PROIECT DE DIPLOM

CONTABILITATEA DECONTARILOR
CU CLIENII
PROFESOR COORDONATOR:
CANDIDAT:
CONTABILITATEA DECONTRILOR CU CLIENI 1
CUPRINS
1.Prezentarea firmei...2
2.Obiect! "i met#$a c#ntabi!it%&ii..'
2.1.Obiect! $e (t$i a! c#ntabi!it%&ii.)
2.2.*et#$a c#ntabi!it%&ii +
2.'.D#cmente c#ntabi!e "i ,(tificati-e ....
'.Intr#$cere /n c#ntabi!itatea C!ien&i!#r0
'.1.1trctra crean&e!#r...2
).C#ntabi!itatea $ec#nt%ri!#r c c!ien&ii .12
).1.C#nt! )11 3C!ien&i412
).2. C#nt! )15 3 C!ien&i 6 factri $e /nt#cmit 315
).'. ).'.C#nt! )1' 3Efecte $e 7rimit4...28
).). C#nt! )1. 3 C!ien&i incer&i 4 ..22
).+.C#nt! )12 3 C!ien&i 6 cre$it#ri4...2)
+. *#n#9rafia c#ntabi!%...20
.. CONCLU:II'8
0. BIBLIO;RA<IE..'1
CONTABILITATEA DECONTRILOR CU CLIENI 2
1.Prezentarea firmei
1C BU1TER 1RL a f#(t a !at na"tere /n 2+.12.1225= ca rmare a
a(#cierii a $#% 7er(#ane Ba$ea *ircea "i >tef%ne(c *i?ai. <iecare ac&i#nar
-%r(@n$A"i a7#rt! (b(cri( at@t /n nmerar c@t "i /n natr%.
Unitatea are ca 7rinci7a!e acti-it%&i 7re!crarea materii!#r 7rime /n -e$erea
c#mercia!iz%rii ace(t#ra 7e 7ia&%= cre"terea $e anima!e "i 7%(%ri /n (c#7!
-a!#rific%ri !#r= 7recm "i c#mercia!izarea $iferite!#r m%rfri ac?izi&i#nate !a n
7re& mai mic $e !a $iferi&i frniz#ri. A$a#(! c#mercia! 7racticat fiin$ $e 28B.
Cn an! 1222= (#cietatea "iAa m%rit ca7ita!! (#cia! c /nc% +.888.888 !ei
7rin a7#rt! /n natr% "i nmerar a! ce!#r $#i a(#cia&i. Prin rmare= 9ama $e
(er-icii #ferite c!ien&i!#r (Aa $i-er(ificat= rmat% fiin$ $e cre"terea cifrei $e
afaceri "i #c7area n#r n#i (e9mente a!e 7ie&ei= care a $( !a cre"terea
7r#fit!i "i a im7#rtan&ei firmei.
Unitatea 7r#m#-eaz% 7r#$(e!e $e ca!itate (7eri#ar% $e(er-in$ # ma(%
mai 7reten&i#a(% $e c!ien&i.
Princi7a!e!e $ate referit#are !a (#cietate
1C BU1TER 1RL= 1tra$a ;a!aDE Nr.55
Nm%r! $e /nre9i(trare !a re9i(tr! c#mer&!i F)8G25.+2.G1225
Nm%r! $e /nre9i(trare fi(ca!% R 12')+.0
Te!ef#n G <aD H 8+.G 28 .' 1+
Aten&ie $ate!e referit#are !a firm% $in m#n#9rafia c#ntabi!a aferent%
!cr%ri (nt irea!e "i a f#(t in-entate $e c%tre at#r! ace(tei !cr%ri.
Acea(t% !crare a f#(t creat% te?n#re$actat% $e c%tre *irci Ci7rian.
CONTABILITATEA DECONTRILOR CU CLIENI '
.O!ie"t#$ %i met&'a "&nta!i$it()ii
O!ie"t#$ *i met&'a "&nta!i$it()ii. C#ntabi!itatea face 7arte $in e-i$en&a
ec#n#mic%. E-i$en&a ec#n#mic% re7rezint% n (i(tem $e /nre9i(trare= $e rm%rire
cantitati-%= ca!itati-% "i -a!#ric% a acti-it%&ii "i fen#mene!#r (#cia! ec#n#mice ce
(e 7r#$c intrAn anmit tim7 "i !#c. Ea #c7% n !#c centra! /n (i(tem!
inf#rma&i#na! "i c#n(titie # 7@r9?ie $e#(ebit $e im7#rtant% /n c#n$cerea
acti-it%&ii ec#n#mice. Pentr aA"i /n$e7!ini r#!!= ea trebie (% fie c!ar%= 7reci(%=
(im7!% "i &int% !a zi.
E-i$en&a ec#n#mic% c7rin$e trei f#rmeH
E-i$en&a #7erati-%
E-i$en&a (tati(tic%
E-i$en&a c#ntabi!%
aI E-i$en&a #7erati-% (e /nre9i(treaz% !a !#c! "i /n m#ment! /n care (e
7r#$c 7r#ce(e!e ce (e $e(f%"#ar% /n ca$r! nit%&i!#r 7atrim#nia!e "i
frnizeaz% inf#rma&ii!e nece(are c#ntabi!it%&ii "i (tati(ticii.
bI 1tati(tica rea!izeaz% # inf#rmare 7#(t#7erati-% a rez!tate!#r acti-it%&ii $e
an(amb! a nit%&i!#r 7atrim#nia!e= 7e baza $ate!#r frnizate $e e-i$en&a
#7erati-%= c#ntabi!% (a c!e(e $irect.
cI C#ntabi!itatea frnizeaz% ce!e mai m!te "i im7#rtante inf#rma&ii a!e
acti-it%&ii mana9eria!e "i c#n(titie 7rinci7a!! in(trment $e cn#a"tere=
9e(tine "i c#ntr#! a! 7atrim#ni!i nit%&ii "i acti-it%&ii $e(f%"rate=
#c7@n$ !#c! centra! /n ca$r! e-i$en&ei ec#n#mice.
C#ntabi!itatea are $#% fnc&ii im7#rtanteH
A <nc&ia $e ref!ectare= #9!in$ire fi$e!% a 7atrim#ni!i "i 7r#ce(e!#r
ec#n#mice care a !#c= $e 9e(tine "i c#ntr#! a! 7atrim#ni!i
nit%&i!#r "i a! rez!tate!#r #b&inte $e c%tre ace(tea.
A <nc&ia $e inf#rmare c $ate certe= a c#n$cerii nit%&ii
7atrim#nia!e= c@t "i a a(#cia&i!#r= ac&i#nari!#r= b%nci!#r= #r9ane!#r
fi(ca!e= c!ien&i!#r = frniz#ri!#r= a!t#r 7er(#ane ,ri$ice (a fizice.
Cn c#n$i&ii!e ec#n#miei $e 7ia&%= # 7arte $in inf#rma&ii!e c#ntabi!e $e-in
tran(7arente. E!e 7ri-e(c (ita&ia 7atrim#nia!%= rez!tate!e "i (ita&ia financiar%=
re!a&ii!e nit%&i c ter&i "i (nt 7r#$(! c#ntabi!it%&ii financiare. Cea!a!t% 7arte a
CONTABILITATEA DECONTRILOR CU CLIENI )
inf#rma&ii!#r c#ntabi!e (nt c#nfi$en&ia!e = 7ri-e(c nmai c#n$cerea nit%&ii "i
(nt 7r#$(! c#ntabi!it%&ii $e 9e(tine. 1e7ararea ce!#r $#% cate9#rii $e
inf#rma&ii c#ntabi!e 9enereaz% $a!i(m! /n c#ntabi!itate.
Pentr aA"i /n$e7!ini fnc&ii!e c#ntabi!itatea trebie (% (ati(fac% anmite
cerin&eH (% fie #r9anizat% "i c#n$(% /n m#$ c#re(7nz%t#r n#rme!#r !e9a!e= (% fie
&int% !a zi= (% fie c!ar% "i 7reci(% (% c7rin$% $ate c#m7!ete care (% fie frnizate
!a tim7 c#n$cerii nit%&ii "i ce!#r intere(a&i /n cn#a"terea rez!tate!#r #b&inte
"i 9e(ti#narea 7atrim#ni!i.
Dat fiin$ im7#rtan&a c#ntabi!it%&ii= at@t 7entr c#n$cerea acti-it%&ii
nit%&i!#r 7atrim#nia!e c@t "i 7entr /n$e7!inirea $at#rii!#r fa&% c%tre b9et! $e
(tat "i a a!t#r #b!i9a&ii= ea trebin$ (% fie c#n$(% "i #r9anizat% $7% 7rinci7ii
nitare 7e /ntrea9a ec#n#mie na&i#na!%. La n#i /n &ar%= 7rin Le9ea c#ntabi!it%&ii
nr. 52 $in 2) Decembrie $in an! 1221= 7rin re9!ament! $e a7!icare a! ace(tei
!e9i "i a!te acte n#rmati-e e!ab#rate $e *ini(ter! <inan&e!#r= (nt (tabi!ite
n#rme!e 9enera!e "i nitare $e #r9anizare "i c#n$cere a c#ntabi!it%&ii 9enera!e=
#b!i9at#rii 7entr t#&i a9en&ii ec#n#mici= 7er(#ane fizice (a ,ri$ice care a
ca!itatea $e c#merciant.
.1.O!ie"t#$ 'e %t#'i# a$ "&nta!i$it()ii
Obiect! $e (t$i a! c#ntabi!it%&ii /! c#n(titie ref!ectarea /n eD7re(ie
b%nea(c% a bnri!#r m#bi!e "i im#bi!e= a $i(7#nibi!it%&i!#r b%ne"ti= a tit!ri!#r $e
-a!#are= a $re7tri!#r "i #b!i9a&ii!#r nit%&i!#r 7atrim#nia!e= 7recm "i mi"c%ri!e
"i m#$ific%ri!e inter-enite= c?e!tie!i!e= -enitri!e "i rez!tate!e #b&inte= /n rma
#7era&ini!#r 7atrim#nia!e efectate.
