/8&5$5($35$&7,&

15

TEMA $QDOL]DVWUXFWXUDO

%$=$'(,1)250$

DFKHOWXLHOLORUILUPHL

,,

Contul de rezultate a trei firme situate n sectoare diferite de activitate

PROBLEME DE REZOLVAT

,GHQWLILFD L F

UHL ILUPH FRUHVSXQGH ILHFDUH FRQW GH UH]XOWDWH

SUH]HQWDW PDL MRV DYkQG vQ YHGHUH F

 FHOH WUHL VHFWRDUH GH DFWLYLWDWH

sunt:
-

'LVWULEX LH

&RQVXOWDQ

3URGXFHUHDLFRPHUFLDOL]DUHDEHULL

-conWDELO

ILHFDUHILUP

,1',&$

)LHF

vQSDUWH

,,0(72'2/2*,&(

UXL VHFWRU GH DFWLYLWDWH vL FRUHVSXQGH XQ SURILO SURSULX DO FKHOWXLHOLORU

RSHUD LRQDOH 3UL

n analiza structurii acestor cheltuieli se poate delimita

VHFWRUXOGHDFWLYLWDWHFRUHVSXQ]

2.

5HSUH]HQWD L JUDILF VWUXFWXUD FKHOWXLHOLORU RSHUD LRQDOH SHQWUX

1.

ILQDQFLDU

3HQWUXUHSUH]HQWDUHDJUDILF

WRUILHF

UHLILUPHvQSDUWH

VHYRUIRORVLGLDJUDPHOHVHFWRULDOH

Conturile de rezultate ale celor trei firme sunt prezentate mai jos:

Firma 1
REZULTATE FINANCIARE
la data 30.09.98
- mii leiDenumirea indicatorilor

Nr.
rd.
B
01

A
9HQLWXULGLQYkQ]DUHDP

V
E
N
D
I
N
E
X
P
L
O
A
T

I.

( ct.701+ 702+ 703+ 704 + 705+ 706+ 708)

Cifra de afaceri (rd.01+ 02)
9HQLWXULGLQSURGXF LDVWRFDW FW711)
Solduri creditoare

D
E
E
X
P
L
O
A
T

de raportare
an precedent
an curent
1
2
36.091.846
43.193.858
2.137.453
3.413.147
38.229.299

46.607.005

2.137.453

3.413.147

377.991

1.357.165

38.607.290

47.964.170

30.341.819

36.250.698

319.018
704.043
222.812

826.006
1.194.658
342.143

1.245.873
1.313.931

2.362.807
2.094.254

755.983

474.807

05
9HQLWXULGLQSURGXF LDGH
LPRELOL]

06

ULFW

3URGXF LDH[HUFL LXOXLUG

-05+ 06)

07
08
09

9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW

Alte venituri din exploatare (ct.754+ 758)

Venituri din provizioane privind activitatea de

exploatare (ct.781)
VENI TURI DI N EXPLOATARE - TOTAL
( rd.03+ 04- 05+ 06+ 08 la 10)

10

11
12
13
14
15
16

UIXULOHFW

Cheltuieli cu materiile prime(ct 600)

Cheltuieli cu materiale consumabile(ct.601)
CheltuLHOLFXHQHUJLHLDSDFW
Alte cheltuieli materiale
(ct.602+ 603+ 604+ 606+ 608)
Cheltuieli materiale - total (rd.13 la 16)
&KHOWFXOXFU

17
18

ULLVHUYLFLLH[HFXWDWHGHWHUWL

( ct.611+ 612+ 613+ 614+ 621+ 622+

623+ 624+ 625+ 626+ 627+ 628)
&KHOWXLHOLFXLPSR]LWHWD[HLY

UV

PLQWH

asimilate (ct.635)

19

&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXL

(ct.641)
&KHOWXLHOLSULYLQGDVLJXU

ULOHLSURWHF LDVRFLDO

(ct.645)
Cheltuieli cu personalul - total (rd.20+ 21)
Alte cheltuieli de exploatare (ct.654+ 658)
&KHOWXLHOLFXDPRUWL]

II
A.

