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集装箱运输企业一般通过代理结算供应商使费,本文另辟蹊径,就船东直接结算供应商使费进行探讨。本文首先介绍了供应商使费一般结算模式,从直接结算的意义入手,介绍了直接结算管理制度。随后就直接结算流程做了系统介绍,包括协议签署、使费审核、账单寄送、使费清单核对、资金结算及账务处理流程等。最后作者就直接结算可能带来的风险及防范做了探讨,并就未来直接使用供应商电子数据模式做了展望。
The container shipping enterprises generally settle the supplier’s fee through the agent, and this article opens a new path to discuss the direct settlement of the cost to the shipowner. This article first introduces the general settlement mode of the supplier’s fee, starts with the meaning of direct settlement, and introduces the direct settlement management system. Then made a direct introduction of the settlement process, including the signing of the agreement, the expense audit, billing delivery, checklist of fees, capital settlement and accounting processes. Finally, the author discusses the possible risks and precautions caused by direct settlement and prospects the future use of vendor electronic data model.