CUPRINS

ARGUMENT3
CAPITOLUL I: DELIMITARI PRIVIND INVENTARIEREA
PATRIMONIULUI.4
I.1. Inventarierea-procedeu al metodei contabilitatii.....4
I.. !ormele inventarierii..."
I.3. #biectul inventarierii.11

$A%IT#&U& II' ETA%E&E IN(ENTARIERII1
II.1. %re)atirea inventarierii14
II.. *e+,a+urarea inventarierii...1-
II.3. .tabilirea +i inre)i+trarea in contabilitate a
re/ultatelor inventarierii..0
CAPITOLUL III: DOCUMENTE SPECIFICE PRIVIND INVENTARIEREA
PATRIMONIULUI...36
III.1. &i+ta de inventar3-
III.. Re)i+trul inventar..31
$A%IT#&U& I(' .TU*IU *E $A2 %RI(IN*
IN(ENTARIEREA %ATRIM#NIU&UI.3"
$A%IT#&U& (' A%&I$ATIE %RA$TI$A....40
3I3&I#GRA!IE.....40
ANE5E41
ARGUMENT

Contabilitatea teb!ie "a o#ee o i$a%ine #i&ela' (laa "i (o$)leta a )ati$oni!l!i. Uneoi' in"a' )ot
a)aea &i"(e)ante inte &atele &in (ontabilitate "i ealitate' (a!*ate &e an!$ite #eno$ene e(ono$i(e'
nat!ale' ne%li+ente' %e"eli' &ela)i&ai et(. Con(o&anta &inte in#o$atiile "(i)ti(e "i (ele eale "e )oate
,ei#i(a (! a+!to!l )o(e&e!l!i n!$it in,entaiee.
In,entaieea e)e*inta an"a$bl!l o)eatiilo &e ,ei#i(ae #a)ti(a a e-i"tentei ele$entelo
)ati$oniale "!b a")e(t (antitati,' (alitati, "i ,aloi(.
A$ ale" te$a .In,entaieea )ati$oni!l!i/ &atoita i$)otantei &eo"ebite )e (ae o ae
in,entaieea in )o(e"!l &e #!n&a$entae al !nei inte)in&ei.
In (a*!l in (ae "e (on"tata li)"a &in %e"ti!ne &in ,ina an%a+at!l!i'"e i$)!ta a(e"t!ia li)"a "i "e
e(!)eea*a "!$a a#eenta )o(e"elo li)"a. C! a(ea"ta o(a*ie "e te"tea*a an%a+at!l "i "e e(!%e la $a"!i
(e teb!ie"( l!ate (! )i,ie la a(ti!nile "ale in (a&!l #i$ei.
In,entaieea "e &e"#a"oaa in (a&!l #i$ei &e (ate o%anele (o$)etente' a(e"tea #iin& $e$bii ai
(o$i"iei &e in,entaiee "a! (ei n!$iti &e Mini"te!l Finantelo.
Da(a "e )o&!(e o (ala$itate nat!ala' in,entaieea +oa(a !n ol i$)otant' &eoae(e a"a "e )ot
&ete$ina (o"t!ile (ala$itatii "i (eea (e a$ane nea#e(tat "i )oate #i #olo"it in (ontin!ae.
La "(0i$baile &e )et e"te ne(e"aa in,entaieea )ent! a &ete$ina "to(!ile a$a"e la )et!l
,e(0i "i a "to(!ilo noi (ae inta in %e"ti!ne.
In,etaieea "e a#la in "tan"a le%at!a (! (elelalte )o(e&ee ale (ontabilitatii. A"t#el' toate
o)eatiile e(ono$i(e "e (on"e$nea*a in &o(!$ente' ia &atele &in &o(!$ente "e ine%i"tea*a in (ont!i.
In#o$atiile &in (ont!i "!nt ,ei#i(ate (! a+!to!l balantei "i "e (on#!nta (! ealitatea )in inte$e&i!l
in,entaieii. In,entaieea "ta la ba*a into($iii !n!i bilant eal' (ontib!in& la a"i%!aea i$a%inii #i&ele
"i la a)li(aea )in(i)i!l!i )!&entei.
In !$a into($iii a(e"tei l!(ai a$ a,!t o(a*ia "a1$i i$bo%ate"( (!no"tintele le%ate &e
in,entaieea )ati$oni!l!i ia )in )e*enta l!(ae "i )in "t!&i!l (ontabilitatii ti$) &e )at! ani &oe"(
"a1$i (eti#i( (o$)etentele $ele )o#e"ionale . Va $!lt!$e"(.
2
$A%IT#&U& I
*E&IMITARI %RI(IN* IN(ENTARIEREA %ATRIM#NIU&UI
Contabiliatea teb!ie "a a"i%!e in#o$atii eale a"!)a a(ti,itatii !nitatii )ati$oniale in ,e&eea
(ontol!l!i a"!)a $o&!l!i in (ae "!nt %o")o&aite $i+loa(ele $ateiale "i bane"ti "i a a&o)taii &e &e(i*ii
#!n&a$entate &in )!n(t &e ,e&ee "tiinti#i(. Una &in (on&itiile #!n&a$entale ale eali*aii a(e"tei (einte o
e)e*inta (on(o&anta &e)lina (ae teb!ie "a e-i"te inte &atele ine%i"tate in (ont!i "i ealitatea
obie(ti,a &in 3nte)in&ee. E-i"tenta "i $i"(aea ,aloilo $ateiale "i bane"ti "!nt (on"e$nate in
&o(!$ente "i a)oi ine%i"tate in e,i&enta (ontabila "i e,i&enta o)eati,a' in"a a(e"te &ate )e*entate in
(ontabilitate )ot "a #ie &i#eite in a)ot (! "it!atia eala )ati$oniala.
Deoae(e in a(ti,itatea (!enta )ot a,ea lo( !nele $o&i#i(ai (antitati,e "i ,aloi(e ale
)ati$oni!l!i (ae n! )ot #i (on"e$nate in &o(!$ente' e"te ne(e"a (a' )eio&i(' "a "e (on#!nte &atele &in
e,i&enta (ontabila (! ealitatea ' !tili*an& in,entaieea (a )o(e&e! al $eto&ei (ontabile.
I.1. Inventarierea 6 procedeu al metodei contabilitatii
In,entaieea )ati$oni!l!i e)e*inta an"a$bl!l o)eati!nilo )in (ae "e (on"tata e-i"tenta
t!t!o ele$entelo &e a(ti, "i &e )a"i,' (antitati,1,aloi( "a! n!$ai ,aloi(' &!)a (a*' in )ati$oni!l
!nitatii la &ata la (ae a(ea"ta "e e#e(t!ea*a.
In,entaieea ae (a "(o) )in(i)al "tabiliea "it!atiei eale a )ati$oni!l!i #ie(aei !nitati "i (!)in&e
toate ele$entele )ati$oniale' )e(!$ "i b!n!ile "i ,aloile &etin!te (! oi(e titl!' a)atinan& alto
)e"oane +!i&i(e "a! #i*i(e' in ,e&eea into($iii bilant!l!i (ontabil (ae teb!ie "a a"i%!e o i$a%ine
#i&ela' (laa "i (o$)leta a )ati$oni!l!i' a "it!atiei #inan(iae "i a e*!ltatelo obtin!te.
O%ani*aea "i e#e(t!aea in,entaieii )ati$oni!l!i &in (a&!l e%iilo a!tono$e' "o(ietatilo
(o$e(iale' in"tit!tiilo )!bli(e' !nit4tilo (oo)eati"te' a"o(iatiilo "i (elolalte )e"oane +!i&i(e' )e(!$
"i al )e"oanelo #i*i(e (ae a! (alitatea &e (o$e(iant "e e#e(t!ea*a )oti,it )e,e&eilo Le%ii
(ontabilitatii n. 5267887' ale Re%!la$ent!l!i &e a)li(ae a Le%ii (ontabilitatii.
In te$ei!l at. 5 alin. 97: &in Le%ea (ontabilitatii' !nitatile )ati$oniale a! obli%atia "a e#e(t!e*e
in,entaieea %eneala a )ati$oni!l!i la in(e)!t!l a(ti,itatii' (el )!tin o &ata )e an' &e e%!la la "#a"it!l
an!l!i' )e )a(!"!l #!n(tionaii "ale' in (a*!l #!*ionaii' &i,i*aii "a! in(etaii a(ti,itatii' )e(!$ "i in
!$atoaele "it!atii:
3
a: in (a*!l $o&i#i(aii )et!ilo;
b: la (eeea o%anelo &e (ontol' (! )ile+!l e#e(t!aii (ontol!l!i' "a! a alto o%ane )e,a*!te &e le%e;
(: oi &e (ate oi "!nt in&i(ii (a e-i"ta li)"!i "a! )l!"!i in %e"ti!ne (ae n! )ot #i "tabilite (et &e(at
)in in,entaiee;
&: oi &e (ate oi inte,ine o )e&ae1)i$ie &e %e"ti!ne;
e: (! )ile+!l eo%ani*aii %e"ti!nilo;
#: (a !$ae a (ala$itatilo nat!ale "a! a !no (a*!i &e #ota $a+oa "a! in alte (a*!i )e,a*!te &e
le%e.
La in(e)!t!l a(ti,itatii !nitatii )ati$oniale' in,entaieea ae (a "(o) )in(i)al "tabiliea "i
e,al!aea ele$entelo )ati$oniale (e (on"tit!ie a)ot!l la (a)ital!l "o(ial. Ele$entele )ati$oniale a&!"e
(a a)ot la (a)ital!l "o(ial "e in"(i! in e%i"t!l1in,enta' %!)ate )e (ont!i. In,entaieea an!ala a
ele$entelo )ati$oniale "e #a(e' &e e%!la' (! o(a*ia in(0eieii e-e(iti!l!i #inan(ia' a,an&!1"e in ,e&ee
"i ")e(i#i(!l a(ti,itatii !nitatilo )ati$oniale.
Dete$inaea eala a ele$entelo )ati$oniale ae &e)t (on"e(inta (al(!laea (oe(ta a
in&i(atoilo e(ono$i(i #!ni*ati &e (ontabilitate: )o&!(tia #inita' )o&!(tia in (!" &e e-e(!tie' ,enit!i "i
e*!ltate "i i$)li(it #!n&a$entaea &o(!$entelo &e "inte*a "i a)otae: bilant!l "i (ont!l &e e*!ltate.
Pin inte$e&i!l in,entaieii "e in#a)t!ie"te !n (ontol a"!)a inte%itatii "i %e"tionaii
)ati$oni!l!i inte)in&eii. C! o(a*ia in,entaieii "e &e"(o)ea nee%!li (a: #!t!i' &ela)i&ai' )a"taea
"i $ani)!laea ne(oe")!n*atoae a b!n!ilo )e$itan& "tabilia a")!n&eii "i l!aea $a"!ilo ne(e"ae
i$)oti,a (elo ,ino,ati )ent! e(!)eaea )e+!&i(iilo (a!*ate. Pent! #a)t!l (a )e (alea in,entaieii "e
i&enti#i(a "to(!ile &e b!n!i ne!tili*ate' a,aiate "a! &e%a&ate' in,e(0ite' (eantele "i &atoiile (!
te$ene &e)a"ite' in,entaieea (ontib!ie la ta%eea a(e"toa in (i(!it!l e(ono$i(' la a((eleaea ,ite*ei
&e otatie a a(ti,elo (i(!lante "i la e")e(taea &i"(i)linei #inan(iae.
In,entaieea (a )o(e&e! al $eto&ei (ontabilitatii in&e)line"te tei #!n(tii:
1.!unctia de control a concordantei dintre in,ormatiile ,urni/ate de contabilitate +i realitate
Datele )e*entate &e (ontabilitate a! !n (aa(te elati, &eoae(e:
1 (ontabilitatea n! "!)in&e $o&i#i(aile (antitati,e "i (alitati,e )o&!"e in ti$)!l tan")ot!l!i'
$ani)!laii "i &e)o*itaii b!n!ilo e(ono$i(e;
1 in (a&!l !nei %e"ti!ni )ot "a a)aa #!t!i' i"i)e "i )oa"ta %o")o&aie a b!n!ilo;
1 &atele )el!(ate &in &o(!$entele )i$ae )ot #i o$i"e (! o(a*ia ine%i"taii lo in (ontabilitate'
ine%i"tate e)etat "a! eonat;
1 )e"oanele %e"tionae ale b!n!ilo )ot &a &o,a&a &e ne%li+enta "a! ne)i(e)ee;
1 )ot "a a)aa "to(!i #aa $i"(ae' %e! ,an&abile "a! in )l!";
4
1 la !nele b!n!i )ot "a a)aa an!lai &e (o$en*i &atoita en!ntailo e#e(t!ate &e (ate (lienti'
(a*!i &e #ota $a+oa' (ala$itati nat!ale.
Pin in,entaieea %eneala a )ati$oni!l!i "e eali*ea*a i&enti#i(aea b!n!ilo (ae n! )ot #i
!tili*ate' (eantele ,e(0i nein(a"ate "i "e ia! $a"!i &e )einta$)inae "a! li$itae a )a%!belo' )ent!
(e"teea e#i(ientei "i intaiea &i"(i)linei &e(ontailo.
. !unctia de +tabilire a +ituatiei nete +i a re/ultatului e7ercitiului
Pe ba*a in,entaieii "e )oate &ete$ina "it!atia neta a )ati$oni!l!i "i a e*!ltat!l!i net.
Sit!atia neta a )ati$oni!l!i < a(ti,e 9in,entaiate:1&atoii 9in,entaiate:
Re*!ltat!l net < Sit!atia neta a )ati$oni!l!i 1 Sit!atia neta A)ot!l a"o(iatilo=
9&e la "#a"it!l e-e(iti!l!i: 9la "#a"it!l e-e(iti!l!i: 9&e la in(e)!t!l e-e(iti!l!i:
= >?/ at!n(i (an& in (!"!l e-e(iti!l!i a! lo( a$b!"ai &e (a)ital "o(ial
>1> at!n(i (an& in (!"!l e-e(iti!l!i a! lo( $a+oai &e (a)ital "o(ial
Sit!atia )ati$oni!l!i "e &ete$ina &!)a in,entaieea "i "tabiliea (! e-a(titate a ,aloii a(ti,elo
"i obli%atiilo #i$ei.
3. !unctia de calcul +i evidenta a +tocurilor8 con+umurilor +i van/arilor
Unitatile )ati$oniale $i(i )ot #olo"i )ent! (ontabili*aea o)eatiilo )i,in& "to(!ile &e $ateii
)i$e' $ateiale' $a#!i' )o&!"e #inite' $eto&a in,enta!l!i inte$itent.
Poti,it a(e"tei $eto&e toate intaile &e "to(!i &in (!"!l l!nii ,o #i e,i&entiate (! a+!to!l
(ont!ilo &e (0elt!ieli 9(la"a a "a"ea &in Plan!l %eneal &e (ont!i:.La "#a"it!l l!nii "e ,a &ete$ina
,aloae "to(!l!i )in in,entaiee.
A)li(aea a(e"tei $eto&e )e"!)!ne )a(!%eea !$atoaelo eta)e:
7. Pel!aea la (0elt!ieli a "to(!l!i initial )in &ebitaea (ont!ilo &e (0elt!ieli a#eente "to(!ilo
9&in (la"a a "a"ea: in (oe")on&enta (! (ont!ile &e "to(!i e")e(ti,e 9(la"a a teia:
2. Ine%i"taea intailo &e "to(!i &in (!"!l l!nii (! a+!to!l (ont!ilo &e (0elt!ieli
3. Ine%i"taea "ol&!l!i #inal "tabilit )in in,entaiee. La "#a"it!l #ie(aei l!ni (ont!ile &e
"to(!i "e &ebitea*a in (oe")on&enta (! (ont!ile &e (0elt!ieli a#eente' (! ,aloae "to(!l!i
"tabilit )in in,entaiee. A(e"te "to(!i &e la "#a"it!l l!nii "e ,o an!la la in(e)!t!l l!nii
!$atoae )in ine%i"taea lo )e (0elt!ieli.
4. Stabiliea ,aloii ie"iilo &e "to(!i &!)a #o$!la:
Ie"ii < Sto( initial ? Intai @ Sto( #inal 9&ete$inat )in in,entaiee:
A
In,entaieea "i in,enta!l +oa(a !n ol &e "ea$a "i in&e)line"( #!n(tii i$)otante in (ontabilitate "i
in %e"ti!nea )ati$oni!l!i:
a: #!n(tia &e ba*a (on"ta in veri,icarea realitatii +i inte)ritatii patrimoniului unitatii.
Ea e"te !n $i+lo( &e (ontol al %e"tionaii' a&$ini"taii "i )a"taii $i+loa(elo e(ono$i(e "i a "!"elo
(oe")!n*atoae &in !nitatile e(ono$i(e "a! in"tit!tiile &e "tat.
b: Pin in,entaiee "e &ete$ina "i marimea unor indicatori economici (!)in"i in
(ontabilitate "i in bilant. Pe a(e"ta ba*a ae lo( &ete$inaea )o&!(tiei nete$inate "i "e
#!ni*ea*a in#o$atii (! (aa(te eal a"!)a in&i(atoilo (!)in"i in bilant!l (ontabil'
a")!n*an& (eintelo $eto&ei (ontabilitatii. De a(eea' in,entaieea )e(e&e "i
)e%ate"te elaboaea bilant!l!i (ontabil an!al.
(: C! )ile+!l in,enataieii "!nt e,i&entiate "i ,aloile ne!tilo*abile' "to(ate' a,aiate "a!
&e%a&ate' (eantele "i an%a+a$entele (! te$en e-)iat. Con"tataea &e)e(ieilo &e
b!n!i "i ,aloi "ta la ba*a )o,i*ioanelo.
&: In,entaieea e"te o par)9ie importanta de control a"!)a inte%itatii )ati$oni!l!i
"i a (e"teii a")!n&eii $ateiale. C! a(e"t )ile+ "!nt )!"e in e,i&enta "!"ta%eile'
&e#i(itele in )a"taea b!n!ilo "i "e "tabile"( a")!n&eile "i $a"!ile &e e(!)eae a
)a%!belo.
e: Liteat!a &e ")e(ialitate )!ne in e,i&enta "i ol!l )e (ae il +oa(a in,entaieea in
)e#e(tionaea (ontabilitatii' in inlat!aea !no &e#i(iente $ani#e"tate in a(e"t &o$eni!
"i (ae )ot #a,oi*a nea+!n"!i in %e"tionaea ,aloilo $ateiale. In !$a in,entaieii
)ot e*!lta (on(l!*ii i$)otante (! )i,ie la (e"teea o)eati,itatii' e-a(titatii "i
(laitatii in e%i"tailo in (ontabilitate' la in"!"iea "i a)li(aea no$elo #inan(ia
(ontabile.
I.. !ormele inventarierii
F!n(tiile' ol!l "i obie(ti,ele in,entaieii a! &ete$inat !tili*aea &i#eitelo #o$e &e in,entaiee
