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CORESPONDENŢE CONTABILE “ÎN CIRCUIT ÎNCHIS” ALE CONTURILOR CLASEI a 9 - a

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90 “Conturi ! !"ont#ri int!rn! $ri%in "&!'tui!'i'!9( “Conturi ! "a'"u'a)i!”90 “Conturi ! !"ont#ri int!rn! $ri%in $rou")ia”9* “Conturi ! "o+turi a'! $rou")i!i”

901 “D!"ont#ri int!rn! $ri%in "&!'tui!'i'!”

9(1 “C&!'tui!'i'! $rou")i!i ! ,a#

CAPT

± ∆ Pa'! PT

CEPN

C&!'tui!'i ir!"t! a'! $rou")i!i ! ,a# .CDPB/

C&!'tui!'i ir!"t! a'! $rou")i!i aui'iar!

.CDPA/

C&!'tui!'i inir!"t! ! $rou")i! .CIP/

C&!'tui!'i !n!ra'! !a2ini+tra)i! .C3A/

C&!'tui!'i !"o2!r"ia'iar! +au!+4a"!r! .CD/

9(( “C&!'tui!'i'!a"ti%it#)i'or aui'iar!”

9(* “C&!'tui!'i'!inir!"t! ! $rou")i!

9(5 “C&!'tui!'i'!!n!ra'! ! a2ini+tra)i!

9(6 “C&!'tui!'i !!+4a"!r!”

CDPB

CDPA

CIP

C3A

CD

Co+turi !4!"ti%! a'! $rou")i!it!r2inat! .CEPT/

CEPN

90( “D!"ont#ri int!rn! $ri%in $rou")ia o,)inut#”

9*1 “Co+tu' $rou")i!io,)inut!”

Co+tu' ant!"a'"u'at a' $rou")i!i t!r2inat!

CAPT

Di4!r!n)! ! $r!) a'! $rou")i!i t!r2inat!.± ∆ P a'! PLSI/

90* “D!"ont#ri int!rn! $ri%in i4!r!n)!'! ! $r!)”

± ∆ P a'!PT

± ∆ P a'!PT

C&!'tui!'i !4!"ti%! .ir!"t! 7i inir!"t!/a'! $rou")i!i n!t!r2inat! .CEPN/

CEPN

9** “Co+tu' $rou")i!i 8n"ur+ ! !!"u)i!”

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Ana'ia +u2ar# a "on)inutu'ui 7i 4un")ion#rii "onturi'or "onta,i'it#)ii ! !+tiun! 8n "oni)ii'! 4o'o+irii "onturi'or in "'a+a a 9 arat# "# 'a +4:r7itu'un!i $!rioa! ! "a'"u' a "o+turi'or; toat! "onturi'! +! +o'!a# ini4!r!nt "# $rou")ia 'an+at# 8n 4a,ri"a)i! !+t! 4ini+at# +au +! #+!7t! 8n "ur+ ! !!"u)i!<=a)# ! a"!a+t# +itua)i! at:t 8n o"trina "onta,i'# ":t 2ai a'!+ 8n $ra"ti"a unit#)i'or $rou"ti%! $oat! 4i ar!at# 7i %!r+iun!a "or!+$un#tor "#r!ia 'a +4:r7itu'un!i $!rioa! ! "a'"u' a "o+turi'or .! o,i"!i 'una "a'!nari+ti"#/ $rou")ia 8n "ur+ ! !!"u)i! r#2:n! 8n +o'u' "ontu'ui 901 “D!"ont#ri int!rn! $ri%in

"&!'tui!'i'!” 7i 8n "ontu' 9** “Co+tu' $rou")i!i 8n "ur+ ! !!"u)i!”; !%a'uat# 'a "o+t !4!"ti%; 8n+# +tru"turat# $! o,i!"t! ! !%i!n)# 7i "a'"u' a' "o+turi'or; "u!ta'i!r!a $! !'!2!nt! $ri2ar! a'! "&!'tui!'i'or +au $! arti"o'! ! "a'"u'a)i!<

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