Curs Bazele Contabilitatii 1 -2013
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Transcript of Curs Bazele Contabilitatii 1 -2013
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UNIVERSITATEA ANDREI AGUNAFACULTATEA DE TIINE ECONOMICE
SPECIALIZAREA: CIG, FB, MK, MANAGEMENTAN I
ANUL UNIVERSITAR 2013 201!SEMESTRUL I
BAZELE CONTABILIT"II
NOTE DE CURS
TITULAR CURS:C#$%&'$()&*+& M(-. N-/'.
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CONSTANTA
CUPRINS:CURS I ...........................................................................................................................................................4
CONTABILITATEA CA SISTEM INFORMAIONAL....................................................................................................................................................................4
I.1. SCURT ISTORIC AL CONTABILITII.....................................................................................4I.2. DEFINIIA CONTABILITII.....................................................................................................6I.3. LOCUL I ROLUL CONTABILITII.........................................................................................8I.4. FELURI DE NTREPRINDERI.......................................................................................................8I.5. DELIMITAREA NOIUNILOR DE CONTABILITATE FINANCIAR ICONTABILITATE DE GESTIUNE......................................................................................................9I.6. STRUCTURI ORGANIATORICE PRI!IND CONTABILITATEA.........................................9I.". ETICA PROFESIONAL CONTABIL .....................................................................................9
CURS NR.2..................................................................................................................................................11OBIECTUL CONTABILITII.............................................................................................................11
2.1. TEORII #CONCEPII$ CU PRI!IRE LA OBIECTUL CONTABILITII...............................112.2. ELEMENTE ALE OBIECTULUI CONTABILITII................................................................12
CURS NR.3..................................................................................................................................................15
METODA CONTABILITII...............................................................................................................153.1. N%&'()' *+)+,-+ /,'0') +%- %)-''&''..............................................................................153.2.P,%++++ +%+' %)-''&''7...................................................................................................15
3.2.1. P,%+++ %()+ ((,%, '')&+%,7........................................................................................153.2.2. P,%+++ /+':'+ +%+' %)-''&''...............................................................................153.2.3. P,%+++ %()+ ' -%, ''/')+ +%)%'+.....................................................................16
3.3. P,')'/''; )%,+ ' %)0+)&'' %)-'+..........................................................................................163.3.1. P,')'/'' *+)+,-+ -+ %)-''&''7......................................................................................16
CURS NR.4..................................................................................................................................................19 MODELE DE BA PRI!IND POIIA FINANCIAR I REULTATUL CONTABILBILANUL CONTABIL < %+ /,'0') /%='&'- :')-)'-, - :',+'...................................................19
4.1. D+:')'&'- '-)&((' %)-'...........................................................................................................194.2. F%,- + /,+=+)-,+ - '-)((' ()+' %'+-'7............................................................................194.3. E++)++ %/%)+)+ -+ '-)&((' %)-'.............................................................................21
CURS NR.5..................................................................................................................................................24BILANUL CONTABIL#%)')(-,+$> ACTI!E CIRCULANTE..........................................................24
CURS 6.........................................................................................................................................................2"BILANUL CONTABIL < %)')(-,+ PASI!UL BILANTIER..................................................................................................................................................................2"
C-/'-( /,%/,'( ..................................................................................................................................2"D-%,''+ #)('+ ' -/'- ,')$ .......................................................................................................28
CURS NR ".................................................................................................................................................3?".1.M%':','+ '-)&'+,+....................................................................................................................3?".2. D'')&'- (,+)@+,+) ()* ) '(-&''+ :')-)'-,+.....................................................................33
CURS NR. 8.................................................................................................................................................35C%)( + /,%:' ' /'+,+,+.......................................................................................................................35
8.1. S,((,' -'-'0+ + +('+' ' 0+)'(,'....................................................................................358.2.S++ /,'0') %)( + /,%:' ' /'+,+,+....................................................................................36
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CURS 9.........................................................................................................................................................38CONTUL < PROCEDEU DE BA AL METODEI CONTABILITII..................................................................................................................................................................38
9.1. D+:')''+ 7 C%)( ++ () /,%++( - +%+' %)-''&'' -,+ ,+:+ +'+)&- ' '-,+-:'+,(' +++) /-,'%)'-; - +:+ - %':','%, /,%(+ + %/+,-&''+ +%)%'+ + -( % ),>% /+,'%- + *+'()+ #++,'&'( :')-)'-,$..........................................................................................389.2. S,((,- %)(('...........................................................................................................................389.3. F%,- %)(('...............................................................................................................................399.4. F()&''+ %)(('...........................................................................................................................4?9.5.R+*('+ + :()&'%)-,+ - %)(,'%, ..............................................................................................419.6. C%,+/%)+)&- %)(,'%,...............................................................................................................42
CONTUL < PROCEDEU DE BA AL METODEI CONTABILITII >%)')(-,+.........................43CONTURI SINTETICE I CONTURI ANALITICE..........................................................................43CORELAIILE DINTRE CONTURILE MONOFUNCTIONALE SINTETICE SI ANALITICE....43CLASIFICAREA CONTURILOR......................................................................................................449.3. PLANUL DE CONTURI GENERAL ..........................................................................................44ANALIA CONTABIL A OPERAIUNILOR ECONOMICO>FINANCIARE.............................45
CURS 11.......................................................................................................................................................4"A)-'=- ' :()&'%)-,+- %)(,'%,.............................................................................................................4"
A)-'=- ' :()&'%)-,+- %)(,'%, DE -/'-(,' /,%/,''.....................................................................4"CURS NR 12................................................................................................................................................51
12.1 A)-'=- ' :()&'%)-,+- %)(,'%, DE /,%0'='%-)+.........................................................................5112.2 A)-'=- ' :()&'%)-,+- %)(,'%, DE -%,'' /+ +,+) ()*.........................................................53
CURS NR 13................................................................................................................................................55A)-'=- ' :()&'%)-,+- %)(,'%, DE -'0+ '%''=-+ #'%''=,'$.................................................5513.1 I%''=,'+ )+%,/%,-+ .................................................................................................................5513.2 I%''=,'+ )+%,/%,-+ ................................................................................................................56
CURS NR 14................................................................................................................................................59CONTURI DE IMOBILIRI FINANCIARE.......................................................................................59
B''%*,-:'+ ')'- %'*-%,'+.................................................................................................................62
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CURS I
CONTABILITATEA CA SISTEM INFORMAIONAL
I&1.SCURT ISTORIC AL CONTABILIT"II
C- (,-,+ - +%/+,','%, -,+%%*'+ + /%-+ (&')+; -='; +'+)&- -' (%, :%,+ /,'''0+-+ %)-''&''; -) + '' + -)' .C.; ( -, :' ++ 55 (,+ + )(,-,+ ( :%,- ()%, ,+(,'/+ % + (/.
C%)-''-+- - -/,( %- ( )+0%'- + +0'+) - %*-+' #()(,'%, %)'+$ ' >- +=0%-%- ( -,'+ '0''=-&''.
I) ()(/(.(. '4-+(.$562700 (&-&$.> -/-, -,'+ %*&''. A+-- ++ -%0'- + '0''=-'-
B-'%)'-)19?? '.+.) . P,'( -(%, )%-' + %)-''-+ ++ (0+,-)( -(,-'; - -++- ,+*+ -/,'+' ')-'' -Babilonului#2??2>196? .C.$. D') /+,'%-- %)'+' -+ -( :% +%/+,'+ )(+,%-+'&+ ()+':%,+; ( ++ /,'0') &')+,+- +*- - %)(,'%,. P+ -++ '&+ +'-( ),'+ ':,+;+:+(-+ -(),' ()*' ' 0+,':',' + -(+. T%-(,'+ ()-,+ ' -)(-+ +,-( ),+*',-+ /+ '&+ -'-,'; ( )(+,%-+ %%-)+ + ':,+. ) +0%(&'+; /+ (/,-:-&- -+%, '&+; -/,%'-'0 ) -)( 2???.C.; -( -/,( +++)++ ++)&'-+ -+ ()(' %) + /%(,' (/,-/(+; ,+/+'07 ),+*',-,+- -+*%,'+'+ %'++ '0,-+ )(++ /,&'%, ') %),- +)&'()+- '0,,'%, %-+ -( /-,&'-+.
D') %)&')(( %(+)+%, #-0) - (/%, /-/',(($; + -+-= ') epoca Egiptului%(/- +*,+' #-)( 3?? .C.$; -( :% +%':'-+ )%+; %)(,'; +0'=+ ' '-)&+.
P,') +%':'-,+-papirusului(' +)%) >- /,%- - -+- 0,++7+'- '')&'+ ),+ %)(,'+ + :((,' ,+-+ #/,%(+ -*,'%+$ ' %)(,'+ + :((,' %)+-,+
+ (''=-( --)&+ ()-,+ ' '(-&'- %)((' C--H+ %)(+-( (,)-+; -,+ +-( +-'' +/,+ ),+*',,'+ %''+)+ ' %)(,' -' *+)+,-+; -,+,+=(-( ,-)=-&''+ -' (%, ='+.
P,'++ +),+ %)-'+ ) Grecia antic-( :% +/++; ( %,%',+- %, +:(,)(>+ %-0'-&- /(' ' /,'0-. A'' -( % '(,'+; -'' -/-, /,'++ )' + +/()+,' -,+ ,+()+/,-'%-+ +++)++ +)''' :')-)'-,+ %+,)+. P,''' -)+,' &')+-( () ,+*',(>(,)- -(+:++,'++H; ) -,+ +-'-( %/+,-&'()'+ =')'+ ,'') 0+)'(,'+ ' +('+'+ ,%)%%*'; ()++ (-++; /+,'&) %/+,-&'()' + -()-,+ ' +,+. R+*',++ -0+-( 0-%-,+ /,%-%,'+.
La romani ,&'+ %)-'+ /(,-( )(++ + -+)-,'-.B-)+,'' ,%-)'; /,+'' ' +'(%'; -( /+,:+&'%)- +)'- %)-' +'=) %)(,' /+),(
+,&'. L%, ' + -%,+-= +/-,-,+- )-,'%, + /&' /,') :%%',+- ) ,+*',( + - - 2 #%($
%%-)+ )('+ -+/( #,+'$ ' +/+)( #+'$. L- R%- %'*-&'- +>- &')+ ,+*',++ ,+0+)+-+:((' :-''+'. A+- %'*-&'+; ) *+)+,- %,-; /(+- +0+)' ) -)('+ /,+(,,' (,''.
C'+,%)+ #1?6>43 .C.$ ++ + -,+ -(+ /,+'=,' ) +*(, ( ,+*',++ %)-'+ -,%-)'. P,')'/-( %(+) %)-' +,- () (,)- + 0+)'(,' ' +('+' #C%+ -+/' ++/+)'$. R+*',( ) -,+ + &')+- +0'+)&- ((,%, %/+,-&'()'%,; :, /-&'' -( +,(,'; () :+ +C-,+ -,+ + -='; +,- C%+ ,-'%)(.
) Evul Mediu+ /,%(+ % '%)')('-+ ) +0%(&'- '0''=-&'+' ,%-)+ -:+ ) -,+% % -*)-,+ - %)-''&' '; *+)+,- /,%-' ' + ,+,)*+,+- -,''%, + %+,& ' +=0%-,+-+%)%'+' :+(-+.
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) -+- +/% ,+*',++ %)-'+ + )(+ +%,'-+H ' ) ++ + ),+*',+-= ,+-)&++' -%,''+ ) %,')+ ,%)%%*'.
) -+ +%,'-+ + ),+*',-( %/+,-&'()' + - ' ')0+)-,+. A++ %(+)+ +,-( &')(+; -'-+; + (*,'' ') --&''.
) /+,'%-- ,('-+%, -,+ % % +=0%-,+ - ,+'((' ' + :%,+-= /(+,' +%)%'+ ':')-)'-,+ ')+,)-&'%)-+ ( :%,- %,')+%, ''-,%>,+'*'%-+ #- -+- - T+/'+,'%,$. A++-&')+-( % +0'+)& ,' - 0+)'(,'%,; - +('+'%, ' - '+)&'%,; ,-):%,) )','+ ) :%,,+&+()+ ' &')+-( ) '*(,-)& 0-%,'+. E0'+)&- + &')+- ),>() -+0,- %) (,+) -,+ -0+- ) +'(++ -%,-+ + '+); ) ,+' /&'+ :(+ + -+-; %( ,+/,+=+)) -%,'-.
M+%,'-( - +0%(- ) /,+ %)-''-+- ) /-,' '/ %- ( '0+,':'-,+- ()'&'%,+ /,%(&'+ ' + +,0'''; /,+( ' ( ,++,+- %/+'&' ' ,-)=-&''%,. S+ )- -:+; %)(,'+- -)-(,' %+,+)+ + () ---+ ()(' '/ + %/+,-&'+ -( ()+' +)'&' + +/%--,+. A++ %)(,'+ &') - )+/( /+ % ')*(, %%-) -/%' +0%(+-= ) '/()+,+ 0+)+&'-) #%( %%-)+ -(,-+$.
N++'&' + +%)%'+ ++,') -/-,'&'- ()%, %)(,' /-,'(-,+ ( -, :' %)(C-/'-H #(''=- + %/-)'' /+),( -%'-&'' %,$ -( %)( P,%:' ' /'+,+,+H -,+ &')++0'+)&- ,+=(-((' -:-+,''.
S:,'( E0((' M+'( -,-+,'=- /,') +=0%-,+- +*(,'%, %+,'-+; ++)'- ,+'((';+:+(-,+- + %/+,-&'()' ) %,-+ )+/,-+ + ++ + %,'*')+ ' -)'/(-,+- + -/'-(,' % -''/%,-)+; ++,') --/-,+- ' /+,:+&'%)-,+- %)-''&'' /+),( - :-+ :-& )%'%, +'*+)&+.
)+/) ( :,'( +. - JIII>+-; +0'+)&- + &')+- ),>() %) /+),( '+) ' ) -( /+),(:(,)'=%,. F'+-,+ %/+,-&'+ ++,') %( ),+*',,'7 ()- ) %)( + '+)&' -( :(,)'=%,' ' ()- )%)( + -. A+-- /,+(/()+ &')+,+- + ,+*',+ ':+,'+.
P+ (, + :+)%+)++ +%)%'+ +0+)+-( % -' %/++; (++ -+%,-' /+,%-)+ +'/+,-( % -' ( ) +0'+)&; -:+ ) %+,'-)( ,+('- ,+%)'('+; /,') /()-;%-(,'+ ()(' %,+/%)+) -; /,'0') ,+'( -%,- ' ,-(,,'+ :(+. U,-,+ -+(' :-/; -:% )++-, + ,+-'=+=+ -)('+ +*(,' ),+ %)(,'+ + /+,%-)+ ' ++ ,-'&'%)-+ + )-,' '/&'.
P) /,') -)( 129?; %+,'-)&'' %)(+-( %( ,+*',+7 ()(; ')'(- registrul intrrilor i ieirilor #)-,'%, ' /&'%,$ ' %,+/()+- - -+- -%)-''&'' '/+-(; +)('registrul creditorilor i debitorilor' +,- () ,+*',( - %)(,'%, + /+,%-)+.
D+ :'+-,+ - ) + +:+(-( %/+,-&'()' ) %)( ()+' /+,%-)+ #+,&$; ,+('- /,%+- - %(),+*',,'7 ()-; ) %)( + /+,%-)+ ' +--; ) %)( + )-,' ' /&'.
A++ %( ),+*',,'; +:+(-+ %)%'+); -( %)( /+ %)-''; ncepnd cu anul 1290, -8.+(*. *'9/5; /,') ,+()',+- %)(,'%, + /+,%-)+ ( %)( ()'; ,-'&'%)-; + )-,' ' /&';,+)(>+; -:+; -)('+ +*(,'; *+)+,-+ + )-(,- (,,'%,. D') -++ +*(,' - ,+=(- -,+- ,+:%,- %)-''&'' %+,'-+; ,+/+'0 dubla nregistrare- :+)%+)+%, +%)%'+.
