CC BY
3V. BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT
TRANSACTIONAL OPERATIONS OF FOREIGN ECONOMIC ACTIVITY
OF BUSINESS ENTITIES
Misirov A.
Assistant of SamIES
Annotation: The article reveals the classification of computational transactions of foreign economic activity of economic entities in the account of export-import transactions, problem solutions, changes and regulations in the Export-import sphere in our country today, and gives conclusions and suggestions within the framework of the topic.
Keywords: Export, import, economy, foreign, trade, investment, subject, bank, commodity-money means, accounting, international, document, letter of credit, incasso, payment assignment, check, Swift (SWIFT), contract.
Calculations on foreign economic activity consist of a system of organization and control of payments on financial applications and obligations arising in the implementation of external activities between states, citizens located on the territory of different countries. The main intermediaries in international settlements are banks, which provide cross-country movement of their clients ' monetary instruments based on correspondent accounts, participants in foreign economic policy. The bulk of international payments are made in non-cash form.
The state of settlements on foreign economic activity is influenced in complex by the following factors:
> the situation in the money and commodity market,
> the effectiveness of measures for interstate control of the cross-country movement of goods,
> services and investments,
> the turinization of inflation rates in individual countries,
> the condition of the balance of payments,
> the conditions of foreign trade agreements and international rules.
The subject of calculations on foreign economic activity are exporters and banks. They are carried out in accordance with the actions of commodity-money distribution documents and the correspondence related to the registration of payments. Banking rules and traditions are also of great importance.
3-3.5 trln in the world currency markets every day. International Settlements in the amount of US dollars are made. Therefore, 40% is made in US dollars. 90% of total conversion transactions worldwide are carried out in 5 currencies. Including:
1. US dollar (USD) - 40%;
2. Euro (EURO) - 30%;
3. Japanese yen (JPY - - 15%;
4. England pound (GBP - - 8-10%;
5. Swiss franc (CHF) - 1-2%.
Computational transactions on foreign economic activity are divided into 2 groups:
I. To the fees to be documented:
1. Documented letter of credit;
2. All payments made with incasso include.
II. To undocumented fees:
1. Payment assignment;
2. Cheques;
3. Swift (SWIFT).
The following four financial - payment terms of the Foreign Trade Agreement can be distinguished:
1. Price currency;
2. Payment currency;
3. Payment condition;
4. Accounting form.
The terms of payment determine the currency of the payment, the method and the procedure for accounting for the delivered goods, the list of documents to be submitted for payment, measures to unreasonably delay payment or protect against other violations of the terms of payment of the contract.
Taking into account the above, we can give the following conclusions and suggestions:
First of all, it is necessary that all purchase and sale agreements are carried out together with insurance. Depending on the terms of the contract, this obligation is imposed on either the seller or the buyer. If this obligation is not specified in the form of the transaction, the party at risk of accidental violation of the commodity at the time of Transportation is interested in insuring the commodity.
Secondly, in the article devoted to insurance issues, the parties to the contract must provide for: what kind of cargo must be insured, what kind of risk must be insured, which of the parties will carry out the insurance, and in whose favor it will be carried out.
Thirdly, in foreign trade agreements, sugaring will have to mean mainly when transporting goods. Obligations of the parties in relation to insurance are established by the basis terms of the contract. To do this, a general agreement (main policy) is drawn up between the insurance company and the economic organization. It reflects the general conditions of insurance. Cargo insurance can be carried out in the insurance company on different terms.
Fourth, the main intermediaries in international settlements are banks, which are participants in foreign economic policy and ensure the cross-country movement of their customers ' monetary instruments on the basis of correspondent accounts, and we also think that settlements on foreign economic activity are permissible to improve the political situation in commercial banks.
List of used literature
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