2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

Cautare

selecteaza

Home

CATEGORII
DOCUMENTE

Agricultura

Asigurari

Comert

Transporturi

Turism

Zootehnie

Confectii

Documente

Contabilitate

Username/Parolainexistente
LoginRegister

Upload

Contracte

Resurse

Altelimbi

Economie

Afaceri
Calculatoare
Casamasina CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE
Didactica
pedagogie
Contabilitate
Diverse
+Fontmaimare|Fontmaimic
Educatie
Finante
UNIVERSITATEASPIRUHARET
Geografie
FACULTATEAMANAGEMENTFINANCIARCONTABIL
Istorie&
DOCUMENTESIMILARE
politica
SPECIALIZAREA
CONTABILITATE
SI
INFORMATICA
DE
Legislatie
GESTIUNE
Limba
Management
ANULII
Sanatate
CONTABILITATESIINFORMATICADE
Tehnologie

I.D.GIURGIU
LUCRARESINTEZA

PRACTICADESPECIALITATE
LUCRARESINTEZA
I.SocietateacomercialaSCD.E.SRL,sainfiintatinbazacontractuluidesocietate
siastatutuluiincheiatladatade12.08.1992,avandasociatunicsiadministratorpeION,
domiciliatainGiurgiu,Bd.MihaiViteazulBl.210/3s1,parter,ap.1.
Societatea este o societate comerciala cu raspundere limitata, avand capital
socialde200rondivizatin20partisociale.
Aceasta societate este persoana juridica de drept privat, care isi desfasoara
activitatea conform codului CAEN (5211) avand ca obiect de activitate Comert cu
amanuntul in magazine nespecializate cu vanzare predominanta de produse alimentare,
bauturisitutun.
SediulsocietatiicomercialeesteinRomania,MunicipiulGiurgiu,Str.Abatorului
Bl.210ap.1,Parter.

GESTIUNELUCRARESINTEZAPRACTICA
DESPECIALITATE
DATORIILECOMERCIALEFATADE
FURNIZORI
SCHEMACONTULUIDEPROFITSIPIERDERE
PROPRIECONTABILITATIIDINROMANIA
CONTABILITATEAINSTITUTIILORPUBLICE
CONTABILITATEAFINANCIARATESTE
GRILA
BazelecontabilitatiiTrue/False
SubiecteexamenContabilitatepubliatestgrila
Documentelejustificative
Contributiapersonaluluilaasigurarilesociale
CAS
Determinarearezultatuluiexercitiuluisi
repartizareaacestuia

TERMENIimportantipentruacest
document
:lucrarepracticacontabilitatesiinformaticade
gestiune:sintezalucrariidepracticalacontabilitate:
freecontabilitatesiinformaticadegestiuneanulI:
amortizaremecorporaleperioadadeamortizare:

Societatea comerciala SC D.E. SRL, isi va desfasura activitatea in raport cu

obiectulstabilitincontract,intreipunctedelucru.

Duratadesfasurariiactivitatiiincadrulsocietatiiestenelimitata,cuinceperedeladatainmatriculariiinRegistrulComertului
datalacaredevinepersoanajuridica.
Societateaarecaobiectdeactivitateurmatoarele:
5221Comertcuamanuntulalfructelorsilegumelorproaspete
5222Comertcuamanuntulalcarniisialproduselordincarne
5223Comertcuamanuntulalpestelui,crustaceelorsimolustelor
5224Comertcuamanuntulalpainii,produselordepatiseriesiproduselorzaharoase
5225Comertcuamanuntulalbauturilor
5226Comertcuamanuntulalproduselordintutun
5227Comertcuamanuntulinmagazinespecializatealproduseloralimentare
5233Comertcuamanuntulalproduselorcosmeticesideparfumerie
5241Comertcuamanuntulaltextilelor
5242Comertcuamanuntulalimbracamintei
5243Comertcuamanuntulalimbracaminteisiarticolelordinpiele
5244Comertcuamanuntulalmobileisiarticolelordeiluminatsialarticolelordeuzcasnic
5245Comertcuamanuntulalarticolelorsiaparatelorelectromenajerealaparatelorradiosialtelevizoarelor
5246Comertcuamanuntulcuarticoledefierarie,cuarticoledinsticlasicucelepentruvopsit
5247Comertcuamanuntulalcartilor,ziarelorsiarticolelordepapetarie
5248Comertcuamanuntulinmagazinespecializatealaltorprodusen.c.a

Capitalulsocialalsocietatiicomercialeestefixatla200RONprinaportdenumerar.Majorareacapitaluluisocialvafihotaratadeasociatu
unic.
Atatmajorareacatsireducereacapitaluluisocialalsocietatiicomerciale,vorfiinregistratelaRegistrulComertului.
Activitateaeconomicaasocietatii:

Exercitiuleconomicofinanciarincepela1ianuariesiseincheiela31decembriealefiecaruian.SocietateatineevidentacontabilainLEIs
intocmestebilantulcontabildeprofitsipierderi,potrivitnormelormetodologiceelaboratedeMinisterulFinantelor.
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

1/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

Profitulsocietatiisestabilesteprinbilant.Dinprofitulsocietatii,infiecarean,sevaprelua5%pentruformareafonduluiderezervapanala20%
dincapitalulsocial.

Personalulsocietatiiseincadreazaprinincheiereacontractuluidemunca,curespectareaprevederilorLegislatieiMuncii,salariulstabilinduse
prinnegociericurespectarealimiteiminimedesalarizare,prevazutadelege.
Dizolvareasilichidareasocietatii:
Societateacomercialasevadizolvaincazurileprevazutedeart.169lit.b,c,dsiedinLegea31/1990.
DizolvareasocietatiicomercialesevainscrieinRegistrudeComertsivafipublicatainMonitorulOficial.
LichidareasocietatiicomercialesevarealizaconformprevederiiinstituitededispozitiiletitluluiVIIdinLegeanr.31/1990.
II.Raspundereapentruorganizareasiconducereacontabilitatiirevineadministratoruluicareareobligatiagestionariisocietatii.

