Revenues and cost of sales of road transport enterprises in Moldova should be clearly defined by groups in order to obtain information for proper economic analysis. A study of the practice of accounting work of motor transport enterprises shows the opposite. There are a number of issues that need to be dealt with. The article compares the classification of income from sales with the cost in terms of: types, routes, specifics of activities. Specific recommendations are given. The article was compiled in accordance with the regulatory framework for accounting in Moldova. The main recommendation is also the development of special guidelines for determining income and expenses at motor transport enterprises.