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：4
页码：127-131
语种：English
出版社：Academica Brâncuşi
摘要：The starting point in our study regarding the international payment methods and techniques is the idea according to which the international settlements are based on uniform fundament rules set by the states that take part in international trade.Since the world economy and especially the international trade have evolved,these rules are changed and adapted to international trade necessities resulted from international trade.The importance of the topic consists in the idea that companies in our country are increasingly adopting,international trade activities.For this reason,in this paper we will conceptually determine the methods for international settlement,as well as present the accounting consequences regarding the international trade activity settlement.It is necessary to study the accounting implications that regard the management of collection and payment activities in the intra- and extra-community trade since international trade as well as European and international influences in national accounting regulations have been developed in our country.
关键词：international payment methods;letter of credit;advance payments
