CAPITOLUL 6

CONTABILITATEA FLUXURILOR DE
TREZORERIE
6.1. Coninutul, caractri!ticil "i #rinci#all
!tructuri al $lu%urilor & tr'orri
Trezoreria ntreprinderii asigur evidena existenei i micrii
investiiilor financiare pe termen scurt, a disponibilitilor din conturi
bancare, a creditelor bancare pe termen scurt, a numerarului din
casierie, a acreditivelor, avansurilor de trezorerie, viramentelor interne
i a altor valori similare.
n funcie de moneda n care se concretizeaz, fluxurile de
trezorerie pot exista n moneda naional sau n valut.
Evidena se conduce distinct pe fiecare entitate monetar.
Gestiunea trezoreriei are rolul de a asigura un nivel optim al
numerarului i echivalentelor acestuia, a volumului resurselor
financiare existente n conturi bancare, a creditelor obinute pe termen
scurt, a valorilor de ncasat, a investiiilor pe termen scurt considerate
avantajoase firmei, n vederea asigurrii unui nivel optim de lichiditate.
rin trezorerie se estimeaz capacitatea ntreprinderilor de a
genera numerar i echivalente de numerar.
n conformitate cu !"# $ Situaia fluxurilor de numerar
conceptul de trezorerie are n vedere urmtorii termeni specifici
%&
'
numerarul, echivalentele de numerar, fluxurile de numerar.
Numerarul cuprinde disponibilitile bneti i depozitele la
vedere.
Echivalentele de numerar, sunt investiiile financiare pe termen
scurt, extrem de lichide, care sunt uor convertibile n numerar i care
%&
#tandardele !nternaionale de (ontabilitate &))* !"# $ +#ituaia fluxurilor de
numerar,, Editura Economic, pag. -%*
-.&
sunt supuse unui risc nesemnificativ de schimbare a valorii /ex.
valorile de ncasat, aciuni, obligaiuni i alte valori0.
luxurile de numerar sunt reprezentate prin intrrile sau ieirile
de numerar i echivalente ale acestuia.
n cadrul situaiilor financiare generale ale ntreprinderii,
fluxurile de numerar sunt reprezentate prin Situaia fluxurilor de
numerar !trezorerie0, care grupeaz fluxurile de numerar ca provenind
din trei activiti
%1
'
a0 "ctivit#i de exploatare, sunt principalele activiti
generatoare de venituri, precum i alte activiti care nu sunt activiti
de investire sau finanare.
b0 "ctivit#i de investire, constau n achiziionarea i cedarea de
active imobilizate i alte investiii care nu sunt incluse n echivalentele
de numerar.
c0 "ctivit#i de finanare, sunt activitile care au ca efect
modificri ale dimensiunii i compoziiei capitalurilor proprii i
datoriilor ntreprinderii.
6.(. E)aluara $lu%urilor & tr'orri
Evaluarea investiiilor financiare pe termen scurt se poate fac la'
* valoarea de intrare reprezentat de costul de achiziie /preul
de cumprare0 sau valoarea stabilit potrivit contractelor2
* valoarea de inventar stabilit prin compararea valorii de
inventar cu valoarea de intrare aplic3nd principiul prudenei2
* valoarea de ieire dat de preul de v3nzare, diferena dintre
acesta i valoarea contabil, reprezent3nd c3tigul sau pierderea ca
urmare a tranzaciilor.
4edob3ndirea investiiilor financiare pe termen scurt de ctre
emitorii lor pentru a fi anulate sau rev3ndute poart denumirea de
r#scump#rare.
Elementele monetare exprimate n valut trebuie raportate
utiliz3ndu5se cursul de nchidere a exerciiului, diferenele
nregistr3ndu5se la cheltuieli sau venituri din diferene de curs.
%1
#tandardele !nternaionale de (ontabilitate &))-, !"# $ 6#ituaia fluxurilor de
numerar, , Editura Economic, pag.-%*
-.1
$heltuielile de cump#rare a investiiilor financiare pe termen
scurt se nregistreaz pe cheltuieli ale perioadei fiind deducti%ile fiscal.
&peraiunile de v'nzare ( cump#rare de valut# se nregistreaz
n contabilitate la cursul utilizat de banca comercial la care se
efectueaz licitaia. )a nchiderea exerciiului financiar diferenele de
curs valutar rezultate din evaluarea disponibilitilor n valut i a altor
valori de trezorerie, cum sunt titlurile de stat n valut, acreditivele i
depozitele pe termen scurt n valut evideniate la cursul de schimb
comunicat de 784, valabil la data nchiderii exerciiului financiar se
nregistreaz n conturile de venituri sau cheltuieli din diferene de curs
valutar dup caz.
6.+. Or,ani'ara conta-ilit.ii tr'orrii
n vederea organizrii contabilitii fluxurilor de trezorerie
trebuie avute n vedere urmtoarele'
5 obiectivele urmrite2
5 factorii specifici de influen2
5 sistemul documentelor justificative i de eviden operativ2
5 formele i instrumentele de decontare fr numerar2
5 sistemul conturilor de reflectare a fluxurilor de trezorerie.
a) Obiectivele urmrite
&%iectivele care trebuie avute n vedere la organizarea
contabilitii trezoreriei sunt'
5 evidena i controlul operativ al operaiilor bneti n numerar2
5 gestiunea i valorificarea disponibilitilor bneti prin
conturile deschise la bnci2
5 efectuarea plilor i ncasrilor la scaden2
5 urmrirea respectrii legislaiei financiar 9 fiscale2
5 valorificarea disponibilitilor bneti prin plasamente
rentabile2
5 utilizarea celor mai eficiente forme i instrumente de
decontare2
5 fundamentarea bugetului trezoreriei, urmrirea i explicarea
fluxului net de trezorerie, din operaii de exploatare, de investiii
financiare prin tabloul de flux i de finanare2
5 ntocmirea corect a situaiei fluxurilor de trezorerie2
-.%
5 utilizarea pe baza unor tactici financiare judicioase a creditelor
bancare pe termen scurt, reglarea lichiditilor i meninerea continu a
capacitii de plat.
b) Factorii specifici de influen
:a organizarea contabilitii trezoreriei este necesar s se in
cont de o serie de factori specifici cum sunt'
5 structura elementelor de trezorerie, adic diversitatea i
complexitatea acestora /titluri de plasament, disponibiliti n banc, n
casierie02
5 locul n care se afl valorile de trezorerie /casierie, conturi la
bnci, tere persoane02
5 apartenena valorilor de trezorerie /proprii, mprumuturi pe
termen scurt02
5 formele de decontare utilizate /acceptare, acreditivul, scrisoare
de garanie, etc.0.
c) Sistemul documentelor primare i de eviden operativ
;econtrile efectuate prin intermediul trezoreriei pot fi grupate
n' decontri n numerar, decontri fr numerar i alte operaii de
trezorerie.
;in categoria decontrilor n numerar fac parte'
5 decontrile prin casierie2
5 decontrile prin mandat sau ramburs potal.
entru decontrile n numerar se folosesc instrumente de
decontare cum sunt'
5 cecul n numerar2
5 chitana2
5 dispoziia de ncasare /plat0 n numerar2
5 monetarul2
5 listele de plat2
5 statele de salarii2
5 foaia de vrsm3nt.
Evidena operativ# a decontrilor n numerar se asigur cu
ajutorul *egistrului de cas#, iar a decontrilor prin conturi la bnci
folosind +Extrasul de cont.
d) Formele i instrumentele de decontare fr numerar
;econtrile fr numerar se realizeaz prin urmtoarele forme
de decontare'
-.<
5 acceptarea2
5 acreditivul2
5 scrisoarea de garanie.
"cceptarea este forma de decontare prin care plile ntre agenii
economici se efectueaz pe baza consim#m'ntului pl#titorului dat din
proprie iniiativ sau la cererea furnizorului. ;econtarea din iniiativa
pltitorului se face folosind ca instrumente de decontare+
5 ordinul de plat2
5 dispoziia de plat2
5 cecul2
5 biletul la ordin2
5 cambia2
5 trata.
rin decontare din iniiativa furnizorului se folosesc ca
instrumente de decontare' factura i uneori acreditivul documentar.
"creditivul este forma de decontare prin care plile se
efectueaz pe msura livrrilor de bunuri sau prestaiilor de servicii
dintr5o sum# rezervat# n acest scop. :a cererea furnizorului,
cumprtorul solicit bncii sale separarea din disponibilitile bneti a
unor sume care se constituie ntr5un depozit la banc la dispoziia
furnizorului. "ceast form de decontare se folosete n cazul
pltitorilor care creeaz greuti financiare furnizorilor n ceea ce
privete ncasarea sumelor, fie datorit unor nt3rzieri repetate, fie a
unor refuzuri la plat nejustificate.