02
03
04

ULDIHUHQWHSHULRDGHL

Solduri debitoare

&KHOWXLHOLSULYLQGP

C
H
E
L
T

UIXULORUFW

3URGXF LDYkQGXW

5HDOL]

ULOHLSURYL]LRDQHOH

(ct.681)
CHELTUI ELI PENTRU EXPLOATARE TOTAL ( rd.12+ 17+ 18+ 19+ 22+ 23+ 24)
REZULTATUL DI N EXPLOATARE
Profit (rd.11-25)
Pierdere (rd.25-11)

2.254.164

3.226.797

20
21

674.439

1.100.814

22
23
24

2.928.603
147.208
258.787

4.327.611
1.255.928
578.741

36.992.204

47.344.846

1.615.086

619.324

25
26
27

9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL]

UL

financLDUHLFUHDQ HLPRELOL]DWH
(ct.761+ 762+ 763)
Venituri din titluri de plasament (ct.764)
9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW

III.

Venituri din dobnzi (ct.766)

Alte venituri financiare (ct.767+ 768)
Venituri din provizioane (ct.786)
VENI TURI FI NANCI ARE - TOTAL( rd.28 la 33)

28

29
30
31
32
33

4238
11.012
46.494

137.741
25.103
570

61.744

163.414

2.886

355

366.097

544.909
6852

368.983

552.116

307.239
1.307.847

388.702
230.622

3.178.896

3.978.196

34

3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSD LL

(ct.663)
Cheltuieli privind titluri de plasament
cedate (ct.664)
CheltuieOLGLQGLIHUHQ HGHFXUVYDOXWDU
(ct.665)

35

Cheltuieli privind dobnzile (ct.666)

Alte cheltuieli financiare (ct.667+ 668)

38
39
40

&KHOWXLHOLFXDPRUWL]

I V.
B.

C.

36
37

ULLSURYL]LRDQHFW

CHELTUI ELI FI NANCI ARE - TOTAL

( rd.35 la 40)
REZULTATUL FINANCI AR
Profit (rd.34-41)
Pierdere (rd.41-34)
5(=8/7$78/&85(17$/(;(5&,

9(1,785,(;&(3

44
45

,21$/(

- TOTAL

(ct.771+ 772+ 787)

VI .

&+(/78,(/,(;&(3

46
,21$/(

- TOTAL

2.060.249

1.587.993

47
48

1.118.647

2.390.203

Profit (rd.46-47)
Pierdere (rd.47-46)
VENI TURI TOTALE (rd.11+ 34+ 46)

49
50

41.847.930

52.105.780

CHELTUI ELI TOTALE ( rd.25+ 41+ 47)

51

39.421.436

49.484.955

2.426.494

2.620.825

1.407.223
1.019.271

1.130.001
1.490.823

(ct.671+ 672+ 687)

D.

VI
I.
VI
II.
E.

5(=8/7$78/(;&(3

,21$/

5(=8/7$78/%587$/(;(5&,

,8/8,

Profit (rd.50-51)
Pierdere (rd.51-50)
Impozitul pe profit (ct.691)
F.

42
43

,8/8,

Profit (rd.11+ 34-25-41)

Pierdere (rd.25+ 41-11-34)
V.

41

5(=8/7$78/1(7$/(;(5&,

Profit ( rd.52- 54)

Pierdere (rd.53+ 54)
(rd.54-52)

52
53
54
,8/8,

55
56

Firma 2
REZULTATE FINANCIARE
la data 30.09.98

mii
lei

Denumirea indicatorilor
A
9HQLWXULGLQYkQ]DUHDP
3URGXF LDYkQGXW

UIXULORUFW

9HQLWXULGLQSURGXF LD
FW

Solduri creditoare
Solduri debitoare

9HQLWXULGLQSURGXF LDGHLPRELOL]
3URGXF LDH[HUFL LXOXLUG

ULFW

-05+ 06)

9HQLWXULGLQVXEYHQ LLGHH[SORDWFW

I.

Alte venituri din exploatare (ct.754+ 758)

Venituri din provizoane privind activitatea de
exploatare (ct.781)
VENI TURI DI N EXPLOATARE - TOTAL
( rd.03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP

UIXULOHFW

Cheltuieli cu materiile prime (ct.600)

Cheltuieli cu materialele consum.(ct.601)
Cheltuieli cXHQHUJLDLDSDFW
Alte cheltuieli materiale (ct.602+ 603+ 604+
606+ 608)
Cheltuieli materiale total (rd.13 la 16)
Cheltuieli cu OXFU ULOHLVHUYLFLLOHH[HFXWDWHGHWHU
(ct.611+ 612+ 613+ 614+ 621+ 622+
623+ 624+ 625+ 626+ 627+ 628)
&KHOWXLHOLFXLPSR]LWHWD[HLY

