一、代理輸出What core content must a company’s internal books record?

A standardized agency export internal ledger should include the followingSix Core Modules：

• Business Cost Accounting: Procurement Cost + Agency Service Fee + Logistics Expenses
• Foreign exchange receipts and payments management: Timing of Foreign Exchange Receipts and Payments and Exchange Rate Conversion
• Refund Withholding Management: Provision for refundable tax based on export value (the ownership of the tax refund must be clearly agreed with the agent)
• Cost allocation system: Customs clearance / inspection / documentation and other miscellaneous fees are allocated per order
• Risk reserve：Input VAT shortfall, exchange-rate fluctuation reserve
• Agent Service Reconciliation: Monthly Service Fee Settlement and Business Volume Reconciliation

II. How should cost recognition be handled under the export agency model?

It is recommended to adoptdual-track accounting system：

• The actual procurement cost is recorded based on the supplier's invoice.
• The agency service fee shall be accrued according to the proportion stipulated in the contract (it is recommended to retain a 10% final payment to be settled after the business is completed).
• Logistics costs need to be distinguished:
  • Ocean freight is confirmed based on the bill of lading date.
  • Port miscellaneous charges are recognized when actually incurred.

3. How does foreign-exchange settlement affect internal bookkeeping?

Special attention is required under the 2025 cross-border payment regulations:

• Management of Time Gaps in Foreign Exchange Receipt：前受金は「契約負債」科目に別途計上する必要があります
• Exchange Rate Fluctuation Handling: It is recommended to adjust the exchange rate uniformly on the 25th of each month based on the PBOC central parity rate.
• Accounting by currency: Separate auxiliary accounting items must be set up for USD/EUR accounts
• Handling fee deduction: Bank charges must be recorded as financial expenses in the same month.

4. How to establish an effective reconciliation mechanism between internal and external books?

Recommended for executionTriple-review verification system：

• Reconcile the business progress report provided by the agent on a weekly basis
• Complete the matching of customs declaration data with logistics documents before the 15th of each month.
• Jointly confirm the tax refund declaration amount with the agent at the end of the quarter

Typical case: A garment export enterprise establishedCost Allocation Table under EXW Terms, reducing the internal ledger error rate from 3.7% to 0.5%

5. What compliance risks need to be avoided in the internal books for agency export?

• Risk of the Four Flows Not Being Unified: Ensure that the flow of contracts, logistics, funds, and invoices remains consistent.
• Suspicion of fictitious trade: The profit margin of a single transaction should not remain below the industry benchmark of 5% for an extended period.
• Related-Party Transaction Pricing: The agency fee ratio must align with industry norms (typically 1.5–3%).
• Refund Processing Time Management: Bad debt provisions must be set aside for tax refunds that have remained unrecovered for more than 90 days.