"creditivul este avantajos pentru furnizor deoarece acesta are
garania ncasrii creanelor conform graficului, dar este dezavantajos
pentru cumprtor deoarece acesta i blocheaz o parte din resursele
sale financiare pentru relaiile cu un singur furnizor.
Scrisoarea de garanie se folosete atunci c3nd agenii
economici nu au disponibil n cont i solicit bncii s le asigure cu
anticipaie credite din care s poat efectua anumite pli. "stfel
bncile elibereaz pltitorilor scrisori de garanie prin care se confirm
c pentru anumite cazuri bine determinate vor asigura pe o anumit
perioad i n limita unor sume prestabilite resurse necesare efecturii
plilor.
-.*
e) Sistemul conturilor utilizate pentru reflectarea fluxurilor de
trezorerie
(ontabilitatea sintetic a trezoreriei este organizat cu ajutorul
conturilor din clasa / 0Conturi & tr'orri,, care cuprinde
urmtoarele grupe de conturi'
,ru#a /1 0In)!tiii # tr2n !curt3
,ru#a /1 0Conturi la -.nci3
,ru#a /+ 0Ca!a3
,ru#a /4 0Acr&iti)3
,ru#a /5 06ira2nt intrn3
,ru#a /7 0A8u!t.ri #ntru #ir&ra & )aloar a conturilor
& tr'orri3
6.4. Conta-ilitata in)!tiiilor # tr2n !curt
Investiiile pe termen scurt sunt titlurile de plasament
achiziionate de entiti n vederea realizrii unor c3tiguri de capital
sau a unor venituri pe termen scurt.
n aceast categorie se includ urmtoarele'
5 aciunile emise d ctre societi din cadrul grupului sau din
afara acestuia cumprate pentru a fi rev3ndute2
5 obligaiunile emise i rscumprate la scaden n vederea
anulrii, pentru a fi v3ndute n vederea obinerii de c3tiguri pe termen
scurt2
5 obligaiunile achiziionate2
5 alte titluri de plasament achiziionate n vederea realizrii unui
profit pe termen scurt /cum sunt' =arantul, contractul futures, bonurile
de tezaur, certificatele de depozit0.
,arantul este un titlu de valoare care d dreptul dob3nditorului
s cumpere aciunile societii care le5a emis la un pre fix ntr5o
perioad de timp determinat.
$ontractele de futures reprezint o nelegere ntre dou pri de
a vinde, respectiv de a cumpra un activ la o scaden viitoare.
-onurile de tezaur sunt titluri emise de ctre stat care au preul
de v3nzare mai mic dec3t cele rscumprate.
-.$
$ertificatele de depozit sunt titluri de valoare emise de ctre stat
sau bnci care asigur la scaden o anumit dob3nd.
(ontabilitatea acestora trebuie organizat distinct pe fiecare
categorie de titluri n parte. rincipalele caracteristici ale investiiilor
financiare pe termen scurt se refer la faptul c sunt' negociabile,
constitutive de drepturi i obligaii, liber transmisibile i pot fi cotate la
burs.
(ontabilitatea investiiilor pe termen scurt se conduce cu
ajutorul conturilor din grupa /1 0In)!tiii # tr2n !curt3.
(ontul /11 0Aciuni &inut la ntit.i a$iliat3
Evideniaz investiiile financiare pe termen scurt la societile
din cadrul grupului, cumprate pentru obinerea de venituri financiare
pe termen scurt.
;up funcia conta%il#' este un cont de activ.
n &-itul contului se nregistreaz valoarea, la pre de
cumprare, a aciunilor achiziionate de la societile din cadrul
grupului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/11 6"ciuni deinute la ? @
entiti afiliate, /17 6Arsminte de efectuat
pentru investiiile pe
termen scurt,
/1( +(onturi curente la bnci,
/+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 diferenele favorabile din evaluarea la nchiderea exerciiului
financiar, a valorilor mobiliare pe termen scurt admise la
tranzacionare pe o pia reglementat '
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/11 6"ciuni deinute la ? 965, "lte venituri financiare,
entiti afiliate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

-..
5 creterea valorii activelor financiare disponibile pentru
v3nzare , inclus direct n capitalul propriu , n cadrul situaiilor
financiare anuale consolidate
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/11 6"ciuni deinute la ? 116,4ezerve,
entiti afiliate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz valoarea aciunilor cedate,
deinute anterior la societile din cadrul grupului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /116"ciuni deinute la entiti
/1( 6(onturi curente la bnci, afiliate,
/+1 +(asa,
664 +(heltuieli privind investiiile
financiare cedate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile din eveluarea la ncheierea exerciiului
financiar, a valorilor mobiliare pe termen scurt admise la tranzacionare
pe o pia reglementat .
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
665,"lte cheltuieli ? /116"ciuni deinute la entiti
financiare + afiliate
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i reprezint valoarea aciunilor
deinute pe termen scurt la entitile afiliate.
(ontul /1/ 0O-li,aiuni 2i! "i r.!cu2#.rat3
Evideniaz obligaiunile emise i rscumprate de
ntreprindere.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz valoarea obligaiunilor
emise i rscumprate ulterior'
-.B
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1/ +Cbligaiuni emise i ? @
rscumprate, /17 +Arsminte de efectuat
pentru investiiile pe
termen scurt,
/1( +(onturi curente la bnci,
/+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz valoarea obligaiunilor
emise, rscumprate i anulate ulterior'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
161 +mprumuturi din ? /1/ +Cbligaiuni emise i
emisiuni de obligaiuni, rscumprate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i reflect valoarea obligaiunilor
emise i rscumprate, neanulate.
(ontul /16 0O-li,aiuni,
Evideniaz obligaiunile cumprate de ctre ntreprinderi de pe
piaa financiar.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz valoarea de achiziie a
obligaiunilor cumprate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/16 +Cbligaiuni, ? @
/17 +Arsminte de efectuat
pentru investiiile pe
termen scurt,
/1( +(onturi curente la bnci,
/+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele favorabile din evaluarea la nchiderea exerciiului
financiar, a valorilor mobiliare pe termen scurt admise la
tranzacionare pe o pia reglementat '
-B)
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/163Cbligaiuni, ? 965, "lte venituri financiare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz valoarea obligaiunilor
cedate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /16 +Cbligaiuni,
/1( +(onturi curente la bnci,
/+1 +(asa,
664 +(heltuieli privind investiiile
financiare cedate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile din eveluarea la ncheierea
exerciiuli financiar , a valorilor mobiliare pe termen scurt admise la
tranzacionare pe o pia reglementat '
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>>
**.,"lte cheltuieli ? /16,Cbligaiuni,
Dinanciare
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i reprezint valoarea obligaiunilor
existente.
(ontul /15 0Alt in)!tiii # tr2n !curt "i cran
a!i2ilat3
Evideniaz alte titluri de plasament i creane asimilate,
cumprate de ntreprindere.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz'
5 valoarea de achiziie a altor investiii financiare pe termen
scurt i creane asimilate cumprate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/15 +"lte investiii ? @
pe termen scurt /17 +Arsminte de efectuat pentru
i creane asimilate, investiiile pe termen scurt,
/1( +(onturi curente la bnci,
/+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
-B-
5 diferenele favorabile de curs valutar aferente altor valori de
trezorerie /titluri de stat n valut i depozite pe termen scurt n valut0,
la finele exerciiului financiar sau la lichidarea acestora'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/15 +"lte investiii ? 96/ +Aenituri din diferene de
pe termen scurt curs valutar,
i creane asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se evideniaz'
5 valoarea altor investiii financiare pe termen scurt i creane
asimilate cedate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /15 +"lte investiii pe
/1( +(onturi curente la bnci, termen scurt i creane
/+1 +(asa, asimilate,
664 +(heltuieli privind
investiiile financiare cedate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile de curs valutar aferente altor valori de
trezorerie, la nchiderea exerciiului sau la lichidarea acestora'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /15 +"lte investiii pe
diferene de curs valutar, termen scurt i creane asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

:ol&ul contului este de%itor i reflect valoarea altor
investiiilor financiare pe termen scurt i creane asimilate deinute de
ntreprindere.
(ontul /17 06.r!.2int & $ctuat #ntru in)!tiiil #
tr2n !curt,
Este destinat evidenierii vrsmintelor de efectuat pentru
investiii financiare pe termen scurt.
