ДОКУМЕНТАЦИОННОЕ ОБЕСПЕЧЕНИЕ И УЧЕТ ЭКСПОРТА ПРОДУКЦИИ БЕРЕГОВЫХ РЫБООБРАБАТЫВАЮЩИХ ПРЕДПРИЯТИЙ

Abstract

The article reveals peculiarities of documenting and recording the product exports for onshore fish processing enterprises in order to specify the norms given in federal standards in relation to the specific activities of the economic entity. A draft standard "Accounting for export transactions" was developed. The draft standard is designed for accountants who keep records for product export of fish processing enterprises onshore. The structure of the Standard consists of five sections. The first section reveals the basic concepts of the Standard: export of goods, foreign trade contract, "Incoterms 2010", contract and customs value. The second section contains a list of primary documents required for exporting goods. The third main section of the Standard contains instructions for determining the contractual and customs value, and costs for customs clearance of goods. The particular attention is paid to the "Common Customs Tariff of the Eurasian Economic Union", according to which the products corresponding to the code 0304891080 are not subject for export duties. The third section also contains explanations of transfer of ownership of goods and condition aspects for recognition of proceeds from the goods sale. A separate item is devoted to accounting VAT payments for export operations. The fourth section of the Standard explains the order of entries in the accounting registers and in reports on transactions in foreign currency. In the fifth section, the annex to the draft Standard on a special example shows the specifics of the reflection of facts of economic life related to the sale of fish products for export.