Contabilitateacaactivitatespecializatainmasurarea,evaluarea,cunoasterea,gestiuneasicontrolulactivelor,datoriilorsicapitalurilorproprii
precum si a rezultatelor obtinute din activitatea persoanelor juridice si fizice, trebuie sa asigure inregistrarea cronologica si sistematica
prelucrarea,publicareasipastrareainformatiilorcuprivirelapozitiafinanciara,performantafinanciarasifluxuriledetrezorerie.
Contabilitateasetineinlimbaromanasiinmonedanationala.
Societateacomercialaorganizeazasiconducecontabilitateaincompartimentdistinctcondusdedirectoruleconomic.
Contabilitateaimobilizarilorsetinepecategoriisipefiecareobiectdeevidenta.
Contabilitateastocurilorsetinecantitativsivaloric,inconditiilestabilitedereglementarilelegale.

Inregistrareaincontabilitateaelementelordeactivsefacelacostuldeachizitie,deproductiesaulavaloareajustapentrualteintraridecatcele
prinachizitiesauproductie,dupacaz.
Creantelesidatoriileseinregistreazaincontabilitatelavaloareanominala.
Contabilitateaclientilorsifurnizorilor,acelorlaltecreantesiobligatiisetinepecategorii,precumsipefiecarepersoanafizicasaujuridica.
Contabilitateacheltuielilorsetinepefeluridecheltuieli,dupanaturasaudestinatialor,dupacaz.
Contabilitateaveniturilorsetinepefeluridevenituridupanaturasausursalor,dupacaz.
Contabilitateaveniturilorsicheltuielilorbugetuluigeneralconsolidatsetinepesubdiviziunileclasificatieibugetare.

In contabilitate, profitul sau pierderea se stabileste cumulat de la inceputul exercitiului financiar , inchiderea conturilor de venituri s
cheltuieliseefectueaza,deregula,lasfarsitulexercitiuluifinanciar.
Rezultatuldefinitivalexercitiuluifinanciarsestabilestelainchidereaacestuia.
Repartizareaprofituluiseinregistreazaincontabilitatepedestinatii,dupaaprobareasituatiilorfinanciareanuale.
Registreledecontabilitateobligatoriisunt:

registruljurnal
registrulinventar
registrulcarteamare
Registreledecontabilitateseutilizeazainstrictacorcondantacudestinatiaacestorasiseprezintainmodordonatsiastfelcompletateincatsa
permita,inoricemoment,identificareasicontroluloperatiunilorcontabileefectuate.
Registruljurnal,registrulinventarsicarteamare,precumsidocumentelejustificativecarestaulabazainregistrarilorincontabilitateafinanciara
sepastreazainarhivasocietatiitimpde10ani,cuinceperedeladataincheieriiexercitiuluifinanciarincursulcaruiaaufostintocmite,cuexceptia
statelordesalarii,caresepastreazatimpde50deani.
Incazdepierdere,sustrageresaudistrugereaunordocumentecontabilesevorluamasuridereconstituireaacestoraintermendemaximum
30deziledelaconstatare,potrivitreglementariloremiseinacestsens.

Registrul jurnal ( cod 14 1 1 ) este un document contabil obligatoriu in care se inregistreaza, in mod cronologic, toate operatiunile
economicofinanciare.
Societatilepotutilizajurnaleauxiliarepentruoperatiuniledecasasibanca,decontarilecufurnizorii,situatiaincasariiachitariifacturilor.

Oriceinregistrareinregistruljurnaltrebuiesacuprindaelementecuprivirela:felul,numarulsidatadocumentuluijustificativ,explicatiiprivind
operatiunilerespectivesiconturilesinteticedebitoaresicreditoareincaresauinregistratsumelecorespunzatoareoperatiunilorefectuate.

Registrulinventar(cod1412)esteundocumentcontabilobligatoriuincareseinregistreazatoateelementeledeactivsidepasiv
grupateinfunctiedenaturalor,inventariatedeunitate,potrivitLegii.

Registrulinventarseintocmestelainfiinatareaunitatii,celputinodatapeanpeparcursulfunctionariiunitatiicuocaziafuziunii,divizari
sauincetariiactivitatii,precumsiinaltesituatiiprevazutedeLegepebazadeinventarfaptic.

In acest registru se inscriu, intro forma recapitulativa, elementele inventariate dupa natura lor, suficient de detaliate pentru a putea
justificacontinutulfiecaruipostalbilantului.

Registrul inventar se completeaza pe baza inventarierii faptice a fiecarui cont de activ si de pasiv .Elementele de activ si de pasiv
inscriseinregistrulinventaraulabazalisteledeinventarieresaualtedocumentecarejustificacontinutulacestora.

Incazulincareinventariereaarelocpeparcursulanului,inregistrulinventarseinregistreazasoldurileexistenteladatainventarierii,la
careseadaugarulajeleintrarilorsisescadrulajeleiesirilordeladatainventarieriipanaladataincheieriiexercitiuluifinanciar.

Carteamare(cod1413)esteunregistrucontabilobligatoriuincareseinregistreazalunarsisistematic,prinregrupareaconturilor
miscareasiexistentatuturorelementelordeactivsidepasiv,launmomentdat.

Acesta este un document contabil de sinteza si sistematizare si contine simbolul contului debitor si a conturilor creditoare
corespunzatoare,rulajuldebitorsicreditor,precumsisoldulcontuluipentrufiecarelunaaanuluicurent.