;up funcia conta%il# este un cont de pasiv.
n cr&itul contului se nregistreaz valoarea datorat pentru
investiiile financiare pe termen scurt cumprate i neachitate'
-B&
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /17+Arsminte de efectuat pentru
/11 +"ciuni deinute la investiii pe termen
entiti afiliate, scurt,
/1/ +Cbligaiuni emise i rscumprate,
/16 +Cbligaiuni,
/15 +"lte investiii pe termen
scurt i creane asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile de curs valutar , rezultate n urma evalurii
datoriilor n valut , reprezent3nd vrsminte de efectuat pentru
investiiile pe termen scurt , la finele lunii, respectiv la nchiderea
exerciiului financiar.
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /17+Arsminte de efectuat pentru
diferene de curs valutar + investiii pe termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
n &-itul contului se nregistreaz valoarea achitat a
investiiilor pe termen scurt achiziionate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/17 +Arsminte de ? @
efectuat pentru investiii /1( +(onturi curente la bnci,
pe termen scurt, /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5diferenele favorabile de curs valutar , rezultate n urma evalurii
datoriilor n valut , reprezent3nd vrsmintele de efectuat pentru
investiiile pe termen scurt , la finele lunii , respectiv la nchiderea
exerciiului financiar , sau n urma achitrii acestora'
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/17 +Arsminte de ? 96/,Aenituri din diferene
efectuat pentru investiii de curs valutar
pe termen scurt
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul creditor al contului, reprezint valoarea datorat pentru
investiiile pe termen scurt cumprate.
-B1
E%2#l;
1<. #ocietatea (omercial +", emite &)) de obligaiuni proprii
la valoarea nominal de & leiEobligaiuni n vederea obinerii unui
mprumut cu o dob3nd de -)@. Flterior se rscumpr <)@ din
obligaiuni care se anuleaz.
5 emiterea obligaiunilor'
%*- ? -*- %))
5 ncasare debitori diveri'
<-&- ? %*- %))
5 evideniere dob3nd'
*** ? -*.- %)
5 plat dob3nd'
-*.- ? <-&- %)
5 rscumprare obligaiuni'
<)< ? <-&- &))
5 anulare obligaiuni'
-*- ? <)< &))
(<. #ocietatea (omercial +7, cumpr <)) de obligaiuni la
preul de < leiEaciune din care <)@ se achit din casierie, iar diferena
urmeaz a se achita ulterior. #e v3nd 1)) de obligaiuni la preul de *
leiEobligaiune iar diferena, la preul de % leiEobligaiune. Cperaiunile
se deruleaz prin contul de la banc.
5 achiziie obligaiuni'
<)* ? @ &.<))
<1-- -.&<)
<)B -.&<)
5 achitarea ulterioar'
<)B ? <1-- -.&<)
5 v3nzarea obligaiunilor /1))0 A G (
%*- ? @ -..))
<)* -.<))
$*% 1))
5 ncasare debitori diveri'
<-&- ? %*- -..))
5 v3nzare obligaiuni cu ncasare imediat' /&))0 A H (
-B%
@ ? <)* -.)))
<-&- .))
**% &))
+<. #ocietatea (omercial +", emite obligaiuni n valoare de
-))) lei, pe care le cumpr #ocietatea (omercial +7,. ;ob3nda
cuvenit prin negociere este de -)@. ;up - an #ocietatea (omercial
+", rscumpr obligaiunile la preul zilei de B)) lei. Evideniai n
contabilitatea celor dou societi operaiunile aferente.
#ocietatea +",
5 v3nzare obligaiuni proprii cu ncasare imediat'
<-&- ? -*- -.)))
5 evidenierea dob3nzii'
*** ? -*.- -))
5 plata dob3nzii'
-*.- ? <-&- -))
5 rscumprarea obligaiunilor proprii' /r H v0
<)< ? @ -.)))
<-&- B))
$*% -))
5 anularea obligaiunilor'
-*- ? <)< -.)))
#ocietatea +7,
5 achiziie obligaiuni'
<)* ? <-&- -.)))
5 evidenierea dob3nzii negociate i ncasate'
<-&- ? $** -))
5 v3nzare obligaiuni' /v H c0
@ ? <)* -.)))
<-&- B))
**% -))

-B<
6./. Conta-ilitata o#raiunilor & =nca!.ri "i #l.i
#rin conturi la -.nci
(ea mai mare parte a decontrilor privind valorile materiale,
lucrrile i serviciile prestate ntre ntreprinderi se deruleaz n condiii
normale prin intermediul conturilor bancare.
(u ajutorul conturilor bancare sunt delimitate i nregistrate
valorile de ncasat /cecurile i efectele comerciale0, disponibilitile n
lei i n valut, creditele bancare pe termen scurt, precum i dob3nzile
bancare aferente disponibilitilor i creditelor bancare.
4eflectarea n contabilitate a acestora se realizeaz cu ajutorul
conturilor din grupa /1 0Conturi la -.nci3.
rincipalele documente care se folosesc pentru efectuarea
decontrilor prin conturi la bnci sunt' ordinul de plat#. cecul. %iletul la
ordin. cam%ia. Evidena operativ se asigur cu ajutorul extrasului de
cont.
6..!. "ontabilitatea decontrilor prin conturi
curente la bnci
Evidena disponibilitilor n lei i n valut aflate n conturile
bancare, a sumelor n curs de decontare, precum i circuitul acestora se
asigur cu ajutorul contului /1( 0Conturi curnt la -.nci3.
#e dezvolt n mai multe conturi sintetice de gradul !!'
/1(1 0Conturi la -.nci =n li3
/1(4 0Conturi la -.nci =n )alut.3
/1(/ 0:u2 =n cur! & &contar3
;up coninutul economic' cont de mijloace de trezorerie.
;up funcia conta%il#' cont bifuncional.
n &-itul contului se nregistreaz'
5 sumele depuse sau virate n cont, rezultate din ncasrile n
numerar, din alte instrumente de plat, indiferent de modalitile de
plat utilizate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? /51 +Airamente interne,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
-B*
5 valoarea subveniilor pentru investiii cuvenite i ncasate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( ,(onturi curente la ? @
bnci, 1+% +#ubvenii pentru investiii,
44/ +#ubvenii,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 creditele bancare ncasate n contul curent'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? @
bnci, 16( +(redite bancare pe termen
lung,
/17 +(redite bancare pe termen
scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 sumele ncasate de la agenii economici pentru titlurile de
participare deinute la acetia, de la alte societi din cadrul grupului sau
de la alte entiti legate prin participaii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 166 +;atorii ce privesc
bnci, imobilizrile financiare,
4/1+;econtri ntre entitile
afiliate,
4/+ +;econtri privind interesele
de participare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate cu titlu de mprumuturi i datorii asimilate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 169 +"lte mprumuturi i datorii
bnci, asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd creane imobilizate i dob3nzile aferente,
precum i garaniile restituite'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( 6(onturi curente la ? (69 +(reane imobilizate,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
-B$
5 sumele ncasate de la clieni'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? @
bnci, 411 +(lieni,
41++Efecte de primit de la clieni,
417 +(lieni 9 creditori,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 sumele reprezent3nd recuperri de debite de la personalul
unitii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 4(5( +"lte creane n legtur
bnci, cu personalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 taxa pe valoarea adugat de recuperat, primit de la bugetul
statului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 44(4 +IA" de recuperat,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 sumele primite de la buget cu titlu de vrsminte efectuate n
plus fa de sumele datorate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? @
bnci, 445 +"lte datorii i creane cu
bugetul statului,
4+5 +"lte datorii i creane
sociale,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele depuse n contul curent de ctre asociai'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 4// +#ume datorate asociailor,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
-B.