in )a(ti(a (ontabila. De a(eea' "e i$)!ne "i o (la"i#i(ae a in,entaieii' (ae )oate #i #a(!ta #olo"in&
&i#eite (iteii:
6
A. *upa natura +i continutul economic al elementelor +upu+e inventarierii +e pot di+tin)e'
1. In,entaieea $i+loa(elo e(ono$i(e $ateiale "i bane"ti a#late in 3nte)in&ee : $i+loa(e #i-e'
$ateiale' $a#!i
Pati(!laitatea in,entaieii a(e"to (o$)onente ale )ati$oni!l!i (on"ta in #a)t!l (a ,ei#i(aea "e
#a(e )in (on"tatae #a)ti(a "i (antitati,a. Fa( e-(e)tie &e la e%!la' $i+loa(ele bane"ti a#late in (ont!i la
ban(a' la (ae ,ei#i(aea "e #a(e )e ba*a &e &o(!$ente. In,entaieea $ateialelo' )o&!"elo' $a#!ilo
"i a$bala+elo "e #a(e )e lo(!i "i %e"ti!ni.
. In,entaieea $i+loa(elo (i(!lante a#late in $i"(ae @ &e(ontae 9(lienti1&ebitoi:. Ea "e #a(e
)e ba*a &e &o(!$ente "i' &e a(eea' no$ele le%ale )e,a& (a in ,e&eea "tabiliii &e)t!ilo "i obli%atiilo
e(i)o(e' !nitatilo e(ono$i(e teb!ie (a (el )!tin o &ata )e an "a #a(a "(0i$b &e e-ta"e "a! )!n(ta+e (!
(lientii' #!ni*oii "i (! (eilalti &ebitoi "i (e&itoi. E-ta"ele (!)in& &e e%!la n!$ai )o*itiile )i,in&
obli%atiile "i "e )e*inta (o$i"iei &e in,entaiee )ent! (on#i$aea ealitatii "ol&!l!i 9&atoiei "a!
(eantei:. E-ta"ele "e ti$it &e (ate !nitatile (e&itoae (elo &ebitoae "i tin lo( &e (on(iliee (on#o$
)o(e&!ii abitae.
3. In,entaieea $i+loa(elo (i(!lante in $i"(ae @ tan"#o$ae 9)o&!(tie nete$inata'
(0elt!ieli anti(i)ate' in,e"titiile nete$inate:' "e #a(e )in (on"tataea #a)ti(a la #inele )eioa&ei #ie )in
$eto&a (ontabila (ae )e"!)!ne in,entaieea obli%atoie.
4. In,entaieea obli%atiilo #ata &e "tat' &e #!ni*oi "i (e&itoi (on"ta in ,ei#i(aea $in!tioa"a a
"!$elo (ae (on"tit!ie "ol&!l (ont!ilo e")e(ti,e' a"t#el in(at a(e"te "ol&!i "a e-)i$e ealitatea.
3. *in punct de vedere al +,erei de cuprindere "e &i"tin%:
1. In,entaieea %eneala (!)in&e inte%!l )ati$oni! al !nitatii' )e(!$ "i b!n!ile (e a)atin
alto !nitati' &a (ae "e a#la te$)oa in !nitate. A%entii e(ono$i(i $i(i "!nt obli%ati "a e#e(t!e*e
in,entaieea %eneala a )ati$oni!l!i la in(e)!t!l a(ti,itatii' (el )!tin o &ata )e an' "i in (a*!l #!*ionaii
"a! in(etaii a(ti,itatii.
. In,entaieea )atiala (!)in&e n!$ai o )ate &in )ati$oni!' o an!$ita (ate%oie' "a! an!$ite
#el!i &e $i+loa(e e(ono$i(e &in !nitati.
$. In ,unctie de perioada la care +e e7ecuta8 +au periodicitate8 "e )ot &i"tin%e:
1. In,entaieea an!ala' a,an& (a "(o) e#le(taea in bilant a "it!atiei eale a )ati$oni!l!i' e"te
obli%atoie )ent! toate !nitatile. Fiin& o l!(ae )e$e%atoae into($iii bilant!l!i' a(ea"ta (!)in&e
B
$i+loa(ele e(ono$i(e )o)ii "i (ele a)atinan& alto !nitati &a (ae "e %a"e"( in !nitatea e")e(ti,a in
)a"tae' in(0iiee' (on(e"ionae' )el!(ae' &e)t!ile "i obli%atiile inte)in&eii' &e(i e"te o in,entaiee
%eneala "i (o$)leta.
. In,entaieea )eio&i(a "a! &e %e"ti!ne "e e#e(t!ea*a la an!$ite )eioa&e: ti$e"te' l!na'
&e(a&a. Ea )oate #i )atiala' a,an& (a obie(t (on"tataea e-i"tentei an!$ito $i+loa(e "a! "!"e.
5
3. In,entaieea o(a*ionala e"te &ete$inata &e )e&aea1)i$iea %e"ti!nilo' &e (ala$itati' &e
(o$a"ai a !nitatilo' )!tan& #i %eneala "a! )atiala.
4. In,entaieea ino)inata e"te e#e(t!aea #aa an!ntae )ealabila a %e"tiona!l!i' &a in )e*enta
l!i' la &atele "tabilite &e (en*oi in )lan!l &e (ontol' (an& "!nt in&i(ii &e e-i"tenta a )l!"!ilo "i a
$in!"!ilo in %e"ti!ne. De e%!la' e"te in,entaiee )atiala.
Sinteti*an&' "e )oate ")!ne (a' &a(a a,e$ in ,e&ee obie(t!l' "#ea &e (!)in&ee "i "tat!t!l
e(ono$i(o1+!i&i(' in,enta!l e"te &e &o!a #el!i: (i,il "i %eneal1(ontabil.
In,enta!l (i,il "e e#e(t!ea*a o(a*ional "i (!)in&e an!$ite (o$)onente ale )ati$oni!l!i. El "e
into($e"te in !$atoaele i$)e+!ai:
1 )e&ae1)i$iea &e %e"ti!ne;
1 oi &e (ate oi "!nt in&i(ii (! )i,ie la e-i"tenta &e li)"!i in %e"ti!ne (ae n! )ot #i (on"tatate
&e(at )in in,entaiee "a! )l!"!i neine%i"tate;
1 at!n(i (an& a! lo( (ala$itati (ae a! a&!" &a!ne )ati$oni!l!i inte)in&eii;
1 at!n(i (an& "e eali*ea*a &i,i*aea !nei %e"ti!ni.
In,entaieea %eneal1(ontabila ae (aa(te )eio&i( "i "e e#e(t!ea*a la in(e)!t!l a(ti,itatii' la
"#a"it!l #ie(a!i an &e %e"ti!ne @ in(0i&eea e-e(iti!l!i #inan(ia "i in (a* &e li(0i&ae "a! #!*ionae.
*. *upa procedeul ,olo+it8 in,entaieea )oate #i:
1. In,entaieea totala @ (on"ta in n!$aaea' $a"!aea' (antaiea $i+loa(elo )ati$oniale
(!)in"e in in,entaiee.
. In,entaieea )in "on&a+ @ (on"ta in n!$aaea' (antaiea' $a"!aea an!$ito #el!i &e
$i+loa(e e(ono$i(e.
E. *upa +cop8 in,entaieea )oate #i:
1. In,entaiee &e (on"tatae a e-i"tentei ele$entelo )ati$oniale' !$ain&!1"e e-i"tenta
$i+loa(elo e(ono$i(e "i a "!"elo a%entilo e(ono$i(i
. In,entaieea )ent! &ete$inaea ,aloii &e !tilitate a ele$entelo )ati$oniale )ent!
"tabiliea i$)otantei' a %a&!l!i &e #olo"ie a $i+loa(elo e(ono$i(e.
In (a*!l Ro$aniei' Le%ea (ontabilitatii 95267887: )e,e&e 9at. 5: (a )e"oanele +!i&i(e "i #i*i(e
(ae o%ani*ea*a (ontabilitate )o)ie' a! obli%atia "a e#e(t!e*e in,entaieea %eneala a )ati$oni!l!i la
8
in(e)!t!l a(ti,itatii' (el )!tin o &ata )e an )e )a(!"!l #!n(tionaii "ale' in (a*!l #!*ionaii "a! in(etaii
a(ti,itatii' )e(!$ "i in alte "it!atii )e,a*!te &e le%e.
Mini"te!l Finantelo )oate a)oba e-(e)tii &e la e%!la in,entaieii an!ale )ent! !nele b!n!i
(! (aa(te ")e(ial la )o)!neea $ini"teelo &e e"ot.
I.3. #biectul inventarierii
Obie(t!l in,entaieii )oate #i e)e*entat &e:
Ele$entele )ati$oniale )o)ii
In,entaieea an!ala a ele$entelo )ati$oniale "e #a(e' &e e%!la' (! o(a*ia in(0eieii e-e(iti!l!i
#inan(ia' a,an&!1"e in ,e&ee "i ")e(i#i(!l a(ti,itatii !nitatilo )ati$oniale.
In (a&!l a%entilo e(ono$i(i (! a(ti,itate (o$)le-a' b!n!ile $ateiale )ot #i in,entaiate "i inaintea
&atei &e 37 &e(e$bie' (! (on&itia a"i%!aii ,aloi#i(aii "i (!)in&eii e*!ltatelo in,entaieii in bilant!l
(ontabil into($it )ent! an!l e")e(ti,.
C!n!ile "i ,aloile a)atinan& alto )e"oane +!i&i(e "a! #i*i(e' )i$ite in )a"tae "a! (!"to&ie'
")e ,an*ae in (on"i%natie
C!n!ile a)atinan& alto !nitati 9in(0iiate' in lea"in%' in (!"to&ie' (! ,an*ae in (on"i%natie' ")e
)el!(ae et(.: "e in,entaia*a "i "e in"(i! in li"te "e)aate. Li"tele &e in,entaiee )ent! b!n!ile in
(!"to&ie ,o (ontine in#o$atii (! )i,ie la n!$a!l "i &ata a(t!l!i &e (!"to&ie "i ale &o(!$ent!l!i &e
li,ae 9#a(t!a:' )e(!$ "i alte in#o$atii !tile.
C!n!ile &ate la teti 9(ele &ate ")e )el!(ae:
C!n!ile in (!" &e a)o,i*ionae
C!n!ile a(0i*itionate a#late in (!" &e a)o,i*ionae "e in,entaia*a &e !nitatea (!$)aatoae "i "e
in"(i! in li"te &e in,entaiee "e)aate.
7D
$A%IT#&U& II
ETA%E&E IN(ENTARIERII
Ra")!n&eea )ent! b!na o%ani*ae a l!(ailo &e in,entaiee' )oti,it )e,e&eilo at. 77 alin.
93: &in Le%ea (ontabilitatii' e,ine a&$ini"tato!l!i' o&onato!l!i &e (e&ite "a! altei )e"oane (ae ae
obli%atia %e"tionaii )ati$oni!l!i "i (ae elaboea*a "i tan"$ite (o$i"iilo &e in,entaiee in"t!(ti!ni
"(i"e in a(e"t "en"' a&a)tate la ")e(i#i(!l !nitatii.
In,entaieea )ati$oni!l!i "e e#e(t!ea*a &e (ate (o$i"ii &e in,entaiee' #o$ate &in (el )!tin
&o!a )e"oane' n!$ite )in &e(i*ie "(i"a' e$i"a &e )e"oanele a!toi*ate. En &e(i*ia &e n!$ie "e
$entionea*a' in $o& obli%atoi!' (o$)onenta (o$i"iei' n!$ele e")on"abil!l!i (o$i"iei' $o&!l &e
e#e(t!ae a in,entaieii' %e"ti!nile "!)!"e in,entaieii' &ata &e in(e)ee "i te$inae a o)eati!nilo.
La !nitatile $i(i' in,entaieea )oate #i e#e(t!ata &e (ate o "in%!a )e"oana.
Pin !nitati $i(i la (ae' )oti,it e%le$entailo &in )e*entele no$e' in,entaieea )oate #i e#e(t!ata &e o
"in%!a )e"oana' "e intele%e: )e"oanele #i*i(e (ae a! (alitatea &e (o$e(iant "a! "o(iet4File (o$e(iale
al (4o n!$a &e "alaiati e"te &e )ana la &o!a )e"oane' ia ,aloile $ateiale (ae teb!ie in,entaiate n!
&e)a"e"( )la#on!l "tabilit &e a&$ini"tatoii !nitatii.
Co$i"iile &e in,entaiee "!nt (oo&onate' a(olo !n&e e"te (a*!l' &e (ate o (o$i"ie (entala
n!$ita' &e a"e$enea' )in &e(i*ie "(i"a e$i"a &e (on&!(eea "o(ietatii' (ae ae (a "a(ina "a o%ani*e*e'
"a in"t!ia"(a' "a "!)a,e%0e*e "i "a (ontole*e $o&!l &e e#e(t!ae a o)eaFi!nilo &e in,entaiee.
Co$i"ia &e in,entaiee a")!n&e &e e#e(t!aea t!t!o l!(ailo &e in,entaiee' )oti,it )e,e&eilo
le%ale.
Pent! &e"#a"!aea in b!ne (on&itii a o)eati!nilo &e in,entaiee' in (o$i"ii ,o #i n!$ite )e"oane (!
)e%atie (oe")!n*atoae e(ono$i(a "i te0ni(a' (ae "a a"i%!e e#e(t!aea (oe(ta "i la ti$) a in,entaieii
)ati$oni!l!i' in(l!"i, e,al!aea ele$entelo )ati$oniale )oti,it )(t. 78 &in Re%!la$ent!l &e a)li(ae a
Le%ii (ontabilitatii n. 5267887' a)obata )in Gotaaea H!,en!l!i n. BD467883.
In,entaieea )ati$oni!l!i "e )oate e#e(t!a atat )in "alaiatii )o)ii' (at "i )e ba*a &e (onta(te &e
)e"tai &e "e,i(ii in(0eiate (! )e"oane #i*i(e "a! +!i&i(e.
Din (o$i"ia &e in,entaiee n! )ot #a(e )ate %e"tionaii &e)o*itelo "!)!"e in,entaieii "i ni(i (ontabilii
(ae tin e,i&enta %e"ti!nii e")e(ti,e' (! e-(e)tia !nitatilo $i(i )e,a*!te 3n )e*entele no$e.
Me$bii (o$i"iilo &e in,entaiee n! )ot #i inlo(!iti &e(at in (a*!i bine +!"ti#i(ate "i n!$ai )in &e(i*ie
"(i"a' e$i"a &e (ate (ei (ae i1a! n!$it.
77
In ,e&eea b!nei &e"#a"!ai a o)eati!nilo &e in,entaiee' a&$ini"tatoii' o&onatoii &e
(e&ite "a! alte )e"oane' (ae a! obli%atia %e"tionaii )ati$oni!l!i teb!ie "a ia $a"!i )ent! (eaea
(on&itiilo (oe")!n*atoae &e l!(! (o$i"iei &e in,entaiee' )in:
1 o%ani*aea &e)o*itaii ,aloilo $ateiale %!)ate )e "ototi)o&i$en"i!ni' (o&i#i(aea a(e"toa "i
into($iea eti(0etelo &e a#t;
1 tineea la *i a e,i&entei te0ni(o1o)eati,e la %e"ti!nile &e ,aloi $ateiale "i a (elei (ontabile "i
e#e(t!aea l!naa a (on#!ntaii &atelo &inte a(e"te e,i&ente;
1 )ati(i)aea la l!(aile &e in,entaiee a inte%ii (o$i"ii &e in,entaiee;
1a"i%!aea )e"onal!l!i ne(e"a )ent! $ani)!laea ,aloilo $ateiale (ae "e in,entaia*a' e")e(ti,
)ent! "otae' a"e*ae' (antaie' $a"!ae' n!$aae et(.;
1 a"i%!aea )ati(i)aii la i&enti#i(aea b!n!ilo in,entaiate 9(alitate' "ot' )et et(.: a !no )e"oane
(o$)etente &in !nitate "a! &in a#aa a(e"teia' la "oli(itaea e")on"abil!l!i (o$i"iei &e in,entaiee' (ae
a! obli%atia &e a "e$na li"tele &e in,entaiee )ent! ate"taea &atelo in"(i"e;
1 &otaea %e"ti!nii (! a)aate "i in"t!$ente a&e(,ate "i in n!$a "!#i(ient )ent! $a"!ae' (antaie
et(.' (! $i+loa(e &e i&enti#i(ae 9(ataloa%e' $o"te' "on&e et(.:' )e(!$ "i (! #o$!laele "i e(0i*itele
ne(e"ae;
1 &otaea (o$i"iei &e in,entaiee (! $i+loa(e te0ni(e &e (al(!l "i &e "i%ilae a ")atiilo in,entaiate;
1 &otaea %e"ti!nilo 9$a%a*ine' &e)o*ite et(.: (! &o!a an&!i &e in(!ietoi &i#eite.
D!)a )i$iea &e(i*iei "(i"e' e")on"abil!l (o$i"iei &e in,entaiee i&i(a' "!b "e$nat!a
&ie(to!l!i e(ono$i(' a (ontabil!l!i1"e# "a! a altei )e"oane n!$ite "a in&e)linea"(a a(ea"ta #!n(tie'
li"tele &e in,entaiee' ,i*ate "i )aa#ate &e (ate a(e"ta' &!)a (ae (o$i"ia "e )e*inta la "e&i!l %e"ti!nii (e
!$ea*a a #i in,entaiata in ,e&eea e#e(t!aii in,entaieii #i*i(e.
II.1. %re)atirea inventarierii
Pin(i)alele $a"!i o%ani*atoi(e (ae teb!ie l!ate &e (ate (o$i"ia &e in,entaiee "!nt !$atoaele:
a: "oli(itaea !nei &e(laatii "(i"e %e"tiona!l!i a")!n*ato al ,aloilo $ateiale &in (ae
"a e*!lte (a:
1 %e"tionea*a ,aloi $ateiale "i in alte lo(!i &e &e)o*itae;
1 ae in %e"ti!ne ,aloi $ateiale a)atinan& tetilo' )i$ite (! "a! #aa &o(!$ente;
1 ae )l!"!i "a! li)"!i in %e"ti!ne &e")e a (ao (antitate "a! ,al!ae ae (!no"tinta;
72
1 ae ,aloi $ateiale nee(e)tionate "a! (ae teb!ie e-)e&iate 9li,ate:' )ent! (ae "1a!
into($it &o(!$entele a#eente;
1 a )i$it "a! a elibeat ,aloi $ateiale #aa &o(!$ente le%ale;
1 &etine n!$ea "a! alte 0atii &e ,aloae e*!ltate &in ,an*aea b!n!ilo a#late in %e"ti!nea
"a;
1 ae &o(!$ente &e )e&ae1elibeae (ae n! a! #o"t o)eate in e,i&enta %e"ti!nii "a! (ae n! a!
#o"t )e&ate la (ontabilitate;
1 %e"tiona!l ,a $ai $entiona #el!l' n!$a!l "i &ata !lti$!l!i &o(!$ent &e intae "i ie"ie a
b!n!ilo in6&in %e"ti!ne.
b: "a i&enti#i(e toate lo(!ile 9in(a)eile: in (ae e-i"ta ,aloi $ateiale (e !$ea*a a #i