C#$.9(/(.-. $ 8.+(*5 *'9/5 >- +=0%- %- ( %*&''+ -,'%, %,-+ -+ I-'+'7 F%,+)&-;!+)+&'- ' G+)%0- ); - :,'( E0((' M+'(; -/-, % +,'+ + -(%,' + %)-''-+; ') -,+ + ,+-,L(- P-'%%.
N( ) -)( 1445; ) /,'- /-,+ - 0'+&'' -+; L(- P-'%% - +:(,- -'0'&' ,+=+,0-++,''%,; :'') +(-%, - % :-''+ (,*+=; '-, ),+ -)'' 14"" ' 148? - /,+- -+-''+ - P+,(*'-.
L(- P-'%% >- /-- ) '%,'+ /,') ++ %( ,--+; + ')+'=+-= ()%')&++ '')&':'+ -++/%''7 S(- + A,'+'-; G+%+,'-; P,%/%,'%)' + P,%/%,'%)-'-H ' D'0')- P,%/%,'%)+H.
P,'( ,-- - -/,( - !+)+&'- ) -)( 1494 #,+/('- ) -') ) 1523$ ' ++ % '+)'%/+'+ + ()%')&+ -+-'+; %)-''&'' :'')(>' ,+=+,0- )(-' -/'%( IJ; ')'(- T,--(/-,'(-,' + %/(' + ,'/(,'H #T,-- /-,'(-, +/,+ %)(,' ' ),+*',,'$.
) +0%(&'+; /) - -/-,'&'- %)-''&'' ) /-,' (; -( ,+( %( +%+. L(- P-'%% )( ++')0+)-%,( +'; ' /,'( -(%, -,+ - /,+=+)- /+),( /,'- -; + % -)'+, %+,+); /,')'/''+ /-,'+'(+ ' - -'*(,- ,/)',+- +'.
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) ,--( (; L(- P-'%% %)+)+-= (''=-,+- - ,+' ,+*',+ %)-'+74-4#+(./'/: -,+ /+,'+ ),+*',-,+- ((,%, %/+,-&''%, :, -)-'=; ) %)+- ) -,+ >-(+:+(- ,-)=-&''+;'+$./'/: ) -,+ %/+,+-= -,'%++ %)-'+ /+ +' ' ,+' ' )+/')++ (( ,%7 +,+-':'-,+ - %/+,-&'()'%, ,%)%%*'+ ' + +/,'-,+ - -+%,- ),>% ')*(, ()'-+ + %) #%)+$.+-. 4.+-: ) -,+ +'++ ' ,+'++ () ':+,+)&'-+ ( -,'-+; /+ %)(,'.
T% ) (,-,+- -; L(- P-'%% ,+%-) + :- ')0+)-,( ((,%, ()(,'%, /+,%)-+
' -+ +/%-,'' #()'&'' /-,'%)'-+$ %+,'-)(('.G+)+,-'=-,+- %)-''&'' ) /-,' ( ) &,'+ +(,%/+)+ + -++,+-= %- (+%/+,',+- '/-,((' #+. - J!>+-$. ):&'-,+- -(- - %)-''&'' % -%, F,-)&+' ()+ ) 16"3;/,'),>% %,%)-)& - (' C%+,; %+,'-)&'' () %'*-&' &') ,+*',+ %)-'+ ' -,+->(,)-/,'++ -'-+- /,%-%,'+ ) ('&'+. A:+; %)-''-+- +0')+ () '),(+) + %),% - -(('-- ( ++ ' ) /,+=+); /,') ,%( :'- /+ -,+ %-.
) R%)'- ) 163"; -/-,+ P,-0'- C%+,'- ') T,-)'0-)'- -,+ (/,')+ ,+*(' + -/'-,+ -%)-''&'' ) /-,' (.
) 1859; ) M%)'%,( O:''- - M%%0+' - :% /('- ,((,- (,((' + %)-''-+%)+/( + I%) I%)+( + - B,- ) 15 +&''.
) 1913 + ):'')&+-= ACADEMIA DE NALTE STUDII COMERCIALE I INDUSTRIALE') B((,+'; ()+ + ('-= ' /(' %)-''-+-.
D+=0%-,+- :()&'+' %)-''&'' + :(,)'=-,+ - -+%, #++,')-,+- ,+=(-+%, ' - '(-&'+'/-,'%)'-+$; ++ +*- + -/-,'&'- %'+&'%, -)%)'+ ' - +*'-&'+' /,'0'%-,+ - -++- #'%(+. - JIJ>+- ) G+,-)'- ' 186" ) F,-)&-$.
C-+- %)-''&'' -)-''+ -,+ + 0- )(' %)-''-+ + *+'()+ ++ +' + +=0%-,+--,'' ')(,'' )+/) ( - %(- (-+ - +. - JIJ>+-; %- ( )++'-+- ()%-+,'' %(('/,%(+%,.
) +%( - JJ>+-; + +-%,+-= )%,+ ' ,+*++),' %)-'+ /+ -,+ -( + '/()+((,%, %,*-)'=-&''%,. G+,-)'- ++ /,'- -,+; ) 193"; -%/ () /-) %)-' )(' /-)( GK,')*H.
) :%- U.R.S.S. /,'( /-) %)-' ++ +-%,- ) 1925 ' ( -(%,( (' () (,,'+/-)(,'+ +%)%'+ ')')-+.
) SUA; ,'=- ') 1929 ++,'); ') ,-&'()' + '):%,-,+ :')-)'-,; +'-,+- /,'+%, ,+*('%)-'+ ++)&'-+ '-, - /,%+- +:')','' +%+%, ' /,')'/''%, %)-'+ *+)+,-+ - :% /(( -' +0,++.
) F,-)&-; /,'- ,+*++)-,+ %)-' -+-= ') 1942 #( ,+*'( + - !'$; -/%' ) 194" +++-%,- () /-) %)-' ')/',- ') + +-%,- ) 1942. S+ ,+0'=('++ ) 195"; '-, 0+,'()+- -(- -:% /,%(*- ( :%, + L+*+ ) 1982.
I&2& DEFINIIA CONTABILIT"II
P,'- +:')'&'+ - %)-''&'' -/-,&')+ % (' L(- P-'%%; /%,'0' ,('-7 contabilitatea esteconsiderat ca un ansamblu de principii i reuli privind nreistrarea n partid dubl a averii ceapar!ine unui neustor, precum i toate a"acerile acestuia, n ordinea n care au avut loc#$ ) %)+/&'- -; /-,'- ( ++ +:')' /,') /,'- +(-&'+' + ' '),+ -0+,+ '-/'-. F'+-,+ '-,+ ')+,0+)' ) -- -0+,'' ' '/'' - -/'-((' ++ ,+/,+=+)- - () ,-/%,),+ /,'',+ ' -,+; ,+/+'0 ),+ +'%,; + -,+ /,'++ 0-%-,+- ' ,+'%,; + -,+ % -0-)+-=.P,') -+- (+-; L(- P-'%% - :%,(- /,')'/'( :()-+)- - %)-''&''; '-, (/ ()''-(%,' - /( -=++ +%,+'+ -+ %)-''&'' - ''/') '')&':'.B+,)-, COLASSE; n%ontabilitate eneral#; #,-(+,+ ') '- :,-)+=$; E'(,- M%%0-; I-';1995; /. 93>94 ' 415 -,-7
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&lebr a dreptului, metod de observare a tiin!elor economice# s'a spus i s'a repetatdespre contabilitatea eneral dup (ierre )arnier$
*esiur nu este numai alebra dreptului, ns conceptele +uridice i mai ales no!iunea depatrimoniu o marcea- pro"und$ &mprenta dreptului asupra contabilit!ii este n special "oarteputernic n bilan! i aceasta +usti"ic o pre-entare a acestui document ca un punct de pornire$ Maimult, n msura n care bilan!ul condensea- "rapant limite ale demersului contabil, o ast"el depre-entare are, aa cum s'a spus, avanta+ul "oarte important pentru edi"icarea utili-atorilor, de ademisti"ica, desacrali-a i arta n nuditatea sa pentru a solicita ast"el critica i viilen!a cititorului deconturi$ .u este vorba de a leitima sau aranta pedaoic situa!ia actual a contabilit!ii, ci,dimpotriv, de a o pune n discu!ie pentru a eviden!ia mai bine cile de per"ec!ionare i anticipare ncapitolele urmtoare i dinamica viitoare$ .u mai este vorba de a pretinde c bilan!ul este documentulcel mai important din punctul de vedere al studiului per"orman!elor ntreprinderii/ din acest punct devedere, contul de re-ultat nseamn incontestabil mai mult$
%ontabilitatea eneral tratea- ntreprinderea ca i cum nu ar "i vorba, n sensul +uridic altermenului, dect de un patrimoniu, iar teoria contabil actual, adic ansamblul principiilor careuvernea- ast-i practica, este n esen! orani-at n +urul msurrii patrimoniului i a varia!iei saleperiodice, re-ultatul aceasta este, de eemplu, principala +usti"icare a aplicrii combinate a costuriloristorice i a principiului pruden!ei$
&st"el conceput, contabilitatea ndeplinete "r ndoial "unc!ia +uridic, dar nu poate
conveni tuturor utili-atorilor s n!elea c mul!i dintre ei doresc o despr!ire a acestui tip demodelare, ceea ce implic n acelai timp un e"ort de re"lec!ie teoretic n vederea elaborrii de noimodele i cutarea n cadrul instan!elor de normali-are i de relementare a unui consens n "avoareaunui nou model$1
L+*+- %)-''&'' ),.82@1991 +:')++ #$.9(/(.-. . %(($* ($+'4-$'/ 8+($(8./ *-'$#.
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-,+ % +'+)& ')+/+)+)$. C%)-''-+- +/,' +:+++ ,-)=-&''%, #%/+,-&'()'%,$ '+0+)'+)+%, #:-/+%,$ -(/,- '(-&'+' +%)%'%>:')-)'-,+; ' -(/,- /+,:%,-)&+' ()'&''+%)%'+; /+),( - -'*(,- '):%,-&''+ )++-,+ (''=-%,'%, ')+,)' ' ++,)'. E- ,+/,+=') () '+'):%,-&'%)- -,+ %-,; /,+(,+-= ' ,-)'+ '):%,-&'' :')-)'-,+ +/,+ % +)'-+ +%)%''+)':'-'. A++ '):%,-&'' /+,' (''=-%,'%, %/+=+ /+),( () %)( ,-&'%)- + ,+(,+ )/,%+( +:(,,'' -'0'&'%, + /,%(&'+ ' %+,'-+.
I&3& LOCUL I ROLUL CONTABILIT"II
C%)-''-+- :-+ +*(,- '),+ -'0'&'+ +%)%'+ ' :-%,'' + +'='+. ) /,'( ,);%)-''-+- %-, #(-)':'$ -'0'&'+ +%)%'+; ),+*',) -++ )++-,+ /+),( % :%%',+(+,'%-,. ) - %'+- ,); -++ () %-+ '/ ++ )++-,; (,) - :' /,+(,-+ /+),( -+0+)' '):%,-&'' ('+. ) :')-; '):%,-&''+ () ,-)'+ #%()'-+$; /,') ')+,+'( ,-/%-,+%,;:-%,'%, + +'='+.
S+ /%-+ -:',- -++ ,(+ + /,'0+ -'0'&'+ +%)%'+ ,+/,+=') () ')/( ) '+(%)-'; '-, '):%,-&'- /,+(,-; :%%' + :-%,'' + +'='+ > %(/(>(.
L+*- + )%&'()+- + %)-''-+; '/%,-) ++ + - ++,')- +*(,- +' ( &')+,+- ,+*',+%,; (/,+(,-,+- ++,%)' - -+%, ' ( '+( '):%,-&'%)- -)-*+,'-.
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I&7& DELIMITAREA NOIUNILOR DE CONTABILITATE FINANCIAR" ICONTABILITATE DE GESTIUNE
) % (,+); + :-+ '')&'+ ),+ %( %+)''7 %)-''-+- :')-)'-, ' %)-''-+- +*+'()+. C%)-''-+- :')-)'-, :(,)'=+-= '):%,-&'- %)-' -,+ ++ +')- (''=-%,'%, ++,)'7
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(''=-,+ ')+,) + ,+ -)-*++). I):%,-&'- /,'0++ %( /,%(+%,; %/%,-+)( +('+'%,) ,-/%, ( 0%(( -'0'&'' -( /,%:'-''-+- /+ /,%(. R-/%-,++ () /,+=+)-+ %)(+,''),+/,')+,'' - ')+,0-+ (,+ + '/7 =')'; /)- -( ()-, ' + ',(,'( ()%, ('0'='()'-+ ),+/,')+,''; )('+ +),+ + ,+/%)-''-+ -( + /,%:'.
I&& STRUCTURI ORGANIZATORICE PRIVIND CONTABILITATEA
%ontabilitatea ntreprinderii 3%)-''-+- %,*-)'=- ' %)( - )'0+( ),+/,')+,'%, %ontabilitatea orani-at i condus de ctre persoanele "i-ice i +uridice "r scop lucrativ %ontabilitatea tre-oreriei3c%)-''-+- :')-)&+%, /('+ /,'0') ++(&'- + - - (*+(('
-(('; - (*++%, %-+; - (*+((' -'*(,,'%, %'-+ + -; %)'(',+- ' (''=-,+- '%-+%,
+,-(*+-,+ ' - :%)(,'%, ( +')-&'+ /+'-; *+'()+- -%,'+' /('+; /,+( ' -+ %/+,-&'()':')-)'-,+ +:+(-+ ) %)( ')'(&''%, /('+ %ontabilitate public%)-''-+- '(-&'+' ' ','' /-,'%)'((' ')'(&''%, /('+. %ontabilitatea na!ional3%)-''-+- - )'0+ -,%+%)%' %ontabilitatea bancara.
I&& ETICA PROFESIONAL" CONTABIL"
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E(. +-8+-($5 '$ #* *- #$*'(5 .+- - .8/(5 $ 4#* '+-$ $ )(.. *- ( ' (&E. .+- ($ )-*-+- #+-('*($-. .' ($#+-('*($-. '$#+ %.8- .('$(>&
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CURS NR&2
OBIECTUL CONTABILIT"II
C%)-''-+- ++ % %/%)+) - '+((' '')&+' +%)%'+ - -/,( ') )+0%'- + - ,/()+ - /,%+- *+'()'' valorilor economice'),>% +)'-+
S,((,'+ -'-'0+ :%%'+ /+),( - /+,%)':'- -+- +/-,-,+ -( :% (/ -=; ++ + avere, capital,patrimoniu' ,++) #%):%, I.F.R.S.$ resurse economice
) /-) (,'' < %,'+)-,+- ++ :( /+ ,((,- -'-'0 + /-,'%)'( -,+ ,+/,+=')%-'-+- ,+(,+%, -+,'-+ ' )+' -(+ + :'+-,+ ') -%'-&' ,+/ -/%,; /,+( ' -++- /+ -,+%'+-+- + %)++ (+,'%,. T%-+ -++- :%,+-= A!EREA ()'&'' ,+/+'0+.
P+),( - /-,'%)'( +'+ () )++-,+ %( +++)+ ')+/+)+)+; ()( /+,%-) :'=' -(
(,''; - ('+ + ,+/(,' ' %'*-&'' ' -( ) ()(,' +%)%'+; - %'++ + ,+/(,' ' %'*-&''. D+';/-,'%)'( ,+/,+=') %-'-+- ,+/(,'%, ' %'*-&''%, ( 0-%-,+ +%)%' -/-,&')) ()+' /+,%-)+ :'='+ -((,''+; /,+( ' ()(,'+ - -,+ + ,+:+,.
