Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective
Lucia Paliu – Popa

Abstract
Although the permanent diversification of international trade and the development of commercial transactions show the constant concern of entities working in this area to provide new ways of promoting foreign trade transactions, businesses that combine in a single transactional mechanism elements of export, import, intra- Community acquisitions and supplies, service provision etc., so as to contribute to the increase of profit of such companies, the author intends to carry out an accounting analysis of imports of goods by foreign trade companies on their own account, a scientific approach in close connection, on the one hand, with the tax treatments specific to such transactions and, on the other hand, with the specificities related to the economic and financial regime. However, the accounting procedures will be made in congruence with the foreign price level and structure, the delivery term of the goods and the settlement term of debts or receivables, as appropriate, always making a connection between them and the accounts where they are reflected, so that the accounting and fiscal analysis made should enable us to draw relevant conclusions that will help guide the management decisions of foreign trade companies (FTC) to adopt those forms to carry out foreign transactions that are deemed to be the best.

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