in,entaiate
(: "a a"i%!e in(0i&eea "i "i%ilaea' in )e*enta %e"tiona!l!i' oi &e (ate oi "e inte!)
o)eati!nile &e in,entaiee "i "e )aa"e"te %e"ti!nea.
Da(a ,aloile $ateiale "!)!"e in,entaieii' %e"tionate &e (ate o "in%!a )e"oana' "!nt
&e)o*itate in lo(!i &i#eite "a! (an& %e"ti!nea ae $ai $!lte (ai &e a((e"' $e$bii (o$i"iei (ae
e#e(t!ea*a in,entaieea teb!ie "a "i%ile*e toate a(e"te lo(!i "i (aile lo &e a((e"' (! e-(e)tia lo(!l!i in
(ae a in(e)!t in,entaieea' (ae "e "i%ilea*a n!$ai in (a*!l (an& in,entaieea n! "e te$ina int1o
"in%!a *i.
La el!aea l!(ailo "e ,ei#i(a &a(a "i%ili!l e"te inta(t; in (a* (onta' a(e"t #a)t "e ,a
(on"e$na int1!n )o(e"1,ebal &e &e"i%ilae' (ae "e "e$nea*a &e (ate (o$i"ia &e in,entaiee "i &e (ate
%e"tiona.
Do&!$entele into($ite &e (o$i"ia &e in,entaiee a$an in (a&!l %e"ti!nii in,entaiate' in
#i"iee' (a"ete' &!la)!i' et(.' in(!iate "i "i%ilate. Si%ili!l "e )a"tea*a )e &!ata in,entaieii' &e (ate
e")on"abil!l (o$i"iei &e in,entaiee.
&: "a bae*e "i "a "e$ne*e' la !lti$a o)eati!ne' #i"ele &e $a%a*ie' $entionan& &ata
la (ae "1a! in,entaiat ,aloile $ateiale' "a ,i*e*e &o(!$entele (ae )i,e"( intai "a! ie"ii &e ,aloi
$ateiale' e-i"tente in %e"ti!ne &a neine%i"tate' "a &i")!na ine%i"taea a(e"toa in #i"ele &e $a%a*ie "i
)e&aea lo in (ontabilitate' a"t#el in(at "it!atia "(i)ti(a a %e"ti!nii "a e#le(te ealitatea;
e: "a ,ei#i(e n!$ea!l &in (a"a "i "a "tabilea"(a "!$a in(a"ailo &in *i!a (!enta'
"oli(itan& into($iea $oneta!l!i 9la %e"ti!nile (! ,an*ae (! a$an!nt!l: "i &e)!neea n!$ea!l!i la
(a"eia !nitatii; "a i&i(e ben*ile &e (ontol &e la a)aatele &e (a"a "i Ita$)ila !nitatii "i "a le )a"te*e in
"i%!anta;
73
#: "a (ontole*e &a(a toate in"t!$entele "i a)aatele &e $a"!a "a! &e (antaie a! #o"t
,ei#i(ate "i &a(a "!nt in b!na "tae &e #!n(ti!ne;
%: "a "i"te*e o)eatiile &e )e&ae1)i$ie a b!n!ilo "!)!"e in,entaieii' l!an&!1"e &in
ti$) $a"!ile (oe")!n*atoae )ent! a n! "e "tan+eni )o(e"!l no$al &e li,ae "a! &e )i$ie a
b!n!ilo;
0: "a aan+e*e b!n!ile "!)!"e in,entaieii
Pe toata &!ata in,entaiei' )o%a$!l "i )eioa&a in,entaieii ,o #i a#i"ate la lo( ,i*ibil.
74
II.. *E.!A.URAREA IN(ENTARIERII
Con"tataea e-i"tentei ele$entelo in,entaiate "e #a(e )in ob"e,aea &ie(ta 9)in n!$aae'
(antaie' $a"!ae' (!bae "i (al(!le te0ni(e' &!)a (a*: )ent! b!n!ile (o)oale 9$ateiale:' )e ba*a &e
e%i"te "a! &o(!$ente 9e-ta"e &e (ont (on#i$ate &e teti:' )ent! b!n!ile ne(o)oate 9ne$ateiale:'
(eante "i &atoii. In (eea (e )i,e"te e,al!aea ele$entelo )ati$oniale in,entaiate' a(ea"ta "e #a(e la
ni,el!l ,aloii a(t!ale' &en!$ita ,al!ae &e in,enta.
Val!aea &e in,enta' (a e-)e"ie a ,aloii a(t!ale e"te e"ti$ata in #!n(tie &e )et!l )ietei' !tilitatea
b!n!l!i )ent! e(ono$ia inte)in&eii' "taea "i a$)la"aea b!n!ilo. De a(eea' in $ai $!lte l!(ai &e
")e(ialitate "e )e(i*ea*a (a ,al!aea &e in,enta e"te e%ala (! ,al!aea &e inteb!intae. Valoile
$ateiale e,al!ate la ,aloaea a(t!ala n!$ita "i ,aloae &e !tilitate "e ,o in"(ie in (oloana
(oe")!n*atoae &in li"ta &e in,entaiee n!$ai in (a*!l (on"tataii &e)e(ieilo. Valoaea &e in,enta "e
,a "tabili )oti,it )in(i)i!l!i )!&entei. In (a*!l in (ae "e (on"tata (a ,aloaea &e in,enta' "tabilita in
#!n(tie &e )et!l )ietei' !tilitatea b!n!l!i "i "taea in (ae "e a#la e"te $ei $ae &e(at ,aloaea &in
(ontabilitate a a(e"to b!n!i' in li"tele &e in,entaiee "e ,o in"(ie ,aloile &in (ontabilitate. Da(a
,aloaea &e in,enta e"te $ai $i(a &e(at (ea &in (ontabilitate' in li"tele &e in,entaiee "e ,a in"(ie "i
,aloaea &e in,enta' &i#eenta e)e*entan& &e)e(ieea b!n!ilo e")e(ti,e.
Con"tataile e#e(t!ate &e (o$i"ia &e in,entaiee "e in"(i! in li"te &e in,entaiee (ae "e
into($e"( "e)aat )e lo(!i &e &e)o*itae' )e %e"tionai "i )e (ate%oii &e b!n!i.
In li"tele &e in,entaiee "e )e*inta (antitatea #a)ti(a' (aa(tei"ti(ile (alitati,e ale ele$entelo
in,entaiate "i "taea lo. A(e"tea "e "e$nea*a #ila (! #ila &e (ate (o$i"ia &e in,entaiee "i &e (ate
%e"tionai' ia )e !lti$a #ila a li"telo &e in,entaiee %e"tiona!l teb!ie "a $entione*e:
1 &a(a toate (antitatile &e b!n!i a! #o"t "tabilite in )e*enta "a;
1 &a(a b!n!ile e")e(ti,e "e a#la in )a"taea "i a")!neea "a;
1 e,ent!ale obie(tii )e (ae le ae &e #a(!t;
1 &a(a ae b!n!i (ae a! a$a" nein,entaiate.
Re*!ltatele in,entaieii "e "tabile"( )in (o$)aaea &atelo (on"tatate #a)ti(
"i in"(i"e in li"tele &e in,entaiee (! (ele &in e,i&enta te0ni(o1o)eati,a 9#i"ele &e $a%a*ie: "i &atelo &in
(ontabilitate (ae "!nt ,ei#i(ate $ai intai (! a+!to!l balantelo &e ,ei#i(ae "inteti(e "i analiti(e' a)oi "e
7A
,ei#i(a e-a(titatea &atelo &in in,enta' )in (on#!ntaea e-e$)la!l!i &in a(e"te li"te "(i"e &e (o$i"ia
&e in,entaiee (! e-e$)la!l "(i" &e %e"tiona' (oe(tan&!1"e e,ent!alele &i#eente (on"tatate.
Con"tataile (o$i"iei &e in,entaiee )i,in& "to(!ile' e")e(ti, "ol&!ile b!n!ilo $ateiale
in,entaiate "i "tabiliea &i#eentelo' "e (on"e$nea*a in li"tele &e in,entaiee. In (a*!l $o&i#i(ailo
!lteioae #a(!te !nilateal in #i"ele &e $a%a*ie' (on"e$naile ,o #i )e(e&ate &e o an(0eta )ealabila
a$an!ntita.
Inainte &e "tabiliea e*!ltatelo in,entaieii "e )o(e&ea*a la o ,ei#i(ae $in!tioa"a a e-a(titatii
t!t!o "to(!ilo &in #i"ele &e $a%a*ie "i a "ol&!ilo &in (ontabilitate )ent! b!n!ile in,entaiate. Eoile
&e"(o)eite (! a(ea"ta o(a*ie teb!ie (oe(tate o)eati,' &!)a (ae "e )o(e&ea*a la "tabiliea e*!ltatelo
in,entaieii )in (on#!ntaea (antitatilo (on"e$nate in li"tele &e in,entaiee ,aianta "i$)li#i(ata' (!
e,i&enta te0ni(o1o)eati,a )ent! #ie(ae )o*itie in )ate !$an& (a )o*itiile (! &ieente "a #ie )el!ate in
li"ta &e in,entaiee (entali*atoae.
%articularitati ale inventarierii
1 b!n!ile a#late in a$bala+e oi%inale inta(te n! "e &e"#a( &e(at )in "on&a+' a(e"t l!(! !$an&
a #i $entionat "i in li"tele &e in,entaiee e")e(ti,e;
1 la li(0i&e a (ao (antitate e#e(ti,a n! "e )oate "tabili )in tan",a*ae "i $a"!ae' (ontin!t!l
,a"elo @ "tabilit in #!n(tie &e ,ol!$' &en"itate' (o$)o*itie @ "e ,ei#i(a )in "(oateea &e )obe &in a(e"te
,a"e' tinan&!1"e "ea$a &e &en"itate' (o$)o*itie "i &e alte (aa(tei"ti(i ale li(0i&elo' (ae "e (on"tata #ie
o%anole)ti(' #ie )in $a"!ae "a! )obe &e laboato' &!)a (a*;
1 $ateiale &e (on"t!(tii "i )o&!"ele a%i(ole "e in,entaia*a )e ba*a &e (al(!le te0ni(e' a,an&
in ,e&ee )ati(!laitatile a(e"toa;
1 b!n!ile a#late in )o"e"ia an%a+atilo la &ata in,entaieii "e in,entaia*a "i "e te( in li"te
"e)aate' ")e(i#i(an&!1"e )e"oanele (ae a")!n& &e )a"taea lo;
1 b!n!ile (! !n %a& $ae &e )ei"abilitate "e in,entaia*a (! )ioitate )ent! a n! inta*ia
&e"#a(eea a(e"toa;
1 b!n!ile a)atinan& alto !nitati "e in,entaia*a "i "e in"(i! in li"te "e)aate;
1 (eantele #ata &e teti "!nt "!)!"e ,ei#i(aii "i (on#i$aii )e ba*a e-ta"elo' "ol&!ilo
&ebitoae "i (e&itoae' ale (ont!ilo &e (lienti "i #!ni*oi (ae &etin )on&eea in total!l "ol&!ilo a(e"to
(ont!i;
1 &i")onibilitatile a#late in (ont!i la ban(i "e in,entaia*a )in (on#!ntaea "ol&!ilo &in
e-ta"ele &e (ont e$i"e &e ban(i (! (ele &in (ontabilitate;
76
1 &i")onibilitatile in lei "i in ,al!ta &in (a"eia !nitatii "e in,entaia*a in !lti$a *i l!(atoae a
e-e(iti!l!i #inan(ia' &!)a ine%i"taea t!t!o o)eati!nilo &e in(a"ai "i )lati )i,in& e-e(iti!l
e")e(ti,' (on#!ntan&!1"e "ol&!ile &in e%i"t!l &e (a"a (! (ele &in (ontabilitate;
1 )ent! b!n!ile &e)e(iate' in!tili*abile "a! &eteioate' #aa $i"(ae "a! %e! ,an&abile'
(o$en*i in (!"' aban&onate "a! "i"tate' )e(!$ "i )ent! (eantele "i obli%atiile in(ete oi in liti%i! "e
into($e"( li"te &e in,entaiee "e)aate;
1 in,entaieea b!n!ilo &in )ati$oni!' (!lt!ale' ati"ti(e' in(l!"i, a #on&!l!i &e (ate "e #a(e
)oti,it no$elo elaboate &e Mini"te!l C!lt!ii;
1 $i+loa(ele #i-e (ae in )eioa&a in,entaieii "e a#la in a#aa !nitatii "e in,entaia*a inaintea
ie"iii lo te$)oae &in !nitatea e(ono$i(a;
1 in,entaieea teen!ilo "e #a(e )e ba*a &o(!$entelo (ae ate"ta )o)ietatea a(e"toa "i a
"(0itelo &e a$)la"ae;
1 (la&iile "e in,entaia*a )in i&enti#i(aea lo )oti,it titl!ilo &e )o)ietate' a &o"a!l!i
a(e"toa' )in in")e(taea "i (o$)aaea (on"tatailo (! &atele )e,a*!te in &o(!$entele e")e(ti,e;
1 in,entaieea i$obili*ailo ne(o)oate "e e#e(t!ea*a )in (on"tataea e-i"tentei "i
a)atenentei a(e"toa' la !nitatile &etinatoae;
1 )o&!(tia in (!" &e e-e(!tie "e in,entaia*a )in e,i&entieea #a*ei )o(e"!l!i &e )o&!(tie in
(ae "e a#la a(ea"ta;
1 l!(aile &e e)aatii (a)itale la (la&ii' !tila+e' in"talatii' $i+loa(e &e tan")ot' et(.' "e
in,entaia*a )in ,ei#i(aea la #ata lo(!l!i a "ta&i!l!i #i*i( al a(e"to l!(ai;
1 #o$!laele (! e%i$ ")e(ial "e in"(i! in li"tele &e in,entaiee in o&inea (o&!ilo' )ent! a
"e )!tea "tabili (! !"!inta inte%itatea a(e"toa' in (on#o$itate (! &i")o*itiile le%ale;
1 in"(ieile in li"tele &e in,entaiee a $a(ilo )o"tale "i a ti$belo #i"(ale "e #a(e la ,al!aea
lo no$inala' (! e-(e)tia ti$belo (! ,aloae #ilateli(a.
Co$i"ia &e in,entaiee ,a (on"e$na e*!ltatele in,entaieii int1!n )o(e"1,ebal &!)a (e "1a!
(on#!ntat a(e"te &ate (! "ol&!ile "(i)ti(e in"(i"e in (ontabilitate. Po(e"!l1,ebal )i,in& e*!ltatele
in,entaieii teb!ie "a (!)in&a:
1 &ata into($iii
1 n!$ele "i )en!$ele $e$bilo (o$i"iei &e in,entaiee
1 %e"ti!nea in,entaiata
1 &ata in(e)eii "i te$inaii o)eati!nii &e in,entaiee
1 e*!ltatele in,entaieii
7B
1 (on(l!*iile "i )o)!neile (o$i"iei (! )i,ie la (a!*ele )l!"!ilo "i ale $in!"!ilo
(on"tatate "i a )e"oanelo ,ino,ate
1 ,ol!$!l "to(!ilo &e)e(iate
1 )o)!nei )ent! "(oateea &in !* a obie(telo &e in,enta' (a"aea $i+loa(elo #i-e.
In te$en &e tei *ile &e la &ata in(0eieii o)eati!nilo &e in,entaiee' )o)!neile (!)in"e in
)o(e"!l ,ebal al (o$i"ie "e )e*inta a&$ini"tato!l!i !nitatii )ati$oniale. A(e"ta' (! a,i*!l
(o$)ati$ent!l!i #inan(ia1(ontabil "i al (o$)ati$ent!l!i +!i&i( ,a &e(i&e' in te$en &e (in(i *ile'
a"!)a "ol!tionaii )o)!neilo #a(!te in ba*a &i")o*itiilo le%ale.
75
II.3. .TA3I&IREA .I INREGI.TRAREA IN $#NTA3I&ITATE A
RE2U&TATE&#R IN(ENTARIERII
Stabiliea e*!ltatelo in,entaieii "e #a(e &ie(t in li"tele &e in,entaiee. A(e"te e*!ltate "e
&ete$ina )in (o$)aaea $a"!ilo (on"tatate &ie(t )in in,entaiee (! (ele ine%i"tate in
(ontabilitate.
Ine%i"taea in (ontabilitate a e*!ltatelo in,entaieii "e #a(e in (on#o$itate (! No$ele
$eto&olo%i(e &e !tili*ae a (ont!ilo (ontabile' a)obate )in Gotaiea H!,en!l!i n. BD467883.
Pin (o$)aaea (elo &o!a "to(!i' "(i)ti( "i #a)ti(' "e (on"tata e,ent!alele )l!"!i "a! $in!"!i la
in,entaiee:
Sto( "(i)ti( J "to( #a)ti( < $in!" in,enta
Sto( "(i)ti( K "to( #a)ti( < )l!" in,enta
In (a*!l in (ae "e (on"tata &i#eente inte "it!atia "(i)ti(a "i (ea #a)ti(a "e ,o anali*a (a!*ele (ae a!
&!" la a(e"te e*!ltate.
D!)a (on"tataea )l!"!ilo "i $in!"!ilo &e in,enta "e )o(e&ea*a la e%!lai*aea &i#eentelo
)oti,it O&in!l!i $ini"t!l!i #inantelo n. 8462DD7 )ent! a)obaea Re%le$entailo (ontabilitatii
a$oni*ate (! &ie(ti,a a1IV1a a Co$!nitatii E(ono$i(e E!o)ene "i (! Stan&atele Intenationale &e
Contabilitate.
Pent! elementele de activ:
1 &i#eentele (on"tatate in )l!" inte ,aloaea &e in,enta "i ,aloaea &e intae n! "e
ine%i"tea*a in (ontabilitate' a(e"te ele$ente $entinan&!1"e la ,aloaea lo &e intae;
1 &i#eentele (on"tatate in $in!": inte ,aloaea &e in,enta "tabilita la in,entaiee "i ,aloaea
&e intae "e ine%i"tea*a in (ontabilitate )e "ea$a a$oti*aii' in (a*!l in (ae &e)e(ieea
e"te ie,e"ibila "a! "e (on"tit!ie !n )o,i*ion )ent! &e)e(iee' (an& &e)e(ieea e"te
e,e"ibila' $entionan&!1"e ,aloaea lo &e intae;
78
Pent! elementele de pasiv:
1 &i#eentele (on"tatate in )l!" inte ,aloaea &e in,enta "i ,aloaea &e intae a ele$entelo &e
)a"i, &e nat!a &atoiilo "e ine%i"tea*a in (ontabilitate )in (on"t!iea !n!i )o,i*ion'
$entionan&!1"e la ,aloaea lo &e intae;
1 &i#eentele (on"tatate in $in!": inte ,aloaea &e in,enta "i ,aloaea &e intae n! "e
ine%i"tea*a in (ontabilitate' $entinan&!1"e la ,aloaea lo &e intae.

