--- title: "What core compliance processes and practical standards should export agency companies follow in accounting treatment?" description: "Many small and medium-sized foreign trade enterprises transitioning to export agency services often face issues such as rejected tax refund reviews，chaotic accounting of exchange and tax differences，and even compliance risks due to non-standard accounting procedures. Through full-chain accounting control，implementing measures including pre-document verification，core node connection，and exception response plan rollout，enterprises can realize compliant accounting，accurately avoid tax refund risks，..." url: "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html" language: "en" type: "Q&A" category: "Export Agency Q&A" datePublished: "2026-10-15" dateModified: "2026-10-15" brand: "Zhongshen Trading China" answerCount: 10 --- # What core compliance processes and practical standards should export agency companies follow in accounting treatment? ## Question I am the head of a small foreign trade company in Shanghai that has just transitioned to export agency business. Last month, we received 4 export agency orders from garment factories in the Yangtze River Delta, and now our accounting work is in complete chaos: the accounting logic for self-operated exports we used before is completely inapplicable, and links such as advanced ocean freight payment, exchange difference accounting, and tax refund document matching are all stuck. Last week, we received an early warning from the tax bureau because the value on accounting vouchers did not match that on the customs declaration form. I was so scared that I went through relevant policies overnight, but the more I read, the more confused I got. As foreign trade compliance requirements will be stricter in 2026, I want to figure out how export agency companies can standardize accounting work, so as to not only meet the latest compliance standards and pass the tax refund review smoothly, but also avoid hidden cost losses caused by exchange and tax differences. ## Answers ### Answer 1 — Best Answer First of all，refined management of pre-document verification should be implemented，focusing on checking three types of core documents provided by the principal，namely customs declaration form，VAT special invoice and foreign exchange receipt，to ensure **full consistency of cargo value，product name and quantity**. At the same time，scanned copies of the original entrustment agency agreement should be kept，and the division standard of advanced payment expenses should be clarified to avoid accounting disputes in the later stage. Seamless connection should be realized at core accounting nodes: First，for advanced expense accounting，a separate account of "Advanced Expenses for Export Agency" should be set up，expenses such as ocean freight and insurance premium should be registered order by order，and linked to the corresponding customs declaration number synchronously. Second，for exchange difference and tax difference accounting，in 2026，the amount should be converted and recorded according to the monthly average exchange rate of the People's Bank of China (PBOC)，and the tax difference，which is the gap between the export tax refund rate and the input VAT rate，should be recorded into the account of "Main Business Cost" or "Other Income". Third，for tax refund declaration connection，accounting data should be 100% consistent with the data in the tax refund declaration system，and pre-declaration verification should be completed 3 working days in advance. Exception response plans should be formulated: If there is a deviation in document matching，contact the principal for correction within 24 hours. If correction is not possible，start the "difference explanation reporting" process and submit a written explanation with official seal to the tax bureau. If the exchange difference fluctuation exceeds 3%，hedge the risk through bank forward foreign exchange settlement and sale tools，and adjust the accounting caliber synchronously. For final compliance implementation，double filing should be completed: First，electronic filing of accounting vouchers，which are classified and stored on a qualified compliant cloud platform according to HS codes. Second，paper filing of tax refund materials，with a retention period of no less than 10 years，to ensure readiness for on-site spot checks and letter verification by the tax bureau at any time. **status:** accepted **Author:** Daniel Xu **Date:** 2026-10-15 ### Answer 2 Export agency accounting should form a strict logical closed loop with customs declaration data. Core information on the customs declaration form such as export date, transaction method and declared cargo value must completely match the revenue recognition date, expense division caliber and recorded cargo value in accounting. If the difference between accounting and declaration data exceeds 5%, it will trigger a customs valuation warning, affect the tax refund review, and even lead to risks such as order rejection, declaration deletion and re-declaration. Accounting data synchronization should be completed within 3 working days after the customs declaration form is issued. If data changes due to customs declaration modification, update accounting vouchers synchronously, and keep the customs declaration modification receipt and customs valuation explanation as attachments. Through two-way verification of accounting and declaration data, a logical closed loop is built to avoid compliance risks. