TAP CHi C0N6 THIfdNG
HOAN THIEN KE TOAN NHAP KHAU HANG HOA TAI CAC DOANH NGHIEP
KINH DOANH THlJCfNG MAI
• TRAN THI HONG VAN
TOM TAT:
Hoat ddng nhap khau ddng vai trd rat quan trpng dd'i vdi srf phdt trien kmh te' cua dat nrfdc.
De dat drfde hieu qua trong boat ddng kinh doanh nhdp khau, ddi bdi cdc doanh nghidp phai cd nhiJng cdng eu quan ly hu'u hidu. Mdt trong nhffng cdng cu quan ttpng nhd't dd quan ly boat ddng nhap khau chinh la bach toan ke' todn. Nen kinh id' Ibi trrfdng edng phat trien, yeu clu quan ly cang phiJc tap, ddi hdi cdng tde kd' loan phai ngdy mdt hoan thidn hdn. Bai vid't phan tich ve linh vrfc hoan thidn ke todn nhdp khiu hang hda tai cae doanb nghiep kinh doanh thrfdng mai.
TS khoa: Ke toan nhdp khau hdng hda, doanh nghidp kinh doanh, bd mdy kd' loan.
I. Danh gia thrfc trang kd' toan nhdp khau hang boa trong cac doanh nghidp kinh doanh hang hoa nhdp khau
1. iJu diem
* Ve to chiic bg mdy ke todn
Vdi dac diem boat dpng kinh doanh nhap khau xdy ra thrfdng xuyen lidn tuc dd'i vdi trfng thrfdng vu, de CO thd cung cdp thdng tin mdt each nhanh nhat thi viec cdc doanh nghiep kinh doanh hang hda nhap kh^u Irfa chpn va dp dung hinh thrfc ke loan tap trung va hinh thu'c ke todn vrfa tap ttung, Vila phdn tdn la phu hdp. Viec dp dung cac hinb thflc ke toan nhrf tren se cung cap thdng tin kip thdi chinh xac cho boat dong kinh doanh vd cho vide ra quyel dinh cua cac nha quan ly doanh nghidp, Ngoai ra, nd c6n giup cho doanh nghidp phat huy mc linh chu dong kip thdi tiong kinh doanh. Dac bi?t, hinh ihiic ke todn t^p tmng cho phep^ doanb nghidp lang ctfcJng difdc vai tro kiem ti-a. kiem sodl ui cb6 cdc hoal dOngkinh doanh cua minh.
Nhin vdo bd mdy ke^ loan cua cac doanh nghidp, la nhdn tha'y dac trrfng ndi bat la kbdng mang nang tinh quy md, drfde id chrfc mdt each ed khoa hpc va hdp ly, chu yd'u di sau vao viec khai thdc chd't Irfdng can bd kd' todn ttong mdi bp phdn, Id'y linh thdn nghd nghidp de thay the vide tang so' Irfdng nhan vidn. Cu the, mdi nbdn vidn kd'todn da drfpc phdn cdng dam nhidm mpt nhidm vu ridng, phu hdp vdi trinh dd chuydn mdn va nang lrfe ciia trfng ngrfdi, do vdy mdi phan edng vide ddu drfde hoan thdnh vdi chd't Irfdng cao.
* Ve td chiic van dung he thdng chiing td ketodn Cdc chrfng trf si^ dung trong qud trinh bach todn nhdp khau deu phii hdp vdi ydu cau kinh td' vd phdp ly cua nghiep vu nhap khd'u. Cdc chrfng trf drfde sur dung theo dung mau do Bd Tdi chinh ban hanh vd thrfc hien theo dung che dp chrfng ti^ kd' toan ban hanh theo Thdng trf so 200/2014/TT-BTC ngay 22/12/2014 vd Thdng trf sd 133/2016/TT- BTC ngdy 26/8/2016 cua Bd Tai chinh. Trinh trf
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KETOAN-KIEM TOAN
luan chuyen chrfng ttf eung drfde cac doanb nghidp xdy drfng khd hdp ly, Nhrfng thdng tin ve cac nghidp vu kinh td phdi sinh deu drfde ghi chep day du, chinh xac, trung thrfc vao mdi chrfng trf cd lien quan. Dac bidt, cac chrfng ttf lidn quan dd'n qud trinh nhdp kha'u hdng hda drfde thu thdp, luti trff va bao quan td't, drfde sdp xd'p thanh bp hoan chinh theo tiidi gian phdt sinh va theo trfng ihrfdng vu, thuan ldi cho doanh nghidp ttong vide theo doi, kiem tra khi can thid't.