Di#eentele (on"tatate (! )ile+!l in,entaieii %eneale a )ati$oni!l!i "!nt e%!lai*ate )in !$atoaele
$o&alitati:
1. compen+area plu+urilor cu minu+uri de inventar
. inre)i+trarea plu+urilor de inventar +i imputarea minu+urilor de inventar per+oanelor
vinovate.
Co$)en"aea )l!"!ilo (! $in!"!ile "!nt a((e)tate n!$ai &a(a "!nt in&e)linite !$atoaele
(on&itii:
b!n!ile "!nt &e a(ela"i #el' "!nt a"e$anatoae in (eea (e )i,e"te a")e(t!l e-teio: (!loae'
$o&el' &i$en"i!ni' a$bala+ et(.
)l!"!ile "i $in!"!ile teb!ie "a #ie a#eente a(eleia"i )eioa&e &e %e"ti!ne "i a(eleia"i %e"ti!ni;
(o$)en"aile &e #a( )ent! &i#eentele (on"tatate in (a&!l a(el!ia"i e-e(iti!.
Co$)en"aea "e #a(e atat (antitati, (at "i ,aloi(.
Li$ita &e (o$)en"ae o (on"tit!ie (antitatea (ea $ai $i(a' in&i#eent (a e"te (! )l!" "a! (!
$in!".
2D
Metodolo)ia de compen+are'
Se a"ea*a "to(!ile la (ae "1a! ine%i"tat )l!"!i "i (ele la (ae "1a! ine%i"tat $in!"!i in
o&inea &e"(e"(atoae a )et!ilo. Co$)en"aea )one"te &e la "to(!l (! )et!l (el $ai $ae (ate "to(!l
(! )et!l (el $ai $i(' )ana "e a+!n%e la li$ita (antitati,a &e (o$)en"at. A(ea"ta )ent! a n! a$ane
ne(o$)en"ate "to(!i (! )et $ae (ae "e )ot ine%i"ta (a )ei"abilitati' )e (0elt!ialile inte)in&eii.
In (o$)en"ae )ot inta "to(!i (! )et!i !nitae &i#eite' "i )ot e*!lta:
)l!"!i ,aloi(e (an& (antitatea in )l!" intata in (o$)en"ae a #o"t e)!i*ata' &a ,aloaea )l!"!l!i
n!;
$in!"!i ,aloi(e in "it!atia in,e"a.
Pl!"!l ,aloi( )e$ite e(!)eaea (0elt!ielilo (! "to(!l' ia $in!"!l ,aloi( "e i$)!ta
%e"tiona!l!i.
In (a*!l (on"tataii !no li)"!i &e %e"ti!ne i$)!tabile' a&$ini"tatoii ,o l!a $a"!a i$)!taii
a(e"toa la ,aloaea &e inlo(!ie. A(ea"ta e)e*inta (o"t!l &e a(0i*itie al b!n!l!i e")e(ti, la &ata
(on"tataii )a%!bei' #o$at a"t#el:
1 )et!l &e (!$)aae )a(ti(at )e )iata
9?: ta-ele nee(!)eabile
9?: (0elt!ieli &e tan")ot @ a)o,i*ionae
9?: alte (0elt!ieli a((e"oii ne(e"ae )ent! )!neea in "tae &e !tilitate "a! )ent!
intaea in %e"ti!ne.
Da(a b!n!ile li)"a i$)!tabile n! )ot #i (!$)aate )e )iata' ,aloaea &e i$)!tae "e "tabile"te &e
")e(iali"tii in &o$eni!l e")e(ti,.
Pent! li)"!i' "!"ta%ei "i oi(e alte #a)te (ae )o&!( )a%!be (e (on"tit!ie in#a(ti!ni'
o&onato!l &e (e&ite e"te obli%at "a "e"i*e*e o%anele &e !$aie )enala in (on&itiile "i la te$enele
"tabilite &e le%e. Re*!ltatele in,entaieii "e in"(i! &e (ate (o$i"ia &e in,entaiee &!)a (on#i$aea &e
(ate (o$)ati$ent!l (ontabilitate a "ol&!ilo "(i)ti(e' int1!n )o(e"1,ebal.
In !$a (o$)en"aii )ot a$ane &i#eente (antitati,1,aloi(e in )l!" "i6"a! in $in!" &en!$ite
di,erente nete. Pl!"!ile (antitati,1,aloi(e "e ine%i"tea*a (a o intae &e "to( (on(o$itent (!
&i$in!aea (0elt!ielilo (e "to(!l. Min!"!ile (antitati,1,aloi(e "e ine%i"tea*a )in i$)!tatie !nei
)e"oane ,ino,ate.
C! o(a*ia "tabiliii &i#eentelo &e in,enta "e ine%i"tea*a "i "to(!ile #inale "a! ,aiatia
"to(!ilo in (a*!l $eto&ei in,enta!l!i inte$itent. Mai$ea "to(!ilo "e &ete$ina )in in,enta!l #i*i(
al a(e"toa' ia ie"iile )in (al(!l )e ba*a elatiei:
27
Ie"iile &e "to(!i < S.I. ? intaile &e "to(!i 1 S.F.
Un&e 1 S.I. e)e*inta "ol&!l initial
1 S.F e)e*inta "ol&!l #inal
Calitatea in,enta!l!i (a $eto&a &e e,i&enta "i (al(!l "e e-tin&e "i la &ete$inaea !no
in&i(atoi e(ono$i(o1#inan(iai "a! a"i%!aea !no &ate )i$ae &e intae in (ontabilitate.
MINU.URI&E *E IN(ENTAR
1. MINU.URI $ANTITATI(E'
*in punct de vedere al cate)oriei patrimoniale inventariate8 minu+urile +unt a+imilate
ie+irilor de bunuri :+caderi de activ;.
Conta)ati&a b!n!ilo 9(ont!ile (ae "e &ebitea*a: e"te &i#eita' in #!n(tie &e (a!*ele (ae a!
%eneat $in!"!ile.
1 $in!"!i in (a&!l no$elo le%ale &e "(a*a$ant 9)ei"abilitati:;
1 $in!"!i %eneate &e (ala$itati nat!ale;
1 $in!"!i (a!*ate &e !nele )e"oane #i*i(e "a! +!i&i(e;
1 $in!"!i )ent! (ae' la &ata te$inaii in,entaieii' n! "e )oate "tabili ,ino,atia !nei )e"oane
"a! o alta (a!*a.
A. Minu+uri in cadrul normelor le)ale de +ca/amant :peri+abilitatile;
Sol!tia (ontabila e"te o)!"a (a*!l!i )l!"!ilo la in,enta;
1 la "to(!ile &in a)o,i*ionai' $in!"!l e"te tatat (a o (0elt!iala ine%i"tata in a(ela"i (ont la (ae
"1a ine%i"tat ie"iea 9(on"!$!l:;
1 la "to(!ile &in )o&!(tie' $in!"!l e"te tatat (a !n ,enit &in )o&!(tia "to(ata.
Exemple:
$in!"!i &e $ateii )i$e in ,aloae &e A.DDD.DDD lei:
6D7/C0elt!ieli (! < 3D7/Mateii )i$e/ A.DDD.DDD lei
22
$ateii )i$e/

