7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
1/20
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
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
2/20
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#$r%&ie
1. eli!it"ri - creanele i dat#riile c#!erciale
1
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
3/20
Ec#'#(i% c#'cure')i%"% &u'c)i#'e%*+ c% u' (ec%'i,( -ri' i'ter(e.iu" c+rui% ,e
re%"i*e%*+ u' %',%(!"u c#ere't .e ,c/i(!uri .e %"#ri Ace,te %"#ri !u'uri (%teri%"e i
,ericii 'ece,%re ,%ti,&%cerii 'e#i"#r .e #r.i' ec#'#(ic i ,#ci%" ,u't %,i$ur%te .e %ctiit+)i"e
ec#'#(ice ' c%.ru" c+r#r% "#cu" -ri'ci-%" rei'e -r#.uc)iei
Actiit%te% .e -r#.uc)ie e,te i'&"ue')%t+ %tt .e c#(-"e5it%te% i'tri',ec+ % -r#ce,u"ui .e
-r#.uc)ie ct i .e %',%(!"u" re"%)ii"#r cu ter)e -er,#%'e i %'u(e6 %$e')i ec#'#(ici !+'ci
,%"%ri%)i ,t%tu"7 ,u-#rtu" %ce,t#r re"%)ii c#',t'. ' &"u5uri .e %"#ri ce ,e -r#.uc A,t&e" u'%
.i'tre -+r)i"e c#'tr%ct%'te #&er+ !u'u" ,%u ,ericiu" ,-re '*%re 8'*+t#r9 &"u5 re%" .e !u'uri
i ,ericii i%r ce%"%"t+ -%rte re(ite c#'tr%%"#%re% ,% 8cu(-+r+t#r9 : &"u5 &i'%'ci%r .e %"#ri .e
,c/i(!8!%'i9 T#tui %ce,te &"u5uri 'u ,e re%"i*e%*+ ' %ce"%i (#(e't %.ic+ ' u'e"e c%*uri
-+r)i"e c#'tr%ct%'te #&er+ !u'u" ,%u ,ericiu" ur('. c% -"%t% ,+ ,e &%c+ u"teri#r i%r ' u'e"ec%*uri "ir%re% !u'uri"#r i ,ericii"#r -#%te &i -rece.%t+ .e %c#r.%re% u'#r %%',uri
D%c+ ' c%.ru" re"%)ii"#r ec#'#(ice &"u5uri"e .e %"#ri ,e -r#.uc ' (#(e'te .i&erite
%tu'ci ,e '%,c #!"i$%)ii 8.%t#rii9 -e'tru !e'e&ici%r i .re-turi 8cre%')e9 -e'tru &ur'i*#r ,%u
-re,t%t#r
;' (%re% "#r .ier,it%te %ce,te re"%)ii ,e 'tre-+tru'. 'tr:u' circuit ' c%re &iec%re %$e't
ec#'#(ic ,e %&"+ ' .u!"+ i-#,t%*+ %tt .e '*+t#r ct i .e cu(-+r+t#r Sti'$ere% %ce,t#r
cre%')e ,%u .%t#rii ,e &%ce .e re$u"+ -ri' i'ter(e.iu" (i
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
4/20
;' re"%)ii"e cu ,%"%ri%)ii u'it%te% -%tri(#'i%"+ %re #!"i$%)i% re(u'er+rii (u'cii -re,t%te .e
%ceti% i % ,ti(u"+rii ,u-"i(e't%re -ri' -re(ii i -%rtici-%re "% -r#&it .%r i .re-tu" .e % 'c%,%
.e "% ,%"%ri%)i %%',uri"e %c#r.%te i=,%u ee'tu%"e"e ,u(e %c/it%te ' -"u, i 'ecue'ite
Pe'tru % &i ')e"e,e i re&"ect%te c#rect ' c#'t%!i"it%te %ce,te re"%)ii ,e c"%,i&ic+ ' &u'c)ie
.e '%tur%
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
5/20
Per,#%'e"e &i*ice ,%u
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
