Publication: Contabilitatea exportului de mărfuri în comision
Date
Authors
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Volume Title
Publisher
Editura ASEM
Abstract
Description
Publicat în: Economica : Revistă ştiinţifico-didactică / Academia de Studii Economice a Moldovei ; redactor şef: Grigore Belostecinic. - Chişinău : ASEM, 2016. № 1. - P. 61-67. - Bibliogr.: p. 67 - Categoria B ISSN 1810-9136
In this article are considered the theoretical aspects related to the notion of export, the notion of export of goods on commission, the issues according to which accounting methodology, related to the export trade on commission, is differentiated, as well as the practical aspects related to them, highlighting the specific accountting models related to the export of goods under sight collection. JEL: M41.
In this article are considered the theoretical aspects related to the notion of export, the notion of export of goods on commission, the issues according to which accounting methodology, related to the export trade on commission, is differentiated, as well as the practical aspects related to them, highlighting the specific accountting models related to the export of goods under sight collection. JEL: M41.
Keywords
export în comision cu încasarea la vedere, societate de comerț exterior, entitate producătoare, comisionar