$in!"!i &e )o&!"e #inite in ,aloae &e 3.DDD.DDD lei:
B77/Vaiatia "to(!ilo/ < 34A/Po&!"e #inite/ 3.DDD.DDD lei

$in!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en1%o""/ in ,aloae &e 4.2DD.DDD lei:
6DB >C0elt!ieli )i,in& $a#!ile/ < 3B7/Ma#!i/ 4.2DD.DDD lei
$in!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en1&etail/ in ,aloae &e 4.2DD.DDD lei' &in (ae (ota
&e a&ao" (o$e(ial &e 2D L' TVA 78L:
L < 3B7/Ma#!i/ 4.2DD.DDD lei
6DB/C0elt!ieli )i,in& $a#!ile/ 2.847.7BB lei
3B5/Di#eente &e )et la $a#!i/ A55.23A lei
4425/TVA nee-i%ibila/ 6BD.A55 lei
3. Minu+uri )enerate de calamitati naturale'
In&i#eent &e (ate%oia )ati$oniala' $in!"!ile %eneate &e (ala$itati nat!ale "!nt o)eatii (!
(aa(te e-(e)tional. In a(e"t "en"' !*antele o$ane"ti )o)!n !tili*aea ne&i#eita a (ont!l!i &e (0elt!ieli
6B7 >(0elt!ieli )i,in& (ala$itatile "i alte e,eni$ente e-tao&inae/
23
Exemple:
$in!"!i &e $ateii )i$e in ,aloae &e A.DDD.DDD lei:
6B7/C0elt!ieli )i,in& < 3D7/Mateii )i$e/ A.DDD.DDD lei
(ala$itatile "i alte
e,eni$ente e-tao&inae/

$in!"!i &e )o&!"e #inite in ,aloae &e 3.DDD.DDD lei:
6B7/C0elt!ieli )i,in& < 34A/Po&!"e #inite/ 3.DDD.DDD lei
(ala$itatile "i alte
e,eni$ente e-tao&inae/

$in!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en1%o""/ in ,aloae &e 4.2DD.DDD lei:
6B7/C0elt!ieli )i,in& < 3B7/Ma#!i/ 4.2DD.DDD lei
(ala$itatile "i alte
e,eni$ente e-tao&inae/

$in!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en1&etail/ in ,aloae &e 4.2DD.DDD lei' &in (ae (ota
&e a&ao" (o$e(ial 2DL' TVA 78L:
L < 3B7/Ma#!i/ 4.2DD.DDD lei
6B7/C0elt!ieli )i,in&
(ala$itatile "i alte
e,eni$ente e-tao&inae/ 2.847.7BB lei
3B5/Di#eente &e )et la $a#!i/ A55.23A lei
4425/TVA nee-i%ibila/ 6BD.A55 lei
24
$in!"!i &e $i+loa(e #i-e' a)aat!a bioti(a in ,aloae &e 7A.DDD.DDD lei:
6B7/C0elt!ieli )i,in& < 274/A)aat!a bioti(a/ 7A.DDD.DDD lei
(ala$itatile "i alte
e,eni$ente e-tao&inae/
$. Minu+uri cau/ate de unele per+oane ,i/ice +au <uridice'
Fie(ae o)eatie in )ate %eneea*a &o!a ine%i"tai:
1 e,i&entieea $in!"!l!i )o)i!1*i"' "ol!tionata )ent! "to(!i (a in (a*!l $in!"!ilo in (a&!l
no$elo le%ale &e "(a*a$ant:
. la "to(!ile &in a)o,i*ionai $in!"!l e"te tatat (a o (0elt!iala &e e-)loatae
. la "to(!ile &in )o&!(tie' $in!"!l e"te tatat (a !n ,enit &in )o&!(tia "to(ata
. la $i+loa(ele #i-e' o)eatia n! ae (aa(te e-(e)tional
1 i$)!taea )e+!&i(i!l!i in (ont!l )e"oanelo ,ino,ate: &ebitaea #ie a (ont!l!i 425 >alte &atoii "i
(eante in le%at!a (! )e"onal!l/' &a(a )e"oanele ,ino,ate "!nt "alaiatii inte)in&eii' #ie a (ont!l!i 467
>&ebitoi &i,e"i/' in toate (elelalte (a*!i; (onta)ati&a (eantei e"te !n ,enit.
Exemple:
7. Min!"!i &e $ateii )i$e in ,aloae &e A.DDD.DDD lei:
6D7/C0elt!ieli (! $ateii )i$e/ < 3D7/Mateii )i$e/ A.DDD.DDD lei
2A
2. I$)!taea )e+!&i(i!l!i e#eito la $ateii )i$e (! ,aloaea &e A.ADD.DDD lei' TVA 78L:
425/Alte &atoii "i < L 6.A4A.DDDlei
(eante in le%at!a BA5/Alte ,enit!i &in
(! )e"onal!l/ e-)loatae/ A.ADD.DDDlei
442B/TVA (ole(tata/ 7.D4A.DDDlei
3. Min!"!i &e )o&!"e #inite in ,aloae &e 3.DDD.DDD lei:
B77/Vaiatia "to(!ilo/ < 34A/Po&!"e #inite/ 3.DDD.DDDlei
4. I$)!taea )e+!&i(i!li! e#eito la )o&!"e #inite (! ,aloaea &e 3.ADD.DDD lei' TVA 78L:
425/Alte &atoii "i (eante < L 4.76A.DDDlei
in le%at!a (! )e"onal!l/ BA5/Alte ,enit!i &in
e-)loatae/ 3.ADD.DDDlei
442B/TVA (ole(tata/ 66A.DDDlei
A. Min!"!i &e $i+loa(e #i-e' a)aat!a bioti(a' in ,aloae &e 7A.DDD.DDD lei' nea$oti*ate inte%al' (i in
)o)otie &e 4DL 96.DDD.DDD lei::
L < 274/A)aat!a bioti(a/ 7A.DDD.DDDlei
257/A$oti*ai )i,in&
i$obili*aile (o)oale/ 6.DDD.DDDlei
6A5/Alte (0elt!ieli &e e-)loatae/ 8.DDD.DDDlei
6. I$)!taea )e+!&i(i!l!i e#eito la $i+loa(e #i-e (! ,aloaea &e 7D.DDD.DDD lei' TVA 78L:
467/Debitoi &i,e"i/ < L 77.8DD.DDDlei
BA5/Alte ,enit!i &in
e-)loatae/ 7D.DDD.DDDlei
442B/TVA (ole(tata/ 7.8DD.DDDlei
26
*. Minu+uri pentru care la data terminarii inventarierii nu +e poate +tabili vinovatia unei
per+oane +au o alta cau/a.
Ca*!l e"te (la"i#i(at !n!l in (!" &e (lai#i(ae. Ca atae' (onta)ati&a a(ti,!l!i (on"tatat $in!" la
in,enta ,a #i !n (ont &e a"te)tae.
Ulteio in !$a "tabiliii ,ino,atiei' (ont!l 4B3/&e(ontai &in o)eatii in (!" &e (lai#i(ae/ "e
(e&itea*a' in (oe")on&enta (! &ebit!l (ont!l!i (e e#le(ta (a!*a $in!"!l!i.
Exemple:
a: 1 $in!"!l &e $a#!i in ,aloae &e 4.2DD.DDD lei la o 3nte)in&ee (o$e(iala >en1%o""/ )ent! (ae'
)ana la &ata in,entaieii' n! "e )oate &ete$ina #a)t!l %eneato:
4B3/De(ontai &in o)eatii < 3B7/Ma#!i/ 4.2DD.DDD lei
in (!" &e (lai#i(ae/
1 "ol!tionaea !lteioaa a (a*!l!i: )ei"abilitati
6DB/C0elt!ieli )i,in& $a#!ile/ < 4B3/De(ontai &in o)eatii 4.2DD.DDD
in (!" &e (lai#i(ae/
b: 1 $in!"!l &e "e$i#abi(ate in ,aloae &e 3.DDD.DDD lei la o 3nte)in&ee in&!"tiala' )ent! (ae' )ana
la &ata in,entaieii' n! "e )oate &ete$ina #a)t!l %eneato:
4B3/De(ontai &in o)eatii < 347/Se$i#abi(ate/ 3.DDD.DDD lei
in (!" &e (lai#i(ae/
1 "ol!tionaea !lteioaa a (a*!l!i: $in!" %eneat &e (ala$itati nat!ale.
6B7/C0elt!ieli )i,in& (ala$itatile/ < 4B3/De(ontai &in o)eatii 3.DDD.DDD
"i alte e,eni$inte e-tao&inae/ in (!" &e (lai#i(ae/
2B
(: 1 $in!"!l &e )o&!"e #inite in ,aloae &e 6.BDD.DDD lei:
4B3/De(ontai &in o)eatii < 34A/Po&!"e #inite/ 6.BDD.DDD lei
in (!" &e (lai#i(ae/
1 "ol!tionaea !lteioaa a (a*!l!i: i$)!taea )e+!&i(i!l!i in (ont!l !nei )e"oane ,ino,ate.
1 "tonaea o)eatiei &e (on"tatae a $in!"!l!i' )ent! (ae' la in,entaiee' n! "e )oate &ete$ina
#a)t!l %eneato 9"!$a in o"! "a! in (0ena:.
4B3/De(ontai &in o)eatii < 34A/Po&!"e #inite/
in (!" &e (lai#i(ae/
1 ine%i"taea $in!"!l!i (a o &i$in!ae a ,aiatiei "to(!ilo
B77/Vaiatia "to(!ilo/ < 34A/Po&!"e #inite/ 6.BDD.DDD lei
1 i$)!taea )o)i! *i"a (! a(eea"i ,aloae &e 6.BDD.DDD lei' TVA 78L:
425/Alte &atoii "i (eante < L B.8B3.DDD lei
in le%at!a (! )e"onal!l/ BA5/Alte ,enit!i &in
e-)loatae/ 6.BDD.DDD lei
442B/TVA (ole(tata/ 7.2B3.DDD lei
6.BDD.DDD lei
25
. MINU.URI $A&ITATI(E :*E%RE$IERI&E;'
Min!"!ile (alitati,e 9&e)e(ieile: "!nt &e &o!a ti)!i: e,e"ibile "i ie,e"ibile. Cele e,e"ibile
"e ,o ine%i"ta in (ontabilitate "!b #o$a )o,i*ioanelo )ent! &e)e(iei' ia (ele ie,e"ibile "!b #o$a
!no a$oti"$ente "!)li$entae.
A. MINUSURI REVERSICILE