Definiia patrimoniului:%-'-+- ,+/(,'%, ' %'*-&''%, ( 0-%-,+ +%)%' -/-,&')) ()+' /+,%-)+ :'='+ -(
(,''+; /,+( ' ()(,'+ - -,+ + ,+:+,.
2&1& TEORII CONCEPII> CU PRIVIRE LA OBIECTUL CONTABILIT"II
Concepia juridic
/-,'%)'( ,+/,+=') %-'-+- ()(,'%, -/-,&')) ()+' /+,%-)+ :'='+ -( (,''+; %)'+) -,( ,+-&''%, + ,+/(,' ' %'*-&'' B!"# EC$!$%#CE & D"E'("# $B)#G*+## Concepia economic /-,'%)'( -,+ - -= ,((,- -'-'0 + resurse economice.
"E,",E & (#)#-."#"E,",E)E sau i/0oarele de finanare ale entitii pot fi: 4esurse proprii, asiurate de ctre proprietar 4esurse atrase sau strine, "urni-ate de ter!e persoane 5banceri, "urni-ori, alte persoane6 4esurse re-ultat, sub "orma pro"itului reali-at la nceierea eerci!iului contabil$
o (#)#-."#)E pot fi :7tili-ri permanente sau stabile, adic bunuri de "olosin! ndelunat 5mai mare de un
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CONDITIE OBLIGATORIE A CONTABILIT"II
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2&2& ELEMENTE ALE OBIECTULUI CONTABILIT"II
C%)-''-+-; - '')&; :%%++ +++)+ /+':'+7 ACTI!UL; CAPITAL PROPRIU I DATORII;!ENITURI I CELTUIELI.
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/-,'%)'( ) -,( /,%++%, +%)%'+.> 4(;/#.-/- -#$#4(-:%,+-= %)&')(( -'0((' ' ,+:+ ()(,'+ +%)%'+ /,'0'+ ( -/+( (''&'' ':()&'%)-'&''.> '+-/- *- %($.$.+-:%,+-= %)&')(( /-'0((' #-/'- /,%/,'( -%,''$ ' ,+:+ %( + %)',++%)%' ' (&')+,+ :')-)'-, - -'0(('.
C-,( %)+/(- I.A.S.B. #C%'+( /+),( S-)-,+ I)+,)-&'%)-+ + C%)-''-+$ )( (''=+-=)%&'()+- + /-,'%)'( ) +:')',+- +++)+%, +,'+ ) '(-&''+ :')-)'-,+. T%%-; )( + :%,(+-= ) %+/'' - -+*%,'+ ) (, ('('+ /-,'%)'(H; ' -/++-= ',+ - +++)++ + -'0; -%,''; -/'-/,%/,'(; +('+'; 0+)'(,'.
A& S+''+( *- .()7n activ; %):%, I.A.S.B.; ,+/,+=') % ,+(, %),%- + ),+/,')+,+ - ,+=(- - ()%, +0+)'+)+
,+(+ ' + - -,+ + -+-/ *+)+,+=+ +)+:''' 0''%-,+ /+),( ),+/,')+,+. B+)+:'''+ +%)%'+ /,'0+-/-'-+- -'0+%, + - + ,-):%,- ) )(+,-, -( ) +'0-+)+ -+ )(+,-,((' #/,') 0)=-,+$ -( + - ,+(+'+','+ + )(+,-, #++/(7 () /,%+ -+,)-'0 + /,%(&'+ /,') -,+ + '')(+-= %(,'+$.
A'0++ /% :' +:')'+ (/ con!inutul economic- '%-+ +%)%'+ -,+ -( % (,- -' -,+ + () -)+ :()&'%)-,+ ' -,+ + %)( ,+/- ' '%-+ +%)%'+ -,+ + %)( '),>% -; -,+ ,+('+ ,+))%'+.Gradul de lic1iditateare n vedere capacitatea "iecrui mi+loc economic de a parcure mai ncet sau mai rapidcalea normal a ciclului de eploatare pn la trans"ormarea n bani$A'0( (/,')+ '%''=,' #-'0+ '%''=-+$; -'0+ ',(-)+ ' -'0+ + ,+*(-,'=-,+ ' -''-,+.
1&A()-/- (4#9(/(.- + +:%-, /+ (,%-,++ ,((,'72 imobili/ri necorporale-( )+-+,'-+7 +('+' + %)'(',+ +('+' + +,+-,+ < +=0%-,+ +('+' (+%/+,',+- ,+=+,0+%, + (-)&+ ')+,-+ ('+ ,+/(,' + /,%/,'+-+ ')(,'- ' ')++(- :%)(
%+,'- -++2 imobili/ri corporale7 +,+)(,' '%-+ :'+ #%),(&''; ')--&'' +)'+; '%-+ + ,-)/%,; ('-+ '')--&'' + (,(; -/-,-+ ' ')--&'' + (,-,+; %),% ' ,+*-,+; -)'-+ ' /-)-&''; %''+,; -/-,-(,',%'; +'/-+)+ + /,%+&'+$2 imobili/ri financiare7 '(,' + /-,''/-,+ > (/,,' + -&'()' -( '(,' + 0-%-,+ +'+ + -+ %'+&'
'(,' '%''=-+ -+ -'0'&'' + /%,%:%'( #(/,,' + %'*-&'()' +'+ + -+ %'+&'$ -+ '(,' ',+-)&+ '%''=-+ #,+-)&+ +*-+ + /-,''/-&''; /,(((,'; *-,-)&''$.
2& A()- (+'/.$-#(,+)+$ -,+ (/,')72 stocuri i produse n curs de e3ecuie7 -+,'' /,'+ -+,'-+ %)(-'+ /,%(&'- ) (, + ++(&'+/,%(+ -)'-+ ' /,' ,:(,' ---+ %'++ + ')0+)-, -,--+)+ ' -+)-,' /,%0'=%,''2 creane7 '+)&'; +'%,' '0+,'
2 in0estiii financiare pe termen scurt 4titluri de plasament52 disponibiliti bneti7 --; %)(,' (,+)+ - )'; +.3& A()- *- +-='/.+(.+-
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C& S+''+( *- *.#+((O *.#+(-,+/,+=') % %'*-&'+ -(- - ),+/,')+,'' + +(,*+ ') +0+)'+)++ ,+(+ /,') - ,+'
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'asi0ele de regulari/are')(7 0+)'(,' ),+*',-+ ) -0-); (0+)&''.!+)'(,'+ ) -0-) ,+/,+=') -++ (+ )--+ )-')+- + -- '-)&((' -, -,+ + ,+:+, - ++,'&'( :')-)'-,(+,'%,.
P.()'/ ,+/,+=') sursele de "inan!are- '%-+%, +%)%'+ ' *,-( + +'*'''-+ - -+%,- '(/,')+ -/'-(,'+ /,%/,''; /,%0'='%-)++ ' -%,''+.
E3igibilitatease re"er la termenul lor de decontare, iar "inan!area poate "i proprie 5capitalul propriu 8"apt ce i con"er i dreptul asupra patrimoniului6 sau strin 8 cnd este asiurat de ter!e persoane$
D& S+''+( *- -/'(-/( +('+' /,'0') -%,'=,'+ ' /,%0'='%-)++> +('+' ( --,''+ +('+' ( '/%='++ ' -++.
C1eltuieli financiare< () +*-+ + -'0'-+- :')-)'-, ' (/,')7> /'+,+,' + ,+-)&+ +*-+ + /-,''/-&''> /'+,+,' ') 0)=-,+- '(,'%, + /--+)> ':+,+)&+ )+:-0%,-'+ + (,> %)='+ (,+)+ -:+,+)+ /,(((,'%, /,''+> %)(,' -%,-+ '+)&'%,> -+ +('+'.
C1eltuieli e3traordinare < () -++ +('+' -,+ )( () +*-+ + -'0'-+- )%,-; (,+) - ()'&''/-,'%)'-+.V-$('+(/-++)+-= +/,+'- )+- - /,%(&'+' %-+; - /,%(&'+' '0,-+ ' (0+)&''%, /+),( ')0+'&''/,''+.C%):%, I.A.S.B.; )-$('+(/-,+/,+=') ,++,+- +)+:'''%, +%)%'+ ) /+,'%-- ++,'&'(('; ( :%, +'),,' -( ,++,' -+ -'0+%, -( +,++,' -+ -%,''%,; -,+ + %),+'=+-= ) ,++,' -+ -/'-((' /,%/,'(;-++ + ++ ,+=(-+ ') %),'(&'' -+ -&'%)-,'%,.!+)'(,'+ () ,((,-+; /%,'0' )-(,'' %, )76enituri din e3ploatare() 0+)'(,' +*-+ + -'0'-+- (,+); )%,- - -'0'&'' ' (/,')7
> 0+)'(,' ') 0)=-,+- /,%(+%,; ,:(,'%,; (,,'%, ++(-+; ' +,0'''%, /,+-+> 0+)'(,' ') /,%(&'- %-> 0+)'(,' ') /,%(&'- '%''=-
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> 0+)'(,' ') (0+)&'' + +/%--,+> -+ 0+)'(,'.
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> 0+)'(,' ') %)(,' %&')(+> -+ 0+)'(,'.6enituri e3traordinare() -++ 0+)'(,' + )( () +*-+ + -'0'-+- )%,- - ()'&''.E'',( '),+ +('+' ' 0+)'(,' + ,+-'=+-= /,') +(-&'- %):%, ,+'-7
VENITURI CELTUIELI H REZULTAT
R+=(-( ,- :%,- /,%:'((' #0+)'(,' +('+'$ -( /'+,+,'' #0+)'(,' Q +('+'$.P%,'0' L+*'' %)-''&''; %'+( %)-''&'' %)'('+ ,+:+-,+- ) +/,+'+ )+- - ()(,'%, %'+ ''%'+ ')('0 %(; %*&''+ )-(,-+; =')++ ' -+ ()(,' ( /%+)&'- +%)%'; '/%)'''&'+ )+';'(,'+ + 0-%-,+ ' %'*-&''+ /-,'%)'-+; /,+( ' ','+ ' %':','+ ')+,0+)'+ ) (,- %/+,-&''%,/-,'%)'-+ +:+(-+; +('+'; 0+)'(,' ' ,+=(-( %&')( + -++-.
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CURS NR&3
METODAMETODA CONTABILIT"II
3&1& N#('$( =-$-+./- 8+()($* 4-#*. #$.9(/(5((
C- %,'+ ''/') '')&':'; %)-''-+-; -0) () %'+ /,%/,'( + +,+-,+ + %)'&'%)+-= %( )-,+ + ,+('+ ('- ' ')+,/,+-; -,+ %%- ' % -)(' metod speci"ic + (,( /+),( ,+-'=-,+-%'+((' (. P,') -+-- + %)(,+-= ' -' ')+ /%='&'- %)-''&'' ) '+( -':','' *+)+,-+ -'')&+%, +%)%'+; ,+-&''+ +' ( ''/')++ ),('+; '/%,-)&- ' -,')'+ /+ -,+ + -,+ ) '+(()%-+,''
%etoda este o cale raional de urmat pentru atingerea unui scop7 iar procedeul este numai omanier de a atinge un scop
F'+-,+ '')& :%%++ % ')*(, +% + +,+-,+; ) %/%)+)&- ,+'- + (/,') -' (+ /,%+++.%etoda contabilitiicuprinde un ansamblu de procedee a"late ntr'o strns corela!ie i intercondi!ionareca un tot unitar, n vederea stabilirii normelor i principiilor cu caracter special pe care se "undamentea-contabilitatea ca disciplin tiin!i"ic i cu a+utorul crora cercetea- starea i micarea elementelorpatrimoniului unit!ilor economice i sociale pentru a sesi-a leturile dintre ele, ca pe aceast ba- s calcule-ere-ultatele "inale, s anali-e-e i s controle-e activitatea des"urat de unit!ile respective$
3&2&P+#-*--/- 4-#*-( #$.9(/(5((:> /,%+++ %()+ ((,%, '')&+%,> /,%+++ /+':'+ +%+' %)-''&''> /,%+++ -+ +%+' %)-''&''; (''=-+ ' + -+ ''/')+ +%)%'+.
899;9 'rocedee comune tuturor tiinelor/
$bser0aia ++ :-=- ')'&'- - +,+,'' %'+((' + ('( - %,',+' '')&+. P,%++++%)%'+ + /% +/,'- 0-%,'; %)+)-+ ) %(+)+.
"aionamentul%) ) (+-- %*' - :+)%+)+%, ' /,%++%, +%)%'+ %+,0-+; /+),(- -()*+ - %)(='' 0-'+.
Compararea ++ -(,-,+- - %( -( -' (+ :+)%+)+ ' /,%++ +%)%'+ +/,'-+0-%,' ( %/( -'','' -+),'%, ' +%+','%, '),+ ++ ' +/,')+,'' + %)(=''.
Clasificarea ++ -&'()+- + /,&',+ '+-' - %'++%, ' :+)%+)+%, ) :()&'+ +-+),' ' +%+','.
*nali/a ++ /,%++( '')&':' + +,+-,+ -,+ + -=+-= /+ ('+,+- '+-' - :'+,('
+++) %/%)+).,inte/a ++ /,%++( '')&':' + +,+-,+ - :+)%+)+%, + + -=+-= /+ ,++,+- + -
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Contul< ++ /,%++( /,') -,+ + ,+:+ +'+)&- ' '-,+- :'+,(' +++) /-,'%)'-; -+:+ - %/+,-&''%, +%)%'%>:')-)'-,+ ') ),+/,')+,+.
'lanul de Conturi General 2T%-'-+- %)(,'%, -( S'+( + C%)(,'Balana de 0erificare< ++ /,%++( /,') -,+ + +),-'=+-= -++ ),+*',-+ ) %)(,' ' +
%),%+-= +-'-+- %,. A'*(, ,+/+-,+- ) %)-''-+ - (+' ),+*',,' - +++)+%,/-,'%)'-+. B--)&- + 0+,':'-,+ )+/')++ ' % :()&'+ + %),%; %)'(') /()+- + +*(,'),+ %) ' '-)&.
89989 'rocedee comune i altor discipline economice
Documentaia +,0++ - %)+)-,+- %/+,-&''%, +%)%'+ ' :')-)'-,+ ) %( ' %+)(/,%(+,'' %,; ) 0++,+- ),+*',,'' ) %)-''-+.
E0aluarea < ,+/,+=') (-)':'-,+- ) +/,+'+ 0-%,' - +'+)&+' ' ','' +++)+%,/-,'%)'-+ ) %/( ,+:+,'' %, ) %)-''-+. E0-(-,+- %) ) ,-):%,-,+- ()'&'%, )-(,-+) ()'&' %)+-,+ ( -(%,( /,+&(,'%,.
Calculaia < ++ /,%++( /,') -,+ + %++-= ' ,+/-,'=+-= +('+'+ /+ +')-&'';
-'0'&'; +&''; :-=+ + :-,'-&'+; +%)-,+- /,%(&'+'; /,+( ' -(( %((' + /,%(&'+ -/,%(+%, :-,'-+; (,,'%, ++(-+ ' +,0'''%, /,+-+; +,')) ( -'',+- ,+=(-+%, :')-+ #n0entarierea< -'*(, -'',+- '(-&'+' ,+-+ - /-,'%)'((' :'+,+' ()'&' ' (/,')+ %-+
+++)++ /-,'%)'-+; /,+( ' ()(,'+ +&')(+ ( %,'+ '( + ()'-+.
8989 'rincipii7 norme si con0enii contabile
3&3&1& P+($(8(( =-$-+./- ./- #$.9(/(5((:
/,')'/'( (+' ,+/,+=+),'/,')'/'( (+' ),+*',,'
/,')'/'( /-,'%)'((' )'.