6/20
E&ecte .e -ri(it 6 ,u't cre%')e"e -e'tru c%re ,e -ri(ete u' tit"u .e %"#%re c% e&ect .e
c#(er) %ce,te% '.e-"i'i'. &u'c)i% .e !%'i ' c%.ru" r%-#rtu"ui .e .ec#'t%re i -ut'. &i
.ec#'t%te -e ter(e' ,curt ,%u i(e.i%t
E&ecte"e .e -ri(it circu"+ ,u! .i&erite .e'u(iri $e'erice cu( %r &i6
;',cri,uri7
P#"i)e 7
C%(!ii7
I',tru(e'te .e -"%t+ i .e cre.it7
! Creane imo!ilizate
Cre%')e i(#!i"i*%te6 : .e'u(ite i cre%')e &i'%'ci%re ,%u cre%')e %t%%te -%rtici-%)ii"#r
,u't .re-turi $%r%'t%te -ri' #-er%)ii -e ter(e' (e.iu i "u'$ re-re*e't'. re*u"t%t &%#r%!i"8-r#&it9 ,%u ,u(e .%t#r%te .e c#-%rtici-%)i -e'tru %c#-erire% ee'tu%"e"#r -ier.eri -ri' %c#r.%re%
.e (-ru(uturi 'tre %,#ci%)i ,%u ,#ciet+)i c#(erci%"e .e $ru- cu c%re 'tre-ri'.ere% %re re"%)ii .e
-%rtici-%re
Se c#'t%!i"i*e%*+ cu %
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
7/20
Cre%')e -rii'. %%',uri"e %c#r.%te &ur'i*#ri"#r6 :%-%r ' ,itu%)i% ' c%re -ri' c#'tr%ct
c"ie'tu" %c#r.+ &ur'i*#ru"ui %%',uri !+'eti ' e.ere% "ir+rii u'#r !u'uri ,%u ,ericii .re-t
$%r%')ie %,t&e" ,#ciet%te% c"ie't %re % cre%')+ &%)+ .e &ur'i*#r
Re"%)ii"e .e %ce,t $e' ,e 't"'e,c i "% %(!%"%+r,+(i'te ' -"u, ' c#'tu" %,i$ur+ri"#r ,#ci%"e ce ur(e%*+ % ,e 'c%,% ' -eri#%.%
ur(+t#%re7
8 >+r,+(i'te e&ectu%te ' -"u, c+tre %"te #r$%'i,(e -u!"ice cu( %r &i c#'tri!u)i% "%
c#',tituire% '.uri"#r ,-eci%"e 8.e ,+'+t%te .e cercet%re .e*#"t%re97
Cre%')e &%)+ .e !u$etu" .e ,t%t c%re e5-ri(+ .%t#rii %"e !u$etu"ui &%)+ .e u'it+)i"e-%tri(#'i%"e i ,u't re-re*e't%te .e 6
8 Su!e')ii .e -ri(it 7
8 Su(e re-re*e't'. .i&erite i(-#*ite i t%5e 8i(-#*it -e -r#&it -e ,%"%rii -e c"+.iri -e
tere'uri9 +r,%te ' -"u, "% !u$etu" ,t%tu"ui7
8 T%5% -e %"#%re% %.+u$%t+ .e recu-er%t .e "% !u$etu" ,t%tu"ui7
8 A"te cre%')e "% !u$etu" ,t%tu"ui ,%"%rii 'eri.ic%te -re,cri,e ,u(e .%t#r%te .e !u$et7
8 >+r,+(i'te e&ectu%te ' -"u, .i' %cci*e i(-#*it -e )i)ei i(-#*it -e .ii.e'.e7
Cre%')e .e!it#ri .ieri 6 .e!it#ri .i' rec"%(%)ii .i' -%$u!e (%teri%"e cre%te .e ter)i
%"te cre%')e i*#rte .i' e5i,te')% u'#r tit"uri e5ecut#rii
Du-+ $r%.u" .e recu-er%re 6
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
8/20
Creane certe 6 -re,u-u' e5i,te')% u'ui r%-#rt
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
9/20
8 Cre%')e &%)+ .e !u$etu" ,t%tu"ui 8c#'tu" 44 ?Su!e')ii@ 4424 ?T>A .e recu-er%t@
442 ?T>A .e.ucti!i"+@ 442F ?T>A c#"ect%t+@: ,#". D97
