Description
Osobennost′yu dannogo uchebnogo posobiya yavlyaetsya sistemnoe izlozhenie obshhich teoreticheskich i praktiko-orientirovannych podchodov ucheta vneshneekonomicheskoj deyatel′nosti, problem buchgalterskogo, nalogovogo ucheta i dokumental′nogo oformleniya eksportnych, importnych operacij. Osnovnaya cel′ uchebnogo posobiya – dat′ dostupnoe i kompleksnoe izlozhenie problem ucheta vneshneekonomicheskoj deyatel′nosti predpriyatij.
Prednaznacheno dlya studentov bakalavriata, specialistov magistratury ekonomicheskich special′nostej, zanimayushhichsya izucheniem ucheta i vnutrennego kontrolya vneshneekonomicheskoj deyatel′nosti, prakticheskich rabotnikov buchgalterii, sluzhb vnutrennego kontrolya, 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.
