Cẩm nang thanh toán quốc tế và tài trợ ngoại thương
  • Cẩm nang thanh toán quốc tế và tài trợ ngoại thương

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Cẩm nang thanh toán quốc tế và tài trợ ngoại thương


Cẩm nang thanh toán quốc tế và tài trợ ngoại thương

Ngày nay, Thanh toán quốc tế và Tài trợ Ngoại thương là một dịch vụ ngày càng trở lên quan trọng đối với các Ngân hàng thương mại, đồng thời hỗ trợ và thúc đẩy hoạt động kinh doanh xuất nhập khẩu và đầu tư nước ngoài.

Thanh toán quốc tế ra đời dựa trên nền tảng Thương mại quốc tế, nhưng Thương mại quốc tế còn tồn tại và phát triển được hay không lại còn phụ thuộc vào khâu thanh toán và tài trợ ngoại thương có thông suốt, kịp thời, an toàn và chính xác.

Thương mại và thanh toán quốc tế vốn dĩ là phức tạp và nhiểu rủi ro hơn so với Thương mại và Thanh toán Nội địa, bởi vì nó chịu chi phối bởi không chỉ luật lệ và tập quán địa phương mà còn cả luật lệ và tập quán quốc tế, sử dụng ngôn ngữ nước ngoài và đồng tiền thanh toán thương là ngoại tệ.

thanh toan quoc te

thanh toan quoc te

Chính vì vậy, các bên tham gia Thương mại và Thanh toán quốc tế cần thành thạo không những về ngôn ngữ, quy trình kỹ thuật nghiệp vụ, mà còn cả các thông lệ, tập quán, luật pháp địa phương và quốc tế.

Nhằm trang bị kiến thức cơ bản, toàn diện và chuyên sâu; có tính lý luận và thực tiễn về một lĩnh vực phức tạp như Thanh toán quốc tế và Tài trợ ngoại thương, cuốn sách “Cẩm nang thanh toán quốc tế và Tài trợ ngoại thương” đã được biên soạn có bổ sung và cập nhật kiến thức mới.

Với phương pháp tiếp cận có hệ thống, tịnh tiến từ đơn giản đến phức tạp, từ lý luận đến thực tiễn, nên cuốn sách sẽ bổ ích cho cán bộ Ngân hàng, XNK, Đầu tư quốc tế và quản lý kinh tế…đồng thời dùng làm tại liệu nghiên cứu, giảng dạy và học tập tại các trường đại học.

Cuốn sách thể hiện ước nguyện của tác giả được góp sức nhỏ bé của mình vào sự nghiệp phát triển chung của Đất nước, đặc biệt là phát triển Thương mại quốc tế và Nghiệp vụ ngân hàng thương mại.

Sự ra  mắt bạn đọc kịp thời là nhờ có sự động viên và ủng hộ của gia đình và đồng nghiệp. Tôi xin biết ơn sâu sắc tất cả những gì mà tôi đã nhận được trong thời gian biên soạn cuốn sách này.

Mặc dù đã cố gắng tập trung thời gian và trí tuệ, nhưng cuôn sách chắc chắn không tránh khỏi những thiếu sót. Chúng tôi xin cảm ơn và chân thành đón nhận những ý kiến đóng góp của bạn đọc gần xa để lần tái bản tiếp theo được tốt hơn.

Bài tập và bài giải kế toán chi phí giá thành – Phan Đức Dũng

Đối với doanh nghiệp sản xuất sản phẩm hay kinh doanh dịch vụ thì giá thành luôn là yếu tố rất quan trọng để doanh nghiệp có thể tái sản xuất và tìm kiếm lợi nhuận. Giá thành chính là thước đo mức chi phí tiêu hao phải bù đắp sau mỗi chu kỳ sản xuất kinh doanh.

Vì trước khi ra quyết định lựa chọn sản xuất bất kỳ một sản phẩm nào thì bản thân doanh nghiệp phải nắm bắt được nhu cầu thị trường, giá cả thị trường và điều tất yếu phải xác định đúng đắn mức phí sản xuất, tiêu hao sản phẩm mà doanh nghiệp phải đầu tư.

Do giá thành với chức năng vốn có đã trở thành mục tiêu kinh tế có ý nghĩa quan trọng trong quản lý hiệu quả và chất lượng sản xuất kinh doanh. Điều này đòi hỏi mỗi doanh nghiệp phải vận dụng các phương thức tổ chức, quản lý sản xuất kinh doanh sao cho có hiệu quả để hạ thấp giá thành sản phẩm, giúp doanh nghiệp có thể tự tin, đững vững tren thị trường trong điều kiện cạnh tranh khốc liệt như hiện nay.

bai tap va bai giai ke toan

bai tap va bai giai ke toan

Mặc dầu có rất nhiều cố gắng, song cuốn sách kế toán giá thành khó có thể tránh khỏi những khiếm khuyết, thiếu sót nhất định. Tác giả rất mong mốn tiếp nhạn những ý kiến đóng góp chân tình của độc giả, của thầy cô và đồng nghiệp trong cũng như ngoài trường nhằm xây dựng cuốn sách ngày càng tốt hơn. PHAN ĐỨC DŨNG

Nội dung cuốn sách: Gồm các chương như sau:

CHƯƠNG 1: TỔNG QUAN VỀ KẾ TOÁN DOANH NGHIỆP

CHƯƠNG 2: CHI PHÍ VÀ PHÂN LOẠI CHI PHÍ

CHƯƠNG 3: KẾ TOÁN YẾU TỐ QUÁ TRÌNH SẢN XUẤT

CHƯƠNG 4: KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM

CHƯƠNG 5: ĐÁNH GIÁ SẢN PHẨM DỞ DANG

CHƯƠNG 6: TÍNH GIÁ THÀNH SẢN PHẨM TRONG CÁC DOANH NGHIỆP

CHƯƠNG 7:  KẾ TOÁN HOẠT ĐỘNG SẢN XUẤT PHỤ

CHƯƠNG 8: KẾ TOÁN TRONG DOANH NGHIỆP SẢN XUẤT NÔNG NGHIỆP

CHƯƠNG 9: KẾ TOÁN TRONG DOANH NGHIỆP SẢN XUẤT XÂY LẮP

CHƯƠNG 10: PHÂN TÍCH BIẾN ĐỘNG CHI PHÍ SẢN XUẤT

CHƯƠNG 11: PHÂN TÍCH SỰ BIẾN ĐỘNG DOANH THU, CHI PHÍ VÀ LỢI NHUẬN


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