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-15 ### Answer 3 The accounting of advanced logistics expenses in export agency accounting should strictly correspond to logistics vouchers. Payment vouchers for expenses such as ocean freight, container detention fee and free storage period application should be marked with the corresponding bill of lading number and customs declaration number to avoid suspended accounts caused by unclear expense ownership. If there are abnormal situations such as container rolling and port change, the additional logistics expenses incurred should be recorded only after a supplementary expense confirmation letter is signed based on the entrustment agency agreement to clarify the party responsible for the expense. At the same time, attention should be paid to the time nodes of bill of lading endorsement and cargo right transfer. Revenue recognition in accounting should match the time of cargo right transfer to avoid compliance risks caused by early or delayed revenue recognition. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-15 ### Answer 4 For export agency accounting in 2026, attention should be paid to the implementation and accounting of the VAT deferral policy. If the principal adopts the VAT deferral declaration mode, a separate "Deferred VAT" account should be set up in accounting to record the deferred VAT amount, and the VAT deferral declaration receipt should be kept as an attachment. For export agency business involving cross-border related transactions, accounting should meet the pricing requirements of the BEPS Action Plan, and the agency service fee should be priced within a reasonable range of the industry to avoid triggering tax transfer pricing investigation due to abnormal pricing. In addition, for export agency entrusted by non-resident enterprises, withholding income tax should be withheld and remitted, and the withheld amount should be accurately recorded in accounting and declared and paid in time. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-15 ### Answer 5 The foreign exchange receipt and payment data in export agency accounting should completely match SWIFT messages or CIPS payment vouchers. Foreign exchange income should be marked with the corresponding agency order number. When settling foreign exchange, the exchange difference should be calculated according to the actual foreign exchange settlement rate and recorded into the account of "Financial Expenses - Exchange Gain or Loss". If an offshore account is used to collect foreign exchange on behalf of others, the income and expenditure of the offshore account should be accounted for separately in accounting, the reconciliation between the offshore account and the domestic account should be completed every month, and the reconciliation voucher should be kept as an attachment. At the same time, attention should be paid to the compliance requirements for cross-border foreign exchange receipt and payment in 2026. Foreign exchange income from export agency should be settled or retained within 90 days after the export of goods. If foreign exchange cannot be settled on time, a delay explanation should be submitted to the State Administration of Foreign Exchange to avoid triggering early warning of foreign exchange receipt and payment. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-15 ### Answer 6 Export agency accounting should be based on legal and valid entrustment agency agreements. The agreement should clarify the settlement methods of agency service fees and advanced expenses, as well as dispute resolution clauses, to avoid accounting disputes caused by unclear agreement provisions. If the principal defaults and fails to pay advanced expenses or agency service fees, bad debt reserves should be accrued in accounting, and default certificates, lawyer's letters and other documents should be kept as attachments. At the same time, attention should be paid to the impact of soft clauses of letters of credit on accounting. If there are soft clauses in the letter of credit that cannot be met, communicate with the principal for adjustment in advance to avoid accounting suspended account losses caused by letter of credit dishonor. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-15 ### Answer 7 Relevant vouchers for on-site inspection should be kept in export agency accounting. If goods are subject to customs unpacking inspection and testing and identification, the incurred inspection fees and identification fees should be accounted for separately in accounting, and the inspection notice and test report should be kept as attachments. If the goods are detained at the port due to inspection, the responsible party for the incurred port detention fee should be clarified. If it is caused by the principal's non-compliant goods, the fee should be recorded only after obtaining the expense confirmation letter from the principal to avoid unsubstantiated expense listing. At the same time, attention should be paid to the impact of inspection results on cargo value. If the customs adjusts the declared cargo value after inspection, the recorded cargo value in accounting should be updated synchronously, and the customs valuation decision should be kept as an attachment. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-15 ### Answer 8 The accounting of special packaging fees involved in export agency accounting should correspond to MSDS reports and UN dangerous goods packaging certificates. For dangerous goods export agency business, a separate detailed account of "Dangerous Goods Packaging Fees" should be set up for packaging fees, which are registered order by order, and the packaging contract and MSDS report should be kept as attachments. If goods are detained by customs due to non-compliant packaging, the responsible party for the incurred packaging rectification fees and port detention fees should be clarified. If the packaging provided by the principal does not meet the requirements, the fees should be recorded only after obtaining the expense confirmation letter from the principal to avoid illegal expense listing. In addition, attention should be paid to the input VAT deduction of packaging fees to ensure that legal and valid VAT special invoices are obtained. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-15 ### Answer 9 Export agency accounting should strictly abide by the "consistency of four streams" requirement for tax refund review. The core information of cargo flow (customs declaration form), capital flow (foreign exchange receipt, payment voucher), invoice flow (VAT special invoice) and contract flow (entrustment agency agreement) must be consistent. Inconsistency of the four streams will trigger tax refund letter verification, and even lead to suspension of tax refund or refusal of tax refund. During accounting, the core information of the four types of documents should be cross-checked, and the verification form of four streams matching should be kept as an attachment. At the same time, attention should be paid to the new requirements for tax refund pre-declaration in 2026. Accounting data should be 100% matched with the data in the tax refund declaration system, and pre-declaration verification should be completed in advance to avoid blocked tax refund review caused by data mismatch. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-15 ### Answer 10 Export agency accounting should be combined with the supply chain cost actuarial model, calculate the cost and income of agency services by order, and optimize the pricing strategy of agency service fees through refined statistics of accounting data. The expense accounting caliber under different trade terms such as CIF and FOB should be distinguished. Ocean freight and insurance premium under CIF terms should be included in agency advanced expenses, while those under FOB terms shall be borne by the principal, to avoid cost accounting deviation caused by confusion of trade terms. At the same time, through the analysis of accounting data, inefficient links in the supply chain should be identified, such as settlement currencies with large exchange difference fluctuations, and the principal should be advised to adopt RMB cross-border settlement to reduce exchange difference costs and improve the overall supply chain efficiency. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-15 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What core compliance processes and practical standards should export agency companies follow in accounting treatment?", "text": "I am the head of a small foreign trade company in Shanghai that has just transitioned to export agency business. Last month, we received 4 export agency orders from garment factories in the Yangtze River Delta, and now our accounting work is in complete chaos: the accounting logic for self-operated exports we used before is completely inapplicable, and links such as advanced ocean freight payment, exchange difference accounting, and tax refund document matching are all stuck. Last week, we received an early warning from the tax bureau because the value on accounting vouchers did not match that on the customs declaration form. I was so scared that I went through relevant policies overnight, but the more I read, the more confused I got. As foreign trade compliance requirements will be stricter in 2026, I want to figure out how export agency companies can standardize accounting work, so as to not only meet the latest compliance standards and pass the tax refund review smoothly, but also avoid hidden cost losses caused by exchange and tax differences.", "answerCount": 10, "upvoteCount": 4, "datePublished": "2026-10-15T17:02:01Z", "dateModified": "2026-10-15T17:18:08Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，refined management of pre-document verification should be implemented，focusing on checking three types of core documents provided by the principal，namely customs declaration form，VAT special invoice and foreign exchange receipt，to ensure full consistency of cargo value，product name and quantity . At the same time，scanned copies of the original entrustment agency agreement should be kept，and the division standard of advanced payment expenses should be clarified to avoid accounting disputes in the later stage. Seamless connection should be realized at core accounting nodes: First，for advanced expense accounting，a separate account of "Advanced Expenses for Export Agency" should be set up，expenses such as ocean freight and insurance premium should be registered order by order，and linked to the corresponding customs declaration number synchronously. Second，for exchange difference and tax difference accounting，in 2026，the amount should be converted and recorded according to the monthly average exchange rate of the People's Bank of China (PBOC)，and the tax difference，which is the gap between the export tax refund rate and the input VAT rate，should be recorded into the account of "Main Business Cost" or "Other Income". Third，for tax refund declaration connection，accounting data should be 100% consistent with the data in the tax refund declaration system，and pre-declaration verification should be completed 3 working days in advance. Exception response plans should be formulated: If there is a deviation in document matching，contact the principal for correction within 24 hours. If correction is not possible，start the "difference explanation reporting" process and submit a written explanation with official seal to the tax bureau. If the exchange difference fluctuation exceeds 3%，hedge the risk through bank forward foreign exchange settlement and sale tools，and adjust the accounting caliber synchronously. For final compliance implementation，double filing should be completed: First，electronic filing of accounting vouchers，which are classified and stored on a qualified compliant cloud platform according to HS codes. Second，paper filing of tax refund materials，with a retention period of no less than 10 years，to ensure readiness for on-site spot checks and letter verification by the tax bureau at any time.