Exemple:
1 "e (on"tata o &e)e(iee a $a#!ilo "to(ate' "to( "(i)ti( 2.ADD b!(.' (o"t a(0i*itie 6.DDDlei6b!(;
"to( #a)ti( 2.ADD b!(.' ,aloaea &e )iata a $a#!ilo in $o$ent!l in,entaieii A.DDD lei6b!(.
Se ine%i"tea*a o &e)e(iee &e: 96.DDD lei1A.DDDlei:-2.ADDb!(. )ent! (ae "e (on"tit!ie !n )o,i*ion
in ,aloae &e 2.ADD.DDD lei.
6574 >C0elt!ieli &e e-)loatae < 38B >Po,i*ioane )ent! 2.ADD.DDDlei
)i,in& )o,i*ioanele )ent! &e)e(ieea $a#!ilo/
&e)e(ieea a(ti,elo (i(!lante/

D!)a o )eioa&a "e (on"tata o (e"tee a ,aloii $a#!ilo la 6.DDD lei6b!(.' "to( 2.ADD b!(.' an!lan&!1
"e )o,i*ion!l &eoae(e n! i"i $ai ae obie(t!l:
38B >Po,i*ioane )ent! < B574 >Venit!i &in )o,i*ioane 2.ADD.DDD
&e)e(ieea $a#!ilo/ )ent! &e)e(ieea a(ti,elo
(i(!lante/
28
1 "e (on"tata !n (lient a!)latni(' (eanta a"!)a a(e"t!ia #iin& &e 7.78D.DDD lei' )obabilitatea &e
in(a"ae in e-e(iti!l !$ato e"te &e ADL 9)obabilitatea &e nein(a"ae e"te &e 7DDL 1 ADL < ADL :

N.O: > Ine%i"tae (eanta in(eta/9e-e(iti!l N :
4775 >Clienti in(eti/ < 477 >Clienti/ 7.78D.DDD lei
La "#a"it!l e-e(iti!l!i "e ,a ine%i"ta !n )o,i*ion )ent! &e)e(ieea (eantelo (lienti )ent! "!$a
(oe")!n*atoae )obabilitatii &e nei(a"ae 97DDL1 )obabilitatea &e in(a"ae: a (lientilo ' )o,i*ion!l
(on"tit!i!n&!1"e la ,aloaea #aa TVA 978L:.
Provizion = valoare creanta /1,19 x probabiliatea de neincasare
Po,i*ion < 7.78D.DDD lei 67.78 - ADL < ADD.DDD lei

N.O: > Con"tit!ie )o,i*ion )ent! &e)e(ieea (eantei (lienti/ 9e-e(iti!l N:
6574 >C0elt!ieli &e e-)loatae < 487 >Po,i*ioane )ent! ADD.DDD lei
)i,in& )o,i*ioanele )ent! &e)e(ieea (eantelo
&e)e(ieea a(ti,elo (i(!lante/ (lienti/
In e-e(iti!l !$ato (lient!l inta in )o(e&!a &e #ali$ent "i "e ine%i"tea*a )ie&eea &in (eante.

N.O: >Ine%i"taea )ie&eii &in (eante/ 9e-e(iti!l N?7:
L < 4775 > Clienti in(eti/ 7.78D.DDD lei
6A4 >Pie&ei &in (eante/ 7.DDD.DDD lei
442B >TVA (ole(tata/ 78D.DDD lei
3D
C. MINUSURI IREVERSICILE
Exemplu:
1 "e (on"tata la in,entaiee o &i#eenta inte a$oti*aea e*!ltata (a !$ae a a)li(aii %a&!l!i &e
!tili*ae a $i+loa(elo #i-e a"t#el: !n $i+lo( &e tan")ot (! ,aloaea (ontabila &e intae 9VCI:
7DD.DDD.DDD lei ' ,aloaea a$oti*ata 9VA: 36.DDD.DDD lei' ,aloaea (on"tatata la in,enta 9VI: 6D.DDD.DDD
lei.

VCI 7DD.DDD.DDD lei
VA 36.DDD.DDD lei
VNC 64.DDD.DDD lei
. VI 6D.DDD.DDD lei
Se (on"tata o &e)e(iee ie,e"ibila a $i+lo(!l!i &e tan")ot in ,aloae &e 4.DDD.DDD lei )ent! (ae
"e ,a (on"tit!i o a$oti*ae "!)li$entaa.
N.O: >Ine%i"tae a$oti*ae "!)li$entaa/
6577 >C0elt!ielei &e e-)loatae < 2573 > A$oti*aea 4.DDD.DDD lei
)i,in& a$oti*aea i$obili*ailo/ $i+loa(elo &e tan")ot/
%&U.URI&E *E IN(ENTAR
Pl!"!ile &e in,enta "e ine%i"tea*a (a intai in )ati$oni!l inte)in&eii tinan& "ea$a &e nat!a
ele$entelo e")e(ti,e.
Pl!"!ile &e in,enta "e intalne"( in (a*!l:
1 $i+loa(elo #i-e;
1 "to(!ilo;
1 n!$ea!l!i e-i"tent in (a"ieie.
37
A. %lu+uri de active imobili/ate la valoarea de inventar.
Conta)ati&a )l!"!l!i &e $i+loa(e #i-e e"te (on"i&eata o "!b,entie
)ent! in,e"titii.
2D' 27' 23' 26 < 737
>Cont!i &e a(ti,e i$obili*ate/ >S!b,entii )ent! in,e"titii/
3. %lu+uri de inventar in ca/ul +tocurilor'
1 teb!ie "a eali*e*e o &i"tin(tie inte "to(!ile e*!ltate &in a)o,i*ionai "i "to(!ile e*!ltate &in
)o&!(tie;
1 o)eatiile a! in $aea lo $a+oitate !n (aa(te (!ent;
1 )l!"!ile (on"tatate la "to(!ile &in a)o,i*ionai (on&!( la "(a&eea (0elt!ielilo 9(ont!ile la (ae
"1a #i ine%i"tat (on"!$!l:
3D' 3A' 36' 3B < 6D
>Cont!i &e "to(!i/ >C0. (! $ateii )i$e' $ateiale "i $#/
9)e #ie(ae (ate%oie &e "to(!i:
1 )l!"!ile (on"tatate la "to(!ile in )o&!(tie (on&!( la o (e"tee &e ,enit!i 9(ont!ile la (ae "1a
#i ine%i"tat )o&!(tia obtin!ta:
33' 34 < B77
>Cont!i &e "to(!i/ >Vaiatia "to(!ilo/


32
Exemple:
)l!"!i &e $ateii )i$e (on"tatate la &e)o*ite in ,aloae &e ADD.DDD lei:

3D7 >Mateii )i$e/ < 6D7 >C0elt!ieli (! $ateii )i$e/ ADD.DDD lei
)l!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en %o"/ in ,aloae &e 7.3DD.DDD lei

3B7 >Ma#!i/ < 6DB >C0elt!ieli )i,in& $a#!ile/ 7.3DD.DDD lei
)l!"!i &e $a#!i la o 3nte)in&ee (o$e(iala >en &etail/ in ,aloae &e 4.2DD.DDD lei &in (ae (ota &e
a&ao" (o$e(ial &e 2DL "i TVA 78 L:

3B7 >Ma#!i/ < L 4.2DD.DDD lei
6DB >C0elt!ieli )i,in& $a#!ile/ 2.847.7BB lei
3B5 >Di#eente &e )et la $a#!i/ A55.23A lei
4425 >TVA nee-i%ibila/ 6BD.A55 lei
)l!"!i &e )o&!"e #inite in ,aloae &e 2.DDD.DDD lei:
34A >Po&!"e #inite/ < B77 >Vaiatia "to(!ilo/ 2.DDD.DDD lei
33
$. %lu+urile de inventar in ca/ul numerarului e7i+tent in ca+ierie'
1)l!"!l (on&!(e la eali*aea !n!i ,enit e-(e)tional &a la inte)in&eile (! (a)ital &e "tat el teb!ie
,a"at b!%et!l!i &e "tat.

