ACCOUNTING TECHNIQUES SPECIFIC TO EXPORTS OF GOODS ON ITS OWN BEHALF WITH LONG-TERM COMMERCIAL LENDING

Starting from the consideration that, under increasingly fierce global competition, no country can remain passive on the results arising from international commercial transactions, developing countries and thus foreign trade companies have developed in turn, financial and institutional mechanisms aimed at continuous improvement of their position in global trade, the context in which the export of complex goods, of high values is performed, operation that requires a great financial of those entities, covered by financing of the international delivery from bank loans whose repayment term is longer than one year. Looking from this perspective, the scientific approach made at the entities carrying out foreign trade activities is aimed at developing accounting models specific to the export made on its own behalf with long-term commercial lending, procedures that will be formulated in congruence with the level and structure of the foreign price, the delivery term of the goods and the settlement term of debts or receivables, so that the accounting analysis should enable us to draw relevant conclusions that will help guide the management decisions to adopt those forms to achieve external transactions that are deemed to be the best.