8 Cre%')e &%)+ .e &ur'i*#ri 8c#'tu" 40 ?ur'i*#ri .e!it#ri@97
Cre%')e ' %&%r% e5-"#%t+rii 6
8 Cre%')e &%)+ .e u'it+)i .i' c%.ru" $ru-u"ui 8 c#'tu" 41 ?Dec#'t+ri ' c%.ru" $ru-u"ui@
,#". D 4 ?Dec#'t+ri cu %c)i#'%rii=%,#ci%)ii -rii'. c%-it%"u" ,#". D97
8 A"te cre%')e 8c#'tu" 41 ?De!it#ri .ieri@4F3 ?Dec#'t+ri ' cur, .e c"%ri&ic%re@97
Cheltuieli "nre#istrate "n avans6 : ,u't c/e"tuie"i %'tici-%te ,%u c#',t%t%te ' %%', c%re
tre!uie e5c"u,e .i' c/e"tuie"i"e e5erci)iu"ui cure't i %-#i 'c#r-#r%te ' c/e"tuie"i"e e5erci)iu"ui "%
c%re ,e re&er+ cee% ce ',e%('+ c+ e5erci)iu" cure't .e)i'e ?# cre%')+@ %,u-r% e5erci)iu"ui
ur(+t#rSe c#'t%!i"i*e%*+ cu %
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
10/20
H%r%')ii"e i c%u)iu'i"e ,e %r,+ ' c#'tu" &ur'i*#ri"#r 8e'er$ie $%*e %-+ c%'%" -re,t%)ii
te"e'ice9
Creane pe termen scurt8,u! 1 %'9 6 : %-%r i ,e ,ti'$ ' (#. #!i'uit ' %ctiit%te%
%&ere't+ u'ui e5erci)iu &i'%'ci%r
;' &u'c)ie .e (#'e.% ' c%re ,u't e5-ri(%te6
Creane "n lei: c"ie')i i'ter'i7
Creane "n devize c"ie')i e5ter'i
;' &u'c)ie .e (#.%"it%te% .e .ec#'t%re 6
Decontri prin mi%loace curente de plat6 8 CEC 'u(er%r ir%(e't97
Decontri prin efecte comerciale 6 8tit"uri .e %"#%re9
>%"#ri"e .e 'c%,%t -#t &i i'c"u,e ' ,&er% cre%')e"#r %ce,te% &ii'.6 cecuri"e .e 'c%,%t
e&ecte"e .e 'c%,%t cu-#%'e"e .e 'c%,%t .et%%!i"e .i' tit"uri"e .e %"#%re -rii'. .re-turi"e "%
.ii.e'.e ,%u .#!'*i O-i'i% -e'tru i'c"u.ere% %"#ri"#r .e 'c%,%t ' c%te$#ri% cre%')e"#r i 'u
% .i,-#'i!i"it+)i"#r !+'eti ,e ,-ri
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
11/20
Creane nee$i#i!ile6 : -e'tru %ce"e (+r&uri c%re "% .%t% "ir+rii .%t#rit+ u'#r r(e .e
.ec#'t%re ,-eci&ice 'u ,u't ',#)ite .e &%ctur+ E"e .ei' e5i$i!i"e #.%t+ cu 't#c(ire% &%cturii i
%.ucere% ei "% cu'#ti')% c"ie'tu"ui
3. (tudiu de caz )rind teri creane la (% *l)+a (*
(.1. Conta!ilitatea creanelor comerciale
>'*+ri "% i'ter'
Se 're$i,tre%*+ &%ctur% 'r F0G021=102013 -ri' c%re ,e '. -r#.u,e &i'ite c"ie'tu"ui
,+u SC ALRO SA ' %"#%re .e 1400 "ei T>A 24 -e cre.it c#(erci%"
4111 ?C"ie')i@ J 1G0420 "ei
F01 ?>e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1400 "ei
442F ?T>A c#"ect%t+@ 3420 "ei
>'*+ri "% e5-#rt
Se 're$i,tre%*+ &%ctur% e5ter'% 'r 4F0=12042013 -ri' c%re ,:%u '.ut "% e5-#rt
e"ectr#*i .i' $r%&it &ir(ei M%"i'# It%"i% "% -re)u" t#t%" .e 2000 K Cur,u" .e ,c/i(! .i' *iu%'*+rii % ,t .e 310 "ei =K