* vi he thd'ng tdi khodn
Cdc tai khoan drfde cac doanb nghidp kinh doanh hang hda nhap khau sijf dung la be thdng lai khoan do Bp Tdi chinh ban hanh, Cae tdi khoan dd drfde md phil hdp vdi dac diem kinh doanb cua trfng doanh nghiep va drfde ehi tid't hda rd't sau theo npi dung trfng nghidp vu va cho trfng dd'i trfdng lidn quan. Chinh dieu dd da giup cho vide quan ly boat ddng kinh doanh nhdp kha'u hang hda drfpc chat che hdn.
* Ve td chiic v&n dung hi thdng sd sdch ketodn Ve hd thd'ng sd sdch, cdc doanh nghiep deu su' dung sd sdch theo dung mau ciia Bd Tai chinh, song do ed quan he vdi nhieu khach hdng, nhieu ngan hang va nhidu nha cung ca'p nen cdc doanh nghiep deu md ridng liJng sd cho mdi dd'i trfdng khac nhau dd tidn theo ddi. Nhd dd, doanb nghidp theo ddi drfpc chinh xde cdng n(5 eua trfng khdch hang, ddm bao tra tien mua bang va thu tien ban hang, thanh loan lien tam rfng, tien vay ngan hang dung thdi ban.
* Vi phuang phdp hgch todn
Vide cac doanh nghiep kinh doanh hang hda nhdp khdu hach toan hang tdn kho theo phrfdng phdp kd khai ihrfdng xuyen dd cung cap drfde thdng tin nhanh nha't, day du nha't va chinh xac nhdt vd Irfdng bang nhdp kho, tdn kho va tieu thu trong ky. Dac bidt, cdc doanh nghiep da ghi chep, tinh toan, phdn anh day du, cbinb xdc, kip thdi gia mua cua hang hda nhdp khd'u, thud' NK, thud' GTGT hdng nhdp khau, thue TTDB, chi phi nhap khau, tren cd sd dd xac dinh drfde chinh xac hidu qua kinh doanb ciia tiJng Id bang nhap khau, nhd do ma nang cao drfde chd't Irfdng boat ddng nhap khau cHa doanh nghidp.
2. M$t sdtdn tgi cdn khde phuc
* Vi cdch van dung ldi khodn ketodn Tai mdt sd' cdng ty, kd' loan cbi bach loan tri
gia mua cua hdng hda vdo tdi khoan (TK) 156
"Hang hda", cdn chi phi thu mua cua hang hda va phi hoa hdng uy thdc phdi eho ben nhan uy ibae nhdp kha'u tbi lai bach todn vao TK 641 "Chi phi ban bang". Vide bach toan nhrfvay la kbdng diing vdi Chud'n mrfc kd' todn Viet Nam - VAS 02
"Hdng tdn kho". Theo chud'n mrfc ndy, gid gd'c eua bang tdn kho phai bao gdm: tri gia mua, ebi phi van chuydn, bao quan, bd'c xd'p, bdo hiem va cdc chi phi khac cd lien quan Irrfc lie'p de'n vide mua bdng. Hdn nffa, vide hach todn nhrf vdy Id vi pham vao nguyen tSc phu hdp eua kd' loan. Bdi bang hda nhap kha'u vd khdng phai Id tidu thu hd't trong ky ma nd cdn cd the tieu thu sang ea ky sau.
