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FEATURES OF ACCOUNTING OF TRANSPORT EXPENSES IN TRADING ENTERPRISES
Baskakova Anastasiya Dmitrievna
Northern (Arctic) Federal University named after M.V. Lomonosov
Northern (Arctic) Federal University named after M.V. Lomonosov
Abstract
In the article there is considered accounting of the most sizeable on commercial enterprises transport expenses. There are several variants of reflecting expenses, related to transportation of goods, which are allowed by russian legislation. A choice of the variant of accounting such expenses and fixing it in accounting policy will influence on reflecting of according operations in accounting, and also on quantity of profit for taxation.
Article reference:
Features of accounting of transport expenses in trading enterprises // Economics and innovations management. 2016. № 12 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/12/13440
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