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tea Institutiilor Publice. Monografie

tea Institutiilor Publice. Monografie

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MONOGRAFIA

privind înregistrarea în contabilitate a principalelor operaţiuni
ale institutiilor publice
______________________________________________________________________________
|Nr. | Descriere operaţie |Simbol |Simbol |
|crt.| |cont |cont |
| | |debitor |creditor |
|____|___________________________________________________|__________|__________|
|I. | CONTURI DE CAPITAURI ! RE"ER#E$ %ONDURI | | |
|____|___________________________________________________|__________|__________|
|A. | RE"ER#E$ %ONDURI &cont'rile ()) ! ()*+ | | |
|____|___________________________________________________|__________|__________|
| | ,ono-ra.ia pri/ind operaţi'nile c' cont'rile de | | |
| | re0er/e 1i .ond'ri &()) ! ()*+ este pre0entat2 la | | |
| | clasa 3 ! Cont'ri de acti/e .i4e | | |
|____|___________________________________________________|__________|__________|
|5. | RE"UTATU PATRI,ONIA &cont (3(+ | | |
|____|___________________________________________________|__________|__________|
| | 6nc7iderea cont'rilor de c7elt'ieli la s.8r1it'l |(3( |944 |
| | perioadei &l'nar sa' cel mai t8r0i' la :ntocmirea | | |
| | sit'aţiilor .inanciare+ | | |
|____|___________________________________________________|__________|__________|
| | 6nc7iderea cont'rilor de /enit'ri 1i .inanţ2ri la |;44 |(3( |
| | s.8r1it'l perioadei &l'nar sa' cel mai t8r0i' la | | |
| | :ntocmirea sit'aţiilor .inanciare+ | | |
|____|___________________________________________________|__________|__________|
|C. | RE"UTATU REPORTAT &cont ((;+ | | |
|____|___________________________________________________|__________|__________|
| | a :ncep't'l an'l'i$ prel'area e4cedent'l'i |(3( |((; |
| | patrimonial a.erent e4erciţi'l'i precedent | | |
|____|___________________________________________________|__________|__________|
| | a :ncep't'l an'l'i$ prel'area de.icit'l'i |((; |(3( |
| | patrimonial a.erent e4erciţi'l'i precedent | | |
|____|___________________________________________________|__________|__________|
|D. | PRO#I"IOANE &cont (*(+ | | |
|____|___________________________________________________|__________|__________|
| | Constit'irea sa' ma<orarea pro/i0ioanelor |9=( |(*( |
|____|___________________________________________________|__________|__________|
| | Dimin'area sa' an'larea pro/i0ioanelor |(*( |;=( |
|____|___________________________________________________|__________|__________|
|E. | 6,PRU,UTURI >I DATORII ASI,IATE | | |
|____|___________________________________________________|__________|__________|
|(. | 6mpr'm't'ri interne 1i e4terne contractate de | | |
| | stat &cont (9?+ | | |
|____|___________________________________________________|__________|__________|
| | Tra-erile din :mpr'm't'ri e4terne intrate :n |*(@ |(9? |
| | cont'l de disponibil :n /al't2 | | |
|____|___________________________________________________|__________|__________|
| | Acordarea de a/ans'ri pentr' reali0area |3@3 &3@?$ |*(@ |
| | obiecti/elor pre/20'te :n contract ! din cont'l de|?)A+ | |
| | disponibil | | |
|____|___________________________________________________|__________|__________|
| | Acordarea de a/ans'ri pentr' reali0area |3@3 &3@?$ |(9? |
| | obiecti/elor pre/20'te :n contract ! din cont'l de|?)A+ | |
| | :mpr'm't &:n ca0'l creditelor .'rni0or+ | | |
|____|___________________________________________________|__________|__________|
| | Decontarea a/ans'rilor acordate$ la primirea |?)( |?)A |
| | b'n'rilor$ l'cr2rilor$ ser/iciilor | | |
|____|___________________________________________________|__________|__________|
| | Decontarea a/ans'rilor acordate$ la primirea |?)? |3@3 &3@?+ |
| | b'n'rilor de nat'ra acti/elor .i4e | | |
|____|___________________________________________________|__________|__________|
| | Plata .'rni0orilor din cont'l de disponibil d'p2 |B |*(@ |
| | decontarea a/ans'rilor acordate 1i e/idenţierea |?)( &?)?+ | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile |99* | |
|____|___________________________________________________|__________|__________|
| | Plata .'rni0orilor din cont'l de :mpr'm't d'p2 |B |(9? |
| | decontarea a/ans'rilor acordate 1i e/idenţierea |?)( &?)?+ | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile |99* | |