RegistrulCarteaMarepoatecontinecateofilapentrufiecarecontsinteticutilizatdeunitate.CarteaMarestalabazaintocmiriibalante
deverificare.
RegistrulCarteaMarepoatefiinlocuitcufisadecontpentruoperatiunidiverse.
EditareaCartiiMarisevaefectuanumailacerereaorganelordecontrolsauinfunctiedenecesitatileproprii.

Contabilitateaanaliticasetinecuajutorulformularelorcomune(fisadecontpentruoperatiunidiverse,fisadecontanaliticpentruvalor
materiale)saucuajutorulformularelorspecialefolositeinacestscop.
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

2/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

BalantadeverificareseintocmestepebazatotalurilorpreluatedinCarteaMare,respectivdinfiseledeschisedistinctpentrufiecarecon
sintetic.
Pentruverificareainregistrarilorincontabilitateaanaliticasepotintocmibalantedeverificareanalitice.

III.Activeleimobilizatereprezintabunurilesivaloriledestinatesaserveascaoperioadaindelungatainactivitateaunitatiipatrimoniale,care
nuseconsumalaprimautilizare.
Contabilitateaimobilizarilorsetinepeurmatoarelecategorii:imobilizarinecorporale,imobilizaricorporalesiimoblizarifinanciare.

Imobilizarile necorporale Un activ mecorporal este un activ identificabil nemonetar, fara suport material si detinut pentru utilizare in
procesuldeproductiesaufurnizaredebunurisauservicii,pentruafiinchiriattertilorsaupentruscopuriadministrative.
Incadrulimobilizarilornecorporalesecuprind:
cheltuielideconstituire
cheltuielidedezvoltare
concesiuni,brevete,licente,marci,drepturisialtevalorisimilare
fondulcomercial
alteimobilizarinecorporale
imobilizarinecorporaleincursdeexecutie
Imobilizarilecorporalesuntactivecare:

suntdetinutedeopersoanajuridicapentruafiutilizateinproductiapropriedebunurisauprestareadeservicii,pentruafiinchiriatetertilo
saupentruafifolositinscopuriadministrative.
sunt utilizate pe parcursul unei perioade mai mari de un an si auvaloare mai mare decat limita prevazuta de reglementarile legale in
vigoare
Imobilizarilecorporalecuprindterenuri,constructii,instalatiitehnicesimasini,alteinstalatii,utilajesimobilier,avansurisiimobilizaricorporalein
cursdeexecutie.
Contabilitateasinteticaaimobilizarilorcorporalesetinepecategorii,iarcontabilitateaanaliticasetinepefiecareobiectdeevidenta,princare
seintelegeobiectulsingularsaucomplexuldeobiectecutoatedispozitivelesiaccesoriileacestuia,destinatsaindeplineascainmodindependent
intotalitate,ofunctiedistincta.
Imobilizarilefinanciarecuprindtitluriledeparticipare,interesedeparticiparedetinute,altetitluriimobilizatesicreanteimobilizate.
Stocurilesuntactivecirculante.Incadrullorsecuprind:

marfurile,respectivbunurilepecareunitatealecumparainvederearevanzariisauproduselepredatesprevanzaremagazinelorproprii
materiileprime,careparticipadirectlafabricareaproduselorsiseregasescinprodusulfinit
materialeconsumabilecareparticipasauajutalaprocesuldefabricatiesaudeexploatarefaraaseregasii,deregula,inprodusulfinit
materialedenaturaobiectelordeinventar
produsele
animalesipasari
ambalaje
productiaincursdeexecutie
In cadrul stocurilor se include si bunurile aflate in custodie, pentru prelucrare sau in consignatie la terti, care se inregistreaza distinct in
contabilitatepecategoriidestocuri.

Contabilitateamijloacelorbanestiaflateincaseriaunitatiipatrimoniale,precumsiamiscariiacestora,caurmareamiscarilorsiplatilo
efectuateinnumerar,setinedistinctinleisidevize.
Operatiunileprivinddisponibilitatileindevizeseinregistreazaincontabilitatelacursulzilei.
Inregistrareaincontabilitateaoperatiunilorfinanciareinleisauindevizeseefectueazacurespectarearegulamentuluioperatiilordecasa.

Contabilitatea valorilor materiale se tine cantitativ si valoric, sau numai valoric prin folosirea inventarului permanent sau inventarulu
intermitent.
Inventariereaelementelordeactivsidepasivseefectueazalasfarsitulanuluisaudecateoriestenevoie.
Formulareletipizatecuregimspecialsuntnumerotatesiinregistrateinfiseledemagazieprivindevidentaregimuluispecial.
Notecontabileintocmite:
I.Intraridemarfa
371=%=484.47
401=316.23
378=90.89
4428=77.35
4426=401=60.08
II.Salariilunadecembrie2007
641=421=1584
64511=43111=309
64512=43132=13
6453=4371=32
6452=4313=95
64513=4315=8
635=4473=12
III.Operatiuninumerar
5311=%=350
707=294.12
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

3/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

4427=55.88
401=5311=350
IV.Operatiunibanca
5121=411=1000
%=5121=808
4311=309
43132=13
4371=32
4313=95
4315=8
4473=12
4372=15
4312=150
4314=136
627=38
V.Cheltuilelunadec.2007
612=401=250
VI.Descarcaregestiune
%=371=350
607=250.12
378=44
4428=55.88
VII.Inchidereconturi
121=%=2553.12
612=250
607=250.12
641=1584
64511=309
64512=13
6453=32
6452=95
64513=8
635=12
707=121=294.12
VIII.InchidereTVA