Unitatea 7atrim#nia!% e(te # c#!ecti-itate care $i(7ne $e n 7atrim#ni "i
$e(f%"#ar% # acti-itate (7ecific% ei. Patrim#ni! e(te f#rmat $in t#ta!itatea
bnri!#r materia!e "i b%ne"ti eD7rimate -a!#ric 7recm "i re!a&ii!e $eterminate
$e f#rmarea "i mic"#rarea 7ermanent% a ace(t#raJ care $% na"tere !a $re7tri "i
#b!i9a&ii.
Din 7nct $e -e$ere a! c#m7#nen&ei e!emente!e 7atrim#nia!e (e /m7art /nH
A E!emente 7atrim#nia!e $e ti7! acti-e!#r im#bi!izateH im#bi!iz%ri!e
ne c#r7#ra!e K c?e!tie!i $e c#n(titire "i $e cercetare= c#nce(ini=
bre-ete "i a!te $re7tri "i -a!#ri a(imi!ateI= $e ti7! im#bi!iz%ri!#r
c#r7#ra!e Kterenri= c!%$iri "i c#n(trc&ii (7ecia!e= ma"ini "i ti!a,e=
a!te bnri im#bi!iareI= im#bi!iz%ri financiare Ktit!ri $e 7artici7a&ie=
crean&e im#bi!izateI.
A E!emente 7atrim#nia!e $e ti7! acti-e!#r circ!ante f#rmate $inH
(t#cri Kmaterii "i materia!e= #biecte $e in-entar= m%rfri etc.IJ
mi,!#ace b%ne"tiJ crean&e Kc!ien&i= $ebit#ri..I "i a!te e!emente $e ti7!
bnri!#r "i re!a&ii!#r care (e 9%(e(c /n acti-! 7#(e$at !a nit%&iJ
CONTABILITATEA DECONTRILOR CU CLIENI +
A E!emente!e 7atrim#nia!e $e ti7! re!a&ii!#r $e 7a(i-H a!e ca7ita!ri!#r
7r#7rii Kca7ita! (#cia! "i in$i-i$a!= 7rime !e9ate $e ca7ita!= f#n$ $e
rezer-%= f#n$ $e $ez-#!tare= rez!tat! eDerci&i!i= a!te f#n$riI "i
a!e $at#rii!#r K /m7rmtri "i cre$ite= frniz#ri= cre$it#ri= #b!i9a&i
$e 7!at% c%tre b9et! $e (tat= b9et! a(i9r%ri!#r (#cia!e= c%tre
(a!aria&i= ac&i#nari (a a(#cia&i "i a!te 7er(#ane fizice (a ,ri$iceI
care f#rmeaz% 7a(i-! nit%&ii eDce7t@n$ (r(e!e $e 7r#-enien&% a!e
e!emente!#r $e acti-.
..Met&'a "&nta!i$it()i
*et#$a c#ntabi!it%&i c7rin$e an(amb!! $e 7r#ce$ee "i te?nici $e !cr=
f#!#(ite 7entr ref!ectarea "i rm%rirea /n m#$ (i(tematic = eDact "i ne@ntrer7t a
7atrim#ni!i nit%&i= a 7r#ce(e!#r ec#n#mice care a !#c "i a rez!tate!#r
acti-it%&i $e(f%"rate.
Une!e 7r#ce$ee (nt (7ecifice c#ntabi!it%&iH bi!an&! c#ntabi!= c#nt!= $b!a
/nre9i(trare= in-entar!= ba!an&a $e -erificare= te?nici!e $e /nre9i(trare= iar a!te!e
(nt c#mne a!t#r "tiin&eH $#cmente!e= e-a!area= ca!c!a&ia= at#c#ntr#!!. E!e
7rezint% ne!e tr%(%tri caracteri(tice "i (er-e(c !a rea!izarea #biecti-e!#r
c#ntabi!it%&ii= a(tfe!H
D#cmente!e (nt acte!e (cri(e = /nt#cmite /n m#ment! efect%ri
#7era&ini!#r ec#n#mice c (c#7! $e a (er-i ca $#-a$% a /nf%7tiri !#r.
D7% ce $#cmente!e a f#(t /nt#cmite= 7#tri-it anmit#r re9!i= $7% ce
a f#(t -erificate "i 7re!crate= e!e (er-e(c ca baz% $e /nre9i(trare /n
c#ntabi!itate a #7era&ini!#r 7atrim#nia!e "i 7#art% nme!e $e $#cmente
,(tificati-e.
Db!a /nre9i(trare c#n(t% /n /nre9i(trarea c#nc#mitent% a fiec%rei
#7era&ini ec#n#mice 7atrim#nia!e= /n $#% (a mai m!te c#ntri $iferite=
/ntre care (e (tabi!e"te # !e9%tr% reci7r#c%. Ea $eri-% $in fa7t! c% #rice
#7era&ine ec#n#mic% 7r#$ce # $b!% m#$ificare /n (ita&ia
7atrim#ni!i nit%&i. De aici 7r#-ine "i nme!e $e c#ntabi!itate /n 7arti$%
$b!% (a $b!% /nre9i(trare.
C#nt! &ine e-i$en&a (cri(% a fiec%ri e!ement 7atrim#nia! ref!ect@n$
eDi(ten&a "i mi"carea !i /n m#$ c#ntin. C#nt! are # anmit% f#rm% care
7ermite /nre9i(trarea /n eD7re(ie b%nea(c%= /n c#!#ane $i(tincte a eDi(ten&ei
"i mi"c%ri e!emente!#r 7atrim#nia!e.
E-a!area c#n(titie n e!ement $e baz% a met#$ei c#ntabi!it%&i= $e#arece
nici # #7era&ine ec#n#mic% 7atrim#nia!% n 7#ate fi intr#$(% /n circit!
inf#rma&i#na! c#ntabi!= $ec@t $7% ce (Aa f%ct eD7rimarea ei /n nit%&i
-a!#rice.
CONTABILITATEA DECONTRILOR CU CLIENI .
Ca!c!a&ia re7rezint% 7r#ce$e! f#!#(it /n c#ntabi!itate 7entr (tabi!irea
c#(t!i 7r#$(e!#r= !cr%ri!#r eDectate "i (er-icii!#r 7re(tate= c#(t!i $e
ac?izi&ie= c?e!tie!i!#r 7e acti-it%&i= -enitri!#r "i rez!tate!#r financiare.
In-entarierea 7atrim#ni!i e(te 7r#ce$e! f#!#(it /n c#ntabi!itate 7entr
c#n(tatarea eDi(ten&ei= cantit%&ii= ca!it%&ii "i a -a!#ri e!emente!#r
7atrim#nia!e af!ate /n 9e(tinea nit%&i= at@t ce!e 7r#7rii c@t "i ce!e
a7ar&in@n$ ter&i!#r 7er(#na!e= $e&inte c #rice tit! !a n m#ment $at. Prin
in-entariere= c#ntabi!itatea /"i 7ne mere /n ac#r$ $ate!e $in c#ntri c
rea!itatea $in teren. In-entarierea are ca (c#7 (tabi!irea (ita&iei rea!e a
7atrim#ni!i nit%&i= care (e refer% "i !a e-a!area !#r !a ni-e!! -a!#ri
crente.
Ba!an&a $e -erificare (er-e"te 7entr -erificarea c#rectit$ini
/nre9i(tr%ri!#r /n c#ntabi!itate= (e /nt#cme"te !a (f@r"it! nei 7eri#a$e= $e
re9!% !nar "i 7rece$e #b!i9at#ri /nt#cmirea bi!an&!i c#ntabi! "i
ra7#arte!e financiarAc#ntabi!e.
Bi!an&! c#ntabi! e(te $#cment! c#ntabi! $e (intez% #ficia!= /n care (nt
#9!in$ite= !a n m#ment $at /n eD7re(ie b%nea(c% e!emente!e 7atrim#nia!e
a!e nit%&i= (b n $b! a(7ect= a! c#m7#nen&ei "i a! (r(e!#r $e
7r#-enien&%.
.+.D&"#mente "&nta!i$e *i ,#%tifi"ati-e
Date!e "i inf#rma&ii!e 7r#7rii circit!i ec#n#mic a! 7atrim#ni!i (nt
c#n(emnate /n $#cmente!e c#ntabi!e. D7% m#$! $e /nt#cmire "i r#!! !#r /n
ca$r! (i(tem!i inf#rma&i#na!= $ecizi#na!= $#cmente!e c#ntabi!e (e c!a(ific%
/nH
A D#cmente ,(tificati-e
A D#cmente $e e-i$en&% c#ntabi!%
A D#cmente $e (intez% "i ra7#rt%ri
CONTABILITATEA DECONTRILOR CU CLIENI 0
+.Intr&'#"ere .n "&nta!i$itatea C$ien)i$&r
Re!a&ii!e nit%&i!#r 7atrim#nia!e c a!te 7er(#ane ,ri$ice "i fizice= c#n$c
!a crean&e "i $at#ri. Cea mai mare 7arte a crean&e!#r a9en&i!#r ec#n#mici (nt
!e9ate $irect $e eD7!#atare= a$ic% $in ace! $#meni care face #biect! 7rinci7a! a!
fnc&i#n%rii !#r. Crean&e!e fa&% $e c!ien&i rez!t% ca rmare a -@nz%rii 7r#$c&iei=
re(7ecti- rea!iz%ri !cr%ri!#r "i a (er-icii!#r "i a /n c#ntra7arti$% -enitri $in
eD7!#atare.