C"ie'tu" %c/it+ &%ctur% re,-ecti+ ' .%t% .e 1002014 i%r cur,u" .e ,c/i(! % ,t .e
32G4 "ei=K ;'c%,%re% c#'tr%%"#rii &%cturii re,-ectie ,:% &+cut ' c#'tu" SC ALPA SA .e,c/i,
"% R%i&&ei,e' Bucure,ti i%r -e'tru %ce%,t+ tr%'*%c)ie !%'c% % -erce-ut u' c#(i,i#' .e K
>'*%re% -r#.u,e"#r i &%ctur%re% "#r 82000K 5 310 "ei =K9
411?C"ie')i e5ter'i@ J F01 ?>e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ FGF"ei
;'c%,%re% cre%')ei .e "% c"ie'tu" e5ter' 82000K 5 32G4 "ei=K9
124 @C#'turi "% !+'ci ' %"ut+@ J
411 ?C"ie')i e5ter'i@
10
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
12/20
F ?>e'ituri .i' .i&ere')e .e cur, %"ut%r@
P"%t% i 're$i,tr%re% c#(i,i#'u"ui !%'c%r 8 K 5 32G4 "ei =K9
2F ?C/e"tuie"i cu ,ericii"e !%'c%re i %,i(i"%te@ J 124 ?C#'turi "% !+'ci ' %"ut+@ 134 "ei
Cre%')e 'ee5i$i!i"e
;' *iu% .e 20G2013 SC ALPA SA i'.e -r#.u,e &i'ite c"ie'tu"ui ,+u SC BETA SRL
&%ctur% &ii'. 't#c(it+ -e .%t% .e 0202013 >%"#%re% -r#.u,e"#r e,ti(%te "% 1G000"ei e,te
c#'&ir(%t+ u"teri#r .e &%ctur+
;'re$i,tr%re% "ir+rii .e -r#.u,e "% 0022003
41G?C"ie')i &%cturi .e 't#c(it@ J 22320 "ei
F01 e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1G000 "ei442G ?T>A 'ee5i$i!i"+@ 4320 "ei
;'re$i,tr%re% &%cturii e(i,e -e .%t% .e 03032003
St#r'%re% 're$i,tr+rii %'teri#%re
J 41G ?C"ie')i &%cturi .e 't#c(it@ 22320 "ei
F01 e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1G000 "ei442G ?T>A 'ee5i$i!i"+@ 4320 "ei
;'re$i,tr%re% &%cturii -r#-riu:*i,e6
411 ?C"ie')i@ J 22320 "ei
F01 ? >e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1G000 "ei
442F ?T>A c#"ect%t+@ 4320 "ei
T#tui e5i,t+ ,itu%)ii c'. %-%r .i&ere')e ' -"u, ,%u ' (i'u, c%re ,e 're$i,tre%*+ "%
't#c(ire% &%cturii ur('. e5e(-"u" .e (%i ,u, -re,u-u'e( c+ &%ctur% -ree.e # %"#%re .e 6
: >%ri%'t% I 1G00 "ei: >%ri%'t% II 1F400 "ei
>%ri%'t% I 6 %"#%re% -r#.u,e"#r &i'ite e,te .e 1G00 "ei7
E5i,t+ 2 -#,i!i"it+)i .e 're$i,tr%re ' c#'t%!i"it%te % %ce,tei &%cturi6
11
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
13/20
1 Se ,t#r'e%*+ 're$i,tr%re% &+cut+ "% '*%re% &+r+ &%ctur+6
J 41G ?C"ie')i &%cturi .e 't#c(it@ 22320 "ei
F01 e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1G000 "ei442G ?T>A 'ee5i$i!i"+@ 4320 "ei
;'re$i,tr%re% &%cturii 't#c(ite6411?C"ie')i@ J 2304 "ei
F01 ?>e'ituri .i' '*%re% -r#.u,e"#r &i'ite@ 1G00 "ei442F ?T>A c#"ect%t+@ 444 "ei