4427=4426=55.88
4424=4426=4.20
Bilantulcontabilla31.12.2007seprezintaastfel:
Judetul:52GIURGIU
Entitate:S.C.D.E.SRL
Adresa:localitateaGIURGIU,strABATORULUI,nr.210,ap.1,sc.A
Numardinregistrulcomertului:J52/1016/1992
Formadeproprietate:35Societaticomercialecuraspunderelimitata
Activitatea preponderenta (cod si denumire clasa CAEN): 5211Comert cu amanuntul in magazine nespecializate cu vanzare predominanta de
produsealimentare,bauturisitutun
Codunicdeinregistrare:3353139
BILANTPRESCURTAT
ladatade31.12.2007
Formularul10lei
______________________________________________________________________________________

|Denumireaindicatorului|Nr.|SOLDLA|
||rd.|_______________________________|
|||01.01.2007|31.12.2007|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

4/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|__________________________________________________|___|_______________________________|
|A|B|1|2|
|__________________________________________________|___|_______________|_______________|
|A.ACTIVEIMOBILIZATE||||
|__________________________________________________|___|_______________|_______________|
|I.IMOBILIZARINECORPORALE|01|0|0|
|(ct.201+203+205+2071+208+233+2342802902933)||||
|__________________________________________________|___|_______________|_______________|
|II.IMOBILIZARICORPORALE|02|1151|38353|
|(ct.211+212+213+214+231+2322812912931)||||
|__________________________________________________|___|_______________|_______________|
|III.IMOBILIZARIFINANCIARE(ct.261+263+265+267296)|03|0|0|
|__________________________________________________|___|_______________|_______________|
|ACTIVEIMOBILIZATETOTAL(rd.01la03)|04|1151|38353|
|__________________________________________________|___|_______________|_______________|
|B.ACTIVECIRCULANTE||||
|__________________________________________________|___|_______________|_______________|
|I.STOCURI|05|25470|65631|
|(ct.301+302+303+/308+331+332+341+345+346+/348+||||
|351+354+356+357+358+361+/368+371+/378+381+/||||
|388391392393394395396397398+40914428)||||
|__________________________________________________|___|_______________|_______________|
|II.CREANTE(ct.267296+4092+411+413+418+425+4282+|06|1094|13187|
|431+437+4382+441+4424+4428+444+445+446+447+431+||||
|437+4382+441+4424+4428+444+445+446+447+4482+451+||||
|453+456+4582+461+473491495496+5187)||||
|__________________________________________________|___|_______________|_______________|
|III.INVESTITIIPETERMENSCURT(ct.501+505+506+|07|0|0|
|508+5113+5114591595596598)||||
|__________________________________________________|___|_______________|_______________|
|IV.CASASICONTURILABANCI|08|6376|8558|
|(ct.5112+512+531+532+541+542)||||
|__________________________________________________|___|_______________|_______________|
|ACTIVECIRCULANTETOTAL(rd.05la08)|09|32940|87376|
|__________________________________________________|___|_______________|_______________|
|C.CHELTUIELIINAVANS(ct.471)|10|0|0|
|__________________________________________________|___|_______________|_______________|
|D.DATORII:SUMELECARETREBUIEPLATITEINTRO|11|20592|103962|
|PERIOADADEPANALAUNAN||||
|(ct.161+162+166+167+168169+269+401+403+404+405+||||
|408+419+421+423+424+426+427+4281+431+437+4381+||||
|441+4423+4428+444+446+447+4481+451+453+455+456+||||
|457+4581+462+473+509+5186+519||||
|__________________________________________________|___|_______________|_______________|
|E.ACTIVECIRCULANTENETE/DATORIICURENTENETE|12|12348|16586|
|(rd.09+101118)||||
|__________________________________________________|___|_______________|_______________|
|F.TOTALACTIVEMINUSDATORIICURENTE|13|13499|21767|
|(rd.04+12)||||
|__________________________________________________|___|_______________|_______________|
|G.DATORII:SUMELECARETREBUIEPLATITEINTRO|14|0|0|
|PERIOADAMAIMAREDEUNAN||||
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

5/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|(ct.161+162+166+167+168169+269+401+403+404+405+||||
|408+419+421+423+424+426+427+4281+431+437+4381+||||
|441+4423+4428+444+446+447+4481+451+453+455+456+||||
|457+4581+462+473+509+5186+519||||
__________________________________________________|___|_______________|_______________|
|H.PROVIZIOANE(ct.151)|15|0|0|
|__________________________________________________|___|_______________|_______________|
|I.VENITURIINAVANS(rd.17+18),dincare:|16|0|0|
|__________________________________________________|___|_______________|_______________|
|subventiipentruinvestitii|17|0|0|
|(ct.131+132+133+134+135+138)||||
|__________________________________________________|___|_______________|_______________|
|venituriinregistrateinavans(ct.472)|18|0|0|
|__________________________________________________|___|_______________|_______________|
|J.CAPITALSIREZERVE||||
|__________________________________________________|___|_______________|_______________|
|I.CAPITAL(rd.20la22),dincare:|19|200|200|
|__________________________________________________|___|_______________|_______________|
|capitalsubscrisvarsat(ct.1012)|20|200|200|
|__________________________________________________|___|_______________|_______________|
|capitalsubscrisnevarsat(ct.1011)|21|0|0|
|__________________________________________________|___|_______________|_______________|
|patrimoniulregiei(ct.1015)|22|0|0|
|__________________________________________________|___|_______________|_______________|
|II.PRIMEDECAPITAL(ct.104)|23|0|0|
|__________________________________________________|___|_______________|_______________|
|III.REZERVEDINREEVALUARE(ct.105)|24|0|0|
|__________________________________________________|___|_______________|_______________|
|IV.REZERVE(ct.106)|25|13299|21567|
|__________________________________________________|___|_______________|_______________|
|Actiuniproprii(ct.109)|26|0|0|
|__________________________________________________|___|_______________|_______________|
|Castigurilegatedeinstrumenteledecapitaluri|27|0|0|
|proprii(ct.141)||||
|__________________________________________________|___|_______________|_______________|
|Pierderilegatedeinstrumenteledecapitaluri|28|0|0|
|proprii(ct.149)||||
|__________________________________________________|___|_______________|_______________|
|V.PROFITULSAUPIERDEREA(ct.117)SoldC|29|0|0|
|__________________________________________________|___|_______________|_______________|
|REPORTAT(A)SoldD|30|0|0|
|__________________________________________________|___|_______________|_______________|
|VI.PROFITULSAUPIERDEREA(ct.121)SoldC|31|15477|8269|
|__________________________________________________|___|_______________|_______________|
|EXERCITIULUIFINANCIARSoldD|32|0|0|
|__________________________________________________|___|_______________|_______________|
|Repartizareaprofitului(ct.129)|33|15477|8269|
|__________________________________________________|___|_______________|_______________|
|CAPITALURIPROPRIITOTAL|34|13499|21767|
|(rd.19+23+24+2526+2728+2930+313233)||||
|__________________________________________________|___|_______________|_______________|
|Patrimoniulpublic(ct.1016)|35|0|0|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