Crean&e!e inte7rin$eri fa&% $e c!ien&i ei /"i a iz-#r! /n (c?imb! $e
c#n(im&%m@nt c#ncretizat /ntrA# c#man$% ferm% $in 7artea c!ient!i "i acce7tat%
$e c%tre 7r#$c%t#r (a a-@n$ ca baz% c#ntracte!e /nc?eiate. Crean&e!e $e-in
certe= (i9re= /n m#ment! tran(fer!i $e 7r#7rietate 7entr -@nz%ri "i /n
m#ment! rea!iz%rii !#r 7entr !cr%ri "i (er-icii. Tran(fer! $e 7r#7rietate (e
7r#$ce= $eci= /n m#ment! !i-r%ri bnri!#r= re(7ecti- /n m#ment! rea!iz%ri
!cr%ri!#r (a 7re(ta&ii!#r $e (er-icii= m#ment care c#re(7n$e c factrarea.
Pe baza factrii= crean&e!e (e /nre9i(treaz% /n c#ntabi!itate !a -a!#area $e
intrare /n 7atrim#ni care c#re(7n$e c -a!#area !#r n#mina!%= a$ic% c t#ta!!
$e 7!at% a$ic% -a!#area (a 7re&! ne9#ciat 7!( TLA care (e -a a7!ica $#ar
#7era&ii!#r (7(e im7#zit%ri. In caz! /n care (e ac#r$% re$ceri c#mercia!e=
-a!#area n#mina!% e(te $at% $e net! c#mercia!= !a care (e -a a$%9a "i TLA. Cn
(ita&ia /n care (e ac#r$% c!ien&i!#r "i re$ceri financiare= -a!#area n#mina!% a
crean&ei e(te $at% t#t $e net! c#mercia!= (c#nt! ac#r$at /nre9i(tr@n$A(e (e7arat
ca "i # c?e!tia!% financiar%. 1c#nt! -a re$ce -a!#area crean&ei ini&ia!e 7rintrA#
/nre9i(trare !teri#ar%= ce! mai a$e(ea (c#ntri!e $e $ec#ntare (e ac#r$% a
7#(teri#r 7rintrA# factr% $e re$cere.
Crean&e!e /n $e-ize (e /nre9i(treaz% /n c#ntabi!itate /n !ei= !a cr(! $e
(c?imb /n -i9#are !a $ata efect%ri #7era&ini!#r. Diferen&e!e $e cr( -a!tar=
/ntre $ata /nre9i(tr%ri crean&e!#r /n $e-ize "i $ata /nca(%ri !#r= (e /nre9i(treaz% ca
"i -enitri (a c?e!tie!i financiare= $7% cm $iferen&e!e (nt fa-#rabi!e (a
nefa-#rabi!e.
D7% 7eri#a$a $e tim7 !a care (e refer%= crean&e!e "i $at#rii!e (e /m7art /nH
crean&e "i $at#ri 7e termen (crt = c 7eri#a$% $e $ec#ntare mai mic% $e
n anJ
crean&e "i $at#ri 7e termen mi,!#ci= c # 7eri#a$% $e $ec#ntare /ntre 1A+
AniJ
crean&e "i $at#ri 7e termen !n9= c # 7eri#a$% $e $ec#ntare mai mare $e +
ani.
Crean&e!e "i $at#rii!e 7e termen !n9 "i mi,!#ci (e /nca$reaz% /n cate9#ria
im#bi!iz%ri!#r financiare Ktit!ri $e 7artici7are= tit!ri im#bi!izate a!e acti-it%&ii $e
7#rt#f#!i= crean&e !e9ate $e 7artici7a&ii= /m7rmtri ac#r$ate 7e termen !n9I.
CONTABILITATEA DECONTRILOR CU CLIENI 5
Crean&e!e 7e termen (crt (nt 9enerate $e $e(f%"rarea acti-it%&i $e
eD7!#atare "i crean&e!e a(imi!ate= care a /n c#ntra7arti$% -enitri!e $in
eD7!#atare "i c#ntri!e f%r% inci$en&% a(7ra c#nt!i $e rez!tate "i c7rin$H
crean&e c#mercia!J crean&e $in 9e(tinea tit!ri!#r $e 7!a(ament "i a!te tit!ri $e
-a!#ri re7rezent@n$ c#m7#nente a!e trez#rerieiJ crean&e $in $ec#nt%ri /n ca$r!
9r7!i "i c a(#cia&ii= care mai (nt $enmite "i crean&e /n afara 9r7!i $e
eD7!#atare.
Pentr /nre9i(trarea crean&e!#r (e f#!#(e(c c#ntri $in c!a(a ) 3 C#ntri $e
ter&i4 $in care face 7arte "i 9r7a $e c#ntriH )1 3C!ien&i "i c#ntri a(imi!ate4.
Pentr e-a!area crean&e!#r "i a $at#rii!#r (e f#!#(e(c trei met#$e (a
re9!i /n fnc&ie $e fact#r! tim7 !a care (e refer%.H -a!#area $e /n(criere c
#cazia intr%ri /n 7atrim#ni a crean&ei (a a $at#riei !a -a!#area crent% (a
c#ntabi!%J -a!#area $e in-entar (a -a!#area bi!an&ier%.
E-a!area crent%= 7rin a7!icarea 7rinci7i!i n#mina!i(m!i= $7% care
crean&e!e (nt /n(cri(e /n c#ntabi!itate !a -a!#area !#r n#mina!% $e rambr(are=
iar $at#ria !a intrarea /n 7atrim#ni !a -a!#area ei n#rma!% $e rambr(are.
E-enta!e!e $iferen&e ce a7ar /n tim7! /nca(%ri crean&e!#r re(7ecti- 7!%&i!#r
$at#rii!#r = -#r fi e-i$en&iate /n c#ntabi!itate /n c#ntri!e $e c?e!tie!i 7entr
$iferen&e!e nefa-#rabi!e= re(7ecti- /n c#ntri!e $e -enitri 7entr $iferen&e!e
fa-#rabi!e.
E-a!area $e in-entar 7re(7ne e-a!area crean&e!#r "i a $at#rii!#r !a
-a!#area care (e (tabi!e"te $7% -a!#area $e ti!itate= /n fnc&ie $e !#c "i $e
7re&ri!e acta!izate. La!#area $e in-entar a crean&e!#r tine (eama $e
7#(ibi!it%&i!e c#ncrete $e /nca(are "i 7#t eDi(ta c!ien&i /n !iti9i= $ebit#ri incer&i=
a!e c%r#r 7#(ibi!it%&i $e /nca(are (nt incerte.
Dac% c#m7ar%m -a!#area $e in-entar c -a!#area c#ntabi!%= 7tem a-ea
trei (ita&iH
A E9a!itate
A La!#area $e in-entar $e7%"e"te -a!#area c#ntabi!%= $ar 7#tri-it
7rinci7i!i 7r$en&ei $e"i 7tem /nca(a mai m!t acea(t% $iferen&%
n # -#m /nre9i(tra
A La!#area $e in-entar e(te (b -a!#area c#ntabi!% 1ntem ne-#i&i (%
crem n 7r#-izi#n 7entr $e7reciere.
E-a!area bi!an&ier% (e face c re(7ectarea 7rinci7i!i fi$e!it%&i. Crean&e!e
(nt /nre9i(trate /n c#ntabi!itate !a -a!#area !#r n#mina!% "i $in 7r$en&% (e
c#n(titie n 7r#-izi#n 7entr $e7reciere= atnci c@n$ a7are # 7ier$ere
7r#babi!%. Dac% (a c#n(titit 7r#-izi#n! !a -a!#area crent% atnci (e -a $e$ce
7r#-izi#n!.
La crean&e!e "i $at#rii!e eD7rimate /n -a!t%= e-a!area $e bi!an& (e face !a
cr(! -a!tar eDi(tent. Diferen&e!e $e cr( -a!tar (e -#r /nre9i(tra f#!#(in$
c#ntri!e $e $iferen&e $e c#n-er(ie $e acti- "i $e 7a(i-. Ace(te $iferen&e !a
/nce7t!i eDerci&i!i rm%t#r (e -#r re!a.
CONTABILITATEA DECONTRILOR CU CLIENI 2
+.1.Str#"t#ra "rean)e$&r
Crean&e!e c#mercia!e (nt $eterminate $e -@nz%ri!e $e bnri K7r#$(e=
m%rfri= materia!eI= $e 7re(t%ri $e (er-icii "i $e eDectarea $e !cr%rii c%tre ter&i.
Aici (e /nca$reaz% c!ien&ii "i c#ntri!e a(imi!ateH
A )11 3C!ien&i4
A )1' 3Efecte $e 7rimit4
A )1. 3C!ien&i incer&i (a /n !iti9i4
A )15 3C!ien&i 6 factri $e /nt#cmit4
A )82 3A-an(ri ac#r$ate frniz#ri!#r4
Efecte!e c#mercia!e $e 7rimit re7rezint% $re7tri!e $e crean&% (tabi!ite 7e
baz% $e cambii= bi!ete !a #r$in= trate = Marantri= cecAri "i a!te efecte c#mercia!e
7rimite $e !a c!ien&i /n c#nt! crean&e!#r. E!e re7rezint% f#rme $e cre$it
c#mercia! ac#r$at $e nit%&i!e 7atrim#nia!e ter&i!#r "i in(trmente $e 7!at%.
Cambia e(te tit!! $e cre$it /n temei! c%ria # 7er(#an% Kemitent!I (e
#b!i9% (% 7!%tea(c% nec#n$i&i#nat (a $i(7ne (% (e 7!%tea(c% nec#n$i&i#nat $e
c%tre # a!t% 7er(#an%= !a $ata "i !#c! in$icat= # (m% $e bani= ace!ia 7e care
cambia /! $e(emneaz%. Cambia e(te $e $#% fe!riH
1I Bi!et! !a #r$in e(te # cambie e!iberat% $e c%tre n $ebit#r Ktra(I ni
cre$it#r Ktr%9%t#r!I 7rin care $ebit#r! Ktra(!I (e #b!i9% (% 7!%tea(c%
nec#n$i&i#nat cre$it#r!i Ktr%9%t#r!iI intrAn anmit !#c "i !a # anmit%
$at% # (m% $e bani.