la o 3nte)in&ee (! (a)ital )i,at in ,aloae &e A.2DD.DDD lei:
A377 >Ca"a in lei/ < BA55 >Alte ,enit!i &in A.2DD.DDD lei
e-)loatae/
la o 3nte)in&ee (! (a)ital &e "tatin ,aloae &e A.2DD.DDD lei:
A377 >Ca"a in lei/ < 445 >Alte &atoii "i (eante A.2DD.DDD lei
(! b!%et!l "tat!l!i/
34
III.*#$UMENTE .%E$I!I$E %RI(IN* IN(ENTARIEREA
%ATRIM#NIU&UI
III.1. &I.TA *E IN(ENTAR
In,entaieea #a)ti(a a )ati$oni!l!i !nitatilo "e $ateiali*ea*a )in in"(ieea (! (eneala "a!
)i-' #aa ")atii libee "i #aa "te"at!i' a ,aloilo in,entaiate in #o$!la!l MLi"ta &e in,entaieeM' in
!$a ,ei#i(aii e-i"tentei #i*i(e a #ie(a!i b!n in,entaiat.
Lista de inventariere "e,e"te (a &o(!$ent )ent! "tabiliea li)"!ilo "i a )l!"!ilo &e ,aloi
$ateiale (on"tatate (! o(a*ia in,entaieii )in )el!aea &in li"tele &e in,entaiee n!$ai a )o*itiilo (!
&i#eente.
Pent! b!n!ile la (ae (o$i"iile &e in,entaiee a! (on"tatat &e)e(iei' "e into($e"( li"te &e
in,entaiee &i"tin(te (ae "e )eia!' &e a"e$enea' in li"tele &e in,entaiee.
Lista de inventariere pentru gestiunile global-valorice ae ol!l &e "tabilie a &i#eentelo ,aloi(e
in )l!" "a! in $in!"' (! &eo"ebiea (a "e #olo"e"te la a(ele %e"ti!ni la (ae e,i&enta analiti(a a ,aloilo
$ateiale "e tine &!)a $eto&a %lobal1,aloi(a.
In (a*!l i$obili*4ilo (o)oale' (at "i al (elolalte ele$ente )ati$oniale )ent! (ae a! #o"t (on"tit!ite
)o,i*ioane )ent! &e)e(iei' in li"tele &e in,entaiee "e ,a in"(ie ,aloaea (ontabila neta a a(e"toa
9(ol. 8:' (ae "e ,a (o$)aa (! ,aloaea lo a(t!ala' "tabilita (! o(a*ia in,entaieii 9(ol. 72:.
F!n(tiile in&e)linite &e Li"ta &e in,entaiee:
&o(!$ent )ent! (on"e$naea e*!ltatelo in,entaieii;
&o(!$ent!l &e ba*a )ent! ine%i"taea li)"!ilo "i )l!"!ilo &e ,aloi $ateiale;
&o(!$ent +!"ti#i(ati, &e ine%i"tae in e,i&enta $a%a*iilo 9&e)o*itelo: "i in (ontabilitate a
)l!"!ilo "i $in!"!ilo (on"tatate;
&o(!$ent )ent! into($iea Re%i"t!l!i in,enta;
&o(!$ent )ent! "tabiliea )o,i*ioanelo )ent! &e)e(iei;
&o(!$ent (entali*ato al o)eatiilo &e in,entaiee.
3A
Fo$!laele (! e%i$ ")e(ial "e in"(i! in li"tele &e in,entaiee in o&inea (o&!ilo' )ent! a "e
)!tea "tabili (! !"!inta inte%itatea a(e"toa' in (on#o$itate (! &i")o*itiile le%ale.In"(ieea in li"tele &e
in,entaiee a $a(ilo )o"tale "i a ti$belo #i"(ale "e #a(e la ,aloaea lo no$inala' (! e-(e)tia ti$belo
(! ,aloae #ilateli(a.
Pe !lti$a #ila a li"tei &e in,entaiee' %e"tiona!l teb!ie "a $entione*e &a(a toate ,aloile
$ateiale "i bane"ti &in %e"ti!ne a! #o"t in,entaiate "i (on"e$nate in li"tele &e in,entaiee in )e*enta "a.
De a"e$enea' a(e"ta $entionea*a &a(a ae obie(tii (! )i,ie la $o&!l &e e#e(t!ae a in,entaieii. In
a(e"t (a*' (o$i"ia &e in,entaiee e"te obli%ata "a anali*e*e obie(tiile' ia (on(l!*iile la (ae a a+!n" "e ,o
$entiona la "#a"it!l li"telo &e in,entaiee.
Li"tele &e in,entaiee "e "e$nea*a' )e #ie(ae #ila' &e (ate $e$bii (o$i"iei &e in,entaiee "i
&e (ate %e"tiona.
In (a*!l %e"ti!nilo (ole(ti,e 9(! $ai $!lti %e"tionai:' li"tele &e in,entaiee "e "e$nea*a &e
(ate toti %e"tionaii' ia in (a*!l )e&aii1)i$iii %e"ti!nii' a(e"tea "e "e$nea*a atat &e (ate %e"tiona!l
)e&ato' (at "i &e (ate (el )i$ito.
III.. REGI.TRU& IN(ENTAR
Re%i"t!l in,enta e"te &o(!$ent (ontabil obli%atoi! &e ine%i"tae an!ala "i &e %!)ae a
e*!ltatelo in,entaieii )ati$oni!l!i. In el "e ine%i"tea*a toate ele$entele &e a(ti, "i &e )a"i,
in,entaiate &!)a no$ele (ontabile "i %!)ate &!)a nat!a lo (on#o$ )o"t!ilo &in bilant.
Ele$entele )ati$oniale in"(i"e in Re%i"t!l in,enta a! la ba*a li"ele &e in,entaiee
(entali*atoae "i )o(e"ele1,ebale' (ae +!"ti#i(a #ie(ae )o"t &in bilant!l (ontabil. Re%i"t!l1in,enta "e
n!$eotea*a' "e "!n!!ie"te "i "e )aa#ea*a la A&$ini"tatia Finan(iaa.
Di#eentele ,aloi(e (on"tatate (! o(a*ia in,entaieii "i (on"e$nate in Re%i"t!l in,enta
(oe(tea*a ,aloaea &e ine%i"tae a ele$entelo )ati$oniale' a&!(an&1o la ,aloaea a(t!ala 9&e
in,enta:. Co$)letaea Re%i"t!l!i1in,enta "e in(l!&e in o)eati!nile )e%atitoae &e in(0i&ee a
e-e(iti!l!i #inan(ia' e")e(ti, &e into($ie a bilant!l!i (ontabil.
36
I(. .TU*IU *E $A2
%RI(IN* IN(ENTARIEREA %ATRIM#NIU&UI
I(.1. %RE2ENTAREA .#$IETATII
S.C. STELLA S.A. Caila e"te !n in"tit!t &e (e(etai "i )oie(tai )ent! (el!lo*a "i 0atie
"i a #o"t in#iintat in 7856 (a in"tit!t &e )o#il )ent! a$!a (el!lo*a "i 0atie &in Ro$ania' #iin& "in%!!l
in"tit!t &e ")e(ialitate (ae &e"e,e"te (ele 22 "o(ietati &e )o#il &in taa.
In"tit!t!l e"te "o(ietate (o$e(iala )e a(ti!ni (! (a)ital $a+o &e "tat' a,an& !n (a)ital
"o(ial &e 3DD $ilioane lei.
O%an!l &e (on&!(ee e"te A&!naea Heneala a A(tionailo #o$at &in &oi e)e*entati ai
Fon&!l!i Po)ietatii &e Stat "i !n e)e*entant al Fon&!l!i Po)ietatii Pi,ate.
So(iatatea e"te e)e*entata &e $ana%e!l %eneal "i &e &oi $ana%ei (ae )ati(i)a la
(on&!(eea "o(ietatii.
In"tit!t!l &e"#a"oaa in )in(i)al a(ti,itatea &e:
1 in%ineie te0nolo%i(a' &e*,oltae1)oie(tae;
1 (e(etae "tiinti#i(a in $o& &eo"ebit a)li(ati,a;
1 )o&!(tie.
I(.. #RGANI2AREA .#$IETATII
A(ti,itatea &e ba*a a in"tit!t!l!i "e &e"#a"oaa la Caila' e-i"tan& "i tei #iliae &e
(e(etae "i )oie(tae la S!(ea,a' Con"tanta "i C!(!e"ti.
Peo(!)aea &e ba*a a S.C. STELLA S.A. Caila e"te &e a o#ei a$!ii in&!"tiale &e
(el!lo*a "i 0atie !n a)ot "tiinti#i(' te0ni( "i e(ono$i( )ent! e"t!(t!aea' $o&eni*aea a%entilo
e(ono$i(i )o&!(atoi &e 0atie &in Ro$ania )in o)ti$i*aea #olo"iii e"!"elo &e $ateiale )i$e'
i$b!natatiea (alitatii )o&!"elo e-i"tente' &e*,oltaea te0nolo%i(a "i a"i$ilaea &e )o&!"e noi.
In"tit!t!l &i")!ne &e (i(a 36D &e )e"oane' &in (ae 7A7 (! "t!&ii "!)eioae 973D
ate"tati "tiinti#i(' A a,an& titl!l &e >&o(to in "tiinta/ "i 72 &o(toanti:' 7BD &e )e"oane "!nt ")e(iali*ate
)ent! (e(etae @ &e*,oltae in &o$eni!l (el!lo*ei "i 0atiei' ADL a,an& o ,e(0i$e &e )e"te 7D ani.
Se,i(i!l FINANCIAR a"i%!a &e"#a"!aea it$i(a a o)eati!nilo &e &e(ontae (!
#!ni*oii "i bene#i(iaii' a"i%!a )lata la te$en a "!$elo (ae (on"tit!ie obli%atia "o(ietatilo #ata &e
b!%et!l &e "tat "i alte obli%ati!ni #ata &e teti 9(e&itoii' #!ni*oii' et(: )e ba*a (on#i$aii )latii &e (ate
(o$)ati$entele &e e"ot' n! in !lti$!l an&' "e,i(i!l #inan(ia into($e"te e,i&enta "inteti(a "i analiti(a
a i$)o*itelo "i &e(ontailo (! b!%et!l "tat!l!i a ,a"a$intelo "i )ele,ailo &in bene#i(ii a #on&!ilo
")e(iale' a #inantailo )ent! (e"teea $i+loa(elo (i(!lante' a &ebitoilo "i a #!ni*oilo.
Cio!l CONTACILITATE a"i%!a e#e(t!aea (oe(ta "i la ti$) a ine%i"tailo
(ontabile )i,in&: #on&!ile #i-e "i (al(!l!l a$oti*aii' $i+loa(e (i(!lante' (0elt!ieli &e )o&!(tie "a!
(i(!latie "i (al(!l!l (o"t!ilo' $i+loa(elo bane"ti "i i$)!$it!ile ban(ae' #on&!ile )o)ii "i alte
#on&!i (e&itoii "i alte &e(ontai' in,e"titiile "i e*!ltate #inan(iae.
3B
Into($e"te e,i&enta (ontabila' "inteti(a "i analiti(a a &e(ontailo )i,in& )o&!"ele
e-)e&iate "i nein(a"ate "i !$ae"te in(a"aea t!t!o #a(t!ilo in te$en (at $ai "(!t' a(tionea*a in
+!&e(ata a%entii e(ono$i(i (ae n! a(0ita (onta,aloaea #a(t!ilo in te$en!l "tabilit.
Din (ele )e*entate $ai "!"' e*!lta (a S.C. STELLA S.A. Caila e)e*inta !n
&o$eni! &e i$)otanta nationala (ae &e"e,e"te !n "e(to (o$)le- "i "tate%i( al e(ono$iei.
35
(. A%&I$ATIE %RA$TI$A
Pent! (entali*aea "i (ontol!l e-a(titatii &atelo ine%i"tate in (ont!i "e into($e"te balanta
&e ,ei#i(ae inainte &e in,entaieea )ati$oni!l!i. Di"(!tata &in a(e"t )!n(t &e ,e&ee' balanta )e%ate"te
&atele &e e#einta ne(e"ae (o$)aaii "ol&!ilo &in in,enta!l (ontabil "i in,enta!l #a)ti(. Calanta
(ont!ilo inainte &e in,entaiee )oate #i abo&ata (a !n in,enta (ontabil.
Sit!atia &e e#einta a in,enta!l!i #a)ti( o e)e*inta "ol&!ile #inale (al(!late in balanta. De a(eea'
balanta )oate #i inte)etata "i (a !n in,enta (ontabil. A"t#el')e &ata &e 3D noie$bie 2DD4 "e into($e"te o
balanta &e ,ei#i(ae a (ont!ilo a "o(ietatii SC STELLA S.A. &!)a (!$ !$ea*a:
SIMBOL
CONT
DENUMIRE CONT SOLDURI FINALE
D C
1012Capital subscris varsat 300,000,000
106Rezerve 9,100,000
131Subventii pentru investitii 142,000,000
212Constructii 745,095,000
2131c!ipa"ente te!nolo#ice 75,000,000
2133$i%loace &e transport 297,447,000
214$obilier, aparatura birotica 25,000,000
263'"obilizari (inanciare 164,231,000
2)12*"ortizarea constructiilor 65),000,000
2)13*"ortizarea "i%loacelor &e transport 140,000,000
301$aterii pri"e 10,000,000
3012$ateriale au+iliare )90,000
303,biecte &e inventar 74),000
341Se"i(abricate 12,450,000
345-ro&use (inite 24,620,000
371$ar(uri 1),650,000
401.urnizori 35,000,000
411Clienti 5,210,000
5121Conturi curente la banci 21,000,000
5311Casa 1,423,000
601C!eltuieli cu "ateriile pri"e 700,000
607C!eltuieli privin& "ar(urile 254,000
635C!eltuieli cu alte i"pozite, ta+e 1,420,000
641C!eltuieli cu salariile personalului 32,500,000
65)*lte c!eltuieli &in e+ploatare 470,000
671C!eltuieli privin& cala"itatile 6)4,000
701/enituri &in vanzarea pro&uselor (inite 5,)92,000
704/enituri &in lucrari e+ecutate si servicii prestate 24,)00,000
707/enituri &in vanzarea "ar(urilor 36,000,000
711/ariatia stocurilor )7,000,000
TOTAL 1,437,792,000 1,437,792,000
In !$a in,entaieii' in )ati$oni!l "o(ietatii S.C. STELLA S.A. a! a,!t lo( !$atoaele o)eatii
(ontabile:
1. N.#. (on"tatae &e $in!" la $ateii )i$e' in (a&!l no$elo le%ale &e "(a*a$ant:
38
6D7/C0elt!ieli )i,in& $ateiile < 3D7/Mateii )i$e/ A.DDD.DDD lei
)i$e/
. N.#. (on"tatae &e $in!" la )o&!"e #inite'i$)!tabil:
B77/Vaiatia "to(!ilo/ < 34A /Po&!"e #inite/ 3.DDD.DDD lei
3. N.#. i$)!taea $in!"!l!i (on"tatat la )o&!"e #inite' an%a+at!l!i "o(ietatii' la ,aloaea
(on"tatata'TVA 78L:
4252 /Alte (eante "i &atoii in < L 3.ABD.DDD lei
le%at!a (! )e"onal!l/ BA5/Alte ,enit!i &in
e-)loatae/ 3.DDD.DDD lei
442B/TVA (ole(tata/ ABD.DDD lei
4. N.#. etineea &in "alai!l an%a+at!l!i ,ino,at &e $in!"!l (on"tatat la )o&!"e #inite' a i$)!tatiei:
427/Pe"onal1e$!neatii &atoate/ < 4252/Alte &atoii "i 3.ABD.DDD lei
(eante in le%at!a
(! )e"onal!l/
4D
4. N.#. (on"tatae &e )l!" la $a#!i:

3B7/Ma#!i/ < 6DB/C0elt!ieli )i,in& 4.ADD.DDD lei
$a#!ile/
-. N.#. (on"tatae' in !$a in,entaieii' &e )l!" in (a"ieie:
A377/Ca"a in lei/ < BA5/Alte ,enit!i &in 2.ADD.DDD lei
e-)loatae/
1. N.#. (on"tatae &e $in!" la in,entaiee' la "e$i#abi(ate' i$)!tabil:
B77/Vaiatia "to(!ilo/ < 347/Se$i#abi(ate/ 7.DDD.DDD lei
". N.#. i$)!taea )e+!&i(i!l!i e#eito la "e$i#abi(ate/
467/Debitoi &i,e"i/ < L 7.78D.DDD lei
BA5/Alte ,enit!i &in
e-)loatae/ 7.DDD.DDD lei
442B/TVA (ole(tata/ 78D.DDD lei
=. N.#. (on"tatae &e )l!" la in,entaiee la a)aat!a bioti(a/
274/A)aat!a bioti(a/ < 737/S!b,entii )ent! 7.ADD.DDD lei
in,e"titii/
47
10. N.#. (on"tatae &e $in!" la $ateiale a!-iliae' )ent! (ae la &ata in,entaieii n! "e )oate
&ete$ina #a)t!l %eneato/
4B3/De(ontai &in o)eatii in (!" < 3D72/Mateiale a!-iliae/ ADD.DDD lei
&e (lai#i(ae/
11. N.#. "ol!tionaea !lteioaa a (a*!l!i: $in!" %eneat &e (ala$itati nat!ale/
6B7/C0elt!ieli )i,in& (ala$itatile < 4B3/De(ontai &in ADD.DDD lei
"i alte e,eni$ente e-tao&inae/ o)eatii in (!"
&e (lai#i(ae/
1. N.#. (on"tatae &e $in!" la $a#!i' i$)!tabil:
6DB/C0elt!ieli )i,in& $a#!ile/ < 3B7/Ma#!i/ 4.DDD.DDD lei
13. N.#. i$)!taea )e+!&i(i!l!i e#eito la $a#!i' )e"oanei ,ino,ate' la ,aloaea &e in,enta' TVA
78L:
467/Debitoi &i,e"i/ < L 4.B6D.DDD lei
BA5/Alte ,enit!i &in
e-)loatae/ 4.DDD.DDD lei
442B/TVA (ole(tata/ B6D.DDD lei
14. N.#. $in!" (on"tatat la !n $i+lo( &e tan")ot in "tae no!a' nea$oti*at' i$)!tabil:
6A5/Alte (0elt!ieli &e e-)loatae/ < 2733/Mi+loa(e &e 2D.DDD.DDD lei
tan")ot/
42
14. N.#. i$)!taea $in!"!l!i la $i+loa(e &e tan")ot la ,aloaea &e 3D.DDD.DDD lei' TVA 78L:
467/Debitoi &i,e"i/ < L 3A.BDD.DDD lei
BA5/ Alte ,enit!i
&in e-)loatae/ 3D.DDD.DDD lei
442B/TVA (ole(tata/ A.BDD.DDD lei
1-. N.#. (on"tatae &e )l!" la e(0i)a$ente te0nolo%i(e:
2737/E(0i)a$ente te0nolo%i(e/ < 737/S!b,entii )ent! B.DDD.DDD lei
in,e"titii/
11. N.#. (on"tatae &e $in!" la obie(te &e in,enta )ent! (ae' )ana la &ata in,entaieii' n! "e )oate
&ete$ina #a)t!l %eneato:
4B3/De(ontai &in o)eatii in (!" < 3D3/Obie(te &e in,enta ADD.DDD lei
&e (lai#i(ae/
1". N.#. "ol!tionaea !lteioaa a (a*!l!i' $in!" %eneat &e (ala$itati nat!ale:
6B7/C0elt!ieli )i,in& (ala$itati < 4B3/De(ontai &in ADD.DDD lei
"i alte e,eni$ente e-tao&inae/ o)eatii in (!"
&e (lai#i(ae/
1=. N.#. 1 "e (on"tata o &e)e(iee a $a#!ilo "to(ate' "to( "(i)ti( 2.ADD b!(.' (o"t a(0i*itie
6.DDDlei6b!(; "to( #a)ti( 2.ADD b!(.' ,aloaea &e )iata a $a#!ilo in $o$ent!l in,entaieii A.DDD lei6b!(.
Se ine%i"tea*a o &e)e(iee &e: 96.DDD lei1A.DDDlei:-2.ADDb!(. )ent! (ae "e (on"tit!ie !n )o,i*ion
in ,aloae &e 2.ADD.DDD lei.
6574 >C0elt!ieli &e e-)loatae < 38B >Po,i*ioane )ent! 2.ADD.DDDlei
)i,in& )o,i*ioanele )ent! &e)e(ieea $a#!ilo/
&e)e(ieea a(ti,elo (i(!lante/