6/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|__________________________________________________|___|_______________|_______________|
|CAPITALURITOTAL(rd.34+35)|36|13499|21767|
|__________________________________________________|___|_______________|_______________|
ADMINISTRATOR,INTOCMIT,
Numelesiprenumele:Numelesiprenumele:
IONNICOLETA
Calitatea:
SemnaturaALTAPERSOANAIMPUTERNICITA,POTRIVITLEGII
Nr.deinregistrarein
organismulprofesional:
Semnatura
Stampilaunitatii

CONTULDEPROFITSIPIERDERE
ladatade31.12.2007
Formularul20lei
______________________________________________________________________________________
||Nr.|REALIZARIAFERENTE|
||rd.|PERIOADEIDERAPORTARE|
|DENUMIREAINDICATORULUI||_______________________________|
|||31.12.2006|31.12.2007|
|__________________________________________________|___|_______________________________|
|A|B|1|2|
|__________________________________________________|___|_______________|_______________|
|1.Cifradeafacerineta(rd.02la05)|01|329908|452374|
|__________________________________________________|___|_______________|_______________|
|Productiavanduta(ct.701+702+703+704+705+706+708)|02|0|575|
|__________________________________________________|___|_______________|_______________|
|Venituridinvanzareamarfurilor(ct.707)|03|329908|451799|
|__________________________________________________|___|_______________|_______________|
|Venituridindobanziinregistratedeentitatileal|04|0|0|
|carorobiectdeactivitateilconstitueleasingul||||
|(ct.766)||||
|__________________________________________________|___|_______________|_______________|
|Venituridinsubventiideexploatareaferente|05|0|0|
|cifreideafacerinete(ct.7411)||||
|__________________________________________________|___|_______________|_______________|
|2.Variatiastocurilordeprodusefinitesia||||
|productieiincursdeexecutie||||
|__________________________________________________|___|_______________|_______________|
|(ct.711)SoldC|06|0|0|
|__________________________________________________|___|_______________|_______________|
|SoldD|07|0|0|
|__________________________________________________|___|_______________|_______________|
|3.Productiarealizatadeentitatepentru|08|0|0|
|scopurilesalepropriisicapitalizata(ct.721+722)||||
|__________________________________________________|___|_______________|_______________|
|4.Altevenituridinexploatare(ct.7417+758)|09|0|0|
|__________________________________________________|___|_______________|_______________|
|VENITURIDINEXPLOATARETOTAL|10|329908|452374|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

7/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|(rd.01+0607+08+09)||||
|__________________________________________________|___|_______________|_______________|
|5.a)Cheltuielicumateriileprimesimaterialele|11|14|3229|
|consumabile(ct.601+6027412)||||
|__________________________________________________|___|_______________|_______________|
|Altecheltuielimateriale(ct.603+604+606+608)|12|2826|7077|
|__________________________________________________|___|_______________|_______________|
|b)Altecheltuieliexterne(cuenergiesiapa)|13|7133|6035|
|(ct.6057413)||||
|__________________________________________________|___|_______________|_______________|
|c)Cheltuieliprivindmarfurile(ct.607)|14|278042|381467|
|__________________________________________________|___|_______________|_______________|
|6.Cheltuielicupersonalul(rd.16+17),dincare:|15|10423|22252|
|__________________________________________________|___|_______________|_______________|
|a)Salariisiindemnizatii(ct.641+6427414)|16|7980|16547|
|__________________________________________________|___|_______________|_______________|
|b)Cheltuielicuasigurarilesiprotectia|17|2443|5705|
|sociala(ct.6457415)||||
|__________________________________________________|___|_______________|_______________|
|7.a)Ajustaridevaloareprivindimobilizarile|18|0|0|
|corporalesinecorporale(rd.1920)||||
|__________________________________________________|___|_______________|_______________|
|a.1)Cheltuieli(ct.6811+6813)|19|0|0|
|__________________________________________________|___|_______________|_______________|
|a.2)Venituri(ct.7813)|20|0|0|
|__________________________________________________|___|_______________|_______________|
|b)Ajustaridevaloareprivindactivele|21|0|0|
|circulante(rd.2223)||||
|__________________________________________________|___|_______________|_______________|
|b.1)Cheltuieli(ct.654+6814)|22|0|0|
|__________________________________________________|___|_______________|_______________|
|b.2)Venituri(ct.754+7814)|23|0|0|
|__________________________________________________|___|_______________|_______________|
|8.Altecheltuielideexploatare(rd.25la28)|24|12133|19738|
|__________________________________________________|___|_______________|_______________|
|8.1.Cheltuieliprivindprestatiileexterne|25|8720|19369|
|(ct.611+612+613+614+621+622+623+624+625+626+627+||||
|6287416)||||
|__________________________________________________|___|_______________|_______________|
|8.2.Cheltuielicualteimpozite,taxesi|26|571|369|
|varsaminteasimilate(ct.635)||||
|__________________________________________________|___|_______________|_______________|
|8.3.Cheltuielicudespagubiri,donatiisi|27|2842|0|
|activelecedate(ct.658)||||