P,')'/''+ -( %)0+)&''+ %)-'+ 7 ,+/,+=') +)()&(,' %)+/(-+ *+)+,-+ (''=-+ - '+ + ,+:+,')& /+),( %&')+,+-
'):%,-&'+' %)-'+; ,+:+,'%-,+ - '(-&'- /-,'%)'(('; '(-&'- :')-)'-, ' ,+=(-( %&')(. () ()%(+ ) '+,-(,- + /+'-'-+ ' ( +)(',+- + ,+*(' -( )%,+ %)-'+. R+-'=-,+- ()+' '-*')' :'++ ++ %)'&'%)- + ,+/+-,+- ( ()->,+')& - /,')'/''%, -(
%)0+)&''%, %)-'+. - :% +-%,- () + + )%,+ )('+ /,')'/'' %)-'+ *+)+,- -+/-+#G.A.A.P. > G+)+,- A+/+ A%()')* P,')'/+$.
P+($(8('/ *'9/-( +-8+--$5+(
/,+(/()+ ,+:+-,+- -( %)+)-,+- %)%'>+) - %,',(' +++) /-,'%)'- ( ++ %(-/++ ++)&'-+7 - %/%)+)&+' ' - +')-&'+' ()(,'%,; - /,%0+)'+)&+'; - :')-)&-,'' - -+%,-' ()(,'; /,+( ' ,-/%,(,'+ + /,%/,'+-+.
R+-'- + +'',( ++ ACTIVHPASIVI) -=( ) -,+ %'+( (+' ,+/,+=+),' %)'('+ /,%+++ +%)%'+; -'0'&'+ ')+,)+;
-,+ ,-):%, +:%,( +%)%' -( +('-- ),>() +:+ +%)%' -+0-; #0+)'$; ,+-&'- ++'',( - -+('-' /,')'/'( +0')+7 REZULTATE H VENITURI 6 CELTUIELI P+($(8('/ *'9/-( $+-=(+5+(
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/,+(/()+ ),+*',-,+- :'+,+' %/+,-&'()' +%)%'+ ) + /(&') %( %)(,'; ()( -,+ ++'+-= ' -( -,+ + ,+'+-=.
P+($(8('/ 8.+(4#$('/'( $(/,+(/()+ ),+*',-,+- ((,%, %/+,-&'()'%, +%)%'+ /,')+/-,-,+- ')+*,- - /-,'%)''%, +&')(+ + /-,+)+,'' ()(' ,-/%, +%)%'%>(,''7 :(,)'=%, ' '+);+'%, ' ,+'%,; (/,%, ' 0)=%, +.
P+($(8(( ' (/,-+0-(+=+ -)++ -:-+,''; /,%%0+=+ % 0'='()+
/+'' -(/,- /-,'%)'((' ( P+($(8('/ 8-+4.$-$-( 4-#*-/#+
+%++ + (,( ,+('+ ,) -++-' + - () ++,'&'( - -( -'*(, %+,+)&- ' %/-'''-+- '):%,-&'+' %)-'+.
P+($(8('/ #$($'(5((.()(.(( /%,)++ + - /,+'- :',- ' 0- %)')(- -'0'-+- ) 0''%,( /,+0'=''; )+:'')
-:+- + % ,+(+,+ +)'' - -'0'&''. ,+'%,( ' ) +*- (, %,'+ /%+)&'- ')0+'%,; () ')+,+-&' + -+ -/+
P+($(8('/ ($*-8-$*-$-(++,'&'((' #-( - -(%)%'+' ++,'&'(('$
/,+(/()+ +''-,+- ) '/ - +('+'%, ' 0+)'(,'%, /+ (,- -)*-,'' -+%,- ' -,++,'' %, - ,+=(-( ++,'&'((' - -,+ + ,+:+,.
++,'&'( :')-)'-, -' ++ -)( -+)-,'' #1 '-)(-,'+ > 31 ++,'+$. P+($(8('/ $-#48-$5+((
%''($-+*((. #48-$5+(/#+ $+- -/-4-$-/- *- .)-+-
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P+($(8('/ -)./'.+(( -8.+.- . -/-4-$-/#+ *- .() ( *- *.#+(( C#48#$-$-/- -/-4-$-/#+ *- .() .' *- *.#+(( +-9'(- -)./'.- -8.+.
P+($(8(( - (''=- -( 0')+ /+ /'-&&
P+($(8('/ 4-$($-+(( .8(./'/'( /%,)++ + - /,+'- %,'+ +0+)'+) -( ,-)=-&'+ ') 0'-&- ),+/,')+,'' ,+('+
/+,' +)&')+,+- -/-'-&'' + :')-)&-,+ - -/'-(('.
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CURS NR&!
MODELE DE BAZ" PRIVIND POZIIA FINANCIAR" I REZULTATUL CONTABILB#)*!+) C$!(*B#) 4#*-/ 8+()($* 8#((. %($.$(.+5 . %(+4-(
!&1& D-%($((. 9(/.$'/'( #$.9(/T+,+)( + '-)& 0')+ + - (0)( '-'+)+ '-)'-H #( %,'*')+- ) -'); bi cu dou ' lan
taler6, -' %( -+,+H; '%'=) -:+ % --)& ( %( -+,+. !-%,' + ,'+ +*- -( :-& ) :-& '+ +*-+-= ,+'/,%; ),>()( ') -+,+ -/-,+ 0-%-,+- -'0(('; '-, ) +- 0-%-,+- /-'0((' -(' ')-/'-(,' /,%/,'' ' -%,''.
D+ - /,'- +:')'&'+ - + )-, - -0+,''H; ) %,+-&'+ ( (,++ #,+(,++$ -+ + %)',+;
'-)&( - :%,- %'+( ()%, /,+%(/,' /+,-)+)+ - /+),( -+- -,+ )%++; ' /+),( + -,+ :%%++ - '),(+) + *+'()+ - /-,'%)'(('. S>- -*%)'' ' >- +-)- /+ -+- ')'+ % %*- =+,+ +()%')&+ ' >-( %)(,- -' (+ +%,'' ( /,'0',+ - %+( '-)&; %+-,+- '-)&'+, - /-,'%)'((' ':()&''+ '-)&(('.
C%):%, /,')'/'((' (+' ,+/,+=+),'; ,+(,++ ()'&'%, +%)%'+ + ,+:+ ) %)-''-+ ( ((-/+7
> %),+; -+,'-; - +')-&'+' ' (''&'' ()(,'%, /+),( -,+ + :%%++ )%&'()+- + ACTI!E> - %((' + %)',+ #,+/(,'%, +,&'%, -(/,- -+%,-$ /+),( -,+ + (''=+-= )%&'()+- +
PASI!E.P-'0++ ,+/,+=') ,+/(,'+ /,%/,'+-,'%, ),+/,')+,'' #-/'-(,' /,%/,''$ ' ,+/(,'+ +,&'%,
#-%,''$.A'0++; -%,''+ ' -/'-( /,%/,'( () /,+=+)-+ ) '-)&( %)-'.
B(/.$'/ -- '$ 8+#-*-' 8-(%( 4-#*-( #$.9(/(5((, .+- 8+-($5 =+'8., (-4.(.
ACTIV SUME PASIV SUME1& TOTAL ACTIVE IMOBILIZATE
7&00 1& TOTAL CAPITALURIPROPRII
!!&320
I4#9(/(5+( $-#+8#+./-> C% 325> A%,'=-,+ > 1?5
22?56.26?32?
C-/'- %'- #".25? -&'()'- 5.??? +' 0-%-,+)%')-$
36.25?
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> !-%-,+ )+ 22?I4#9(/(5+( #+8#+./-> C% 8".54?> A%,'=-,+ > 31.28?> !-%-,+ )+ 56.26?I4#9(/(5+( %($.$(.+-
R+=+,0+ +*-+ 5.45?R+=(-( ,+/%,- 2.62?R+=(-( ++,'&'((' 1.81?R+/-,'=-,+- /,%:'((' >1.81?2& PROVIZIOANE
PENTRU RISCURI ICELTUIELI
3&00
3& TOTAL DATORII ')-,+7
23&000
2& TOTAL ACTIVECIRCULANTE
17&0! > /,(((,' ' -%,'' /+ +,+) ()*
".2??
> S%(,'> C'+)&'> I)0+'&'' :')-)'-,+ /+ +,+)(,> D'/%)'''&'
".91?3.415?3."23
6 D-%,'' /+ +,+) (,7 > F(,)'=%,' > A+ -%,''
12&100".5??4.6??
3& CELTUIELI NREGISTRATE N AVANS
0 !& VENITURINREGISTRATE N
AVANS
!&72
TOTAL ACTIVE 1&! TOTAL PASIVE 1&!
ACTI! PASI!"1848 "1848
BILANUL CONTABIL 3B'-)&( %)-'7++ +/,'- 0-%,' #) '' +'$/%,'0' (+' ,+/,+=+),'; ++ %( /,&' -+ '-)&((' () +*-+.
URMEAZ" BILANUL CONTABIL FORMAT LIST"
ELEMENTE DE BILAN MII LEI
A&ACTIVE IMOBILIZATE TOTAL 7&00 I. I%''=,' )+%,/%,-+ #0-%-,+ )+$ II. I%''=,' %,/%,-+ #0-%-,+ )+$ III. I%''=,' :')-)'-,+
22?56.26?32?
B& ACTIVE CIRCULANTE TOTAL 17&0! I. S%(,' II. C'+)&' III. I)0. :'). +,+) (,
I!. D'/%)'''&' -)+'
".91?3.415
3."23C& CELTUIELI NREGISTRATE N AVANS 0D& DATORII CE TREBUIE PL"TITE PN" LA UN AN 12&100 I. F(,)'=%,' II. A+ -%,''
".5??4.6??
EHACTIVE CIRCULANTE NETE, DATORII CURENTENETE B C D I)-$(
61&70
FH TOTAL ACTIVE 6 DATORII CURENTE H E A I'9)H 77&220
2?
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ABC> D I>G& DATORII CE TREBUIE PL"TITE NTR6O PERIOAD"MAI MARE DE UN AN
&200
& PROVIZIOANE PENTRU RISCURI I CELTUIELI 3&00I& VENITURI NREGISTRATE N AVANS !&72& CAPITALURI PROPRII I REZERVE: !!&320 I. C-/'- %'- 36.25?
II. R+=+,0+ +*-+5.45?
III. R+=(-( ,+/%,- 2.62? I!. R+=(-( ++,'&'((' 1.81? !. R+/-,'=-,+- /,%:'((' > 1.81?
ACTI! < DATORII CAPITAL PROPRIUE(-'- + +'',( '-)'+,7A'0 < D-%,'' C-/'- /,%/,'(
A'0 #ABC$ < D-%,'' #DGI$ C-/'- /,%/,'( #$"1.848 < 2".528 44.32?
4432? 4432?
!&3& E/-4-$-/- #48#$-$- ./- 9(/.$'/'( #$.9(/
A()'/
R+*++),'+ ,+:+,'%-,+ - '-)& ) &-,- )%-, /,+0 *,(/-,+- -'0+%, (/ )-(,; +')-&'+ ''''-+ -:+7&$ active imobili-ateB$ active circulante%$ active de reulari-are i asimilate$
A& A()-/- (4#9(/(.- +''+-= ()(,'+ ' 0-%,'+ ()+' ),+/,')+,' ( % (,- + :%%')&)+()*- #-' -,+ + () -)$ ) -'0'-+- -++'- ' -,+ )( + %)( - /,'- (''=-,+. R+*++),'+%)-'+ %):%,+ ( D',+'0++ +(,%/+)+H +:')+ -'0++ '%''=-+ /,') -++ -'0+ +')-+ (''=,'' /+ %-= %)')(; ) %/( +:(,,'' -'0'&'%, +)'&''. S,((,-; -'0++ '%''=-+ ,- :%,- +7
I$ '%''=,' )+%,/%,-+II$ '%''=,' %,/%,-+III$ '%''=,' :')-)'-,+.
I9 #mobili/ri necorporale+)('+ ' -'0+ ')-)*''+ ,+/,+=') -++ 0-%,' +%)%'+ + ')0+',+-,+ )( ,- :%,- + ()(,' -+,'-+ %),++.
P%,'0' R+*++),'%, + -,%)'=-,+ - %)-''&''; '%''=,'+ )+%,/%,-+ () +:')'+ ,+/ -'0+'+)':'-'+ )+%)+-,+; :, (/%, -+,'- -,+ () +&')(+ /+),( :%%',+ ) /,%+( + /,%(&'+ -(
:(,)'=-,+ + ()(,' -( +,0'''; /+),( - :' )','-+ -%,- -( ) %/(,' -')',-'0+.) :()&'+ + (,-- + 0'-& (' - -'0((' )+%,/%,-; 0-%-,+- -%,'=,'%, ,+('+ -%- '+-'.D(,-- + (''=-,+ - ()(' -'0 )+%,/%,- ++ '(-' ) )( /%-+ +/' 2? + -)' + - -- ) ++/,+*' /+),( :%%',+.
I%''=-+ )+%,/%,-+ /+),( - :' ,+()%(+ ) '-)& ,+('+ )+/')+- ,'+,''+ + ,+()%-+,+ --'0+%,. P+),( -'0++ )+%,/%,-+ /,%0+)'+ #%&')(+$ ') ,+(,+ /,%/,'' > () /,%'+ + +=0%-,+ +)%%*'#%(,'+ -:+,+)+ -+('-$; /+ )* )+/')',+- +%, %( ,'+,'' *+)+,-+ () /,+0=(+ %)'&'' (/'+)-,++ ,+()%-+,+7 :+=-''-+- +)' ')+)&'- + :')-'=-,+ -''-+- #-/-'-+-$ + - :%%' -( + - 0')+ -'0()+%,/%,- +'+)&- ()+' /'+&+ +'+)&- ,+(,+%, +)'+; :')-)'-,+ ' - -%, ,+(,+ /+),( - :')-'=-+=0%-,+- ) %/( (''=,'' -( 0')+,'' -'0((' )+%,/%,-.
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A%,'=-,+- -+%,- + -'++ /,') /-)( + -%,'=-,+ ) :()&'+ + %)'&''+ %),++ + (''=-,+; ')%+)( '),,'' -+%,- ) ),+/,')+,+ ' /) - +/',-,+- (,-+' ('+ + 0'-&.
c6 ;mobili-ri corporalen curs(/,') -'0+ '%''=-+ -,+ )( -( :% +,')-+ #) (,$ /+),( +,&' -(/+),( )+0%'+ /,%/,'' +:+(-+ + ),+/,')+,'.
###9 #mobili/ri financiare#)('+ ' ')0+'&'' :')-)'-,+ /+ +,+) ()*$ +)':' 0-%,'+ :')-)'-,+')0+'+ /+ +,+) ()* + ,+ ),+/,')+,+; ( :%, + '(,' ' ,+-)&+ :')-)'-,+ ) %/( %&')+,'' +0+)'(,' :')-)'-,+ ( :%,- '0'+)+%, -( %)='%,; /,') ,++,+- 0-%,'' -/'-'=-+ -( /,') ,+-'=-,+- +
+)+:''' ') %+,'-'=-,+- -+%,-.D'0'+)++; %)='+; ',''+ ' ,++0+)&++ ---+ ()+' '%''=,' :')-)'-,+ () %)'+,-+ 0+)'(,';,+/,+=+)) /+,:%,-)&- ')0+'&'+'. I%''=,'+ :')-)'-,+ (/,')7
-$ '(,' + /-,''/-,+ ' ')+,++ + /-,''/-,+$ -+ '(,' + /-,''/-,+$ ,+-)&+ '%''=-+.-$ :itlurile de participare i interesele de participare,+/,+=') ,+/(,'+ ( :%, + -&'()' -( -+
'(,' + 0-%-,+ ) -/'-( -%, ),+/,')+,'; - ,%, +&')+,+ (,-' ++ (' -++'-. D+ -++)+-; -'*(,),+/,')+,'' +&')%-,+ ++,'-,+- %),%(('; ,+/+'0 - ()+' '):(+)&+ +)':'-'0+ ) *+'()+- ),+/,')+,''+'&%-,+ + '(,' -( () +&')(+ ') -+ %'0+ ,-+*'+.