|____|___________________________________________________|__________|__________|
| | Plata .'rni0orilor din cont'l de disponibil d'p2 |?)( &?)?+ |B |
| | decontarea a/ans'rilor acordate 1i e/idenţierea | |*(@ |
| | di.erenţelor de c'rs /al'tar .a/orabile | |;9* |
|____|___________________________________________________|__________|__________|
Plata .'rni0orilor din cont'l de :mpr'm't d'p2 |?)( &?)?+ |B |
| | decontarea a/ans'rilor acordate 1i e/idenţierea | |(9? |
| | di.erenţelor de c'rs /al'tar .a/orabile | |;9* |
|____|___________________________________________________|__________|__________|
| | a .inele perioadei$ ree/al'area :mpr'm't'rilor |99* |(9? |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | | |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar ne.a/orabile | | |
|____|___________________________________________________|__________|__________|
| | a .inele perioadei$ ree/al'area :mpr'm't'rilor |(9? |;9* |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | | |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar .a/orabile | | |
|____|___________________________________________________|__________|__________|
| | a .inele perioadei$ ree/al'area sold'l'i cont'l'i|99* |*(@ |
| | de disponibil 1i e/idenţierea di.erenţelor de c'rs| | |
| | /al'tar ne.a/orabile | | |
|____|___________________________________________________|__________|__________|
| | a .inele perioadei$ ree/al'area sold'l'i cont'l'i|*(@ |;9* |
| | de disponibil 1i e/idenţierea di.erenţelor de c'rs| | |
| | /al'tar .a/orabile | | |
|____|___________________________________________________|__________|__________|
| | Ramb'rsarea la scadenţ2 a :mpr'm't'rilor e4terne |(9? |*9) &*9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
| | E/idenţierea dob8n0ilor a.erente :mpr'm't'rilor |999 |(9= |
| | pe termen l'n- | | |
|____|___________________________________________________|__________|__________|
| | Plata dob8n0ilor 1i comisioanelor a.erente |B |*9) &*9($ |
| | :mpr'm't'rilor interne 1i e4terne pe termen l'n- |(9= |;;)+ |
| | |93; | |
|____|___________________________________________________|__________|__________|
|3. | 6mpr'm't'ri interne 1i e4terne contractate sa' | | |
| | -arantate de a'torit2ţile administraţiei p'blice | | |
| | locale &cont'rile (93 1i (9@+ | | |
| | ,ono-ra.ia operaţi'nilor este pre0entat2 la | | |
| | capitol'l Cb'-et localC | | |
|____|___________________________________________________|__________|__________|
|@. | 6mpr'm't'ri din emisi'nea de obli-aţi'ni | | |
| | &cont (9(+ ! | | |
| | ,ono-ra.ia operaţi'nilor este pre0entat2 la | | |
| | capitol'l C5'-et localC | | |
|____|___________________________________________________|__________|__________|
|?. | Alte :mpr'm't'ri 1i datorii asimilate 1i dob8n0ile| | |
| | a.erente acestora &cont (9; 1i (9=+ | | |
|____|___________________________________________________|__________|__________|
|a.(.| easin- .inanciar ! :n sit'aţia :n care acti/ele | | |
| | .i4e ac7i0iţionate n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! acti/e .i4e corporale primite con.orm |3(3$ 3(@$ |()($ ()3$ |
| | contract'l'i :nc7eiat$ la /aloarea de intrare |3(? |()@$ ()? |
|____|___________________________________________________|__________|__________|
| | ! e/idenţierea datoriei$ incl'si/ a dob8n0ilor |B |(9; |
| | a.erente |9=3 | |
| | |999 | |
| | |?;( | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea obli-aţiei de plat2 a ratelor |B |?)? |
| | l'nare pe ba0a .act'rii emise de proprietar'l |(9; | |
| | b'n'rilor |??39 | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea pl2ţii ratelor de leasin- |?)? |*9) &*9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|a.3.| easin- .inanciar ! :n sit'aţia :n care acti/ele | | |
| | .i4e ac7i0iţionate se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! acti/e .i4e corporale primite con.orm |3(3 &3(@$ |(9; |
| | contract'l'i :nc7eiat$ la /aloarea de intrare |3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! e/idenţierea dob8n0ilor a.erente |B |(9= |
| | |999 | |
| | |?;( | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea .act'rii pentr' rata scadent2 1i |B |?)? |
| | dob8nda a.erent2 |(9; | |
| | |(9= | |
| | |??39 | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea pl2ţii ratelor de leasin- |?)? |*9) &*9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|b.(.| easin- operaţional ! :n sit'aţia :n care acti/ele| | |