|__________________________________________________|___|_______________|_______________|
|Cheltuieliprivinddobanzilederefinantare|28|0|0|
|inregistratedeentitatilealcarorobiect||||
|deactivitateilconstituieleasingul(ct.666)||||
|__________________________________________________|___|_______________|_______________|
|Ajustariprivindprovizioanele(rd.3031)|29|288|2740|
|__________________________________________________|___|_______________|_______________|
|Cheltuieli(ct.6812)|30|288|2740|

http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

8/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|__________________________________________________|___|_______________|_______________|
|Venituri(ct.7812)|31|0|0|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELIDEEXPLOATARETOTAL|32|310859|442538|
|(rd.11la15+18+21+24+29)||||
|__________________________________________________|___|_______________|_______________|
|PROFITULSAUPIERDEREADINEXPLOATARE||||
|__________________________________________________|___|_______________|_______________|
|Profit(rd.1032)|33|19049|9836|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.3210)|34|0|0|
|__________________________________________________|___|_______________|_______________|
|9.Venituridininteresedeparticipare|35|0|0|
|(ct.7611+7613),dincare:||||
|__________________________________________________|___|_______________|_______________|
|venituriobtinutedelaentitatileafiliate|36|0|0|
|__________________________________________________|___|_______________|_______________|
|10.Venituridinalteinvestitiifinanciaresi|37|0|0|
|imprumuturicarefacpartedinactivele||||
|imobilizate(ct.763),dincare:||||
|__________________________________________________|___|_______________|_______________|
|venituriobtinutedelaentitatileafiliate|38|0|0|
|__________________________________________________|___|_______________|_______________|
|11.Venituridindobanzi(ct.766),dincare:|39|0|8|
|__________________________________________________|___|_______________|_______________|
|venituriobtinutedelaentitatileafiliate|40|0|0|
|__________________________________________________|___|_______________|_______________|
|Alteveniturifinanciare(ct.762+764+765+767+768)|41|0|0|
|__________________________________________________|___|_______________|_______________|
|VENITURIFINANCIARETOTAL(rd.35+37+39+41)|42|0|8|
|__________________________________________________|___|_______________|_______________|
|12.Ajustaridevaloareprivindimobilizarile|43|0|0|
|financiaresiainvestitiilordetinutecaactive||||
|circulante(rd.4445)||||
|__________________________________________________|___|_______________|_______________|
|Cheltuieli(ct.686)|44|0|0|
|__________________________________________________|___|_______________|_______________|
|Venituri(ct.786)|45|0|0|
|__________________________________________________|___|_______________|_______________|
|13.Cheltuieliprivinddobanzile(ct.6667418)|46|0|0|
|__________________________________________________|___|_______________|_______________|
|dincare,chelt.inrelatiacuentitatileafiliate|47|0|0|
|__________________________________________________|___|_______________|_______________|
|Altecheltuielifinanciare(ct.663+664+665+667+668)|48|0|0|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELIFINANCIARETOTAL(rd.43+46+48)|49|0|0|
|__________________________________________________|___|_______________|_______________|
|PROFITULSAUPIERDEREAFINANCIAR(A)||||
|__________________________________________________|___|_______________|_______________|
|Profit(rd.4249)|50|0|8|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.4942)|51|0|0|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

9/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|__________________________________________________|___|_______________|_______________|
|14.PROFITULSAUPIERDEREACURENT(A)||||
|__________________________________________________|___|_______________|_______________|
|Profit(rd.10+423249)|52|19049|9844|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.32+491042)|53|0|0|
|__________________________________________________|___|_______________|_______________|
|15.Venituriextraordinare(ct.771)|54|0|0|
|__________________________________________________|___|_______________|_______________|
|16.Cheltuieliextraordinare(ct.671)|55|0|0|
|__________________________________________________|___|_______________|_______________|
|17.PROFITULSAUPIERDEREADINACTIVITATEA||||
|EXTRAORDINARA||||
|__________________________________________________|___|_______________|_______________|
|Profit(rd.5455)|56|0|0|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.5554)|57|0|0|
|__________________________________________________|___|_______________|_______________|
|VENITURITOTALE(rd.10+42+54)|58|329908|452382|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELITOTALE(rd.32+49+55)|59|310859|442538|
|__________________________________________________|___|_______________|_______________|
|PROFITULSAUPIERDEREABRUT(A)||||
|__________________________________________________|___|_______________|_______________|
|Profit(rd.5859)|60|19049|9844|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.5958)|61|0|0|
|__________________________________________________|___|_______________|_______________|
|18.Impozitulpeprofit(ct.691)|62|3572|1575|
|__________________________________________________|___|_______________|_______________|
|19.Alteimpoziteneprezentatelaelementele|63|0|0|
|demaisus(ct.698)||||
|__________________________________________________|___|_______________|_______________|
|20.PROFITULSAUPIERDEREANET(A)AEXERCITIULUI||||
|__________________________________________________|___|_______________|_______________|
|FINANCIARProfit(rd.60616263)|64|15477|8269|
|__________________________________________________|___|_______________|_______________|
|Pierdere(rd.61+62+6360)|65|0|0|
|__________________________________________________|___|_______________|_______________|
ADMINISTRATOR,INTOCMIT,
Numelesiprenumele:Numelesiprenumele:
IONNICOLETA
Calitatea:
SemnaturaALTAPERSOANAIMPUTERNICITA,POTRIVITLEGII
Nr.deinregistrarein
organismulprofesional:
Semnatura
Stampilaunitatii

DATEINFORMATIVE
ladatade31.12.2007
Formularul30lei
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