$<e titluri imobili-ate,+/,+=') -++ '(,' + 0-%-,+ /+ -,+ ),+/,')+,+- + +&')+ ' )( -,+/%'''-+- )'' ')+)&'- + ,+0).
$ %rean!ele imobili-ate%)-( ') ,+-)&++ +*-+ + /-,''/-&''; /,(((,' -%,-+ /+ +,+) ()* '-+ ,+-)&+ '%''=-+. C,+-)&++ +*-+ + /-,''/-&'' () -++ ,+-)&+ -+ ),+/,')+,'' -,+ /,%0') ) %+)(-%,,'' + /,(((,' ),+/,')+,'%, - -,+ +&')+ '(,' + /-,''/-,+. /,(((,'+ -%,-+ /+ +,+) ()*,+/,+=') (++ -%,-+ /+ -= + %),-+ +,&'%, /+),( -,+ /+,+/+ %)='. C-+*%,'- -+ ,+-)&+'%''=-+H (/,')+ *-,-)&'' ' -(&'()' +/(+ + ),+/,')+,+ - +,&' /+),( - -'*(,- ++(&'- ()%, %'*-&''.
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CURS NR&7BILANUL CONTABIL#$($'.+->6 ACTIVE CIRCULANTE
B& A()- (+'/.$- #)('+ ' -'0+ (,+)+$
+''+-= +++)++ -,+ + (''=+-= /+ % /+,'%- (, + -'0'-+- ),+/,')+,'' '; ) *+)+,-; /-,''/ -() ')*(, ',(' +%)%'; %':')(>' ) /+,-)+)& :%,-.
P%,'0' S-)-,+%, I)+,)-&'%)-+ + C%)-''-+; -'0++ (,+)+ () /,+=+)-+ - % ,+(, -,+7+ -+-/ :'+ ,+-'=- -( ++ +&')( /+),( 0)=-,+ -( %)( ) (,( )%,- - '((' +
+/%--,+ - ),+/,')+,'' -(++ +&')(; ) /,')'/-; ) %/( %+,'-'=,'' /+ +,+) (, ' -+-/ - :' ,+-'=- ) +,+) + 12
()' + - -- '-)&((' -(,+/,+=') )(+,-, -( +'0-+)+ + )(+,-, - ,%, (''=-,+ )( ++ ,+,'&'%)-.
C'( + +/%--,+ - ()+' ),+/,')+,' ,+/,+=') /+,'%-- + '/ '),+ -'='&'%)-,+- -+,''%, /,'+
-,+ '), ),>() /,%+ ' :')-'=-,+- - ) )(+,-, -( ( :%,- ()(' '),(+) (%, %)0+,'' ) )(+,-,.) ,((,- -'0+%, ',(-)+ + (/,')7I. S%(,'II. C,+-)&+III. I)0+'&'' :')-)'-,+ /+ +,+) (,I!. C-- ' %)(,' - )'.
I&,tocurile+)':' -++ ()(,' +&')(+ + ),+/,')+,' /+),( - :' 0)(+ ) -++-' -,+ ) -,+ -( :%(/,-+ -( (/ /,+(,-,+- %, ) /,%+( + /,%(&'+; %,' /,+ - :' %)(-+ - /,'- %, (''=-,+.
R+*++),'+ ') S-)-,( I)+,)-&'%)- + C%)-''-+ I.A.S. 2 /,+=') %(,'+ - :'') -'0+7-$ +&')(+ /+),( - :' 0)(+ /+ /-,(,( +:(,,'' )%,-+ - -'0'&''$ ) (, + /,%(&'+ ) 0++,+- ()+' 0)=,' ) %)'&''+ /,+=+)-+ - -$ -($ ( :%, + -+,'' /,'+; -+,'-+ ' -+ %)(-'+ + (,+-= - :' :%%'+ ) /,%+( +
/,%(&'+ -( /+),( /,+-,+- + +,0'''.) -+*%,'- %(,'%, + (/,')7 -+,'' /,'+ ' -+,'-+ %)(-'+ /,%(&'- ) (, + ++(&'+
/,%(+ :')'+ ' ,:(,' -0-)(,' /+),( (/,,' + %(,'.M-+,'' /,'+ ' -+,'-+ %)(-'+ ')(7 -+,''+ /,'+; -+,'-++ %)(-'+; -+,'-++ +
)-(,- %'++%, + ')0+)-,; %(,' -:-+ - +,&'; ---++.Materiile prime() :%%'+ ) /,%+( + /,%(&'+ /+),( %&')+,+- /,%(+%, ' -,+ + /% ,+*'
')+*,- -( /-,&'-; ) :%,- ')'&'- -( ,-):%,-; ) /,%(( :')'.Materialele consumabile() + )-(,- -+,'-+%, -(''-,+; -+,'-+ /+),( ---; /'++ + ';
+')&+ ' -+,'-+ + /-)-; :(,-+ ' -+ -+,'-+ %)(-'+; -,+ /-,''/ ) /,%+( + :-,'-&'+ #-(-($ :, - + ,+*' ) :%,- ')'&'-; + ,+*( ) /,%(( :')'.
Materialele de natura obiectelor de inventar,+/,+=') ()(,' ( % 0-%-,+ -' ' + ''- /,+0=(+ +*+ /+),( - :' %)'+,-+ '%-+ :'+; ')':+,+) + (,-- %, + +,0''(; -( ( % (,- -' ' + () -);')':+,+) + 0-%-,+- %,; ' ()(,'+ -''-+ -+%,- #+'/-+)( + (,(; + /,%+&'+; -/-,-+ + (,' %),%; -,'&+ :%%'+ - %&')+,+- /,%(+%, :')'+ (+; '/%=''0+ ' 0+,':'-%-,+ +.$.
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P,%(++ :')'+ ' ,:(,'+ () ()(,' -,+ ,- :%,- + +':-,'-+; /,%(+ :')'+; /,%(+ ,+='(-+;-)'-+ ' ,:(,'.
- #% ),+/,')+,+
-,+ -,+ ()- -( -' (+ :''-+$ ' :''-++ +' #),+/,')+,' %),%-+ + %'+-+->-$.%rean!e din interese de participare,+/,+=') ,+-)&++ /,%0+)'+ ') ,+-&''+ + +%)-,+ -+
),+/,')+,'' ( ),+/,')+,'+ -%'-+ #-(/,- ,%,- + ++,' % '):(+)& +)':'-'0$.<e crean!e() ,+/,+=+)-+ + ,+-)&++ *+)+,-+ + ,+-&''+ + +%)-,+ -+ ),+/,')+,'' (
/+,%)-(; (*+( -(('; -+ %,*-)'+ /('+; -'*(,,'+ %'-+; /,%+&'- %'-; +'%,' '0+,' +.%rean!e privind capitalul subscris i nevrsat+''+-= ,+-)&++ /,%0+)'+ ') ,+-&''+ ),+/,')+,'' (
-&'%)-,'' ' - (,-,+ - (,'+,'' + -/'- %'- ' )++/(+.
III9 #n0estiii financiare/+ +,+) (, #)('+ ' '(,' + /--+) -( 0-%,' + ,+=%,+,'+$ +)':'0-%,'+ :')-)'-,+ ')0+'+ + ),+/,')+,+ ) %/( %&')+,'' ()(' '* /+ +,+) (,. ) -+- ,((, +(/,')7 ')0+'&'' :')-)'-,+ /+ +,+) (, - %'+&' ') -,( *,(/(('; -&'()'; -+ ')0+'&'' :')-)'-,+ /++,+) (,.
;nvesti!ii "inanciare pe termen scurt la societ!i n cadrul rupului,+/,+=') () -'0 +&')( + %),+/,')+,+ /+),( -((-,+- -0(&'+' -+ /+ () +,+) + /) - 12 ()'.
<e investi!ii "inanciare+)':' -&'()'+ ' %'*-&'()'+ %-+ ' )+%-+ -'='&'%)-+ +),+/,')+,+ ) 0++,+- %&')+,'' + 0+)'(,' :')-)'-,+ /+ +,+) (,; ,+/+'0 %'*-&'()' +'+ ' ,(/,-+.
IV9 Casa i conturi la bnci+''+-= 0-%,'+ +'+)+ ( :%, + -)' ':+,+)&'-+ ) +' ' ) +0'=+.A+- ,((, (/,')+7 %)(,' - )'; --; -,+''0+; -0-)(,' + ,+=%,+,'+.
%onturi la bnci() ,+/,+=+)-+ + +(,' + )--; '/%)'''&' ) +' ' ) +0'=+ ' (+ ) (, ++%)-,+. A++- /% :' :%%'+ ) % (,+) -( - +,+).
%asa+)':' '%-++ )+' -:-+ ) -'+,'- ),+/,')+,'' ) +' ' ) +0'=+; /,+( ' ( :%,--%, 0-%,' #'++ ' '++ + %,'+; ',+ :'-+ ' /%-+; '++ + ,--+) ' %').
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&creditivele,+/,+=') (+ +/(+ + % ),+/,')+,+ - -) ) %/( -','' ()%, %'*-&'' :-& +-)('&' :(,)'=%,' ) %+)( ,+-'=,'' %)'&''%, -:+,+)+ -,+''0+%,.
&vansurile de tre-orerie+''+-= (++ 0',-+ - )' -( (+ ) )(+,-,; /(+ - '/%='&'-/+,%)-((' -( - +,&'%,; /+,%-)+ :'='+ -( (,''+; ) 0++,+- +:+(,'' ()%, /&' ) )(++ ),+/,')+,''.
C& A()- *- +-='/.+(.+-
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CURS
BILANUL CONTABIL #$($'.+- PASIVUL BILANTIER
C.8(./'/ 8+#8+('> (/,')+ (,++ + :')-)&-,+ +'+)+ - '/%='&'- ()'&''. /,+() ( -%,''+ /+ +,+) ()*
:%,+-= -/'-(,'+ /+,-)+)+. S,((,-; -/'-( /,%/,'( %) ')7 -/'- %'-; /,'+ +*-+ +-/'-; ,+=+,0+ ') ,++0-(-,+; ,+=+,0+; ,+=(-( ,+/%,-; ,+=(-( ++,'&'(('. R+/,+=') ')+,+(,+='(- - -&'%)-,'%, ) -'0++ ()+' +)'&' (/ +(+,+- ((,%, -%,''%, -+.
-$Capitalul social++ %)'(' + -/%,( ) -)' ' ) )-(, - -%'-&'%,. E + ':+,+)&'-= )-/'-( (,' )+0,- ' -/'-( (,' 0,-.
> %apitalul subscris nevrsat,+/,+=') -/'-( /+ -,+ -&'%)-,'' >-( %'*- > /() -'/%='&'- ),+/,')+,''.
> %apitalul subscris vrsat,+/,+=') -+- /-,+ ') -/'-( (,' -,+ - :% +/( -'/%='&'- ),+/,')+,''.
C-/'-( %'- + %)'('+ - 0-%-,+- )%')- - -&'()'%, (,'+ - ):'')&-,+- %'+&'' '-,+ + %':' /+ /+,'%-- +:(,,'' -'0'&''; /,') -%,,' -( '')(,' + -/'- ' + ''+-=) %+)( +:'')&,'' ),+/,')+,''.
b6*ciuni proprii> ,+/,+=') -&'()'+ /,%/,'' ,(/,-+ +/%,-, ) 0++,+- ','(',''/+,%)-((' ),+/,')+,'' -( +,&'%,; ,+*(-,'=,'' (,((' (,'+, -( ,+(+,+- -/'-((' %'-.
$'rime de capital ,+/,+=') (,+ /,%0+)'+ ') %/+,-&'' + ,++,+ - -/'-((' /,') )%'+''()' + -&'()'; :(='()+ -( -/%, ) )-(,; - ':+,+)& ),+ /,+&( + +''()+ - )%'%, -&'()' #-'-,+$ ' 0-%-,+- )%')- - -&'()'%, #-' '$. N%'+ -&'()' +'+ ,+('+ -' -++-' 0-%-,+)%')-; /+),( - -'*(,- -++-' ,+/(,' -&'%)-,'%,.
$"e/er0e din ree0aluare ,+/,+=') ':+,+)&++ + 0-%-,+ ,+=(-+ - (,-,+ - %/+,-&'()'' +,++0-(-,+ - -'0+%, '%''=-+ - ':+,+)& ),+ 0-%-,+- #-' -,+$ %&')( ' 0-%-,+- ),+*',- )
%)-''-+ #-' '$. A++ ,+=+,0+ /% :' :%%'+ - ,++,+- -/'-((' %'- -( -+ +')-&''-''+ /%,'0' )%,+%, ) 0'*%-,+.
+$"e/er0e() (,+ %)'('+ -)(- ') /,%:'( ),+/,')+,''; /%,'0' ,+*++),'%, )0'*%-,+; + -(( %'+&'%, %+,'-+ '; ,+/+'0 %,,'%, A(),'' G+)+,-+ - A&'%)-,'%, -(A%'-&'%,. L- ,)( %, ,+=+,0++ () ':+,+)&'-+ )7 ,+=+,0+ +*-+; ,+=+,0+ -(-,+; ,+=+,0+ /+),(-&'()' /,%/,'' ' -+ ,+=+,0+.
R+=+,0++ legale+ -'+ ') /,%:'( ,( -( /,'++ + -/'- ' -( +')-&'- + - /,%+--/'-(.
R+=+,0++ statutare+ -(+-= -)(- ') /,%:'( )+ - ),+/,')+,'' /%,'0' /,+0++,'%, ')-(( -++'-.
R+=+,0+ /+),( aciuni proprii+ %)'('+ ) -=( ) -,+ % %'+-+ /+ -&'()' '>-
,(/,- /,%/,''+ -&'()' ( %/( +)&')+,'' )'0+((' -/'-((' /,%/,'( - -++'-.:$*lte re/er0e)+/,+0=(+ + +*+ -( -(; /% :' %)'('+ ') /,%:'( )+ /%,'0' %,,''
A(),'' G+)+,-+ - A&'%)-,'%,.*$"e/ultatul reportat,+/,+=') :'+ ,+=(-( :')-)'-, :'+ % /-,+ ') -+- - ,+' ,+/-,'=-,+ -
:% -)- + A()-,+- G+)+,- - A&'%)-,'%,. R+=(-( ,+/%,- /%-+ :' /%=''0; ) -=(+)+:'''%, )+,+/-,'=-+; -( )+*-'0; -' /'+,+,' %)--+ - )'+,+- ++,'&''%, -)+,'%-,+;)+-%/+,'+ ) ') /() + 0++,+ :')-)'-,.
$"e/ultatul e3erciiului++ +*- ',+ + 0+)'(,'+ ' +('+'+ ),+/,')+,''; ' /%-+ :'/%=''0; '(-&'+ ) -,+ ,+/,+=') > /,%:' > -' % (, /,%/,'+ + :')-)&-,+ /) ) %+)( ,+/-,'=,''
2"
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(' /+ +')-&''+ +*-+ -( -(-,+; -( /%-+ :' )+*-'0; -= ) -,+ ++ % /'+,+,+ + ,+('+ -%/+,'.) '-)&; ,+=(-( )+*-'0 > /'+,+,+- > ++ /,+=+)- ( +)( ')( ' '%,+-= -/'-( /,%/,'(.
