Bilan contabil

Activ
Element
Cheltuieli de nfiinare
Cldiri
Echipamente
Stocuri
Banca
Casa
Total Activ

Valoare
15,000
200,000
250,000
300,000
150,000
10,000
925,000

Pasiv
Element
Capital social
Rezerve
Profit
mprumuturi TL
Furnizori
Creditori
Venituri anticipate
Total Pasiv

Valoare
100,000
10,000
55,000
200,000
400,000
80,000
80,000
925,000

Bilan economic
Activ net
Activ
Corecii
corijat
Element
Valoare
Cheltuieli de
15,000 -15,000
0
nfiinare
Cldiri
200,000
200,000
Echipamente
250,000
250,000
Stocuri
300,000
300,000
Banca
150,000
150,000
Casa
Total Activ

10,000
925,000

10,000
-15,000

910,000

Pasiv
Element
Valoare
Capital social
Rezerve
Profit
mprumuturi TL
Furnizori
Creditori
Venituri anticipate
Diferene din
corecii
Total Pasiv

100,000
10,000
55,000
200,000
400,000
80,000
80,000

925,000

Corecii

80,000
-80,000

-15,000
-15,000

Activ net
corijat
100,000
10,000
55,000
200,000
480,000
0
80,000
0
-15,000
910,000

Metoda aditiv
Capitaluri proprii
Diferene din corecii
Activ net contabil

165,000
-15,000
150,000

Metoda substractiv
Total active
910,000
Total datorii
760,000
Activ net contabil
150,000