5 sumele depuse reprezent3nd aport n numerar la capitalul
social'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 4/6 +;econtri cu acionarii E
bnci, asociaii privind capitalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 sumele ncasate din operaii n participaie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 4/5 +;econtri din operaii n
bnci, participaie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate n cont de la debitori diveri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 461 ,;ebitori diveri,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate, dar necuvenite de unitate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 46( +(reditori diveri,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 sumele ncasate n avans i care se refer la exerciii financiare
viitoare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 49( +Aenituri nregistrate n
bnci, avans,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate, n curs de clarificare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 49+ +;econtri din operaii n
bnci, curs de clarificare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
-BB
5 sumele virate subunitilor /n contabilitatea unitii0 sau
unitii /n contabilitatea subunitilor0'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 451 +;econtri ntre unitate i
bnci, subuniti,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 valoarea investiiilor pe termen scurt cedate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? @
bnci, /11+"ciuni deinute la entiti
afiliate,
/16 +Cbligaiuni,
/15 +"lte investiii pe
termen scurt i creane asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 contravaloarea cecurilor i efectelor comerciale ncasate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? /11 +Aalori de ncasat,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate cu titlu de redevene, locaii de gestiune i
chirii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 916 +Aenituri din redevene,
bnci, locaii de gestiune i chirii,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasare din activiti diverse '
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 915, Aenituri din activiti
bnci, diverse,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
&))
5 sumele reprezent3nd dob3nzi bonificate de bnci pentru
disponibilitile existente n conturi bancare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 966 +Aenituri din dob3nzi,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate cu titlu de subvenii acordate pentru
exploatare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 941 +Aenituri din subvenii de
bnci, exploatare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd alte venituri de exploatare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 9/5 +"lte venituri din exploatare,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele cu titlu de dividende pentru participaiile la capitalul
altor societi'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? @
bnci, 961 +Aenituri din imobilizri
financiare,
96( +Aenituri din investiii
financiare pe termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate cu titlu de dob3nzi aferente creanelor
imobilizate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 96+ +Aenituri din creane
bnci, imobilizate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

&)-
5 sumele ncasate din investiiile financiare cedate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 964 +Aenituri din investiii
bnci, financiare cedate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele favorabile de curs valutar pentru disponibilitile
valutare din banc, existente la finele exerciiului financiar sau
operaiunilor efectuate n valut n cursul exerciiului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 96/ +Aenituri din diferene de
bnci, curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 valoarea sconturilor ncasate de la teri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 969 +Aenituri din sconturi
bnci, obinute,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele favorabile , aferente operaiunilor cu decontare n funcie
de cursul unei valute , n cursul exerciiului'
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 9653"lte venituri financiare,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate din venituri extraordinare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? 991 +Aenituri din subvenii
bnci, pentru evenimente extraordinare
i altele similare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz'
5 sumele ridicate n numerar din contul curent sau virate n alt
cont de trezorerie'
&)&
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/51 +Airamente interne, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele pltite cu titlu de mprumuturi din emisiuni de
obligaiuni rambursate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
161 +mprumuturi din ? /1( +(onturi curente la bnci,
emisiuni de obligaiuni,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 valoarea ratelor de credite rambursate din disponibilitile
existente la bnci'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
16( +(redite bancare pe termen
lung,
/17 +(redite bancare pe termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd rambursarea altor mprumuturi i datorii
asimilate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
169 +"lte mprumuturi ? /1( +(onturi curente la bnci,
i datorii asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele restituite societilor care dein titluri de participare ale
unitii sau altor uniti din cadrul grupului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
166 +;atorii ce privesc
imobilizrile financiare,
4/1 +;econtri n cadrul grupului,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&)1
5 valoarea la pre de achiziie a investiiilor financiare
cumprate, achitate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
(61 +"ciuni deinute la entiti afiliate,
(6+ +!nterese de participare,
(6/ +"lte titluri imobilizate,
/11 +"ciuni deinute la entitile
afiliate,
/1/ +Cbligaiuni emise i rscumprate,
/16 +Cbligaiuni,
/15 +"lte investiii pe termen
scurt i creane asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd vrsmintele efectuate /pltite0 pentru
titlurile imobilizate i investiiile financiare pe termen scurt'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
(67 +Arsminte de efectuat
pentru imobilizri financiare,
/17 +Arsminte de efectuat
pentru investiiile pe
termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate cu titlu de interese de participare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4/+ +;econtri privind ? /1( +(onturi curente la bnci,
interesele de participare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate sau virate coparticipanilor, conform
contractelor n participaie'
&)%
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4/5 +;econtri din ? /1( +(onturi curente la bnci,
operaii n participaie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele pltite reprezent3nd dob3nzi '
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
165 +;ob3nzi aferente
mprumuturilor i datoriilor
asimilate,
/156 +;ob3nzi de pltit,
666 +(heltuieli privind
dob3nzile,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate const3nd n avansuri acordate furnizorilor de
imobilizri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
(+( +"vansuri acordate
pentru imobilizri corporale,
(+4 +"vansuri acordate pentru
imobilizri necorporale,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 valoarea mprumuturilor acordate pe termen lung'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
(69 +(reane imobilizate, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate ctre furnizori'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
411 +Durnizori,
41+ +Efecte de pltit,
&)<
414 +Durnizori de imobilizri,
41/ +Efecte de pltit pentru imobilizri,
417 +Durnizori 9 debitori,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate ctre personalul unitii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
4(1 +ersonal 9 salarii datorate,
4(+ +ersonal ajutoare materiale
datorate,
4(4 +rime pentru participarea
personalului la profit,
4(/ +"vansuri acordate personalului,
4(6 +;repturi de personal neridicate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele pltite terilor, cu titlu de reineri sau popriri din salarii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4(9 +4eineri din salarii ? /1( +(onturi curente la bnci,
datorate terilor,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 pli ocazionate de nfiinarea sau dezvoltarea entitii'
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
(11,(heltuieli de constituire,? /1( +(onturi curente la
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5sumele pltite anticipat'
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
491,(heltuieli nregistra ? /1( +(onturi curente la bnci,
te n avans,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
&)*
5 sumele pltite pentru aciuni proprii rscumprate'
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
117,"ciuni proprii, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate reprezent3nd contribuia la asigurrile sociale'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4+1 +"sigurri sociale, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate pentru constituirea fondului pentru ajutorul de
omaj, datorat de angajator i de angajai'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4+9 +"jutor de omaj, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele virate asigurrilor sociale sub form de alte datorii
sociale'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4+51 +"lte datorii ? /1( +(onturi curente la bnci,
sociale,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate la buget cu titlu de impozit pe profit'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
441 +!mpozitul pe profit, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plata ctre buget a IA" datorat, inclusiv cea pltit n vam'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
44(+ +IA" de plat,
44(6 +IA" de recuperat,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&)$
5 plile ctre organismele publice privind fondurile speciale,
taxele i vrsmintele asimilate datorate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
449 +Donduri speciale, ? /1( +(onturi curente la bnci,
taxe i vrsminte asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 plata ctre bugetul de stat a accizelor, altor impozite, taxe i
vrsminte asimilate datorate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
446 +"lte impozite, taxe i
vrsminte asimilate,
445 +"lte datorii i creane
cu bugetul statului,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plata impozitului de natur salarial, datorat bugetului de stat'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
444 +!mpozitul pe venituri ? /1( +(onturi curente la bnci,
de natura salariilor,
>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate asociailor'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
4// +#ume datorate asociailor,
4/6 +;econtri cu acionarii E
asociaii privind capitalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate acionarilor sau asociailor sub form de
dividende'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4/9 +;ividende de plat, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&).
5 sumele achitate creditorilor diveri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
46( 6(reditori diveri, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 restituirea sumelor aflate n curs de lmurire, dup clarificare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
49+ +;econtri din ? /1( +(onturi curente la bnci,
operaiuni n curs de
clarificare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate const3nd n sume transferate ntre unitate i
subuniti'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
451 +;econtri ntre unitate ? /1( +(onturi curente la bnci,
i subuniti,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 contravaloarea serviciilor bancare pltite'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
6(9 +(heltuieli cu ? /1( +(onturi curente la bnci,
serviciile bancare i asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 diferenele nefavorabile de curs valutar, aferente
disponibilitilor n valut din conturile bancare, la finele exerciiului
financiar sau la data efecturii operaiunilor, n cursul anului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /1( +(onturi curente la bnci,
diferene de curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile , aferente operaiunilor cu decontare n
funcie de cursul unei valute, n cursul perioadei '
&)B
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
665,"lte cheltuieli ? /1( +(onturi curente la bnci,
financiare,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul de%itor reprezint disponibilitile n lei i n valut, iar
soldul creditor valoarea creditelor primite n conturi curente la bnci.
Fn tratament distinct are contul /1(/ 0:u2 =n cur! &
&contar3
Cperaiuni'
5 sumele virate dar neaprute n extrasele de cont ale bncilor'
<-&< ? %---
5 consemnarea de sume pentru licitarea de valut'
<-&< ? <.-
5 sumele aprute n extrasele de cont din cele neevideniate
antrior'
<-&- /<-&%0 ? <-&<
5 sumele virate n contul de disponibil'
<.- ? <-&<
5 comisionul bancar'
*&$ ? <-&<

6..#. "ontabilitatea valorilor de $ncasat
%alorile de $ncasat reprezint efecte de comer aflate n posesia
furnizorilor pentru a fi transformate la scaden n disponibiliti
bneti. #e cuprind n aceast categorie'
/ cecurile de ncasat0
/ efectele comerciale de ncasat0
/ efectele comerciale remise spre scontare.
:a scadena efectelor comerciale funcia de instrument de
trezorerie a acestora se realizeaz cu ajutorul contului /11 06alori &
=nca!at3. 4olul contului este de a nregistra efectele comerciale depuse
spre ncasare la scaden sau remise spre scontare, precum i cecurile de
&-)
decontare predate la banc spre ncasare p3n la momentul n care
valoarea acestora se nregistreaz n conturile curente de la bnci.