Datoriile #)('+ ' -/'- ,')$> +''+-= (,++ + :')-)&-,+ ++,) :(,)'=-+ + +,&' #)'; ')'(&'' :')-)'-,+; :(,)'=%,'
+.$ /+),( -,+ ),+/,')+,+- ,+('+ -%,+ () +'0-+) 0-%,' -( % /,+-&'+. R+/,+=') %%'*-&'+ -(- - +)'&'' + +(,*+ ') +0+)'+)+ ,+(+ ' /,') +%)-,+- ,+'- + -+-/ ,+=(+ % '+',+ + ,+(,+ -,+ )%,/%,+-= +)+:''' +%)%'+.
) %)%,-)& ( S-)-,++ I)+,)-&'%)-+ + C%)-''-+; -%,''+ () -':'-+ ) -%,''(,+)+ ' -%,'' /+ +,+) ()*. A:+; -%,'- (,+) ++ % %'*-&'+ -,+7
> + -+-/ :'+ -'- ) (,( )%,- - '((' + +/%--,+ - ),+/,')+,''> ++ +'*''; ) +,+) + 12 ()' + - -- '-)&(('.T%-+ ++-+ -%,'' ,+('+ )-,-+ - -%,'' /+ +,+) ()*.D-%,''+ - (, + :')-)&-,+ () /,+=+)+ ') %+)( )-+,'' %'*-&''%, :-& + +,&' ' /)
) %+)( ,-(,,'' #++ -=( ,+'+%,$ ' ,+/+'0 /&'' %, #-%,''+ *+)+,-+ + ,+-&''+ ++%)-,+$.
) ,((,- -%,''%, + ')(7 /,(((,' ' -%,'' -''-+; -%,'' %+,'-+; -%,'' )-,( *,(/(('; -%,'' ') ')+,++ + /-,''/-,+; -+ -%,''.
=mprumuturi i datorii asimilate ,+/,+=') -%,''+ :')-)'-,+ -+ ),+/,')+,'' /,'0')7/,(((,' ') +''()+- + %'*-&'()'; ,+'+ -)-,+ /+ +,+) ()* ' +'( %),-+ ( )'+ '-+ ')'(&'' :')-)'-,+.=mprumuturi din emisiunea de oblia!iuni+)':' (,+ :')-)'-,+ /+ +,+) ()* /,%0+)'+ ')0)=-,+- + '(,' + ,+' )+*%'-'+ ,+ /('; + ,+*(; /,') ')+,+'( ()%, ')'(&'' :')-)'-,+.T'(,'+ + ,+' )('+ %'*-&'()' () ,-(,-'+ - +,+) ' /(,%-,+ + %)='.%redite primite de la banci alte institu!ii')( -%,''+ /+ +,+) ()* ' +'( ' ,+/+'0;,+'++ /+ +,+) (, #+ ,+=%,+,'+$. A++ ,+'+ () /(,%-,+ + %)=' ' *-,-)-+ ( -'0++),+/,')+,'.*atorii comerciale+)':' %'*-&'' (,+)+ -+ ),+/,')+,'' /,%0+)'+ ) -,( ,+-&''%, ++%)-,+ ( +,&'' /+),( -'='&'%),' + ()(,'; ++(,' + (,,' ' /,+,' + +,0'''. ) ,((,- %,
+ (/,') :(,)'=%,' ' +:++ + /'.>urni-ori,+/,+=') %'*-&''+ +'0-+)+ 0-%,'' ()(,'%, -+,'-+; (,,'%, ' +,0'''%,
/,''+ + - +,&'.E"ectele de pltit,+/,+=') '(,'+ + 0-%-,+ -,+ -+ %'*-&'- + /- ) -,( ,+-&''%, +
+%)-,+ ( +,&''.*atorii n cadrul rupului ,+/,+=') %'*-&''+ -%,-+ %'+&'%, ') -,( *,(/((' )
,+-&''+ + +%)-,+ -+ %'+&'' - ( :''-++.*atorii din interese de participare; ,+/,+=') %'*-&''+ /,%0+)'+ ') ,+-&''+ + +%)-,+ -+
),+/,')+,'' ( %'+&'+ -%'-+.<e datorii +''+-= %'*-&''+ --,'-+; %'-+; :'-+ -+ ),+/,')+,'' :-& + /+,%)-(
-)*-- #--,''+ ' -+ ,+/(,' -''-+$; :-& + (*+( -'*(,,'%, %'-+ #%),'(&''+ - -'*(,,'
%'-+; -- + )-+; -(%, + %-$; :-& + (*+( -((' #'/%='+ ' -+$; :-& + -%'-&'#-/'- + ,-(,-; '0'+)+ + /-$; :-& + ,+'%,' '0+,'.
'ro0i/ioanele ,+/,+=') (,+ + :')-)&-,+ -+ ),+/,')+,'' ' -,+ + %)'('+ - )'+,+-++,'&'((' /+ +-- +('+'%,. P%,'0' R+*++),'%, %)-'+ %):%,+ ( ',+'0++ +(,%/+)+;/,%0'='%-)++ () +')-+ -%/+,+ -%,''+ - ,%, )-(, ++ -, +:')' ' -,+ - -- '-)&(('++ /,%-' +'+; -( ++ +, 0%, +'-; -, -,+ () ')+,+ ) ++- + /,'0++ 0-%-,+- -(-- - -,+ 0%, -/,+-. P,%0'='%-)++ )( /% :' (''=-+ /+),( -(-,+- 0-%,'%, -'0+%,.S-)-,+%, I)+,)-&'%)-+ + C%)-''-+ #I.A.S. 3"$; /,%0'='%)( ++ +:')' - :'') () % -%,'+ (+'*'''-+ -( 0-%-,+ ')+,.
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R+()%-+,+- /,%0'='%)((' 0- :' )(-' ) %+)( ) -,+7> % ),+/,')+,+ -,+ % %'*-&'+ (,+) #+*- -( '/''$ *+)+,- + () +0+)'+) -)+,'%,> ++ /,%-' - % '+',+ + ,+(,+ -,+ -:++=+ +)+:'''+ +%)%'+; :'+ )++-, /+),( -
%)%,- %'*-&'- ,+/+'0> /%-+ :' ,+-'=- % () +'-,+ - 0-%,'' %'*-&'+'.T,+('+ ,+&')( +' % +%+',+ ),+ /,%0'='%-)++ /+),( ,'(,' #-%,''$ ' ++-+ -%,''
-+ ),+/,')+,'' -%,' :-%,((' + ')+,'(')+ ) ++- + /,'0++ ,'+- -( -+)&-. A++)+-/,%0'='%-)+ + %)'('+ /+),(7 ''*''; *-,-)&'' -%,-+ '+)&'%,; ,+,((,-,+ +.
'asi0e de regulari/are i asimilate,+/,+=') 0-%,' + %,++-= /,') -()-,+ -( +,+;0-%-,+- +%,-+ ,((,' '-)&'+,+; %&'))(>+ 0-%-,+- ,+- - /-'0+%,. A++- %)-( ')7(0+)&'' /+),( ')0+'&'' ' 0+)'(,' ),+*',-+ ) -0-).
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CURS NR
&1&M#*(%(5+(/- 9(/.$(-+-
T,-)=-&''+ ' +0+)'+)++ -,+ -( % ) -'0'-+- ()+' ),+/,')+,' *+)+,+-= %':',' ) 0%(( ',((,- +++)+%, + -'0; -/'- /,%/,'( ' -%,''; :'+ ( :%, + ,++,+; :'+ + '')(-,+; -,)%+-()- + /,+-= +(-&'- #+*-'-+-$ '-)&'+,7
*C(#6 & C*'#(*) '"$'"# = D*($"##
T'/(,'+ + %':',' () + :%,-7-$ %':',' )(-' ) -'0$ %':',' )(-' ) -/'-( /,%/,'($ %':',' )(-' ) -%,''$ %':',' ) +)( ,++,'' ) -'0 ' ) -/'-( /,%/,'(
+$ %':',' ) +)( ,++,'' ) -'0 ' ) -%,'':$ %':',' ) +)( '')(,''; ) -'0 ' ) -/'-( /,%/,'(
*$ %':',' ) +)( '')(,'' ) -'0 ' ) -%,''$ %':',' ) +)( ,++,'' ) -/'-( /,%/,'( ' ) +)( +,'' ) -%,'''$ %':',' ) +)( '')(,'' ) -/'-( /,%/,'( ' ) +)( ,++,'' ) -%,''.D- -0+ ) 0++,+ *,(/-,+- +++)+%, '-)&'+,+ /%,'0' +')-&'+' ' /,%0+)'+)&+' %,; ,+/+'0 -'0' /-'0; +(-&'- '-)&'+, ++ + :%,-7
'-, '/(,'+ + %':',' + /,+=') ( :%,- +7
1. %':',' )(-' ) -'02. %':',' )(-' ) /-'03. %':',' ) +)( ,++,'' ) -'0 ' ) /-'04. %':',' ) +)( '')(,'' ) -'0 ' ) /-'0.
P,+=+) -++ %':',' /+ -=- - /-,( %/+,-&'' /+) + - () '-)& ')'&'- + :%,- --)&'+,7B(/.$ ($((./
> RON >A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'C%)(,' - )'C--
32.???14.??? 6.??? 8.???15.??? 5.???
C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'C,+'%,'
5?.???1?.???12.??? 5.??? 3.???
T#./ .() 0&000 T#./ 8.() 0&000
$peraiunea ;> S+ )-+-= /,') %)( - -) ,+-)&++ + - '+)&' ) ( 4.??? +'.
3?
ACTIV = PASIV
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A+- %/+,-&'+ *+)+,+-= %':',' ) '/%)''( + - -) ) +)( ,++,'' ( (- +4.??? +' ' - +++)( '+)&' ) +)( '')(,'' ( (- + 4.??? +'. M%':','+ () )(-' ) -'0#+ ,((,$ /-'0( ,)+ )+'-7
D- )% %':'-,+- ( H. E(-&'- + /%-+ ,'+7
8?.??? 4.??? > 4.??? 8?.??? +' conturi la bnci clien!i
8?.??? +' 8?.??? +'
B'-)&( )%' (/ -+- %/+,-&'+ ++7> RON>
A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&' #8?.??? < 4.???$C%)(,' - )' #15.??? 4.???$C--
32.???14.??? 6.??? 4.???19.??? 5.???
C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'C,+'%,'
5?.???1?.???12.??? 5.??? 3.???
T#./ .() 0&000 T#./ 8.() 0&000
$peraiunea > P+ -=- %,,'' A(),'' G+)+,-+ - A&'%)-,'%, % /-,+ ') ,+=+,0++ +'+)+ ) (-+ 6.??? +'; + :%%+ /+),( -%,-,+- -/'-((' %'-. O/+,-&'- ++,') ,++,+- -/'-((' %'-( (+ + 6.??? +' ' '%,-,+- ,+=+,0+%, ( -++-' (. M%':','+ + /,%( ) ')+,'%,(
/-'0(('; -'0( ,)+ )+'-. E(-&'- '-)&'+, ++ + :%,-7
8?.??? +' 8?.??? +' 6.??? +' > 6.??? +' capital social re-erve
8?.??? +' 8?.??? +'
B'-)&( )%' (/ %/+,-&'- 2 ++7> RON >
A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'C%)(,' - )'C--
32.???14.??? 6.??? 8.???15.??? 5.???
C-/'- %'- #5?.???6.???$R+=+,0+ #1?.??? < 6.???$C,+'+ -)-,+ /+ +,+)()*F(,)'=%,'C,+'%,'
56.??? 4.???12.??? 5.??? 3.???
T#./ .() 0&000 T#./ 8.() 0&000
31
A + x - x = P
A = P + x - x
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$peraiunea 8> S+ -'='&'%)+-= -+,'' /,'+ + - :(,)'=%,' ( /-- (+,'%-, ) ( + 3.??? +'.O/+,-&'- ++,') % ,++,+ - %((' + -+,'' /,'+ ( ( + 3.??? +' ' %)%'+); % ,++,+ --%,'+' :-& + :(,)'=%,' ( -++-' (. E(-&'- '-)&'+, ++ + :%,-7
8?.??? 3.??? 8?.??? 3.??? materii prime "urni-ori
83.??? 83.???
D(/ -+- %/+,-&'+ '-)&( )%' ++7> RON >
A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+ #14.??? 3.???$P,%(+ :')'+C'+)&'C%)(,' - )'C--
32.???1".??? 6.??? 8.???15.??? 5.???
C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,' #5.??? 3.???$C,+'%,'
5?.???1?.???12.??? 8.??? 3.???
T#./ .() 3&000 T#./ 8.() 3&000
$peraiunea > > D') '/%)''( - -) + -' () ,+'%, ) ( + 1.??? +'. O/+,-&'- ++,')'%,-,+- '/%)''((' + - -) - ()'&'' ( (- + 1.??? +' ' '(-); +,+- -%,''%, :-&+ ,+'%,' ( -++-' (. E(-&'- '-)&'+, ++ + :%,-7
8?.??? > 1.??? 8?.??? > 1.???
conturi la bnci creditori "9.??? "9.???
B'-)&( )%' (/ -+- %/+,-&'+ ++7> RON >
A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'
C%)(,' - )' #15.???>1.???$C--
32.???14.??? 6.??? 8.???
14.???5.???
C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'
C,+'%,' #3.???
-
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) -++ %)'&''; +++)( %':'- -( (- +++)+%, %':'-+ ') -'0 ,+('+ :'++*- ( +++)( %':'- -( ( (- +++)+%, %':'-+ ) /-'0; %-+ -( - -= +(-&'- (+',+/,+=+),'.
&2& DISTINCIA CURENTJTERMEN LUNG N SITUAIILE FINANCIARE
F'+-,+ ),+/,')+,+ ,+('+ ++,')+; /+ -=- )-(,'' -'0'&'' -+; - /,+=')+ -( )(;- ' -':',' +/-,-+ ) '-)&; -'0++ (,+)+ ' '%''=-+ ' -%,''+ (,+)+ ' /+ +,+) ()*.A()' ) ),+/,')+,+- %,+ )( :- -+- -':'-,+; -'0++ ' -%,''+ ,+('+/,+=+)-+ /+ -,* ) %,')+- '''&'' %,.
I)':+,+) + +%- + /,+=+)-,+ -%/-; ),+/,')+,+- ,+('+ /,+=')+ 0-%-,+- + +-+-/ - :' ,+(/+,- -( -'- (/ -' ( + 12 ()'; /+),( :'+-,+ +++) + -'0 ' -%,'+-,+ %') (+ + + -+-/ - :' ,+(/+,-+ -( -'-+ - )-')+; ' (/ 12 ()' + - --'-)&(('.
A()' ) ),+/,')+,+- :(,)'=+-= ()(,' -( +,0''' )-,( ()(' '( + +/%--,+ -,'+)':'-'; -':'-,+- +/-,- - -'0+%, (,+)+ ' '%''=-+ ' - -%,''%, (,+)+ ' /+ +,+)()* ) '-)& %:+, '):%,-&'' ('+; '')*)(>+ ),+ -'0++ )++ -,+ () ) % %)')(( ,(-+
- ' -/'- ',(-) ' -++- (''=-+ ) -'0'-+- /+ +,+) ()* - ),+/,')+,''. D+ -++)+-;-+ :-/ +0'+)&'-= -'0++ + + -+-/ - :' ,+-'=-+ ) -,( '((' (,+) + +/%--,+; '-%,''+ +'*''+ ) (,( -++'-' /+,'%-+.
I):%,-&''+ +/,+ -+)&- -'0+%, ' -%,''%, () ('+ /+),( +0-(-,+- '''&'' '%0-''&'' ),+/,')+,''. R+*++),'+ %)-'+ %):%,+ ( ',+'0++ +(,%/+)+, %''/,+=+)-,+- -+)&+' - - -'0+%, ' - -%,''%, :')-)'-,+. A'0++ :')-)'-,+ (/,'),+-)&++ %+,'-+ ' + - )-(,; '-, -%,''+ :')-)'-,+ ')( -%,''+ %+,'-+ ' + -)-(,.