10/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

______________________________________________________________________
||Nr.|NR.UNITATI|SUME|
|I.DATEPRIVINDREZULTATUL|rd.|_______________|_______________|
|INREGISTRAT||1|2|
|__________________________________|___|_______________|_______________|
|Unitaticareauinreg.profit|01|1|8269|
|__________________________________|___|_______________|_______________|
|Unitaticareauinreg.pierdere|02|0|0|
|__________________________________|___|_______________|_______________|_______________
|II.DATEPRIVINDPLATILERESTANTE|Nr.|TOTAL|DINCARE:|
||rd.|(COL.2+3)|_______________________________|
||||PT.ACTIVITATEA|PT.ACTIVITATEA|
||||CURENTA|DEINVESTITII|
|__________________________________|___|_______________|_______________|_______________|
|A|B|1|2|3|
|__________________________________|___|_______________|_______________|_______________|
|Platirestantetotal|03|0|0|0|
|(rd.04+08+14la18+22),dincare:|||||
|__________________________________|___|_______________|_______________|_______________|
|Furnizorirestantitotal|04|0|0|0|
|(rd.05la07),dincare:|||||
|__________________________________|___|_______________|_______________|_______________|
|peste30dezile|05|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|peste90dezile|06|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|peste1an|07|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|Obligatiirestantefatadebugetul|08|0|0|0|
|asigurarilorsociale|||||
|total(rd.09la13),dincare:|||||
|__________________________________|___|_______________|_______________|_______________|
|contributiipentruasigurari|09|0|0|0|
|socialedestatdatoratede|||||
|angajatori,salariatisialte|||||
|persoaneasimilate|||||
|__________________________________|___|_______________|_______________|_______________|
|contributiipentrufondul|10|0|0|0|
|asigurarilorsocialedesanatate|||||
|__________________________________|___|_______________|_______________|_______________|
|contributiapentrupensia|11|0|0|0|
|suplimentara|||||
|__________________________________|___|_______________|_______________|_______________|
|contributiipentrubugetul|12|0|0|0|
|asigurarilorpentrusomaj|||||
|__________________________________|___|_______________|_______________|_______________|
|altedatoriisociale|13|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|Obligatiirestantefatade|14|0|0|0|
|bugetelefondurilorspecialesi|||||
|altefonduri|||||
|__________________________________|___|_______________|_______________|_______________|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

11/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|Obligatiirestantefatadealti|15|0|0|0|
|creditori|||||
|__________________________________|___|_______________|_______________|_______________|
|Impozitesitaxeneplatitela|16|0|0|0|
|termenulstab.labugetuldestat|||||
|__________________________________|___|_______________|_______________|_______________|
|Impozitesitaxeneplatitela|17|0|0|0|
|termenulstab.labugetelelocale|||||
|__________________________________|___|_______________|_______________|_______________|
|Creditebancarenerambursatela|18|0|0|0|
|scadenta|||||
|total(rd.19la21),dincare:|||||
|__________________________________|___|_______________|_______________|_______________|
|restantedupa30dezile|19|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|restantedupa90dezile|20|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|restantedupa1an|21|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|Dobanzirestante|22|0|0|0|
|__________________________________|___|_______________|_______________|_______________|
|III.Numarmediudesalariati|Nr.|||
||rd.|31.12.2006|31.12.2007|
|__________________________________|___|_______________________________|
|A|B|1|2|
|__________________________________|___|_______________|_______________|
|Numarmediudesalariati|23|2|4|
|__________________________________|___|_______________|_______________|
______________________________________________________________________________________
|IV.Platidedobanzisiredevente|Nr.|Sume|
||rd.|(lei)|
|__________________________________________________________________|___|_______________|
|Venituribrutedindobanziplatitedepersoanelejuridiceromane|24||
|catrepersoanelefizicenerezidentedinstatelemembreale|||
|UniuniiEuropene,dincare:||0|
|__________________________________________________________________|___|_______________|
|impozituldatoratlabugetuldestat|25|0|
|__________________________________________________________________|___|_______________|
|Venituribrutedindobanziplatitedepersoanelejuridiceromane|26||
|catrepersoanejuridiceafiliate*)nerezidentedinstatele|||
|membrealeUniuniiEuropene,dincare:||0|
|__________________________________________________________________|___|_______________|
|impozituldatoratlabugetuldestat|27|0|
|__________________________________________________________________|___|_______________|
|Venituridinredeventeplatitedepersoanelejuridiceromane|28||
|catrepersoanejuridiceafiliate*)nerezidentedinstatele|||
|membrealeUniuniiEuropene,dincare:||0|
|__________________________________________________________________|___|_______________|
|impozituldatoratlabugetuldestat|29|0|
|__________________________________________________________________|___|_______________|
|V.Tichetedemasa|Nr.|Sume|
||rd.|(lei)|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

12/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|__________________________________________________________________|___|_______________|
|Contravaloareatichetelordemasaacordatesalariatilor|30|0|
|__________________________________________________________________|___|_______________|
|______________________________________________________________________
|VI.Cheltuielideinovare**)|Nr.|||
||rd.|31.12.2006|31.12.2007|
|__________________________________|___|_______________________________|
|A|B|1|2|
|__________________________________|___|_______________|_______________|
|chelt.deinovarefinalizatein|31|0|0|
|cursulperioadei||||
|__________________________________|___|_______________|_______________|
|chelt.deinovareincursde|32|0|0|
|finalizareincursulperioadei||||
|__________________________________|___|_______________|_______________|
|chelt.deinovareabandonatein|33|0|0|
|cursulperioadei||||
|__________________________________|___|_______________|_______________|
ADMINISTRATOR,INTOCMIT,
Numelesiprenumele:Numelesiprenumele:
IONNICOLETA
Calitatea:
SemnaturaALTAPERSOANAIMPUTERNICITA,POTRIVITLEGII
Nr.deinregistrarein
organismulprofesional:
Semnatura
Stampilaunitatii

