Lukashova I. Refining of accounting of export-import deliveries of goods.

Object of research - existing system of book keeping of operations on deliveries of the goods. The purpose of research - development of recommendations on organizational methodical to aspects of book keeping of operations on export import deliveries of the goods in modern conditions. Methods of research and the equipment a method of the logic analysis, a method of associations and analogies, a heurism of expert estimations and control questions, a method of detailed elaboration. Theoretical results and novelty - the new approach to interpretation of operations on export import deliveries of the goods as complex of objects of book kee legal system of activity of the enterprises. Practical results and no methodical recommendations for use of special accounting accoimport deliveries. A degree introductions scientific positions are discussed at seven conferences, published in 8 works and introduced at three enterprises. Sphere of use foreign trade activities.