(e #b!i9%
Debit#r! Ktra(!I AAAAAAAAAAAAAAAAAN Cre$it#r!iKtr%9%t#r!iI
(% 7!%tea(c%
nec#n$i&i#nat
2I Trata e(te # cambie 7rin care # 7er(#an% fizic% (a ,ri$ic% /n ca!itate $e
cre$it#r Ktr%9%t#rI= $i(7ne ni $ebit#r a! (% Ktra(I (% 7!%tea(c% # (m%
$e bani nei a!te 7er(#ane K a treiaI /n ca!itate $e beneficiar= !a $ata "i /n
!#c! (tabi!it # (m% $e bani .
Cec! e(te n /n(cri( (#!emn 7rin care # 7er(#an% nmit% tr%9%t#r K7!%tit#rI
/n baza ni $e7#zit $e bani c#n(titit /n 7rea!abi! !a banc% $e-enit% a(tfe! tra(=
CONTABILITATEA DECONTRILOR CU CLIENI 18
Cre$it#r!
Tr%9%t#r!
Di(7ne
Debit#r!i
Tra(!
Beneficiar!i
1% 7!%tea(c% # (m% $e bani
$% #r$in (% (e 7!%tea(c% !a # anmit% $at% (a !a 7rezentare # (m% $eterminat%
nei ter&e 7er(#ane= /n ca!itate $e beneficiar= inter-enin$ a(tfe! trei 7%r&i. 1nt
cecri ca efecte c#mercia!e= cecri $in carnete!e c !imit% $e (m% ca in(trment
$e $ec#ntare= cecri $e $ec#ntare /n nmerar a bani!#r $e !a banc%= cecri $e
c%!%t#rie (i a!te!e. Cn ace(t cazH tr%9%t#r! e(te 7er(#ana care $i(7ne 7!ata= tra(!
e(te ace!a care efecteaz% 7!ata iar beneficiar! e(te 7er(#ana /n fa-#area c%reia
(e efecteaz% 7!ata.
Ca "i /n caz! ce!#r!a!te $#% in(trmente $e 7!at%= a!%tri $e bi!et! !a #r$in "i
trat%= cec! c7rin$e rm%t#are!e e!ementeH $enmirea $e CEC= /n(cri(% /n teDt!
tit!!iJ #r$in! nec#n$i&i#nat $e a 7!%ti # (m% $eterminat% inc!(% /n teDt!
ti7%rit a! f#rm!ar!i $e CECJ nme!e ace!ia care trebie (% 7!%tea(c% 7rin
$enmirea b%nci 7e fiecare CEC= in$icarea !#c!i n$e (e efecteaz% 7!ata 6
!#c! $e(emnat a!%tri $e nme!e tra(!iJ in$icarea $atei "i a !#c!i n$e a f#(t
emi( cec!J (emn%tra ace!ia care emite cec!= tr%9%t#r! fiin$ ace!a care
9aranteaz% 7!ata.
Oarant! e(te reci7i(a 7rimita $e c%tre 7#(e(#r! nei m%rfi $e7(% /ntrAn
$e7#zit= 7rin care 9aranteaz% efectarea nei 7!%&i. Dac% n efecteaz% 7!ata n
7#ate ri$ica marfa. P@n% !a (ca$en&a efecte!#r c#mercia!e 7t@n$ inter-eni
#7era&ini $e an$#(are "i a-a!izare= !e9ate $e circ!a&ia !#r.
An$#(area (a 9irarea re7rezint% (crierea 7e -er(#! tit!!i $e -a!#are= a
$#cment!i a #b!i9a&iei $e 7!at% a n#!i $ebit#r= fa&% $e cre$it#r. Dac% n
c!ient emite n bi!et !a #r$in /n care (e (tabi!e"te 3 P!%ti&i (ma $e !a $ata $e
7er(#anei4. Dac% ace(ta are ne-#ie $e bani mai re7e$e $ec@t $ata (tabi!it% 7rin
#r$in! $e 7!at% /! -a 7tea f#!#(i ca in(trment $e 7!at% $ac% face an$#(area
#r$in!i $e 7!at%. Dar 7entr acea(ta e(te nece(ar (% eDi(te # 9aran&ie a 7!%&ii
$at#riei n#!i $ebit#r c%tre cre$it#r "i (e face a-a!izarea.
A-a!izarea re7rezint% 9aran&ia /n(cri(% 7e cambie (a /n afara ace(teia $e
c%tre # 7er(#an% fizic% (a ,ri$ic% care (e an9a,az% (% ac?ite c#ntra-a!#area
tranzac&iei /n caz! /n care nici n! $in cei!a!&i $ebit#ri n # face. Deci 7er(#ana
care a a-a!izat cambia 9aranteaz% 7@n% !a (ca$en&% . A-a!izarea (e 7#ate face #
(in9r% $at% iar an$#(area $e c@te #ri e(te 7#(ibi!.
Pentr tra( $at#ria /nre9i(trat% /n c#ntri!e <rniz#ri Efecte $e 7!at% n
7#ate fi m#$ificat% 7rin an$#(%ri "i nici # /nre9i(trare n (e face /naintea
$ec#nt%ri !a (ca$en&% (a an!%ri efecte!#r. Tr%9%t#r! = beneficiar! ini&ia!
c#ntabi!izeaz% an$#(area.
Dec#ntarea efecte!#r c#mercia!e (e 7#ate face 7rin /nca(area c#ntra-a!#ri
!#r $e c%tre beneficiar $irect $e !a c!ient (a 7rin interme$i! nei b%nci= /n care
caz (e (7#rt% # taD% $e (c#nt 7entr (er-icii!e bancare. Cn ace(t caz banc?er!
CONTABILITATEA DECONTRILOR CU CLIENI 11
Tr%9%t#r!
C#m7!eteaz%
cec!
Tra(!
KBanca remite
Cec!I
efecteaz%
7!ata
Beneficiar!
K Ce! care
/nca(eaz% baniI
cm7%r% efecte!e remitent!i "i 7!%te"te ace(tia ime$iat (ma c-enit%
-a!#area (c#ntat%= re&in@n$ (c#nt! $7% re!a&iaH
La!#area (c#ntat% P La!#area n#mina!%A Ai9#
Un$e Ai9# P 1c#nt Q C#mi(i#n! -ariabi! a$mi(ibi! (c#nt!i
Cn ca$r! $ec#nt%ri efecte!#r c#mercia!e 7#ate inter-eni "i (ita&ia /n care c!ient!
7!%te"te $at#ria /nainte $e (ca$en&%= iar frniz#r! /i ac#r$% n c#mi(i#n 7entr
/nca(area mai $e-reme a crean&ei.
A-an(ri!e ac#r$ate frniz#ri!#r re7rezint% (me!e 7!%tite ace(t#ra $e
c%tre c!ien&i /nainte $e $er!area tranzac&ii!#r 7entr !i-r%ri $e bnri= eDect%ri
$e !cr%ri "i 7re(t%ri $e (er-icii.
Crean&e!e $in rec!ama&ii= 7a9be materia!e create $e ter&i "i a!te crean&e $e
#rice fe! ne!e9ate $e acti-itatea $e eD7!#atare 7r#7ri 6 zi(% (nt a(imi!ate
acti-it%&i!#r financiare (a eDtra#r$inare "i (nt /nre9i(trate /n c#ntabi!itate /n
cate9#ria 3 Debit#ri!#r $i-er"i4
CONTABILITATEA DECONTRILOR CU CLIENI 12
/.C&nta!i$itatea 'e"&nt(ri$&r "# "$ien)i
E-i$en&a (me!#r $at#rate $e c!ien&i interni "i eDterni 7entr !i-r%ri $e
7r#$(e= (emifabricate= materia!e= m%rfri etc =!cr%ri eDectate (a 7re(t%ri $e
(er-icii= (me!e 7!%tite $e ace"tia ca ac#nt (a $ec#ntate "i ce!e r%ma(e $e 7!at%=
(e &ine c a,t#r! c#ntri!#r $in 9r7a )1 3C!ien&i "i c#ntri a(imi!ate4
;r7a )1 3C!ien&i "i c#ntri a(imi!ate4
)11. CLIENI
)111. Cm7rmtri ac#r$ate membri!#r a(#cia&ii!#r K!a c##7erati-e!e
$e cre$itI
)1'. E<ECTE DE PRI*IT
)1.. CLIENI INCERI
)15. CLIENI 6 <ACTURI DE CNTOC*IT
)12. CLIENI A CREDITORI
)121. C!ien&i 6 cre$it#ri $in #7era&ini $e man$at K!a c##7erati-e!e
$e cre$itI
/.1.C&nt#$ /11 0C$ien)i1
C&nt#$ /11e%te #n "&nt a"ti-.
C&nt#$ /11 0C$ien)i1 &ine e-i$en&a $ec#nt%ri!#r c c!ien&i interni "i
eDterni 7entr 7r#$(e!e= (emifabricate!e = materia!e!#r m%rfri!#r etc= -@n$te=
!cr%ri eDectate "i (er-icii 7re(tate 7e baz% $e factri. E(te n c#nt $e acti-. 1e
$ebiteaz% c -a!#area !a 7re& $e -@nzare a bnri!#r !i-rate "i (er-icii!#r 7re(tate=
7recm "i taDa 7e -a!#are a$%9at% aferent%. 1e cre$iteaz% c (me!e /nca(ate $e
!a c!ien&i. 1#!$! c#nt!i e(te $ebit#r "i re7rezint% (me!e $at#rate $e c!ien&i.
2n 'e!it#$ "&nt#$#i /11 0C$ien)i1 %e .nre3i%treaz(:
A 7re&! $e -@nzare a! m%rfri!#r= 7r#$(e!#r= (emifabricate!#r etc.
