PROBLEMS OF ACCOUNTING EXPENSES RELATED TO EXPORT SALES
The paper illustrates the essence of selling costs, their features and structures defined by the rules of Incoterms. The article identifies the main problems arising in the course of accounting costs associated with export sales.
Keywords: export operations, sales expenses, Inco-terms.
Ekaterina V. Gasheva, post-graduate, Saratov Socio-Economic Institute (branch) of Plekhanov Russian University of Economics.