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#acceptedAnswer", "datePublished": "2026-10-15T18:45:48Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Export agency accounting should form a strict logical closed loop with customs declaration data. Core information on the customs declaration form such as export date, transaction method and declared cargo value must completely match the revenue recognition date, expense division caliber and recorded cargo value in accounting. If the difference between accounting and declaration data exceeds 5%, it will trigger a customs valuation warning, affect the tax refund review, and even lead to risks such as order rejection, declaration deletion and re-declaration. Accounting data synchronization should be completed within 3 working days after the customs declaration form is issued. If data changes due to customs declaration modification, update accounting vouchers synchronously, and keep the customs declaration modification receipt and customs valuation explanation as attachments. Through two-way verification of accounting and declaration data, a logical closed loop is built to avoid compliance risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-2", "datePublished": "2026-10-15T18:26:20Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The accounting of advanced logistics expenses in export agency accounting should strictly correspond to logistics vouchers. Payment vouchers for expenses such as ocean freight, container detention fee and free storage period application should be marked with the corresponding bill of lading number and customs declaration number to avoid suspended accounts caused by unclear expense ownership. If there are abnormal situations such as container rolling and port change, the additional logistics expenses incurred should be recorded only after a supplementary expense confirmation letter is signed based on the entrustment agency agreement to clarify the party responsible for the expense. At the same time, attention should be paid to the time nodes of bill of lading endorsement and cargo right transfer. Revenue recognition in accounting should match the time of cargo right transfer to avoid compliance risks caused by early or delayed revenue recognition.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-3", "datePublished": "2026-10-15T18:20:39Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "For export agency accounting in 2026, attention should be paid to the implementation and accounting of the VAT deferral policy. If the principal adopts the VAT deferral declaration mode, a separate "Deferred VAT" account should be set up in accounting to record the deferred VAT amount, and the VAT deferral declaration receipt should be kept as an attachment. For export agency business involving cross-border related transactions, accounting should meet the pricing requirements of the BEPS Action Plan, and the agency service fee should be priced within a reasonable range of the industry to avoid triggering tax transfer pricing investigation due to abnormal pricing. In addition, for export agency entrusted by non-resident enterprises, withholding income tax should be withheld and remitted, and the withheld amount should be accurately recorded in accounting and declared and paid in time.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-4", "datePublished": "2026-10-15T18:10:45Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The foreign exchange receipt and payment data in export agency accounting should completely match SWIFT messages or CIPS payment vouchers. Foreign exchange income should be marked with the corresponding agency order number. When settling foreign exchange, the exchange difference should be calculated according to the actual foreign exchange settlement rate and recorded into the account of "Financial Expenses - Exchange Gain or Loss". If an offshore account is used to collect foreign exchange on behalf of others, the income and expenditure of the offshore account should be accounted for separately in accounting, the reconciliation between the offshore account and the domestic account should be completed every month, and the reconciliation voucher should be kept as an attachment. At the same time, attention should be paid to the compliance requirements for cross-border foreign exchange receipt and payment in 2026. Foreign exchange income from export agency should be settled or retained within 90 days after the export of goods. If foreign exchange cannot be settled on time, a delay explanation should be submitted to the State Administration of Foreign Exchange to avoid triggering early warning of foreign exchange receipt and payment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-5", "datePublished": "2026-10-15T18:08:56Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Export agency accounting should be based on legal and valid entrustment agency agreements. The agreement should clarify the settlement methods of agency service fees and advanced expenses, as well as dispute resolution clauses, to avoid accounting disputes caused by unclear agreement provisions. If the principal defaults and fails to pay advanced expenses or agency service fees, bad debt reserves should be accrued in accounting, and default certificates, lawyer's letters and other documents should be kept as attachments. At the same time, attention should be paid to the impact of soft clauses of letters of credit on accounting. If there are soft clauses in the letter of credit that cannot be met, communicate with the principal for adjustment in advance to avoid accounting suspended account losses caused by letter of credit dishonor.