(ct.635)
Cheltuieli cu

UV

PLQWHDVLPLODWH

ULOHLSURWHF LDVRFLDO

(ct. 645)
Cheltuieli cu personalul total (rd.20+ 21)
Alte cheltuieli de exploatare (ct.654+ 658)
&KHOWXLHOLFXDPRUWL]LSURYL]FW

A.

perioad.raport
an curent
2

02
03
04
05
06
07
08
09
10

24629.834
24697.877
3.798.385
621
-

54.908.852
54.908.852
3.476.969
58.385.821
11.510
-

11

28.496.883

58.397.331

12
13
14
15
16

70.694
6.018.800
2.117.300
3.435.561
595.371

11.510.984
4.608.125
5.023.814
1.843.353

17

12.167.032

22.986.276

18

424.673

1.416.167

19

9.235.567

13.144.186

20
21

1.724.481
511.967

3.511.884
1.150.692

22
23
24

2236.448
268.241

4.662.576
626.585

25

24.402.655

42.835.790

26
27
28

4.094.228
-

15.561.541
-

29
30
31
32
33

L

UHPXQHUD LLOHSHUVRQFW

&KHOWXLHOLSULYLQGDVLJXU

II.

Realiz. Aferent
an precedent
1
68.043

FW

704+ 705+ 706+ 708)

Cifra de afaceri (rd.01+ 02)
VWRFDW

Nr.
Rd
B
01

CHELTUI ELI PENTRU

EXPLOATARE - TOTAL ( rd.12+ 17+ 18+ 19+ 22+ 23+ 24)
REZULTATUL DI N EXPLOATARE
Profit (rd.11-25)
Pierdere (rd.25-11)
9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL] ULIL-nanciare
LFUHDQ HLPRELOL]DWHFW+ 762+ 763)
Venituri din titluri de plasament (ct.764)
9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW

Venituri din dobnzi (ct.766)

Alte venituri financiare (ct.767+ 768)
Venituri din provizoane (ct.786)

77
3.361
61
-

6.533
245
4.4800
-

III.

VENI TURI FI NANCI ARE

34

3.499

51.578

35
36

37
38
39
40
41

2.118.183
56.449
2.174.632

541.998
1.279.222
155.849
1.977.069

42
43

2.171.133

1.925.491

44
45
46

1.923.095
1.760.593

13.636.050
3.696.928

47

1.425.998

3.691.536

48
49
50
51

334.595
30.260.975
28.003.285

5.392
62.145.837
48.504.395

52
53
54

2.257.690
826.185

13.641.443
5066.223

55
56

1431.505
-

8.575.220
-

TOTAL
( rd.28 la 33)
3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSD LLFW

Cheltuieli privind titlurile de plasament cedate

(ct.664)
&KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW

Cheltuieli privind dobnzile (ct.666)

Alte cheltuieli financiare (ct.667+ 668)
&KHOWXLHOLFXDPRUWL]LSURYL]RDFW

I V.

CHELTUI ELI FI NANCI ARE

TOTAL
( rd.35 la 40)
B. REZULTATUL FI NANCI AR
Profit (rd.34-41)
Pierdere (rd.41-34)
C
REZULTATUL CURENT AL EX(5&, ,8
Profit (rd.11+ 34-25-41)
Pierdere (rd.25+ 41-11-34)
99(1,785,(;&(3 ,21$/( TOTAL
( ct.771+ 772+ 787)
VI . &+(/78,(/,(;&(3 ,21$/( TOTAL
( ct.671+ 672+ 687)
D. 5(=8/7$78/(;&(3 ,21$/
Profit ( rd.46- 47)
Pierdere (rd.47-46)
VI I . VENI TURI TOTALE ( rd.11+ 34+ 46)
VI I I . CHELTUI ELI TOTALE ( rd.25+ 41+ 47)
E. 5(=8/7$78/%587$/(;(5&, ,8/
Profit (rd.50-51)
Pierdere (rd.51-50)
Impozitul pe profit (ct.691)
F. 5(=8/7$78/1(7$/(;(5&, ,8/8,
Profit ( rd.52- 54)
Pierdere (rd.54-52)

Firma 3
REZULTATE FINANCIARE
la data 30.09.98
Denumirea indicatorilor
A
9HQLWXULGLQYkQ]DUHDP

UIXULORUFW

3URGXF LDYkQGXW

Ct. 701+ 702+ 703+ 704+ 705+ 706+ 708)

Cifra de afaceri (rd 01+ 02)
9HQLWXULGLQSURGXF LD
Solduri creditoare
VWRFDW FW
Solduri debitoare
9HQLWXULGLQSURGXF LDGHLPRELOL]

ULFW

3URGXF LDH[HUFL LXOXLUG

-05+ 06)

9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW

I.

