Look at Export Records ..., Type XML. You can specify an XSL transformation (a so-called XSLT stylesheet) that transforms the FileMaker XML grammar to the grammar required by the financial app. No need to work with variables and global fields and BBEdit.
If you are not fluent with XSLT: There are some XSLT experts in the TechNet community (e.g. Beverly Voth, me, and others) who could help. For this, however, we need to know the target grammar (or XML Schema) of the financial app and the field names of your database.
When you export text using the Export Field Contents step your text is formatted UTF-16 and you want UTF-8.
The easiest way is to use a plugin like the free 360Works ScriptMaster to save the contents of the field to a file.
Hope that helps!
Ruben van den Boogaard
An "old-fashioned" way is to loop through the calculated-xml variable you created and push to a temporary table (one record, one field for EACH "line" - return delimited value). Then just export that field (all the records) as Tab-delimited. You have UTF-8!
But the plug-ins are great, too.