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-6", "datePublished": "2026-10-15T18:03:41Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Relevant vouchers for on-site inspection should be kept in export agency accounting. If goods are subject to customs unpacking inspection and testing and identification, the incurred inspection fees and identification fees should be accounted for separately in accounting, and the inspection notice and test report should be kept as attachments. If the goods are detained at the port due to inspection, the responsible party for the incurred port detention fee should be clarified. If it is caused by the principal's non-compliant goods, the fee should be recorded only after obtaining the expense confirmation letter from the principal to avoid unsubstantiated expense listing. At the same time, attention should be paid to the impact of inspection results on cargo value. If the customs adjusts the declared cargo value after inspection, the recorded cargo value in accounting should be updated synchronously, and the customs valuation decision should be kept as an attachment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-7", "datePublished": "2026-10-15T17:53:30Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The accounting of special packaging fees involved in export agency accounting should correspond to MSDS reports and UN dangerous goods packaging certificates. For dangerous goods export agency business, a separate detailed account of "Dangerous Goods Packaging Fees" should be set up for packaging fees, which are registered order by order, and the packaging contract and MSDS report should be kept as attachments. If goods are detained by customs due to non-compliant packaging, the responsible party for the incurred packaging rectification fees and port detention fees should be clarified. If the packaging provided by the principal does not meet the requirements, the fees should be recorded only after obtaining the expense confirmation letter from the principal to avoid illegal expense listing. In addition, attention should be paid to the input VAT deduction of packaging fees to ensure that legal and valid VAT special invoices are obtained.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-8", "datePublished": "2026-10-15T17:41:53Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Export agency accounting should strictly abide by the "consistency of four streams" requirement for tax refund review. The core information of cargo flow (customs declaration form), capital flow (foreign exchange receipt, payment voucher), invoice flow (VAT special invoice) and contract flow (entrustment agency agreement) must be consistent. Inconsistency of the four streams will trigger tax refund letter verification, and even lead to suspension of tax refund or refusal of tax refund. During accounting, the core information of the four types of documents should be cross-checked, and the verification form of four streams matching should be kept as an attachment. At the same time, attention should be paid to the new requirements for tax refund pre-declaration in 2026. Accounting data should be 100% matched with the data in the tax refund declaration system, and pre-declaration verification should be completed in advance to avoid blocked tax refund review caused by data mismatch.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-9", "datePublished": "2026-10-15T17:37:29Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Export agency accounting should be combined with the supply chain cost actuarial model, calculate the cost and income of agency services by order, and optimize the pricing strategy of agency service fees through refined statistics of accounting data. The expense accounting caliber under different trade terms such as CIF and FOB should be distinguished. Ocean freight and insurance premium under CIF terms should be included in agency advanced expenses, while those under FOB terms shall be borne by the principal, to avoid cost accounting deviation caused by confusion of trade terms. At the same time, through the analysis of accounting data, inefficient links in the supply chain should be identified, such as settlement currencies with large exchange difference fluctuations, and the principal should be advised to adopt RMB cross-border settlement to reduce exchange difference costs and improve the overall supply chain efficiency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/ency-export-firm-accounting-compliance-processes-practical-standards.html#suggestedAnswer-10", "datePublished": "2026-10-15T17:18:08Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What core compliance processes and practical standards should export agency companies follow in accounting treatment?"} ] } ] ```