上期讲到来料加工企业会计核算和税务处理的一些基本原则，下面谈谈会计核算及纳税申报的具体操作。 三、会计核算及纳税申报的具体操作 企业在报关出口后即要确认收入，借记‘应收账款’，贷记‘应交税金”、‘加工费收入”，在记账凭证后附上“出口货物报关单”和“出口收汇? In the last issue, we talked about some basic principles of accounting and taxation processing in processing enterprises. Let’s talk about the specific operations of accounting and tax reporting. Third, the specific operations of accounting and tax reporting companies to confirm the income after the declaration of export, debit ’receivables’, credited ’tax payable’, ’processing fee income’, attached after the vouchers “export goods declaration” and "export collection?