I):%,-&''+ /,'0') -- -)''/- /+),( ,+(/+,-,+- ' ')*+,+- -'0+%, ' -%,''%,)+%)+-,+ ( () %(,'+ ' /,%0'='%-)++ () ' ++ ('+ ')':+,+) - -'0++ ' -%,''+() -( )( -':'-+ - :'') (,+)+ ' '%''=-+ /+ +,+) ()*. D+ ++/(; ),+/,')+,'+ /,+=')
0-%-,+- %(,'%, + + -+-/ - :' ,+(/+,- (/ -' ( + () -) + - -- '-)&(('.
A()-/- '+-$-U) -'0 ,+('+ -':'- - -'0 (,+) -()' )7
-$ + -+-/ :'+ ,+-'=- -( ++ +&')( /+),( 0)=-,+ -( %)( ) (,( )%,- - '(('+ +/%--,+ - ),+/,')+,'' -(
$ ++ +&')(; ) /,')'/-; ) %/( %+,'-'=,'' -( /+ +,+) (, ' + -+-/ - :' ,+-'=-) +,+) + 12 ()' + - -- '-)&((' -(
$ ,+/,+=') )(+,-, -( +'0-+)+ + )(+,-, - ,%, (''=-,+ )( ++ ,+,'&'%)-.T%-+ ++-+ -'0+ ,+('+ -':'-+ - -'0+ '%''=-+.
I.A.S. 1 (''=+-= +,+)( '%''=-+H /+),( - (/,')+ -'0++ %,/%,-+; )+%,/%,-+; ++/%--,+ ' :')-)'-,+ /+ +,+) ()*. A+- )( ')+,='+ (''=-,+- +,'+,'%, -+,)-'0+ -- '/ +)( ++ -,.
C'( + +/%--,+ - ()+' ),+/,')+,' ,+/,+=') /+,'%-- + '/ '),+ -'='&'%)-,+--+,''%, /,'+ -,+ '), ),>() /,%+ ' :')-'=-,+- - ) )(+,-, -( ( :%,- ()(' '),(+) (%,%)0+,'' ) )(+,-,.
A'0++ (,+)+ (/,') %(,'+ ' ,+-)&++ %+,'-+ -,+ () 0)(+; %)(-+ -(,+-'=-+ - /-,+ - '((' )%,- + +/%--,+ '-, ' -()' ) )( + -+-/ :'+ ,+-'=-+ )
33
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12 ()' + - -- '-)&(('. T'(,'+ + /--+) () -':'-+ - -'0+ (,+)+ - + -+-/ :'+,+-'=-+ ) 12 ()' + - -- '-)&(('; -:+ ++ () -':'-+ - -'0+ '%''=-+.
D.#+(( '+-$-O -%,'+ ,+('+ -':'- - -%,'+ (,+) -()' )7
-$ + -+-/ :'+ -'- ) (,( )%,- - '((' + +/%--,+ - ),+/,')+,'' -($ ++ +'*'' ) +,+) + 12 ()' + - -- '-)&(('
T%-+ ++-+ -%,'' ,+('+ -':'-+ - -%,'' /+ +,+) ()*.D-%,''+ (,+)+ /% :' -':'-+ ),>% -)'+, ''-, -'0+%, (,+)+. A)('+ -%,''
(,+)+; ( -, :' -%,''+ %+,'-+ ' ++ ,+ -)*--&' ' -+ +('+' + +/%--,+; :- /-,+ '):%)( + ,(+) (''=- ) '( )%,- + +/%--,+ - -'0'&''. A:+ + +++)+ + +/%--,+() -':'-+ - -%,'' (,+)+ '-, - () +'*''+ (/ -' ( + 12 ()' + - -- '-)&(('.A+ -%,'' (,+)+ )( () -'-+ - /-,+ - '((' (,+) + +/%--,+; -, () +'*''+ ) +,+)+ 12 ()' + - -- '-)&(('. E+/+ ()7 /-,+- (,+) ') -%,''+ /(,%-,+ + %);+%/+,','+ + %); '0'+)++ + /'; '/%='( /+ /,%:' ' -+ -%,'' )+%+,'-+. D-%,''+/(,%-,+ + %) /,') -,+ + :')-)&+-= :%)( + ,(+) /+ +,+) ()*; ' )( () +'*''+ )12 ()'; () -%,'' /+ +,+) ()*.
),+/,')+,'+ ,+('+ %)')(+ -':'-,+- -%,''%, /+ +,+) ()* /(,%-,+ + %) --%,'' /+ +,+) ()* '-, ' -()' ) -++- () +'*''+ ) 12 ()' + - -- '-)&((' -7
-$ +,+)( ')'&'- - :% /+),( % /+,'%- -' -,+ + 12 ()'$ ),+/,')+,+- ')+)&'%)+-= ,+:')-)&+=+ -%,'- /+ +,+) ()* '$ ')+)&'- ,+/+'0 ++ (&')( + () -%, + ,+:')-)&-,+ -( + ,++-%)-,+ - /&'%,; -,+
++ )+'- )-')+ + -/,%-,+- '(-&''%, :')-)'-,+.!-%-,+- %,',+' -%,'' -,+ - :% +( ') -%,''+ (,+)+; /,+() ( '):%,-&''+ -,+
0') (&') -+- /,+=+)-,+; ,+('+ +0'+)&'-+ ) )%++ - '-)&.S+ /%-+ -)''/- - -)('+ %'*-&'' +'*''+ ) -,( (,%,((' '( + +/%--,+ :'+
,+:')-)&-+ -( ,+))%'+ - -+*+,+- ),+/,')+,'' ' + -++-; )( + -+-/ :%%+- :%)( +,(+) (,+) - ),+/,')+,''. A:+ + %'*-&'' () %)'+,-+ - :-+ /-,+ ') :')-)&-,+- /+ +,+)()* - ),+/,')+,'' ' ,+('+ -':'-+ - :'') /+ +,+) ()*. T%('; ) '(-&''+ ) -,+,+:')-)&-,+- )( -, :' - )+)- ),+/,')+,'' #- -()' ) )( +' () -%, + ,+:')-)&-,+$;
,+:')-)&-,+- )( ,+('+ %)'+,- -(%- '-, %'*-&'- ++ -':'- - :'') (,+); ( ++/&'--=((' ) -,+ :')-'=-,+- ()(' -%, + ,+:')-)&-,+ )-')+- -/,%,'' '(-&''%, :')-)'-,+ %0+++ (-)&- +%)%' - -%,'+' - -- '-)&((' +,- +- /+':' +,+)((' ()*.
A)('+ %),-+ + /,(( %)&') -)*--+)+ -+ +'%,((' #%)'&'' %'*-%,''$ -,+++,') - -%,'- :'+ /'' - +,+,+; - -)('+ %)'&'' +*-+ + /%='&'- :')-)'-, -+'%,((' () )-+; ) -++ ',(-)&+; -%,'- ++ -':'- - :'') /+ +,+) ()* )(-'-7
-$ ,+'%,( - %)0+)'; )-')+ + -/,%-,+- '(-&''%, :')-)'-,+; )( %''+ /-- - (,-,+ -),'' %)'&''%, '
$ )( ++ /,%-' - -+ ),' (,0') ) +,+) + 12 ()' + - -- '-)&(('.
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%eltuielile etraordinare () ++,')-+ + /'+,+,'+ ++,')-+ + --'&' ' -++0+)'+)+ ''-,+. O -+*%,'+ '') + +('+' % ,+/,+=') amorti-rile i provi-ioanele + %-+-+*%,''+ #,+*++)-+; /+),( ,'(,' ' +('+'; /+),( +/,+'+,+- -'0+%,$.
%ateoria de venituri + ':+,+)&'-= /+ :+(,' + -'0'&'' +/%--,+; :')-)'-,; +,-%,')-,> ' ) :()&'+ + )-(,- ,+=(-+%,. A:+; veniturile din eploatare () ++ /,%0+)'+ ') 0)=,'+ +/,%(+; 0)=,'+ + ,:(,' /,%(&'- %- /,%(&'- + '%''=,' (0+)&''+ + +/%--,+ -+0+)'(,' ') -'0'-+- + +/%--,+.
?eniturile "inanciare + ':+,+)&'-= /+ (,%-,++ +++)+7 0+)'(,' ') /-,''/-&'' ( :%,-'0'+)+%, ' - %)='%, (0+)'+ ') ,+-)&++ '%''=-+ %)(,'+ %&')(+ + ),+/,')+,+ + -:(,)'=%,'' ' ':+,+)&++ /%=''0+ + (, 0-(-, '*(,'+ )++ ') +'()+- 0-%,'%, %''-,+ +/--+) %)='+ + )-- /+),( -'0++ ',(-)+ -+ 0+)'(,' :')-)'-,+.
?eniturile etraordinare (/,')7 (0+)&''+ /+),( +0+)'+)+ +,-%,')-,+ ' -++ -''-+.?eniturile, ) ,-/%, + +')-&'- %,; + *,(/+-= )7 0+)'(,' ') 0)=,' -+ 0+)'(,' ')
+/%--,+ 0+)'(,' :')-)'-,+ ' 0+)'(,' +,-%,')-,+.P,') %/-,-,+- +('+'%, ( 0+)'(,'+ + ++,') re-ultatul total$ A+- ,- :%,- +
pro"it, ) '(-&'- ) 0+)'(,'+ () -' -,' + +('+'+;i pierdere, ) '(-&'- ')0+,.
&2&S-4- 8+()($* #$'/ *- 8+#%( II$ > P,%:'
> P'+,+,+ !+)'(,' :')-)'-,+ #III$ C+('+' :')-)'-,+ #I!$> R+=(-( :')-)'-, #III > I!$ > P,%:'
> P'+,+,+R+=(-( (,+) - ++,'&'((' #I > II III>I!$P,%:' -( P'+,+,+!+)'(,' +,-%,')-,+ #!$#>$ C+('+' +,-%,')-,+ #!I$ R+=(-( +,-%,')-, - ++,'&'(('#!> !I$ > P,%:'
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> P'+,+,+I/%='( /+ /,%:' #!II$A. T%- 0+)'(,' #I III !$B. T%- +('+' #II I! !I !II$ R+=(-( ++,'&'((' #A > B$ > P,%:'
> P'+,+,+
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
C%)( + /,%:' ' /'+,+,+ ,+('+ '' ) ,) +*(, ( )%++ %)-'+; /+),( ++(/,') '):%,-&'' ++)&'-+ /+),( -/,+'+,+- /+,:%,-)&+'; ( ()7 /,+=+)-,+- ,+=(-((' ')+/%--,+ (/ +')-&'- +('+'%,; ,+/-,'=-,+- /,%:'(('; +:--,+- ':,+' + -:-+,' ,+-'=-++ ,+ /,')'/-++ +%-,+ + -'0'-+ ' =%)+ *+%*,-:'+; +('+'+ ( --,''+ ',+%,'%, '( %)%,-,''+ /'+ -('%,'%, +.
C+- -' '/%,-) )% ++ /,+=+)-,+- ,+=(-((' ') +/%--,+ (/ +')-&'-+('+'%, ' -)(+7 %( ()(,'%, 0)(+; +('+' -')',-'0+ ' +('+' + +:-+,+.I):%,-&''+ +,(+ + -+- )% + %&') ') %)-''-+- + *+'()+; ()+ :'+-,+ +('-
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-,+ ++ ),+*',- (/ )-(, ) %)-''-+- :')-)'-,; ++ -%- %((' + /,%(&'+ -()(,'%, 0)(+; -'0'&'' + -')',-,+ -( + +:-+,+.
CURS
CONTUL PROCEDEU DE BAZ" AL METODEI CONTABILIT"II
O/+,-&''+ +%)%'+ +:(,-+ ),>% ),+/,')+,+ () %/++ ' /,%( %':',' (+'0+) ,'+- ' ,((,- +++)+%, '-)&'+,+. U,,',+- -+%,- %-, ( -(%,( '-)&((' ++ :%-,+
*,+%-'+ /+),( ; )%',+- (/ :'+-,+ %/+,-&'+ +%)%' - ()(' )%( '-)& ++ ':'' + ,+-'=- ')( %:+, '):%,-&'' +/,+ ')-'- -+%,-.) %)-''-+; -++ '):%,-&'' /,'0') '-,+- +++)+%, '-)&'+,+ () %&')(+ ( -(%,(
/,%++((' #$.&1& D-%($((- : C#$'/ ++ () /,%++( - +%+' %)-''&'' -,+ ,+:+ +'+)&- ' '-,+-
:'+,(' +++) /-,'%)'-; - +:+ - %':','%, /,%(+ + %/+,-&''+ +%)%'+ + -( % ),>%/+,'%- + *+'()+ #++,'&'( :')-)'-,$.
P+),( :'+-,+ -+*%,'+ + -'0+; -%,'' ' -/'- /,%/,'( + +'+ () %) -,+ &')++0'+)&- +'+)&+' ' ','%, -,+ + /,%( -(/,- -+%,-.
--)- +'+)+' ')''-+ ' - %':'-,'%, +++)+%, /-,'%)'-+ ,+:+-+ ') %)(%)-' + +/,'- -:+7
E'+) C,++,' > M'%,-,' E'+)I)''- :')-
&2& S+''+. #$'/'( E++)++ %/%)+)+ -+ ,((,'' %)((' ()7 1.:itlul contului @ simbolul contului 2$ (r!ile contului 5debit si credit6 3.4ula+ul 5micarea6 contului 546 A$ :otal sume 5:s6 $ *ata i eplica!ia opera!iei economice 6. S%( %)((' #S$
(itlul contului')' +)(',+- +++)((' /-,'%)'- - ,(' +0'+)& % &')+ ' -,+ +/,';+ :-/; %)&')(( +%)%' - %)(('.
L- '( %)((' + --+-= () '% ':,' 2. 'rile contului ,+-'=+-= :()&'- + '+-'=-,+. A++- () '')+ ' %/(+ ' -(
%)((' :%,- ()+' --)&+ -( - '+,+' VTV; ) ++ %( /,&' -+ --)&+' V%)V + ),'( '')(++ + ,+/,+=') '),,'; ,++,'; -%,,' + ++ -,+ ,+/,+=') '+','; +,'; '')(,' -++++)((' /-,'%)'- - ,(' %%+- % &')+ %)(. ) % %)0+)&'%)-; /-,+- )* - %)((' -:% )('Debit#D$ ' /-,+- ,+-/ Credit#C$.
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?9@9"egulile de funcionare a conturilor
D++,')-,+- ' )&++*+,+- ,+*('%, + :()&'%)-,+ - %)(,'%,/+- + - 9(/.$ -( ')+'=- %( ,+*(' *+)+,-+ + :()&'%)-,+
- %)(,'%, + -'0 ' + /-'0; ' -)(+7 C#$'+(/- *- A() )+/ :()&'%)+=+ /,') +'-,+. S+ +'+-= ( +'+)( -( %( ')'&'-
/,+(- ') -'0( '-)&((' ' ( ,++,'+ (+,'%-,+ -+ -'0+%, ' + ,+'+-= ( ,+(+,'+-'0+%,. S%( %, /%-+ :' D+'%, -( =+,%.
C#$'+(/- *- P.() )+/ :()&'%)+=+ /,') ,+'-,+. S+ ,+'+-= ( +'+)( -( %(')'&'- /,+(- ') /-'0( '-)&((' ' ( ,++,'+ (+,'%-,+ -+ /-'0+%, ' + +'+-= (,+(+,'+ /-'0+%,. S%( %, /%-+ :' C,+'%, -( =+,%.