Do dd, ehi phi thu mua eiia hang hda nhdp khau phai drfde phan bd cho Irfdng bang da lieu ibu trong ky va cdn lai cud'i ky. Kbi ndo hang nhdp khau drfde lieu thu tbi mdt phan chi phi thu mua trfdng rfng vdi Irfdng hang tieu thu mdi drfde ke't chuyen vdo gia vd'n bang bdn. Vi vdy, vide doanh nghiep bach loan thdng chi phi thu mua vdo cbi phi bdn hdng ciia ky dd la vi pham nguydn tdc pbti hdp giffa doanh thu va chi phi, dan dd'n vide xdc dinb kd't qua kinh doanh trong ky bi sai lech, bao cdo ldp ra khdng edn drfde chinh xdc, nha quan ly kbdng the drfa ra drfde quyd'l dinh diing,
Ngoai ra, tai mdt sd'doanh nghidp, mac dii da cd hda ddn hang nhap kha'u nhrfng cud'i thdng hang van chrfa ve nhap kho, kd' toan da khdng phdn dnh vdo TK 151 "Hang mua dang di drfdng"
ma cbl Irfu hda ddn vdo lap hd sd hang dang di drfdng. Khi ndo hdng ve, kd' loan mdi tid'n hanh kiem nh|n, cho nhdp kho vd bach loan ihang vao tai khodn 1561 "Gia mua bdng hda". Vide bach toan nhrf vdy se lam cho qua trinh theo ddi, kiem tra tinh hinh cae Id hdng gap ra'l nhieu khd khan.
Ke' todn khd ed the theo doi vd cung cap drfde thdng tin chi tid'l cua Id hang mdt cdch ehinh xac cho cd'p lanh dao khi can.
Bdn canh dd, dd cd the lid'n bdnh nhdp khau hang hda mot sd' doanh nghiep da phai vay them vd'n cua ngdn hang. Dd'i vdi cdc khoan cbi phi lai vay ngdn hang, kd' loan cda eae doanb nghiep nay da bach loan thdng vdo tri gid cua hang nhap khau vd coi dd nhrf mdt khoan chi phi thu mua hang hda.
Dieu nay la vi pham vao chud'n mrfc VAS 02
"Hdng tdn kho " va chuan mrfc VAS 16 "Cbi phi di vay". Theo chuan mrfc VAS 02 thi tri gia mua ciia
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l A P CHi CONG IHIfdNG
bang hda se khdng bao gdm chi phi di vay, Cdn theo chuan mrfc VAS 16 ihi ehi phidi vay phai drfde ghi nhdn vao cbi phi san xual, kinh doanh trong ky khi phdt sinh, trd khi drfde vd'n hda. Ma theo quy dmh, chi phi di vay chi drfde vd'n hda khi chi phi di vay do lien quan trrfc tid'p de'n vide dau trf xdy drfng hoac san xua't tdi san dd dang kbi ed du cdc dieu kien quy dinh ttong chud'n mrfc VAS16.
Mat kbdc drfng ve phia ngrfdi lidu diing ma ndi thi day la mdt thidt thdi Idn va vd ly cho hp. Bdi kbi linh ehi phi di vay vao gid vd'n hang ban se khid'n cho gid ban cua doanh nghiep bi da'y len cao, ddn de'n ngrfdi tidu diing phdi chiu mrfc gia dat do. Xet ve mat ldi ich xa hdi phan thidt hai ma ddng Id ra doanh nghidp phai chiu da bi day sang cho ehinh ngrfdi tieu diing ttong xa hdi. Hdn nffa, nd'u mdl doanb nghidp boat ddng kinh doanb kbdng hidu qua, cbi suf dung ngudn vd'n vay lam ngudn vd'n cbinb trong boat ddng kinh doanh cua minh, khi dd ehi phi lai vay cua doanh nghidp dd la rd't Idn, nd'u ta'l ea cdc khoan chi phi di vay dd deu drfde tinh vao in gia cua hang hda thi tdn that va bat edng cho xa hdi cdn Idn bdn rd't nhidu Cdn drfng ve phia doanh nghiep md ndi, khi cbi phi di vay drfde chuydn hda mdl cdch kheo leo sang cho ngrfdi tieu diing nhrf vdy tbi doanh nghidp khdng can phai tim each qudn tri cbi phi cua minh, do dd cung sd kbdng can phai lim cdch ddy manh hoat ddng kinh doanh cua minh sao eho ed bieu qua.
Day chinh la mdt thidt hai Idn cho xa hdi ndi chung vd cho doanh nghiep ndi rieng.