SITUATIAACTIVELORIMOBILIZATE
Formularul40lei
___________________________________________________________________________________________________
|Elementede|Nr.|Valoribrute
|imobilizari|rd.|_______________________________________________________________________________|
|||Soldinitial|Cresteri|Reduceri|Soldfinal
|||||_______________________________|(col.5=1+23)|
|||||Total|Dincare:|
||||||dezmembrarisi|
||||||casari|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|A|B|1|2|3|4|5
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Imobilizarinecorporale
|___________________________________________________________________________________________________|
|Cheltuielideconstituiresicheltuielidedezvoltare||
||01|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Alteimobilizari|||||
||02|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Avansurisiimobilizarinecorporaleincurs|||
||03|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

13/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|TOTAL(rd.01la03)|||||
||04|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Imobilizaricorporale
|___________________________________________________________________________________________________|
|Terenuri||||||
||05|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Constructii|||||
||06|0|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Instalatiitehnicesimasini||||
||07|1725|41093|1725|0|41093|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Alteinstalatii,utilajesimobilier|||
||08|0|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Avansurisiimobilizaricorporaleincurs|||
||09|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|TOTAL(rd.05la09)|||||
||10|1725|41093|1725|0|41093|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|Imobilizarifinanciare||||
||11|0|0|0|X|0|
|_______________|___|_______________|_______________|_______________|_______________|_______________|
|ACTIVEIMOBILIZATETOTAL(rd.04+10+11)|||
||12|1725|41093|1725|0|41093|
|_______________|___|_______________|_______________|_______________|_______________|_______________|

SITUATIAAMORTIZARIIACTIVELORIMOBILIZATE
lei
___________________________________________________________________________________
|Elementede|Nr.|Soldinitial|Amortizarein|Amortizare|Amortizarela|
|imobilizari|rd.||cursulanului|aferenta|sfarsitul|
|||||imobilizarilor|anului|
|||||scoasedin|(col.9=6+78)|
|||||evidenta||
|_______________|___|_______________|_______________|_______________|_______________|
|A|B|6|7|8|9|
|_______________|___|_______________|_______________|_______________|_______________|
|Imobilizarinecorporale|
|___________________________________________________________________________________|
|Cheltuielideconstituiresicheltuielidedezvoltare||
||13|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Alteimobilizari|||||
||14|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|TOTAL(rd.13la14)|||||
||15|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

14/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|Imobilizaricorporale|
|___________________________________________________________________________________|
|Terenuri||||||
||16|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Constructii||||||
||17|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Instalatiitehnicesimasini||||
||18|574|2166|0|2740|
|_______________|___|_______________|_______________|_______________|_______________|
|Alteinstalatii,utilajesimobilier|||
||19|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|TOTAL(rd.16la19)|||||
||20|574|2166|0|2740|
|_______________|___|_______________|_______________|_______________|_______________|
|AMORTIZARITOTAL(rd.15+20)||||
||21|574|2166|0|2740|
|_______________|___|_______________|_______________|_______________|_______________|
SITUATIAPROVIZIOANELORPENTRUDEPRECIERE
lei
___________________________________________________________________________________
|Elementede|Nr.|Soldinitial|Provizioane|Provizioane|Soldfinal|
|imobilizari|rd.||constituitein|reluatela|col.13=10+1112|
||||cursulanului|venituri||
|_______________|___|_______________|_______________|_______________|_______________|
|A|B|10|11|12|13|
|_______________|___|_______________|_______________|_______________|_______________|
|Imobilizarinecorporale|
|___________________________________________________________________________________|
|Cheltuielideconstituiresicheltuielidedezvoltare||
||22|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Alteimobilizari|||||
||23|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Avansurisiimobilizarinecorporaleincurs|||
||24|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|TOTAL(rd.22la24)|||||
||25|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Imobilizaricorporale|
|Terenuri||||||
||26|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Constructii||||||
||27|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Instalatiitehnicesimasini||||
||28|0|0|0|0|
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

15/16

2/23/2015

CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZAPRACTICADESPECIALITATE

|_______________|___|_______________|_______________|_______________|_______________|
|Alteinstalatii,utilajesimobilier|||
||29|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Avansurisiimobilizaricorporaleincurs|||
||30|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|TOTAL(rd.26la30)|||||
||31|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|Imobilizarifinanciare||||
||32|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
|PROVIZIOANEPENTRUDEPRECIERETOTAL(rd.25+31+32)|||
||33|0|0|0|0|
|_______________|___|_______________|_______________|_______________|_______________|
ADMINISTRATOR,INTOCMIT,
Numelesiprenumele:Numelesiprenumele:
Calitatea:
SemnaturaALTAPERSOANAIMPUTERNICITA,POTRIVITLEGII
Nr.deinregistrarein
organismulprofesional:
Semnatura
Stampilaunitatii
DISTRIBUIEDOCUMENTUL
DistribuieURL
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

AdaugacodHTMLinsite
<ahref="http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICA
D92961.php"target="_blank"title="CONTABILITATESIINFORMATICADEGESTIUNE
LUCRARESINTEZAPRACTICADESPECIALITATE
http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICA
D92961.php">CONTABILITATESIINFORMATICADEGESTIUNELUCRARESINTEZA
PRACTICADESPECIALITATE</a>

Vizualizari:632
Importanta:

Comenteazadocumentul:
Terugamsateautentificisausaitifacicontpentruaputeacomenta
Creazacontnou

Termenisiconditiideutilizare|Contact
SCRIGROUP2015.Allrightsreserved

http://www.scrigroup.com/afaceri/contabilitate/CONTABILITATESIINFORMATICAD92961.php

16/16