!i-rate= !cr%ri!#r eDectate "i (er-icii!#r 7re(tate= !a care (e a$a9%
TLA c#!ectat% aferent% 7rin cre$it! c#ntri!#r H
081 4Lenitri $in -@nzarea 7r#$(e!#r finite4J
082 3Lenitri $in -@nzarea (emifabricate!#r4J
08' 3Lenitri $in -@nzarea 7r#$(e!#r rezi$a!e4J
08) 3Lenitri $in !cr%ri eDectate "i (er-icii 7re(tate4
08+ 3 Lenitri $in (t$ii "i cercet%ri4
CONTABILITATEA DECONTRILOR CU CLIENI 1'
08. 3 Lenitri $in re$e-en&e= !#ca&ii $e 9e(tine= c?iri4
080 3 Lenitri $in -@nzarea $e m%rfri4
085 3 Lenitri $in acti-it%&i aneDe4
))20 3 TLA c#!ectat%4
))25 3TLA neeDi9ibi!%4 7entr !i-r%ri!e c 7!ata /n rate.
A -a!#area bnri!#r !i-rate (a (er-icii!#r 7re(tate anteri#r "i care abia
acm (e factreaz%= 7rin cre$it! c#nt!i )15 3 C!ien&i 6 factri $e
/nt#cmit 4
A !a $e(c?i$erea eDerci&i!i c re!area (me!#r /nre9i(trate !a (f@r"it!
eDerci&i!i 7rece$ent ca $iferen&e nefa-#rabi!e $e cr( -a!tar= 7rin
cre$it! c#nt!i )0. 3 Diferen&e $e c#n-er(ie 6 c#nt $e acti- 3
A !a (f@r"it! eDerci&i!i= c $iferen&e fa-#rabi!e $e cr( -a!tar= rez!tate in
rma cre"teri cr(!i -a!tar= aferent crean&e!#r eD7rimate /n $e-ize= 7rin
cre$it! c#nt!i )00 3 Diferen&e $e c#n-er(ie 6 c#nt $e 7a(i-4
A c#ntra-a!#area crean&e!#r reacti-ate= 7rin cre$it! c#nt!i 0+) 3 Lenitri
$in crean&e rec7erate4
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re(titire factrate
c!ien&i!#r= 7rin cre$it! c#nt!i )12 3 Diferen&e $e c#n-er(ie 6 c#nt $e
7a(i- 4
2n "re'it#$ "&nt#$#i /11 0 C$ien)i 1%e .nre3i%treaz(:
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re(titire factrate c!ien&i!#r
= 7rin cre$it! c#ntri!#rH
+12 3 C#ntri crente !a b%nci 3
+'1 3 Ca(a 3
A c#ntra-a!#area efecte!#r c#mercia!e acce7tate "i 7re!ate /n c#nt!
!i-r%ri!#r (a 7re(ta&ii!#r f%cte= 7rin $ebit! c#nt!i )1' 3 Efecte $e
7rimit 3
A (me $at#rate $e c!ien&i r% 7!atnici = $bi#"i (a c care nitatea (e af!%
/n !iti9i= 7rin $ebit! c#nt!i )1. 3 C!ien&i incer&i 3
A c#ntra-a!#area bnri!#r !i-rate= a !cr%ri!#r eDectate "i a (er-icii!#r
7re(tate= $ec#ntate 7e (eama a-an(ri!#r 7rimite $e !a c!ien&i 7rin $ebit!
c#nt!i )12 3C!ien&i 6 cre$it#ri 3
A $iferen&e nefa-#rabi!e $e cr( -a!tar (tabi!ite !a /nc?i$erea eDerci&i!i=
aferente crean&e!#r eD7rimate /n $e-ize= 7rin $ebit! c#nt!i )0.
3 Diferen&e $e c#n-er(ie 6 c#nt $e acti- 4
A re!area !a /nce7t! eDerci&i!i a (me!#r /nre9i(trate /n eDerci&i!
7rece$ent ca $iferen&e fa-#rabi!e $e cr( -a!tar = 7rin $ebit! c#nt!i
)00 3 Diferen&e $e c#n-er(ie 6 c#nt $e 7a(i- 3
A $iferen&e nefa-#rabi!e $e cr( -a!tar c#n(tatate c #cazia /nca(%ri
crean&e!#r eD7rimate /n $e-ize= 7rin $ebit! c#nt!i ..+ 3 C?e!tie!i $in
$iferen&e $e cr( -a!tar3
CONTABILITATEA DECONTRILOR CU CLIENI 1)
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re(titire = 7rimite $e !a
c!ien&i = 7rin $ebit! c#nt!i )12 3 C!ien&i 6 cre$it#ri 3
A -a!#area (c#ntri!#r ac#r$ate c!ien&i!#r= 7rin $ebit! c#nt!i ..0
3 C?e!tie!i 7ri-in$ (c#ntri!e ac#r$ate 3
S&$'#$ "&nt#$#i e(te $ebit#r "i re7rezint% (me!e $at#rate $e c!ien&i= $eci
crean&e fa&% $e ace"tia ne@nca(ate /nc%.
Cn = m#$ #bi"nit !i-rarea e(te /n(#&it% $e factr%= $ar n e(te t#t tim7! a"a
fiin$ "i ne!e eDce7&ii. De acea = trebie(c f%cte e-enta!e!e re9!ariz%ri care (%
&in% c#nt /ntre $eca!a,e!e eDi(tente /ntre !i-r%ri "i factr%ri. Li-r%ri!e efectate (a
!cr%ri!e eDectate (i (er-icii!e 7re(tate = inc!(i- TLA aferent% = 7entr care n
(Aa /nt#cmit factri = $ar a c%r#r -a!#are e(te bine $eterminat%= re7rezint%
-enitri a!e 7eri#a$ei /n care (Aa f%ct ace(te !i-r%ri "i trebie /nre9i(trate !a
crean&e /ntrAn c#nt $i(tinct )15 3 C!ien&i 6 factri $e /nt#cmit4 care e(te n c#nt
$e acti-.
EDem7!e $e #7era&ini c c#nt! )11 3C!ien&i4H
1. Cre"terea K na"terea I crean&e!#r
aI !a !i-rarea 7r#$(e!#r= c factri
)11 P B
081
))20
bI !a !i-rarea 7r#$(e!#r fRrR factri
)15 P B
081
))25
>i !teri#r !a /nt#cmirea factrii
)11 P )15 115.888
Pentr a!te !i-r%ri am eDem7!ificat !a c!a(a a 'Aa "i -#i mai $a eDem7!e !a c!a(a a
0Aa
))25 P ))20
cI $iferen&e!e fa-#rabi!e $e cr( -a!tar !a /nc?eierea eDerci&i!i
CONTABILITATEA DECONTRILOR CU CLIENI 1+
)11 P )00
$I re!area $iferen&e!#r nefa-#rabi!e $e cr( -a!tar !a /nc?eierea eDerci&i!i
)11 P )0.
eI -a!#area crean&e!#r reacti-e
)11 P 0+)
fI -a!#are care circ!R /n re9im $e re(titire= factrate c!ien&i!#r
)11 P )12
2. 1c%$erea K mic"#rare I crean&e!#r
aI c (me!e /nca(ate 7rin c#nt! crent "i 7rin ca(R
+121 P )11
+'11 P )11
bI $iferen&a nefa-#rabi!R $e cr( -a!tar !a /nc?eierea eDerci&i!i
)0. P )11
cI $iferen&e $e cr( -a!tar aferente crean&e!#r= eD7rimatR /n $e-ize
..+ P )11
$I -a!#area cecri!#r c !imitR $e (me acce7tate
+112 P )11
eI -a!#area efecte!#r c#mercia!e Kcambii I acce7tate
)1' P )11
fI -a!#area (c#ntri!#r ac#r$ate c!ien&i!#r c #cazia /nca(%rii c!ien&i!#r
..0 P ))1
CONTABILITATEA DECONTRILOR CU CLIENI 1.
9I -a!#area c!ien&i!#r incer&i= in(#!-abi!i= $bi#"i "i /n !iti9ii
)1. P )11
?I re!are $iferen&e!#r fa-#rabi!e $e cr( -a!tar !a /nc?eierea eDerci&i!i
)00 P )11
iI -a!#area amba!a,e!#r care circ!R /n (i(tem $e re(titire= 7rimite $e !a c!ien&i
)12 P )11
,I $ec#ntarea a-an(ri!#r /nca(ate $e !a c!ien&i
)12 P )11
A!te #7era&ii c c#$! )11A 3C!ien&i4H
1. E-i$en&ierea n#r -@nz%ri $e m%rfri= 7e cre$it c#mercia!= c factrR= 7e 7ia&a
internR (a eDternR.
)11 P B
080
))20
. E-i$en&ierea $iferen&ei $intre -a!#area CI< "i <OB a m%rfri!#r eD7#rtate=
re(7ecti- c?e!tie!i!e $e a(i9rare "i ce!e $e tran(7#rt eDtern.
)11 P 085
+. D#b@n$a ca!c!atR $e /nca(at !a m%rfri!e eD7#rtate 7e cre$it c#mercia! 7e
termen (crt (a G "i me$i.
)11 P 0..
/. C#mi(i#n! c-enit /ntre7rin$erii $e c#mer& eDteri#r= !a factrarea m%rfri!#r
eD7#rtate /n c#mi(i#n.
)11 P 08)
CONTABILITATEA DECONTRILOR CU CLIENI 10
4. La!#area c-enitR nit%&i!#r 7r#$c%t#are $in &arR= /n(cri(e /n factri!e 7entr
eD7#rt! $e m%rfri /n c#mi(i#n.
)11 P )81
5. Ref!ectarea /n c#ntabi!itatea frniz#r!i $e bnri !a eD7#rt a c#mi(i#n!i
re&int $e interme$iar
A<actrarea bnri!#r.
)11 P B
08)
))20
ALa /nca(area crean&ei c#mi(i#n 18B
B P )11
+121
.22
6. E-i$en&ierea n#r re$ceri c#mercia!e $e 7re&ri ac#r$ate !teri#r factr%rii
Krabatri= ri(trnri= b#nifica&ii= remizeI !a (er-icii= !cr%ri= !i-r%ri!e $e
7r#$(e finite= (emifabricate= m%rfri.
