代理進口情況下，受托方會計處理舉例：

   【例】某進出口公司代理某工業(yè)企業(yè)進口A材料需10萬美元(CIF)，當(dāng)日的外匯牌價為7．78，其中，運費2000元、l2000保險費。該企業(yè)對外付匯進口A材料，假設(shè)進口關(guān)稅38900元，代征增值稅132260元，銀行手續(xù)費400元，代理費1000元，營業(yè)稅稅率為5％，材料已驗收人庫。受托方做會計分錄如下：

    (1)接到委托方預(yù)付貨款

    假如：委托企業(yè)按進口美元換算為人民幣預(yù)付貨款：

    借：銀行存款                                778000(100000×7．78)
        貸：預(yù)收賬款                                            778000
 
    (2)支付代理進口商品價款

    借：預(yù)收賬款                        764000(778000―2000―12000)
        貸：銀行存款                                           764 000
 
    (3)支付代理進口商品的運輸費、保險費

    借：預(yù)收賬款――運輸費                                     2 000
                ――保險費                                    12 000
        貸：銀行存款                                           l4 000
 
    (4)代交進口稅金

    借：應(yīng)收賬款                                                 171 160
        貸：應(yīng)交稅費――應(yīng)交增值稅(進項稅額)                     132 260
                    ――進口關(guān)稅                                  38 900

    (5)支付時

    借：應(yīng)交稅費――應(yīng)交增值稅(進項稅額)                    132 260
                ――進口關(guān)稅                                 38 900
        貸：銀行存款                                            171 160
 
    (6)受托方支付銀行手續(xù)費時

    借：財務(wù)費用                                                400 
        貨：銀行存款                                                  400

    (7)收取代理手續(xù)費

    借：應(yīng)收賬款                                               1 000
        貸：其他業(yè)務(wù)收入――代理進口收入                               1 000
 
    (8)代理手續(xù)費應(yīng)交營業(yè)稅

    借：營業(yè)稅金及附加                                  50(1000×0．05) 
        貸：應(yīng)交稅費――應(yīng)交營業(yè)稅                          50(1000×0．05)

    (9)交納稅金時

    借：應(yīng)交稅費――應(yīng)交營業(yè)稅                          50(1000×0．05)
        貸：銀行存款                                        50(1000×0．05)
 
    (10)與委托企業(yè)結(jié)算費用

    委托方除預(yù)收款778000以外，還應(yīng)支付受托方銀行費用、進口稅金等。
    借：銀行存款                       l 722000
        貸：應(yīng)收賬款                          172 160?171 160?1 000?
            財務(wù)費用                                 400