摘要：his paper addresses a number of issues related to the commercial activity and production within an economic entity which markets its products made in their own company. It also presents a number of peculiarities regarding the calculation and recording of revenues from the sale of finished products. From the study we draw a series of conclusions regarding the way of recording in accounting and we can determin the fiscal result so that the reality of the performed activity and the profit obtained is as clear as possible.
关键词：Accounting;commercial activity;accounting operations;acquisitions of raw materials;finished goods;goods;incomes;expenses.
