The operations of foreign trade, include a series of features purely commercial which in turn are combined with the technological, yielding operations for processing. He will mention that the term “training” is governed by the Code Fiscal and customs code, when the accounting term that is missing. The lack of a unified terminology creates additional difficulties in addressing accounting operations for processing. He also must be mentioned that features accounts of processing operations in foreign trade are not sufficiently tackled. In this context, consider indispensable examination of problems, which refers to content economic, documentation operations and diagrams the functioning of the accounts accounting. Processing operations on distinguishes the operations fever or pure import and export by the degree of complexity and scope contracted. Also distinguishes methodological and pattern of operations accounting for processing. These and other problems are dealt with in this article settlement recommendations related accounting problems processing operations.