Бухгалтерский и налоговый учет экспорта и импорта товаров

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Себестоимость товаров, отгруженных на экспорт, в общем случае нужно отражать такой же проводкой, как и при реализации внутри РФ: Дт 90.2 — Кт 41 (43).


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