期刊名称:Annals of the University of Oradea : Economic Science
印刷版ISSN:1222-569X
电子版ISSN:1582-5450
出版年度:2009
卷号:XVIII
期号:03
出版社:University of Oradea
摘要:This work was this way designed so that there were raised peculiarities of the tourism and the influence
over accounting organization, starting from the premise that the specific features tourist has significant
implications on the production of accounting nature information.
It was also granted, an attention for the documents presentation specific to the international business
travel, which recalls those relating to: voucher, the specific foreign tours and the appropriate cash benefits
tourism.
However, it is considered significant to be recorded in the accounting operations for significant shares of
foreign tourism in the order in which they perform, and complete it in financial profits made by the
determination.
关键词:tourism, features, international tourism, accounting information.