(ontul /11 06alori & =nca!at3 se dezvolt n trei conturi
sintetice de gradul !!'
/11( 0Ccuri & =nca!at3
/11+ 0E$ct & =nca!at3
/114 0E$ct r2i! !#r !contar3.
(ontul /11( 0Ccuri & =nca!at3
"re rolul de a evidenia drepturile de crean fa de clieni ca
urmare a cecurilor de decontare emise i acceptate de furnizori sau
prestatori.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz sumele reprezent3nd
contravaloarea bunurilor livrate i a serviciilor prestate acoperite prin
cecuri emise de pltitor /clieni0 i depuse la banc spre ncasare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/11( +(ecuri de ncasat, ? 4111 +(lieni,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz ncasarea efectiv la
scaden a cecurilor acceptate de bnci'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /11( +(ecuri de ncasat,
/1(1 +(onturi la bnci n lei,
/1(4 +(onturi la bnci n valut,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul de%itor reflect valoarea cecurilor depuse la banc spre
ncasare dar ne3ncasate.
(ontul /11+ 0E$ct & =nca!at,
"re rolul de a evidenia efectele comerciale pe intervalul de la
depunerea la banc spre ncasare i p3n la ncasarea efectiv n
conturile curente.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz valoarea efectelor
comerciale primite i depuse la bnci spre ncasare dar ne3ncasate nc'
&--
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/11+ +Efecte de ncasat, ? 41+ +Efecte de primit,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz ncasarea sumelor aferente
efectelor de primit n lei sau n devize prin conturile de la bnci'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /11+ +Efecte de ncasat,
/1(1 +(onturi la bnci n lei,
/1(4 +(onturi la bnci n devize,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

:ol&ul contului este de%itor i reprezint valoarea efectelor
comerciale de natura efectelor de ncasat depuse spre ncasare la bnci
dar nc ne3ncasate.
"tunci c3nd deintorul unui efect comercial are nevoie de
numerar nainte de scaden, el poate depune efectul de comer la banc
pentru scontare. nainte de termen.
Scontarea reprezint operaia prin care tranzaciile dintre agenii
economici se realizeaz pe baz de titluri de credit, plata efectu3ndu5se
nainte de scaden atunci c3nd posesorul unui efect comercial se
prezint la banc, solicit3nd plata efectului naintea scadenei.
Scontul este deci suma de bani sub form de dob3nzi, la care se
adaug i un comision pentru compensarea cheltuielilor de scontare ce
se cuvine unitii bancare pentru plata efectelor comerciale nainte de
scaden.
rin scontare ntreprinderea solicitant va primi suma nscris
pe efectul de comer, mai puin taxa scontului /dob3nda J comisionul0.
(ontabilitatea efectelor remise spre scontare se conduce cu
ajutorul contului /114 0E$ct r2i! !#r !contar,
;up funcia conta%il# este un cont de acti).
n &-itul contului se nregistreaz valoarea efectelor
comerciale, primite de la clieni mai puin taxa de scont i depuse spre
scontare la bnci nainte de scaden'
&-&
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/114 +Efecte remise spre ? 41+ +Efecte de primit,
scontare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz sumele ncasate din efecte
remise spre scontare n lei sau n devize mai puin sconturile acordate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /114 +Efecte remise spre scontare,
/1(1 +(onturi la bnci n lei,
/1(4 +(onturi la bnci n valut,
669,(heltuieli privind sconturile,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i exprim efectele comerciale
remise spre scontare dar nc nescontate /ne3ncasate0.
E%2#lu;
#ocietatea (omercial 6", livreaz mrfuri #ocietii
(omerciale 67, n valoare de -.))) lei, IA" &%@. (a urmare a
nelegerii dintre furnizor i client s5a convenit ca furnizorul s acorde
clientului un credit comercial pentru mrfurile livrate de %< zile, pentru
care #( 67, emite un efect comercial de -.%)) lei acceptat de #( 6",
/diferena de -*) fiind dob3nda curent pentru acceptarea efectului0. :a
scaden #( 6", depune efectul comercial la banc spre ncasare.
Evideniai n contabilitatea celor dou societi operaiunile
aferente.
#( 6 ",
5 livrare mrfuri'
%--- ? @ -.&%)
$)$ -.)))
%%&$ &%)
&-1
5 acceptare efect comercial cu evidenierea dob3nzii'
%-1 ? @ -.%))
%--- -.&%)
$** -*)
5 depunere efect comercial spre scontare la banc'
<--1 ? %-1 -.%))
5 ncasare efect comercial'
<-&- ? <--1 -.%))
#( 67,
5 recepie mrfuri'
@ ? %)- -.&%)
1$- -.)))
%%&* &%)
5 acordare efect comercial cu cedare de dob3nd'
@ ? %)1 -.%))
%)- -.&%)
*** -*)
5 plat efect comercial'
%)1 ? <-& -.%))
6..&. "ontabilitatea dob'nzilor aferente
disponibilitilor i creditelor acordate prin conturile
curente la bnci
Evidena dob3nzilor datorate, aferente creditelor acordate de
%#nci n conturile curente. respectiv de ncasat pentru disponi%ilit#ile
aflate temporar n conturile curente se conduce cu ajutorul contului /15
0Do-?n'i3.
#e dezvolt n dou conturi sintetice de gradul !!'
/156 0Do-?n'i & #l.tit3
/159 0Do-?n'i & =nca!at3.
;ob3nzile datorate i cele de ncasat, aferente exerciiului n
curs, se nregistreaz la cheltuieli financiare, respectiv venituri
financiare dup caz.
&-%
(ontul /15 0Do-?n'i,, dup funcia conta%il#' este un cont
bifuncional.
n &-itul contului se nregistreaz'
5 dob3nzile cuvenite, de ncasat aferente disponibilitilor aflate
temporar n conturile curente'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/159+;ob3nzi de ncasat, ? 966 +Aenituri din dob3nzi,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 dob3nzile pltite pentru mprumuturile primite'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/156 +;ob3nzi de pltit, ? /1( +(onturi curente la bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz'
5 dob3nzile datorate pentru creditele acordate de bnci n
conturile curente'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
666 (heltuieli privind ? /156 +;ob3nzi de pltit,
dob3nzile,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 dob3nzile ncasate pentru disponibilitile existente n conturile
curente'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/1( +(onturi curente la ? /159 +;ob3nzi de ncasat,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului poate fi'
* de%itor i reprezint dob3nzile de primit pentru
disponibilitile bneti aflate n conturi bancare /ct. <-.$02
5 creditor i reprezint dob3nzile de pltit pentru creditele n
conturile curente acordate de bnci /ct. <-.*0.
&-<
E%2#l;
1<. #ocietatea (omercial 6(amel, #" nregistreaz pe baza
notificrii primite de la banc dob3nda de ncasat aferent
disponibilitilor bneti aflate n conturile curente i depozitele bancare
n sum de *)) lei. #e ncaseaz n contul curent.
5 nregistrarea dob3nzii de ncasat'
<-.$ ? $** *))
5 ncasarea dob3nzii'
<-&- ? <-.$ *))
(<. :e nregistreaz dob3nda de pltit pentru creditele acordate
de banc, prin contul curent, n sum de &)) lei. #e nregistreaz
dob3nda reinut /pltit0 de banc conform extrasului de cont.
5 evidenierea dob3nzii de pltit'
*** ? <-.* &))
5 plata dob3nzii'
<-.* ? <-&- &))
6..(."ontabilitatea creditelor bancare pe termen
scurt
& datorie tre%uie clasificat# pe termen scurt /curent0 atunci
c3nd se ateapt s fie decontat n cursul normal al circuitului de
exploatare al entitii sau este exigibil n termen de -& luni de la data
bilanului.
entru finanarea activitii pe termen scurt agenii economici
pot apela la credite pe termen de maximum -& luni prin conturi
separate de mprumut. (ontabilitatea acestora se conduce cu ajutorul
contului /17 0Cr&it -ancar # tr2n !curt3. #e dezvolt n mai
multe conturi sintetice de gradul !!, dintre care mai reprezentative sunt'
/171 0Cr&it -ancar # tr2n !curt3
/17( 0Cr&it # tr2n !curt nra2-ur!at la !ca&n.
&-*
/17+ 0Cr&it %trn ,u)rna2ntal3
/174 0Cr&it %trn ,arantat & !tat3
/17/ 0Cr&it %trn ,arantat & -.nci3
/176 0Cr&it & la tr'orria !tatului3
/179 0Cr&it intrn ,arantat & !tat3
/175 0Do-?n'i a$rnt cr&itlor -ancar # tr2n !curt3.
