?????????????? ????? ? ???????? ?????????-????????? ????????: ??????, ????????, ???????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ?????????-????????? ????????: ??????, ????????, ???????????
Accounting for and Control over Export-Import Transactions: Theory, Methods, Organization |
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| Creator |
???????, ?????? ?????????
Ventsel, V.T. |
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| Subject |
?????????????? ?????
???????? ??????? ?????? ??????????????????? ?????????? ???????????????????? ??????? accounting control export import foreign economic activity foreign economic agreement |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ?? ???????????? ???????? ?????????-????????? ????????. ? ?????? ???????????? ??????????-??????? ???????????? ??????????????? ?????? ?????????-????????? ????????, ?????????? ??????? ?? ?????????? ???? ? ????? ???????????????????? ??????????, ???????????? ?????? ?? ????????? ????? ???????????????????? ?????????, ??????????????? ?? ?????????? ????? ????????. ???????????? ??????????? ??????????????? ?????? ?????????-????????? ???????? ? ???????? ?? ????????? ? ??????? ???????? ??????????, ???????????????, ???????????, ?????????????? ?? ???????????? ???????? ???????????? ????????? ????????. ???????????? ???????????? ?????????? ???????? ??????? ?? ?????? ?? ?????????? ???????? ? ??????? ??????. ???????????? ??????? ???????? ?????? ??? ?????????? ???????? ?????? ???????????? ????????????? ?????? ?????? ??????? ???????????? ????????. ????????????? ??????????????? ?????????? ?????? ?? ?????????? ???????????? ???????? ?? ??????? ???????, ???? ???????? ????????????? ?? ??????? ????????? ??????????. ?????????? ??????? ??????????? ?? ???????? ???????????? ???????? ?????????-????????? ???????? ? ????? ?????????? ?????????? ??????? ???????? ?? ????????????, ?? ???????? ??????????????????? ??????????. Thesis is dedicated to the grounding of the theoretical statements and development of practical recommendations on improving accounting for and internal control over export-import transactions. Legal support of accounting for export-import transactions has been grounded, approaches to determining forms and types of foreign economic activity have been considered, the approach to singling out the types of foreign economic agreements has been improved as well as the conditions of an agreement have been systematized and grouped. Organization of accounting for export-import transactions with goods and services in the part of developing technical, organizational, methodical, managerial and analytical directions of supporting accounting policy has been improved. Application of algorithms of revenues and expenses recognition on the transactions with export and import of services has been grounded. The order of recognizing revenues generated from export transactions through the application of the integrated method of assessing the degree of transaction completeness. It has been suggested to apply the methodical approach to accounting reflection of export and import of goods, which increases the reliability and completeness of accounting information. Organization issues and methods of export and import transactions have been elucidated with the purpose of creating the effective system of control at an enterprise engaged in foreign economic activity. |
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| Date |
2016-02-24T09:34:43Z
2016-02-24T09:34:43Z 2012-02-10 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1297
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| Language |
uk
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| Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
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| Publisher |
????
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