2 Se %'u"e%*+ cre%')% 'ee5i$i!i"+ cu #c%*i% 't#c(irii &%cturii
2F3G4 "ei J 2F3G4 "ei
2304 "ei 4111?C"ie')i@ F01 ?>e'ituri .i' '*%re% -r#. &i'ite@ 00 "ei
4320 "ei 442G?T>A 'ee5i$i!i"+@ 442F ?T>A c#"ect%t+@ 444 "ei
41G C"ie')i &%cturi .e 't#c(it@
22320 "ei
>%ri%'t% II >%"#%re% -r#.u,e"#r &i'ite "ir%te e,te .e 1F400 "ei
;' %ce%,t+ ,itu%)ie -re*i't+ i'tere, .#%r ce% .e% .#u% -#,i!i"it%te % c+rei %-"ic%re c#'.uce "%
e&ectu%re% 're$i,tr+rii6
2G "ei J 2G "ei
21F "ei 4111 ?C"ie')i@ 41G ?C"ie')i:&%cturi .e 't#c(it@ 22320 "ei
4320 "ei 442G ?T>A 'ee5i$i!i"+@ 442F ?T>A c#"ect%t+@ 41F "ei
F01?>e'ituri .i' '*%re% -r#. &i'ite@ :00 "ei
A%',uri %c#r.%te6
Se %c#r.+ u' %%', -e'tru (%teri%"e c#',u(%!i"e &ur'i*#ru"ui SC RTC SA ' %"#%re
.e 4 "ei 8T>A 24 i'c"u,i9 Se -ri(ete &%ctur% cu (%teri%"e"e %&ere'te i%r t#t%"u" &%ctur%t
e,te .e 24G0 "ei 8T>A i'c"u,i9 Pe'tru .i&ere')% r+(%,+ .e -"%t+ ,e e(ite u' cec c+tre &ur'i*#r
P"%t% %%',u"ui c+tre &ur'i*#r 6
J 121 ?C#'turi "% !+'ci ' "ei@ 4 "ei
401?ur'i*#ri:.e!it#ri -e'tru cu(-+r+ri .e 400 "ei
12
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
14/20
!u'uri .e '%tur% ,t#curi"#r@
442 ?T>A .e.ucti!i"%@ "ei
Se &%ce rece-)i% -r#.u,e"#r i 're$i,tr%re% %ce,t#r% ' ei.e')e"e c#'t%!i"e7
J 401 ?ur'i*#ri@ 24G0 "ei
302G ? M%teri%"e c#',u(%!i"e ? 2000 "ei
442 ?T>A .e.ucti!i"%@ 4G0 "ei
;'re$i,tre%*+ -"%t% &ur'i*#ru"ui i 'c/i.ere% %%',u"ui %c#r.%t 7
401 ?ur'i*#ri@ J 24G0 "ei
401 ur'i*#ri:.e!it#ri -e'tru cu(-+r+ri 400 "ei
.e !u'uri .e '%tur% ,t#curi"#r@ 442F ?T>A c#"ect%t+@ "ei
403 ?E&ecte .e -"+tit@ 1G4 "ei
Cre%'te i(#!i"i*%te
S#ciet%te% c#',tituie # $%r%' ie i' ,u(% .e 000 "ei -e'tru c/iri% ,i c/e"tuie"i"e .e i'tre i'ere
%&ere'te u'ui ,e.iu i'c/iri%t
C#',tituire% $%r%' iei6
2FG ?A"te cre%' e i(#!i"i*%te @ J 121 ?C#'turi "% !%'ci i' "ei@ 000 "ei
Ce,iu'e% .e cre%' e6L% .%t% .e 2032013 ,#ciet%te% i'.e (%r&uri %&"%te i' ,t#c u'ui c"ie't e5tr%c#(u'it%r i'
%"#%re% .e 2000USD A,i$ur%re% (%r&uri"#r e,te i' %"#%re .e 300USD i%r c/e"tuie"i"e .e
tr%,',-#rt i' %"#%re .e 00 USD >%"#%re% .e $e,tiu'e % (%r&uri"#r %'.ute e,te .e 0000 "ei
i%r cur,u" .e ,c/i(! %"ut%r i' (#(e'tu" "ir%rii e,te .e 3 "ei=USD L% .%t% %c/it+rii &%cturii .e
13
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
15/20
tr%',-#rt cur,u" e,te .e 31"ei=USD L% .%t% i't#c(irii ,itu% ii"#r &i'%'ci%re .e "% 300 ,e
e%"ue%*% cre%' % "% %"#%re% -r#!%!i"% .e i'c%,%re i 're$i,tr%re% %e'ituri .i' '*%re% (r&uri"#r@ F000
