期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：6
页码：101-104
语种：English
出版社：Academica Brâncuşi
摘要：With the continuing diversification of international transactions,foreign trade companies (FTCs) are constantly preoccupied with using those ways allowing them to obtain higher results,even if,in case of complex exports of high volume and complexity,the lack of financial resources of foreign buyers leads to crediting of supply,either by the producing entities for export on consignment,or by FTC,for the export made on its own.In this context,always taking into account the specificities of the various forms of conducting the exports of goods,which,as we found in the research conducted,influence the accounting procedures,the target of achieving a critical study on accounting and taxation of the supplies of goods outside the Community area,aiming at identifying those forms and modalities that have a positive impact on the return of a FTC and on the statement of assets and cash flows,determined us to translate the entire research into accounting and tax analysis containing relevant conclusions for the proposed objective and purpose.Thus the management decisions of FTCs may be directed to those forms to carry out foreign trade transactions that,after analysis,are deemed to be the best.
关键词：export on consignment;accounting techniques;commercial lending;value added tax.