D(/ %( ) -,+ -+/ -++ %( ,+*(' + :()&'%)-,+ %)(,'+ () + %( :+(,'7 C#$'+( 4#$#%'$(#$./- -,+ :()&'%)+-= )(-' (/ ,+*(- %)(,'%, + A'0 -( )(-'
(/ ,+*(- %)(,'%, + P-'0 ' -( )%+-()- - :,'( /+,'%-+' + *+'()+ () ')*(, :+ +%7 D+'%, -( C,+'%, :'') +'; )(-' %)(,' + A'0 -( )(-' %)(,' + P-'0.
C#$'+( 9(%'$(#$./- -,+ :()&'%)+-= :'+ (/ ,+*(- %)(,'%, + A'0; :'+ (/ ,+*(-%)(,'%, + P-'0 ' /% -0+- - () %+) - :'+ % D+'%,; :'+ % C,+'%,. F()&'+ +%( /+ -,+ -( - :,'( /+,'%-+' #D+'%, -( C,+'%,$ -( -,-+,( + %)(,'+ A'0- -( % :')- D+'%, -( + %)(,' + P-'0 - -( % :')- C,+'%,.
*ubla nreistrare 8*e"initie/ operarea simultan i cu aceeai sum, n conturi, a creterilor iscderilor care se produc n componen!a i structura patrimoniului ca urmare a produceriiopera!iilor economice$
*ubla inreistrare' E"ecte/
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d posibilitatea nreistrrii simultane a creterilor iFsau micorrilor care se produc ncomponenta activelor iFsau pasivelor
permite urmrirea eisten!ei i modi"icrilor elementelor patrimoniale sub dubluaspect/ al componen!ei i al modului de provenien!
asiur e"ectuarea a dou serii de calcule/ una asupra &ctivului i alta asupra (asivuluibilan!ului
asiur ealitatea permanent dintre activul i pasivul bilan!ului
asiur veri"icarea eactit!ii nreistrrilor din conturi prin ealitatea dintre totalrula+e debitoare i creditoare din conturi asiur letura reciproc ntre conturile n care se nreistrea- opera!ia economic$
?9A9 Corespondena conturilor A+*+,+- %)(,'%, ) -,+ + ,+:+ % %/+,-&'+ +%)%' + :-+ :()&'+ +7
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o + -'0 > ) %/+,-&'- /,%(+ %':',' + '/(7A>P
o + /-'0 > ) %/+,-&'- /,%(+ %':',' + '/(7AP>
o + -'0 ' + /-'0 ) %/+,-&'- /,%(+ %':',' + '/(7A P
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CURS 10
CONTUL PROCEDEU DE BAZ" AL METODEI CONTABILIT"II 6#$($'.+-
CONTURI SINTETICE I CONTURI ANALITICE
T(8'+( *- #$'+(:C#$'+( ($-(-C#$'+( .$./((-C%)(,'+ ')+'+ () %)(,'+ + -= -+ %)-''&'' ' ,+:+ '%-++; /,%+++; (,++ ',+=(-++ +%)%'+ *,(/-+ (/ -,-+,'''+ %, *+)+,-+;C%)(,'+ -)-''+ :- +-'+,+- /+ :+(,' - +++)+%, /-,'%)'-+ ' ,+:+ %)%'+) /,&'+%/%)+)+ -+ '%-+%, /,%++%,; (,+%, -( ,+=(-+%, +%)%'+ ,+/+'0+; (/ )(','+ %,/+':'+.E+/+ + %)(,' ')+'+ ' -)-''+7> %)( ')+' Materii prime#, ) -,( ,('- + +' %)(,'+ -)-''+ /+ :+(,' + -+,'' /,'+;- + ++/(7 '+); 0-,; :'+, +%); +,++- +.> %)( ')+' *ebitori diveri#, ) -,( ,('- + +' %)(,'+ -)-''+ /+),( ),+/,')+,'+;')'(&''+ -( /+,%-)++ :'='+ + - -,+ ()'-+- /-,'%)'- ,+/+'0 -,+ + /,'' -)('+ (+ +-)'> %)( ')+' >urni-ori#, ) -,( ,('- + +' %)(,'+ -)-''+ /+ :'+-,+ :(,)'=%, ) /-,+.
CORELAIILE DINTRE CONTURILE MONOFUNCTIONALE SINTETICE SI ANALITICE
C%,+-&''+ ),+ %)(,'+ ')+'+ ' %)(,'+ -)-''+; ') -=( #$'+(/#+ 4#$#%'$(#$./-; ()(,%-,++71. (- %(,'%, ')'&'-+ -+ %)(,'%, -)-''+ ,+('+ :'+ +*- ( %( ')'&'- - %)((' ')+'2. (- ,(-+%, +'%-,+ -+ %)(,'%, -)-''+ ,+('+ :'+ +*- ( ,(-( +'%, - %)(('')+'3. (- ,(-+%, ,+'%-,+ -+ %)(,'%, -)-''+ ,+('+ :'+ +*- ( ,(-( ,+'%, - %)(('')+'4. (- %(,'%, :')-+ -+ %)(,'%, -)-''+ ,+('+ :'+ +*- ( %( :')- - %)((' ')+'.
) -'0'-+- /,-' -++ %,+-&'' + -'+ ( -(%,( --)&+%, + 0+,':'-,+ -)-''+; -,+)+/')+ ' :()&'- + +*(, ),+ %)(,'+ -)-''+ ' ++ ')+'+.
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I) -=( %)(,'%, ':()'%)-+ + (''=+-=- 7I)(-,+- -*+,' - %(,'%, %)(,'%, -)-''+ #')'&'-+ -( :')-+$ -+ ()(' %) ')+'; '-,
,+=(-( ,+('+ :'+ +*- ' + -+-' +) #+'%, -( ,+'%,$ ( %( #')'&'- -( :')-$ - %)(('')+' ,+/+'0.R+-&''+ + -( ()71$ S'S(- S'-
()+7S' < %( ')'&'- - %)((' ')+'S'-< %( ')'&'- - %)((' -)-''+
2$ RS(- R-()+7R < ,(-( +'%, - %)((' ')+'
R- < ,(-( +'%, - %)((' -)-''+3$ R S(- R-()+7R > ,(-( ,+'%, - %)((' ')+' R- > ,(-( ,+'%, - %)((' -)-''+4$ S: S:-()+7S: > %( :')- - %)((' ')+'
S:- > %( :')- - %)((' -)-''+ 1WWW..)
C-':'-,+- %)(,'%, %) ) '+-'=-,+- #*,(/-,+-$ %, /%,'0' -,-+,'''%, %()+ '
/+':'+; /,') )-,-,+- ) -+; *,(/+ ' (*,(/+ + %)(,' ) %/( ,+-'=,'' ()+' %,')'.C%)(,'+ + /% *,(/- (/ -' (+ ,'+,''7I. *'85 %'$(. #$.9(/5> -,+ /+,'+ -/'-,+- %,+ - ,+*('%, + :()&'%)-,+ - %)(,'%,71.%)(,' + A'02.%)(,' + P-'0C%)(,'+ ':()&'%)-+ + ')( ) ()- ') ++ %( *,(/+ :()&'+ + %( /+ -,+> -( - () %+)-.
CLASIFICAREA CONTURILOR
II. *'85 %-+. *- '8+($*-+-
1. conturi sintetice' ,+:+ +++)+ /-,'%)'-+ ) +/,+'+ 0-%,'; /+ *,(/+ %%*+)+ ') /() +0++,+ - %)&')(((' %, +%)%'.2. conturile analitice + :%%+ /+),( - ,+:+- /,&' %/%)+)+ -+ +++)+%,/-,'%)'-+ :'') +=0%%-,+ -+ %)(,'%, ')+'+.III. *'85 #$($''/ /#+1. %onturi de bilan! -,+ + '0' )7 1.1. C%)(,' /+),( -'0+ 1.2. C%)(,' /+),( /-'0+2.. %onturi de re-ultate 2.1. C%)(,' + +('+' 2.2. C%)(,' + 0+)'(,'
3. %onturi de estiune4. %onturi n a"ara bilan!ului #+ %,')+ ' +0'+)$ 4.1. A)*--+)+ 4.1.1. A)*--+)+ -%,-+ 4.1.2. A)*--+)+ /,''+ 4.2. A+ %)(,' ) -:-,- '-)&(('
&3& PLANUL DE CONTURI GENERAL
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P/.$'/ *- #$'+( =-$-+./ ++ () -%( - ((,%, %)(,'%, :%%'+ + () +%, + -'0'-+ -+%)%'+' )-&'%)-+ #/+),( %,*-)'=-&''+ %+'; /+),( ')'(&''+ /('+; /+),( %'+&'+ -)-,+ '/+),( -*+)&'' +%)%''$.A,+ - -= +- + -':'-,+ ) :()&'+ + %)&')(( +%)%'; -,+ (/,')+ (,%-,++ -+7C-- 1 < C%)(,' + -/'-C-- 2 < C%)(,' + -'0+ '%''=-+C-- 3 < C%)(,' + %(,' ' /,%(&'+ ) (, + ++(&'+C-- 4 < C%)(,' + +,&'C-- 5 < C%)(,' + ,+=%,+,'+C-- 6 < C%)(,' + +('+'C-- " < C%)(,' + 0+)'(,'C-- 8 < C%)(,' /+'-+C-- 9 < C%)(,' + *+'()+ ')+,)
ANALIZA CONTABIL" A OPERAIUNILOR ECONOMICO6FINANCIARE
&nali-a contabil - %/+,-&'+' +%)%'+ ++ % +% + +,+-,+ - %/+,-&'+' +%)%'+%)+)- ) %(+)+ (':'-'0+; /,') +,+-,+- -)()&' - %)&')(((' +%)%' - -++'- )%/( ++,'),'' '/((' + %':',' #,++,'; +,'$ /+ -,+ + /,%(+ -(/,- +++)+%,/-,'%)'-+ #-'0+; /-'0+$; - %)(,'%, %,+/%)+)+ ' - /,&'' -+%,- #+'; ,+'$ ) -,+ + 0-),+*',- %/+,-&'- +%)%'.
&nali-a contabil /,+(/()+ +,+-,+- :'+,+' %/+,-&'' +%)%'%>:')-)'-,+ /,') -'',+-+++)+%, %/%)+)+ ' )-,-,+- %, ) %)(,' %,+/%)+)+ + -'0 ' /-'0 /+),( ),+*',-,+%)-'.
S%/( -)-'=+' %)-'+ - :'+,+' %/+,-&'' +%)%'%>:')-)'-,+ ++ -'',+- :%,(+' %)-'+.E-/++ -)-'=+' %)-'+ () (,%-,++7
1> -'',+- )-(,'' ' %)&')(((' %/+,-&'+' (/(+ -)-'=+' #)--,+; /-; %)(; 0)=-,+$2> /,+'=-,+- %':','%, + + (/%, +++)++ + -'0 ' /-'0 ' +)( -+%,- #,++,' -(
'%,,'$; %)&')(( +%)%' - -+%,- #++/(7 ,+ '/%)'''&'+ )+'$3> -'',+- /+ -=- +++)+%, ') '-)& %':'-+ - %)(,'%, %,+/%)+)+ ) -,+ (,+-=
+ ),+*',+=+ %/+,-&'- +%)%'4> -/'-,+- ,+*('%, + :()&'%)-,+ - %)(,'%, ) 0++,+- -'','' /,&'' %)(,'%,
%,+/%)+)+ < +' -( ,+' < ) -,+ (,+-= + ),+*',+=+ %/+,-&'- -)-'=-5> )%',+- :%,(+' %)-'+.
F#+4'/. #$.9(/5++ %-'-+- + /,+=+)-,+ *,-:' - :'+,+' %/+,-&'' +%)%'%>:')-)'-,+; )%)(,' %,+/%)+)+ /+ -=- (+' ),+*',,' ( :%, + +*-'-+ 0-%,'C%/%)+)++ :%,(+' %)-'+ () (,-%-,++7> +)(',+- %)((' %,+/%)+) +'%,> +)(',+- %)((' %,+/%)+) ,+'%,> (- -,+ :-+ %'+( ),+*',,''.> +)( +*- +-* ++ %( %)(,' %,+/%)+)+.
A+(#/'/ #$.9(/+ :%,+-= /,') -(*-,+- +/'-&'+' +,'/'0+ - %/+,-&'+' ) -(=; -+++)++ :%,(+' %)-'+.F#+4'/-/- #$.9(/-
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F%,(++ %)-'+ + /% -':'- (/ -' (+ ,'+,'' -:+7.>funcie de numrul conturilor corespondente; )(-' %( %)(,' #+' %':',' ) %(
+++)+ /-,'%)'-+$b5 dup scopul pentru care se ntocmesc:
FORMULELE CONTABILE.>funcie de numrul conturilor corespondente; )(-' %( %)(,' #+' %':',' ) %(
+++)+ /-,'%)'-+$' "ormule contabile simple; -,+ (/,') (+ ,'+,'' -:+7 Eemplu/> ,++/&'%)-,+- + ,:(,' + - :(,)'=%,'7
31 !01 "?.??? +' XM,:(,'H XF(,)'=%,'H
' "ormule contabile compuse; -,+ (/,') -' (+ %)(,' #+'; () %':',' ) -' (+ +++)+/-,'%)'-+$Eemplu/> + -' :(,)'=%,'' ( )(+,-, ) - ' /,') %)( + - -)7
!01 1??.???XF(,)'=%,'H 7311 5?.???
XC-- ) +'H7121 5?.???
XC%) (,+) - -)Hb5 dup scopul pentru care se ntocmesc:
> "ormule contabile ntocmite con"orm normelor i instruc!iunilor de -/'-,+ - /-)((' + %)(,'; +')%,-+; %,++>"ormule contabile de corectare; )('+ ' + %,)-,+; -,+ - ,)( %, /% :'7de stornare n neru < /,+(/()+ ')0+,-,+- :%,(+' %)-'+ +,%)-+ )%'+ ' ,+/()+,+- ++'%,++ #+=-0-)-7 +)-(,+-= ,(-++ %)(,'%,$de stornare n rou< /,+(/()+ )%',+- ()+' )%' :%,(+ +,%)-+; -, ( (+ ) ,%( #+)-, -(+) )+*-'0$; -' (++ + -; (/ -,+ + ,+/()+ :%,(- %,+.
F%,(+ %)-'+ + %,+-,+; )('+ ' + %,)-,+E-48/'7 O/+,-&'()+- /,'0') %,+-,+- :%,(+' *,+'+ - ,++/&'%)-,+- ,:(,'%, /,')7.> S#+$.+- $ $-=+'7
!01 31 "?.??? XF(,)'=%,'H XM,:(,'H9> S#+$.+- $ +#
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8/13/2019 Curs Bazele Contabilitatii 1 -2013
47/63
CURS 11
ANALIZA I FUNCIONAREA CONTURILOR
C( -(%,( %)(,'%, %)-''-+- ,+:+ ),+*( /,%+ + ,+/,%(&'+ /-,'%)'- ',+/+'0; -/'-( ()+' ),+/,')+,' ( ,+=(-++ -+.
E++)++ -,+ + ),+*',+-= ) %)(,' :%,+-= %)&')(( +%)%'; '-, %( ( +,+:+ %)&')(( ,+/+'0 ) %)(,'; -' :+( ( + +'+-= -( ( + ,+'+-= %)(,'+,+/,+=') :()&'- %)-'.
C%)&')(( +%)%' ++,') :()&'- %)-' - %)(('. P+),( -)-'=- ,((,- ':()&'%)- - %)(,'%, + 0%, /,+=+)- ) ++ + (,+-= %)(,'+ ++ -' ,+/,+=+)-'0+ (''=-+ +),+/,')+,' - ),+*',-,+- /,')'