ACCOUNTING PROCEDURES SPECIFIC TO EXPORT OF GOODS ON ITS OWN BEHALF WITH SHORT-TERM COMMERCIAL LENDING

Considering that, in addition to the commercial operations performed with entities located in countries of the Community, the firms in our country also carry out commercial transactions with partners from other customs territories, operations that involve the two specific flows: export and import of goods, the current scientific approach lies in developing accounting models specific to the exports of goods on its own behalf with short-term commercial lending, research to be made in close accordance, on the one hand, with the specific tax treatments, and, on the other hand, with the specificities related to the economic and financial regime, concerning the economic relations of a foreign trade company with its partners, the flow of goods exported and hence the transport made, and also the entity's financial relationships with internal and external partners. The purpose of this article, which belongs to an extensive research of the complexity and diversity of foreign trade transactions, is, in addition to developing accounting models specific to the different ways of conducting these businesses, to identify, by comparison, the best alternatives in the light of foreign trade company.