Alte venituri din exploatare (ct. 754+ 758)

Venituri din provizioane privind activitatea de
exploatare (ct. 781)
VENI TURI DI N EXPLOATARE - TOTAL
(rd. 03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP

UIXULOHFW

Cheltuieli cu materiile prime (ct. 600)

Cheltuieli cu materiale consumabile (ct. 601)
&KHOWXLHOLFXHQHUJLDLDSDFW
$OWHFKHOWXLHOLP

WHULDOH

(ct.602+ 603+ 604+ 606+ 608)

Cheltuieli materiale - total (rd. 13 la 16)
&KHOWXLHOLFXOXFU

ULLVHUYLFLLH[HFXWDWHGHWHU L

Nr.
rd.
B
01
02

- mii lei ([HUFL LXOILQDQFLDU

precedent
1

I ncheiat
2
180.368

03
04
05
06
07
08
09
10

180.368

11

180.368

12
13
14
15
16

14.237
5.514
10.662

17
18

30.413
178.756

19

4.096

20
21

98.946
30.873

22
23
24
25

129.819

(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624

+ 625+ 626+ 627+ 628)
&KHOWXLHOLFXLPSR]LWHWD[HLY

UV

PLQWH

asimilate (ct. 631+ 635)

&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXLFW
&KHOWXLHOLSULYLQGDVLJXU

ULOHLSURWHF LD

social (ct.645)
Cheltuieli cu personalul - total (rd. 20+ 21)
Alte cheltuieli de exploatare (ct.654+ 658)
&KHOWXLHOLFXDPRUWL]

II.
A.

ULOHLSURYL]LRDQHOHFW

CHELTUI ELI PENTRU EXPLOATARE - TOTAL

(rd. 12+ 17+ 18+ 19+ 22+ 23+ 24)
REZULTATUL DI N EXPLOATARE
Profit (rd. 11-25)
Pierdere (rd. 25-11)
9HQLWXUL GLQ SDUWLFLSD LL DOH LPRELOL]

UL ILQDQFLDUH L

20.146
363.230

26
27
28

182.862

FUHDQ HLPRELOL]DWHFW

Venituri din titluri de plasament (ct. 764)

9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW

III

Venituri din dobnzi (ct. 766)

Alte venituri financiare (ct. 767+ 768)
Venituri din provizioane (ct. 786)
VENI TURI FI NANCI ARE - TOTAL (rd. 28 la 33)
PierderLGLQFUHDQ HOHJDWHGHSDUWLFLSDQ LFW
Cheltuieli privind titlurile de plasament cedate
(ct. 664)

29
30
31
32
33
34
35
36

426
221
647
99.771

&KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW

Cheltuieli privind dobnzile (ct. 666)

Alte cheltuieli financiare (ct. 667+ 668)
&KHOWXLHOLFXDPRUWL]

I V.
B.

C.

V.
VI .
D.

ULOHLSURYL]LRDQHOHFW

CHELTUI ELI FI NANCI ARE TOTAL

(rd.35 la 40)
REZULTATUL FI NANCI AR
Profit (rd. 34-41)
Pierdere (rd.41-34)
REZULTATUL CURENT AL E;(5&, ,8/8,
Profit (rd.11+ 34-25-41)
Pierdere (rd. 25+ 41-11-34)
9(1,785,(;&(3 ,21$/( TOTAL
(ct. 771+ 772+ 787)
&+(/78,(/,(;&(3 ,21$/(- TOTAL
(ct. 671+ 627+ 687)
5(=8/7$78/(;&(3

37
38
39
40
41

99.771

42
43

99.124

44
45

281.986

46
47

,21$/

Profit (rd. 46-47)

Pierdere (rd. 47-46)
VI I . VENI TURI TOTALE (rd. 11+ 34+ 46)
VI I I . CHELTUI ELI TOTALE (rd. 25+ 41+ 47)
E.
5(=8/7$78/%587$/(;(5&, ,8/8,
Profit (rd. 50-51)
Pierdere (rd. 51-50)
Impozitul pe profit (ct.691)
F.
5(=8/7$78/1(7$/(;(5&, ,8/8,
Profit (rd.52-FROL

48
49
50
51
52
53
54

281.986

55

3LHUGHUHUGFROL

(rd. 54-FROL

181.015
463.001

281.986
56