CONTABILITATEA IMPORTULUI DE MARFURI ÎN COMISION /
  ACCOUNTING FOR THE MERCHENDISE IMPORT IN CONSIGMENT

          Conf.univ.dr. Mihaela Tulvinschi, Universitatea „Stefan cel Mare” Suceava

        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).

       Keywords: import in consignment, accounting, FOB, CAF, CIF.

       JEL Codes: M41