Peculiarities of accounting, analysis and audit of export-import operations of the enterprise.

Abstract

The export-import activities of Ukrainian trade enterprises have certain specific features under quarantine restrictions, which has a significant impact on the structure of foreign economic activity and the dynamics of quantitative indicators. In the context of restrictions on the trade opportunities of each of the world's countries, the issue of permanent analysis of the transformations taking place in this area of activity is becoming relevant; such research is necessary in the context of determining the current features of trade organization and developing effective mechanisms for maintaining the positive dynamics of foreign economic activity.