Bilet nr. 890 – OMFP 3055 – cadru general şi studiu de caz: terţi - creanţe

7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane

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CORPUL EXPERTILOR CONTABILI SI CONTABILILOR

AUTORIZATI DIN ROMNIA

Bilet nr. 890 OMFP 3055 cadru

general i studiu de caz: ter i - crean e

Stagiar:

An: III - Sem: I

Bucureti

2014

0


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Cuprins

1. Delimitri - creanele i datoriile comerciale 22. Creane - definiie, coninut, rol, clasificare 33 Studiu de caz privind creanele SC Alpha SA 10

Bi!"i#$r%&ie

1. eli!it"ri - creanele i dat#riile c#!erciale

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;'c%,%re% % ,u(ei .e-u,e .e %,#ci%tu" u'ic ' c%,ierie6

311 ?C%,% i' "ei@ J 41 ?Act=%,#c C#'turi cure'te@ 0000 "ei

;'re$i,tr%re% .#!'*i"#r cue'ite %,#ci%tu"ui u'ic6

?C/ -rii'. .#!%'*i"e@ J 4G ?D#! c#'turi %,#ci% i @ 000 "ei

;'c/i.ere% c#'tu"ui .e e'ituri i c/e"tuie"i -rii'. .#!'*i"e6

121 ?Pr#&it ,%u -ier.ere@ J ?C/ -rii'. .#!%'*i"e@ 000 "ei

;' e5erci)iu" &i'%'ci%r N16

P"%t% ' 'u(er%r % .#!'*i"#r i % ,u(e"#r retr%,e .e %,#ci%tu" u'ic6

J 311 ?C%,% i' "ei@ 30000 "ei

41 ?Act=%,#c c#'turi cure'te@ 2000 "ei

4G ?D#! c#'turi %,#ci% i @ 000 "ei

1F


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(.(. Alte creane

Cre%')e &%)+ .e !u$etu" .e ,t%t

S#ciet%te% e,te -e'%"i*%t+ .i' c%u*% 'tr*ierii -"+ ii i(-#*itu"ui #!"i$%t#riu i ,:%u c%"cu"%te -e'%"it+ i ' %"#%re .e G00 "ei Du-% ,e,i*%re% u'#r 'ere$u"i ' c%"cu"%re% -e'%"it+ i"#r

,e %'u"e%*% 300 "ei .i' %"#%re% %ce,t#r% .u-+ cu( ur(e%*+6

44G2 ?A"te cre%' e &% + .e !u$ ,t%tu"ui @ J FG1 ?>e' .i' .e,-+$u!iri 300 "ei

%(e'*i i -e'%"it+ i @

S#ciet%te% -"+te te i' -"u, "% !u$etu" .e ,t%t ,u(% .e 000 "ei Ace%,t+ ,u(+ e,te ir%t+

.e c+tre ,t%t i' c#'tu" !%'c%r %" ,#ciet+ ii

121 ?C#'turi "% !%'ci i' "ei@ J 44G2 ?A"te cre%' e &% + .e !u$ ,t%tu"ui @ 000 "ei

1G


20/20

Bibliografie

1 CECCAR ? H/i. -r%ctic .e %-"ic%re % re$"e(e't%ri"#r c#'t%!i"e c#'r(e cu .irectie"e

eur#-e'e@ E.itur% CECCAR Bucure,ti 2010

2 LEHE Nr G2 .i' 24 .ece(!rie 11 : LEHEA CONTABILITQII Re-u!"ic%t+

3 OMP Nr 30 .i' 2 #ct#(!rie 200 -e'tru %-r#!%re% Re$"e(e't+ri"#r c#'t%!i"e

c#'r(e cu .irectie"e eur#-e'e -u!"ic%t '6 MONITORUL OICIAL NR F !i,

.i' 10 '#ie(!rie 200

1

Bilet nr. 890 – OMFP 3055 – cadru general şi studiu de caz: terţi - creanţe

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Transcript of Bilet nr. 890 – OMFP 3055 – cadru general şi studiu de caz: terţi - creanţe