B P )11
08)
))20
B P )11
082
))20
B P )11
080
))20
7. 1c#ntri ac#r$ate c!ien&i!#r.
..0 P )11
8. La a9ent! ec#n#mic care a efectat c#n-er(ia crean&e!#r /n ac&ini (a 7Rr&i
(#cia!e c -a!#area ace(t#r tit!ri #b&inte /n rma c#n-er(iei KO; 18G20
7entr b!#ca,! financiarI.
B P )11
2.1
CONTABILITATEA DECONTRILOR CU CLIENI 15
2.2
+8'
19. Pentr $iferen&e!e /ntre -a!#area ne9#ciatR a crean&ei "i -a!#area c#ntabi!R a
ace(t#ra
Ac@n$ $iferen&a e(te ne9ati-R
..5 P )11
Ac@n$ $iferen&a e(te 7#ziti-R
+121 P 0.5
11.TaDa f#rfetarR re&intR $in -a!#area crean&ei -@n$te
..5 P )11
/.. C&nt#$ /17 0 C$ien)i : fa"t#ri 'e .nt&"mit 0 "&nt 'e a"ti-
C#nt! )15 C!ien&i factri $e /nt#cmit e-i$en&iaz% !i-r%ri!e $e bnri=
7re(t%ri!e $e (er-icii (a eDect%ri!e $e !cr%ri= inc!(i- taDa 7e -a!#are a$%9at%=
7entr care n (Aa /nt#cmit factri. E(te n c#nt $e acti-. 1e $ebiteaz% c
-a!#area !i-r%ri!#r c%tre c!ien&i= aferente eDerci&i!i financiar /n cr(= 7entr care
n (Aa /nt#cmit factri= inc!(i- taDa 7e -a!#are a$%9at% aferent%. 1e cre$iteaz%
c -a!#area factri!#r /nt#cmite c%tre c!ien&i. 1#!$! $ebit#r a! c#nt!i
re7rezint% -a!#area bnri!#r !i-rate= a (er-icii!#r 7re(tate (a a !cr%ri!#r
eDectate= 7entr care n (Aa /nt#cmit factri.
C&nt#$ /17 'e 'e!iteaz( "#:
A c#ntra-a!#area bnri!#r !i-rate = a !cr%ri!#r eDectate (a a (er-icii!#r
7re(tate c%tre c!ien&i aferente eDerci&i!i /n cr(= 7entr care n (Aa
/nt#cmit factri = inc!(i- TLA aferent% = 7rin cre$it! c#ntri!#r 081= 082=
08'= 08)= 08+= 08.= 080= 085 "i ))25 3 TLA neeDi9ibi!% 3
A $iferen&e!e fa-#rabi!e $e cr( -a!tar c#n(tatate !a /nc?i$erea eDerci&i!i=
aferente crean&e!#r /n $e-ize 7entr care n (Aa /nt#cmit factri= 7rin
cre$it! c#nt!i )00 3 Diferen&e $e c#n-er(ie A c#nt $e 7a(i- 3
A re!area !a /nce7t! an!i a $iferen&e!#r nefa-#rabi!e $e cr( -a!tar
/nre9i(trate !a /nc?i$erea eDerci&i!i 7rece$ent= 7rin cre$it! c#nt!i )0.
3 Diferen&e $e c#n-er(ie A c#nt $e acti- 3 .
CONTABILITATEA DECONTRILOR CU CLIENI 12
C&nt#$ /17 %e "re'iteaz( /n m#ment! factr%rii bnri!#r !i-rate anteri#r
(a a !cr%ri!#r eDectate "i (er-icii!#r 7re(tate anteri#r= 7rin $ebit! c#nt!i )11
3 C!ien&i4 7recm "i c rm%t#are!e c#ntriH
A $iferen&e nefa-#rabi!e $e cr( -a!tar c#n(tatate c #cazia factr%ri= 7rin
$ebit! c#nt!i ..+ 3 C?e!tie!i $i $iferen&e $e cr( -a!tar 3
A $iferen&e nefa-#rabi!e $e cr( -a!tar aferente crean&e!#r /n $e-ize= ne
factrate 7@n% !a /nc?i$erea eDerci&i!i financiar= 7rin $ebit! c#nt!i
)0. 3 Diferen&e $e c#n-er(ie4 c#nt $e acti-
A re!area !a /nce7t! an!i a $iferen&e!#r fa-#rabi!e $e cr( -a!tar
/nre9i(trate !a fine!e an!i 7rece$ent= 7rin $ebit! c#nt!i )00
3 Diferen&e $e c#n-er(ie 3 c#nt $e 7a(i-
S&$'#$ "&nt#$#i e(te $ebit#r "i re7rezint% -a!#area bnri!#r !i-rate = a
(er-icii!#r 7re(tate (a a !cr%ri!#r eDectate 7entr care n (Aa /nt#cmit factri.
Dac% (e c#n(tat% !a (f@r"it!J eDerci&i!i c% anmite crean&e fa&% $e anmi&i
c!ien&i $e-in $bi#a(e (a incerte= a$ic% /nca(area !#r /n 7arte (a /n t#ta!itate
e(te /n$#ie!nic%= &in@n$ c#nt $e (ita&ia financiar% ne(ati(f%c%t#are a $ebit#r!i=
ace(tea (e -#r tran(fera $in c#nt! )11 3C!ien&i 4 /n c#nt! )1. 3 C!ien&i incer&i
4 . Crean&a (e -a tran(fera c ni-e!! ei t#ta!= $eci inc!(i- c c#ta ei $e TLA.
EDem7!e $e #7era&ini c c#nt! )15 3 C!ien&i factri $e /nt#cmit4
a; Cre*terea "rean)e$&r
1. Re!are $iferen&e!#r $e cr( -a!tar= aferente crean&e!#r /n $e-ize= 7entr care
n (Aa /nt#cmit factri !a /nc?i$erea eDerci&i!i.
)15 P )0.
2. La!#area !i-r%ri!#r $e m%rfri
)15 P B
080
))25
"i !a /nt#cmirea factrii
)11 P )15
))25 ))20
'. Diferen&e!e fa-#rabi!e $e cr( -a!tar= !a /nc?i$erea eDerci&i!i
CONTABILITATEA DECONTRILOR CU CLIENI 28
)15 P )00
!; Mi"*&rarea "rean)e$&r
1. C -a!#area factri!#r /nt#cmite K7ct.2I
)11 P )15
2. Diferen&e!e nefa-#rabi!e $e cr( -a!tar aferente crean&e!#r
..+ P )15
'. Diferen&e!e nefa-#rabi!e $e cr( -a!tar aferente crean&e!#r /n $e-ize !a
/nc?i$erea eDerci&i!i
)0. P )15
). Re!area $iferen&e!#r fa-#rabi!e $e cr( -a!tar= /nre9i(trate !a /nc?i$erea
eDerci&i!i
)00 P )15
/.+.C&nt#$ /1+ 0efe"te 'e <rimit1
C&nt#$ /1+ 0Efe"te 'e <rimit1 &ine e-i$en&a $re7tri!#r $e crean&% (tabi!it%
7e baz% $e efecte c#mercia!e. E(te n c#nt $e acti-. 1e $ebiteaz% c (me!e
$at#rate $e c!ien&i re7rezent@n$ -a!#area efecte!#r c#mercia!e acce7tate. 1e
cre$iteaz% c -a!#area efecte!#r c#mercia!e 7rimite $e !a c!ien&i "i c (me!e
7rimite $e !a c!ien&i 7rin c#ntri!e crente. 1#!$! $ebit#r a! c#nt!i re7rezint%
-a!#area efecte!#r c#mercia!e $e 7rimit.
1e $ebiteaz% cH
A Acce7tarea n#r efecte c#mercia!e 7rezentate $e c!ien&i !a 7!at% 7rin
cre$it! c#nt!i )8' 3Efecte $e 7!ata
A Diferen&e!e fa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
A Re!area $iferen&e!#r $e cr( -a!tar nefa-#rabi!e $e !a /nce7t!
eDerci&i!i
1e cre$iteaz% cH
A Efecte!e c#mercia!e 7rimite $e !a c!ien&i =re(7ecti- !a a-a!izarea cambii!#r
"i a bi!ete!#r !a #r$in
CONTABILITATEA DECONTRILOR CU CLIENI 21
A Re!area $iferen&e!#r fa-#rabi!e $e cr( -a!tar
A Diferen&e!e nefa-#rabi!e $e cr( -a!tar !a !ic?i$area efecte!#r $e 7rimit /n
$e-ize
A Diferen&e nefa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
A 1me!e /nca(ate $e !a c!ien&i 7rin c#nt! crent
EDem7!e $e #7era&ini c c#nt! )1' 3 Efecte $e 7rimit4
a; Cre*terea "rean)e$&r
1. Acce7tarea n#r efecte c#mercia!e 7rezentate $e c!ien&i !a 7!atR
)1' P )11
2. Diferen&e!e fa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
)1' P )00
'. Re!area $iferen&e!#r $e cr( -a!tar nefa-#rabi!e $e !a /nc?i$erea eDerci&i!i
)1' P )0.
!; Mi"*&rarea "rean)e$&r
1. C efecte!e c#mercia!e 7rimite $e !a c!ien&i= re(7ecti- !a a-a!izarea cambii!#r
"i bi!ete!#r $e #r$in.
+11' P )1'
2. Re!area $iferen&e!#r fa-#rabi!e $e cr( -a!tar
)00 P )1'
'. Diferen&e!e nefa-#rabi!e $e cr( -a!tar !a !ic?i$area efecte!#r $e 7rimit /n
$e-ize
..+ P )1'
). Diferen&e!e nefa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
)0. P )1'
+. 1me!e /nca(ate $e !a c!ien&i 7rin c#nt! crent.