* vi vd'n di hgch todn cdc nghiep vu lien quan tdi ngogi te
Trdn thrfc td', phan Idn cdc doanh nghidp kinh doanh hdng hda nhap khau hien nay khi phdt sinh cac nghiep vu lien quan dd'n ngoai te, kd'toan ebi md sd chi tid't TK 1122 hoac TK 1112 chi tiet cho trfng ngan bdng, trfng loai ngoai td ve gid tri quy ddi chrf kbdng theo ddi chi tid'l so' nguyen le phat sinh. Dieu nay ddn dd'n, khi dpc BCTC cua doanh nghiep, ngrfdi quan ly, nhd dau trf va eae cd quan chrfc nang khdng the bie't drfde so drf ngoai te ma doanh nghidp hidn cd bao gdm nhffng loai ngoai te ndo, so' Irfdng la bao nhieu. Ddng thdi, vide xde dinh ty gid ngoai td xud'l ra theo phrfdng phdp binh qudn gia quyen di ddng cGng gap nhieu khd khan, tinh ehinh xac khd dam bao,
Ngoai ra, dd'i vdi vide bach loan ngoai td, mdt
sd' doanh nghidp da suf dung kbdng diing tai khoan khi xac dinb chenh lech ty gia dd'i vdi cac nghidp vu phdt sinh trong ky, thay vi phdi bach todn vao ldi khoan 515 (nd'u phat sinh lai ty gid) va tai khoan 635 (ne'u phat sinh id ty gid) ihi cdc doanh nghiep ndy lai bach toan vao tai khoan 413. Dieu nay la vi pham chud'n mrfc kd' todn Viet Nam so' 10- VAS 10 ban hanh va cdng bdtai Quyd't dinh ,sd 165/2002/QD-BTC ngdy 31/12/2002 eua Bd trrfdng Bp Tai ehinh va Thdng trf sd 105/2003/TT- BTC ngay 04/11/2003.
* Ve sd sdch ketodn
Mdt sd' doanh nghidp mac du dang ky vdi ed quan thud' la dp dung hinh thrfc so ke' loan Chu'ng trf gbi sd nhrfng cdc cdng ty nay dd khdng md so dang ky chrfng trf ghi sd. So nay vd'n diing de dang ky cac nghiep vu kinh te phat sinh, quan ly chffng trf gbi sd, ddng thdi de kiem tra, dd'i chie'u sd' lieu vdi Bang cdn dd'i sd'phdt sinh. Vi vdy, nd'u thieu sd dang ky chrfng iff gbi sd thi viee dd'i chie'u srf chinh xdc cua Bdng cdn dd'i so' phat sinh sd gap nhieu khd khan, anh hrfdng dd'n qua trinh lap BCTC.
* Ve td chiic he thd'ng ke todn qudn tri Thdng tin ke' loan quan in cd vai trd chu dao vd ebi phd'i todn bd hoat ddng cua doanb nghidp, Dd Id cd sd drfa ra cae quye't dinb ngdn ban vd ddi ban nham dam bao srf tdn tai vd phat trien ben vffng cua doanh nghidp trong ndn kinh te thi irrfdng. Tuy nhien, lai hau he't cae doanh nghidp kinh doanb hang hda nhap khdu bien nay, vide to chrfc be thd'ng kd' loan quan tri cdn rd't ban che', tham chi nhieu doanh nghidp khdng drfde chu trpng.
II. Giai phap hoan thidn kd'toan nhap khau hang hda tai cac doanh nghiep kinh doanh thifdng mai
Vephia doanh nghiep kinh doanh nhdp khdu hdng hoa
Doanb nghidp phai id chrfc lai cdng tdc kd loan tai ddn vi minh sao eho phu hdp vdi dac diem id chrfc quan ly kinh doanh eua doanh nghidp, van dung he thd'ng tai khodn, sd sach ke loan mdt edch hub hoat, ed hidu qua trdn cd sd bam sal vdi cae quy dinh ve qudn ly tai chinh, che dp vd chuan mrfc ke loan do Nha nrfdc ban bdnh.
Doanh nghiep phdi thrfdng xuyen tao mpi dieu kidn cho cdc nhdn vidn kd todn cd cd hdi tham gia cdc ldp hua'n luyen, dao tao ve chuyen mon nghiep
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nt lUAN-HltM lUAH
vu de ndng cao trinh dp hidu bid't ciang nhrf cap nhal kip thdi, nhanh chdng nhffng s^a doi, bd sung cua Bp Tai chinh ve chd' dp ke' toan hien bdnh. Cd nhrf vdy, cdng tdc kd loan tai doanh nghiep mdi dat drfde bidu qua cao.
