Beschreibung
Osobennost′ju dannogo učebnogo posobija javljaetsja sistemnoe izloženie občšich teoretičeskich i praktiko-orientirovannych podchodov učeta vnešneėkonomičeskoj dejatel′nosti, problem buchgalterskogo, nalogovogo učeta i dokumental′nogo oformlenija ėksportnych, importnych operacij. Osnovnaja cel′ učebnogo posobija – dat′ dostupnoe i kompleksnoe izloženie problem učeta vnešneėkonomičeskoj dejatel′nosti predprijatij.
Prednaznačeno dlja studentov bakalavriata, specialistov magistratury ėkonomičeskich special′nostej, zanimajučšichsja izučeniem učeta i vnutrennego kontrolja vnešneėkonomičeskoj dejatel′nosti, praktičeskich rabotnikov buchgalterii, služb vnutrennego kontrolja, sotrudnikov kontrol′nych organov i vsech zainteresovannych pol′zovatelej.
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.