43
0. N.#. in(0i&eea (ont!ilo &e TVA:
TVA &e&!(tibila < D
TVA (ole(tata < B22DDDD
442B/TVA (ole(tata/ < 4423/TVA )lata/ B.22D.DDD lei
1. N.#. in(0i&eea (ont!ilo &e (0elt!ieli:
727/Po#it "i )ie&ee/ < L 28.DDD.DDD lei
6D7/C0elt!ieli )i,in&
$ateiile )i$e/ A.DDD.DDD lei
6A5/Alte (0elt!ieli &e
e-)loatae/ 2D.DDD.DDD lei
6B7/C0elt!ieli )i,in&
(ala$itatile "i alte
e,eni$ente e-t./ 7.DDD.DDD lei
6DB/C0elt!ieli )i,in&
$a#!ile/
6574/C0elt!ieli &e e-)loatae
)i,in& )o,i*ioanele )ent!
&e)e(ieea $a#!ilo/ 2.ADD.DDD lei
. N.#. in(0i&eea (ont!ilo &e ,enit!i:
BA5/Alte ,enit!i &in e-)loatae/ < 727/Po#it "i )ie&ee/ 4D.ADD.DDD lei
3. N.#. in(0i&eea (ont!l!i B77/Vaiatia "to(!ilo/:
727/Po#it "i )ie&ee/ < B77/Vaiatia "to(!ilo/ 4.DDD.DDD lei
ADD.DDD lei
44
Si"te$ati( "e ,o ine%i"ta o)eatiile:




* 11 >%ro,it +i
pierdere? $
27: 28.DDD.DDD
23: 4.DDD.DDD
22: 4D.ADD.DDD
RD 33.DDD.DDD
TSD 33.DDD.DDD
RC 4D.ADD.DDD
TSC4D.ADD.DDD
.,$'
1.400.000
* 131 >.ubventii pentru
inve+titii? $

.i$
14.000.000
8: 7.ADD.DDD
76: B.DDD.DDD
RD D
TSD D
RC 5.ADD.DDD
TSC 7AD.ADD.DDD
.,$
140.400.000
*
131?Ec9ipamentete9nolo)ice?$
.i*
14.000.00
0
76: B.DDD.DDD
RD B.DDD.DDD
TSD 52.DDD.DDD
RC D
TSC D
.,*
".000.00
0
* 133? Mi<loace de
tran+port?$
.i*
=1.441.000
74: 2D.DDD.DDD
RD D
TSC 28B.44B.DDD
RC 2D.DDD.DDD
TSC 2D.DDD.DDD
.,*
11.441.000
* 301 >Materii prime?$
.i*
10.000.000
7: A.DDD.DDD
RD D
TSD 7D.DDD.DDD
RC A.DDD.DDD
TSCA.DDD.DDD
.,*
4.000.000
* 14 >Mobilier8 ap. birotica?$
.i$
4.000.0
00
8: 7.ADD.DDD
RD 7.ADD.DDD
TSC7.ADD.DDD
RC D
TSC D
.,*
-.400.000
* 301? Materiale au7iliare? $
.i*
"=0.000
7D: ADD.DDD
RD D
TSD 58D.DDD
RC ADD.DDD
TSC ADD.DDD
.,*
3=0.000
* 303 >#biecte de
inventar? $
.i*
14".000
7B: ADD.DDD
RD D
TSD B45.DDD
RC ADD.DDD
TSC ADD.DDD
.,*
4".000
* 344 >%rodu+e ,inite?
$
.i*
4.-0.000
2: 3.DDD.DDD
RD D
TSD 24.62D.DDD
RC 3.DDD.DDD
TSC 3.DDD.DDD
.,*
1.-0.000
* 341? .emi,abricate? $
.i*
1.440.0
00
7B: 7.DDD.DDD
RD D
TSD 72.4AD.DDD
RC 7.DDD.DDD
TSC 7.DDD.DDD
.,*
11.440.0
00
4A



* 311 >Mar,uri? $
.i*
1".-40.
000
A: 4.ADD.DDD
72: 4.DDD.DDD
RD 4.ADD.DDD
TSD 23.7AD.DDD
RC 4.DDD.DDD
TSC 4.DDD.DDD
.,*
1=.140.
000
* 3=1 > %rovi/ioane 6
mar,uri? $
78: 2.ADD.DDD
RD D
TSD D
RC 2.ADD.DDD
TSC 2.ADD.DDD
.,$
.400.000
* 41 >%er+onal +alarii
datorate?$
4: 3.ABD.DDD
RD 3.ABD.DDD
TSD
3.ABD.DDD
RC D
TSC D
.,*
3.410.000
* 4"?Alte creante-per+onal?$
3: 3.ABD.DDD 4: 3.ABD.DDD
RD 3.ABD.DDD
TSD 3.ABD.DDD
RC 3.ABD.DDD
TSC 3.ABD.DDD
* 443 >T(A de plata? $
2D:
B.22D.DDD
RD D
TSD D
RC
B.22D.DDD
TSC
B.22D.DDD
.,$
1.0.000
* 441 >T(A
colectata?$
2D: B.22D.DDD 3: ABD.DDD
5: 78D.DDD
73: B6D.DDD
7A: A.BDD.DDD
RD B.22D.DDD
TSD B.22D.DDD
RC B.22D.DDD
TSC B.22D.DDD
* 4-1 >*ebitori diver+i? $
5: 7.78D.DDD
73: 4.B6D.DDD
7A:
3A.BDD.DDD
RD
47.6AD.DDD
TSD
47.6AD.DDD
RC D
TSC D
.,*
41.-40.00
0
* 413 >*econtari
din operatii $
in cur+ de clari,icare?
7D: ADD.DDD
7B: ADD.DDD
77: ADD.DDD
75: ADD.DDD
RD 7.DDD.DDD
TSD 7.DDD.DDD
RC 7.DDD.DDD
TSC 7.DDD.DDD
* 4311 >$a+a in lei? $
.i*
1.43.
000
6: 2.ADD.DDD
RD 2.ADD.DDD
TSD 3.823.DDD
RC D
TSC D
.,*
3.=3.
000
* -01 >$9eltuieli cu
materii prime? $
.i*
100.000
7: A.DDD.DDD
27: A.DDD.DDD
RD A.DDD.DDD
TSD A.BDD.DDD
RC A.DDD.DDD
TSC A.DDD.DDD
.,*
100.000
46

* -4" >Alte c9eltuieli
din e7ploatare?$
.i*
410.000
74: 2D.DDD.DDD
27: 2D.DDD.DDD
RD 2D.DDD.DDD
TSD 2D.DDD.DDD
RC 2D.DDD.DDD
TSC 2D.DDD.DDD
.,*
410.000
* -01 >$9eltuieli cu materii
prime? $
.i*
44.000
72: 4.DDD.DDD
A: 4.ADD.DDD
27: ADD.DDD
RD 4.DDD.DDD
TSD 4.2A4.DDD
RC 4.DDD.DDD
TSC 4.DDD.DDD
.,*
44.000
* -11 > $9eltuieli privind calamitatile? $
.i*
-"4.000
77:ADD.DDD
75: ADD.DDD
27: 7.DDD.DDD
RD 7.DDD.DDD
TSD 7.654.DDD
RC 7.DDD.DDD
TSC 7.DDD.DDD
.,* -"4.000
* -=14 > $9eltuieli provi/ioane- $
active circulante?
78: 2.ADD.DDD 2D: 2.ADD.DDD
RD 2.ADD.DDD
TSD 2.ADD.DDD
RC 2.ADD.DDD
TSC 2.ADD.DDD
* 111 >(ariatia +tocurilor? $
2: 3.DDD.DDD
B: 7.DDD.DDD
.i$
"1.000.00
0
23: 4.DDD.DDD
RD 4.DDD.DDD
TSD 4.DDD.DDD
RC 4.DDD.DDD
TSC 87.DDD.DDD
.,$
"1.000.00
0
* 14" > Alte venituri din
e7ploatare? $
22: 4D.ADD.DDD 3: 3.DDD.DDD
6: 2.ADD.DDD
5: 7.DDD.DDD
73: 4.DDD.DDD
7A: 3D.DDD.DDD
RD 4D.ADD.DDD
TSD 4D.ADD.DDD
RC 4D.ADD.DDD
TSC 4D.ADD.DDD
4B
D!)a e#e(t!aea in,entaieii "i (ontabili*aii e%!lai*ailo &e in,enta' "e into($e"te o no!a
balanta a (ont!ilo. F!n(tia a(e"teia "e $ani#e"ta (! )e(a&ee )ent! )e%atiea in#o$atiei ne(e"ae
&ete$inaii e*!ltat!l!i e-e(iti!l!i "i a"i%!aea "!)ot!l!i in#o$ational ne(e"a e&a(taii bilant!l!i
(ontabil.
Calanta "e e&a(tea*a inainte &e "tabiliea e*!ltat!l!i e-e(iti!l!i "i n! &!)a &ete$inaea
a(e"t!ia. Ea "e &eli$itea*a "i (a "!)ot in#o$ational )ent! in(0i&eea (ont!ilo &e ,enit!i "i (0elt!ieli.
In !$a ine%i"taii o)eatiilo &ete$inate &e l!(aile &e in(0i&ee a e-e(iti!l!i #inan(ia' "e )e"!)!ne
!$atoaea balanta a "ol&!ilo (ont!ilo la 37.NII.2DD4:
SIMBOL
CONT DENUMIRE CONT SOLDURI FINALE
D C
1012Capital subscris varsat 300,000,000
106Rezerve 9,100,000
121-ro(it si pier&ere 7,500,000
131Subventii pentru investitii 150,500,000
212Constructii 745,095,000
2131c!ipa"ente te!nolo#ice )2,000,000
2133$i%loace &e transport 277,447,000
214$obilier, aparatura birotica 26,500,000
263'"obilizari (inanciare 164,231,000
2)12*"ortizarea constructiilor 659,000,000
2)13*"ortizarea "i%loacelor &e transport 140,000,000
301$aterii pri"e 5,000,000
3012$ateriale au+iliare 390,000
303,biecte &e inventar 24),000
341Se"i(abricate 11,450,000
345-ro&use (inite 21,620,000
371$ar(uri 19,150,000
397-rovizioane pentru &eprecierea "ar(urilor 2,500,000
401.urnizori 35,000,000
411Clienti 5,210,000
421-ersonal salarii &atorate 3,570,000
44230/* &e plata 7,220,000
461Debitori &iversi 41,650,000
5121Conturi curente la banci 21,000,000
5311Casa 3,923,000
601C!eltuieli cu "ateriile pri"e 700,000
607C!eltuieli privin& "ar(urile 254,000
635C!eltuieli cu alte i"pozite, ta+e 1,420,000
641C!eltuieli cu salariile personalului 32,500,000
65)*lte c!eltuieli &in e+ploatare 470,000
671C!eltuieli privin& cala"itatile 6)4,000
701/enituri &in vanzarea pro&uselor (inite 5,)92,000
704/enituri &in lucrari e+ecutate si servicii prestate 24,)00,000
707/enituri &in vanzarea "ar(urilor 36,000,000
711/ariatia stocurilor )7,000,000
TOTAL 1,464,512,000 1,464,512,000
45
3I3&I#GRA!IA
7.?Tratatul de contabilitate ,inanciara?
A!toi: Ni(olae FELEAHA
Ion IONASCU
E&it!a: E(ono$i(a
.?$ontabilitate-manual pentru cla+a a-5II-a?
A!toi: Valentina CAPOTA; Miela DINESCU; Daniela GANHAN;
Alina DANCESCU; Floin LINANDRU; Mainel MANOLACGE
E&it!a: Ni(!le"(!
An!l: 2DD4
3.?$ontabilitate-mono)ra,ii contabile?
A!toi: Valentina CAPOTA
Alina DANCESCU
Miela DINESCU
Daniela GANHAN
Ro-ana IONESCU
Floin LINANDRU
Mainel MANOLACGE
E&it!a: Ni(!le"(!
An!l: 2DD4
4.?3a/ele contabilitatii?
A!to: O(ta,ian COOIA
E&it!a: E#i(ient
An!l: 788B
4.?$ontrol ,inanciar?
A!toi: Mi(ea COULESCU
Ma(el HGITA
E&it!a: E#i(ient
An!l: 788B
-.?$ontabilitatea ,inanciara?
Coo&onato: Mi0ai RISTEA
E&it!a: Uni,e"itaa
An!l: 2DD4
>&e)ea contabilitatii nr."@1==3 modi,icata +i completarile ulterioare?
>#rdinul Mini+trului !inantelor nr.30-@00?
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