Ngoai ra, dd ed thd cd drfde nhffng thdng tin chinh xdc, kip thdi phuc vu cho nbu cdu qudn ly, doanh nghidp cd thd tridn khai them be thd'ng kd' loan qudn tri, bdi ke' todn quan tri ed vai trd ra't quan trpng trong quan tri vd dieu hanh ciia doanb nghidp. Ke' toan quan tri eung cd'p cho cae nha qu^n ly md hinb ve nhu cau vd'n cho mdl boat ddng hay mdt quydt dinh cu the, chi phi cho mdt hoat ddng, rapt loai san pham bay mdt quyd'l dinh cu thd. Ngoai ra, nd cdn giup eho nhd qudn ly tim ra giai phap tac ddng Idn cdc chi phi di td'i liu hda md'i quan he ehi phi - doanh thu - ldi nhuan nham dat hieu qua kinh td' eao. Nhd do, cdng vide kidm soat, gidm sdt, didu bdnh cac boat ddng kinh Id', tai chinh, san xuat kinh doanb eua doanh nghiep se trd ndn dd dang bdn.
Ve cdch vgn dung tdi khodn ketodn - Hodn thiin hgch todn chi phi thu mua hdng hda De hoan thidn bach todn chi phi thu mua hang hda, kd'todn phai tie'n hanh nhrf sau:
+ Khi phdt sinh eae khoan chi phi thu mua nhrf tien thud kho bai, bao hidm, ehi phi van chuyen, bdc dd, hao but tiong dinh mu'c, edng lac phi bd phdn thu mua... ke todn phdi tid'n bdnh lap hdp cbi phiva hach todn tten tieu khoan 1562 "Cbi phi thu mua",
+ Cud'i thang, kd todn tid'n hanh phan bd cbi phi thu mua cho ca Irfdng hang tidu ibu trong ky vd hang cdn lai theo tidu thrfc phd hdp (theo doanb thu, tri gid raua, sd Irfdng, ttpng lrfdng...).
- Hodn thien hach todn hdng hda nhdp khdu dang di dudng
Hang hda dang di drfdng van thudc tai san eua doanh nghidp, vi vdy, doanh nghiep can phai theo doi sdt sao tinb h'lnh nhffng Id hang dang di hen drfdng thd' nay. Dae bidl la dd'i vdi nhrfng Id hang nhdp khau. Bdi hang nhap khau thrfdng ed gid tri Idn, thdi gian van ehuydn kdo dai, dd phdt sinh cae trrfdng hdp ma'l mdt, brf hai. Do dd, dd CO the quan ly drfde nhrfng Id hang nhdp khd'u da nhan chrfng tff, nhrfng hdng chrfa vd vdo thdi diem cud'i thang (hang dang di drfdng), ke to^n cdn phai md so chi tiet TK 151 "Hang mua dang
di drfdng" eho tffng hdp ddng nhdp khdu, trfng loai hang nhap kha'u. Vide bach todn drfde tie'n hanh nhrf sau:
+ Khi nhdn drfde chrfng tff hdng nhdp khd'u, kd' loan Irfu vao tap hd sd hang mua dang di drfdng.
Cud'i thdng hang vdn chrfa ve, ke todn tidn hdnh ghi sd:
Nd TK 151 (cbi tie'l trfng Id hang, loai hang): tri gid Id bang dang di drfdng.
Cd TK 331 (cbi tid't cho trfng ngrfdi bdn nrfdc ngoai): lien hang phdi thanh toan cho ngrfdi ban nrfdc ngoai.
-^ Khi hang vd kho ciia doanh nghiep, da ldm xong cdc thu tuc nhap kho, kd'toan ghi sd theo but toan:
NdTK 156(1561): chi tid't cho trfng Id bdng vd trfng loai hang hda
Cd TK 151: gbi gidm gid tri hdng mua dang di drfdng.
- Hodn thiin chi phi ldi vay
Dd'i vdi cac khoan cbi phi lai vay ngSn bang, doanh nghiep nen hach todn dung vao tdi khoan 635 "Chi phi boat ddng tai cbinb", Cu the:
+ Khi phat sinh cac khoan tien vay de mua vat trf, hang hda..., dd thanh todn cac khoan nd phai tra, kd'todn phdn anh:
NdTK lien quan (111, 112, 152, 156,331....) Nd TK 1331: thud GTGT dau vdo drfde kha'u trff (nd'u cd)
Cd TK 341: Sdtien vay lang len.