CONTABILITATEA DECONTRILOR CU CLIENI 22
+121 P )1'
/./.C&nt#$ /15 0 C$ien)i in"er)i 1
C&nt#$ /15 0C$ien)i in"er)i4 &ine e-i$en&a c!ien&i!#r incer&i= r% 7!atnici
$bi#"i (a af!a&i /n !iti9i. E(te n c#nt $e acti-. 1e $ebiteaz% c -a!#area
bnri!#r !i-rate= 7re(ta&ii!#r efectate (a a !cr%ri!#r eDectate c!ien&i!#r care (e
$#-e$e(c r% 7!atnici= $bi#"i= incer&i (a /n !iti9i.
1e cre$iteaz% c (me!e /nca(ate $e !a c!ien&i incer&i (a /n !iti9i (a c (me!e
trecte 7e 7ier$eri c 7ri!e,! (c%$eri $in e-i$en&% a c!ien&i!#r incer&i (a /n
!iti9i= inc!(i- taDa 7e -a!#are a$%9at% aferent%. 1#!$! $ebit#r a! c#nt!i
re7rezint% (me!e $at#rate $e c!ien&i incer&i (a /n !iti9i.
C&nt#$ /15 %e 'e!iteaz( "# H

A c#ntra-a!#area crean&e!#r fa&% $e c!ien&i care (e $#-e$e(c r% 7!atnici =
$bi#"i = incer&i= (a c care nitatea e(te /n !iti9i= 7re!ate /n ace(t c#nt
7rin cre$it! c#nt!i )11 4 C!ien&i 3 J
A re!area (me!#r /nre9i(trate ca $iferen&e nefa-#rabi!e $e cr( -a!tar !a
/nc?i$erea eDerci&i!i anteri#r 7entr crean&e incerte /n -a!t% = 7rin
cre$it! c#nt!i )0. 3 Diferen&e $e c#n-er(ie 6 c#nt $e acti- 3
A $iferen&e fa-#rabi!e $e cr( -a!tar /ntre -a!#area $e intrare "i cea $e !a
(f@r"it! eDerci&i!i = aferente crean&e!#r incerte /n -a!t% = 7rin cre$it!
c#nt!i )00 3 Diferen&e $e c#n-er(ie 6 c#nt $e 7a(i- 4
C&nt#$ /15 %e "re'iteaz( "#:
A (me rec7erate /nca(ate /n c#ntri!e $e $i(7#nibi!it%&i (a /n nmerar $e
!a c!ien&i incer&i (a /n !iti9i= 7rin $ebit! c#ntri!#r H
o +121 3 C#ntri !a b%nci /n !ei4
o +12) 3 C#ntri !a b%nci /n $e-ize4
o +'1 3Ca(a4
A $iferen&e nefa-#rabi!e $e cr( -a!tar= rez!tate !a /nc?i$erea eDerci&i!i=
aferente crean&e!#r incerte (a /n !iti9i= eD7rimate /n $e-ize = 7rin cre$it!
c#nt!i )0. 3 Diferen&e $e c#n-er(ie A acti- 3
A re!area !a /nce7t! an!i a (me!#r /nre9i(trate ca $iferen&e fa-#rabi!e
$e cr( -a!tar= !a /nc?i$erea eDerci&i!i anteri#r= 7rin $ebit! c#nt!i
)00 3 Diferen&e $e c#n-er(ie A c#nt $e 7a(i- 3
CONTABILITATEA DECONTRILOR CU CLIENI 2'
A crean&e ce (e c#n(tat% a fi $efiniti- nerec7erabi!e = (c#a(e $in acti- 7rin
$ebit! c#ntri!#rH
o .+) 3 Pier$eri $in crean&e4
o ))20 3TLA c#!ectat%4 $e#arece TLA a f#(t /nre9i(trat% !a ))20 /n
m#ment! factr%ri "i a f#(t $ec#ntat% b9et!i $e (tat /n !na
re(7ecti-%= !a c#n(tatarea 7ier$eri crean&ei (e -a $imina #b!i9a&ia
fa&% $e b9et 7rin $ebitarea c#nt!i ))20
A $iferen&e $e cr( -a!tar nefa-#rabi!e rez!tate ca rmare a /nca(%ri n#r
crean&e /n $e-ize= ce fi9ra ca incerte (a !iti9i#a(e= 7rin $ebit! c#nt!i
..+ 3 C?e!tie!i $in $iferen&e $e cr( -a!tar4
S&$'#$ 'e!it&r re7rezint% (me!e $at#rate $e c!ien&i $bi#"i= incer&i (a c
care nitatea 7atrim#nia!% (e af!% /n !iti9i.
C#nc#mitent c c#n(tatarea caracter!i incert a! crean&ei "i tran(ferarea ei /n
c#nt! )1.= a7!ic@n$ 7rinci7i! 7r$en&ei= (e -a 7r#ce$a !a c#n(titirea ni
7r#-izi#n 7entr $e7recierea crean&e!#r= c (ma 7r#babi!% a 7ier$eri!#r. Ni-e!!
ace(ti 7r#-izi#n (e -a (tabi!i f%r% a !a /n ca!c! TLA "i (e -a a7recia 7entr
fiecare crean&% /n 7arte &in@n$ c#nt $e circm(tan&e= 7r#-izi#n! c#n(titit (e -a
ref!ecta /n c#ntabi!itate c a,t#r! c#nt!i )21 3 Pr#-izi#ane 7entr
$e7recierea crean&e!#r 6 c!ien&i 3
EDem7!e $e #7era&ini c c#nt! )1. 3 C!ien&i incer&i4
a; Cre*terea "rean)e$&r
1. C!ien&i rRi 7!atnici= $bi#"i= etc.
)1. P )11
2. Re!area $iferen&e!#r $e cr( -a!tar !a /nc?i$erea eDerci&i!i
)1. P )0.
!; Mi"*&rarea "rean)e$&r
1. Diferen&e!e fa-#rabi!e $e cr( -a!tar /nre9i(trate !a /nc?i$erea eDerci&i!i
)00 P )1.
2. Diferen&e!#r nefa-#rabi!e $e cr( -a!tar aferente c!ien&i!#r incer&i
CONTABILITATEA DECONTRILOR CU CLIENI 2)
..+ P )1.
'. Diferen&e!#r nefa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
)0. P )1.
). 1me!e /nca(ate 7rin c#nt! crent "i 7rin ca(R
+121 P )1.
+'11 P )1.
+. 1me!e trecte 7e 7ier$eri= inc!(i- TLA aferentR
B P )1.
.+)
))20
/.4.C&nt#$ /18 0 C$ien)i : "re'it&ri1
C&nt#$ /18 0 C$ien)i : "re'it&ri1 e(te n c#nt $e 7a(i- care eD7rim%
#b!i9a&ii!e nit%&i!#r 7atrim#nia!e fa&a $e c!ien&i !#r 7entr a-an(ri!e (a
ac#ntri!e /nca(ate $e !a ace"tia. Ace"tia (e -#r !ic?i$a a7#i 7rin $ec#ntarea !#r=
7e (eama factr%ri !i-r%ri!#r (a 7re(ta&ii!#r !teri#are= rm@n$ a (e /nca(a $#ar
$iferen&a /ntre ni-e!! t#ta! a! factr%ri "i a-an(! (a ac#nt! $e,a 7rimit. 1e
cre$iteaz% c (me!e /nca(ate $e !a c!ien&i re7rezent@n$ a-an(ri!e 7entr !i-r%ri
$e bnri= 7re(t%ri $e (er-icii (a eDect%ri $e !cr%ri "i (e $ebiteaz% c
$ec#ntarea a-an(ri!#r /nca(ate $e !a c!ien&i. 1#!$! c#nt!i e(te cre$it#r "i
re7rezint% (me!e $at#rate c!ien&i!#r
C&nt#$ /18 %e "re'iteaz( "#:
A (me!e /nca(ate $e !a c!ien&i= (b f#rm% $e a-an(ri (a $e ac#ntri 7entr
!i-r%ri= eDect%ri (a 7re(t%ri -iit#are= 7rin $ebit! c#ntri!#r care arat%
m#$a!itatea $e /nca(areH +12 3C#ntri crente !a b%nci4 "i +'1 3Ca(a4J
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re(titire factrate c!ien&i!#r
7rin $ebit! c#nt!i )11 3C!ien&i4J
A $iferen&e!e nefa-#rabi!e $e cr( -a!tar= !a /nc?i$erea eDerci&i!i= aferente
a-an(ri!#r 7rimite /n $e-ize "i ne$ec#ntate /nc%= 7rin $ebit! c#nt!i )0.
3Diferen&e $e c#n-er(ieA acti-4J
CONTABILITATEA DECONTRILOR CU CLIENI 2+
A !a /nce7t! an!i rm%t#r= c re!area (me!#r re7rezent@n$ $iferen&e!e
fa-#rabi!e $e cr( -a!tar= /nre9i(trate !a (f@r"it! an!i 7rece$ent= 7rin
$ebit! c#nt!i )00 3Diferen&e $e c#n-er(ie A7a(i-4
1e $ebiteaz% cH
A -a!#area a-an(ri!#r (a ac#ntri!#r 7rimite= $ec#ntate c!ien&i!#r 7e (eama
!i-r%ri!#r $e bnri= a 7re(t%ri!#r $e (er-icii (a eDect%ri!#r $e !cr%ri=
factrate ace(t#ra= 7rin cre$it! c#nt!i )11 3C!ien&i4J
A $iferen&e!e fa-#rabi!e $e cr( -a!tar c#n(tatate c #cazia $ec#nt%rii
a-an(ri!#r /n $e-ize= 7rin c#nt! 0.+ 3Lenitri $in $iferen&e!e $e cr(
-a!tar4J
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re(titire 7rimite $e !a
c!ien&i= 7rin cre$it! c#nt!i )11 3C!ien&i4J
A -a!#area amba!a,e!#r care circ!% /n (i(tem $e re$i(tribire nere(titite $e
c!ien&i= 7rin c#nt! 085 3Lenitri $in acti-it%&i $i-er(e4J
A $iferen&e!e fa-#rabi!e $e cr( -a!tar aferente a-an(ri!#r 7rimite /n
$e7#zite= "i ne$ec#ntate 7@n% !a (f@r"it! an!i= 7rin cre$it! c#nt!i )00
3Diferen&e $e c#n-er(ie A7a(i-4J
A re!area !a /nce7t! an!i a (me!#r re7rezent@n$ $iferen&e!e
nefa-#rabi!e $e cr( -a!tar /nre9i(trate !a (f@r"it! eDerci&i!i 7rece$ent=
7rin cre$it! )0. 3Diferen&e $e c#n-er(ie Aacti-4J
1#!$! cre$it#r a! c#nt!i re7rezint% $at#rii!e nit%&ii fa&% $e c!ien&i 7entr
a-an(ri!e (a ac#ntri!e 7rimite "i ne$ec#ntate /nc%.