;up funcia conta%il#' sunt conturi de pasiv.
rincipalele operaiuni'
5 evidenierea creditelor pentru nevoi temporare acordate de
bnci n conturi distincte /separate0'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /171 +(redite bancare pe termen
/1( +(onturi curente la bnci, scurt,
/+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 evidenierea dob3nzilor datorate pentru creditele pe termen
scurt primite'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
666 +(heltuieli privind ? /175 +;ob3nzi aferente creditelor
dob3nzile, bancare pe termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 reflectarea creditelor pe termen scurt nerambursate la scaden'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/17( +(redite bancare pe ? /171 +(redite bancare pe termen
termen scurt nerambursate scurt,
la scaden,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 evidenierea creditelor pe termen scurt rambursate, inclusiv
dob3nzile pltite'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /1( +(onturi curente la bnci,
/171 +(redite bancare pe termen scurt,
/175 +;ob3nzi aferente creditelor
bancare pe termen scurt,
/17( +(redite bancare pe termen scurt
nerambursate la scaden,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&-$
:ol&ul creditor al contului reprezint creditele bancare pe
termen scurt nerambursate /ct. <-B-0, nerambursate la scaden /ct.
<-B&0 i dob3nzile aferente creditelor pe termen scurt /ct. <-B.0.
E%2#lu;
#ocietatea (omercial 6"lfa 6#" primete un credit pe termen
scurt, de la 7anca (omercial 4om3n de &.))) lei, dob3nda aferent
-.&)) lei. :a scaden se ramburseaz creditul i dob3nda aferent.
5 primirea creditului de la banc'
<-&- ? <-B- &.)))
5 dob3nda datorat'
*** ? <-B. -.&))
5 rambursarea creditului i a dob3nzii'
@ ? <-&- 1.&))
<-B- &.)))
<-B. -.&))

6.6. Conta-ilitata &cont.rilor =n nu2rar
6.6.!. "ontabilitatea decontrilor prin casierie
Entitile economice pot efectua n condiiile legii decontri n
numerar, at3t n lei, c3t i n valut.
Ioate operaiunile de pli i ncasri n numerar se evideniaz
operativ cu ajutorul *egistrului de cas#. n cazul n care unitatea
efectueaz operaiuni at3t n lei, c3t i n valut se deschid registre de
cas# separate.
entru consemnarea operaiunilor de pli i ncasri n numerar
se utilizeaz urmtoarele documente 1ustificative cum sunt'
5 chitana pentru numerarul ncasat prin casierie2
5 cecul numerar, pentru ridicarea numerarului din contul de la
banc2
&-.
5 foaia de v#rs#m'nt, pentru depunerea numerarului din casierie
n contul de la banc2
5 dispoziia de plat# ( ncasare, utilizat pentru aprobarea
operaiunilor de pli i ncasri de ctre persoanele mputernicite din
cadrul unitii.
;econtrile n numerar pot fi sintetizate astfel' ncas#ri adic
stingeri de creane2 pl#i stingeri de datorii i transferuri /viramente
interne0.
(ontabilitatea decontrilor n numerar se conduce cu ajutorul
contului /+1 0Ca!a3. #e dezvolt n dou conturi sintetice de gradul !!'
/+11 0Ca!a =n li3 "i /+14 0Ca!a =n &)i'3
Evideniaz numerarul aflat n casieria unitii i micarea
acestuia, sub forma plilor i ncasrilor efectuate n cursul perioadei.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz'
5 sumele n numerar transferate din conturile bancare n casieria
ntreprinderii'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? /51 +Airamente interne,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate n numerar de la clieni'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
411 +(lieni,
417 +(lieni 9 creditori,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele depuse de asociai n numerar pentru finanarea
activitii i din operaii n participaie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
4//,#ume datorate acionarilor,
4/53;econtri din operaii
n participaie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&-B
5 sumele ncasate rezultate din decontri n cadrul grupului sau
din interese de participare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
4/1+;econtri ntre entiti afiliate,
4/+ +;econtri privind interesele
de participare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate cu titlu de aport la capitalul social'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 4/6 +;econtri cu acionarii E
asociaii privind capitalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate de la debitori diveri sau personal'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
4(5 +"lte datorii i creane n
legtur cu personalul,
461 +;ebitori diveri,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate de la creditori diveri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 46( +(reditori diveri,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate reprezent3nd venituri anticipate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 49( +Aenituri nregistrate n
avans,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate i necuvenite unitii '
&&)
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 49+,;econtri din operaii
n curs de clarificare,
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele virate unitii de ctre subuniti/ n contabilitatea
unitii0 sau subunitilor, de ctre unitate / n contabilitatea
subunitilor 0'
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 451,;econtri ntre unitate
subuniti,
45(,;econtri ntre subuniti,
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele restituite n casierie din avansuri de trezorerie acordate
anterior'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? /4( +"vansuri de trezorerie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate n urma cedrii imobilizrilor financiare pe
termen scurt'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
/11,"ciuni deinute la
Entitile afiliate +
/16 +Cbligaiuni,
/15 +"lte investiii pe
termen scurt i creane
asimilate,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate din prestri de servicii, v3nzarea de mrfuri i
alte activiti'
&&-
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? @
914+Aenituri din servicii prestate,

919 +Aenituri din v3nzarea
mrfurilor,
915 + Aenituri din activiti
diverse,
44(9 +IA" colectat,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele ncasate din despgubiri i alte venituri din exploatare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 9/51 +Aenituri din despgubiri,
amenzi i penaliti,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 c3tigul rezultat din v3nzarea investiiilor pe termen surt la un
pre de cesiune mai mare dec3t valoarea contabil'
5>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 964,Aenituri din investiii
financiare cedate,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele favorabile de curs valutar aferente disponibilitilor
n valut la finele exerciiului financiar sau la data operaiunilor
efectuate n valut'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+1 +(asa, ? 96/ +Aenituri din diferene de
curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz'
5 depunerile de numerar din casierie n conturile bancare'
&&&
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/51 +Airamente interne, ? /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 valoarea de intrare a investiiilor financiare achiziionate prin
plata n numerar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
(61 +"ciuni deinute la entiti afiliate,
(6+ +!nterese de participare,
(6/ +"lte titluri imobilizate,
(69 +(reane imobilizate,
(67 +Arsminte de efectuat pentru
imobilizri financiare,
/11 +"ciuni deinute la entitaile
afiliate,
/1/ +Cbligaiuni emise i rscumprate,
/16 +Cbligaiuni,
/15 +"lte investiii pe termen
scurt i creane asimilate,
/17 +Arsminte de efectuat pentru
investiiile pe termen scurt,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate ctre furnizori din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
411 +Durnizori,
414 +Durnizori de imobilizri,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 valoarea avansurilor acordate furnizorilor i prestatorilor n
baza facturilor emise de acetia'
&&1
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ A /+1 +(asa,
417 +Durnizori 9 debitori,
44(6 +IA" deductibil,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate personalului din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
4(1 +ersonal salarii datorate,
4(+ +ersonal ajutoare materiale
datorate,
4(4 +rime privind participarea
personalului la profit,
4(/ +"vansuri acordate personalului,
4(6 +;repturi de personal neridicate,
4(5( +"lte creane n legtur
cu personalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 pli ocazionate de nfiinarea sau dezvoltarea entitii '
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
(11,(heltuieli de constituire? /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 pli efectuate reprezent3nd sume transferate ntre unitate i
subuniti '
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
451,;econtri ntre unitate
i subuniti,
45(,;econtri ntre subuniti,
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
&&%
5 sumele achitate terilor n urma unor reineri i popriri din
remuneraiile personalului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4(9 +4eineri din salarii ? /+1 +(asa,
datorate terilor,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele achitate n cadrul decontrilor din cadrul grupului i
cele privind interesele de participare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
4/1 +;econtri ntre entiti afiliate,
4/+ +;econtri privind interesele
de participare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele restituite asociailor din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+1 +(asa,
4// +#ume datorate asociailor,
4/6 +;econtri cu acionarii E
asociaii privind capitalul,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 dividende pltite acionarilor sau asociailor n numerar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
4/9 +;ividende de plat, ? /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele pltite din operaii n participaii '
>>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
4/5,;econtri din operaii? /+1 +(asa,
n participaii,
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
&&<
5 sumele achitate creditorilor diveri din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
46( +(reditori diveri, ? /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele pltite anticipat '
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
491 (heltuieli nregistrate ? /+1 +(asa,
n avans
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 plile efectuate cu titlu de transfer ntre unitate i subuniti n
numerar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
451 +;econtri ntre ? /+1 +(asa,
unitate i subuniti,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 valoarea avansurilor de trezorerie acordate din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/4( +"vansuri de ? /+1 +(asa,
trezorerie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 plile n numerar privind achiziiile de alte valori'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+( +"lte valori, ? /+1 +(asa,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile de curs valutar aferente
disponibilitilor n valut la finele exerciiilor financiare sau la data
efecturii operaiunilor de pli n valut, n cursul perioadei'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /+1 +(asa,
diferene de curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&&*
5 plile efectuate n numerar reprezent3nd alte cheltuieli de
exploatare'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
6/5 +"lte cheltuieli de ? /+1 +(asa,
exploatare,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i reprezint numerarul existent n
casierie la un moment dat.
n prezent entitile economice nu sunt limitate n privina
plafonului de cas#. ns pl#ile totale n numerar nu pot dep#i -).)))
leiEzi i <.))) lei ctre un furnizor sau prestator. 8u se admit pli
fracionate, pentru facturile a cror valoare este mai mare de <.))) lei.