+ Dinh ky,pban dnh sd'lai vay phai tra:
Nd TK 635: sd lai vay de'n ky phai tra Cd TK 341: sd' lai vay tinh vao gd'c
Cd TK lidn quan (111,112, 3388): sdlai vay da tra bay cdn phai tta.
Hodn thifn ketodn theo doi ngogi te Khi phat sinh cdc nghiep vu kinh te' Uen quan dd'n ngoai td, ke' loan tai cac doanh nghiep chi theo ddi trdn TK 1112 vd TK 1122 thdi Id chrfa du. Dac bidt la ddi vdi eae doanh nghidp kinh doanh hang hda nhdp khau cd nhieu nghidp vu kinh td' phdt sinh bang ngoai le va cd lidn quan ddn nhieu ngdn hang thi vide tap hdp nhrfvay se gdy nhieu bat ldi dd'i vdi qud trinh theo ddi srf bid'n ddng tffng loai ngoai td cua doanb nghiep. Do dd, doanh nghiep can md sd theo ddi chi tid't cho sd' Irfdng tiing loai nguyen td kbi phdt sinh cac nghidp vu ldm lang, giam ngoai te de xde dinh drfde so Irfdng nguydn Id
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TAP CHi CONG IHIflNG
cdn tdn tdi mdt thdi diem nao dd, vd xdc dinb vide thu thdp thdng tin thrfc hien, phdn tich va cung chinh xac ty gid ngoai td xua't ra. cd'p thdng tin phuc vu yeu cdu quan tri hang tdn
* TdchUc hi thd'ng ke todn qudn tri kho ndi chung va lien quan dd'n hang hda nhdp He thd'ng ketodn qudn tri bidn nay ddng vai trd khau ndi ridng. Nd'u drfde chu trpng dieu nay, cdc quan ttong ttong vide ra quye't dinh cua nha quan doanh nghiep sd qudn tri td't hdng tdn kho, quan tri ly. VI vay, cdc doanb nghidp nay can chii trpng tdi td't bang hda nhap khd'u va kd' todn thrfc srf trd vide phdt tnen td chrfc be thd'ng kd'todn quan tri trf thdnh cdng eu quan trpng nhat de quan ly boat khdu xay drfng thdng tin trfdng lai lidn quan dd'n ddng nhap kha'u, mang lai hieu qua cao cho qud hang ton kho, Irfdng bang hda can nhap khau, tdi trinh hoat ddng kinh doanh cua doanb nghidp •
TAI LIEU THAM KHAO
1 Bo Tdi chinh (2015), Cdm nang nghiep vu ddnh cho gidm ddc, ketodn trudng doanh nghiip, Nhd xud't bdn Thong ke, Hd Noi.
2. Bg Tdi chinh (2010), Che do ketodn doanh nghiep - Quyen 1,2. Nhd xudl bdn Tho'ng ke, Hd Ngi.
3. Bo Tdi chinh. Quye't dinh sd 165/2012/QD-BTC ngdy 31/12/2012 vd Thong tU so 105/20IS/TT-BTC ngdy 4/11/2013 hudng ddn npi dung sdu chudn mUc ketodn dgi 2, Hd Ngi.
Ngay nhan bai: 23/12/2018
Ngay phan bidn danh gia va su'a chffa: 3/1/2019 Ngay chd'p nhdn dang bai: 13/1/2019
Thong tin tdc gid;
ThS. TRAN THI HONG VAN
Khoa Kd' toan - Tru'dng Dai hpc Kinh te' Ky thuait Cdng nghiep
IMPROVING THE ACCOUNTING WORK FOR IMPORTING GOODS AT TRADING ENTERPRISES
• MA. TRAN THI HONG VAN
Faculty of Accounting, University of Economic a n d Technical Industries
ABSTRACT:
Import activities play a very important role in Vietiiams economic development. It is necessary for enterprises to have effective management tools to gain good results in doing importing businesses. One of tiie most important management tools is accounimg. The more tiiriving the market economy is, the more complex die accounting organization requu-es. This article is to analyze tile unprovement of accounting organization for importmg businesses at ttading enterprises.
Keywords: Accounting work for importing goods, ttading enterprises, accounting organization.
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