"ei
F0G ?>e'ituri .i' %ctiitti .ier,e@ 2400 "ei
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
16/20
@ C/e"tuie"i .i' .i&ere'te .ecur, %"ut%r@
0 "ei
;'re$i,tr%re% cre%' ei6
@ J 411@ C"ie'ti@ FF400"ei
;'re$i,tr%re% %
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
17/20
(.2. Creane din decontrile cu asociaii i "n cadrul #rupului
Cre%'te i' c%.ru" $ru-u"ui6
S#ciet%te% (-ru(ut+ u'ei %"te ,#ciet+ i .i' c%.ru" $ru-u"ui ,u(% .e 100000 "ei cu # .#!'.+
%'u%"+ .e 10 -e # .ur%t+ .e 2 %'i P"%t% .#!'*ii ,e % &%ce %'u%"
Ac#r.%re% (-ru(utu"ui6
2F1 ?Su(e .%t#r%te .e e'tit%ti"e %&i"i%te@ J 121 ?C#'turi "% !%'ci i' "ei@ 100000 "ei
;'re$i,tr%re% .#!'*ii 8%'u" 19 ' ,u(% .e 100000 "ei 10 J 10000 "ei6
2F2 ?D#! %&ere't% ,u(e"#r J F3 ?>e'ituri .i' cre%'te i(#!i"i*%te@ 10000 "ei
.%t .e e'tit%ti"e %&i"i%te@
;'c%,%re% .#!%'*ii %&ere'te -ri(u"ui %' -ri' !%'c% 6
121 ?C#'turi "% !%'ci i' "ei@ J 2F2 ?D#! %&ere't% ,u(e"#r 10000 "ei
.%t .e e'tit%ti"e %&i"i%te@
;'re$i,tr%re% .#!'*ii 8%'u" 29 ' ,u(% .e 100000 "ei 10 J 10000 "ei6
2F2 ?D#! %&ere't% ,u(e"#r J F3 ?>e'ituri .i' cre%'te i(#!i"i*%te@ 10000 "ei
.%t .e e'tit%ti"e %&i"i%te@
;'c%,%re% .#!%'*ii %&ere'te ce"ui .e:%" .#i"e% %' -ri' !%'c% 6
121 ?C#'turi "% !%'ci i' "ei@ J 2F2 ?D#! %&ere't% ,u(e"#r 10000 "ei
.%t .e e'tit%ti"e %&i"i%te@
L% ,&%r itu" %'u"ui 2 ,e r%(!ur,e%*+ (-ru(utu" 6
121 ?C#'turi "% !%'ci i' "ei@ J 2F1 ?Su(e .%t#r%te .e e'tit%ti"e %&i"i%te@ 100000 "ei
1
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
18/20
Cre%')e .i' .ec#'t+ri"e cu %,#ci%)ii6
S#ciet%te% 'c%,e%*+ ' 'u(er%r .e "% u'u" .i' %,#ci%tii ,+i ,u(% .e 0000 "ei -e'tru
&i'%')+ri cure'te L% &i'e"e e5erci)iu"ui &i'%'ci%r ,e c%"cu"e%*+ i ,e 're$i,tre%*+ .#!'*i ' ,u(+
.e 000 "ei ;' e5erci)iu" &i'%'ci%r ur(+t#r ,e %c/it+ ' 'u(er%r .#!'*i"e cue'ite %,#ci%tu"ui
c#'c#(ite't cu retr%$ere% .e c+tre %ce,t% % ,u(ei .e 2000 "ei
;' e5erci)iu" &i'%'ci%r N6
;'c%,%re% % ,u(ei .e-u,e .e %,#ci%tu" u'ic ' c%,ierie6
311 ?C%,% i' "ei@ J 41 ?Act=%,#c C#'turi cure'te@ 0000 "ei
;'re$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
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
19/20
(.(. 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
7/25/2019 Bilet nr. 890 OMFP 3055 cadru general i studiu de caz: teri - creane
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
Top Related