EDem7!e $e #7era&ini c c#nt! )12 3 C!ien&iAcre$it#ri4H
aI Cre"terea #b!i9a&ii!#r K $at#rii!#r I
1. 1me!e /nca(ate $e !a c!ien&i Ka-an(I 7rin c#nt! crent (a 7rin ca(R
+121 P )12
+'11 )12
2. La!#area amba!a,e!#r care circ!R /n (i(tem $e re(titire= factrate c!ien&i!#r
)11 P )12
'. Diferen&e!e nefa-#rabi!e $e cr( -a!tar aferente a-an(!i /n $e-ize $e !a
c!ien&i= !a /nc?i$erea eDerci&i!i
)0. P )12
). Re!area $iferen&e!#r $e cr( -a!tar !a /nc?i$erea eDerci&i!i
CONTABILITATEA DECONTRILOR CU CLIENI 2.
)00 P )12
bI 1c%$erea #b!i9a&ii!#r K $at#rii!#r I
1I Diferen&e!e fa-#rabi!e $e cr( -a!tar= aferente a-an(ri!#r /n $e-ize $e !a
c!ien&i
)12 P 0.+
2I Diferen&e!e fa-#rabi!e $e cr( -a!tar !a /nc?i$erea eDerci&i!i
)12 P )00
'I La!#area amba!a,e!#r care circ!R /n (i(tem $e re(titire= 7rimire $e !a c!ien&i
)12 P )11
)I Re!area $iferen&e!#r nefa-#rabi!e $e cr( -a!tar
)12 P )0.
+I La!#area amba!a,e!#r care circ!R /n (i(tem $e re(titire 6 nere(titite $e
c!ien&i.
)12 P 085
CONTABILITATEA DECONTRILOR CU CLIENI 20
*ONO;RA<IA
1. Cn $atam $e 1+.81.2881 7r#$(e!e finite #b&inte (e -@n$ c factri ce
rmeaz% a (e $efiniti-a !teri#r c%tre 1.C. *e$ia 1RL= 7!ata fiin$
f%ct% 7rin efecte c#mercia!e.
+.288.888 )15 P B
081 +.888.888
))25 288.888

1e $efiniti-eaz% factra "i (e 7rime"te efect!H
1e /nre9i(treaz% efecte!e $e 7rimitH
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Cnca(area efecte!#rH
Tran(fer! TLA neeDi9ibi!% !a TLA c#!ectat%
CONTABILITATEA DECONTRILOR CU CLIENI
+.288.88
8
)11 P )1
5
+.288.888
+.288.88
8
)1' P )1
1
+.288.888
+.288.88
8
+112 P )1
'
+.288.888
+.288.88
8
+121 P +11
2
+.288.888
288.888
))25 P ))2
0
288.888
25
2. Cn $ata $e 1+.82.2881 (e -@n$ c%tre 1IN;LE 1RL 7r#$(e!e rezi$a!e
rez!tate /n rma 7r#ce(!i $e 7r#$c&ie care a f#(t rec#n$i&i#nate
7!ata f%c@n$(e /n nmerarH
100.888 +'11 P B
08' 1+8.888
))20 20.888
'. Cn $ata $e 1..82.2881 (e $e(carc% 9e(tinea 7entr 7r#$c&ia (t#cat%
care a f#(t -a!#rificat%
2.'+8.888 011 P B
')+ 2.+88.888
'). 188.888
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). Cn $ata $e 10.82.2881 (e -@n$ c%tre U1AB anima!e "i 7%(%ri #b&inte
$in 7r#$c&ie 7r#7rie c factr%H
+'1.888 )11 P B
081 )+8.888
))20 51.888
+. Cn $ata $e 10.82.2881 (e $e(carc% 9e(tinea 7entr anima!e!e "i
7%(%ri!e care a f#(t #b&inte $in 7r#7ria 7r#$c&ieH
'8+.888 011 P B
'.1 '2+.888
'.5 A28.888
.. Cn $ata $e 28.82.2881 (e efeceaz% n 7entr CI<A 1A $e m%rfriH
2'..888 )11 P B
08) 288.888
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0. Cn -e$erea eDect%ri nei !cr%ri 1C TRONIC 1RL $e7ne n a-an( H
CONTABILITATEA DECONTRILOR CU CLIENI
'88.888 +121 P )1
2
'88.888
22
5. E-i$en&a factri 7entr !crarea 7re(tat% 7entr 1C TRONIC 1RLH
1.158.888 )11 P B
08) 1.888.888
))20 158.888
2. Cnca(area factrii 1C TRONIC 1RL mai 7&in a-an(! care a f#(t
/nca(atH
B P )11 1.158.888
'88.888 )12
558.888 +121
18.L@nzarea $e m%rfri 7rin ma9azin! 7r#7riH
1.)1..888 +'11 P B
080 1.288.888
))20 21..888
11.De(c%rcarea 9e(tini 7entr m%rfri!e care a f#(t -@n$te $e ma9azinH
B P '01 1.288.888
2.8.888 .80
2)8.888 '05
CONTABILITATEA DECONTRILOR CU CLIENI '8
5. CONCLU=II
Unitatea 1C BU1TER 1RL are mai m!te 7!anri 7e care /"i $e(f%"#ar%
acti-itatea. Are ca #biect $e acti-itate at@t ac?iz&i#narea $e materii 7rime /n
-e$erea 7re!cr%ri= /n rma ace(ti 7r#ce( rez!t@n$ 7r#$(e!e finite 7e care !e
$e(face at@t 7rin ma9azine!e 7r#7rii c@t "i c%tre a!&i c#mercian&i 7recm "i
cre"terea $e anima!e 7e care !e c#mercia!izeaz%. *ai acti-eaz% "i /n c#mer&! $e
m%rfri a(i9r@n$ "i tran(7#rt! 7entr ace(tea "i 7entr a!te nit%&i c#ntra c#(t.
De a(emenea mai 7re(teaz% (er-icii $iferi&i!#r ter&i.
Ca!itatea 7r#$(e!#r !i-rate "i a (er-icii!#r a im7( nitatea /n fa&a
c#ncren&ei= 9ama $e 7r#$(e #ferite fiin$ c#re(7nz%t#are n#r /na!te (tan$ar$e
$e ca!itate. Pr#$(e!e c#mercia!izate a$re(@n$(e nei c!iente!e mai 7reten&i#a(e=
am7!a(area firmei /n ace(t (en( fiin$ c?iar /n !#c! 7#tri-it.
Din m#n#9rafie (e #b(er-% c%H
A nitatea /nre9i(treaz% 7r#fitJ
A (#cietatea c#!ab#reaz% c mai m!te firme /n -e$erea c#mer&!i c
ace(teaJ
A (#cietatea $e&ine m#n#7#!! /n z#n% 7entr anmite (er-icii "i 7r#$(eJ
A nitatea are # #fert% -a(t% $e 7r#$(e "i (er-icii #ferite c!ien&i!#rJ
A
CONTABILITATEA DECONTRILOR CU CLIENI '1
6. BIBLIO>RAFIE
SSS Le9ea c#ntabi!it%&i 52G21.
SSS Re9!ament! $e a7!icare a
!e9i c#ntabi!it%&ii.
Dr. C.*. Dr%9an N#a c#ntabi!itate
mana9eria!%.
E$. Terc!e(= Bcre"ti 1222
Dmitr C#t!e&i Bi!an&! c#ntabi!. E$. *irt#n= Timi"#ara 1225
T#ria Cri(tea C#(tri "i 7re&ri. E$. *irt#n= Timi"#ara 122+
I. Nic#ar%= C. 1ab% C#ntabi!itatea (#ciet%&i!#r
c#mercia!e.
E$. CCI Timi"#ara 1221
Pr#f. I#an *#r"an C#ntabi!itatea 9enera!% a
ec#n#miei $e 7ia&%. L#! 1 "i 2
E$. ELC#nt C#n(!tin9 1RL=
1cea-a 1220
*i?ai Ri(tea N#! (i(tem c#ntabi! a!
a9en&i!#r ec#n#mici $in
R#m@nia.
CECCAR= Bcre"ti 122'
*ini(ter! <inan&e!#r 1i(tem! c#ntabi! a! a9en&i!#r
ec#n#mici.
Nic!ae <efea9%= I#n I#na"c C#ntabi!itatea financiar%.
L#!.1
E$. Ec#n#mic%= Bcre"ti
122'
Uni-. 3Babe" B#!Eai4 C!,=
<ac. >rtiin&e Ec#n#mice
C#ntabi!itatea financiar% a
a9en&i!#r ec#n#mici $in
R#m@nia.
E$. De Le(t= Timi"#ara
L.Daria= E. Dre?&%= CAtin
;rb%ne(c= $r.$#c. Ari(ti&a
*ana!! eD7ert!i c#ntabi!
"i c#ntabi! at#rizat.
E$. A9#ra= Bcre"ti 122+
CONTABILITATEA DECONTRILOR CU CLIENI '2
CONTABILITATEA DECONTRILOR CU CLIENI ''