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Accounting For The Merchendise Import In Consigment

Author

Listed:
  • Mihaela Tulvinschi

Abstract

In the merchandise import in consignment, the expert trading companies act as intermediaries between the import beneficiaries and the foreign suppliers. The export trading company's economical relationship has as juridical fundament the economical contracts concluded with the foreign suppliers, home customers and the professional services providing companies. The economic contracts concluded with foreign suppliers have, as major elements, the selling price of merchandise, negotiated in one of the following conditions: FOB (free on board), CAF (cost and freight), CIF (cost insurance freight).

Suggested Citation

  • Mihaela Tulvinschi, 2006. "Accounting For The Merchendise Import In Consigment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-41.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:41
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    More about this item

    Keywords

    import in consignment; accounting; FOB; CAF; CIF.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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