6.6.#. "ontabilitatea altor valori de trezorerie
"lte valori asimilate trezoreriei sunt reprezentate prin'
%onurile valorice. tim%rele fiscale i potale. %iletelor de tratament i
odihn#. tichetelor i %iletelor de c#l#torie. tichetelor de mas#. alte
valori similare, precum i micarea acestora. #e reflect cu ajutorul
contului /+( 0Alt )alori3.
#e dezvolt n patru conturi sintetice de gradul !!'
/+(1 0Ti2-r $i!cal "i #o"tal3
/+(( 0Bilt & trata2nt "i o&iBn.3
/+(+ 0TicBt "i -ilt & c.l.tori3
/+(5 0Alt )alori3.
;up funcia conta%il#+ sunt conturi de activ.
n &-itul contului se nregistreaz valoarea bonurilor valorice,
a timbrelor fiscale i potale, biletelor de tratament i odihn, tichetelor,
biletelor de cltorie i a altor valori achiziionate'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+( +"lte valori, ? @
/44(6 +IA" deductibil, 411 +Durnizori,
dac este cazul0 /+1 +(asa,
/4( +"vansuri de trezorerie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
&&$
n cr&itul contului se nregistreaz valoarea bonurilor valorice,
a timbrelor fiscale i potale, biletelor de tratament i odihn, biletelor
de cltorie i a altor valori consumate, cedate sau distribuite inclusiv
tichetele de mas# acordate angajailor'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /+( 0"lte valori,
+1( +Kateriale consumabile,
4(5 +"lte datorii i creane n
legtur cu personalul,
614 +(heltuieli privind
materialele nestocate,
6(4 +(heltuieli cu transportul
de bunuri i personal,
6(/ +(heltuieli cu deplasri,
detari i transferri,
6(6 +(heltuieli potale i
taxe de telecomunicaii,
64( +(heltuieli cu tichetele de mas,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul contului este de%itor i reflect alte valori de trezorerie
aflate n gestiunea unitii la un moment dat.
6.9. Conta-ilitata acr&iti)lor "i a a)an!urilor &
tr'orri
)creditivul este o form de decontare care asigur furnizorului
garania ncasrii contravalorii livrrilor i prestaiilor efectuate prin
rezervarea disponibilitilor bneti n conturi distincte din care, pe
msura livrrilor, se fac decontrile.
)vansurile de trezorerie, reprezint sume puse la dispoziia
administratorilor sau altor persoane, cu avizul conducerii, n vederea
efecturii unor pli pentru aprovizionri de bunuri, prestri de servicii,
cheltuieli de deplasri, detari, delegaii, servicii potale, taxe de
telecomunicaii, cheltuieli de reclam, publicitate i protocol, precum i
&&.
alte sume mai puin semnificative dar n legtur cu activitatea curent
a unitii.
(ontabilitatea acestora se conduce cu ajutorul conturilor din
grupa /4 0Acr&iti)3 respectiv conturile /41 0Acr&iti), i /4(
0A)an!uri & tr'orri3.
(ontul /41 0Acr&iti),
4eflect acreditivele deschise la bnci pentru efectuarea de pli
n favoarea terilor. #e dezvolt n dou conturi sintetice de gradul !!'
/411 0Acr&iti) =n li3
/41( 0Acr&iti) =n )alut.3.
;up funcia conta%il# sunt conturi de activ.
n &-itul contului se nregistreaz'
5 valoarea acreditivelor deschise puse la dispoziia terilor'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/51 +Airamente interne, ? /1(1 +(onturi la bnci n lei,
/41 +"creditive, ? /51 +Airamente interne,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 diferenele favorabile de curs valutar aferente soldului
acreditivelor deschise, la finele exerciiului financiar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/41 +"creditive, ? 96/ +Aenituri din diferene de
curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz'
5 sumele achitate terilor sau virate n conturile de disponibiliti
ca urmare a ncetrii acreditivului'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 achitate'
@ ? /41 +"creditive,
411 +Durnizori,
414 +Durnizori de imobilizri,
5 virate'
/51 +Airamente interne, ? /41 +"creditive,
&&B
/1( +(onturi curente la ? /51 +Airamente interne,
bnci,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile de curs valutar aferente operaiunilor
efectuate n cursul anului sau soldului de acreditive n valut, existent la
finele exerciiului financiar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /41 +"creditive,
diferene de curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

:ol&ul de%itor al contului reprezint valoarea acreditivelor
deschise, existente n conturi la bnci.
(ontul /4( 0A)an!uri & tr'orri3
Evideniaz avansurile de trezorerie acordate de ctre unitate
personalului propriu n vederea efecturii unor pli curente.
;up funcia conta%il# este un cont de activ.
n &-itul contului se nregistreaz'
5 avansurile de trezorerie acordate din casierie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/4( +"vansuri de ? /+1 +(asa,
trezorerie,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

5 diferene favorabile de curs valutar aferente avansurilor de
trezorerie n valut, la finele exerciiului financiar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/4( +"vansuri de ? 96/ +Aenituri din diferene de
trezorerie, curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>

n cr&itul contului se nregistreaz'
5 avansurile de trezorerie justificate prin achiziii de stocuri'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /4( +"vansuri de trezorerie,
+%% +(onturi de stocuri,
&1)
6%% +(onturi de cheltuieli,
411 +Durnizori,
414 +Durnizori de imobilizri,
/+( +"lte valori,
44(6 +IA" deductibil,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 diferenele nefavorabile de curs valutar aferente avansurilor de
trezorerie n valut, la lichidarea acestora sau la finele exerciiului
financiar'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
66/ +(heltuieli din ? /4( +"vansuri de trezorerie,
diferene de curs valutar,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd avansuri nejustificate '
>>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
4(5 "lte datorii i creane ? /4( +"vansuri de trezorerie,
n legtur cu personalul
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele utilizate pentru achitarea altor valori '
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/+(alte valori ? /4( +"vansuri de trezorerie,
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
5 sumele reprezent3nd avansuri de trezorerie neutilizate
p3n la data bilanului '
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ A /4( +"vansuri de trezorerie
461 ;ebitori diveri
4(5"lte datorii i
creane n legtur
cu personalul
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
:ol&ul de%itor al contului reflect sumele acordate sub form de
avansuri de trezorerie, nedecontate la finele perioadei.
&1-
6.5. Conta-ilitata )ira2ntlor intrn
%iramentele interne reprezint operaiunile de transfer ale
disponibilitilor bneti ntre conturile bancare, respectiv ntre acestea
i casieriile entitilor.
4eflectarea n contabilitate a acestor operaiuni economice se
explic prin decalajul dintre momentul depunerii, pe baz de borderou
la banc a documentelor justificative privind transferul efectiv de sume
ntre conturile de trezorerie i consemnarea lor n extrasul de cont se
poate scurge un anumit interval de timp.
;e asemenea documentele de eviden# operativ# care atest
ieirea disponibilitilor bneti /ex. registrul de cas0 nu coincid cu
cele care arat intrarea /ex. extrasul de cont0. n acelai timp este
necesar separarea fluxurilor %#neti interne de cele externe /cu
furnizori i clieni0 motiv pentru care se impune un cont distinct pentru
evidenierea transferurilor interne. 2entru a evita riscul unor
nregistr#ri du%le sau omiterea unor nregistrri, n locul unei singure
formule contabile se vor construi dou una care s arate ieirea banilor
iar alta intrarea.
n acest sens se va folosi contul de tranzit a disponibilitilor
bneti /51 06ira2nt intrn3.
;up coninutul economic reflect viramentele de disponibiliti
ntre conturile de trezorerie.
