After receiving foreign exchange, foreign trade enterprises should analyze the specific income from several situations. Because the cost of foreign exchange income mainly includes not only the cost of goods, but also the transportation terms of products.
Under normal circumstances, foreign exchange income should be counted as accounts receivable, and the product expenses paid by foreign trade enterprises to factories should be met. If you don't pay the supplier, you can estimate the value-added tax invoice issued by the factory, and the handling fee generated when collecting foreign exchange is also the cost. A considerable part of the expenses are confirmed according to your transportation terms. For example, the cost of CIF, FOB and CIF is different.
The freight you need to bear depends on the actual terms of trade, that is, the cost of your product. You have to subtract the above expenses from the foreign trade collection expenses to calculate the cost. Of course, if your products enjoy tax refund, remember that tax refund is also part of your profit.