Особенностью данного учебного пособия является системное изложение общих теоретических и практико-ориентированных подходов учета внешнеэкономической деятельности, проблем бухгалтерского, налогового учета и документального оформления экспортных, импортных операций. Основная цель учебного пособия - дать доступное и комплексное изложение проблем учета внешнеэкономической деятельности предприятий.Предназначено для студентов бакалавриата, специалистов магистратуры экономических специальностей, занимающихся изучением учета и внутреннего контроля внешнеэкономической деятельности, практических работников бухгалтерии, служб внутреннего контроля, сотрудников контрольных органов и всех заинтересованных пользователей.A feature of this training manual is a systematic presentation of general theoretical and practice-oriented approaches to accounting for foreign economic activity, problems of accounting, tax accounting and documentation of export and import operations. The main purpose of the training manual is to provide access to a comprehensive presentation of the problems of accounting for foreign economic activity.Designed for undergraduate students, graduate specialists in economic specialties involved in the study of accounting and internal control of foreign economic activity, accounting practitioners, internal control services, employees of control bodies and all interested users.
Osobennostju dannogo uchebnogo posobija javljaetsja sistemnoe izlozhenie obschikh teoreticheskikh i praktiko-orientirovannykh podkhodov ucheta vneshneekonomicheskoj dejatelnosti, problem bukhgalterskogo, nalogovogo ucheta i dokumentalnogo oformlenija eksportnykh, importnykh operatsij. Osnovnaja tsel uchebnogo posobija - dat dostupnoe i kompleksnoe izlozhenie problem ucheta vneshneekonomicheskoj dejatelnosti predprijatij.Prednaznacheno dlja studentov bakalavriata, spetsialistov magistratury ekonomicheskikh spetsialnostej, zanimajuschikhsja izucheniem ucheta i vnutrennego kontrolja vneshneekonomicheskoj dejatelnosti, prakticheskikh rabotnikov bukhgalterii, sluzhb vnutrennego kontrolja, sotrudnikov kontrolnykh organov i vsekh zainteresovannykh polzovatelej.A feature of this training manual is a systematic presentation of general theoretical and practice-oriented approaches to accounting for foreign economic activity, problems of accounting, tax accounting and documentation of export and import operations. The main purpose of the training manual is to provide access to a comprehensive presentation of the problems of accounting for foreign economic activity.Designed for undergraduate students, graduate specialists in economic specialties involved in the study of accounting and internal control of foreign economic activity, accounting practitioners, internal control services, employees of control bodies and all interested users.