;up funcia conta%il# este un cont de bifuncional.
n &-itul contului se nregistreaz sumele virate /ieite0
dintr5un cont de trezorerie n alt cont de trezorerie'
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
/51 +Airamente interne, ? @
/1( +(onturi curente la bnci,
/+1 +(asa,
/41 +"creditive,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
n cr&itul contului se nregistreaz sumele intrate ntr5un cont
de trezorerie provenind din alt cont de trezorerie'
&1&
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
@ ? /51 +Airamente interne,
/1( +(onturi curente la bnci,
/+1 +(asa,
/41 +"creditive,
>>>>>>>>>>>>>>>>>>>>>>>>>> x >>>>>>>>>>>>>>>>>>>>>>>>>>>>
:a finele perioadei, contul nu prezint# /de regul0 sold.
6.7 Conta-ilitata a8u!t.rilor #ntru #ir&ra &
)aloar a conturilor & tr'orri
(u ajutorul conturilor din aceast grup se ine evidena
constituirii ajustrilor pentru pierderea de valoare a investiiilor
financiare la entiti afiliate , a obligaiunilor emise i rscumprate ,
obligaiunilor i a altor investiii financiare i creane asimilate , precum
i a suplimentrii , diminurii sau anulrii acestora , dup caz .
(ontabilitatea acestora se conduce cu ajutorul conturilor din
grupa /73"justri pentru pierderea de valoare a conturilor de
trezorerie, din care fac parte '
/71, "justri pentru pierderea de valoare a aciunilor deinute la
entitile afiliate,
/7/, "justri pentru pierderea de valoare a obligaiunilor emise
Li rscumprate,
/763 "justri pentru pierderea de valoare a obligaiunilor,
/75, "justri pentru pierderea de valoare a altor investiii pe
termen scurt i creane asimilate,
;up funcia contabil sunt conturi de pasiv.
n cr&itul conturilor se nregistreaz valoarea ajustrilor pentru
pierderea de valoare a conturilor de trezorerie , constituite sau
suplimentate dup caz .
>>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
656,(heltuieli financiare ? /713"justri pentru pierderea de
rivind amortizrile valoare a aciunilor deinute
Li ajustrile pentru la entitile afiliate
ierdere de valoare
>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
&11
n &-itul conturilor se nregistreaz sumele reprezent3nd
diminuarea sau anularea ajustrilor pentru pierderea de valoare a
conturilor de trezorerie.
>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
/713 "justri pentru pierde ? 9563Aenituri financiare din
rea de valoare a aciunilor ajustri pentru pierdere
deinute la entiti de valoare
afiliate
>>>>>>>>>>>>>>>>>>>>>>>>x>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
#oldul conturilor reprezint valoarea ajustrilor constituite
pentru pierderile de valoare , existente la sf3ritul perioadei .
E%2#l;
1<. n vederea derulrii operaiunilor comerciale cu furnizorul
67,, #( 6", solicit bncii sale deschiderea unui acreditiv n valoare
de &).))) lei. #e pltete prima rat de -<.))) lei, diferena fiind
restituit n contul de la banc.
5 deschiderea acreditivului'
<.- ? <-&- &).)))
<%-- ? <.- &).)))
5 plata obligaiunilor din acreditivul deschis'
%)- ? <%-- -<)))
5 restituirea acreditivului neutilizat'
<.- ? <%-- <)))
<-&- ? <.- <)))
(<. n vederea acordrii unui avans spre decontare /de
trezorerie0, se ridic din banc suma de .)) lei. #e acord avansul.
Flterior se achit din avans *)) lei, reprezent3nd rechizite pentru
birou. ;iferena se depune n casierie i ulterior n contul de la banc.
5 ridicarea banilor din banc'
<.- ? <-&- .))
5 intrarea banilor n casierie'
&1%
<1-- ? <.- .))
5 acordarea avansului spre decontare'
<%& ? <1-- .))
5 achitarea materialelor nestocate'
@ ? <%& *)),))
*)% %.1,.$
%%&* --*,-1
5 depunerea avansului neutilizat n casierie'
<1-- ? <%& &))
5 ieirea banilor din casierie'
<.- ? <1-- &))
5 intrarea banilor n contul de la banc'
<-&- ? <.- &))
Cntr-.ri rca#itulati) "i #ro-l2 #ro#u! #ntru
r'ol)ar
I. Cntr-.ri rca#itulati)
1. (e este trezoreria entitilor economiceM
(. ;efinii numerarul, echivalentele de numerar i fluxurile de
trezorerie.
+. (um se clasific fluxurile de numerar /trezorerie0 n funcie
de natura activitiiM
4. (um se face evaluarea fluxurilor de trezorerieM
/. Enumerai principalele instrumente de decontare n numerar.
&1<
6. (e este acceptarea ca form de decontareM
9. ;efinii i caracterizai' acreditivul i scrisoarea de garanie.
5. (e sunt investiiile financiare pe termen scurtM
7. (e sunt valorile de ncasatM
11. (3nd o datorie trebuie clasificat pe termen scurtM
11. (are este nivelul maxim al plilor zilnice n numerar ctre
furnizori i prestatoriM
1(. (e se ncadreaz n categoria alte valori asimilate
trezorerieiM
1+. (e sunt viramentele interneM
14. "rgumentai necesitatea contului <.- +Airamente interne,.
II. Pro-l2 #ro#u! #ntru r'ol)ar
1. #ocietatea (omercial +N, emite -)) obligaiuni la valoarea
nominal de < leiEobligaiune. ;ob3nda datorat este de -&@. #e
rscumpr obligaiunile i se anuleaz.
(. #ocietatea (omercial +O, cumpr %)) obligaiuni la preul
de -) leiEobligaiune. lata urmeaz s se fac ulterior. #e rev3nd 1))
obligaiuni la preul de -- leiEobligaiune i -)) obligaiuni la preul de
. leiEobligaiune. #e efectueaz decontrile.
+. #e nregistreaz dob3nd datorat pentru un credit de cont
curent n sum de -))) lei. #e pltete din contul curent.
4. #e ncaseaz n numerar un credit pe termen scurt /prin
conturi separate de mprumut0 n sum de &%))) lei. ;ob3nda .@.
:unar se pltete dob3nda i -E-& din credit.
&1*
/. #e deschide un acreditiv la solicitarea furnizorului +", n
valoare de &))))) lei. #e achit din acreditiv datorii fa de furnizorul
+", n sum de -.)))) lei. ;iferena se restituie n contul curent.
6. #e acord administratorului un avans de trezorerie n sum de
&))) lei. #e justific pe baz de documente -.)) lei ca reprezent3nd
cheltuieli de deplasare. ;iferena se restituie n casierie i ulterior se
depune n contul curent de la banc.
TE:TE DRILE PROPU:E ;
1. #oldul final al contului <-B- reprezint '
a0 rambursarea creditelor2
b0 primirea creditelor 2
c0 valoarea creditelor ce vor fi primite 2
d0 creditele bancare pe termen scurt primite i nerambursate.
(. #e acord un avans de trezorerie administratorului societii din
casierie:
a0 <%& = <1-- b0 %&<= <1-- c0 <%& = <-&- d0 %&<= <-&-
+. "legei documentul corect pentru urmtoarea operaie economic : se
depune la banc suma de -<)) lei din casieria unitii :
a0 chitan
b0foaie de vrsm3nt
c0dispoziie de plat
d0 monetar
4. #e restituie la termen creditul bancar n lei pe termen scurt prin
formula:
a0 <-. = <-&- b0 <-B- = <1-% c0-*&- = <-&-
d0 <-B- = <-&-
&1$

/. (e semificaie are urmtoarea formul contabil ' 6 <-&%? $*<, M'
a0 nregistrarea diferenelor nefavorabile de curs valutar 2
b0nregistrarea diferenelor favorabile de curs valutar 2
c0ncasarea unui furnizor extern 2
d0 ncasarea unor venituri din sconturi 2
6. (ontul <.- 6Airamente interne , este '
a0 cont de pasiv 2
b0 bifuncional 2
c0 cu sold final debitor 2
d0 cu sold final creditor.
9. (e semificaie are urmtoarea formul contabil ' 6 <1--? %*-, M'
a0 ncasarea unei sume prin contul deschis de banc 2
b0ncasarea unei sume din v3nzarea mrfurilor 2
c0viramente interne2
d0 ncasarea unei sume n numerar din v3nzarea de imobilizri.
5. entru disponibilul din cont, in3nd seama de soldul zilnic al
contului de disponibil, banca calculeaz o dob3nd pe care o acord
societii conform extrasului de cont '
a0 *&$ ? <-&- b0<-.$ ? $** c0<-&- ? <-.$
d0 <-&- ? $** e0 *** ? <-&-
&1.
&1B