| | .i4e ac7i0iţionate n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea obli-aţiei de plat2 a ratelor |B |?)( |
| | l'nare pe ba0a .act'rii emise de proprietar'l |9(3 | |
| | b'n'rilor |??39 | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea pl2ţii ratelor de leasin- |?)( |*9) &*9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea intr2rii acti/'l'i .i4 la /aloarea|3(3 &3(@$ |()( &()3$ |
| | re0id'al2 pl's cota!parte din /aloarea de intrare |3(?+ |()@$ ()?+ |
| | c'prins2 :n ratele de leasin- | | |
|____|___________________________________________________|__________|__________|
|b.3.| easin- operaţional ! :n sit'aţia :n care acti/ele| | |
| | .i4e ac7i0iţionate se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea obli-aţiei de plat2 a ratelor |B |?)( |
| | l'nare pe ba0a .act'rii emise de proprietar'l |9(3 | |
| | b'n'rilor |??39 | |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea pl2ţii ratelor de leasin- |?)( |*9) &*9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
| | ! :nre-istrarea intr2rii acti/'l'i .i4 la /aloarea|3(3 &3(@$ |;(A |
| | re0id'al2 pl's cota!parte din /aloarea de intrare |3(?+ | |
| | c'prins2 :n ratele de leasin- | | |
|____|___________________________________________________|__________|__________|
|II | ACTI#E %IDE | | |
|____|___________________________________________________|__________|__________|
|A. | ACTI#E %IDE NECORPORAE | | |
|____|___________________________________________________|__________|__________|
|(. | Intrarea :n patrimoni' a acti/elor .i4e | | |
| | necorporale care se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate de la terţi |3)@ &3)*$ |?)? |
| | |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! primite prin donaţie$ trans.er c' titl' -rat'it |3)@ &3)*$ |;;A |
| | :ntre instit'ţii sa' redistrib'iri :ntre 'nit2ţi |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! reali0ate din prod'cţie proprie |3)@ &3)*$ |;3( |
| | |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! recepţionate la .inali0area in/estiţiei |3)@ &3)*$ |3@@ |
| | |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! constatate pl's la in/entar |3)@ &3)*$ |;;A |
| | |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! di.erenţe din ree/al'are |3)@ &3)*$ |()* |
| | |3)=+ | |
|____|___________________________________________________|__________|__________|
|3. | Intrarea :n patrimoni' a acti/elor .i4e | | |
| | necorporale care n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! intrarea :n patrimoni' a acti/elor .i4e |3)9 |()) |
| | necorporale care n' se s'p'n amorti02rii$ | | |
| | respecti/ ! ac7i0iţionate de la terţi$ primite | | |
| | prin donaţie$ trans.er c' titl' -rat'it$ :ntre | | |
| | instit'ţii sa' redistrib'iri :ntre 'nit2ţi$ | | |
| | constatate pl's la in/entar | | |
|____|___________________________________________________|__________|__________|
| | ! c7elt'ieli c' acti/e .i4e necorporale |9=3 |?)? |
| | neamorti0abile | | |
|____|___________________________________________________|__________|__________|
| | ! di.erenţe din ree/al'are |3)9 |()* |
|____|___________________________________________________|__________|__________|
|@. | Ie1irea din patrimoni' a acti/elor .i4e | | |
| | necorporale care se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! /8n0area |?9( |;A( |
|____|___________________________________________________|__________|__________|
| | ! sc2derea din e/idenţ2E |B |3)@ &3)*$ |
| | ! c' /aloarea neamorti0at2 |9A( |3)=+ |
| | ! c' /aloarea amorti0at2 |3=) | |
|____|___________________________________________________|__________|__________|
|?. | Ie1irea din patrimoni' a acti/elor .i4e | | |
| | necorporale care n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! ie1irea din patrimoni' a acti/elor .i4e |()) |3)9 |
| | necorporale care n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
|*. | 6nre-istrarea amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! c7elt'ieli c' amorti0area acti/elor .i4e |9=(( |3=) |
| | necorporale | | |
|____|___________________________________________________|__________|__________|
|9. | 6nre-istrarea a<'st2rilor pentr' deprecierea | | |
| | acti/elor .i4e necorporale | | |
|____|___________________________________________________|__________|__________|
| | ! constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(@ |3A) |
| | deprecierea acti/elor .i4e necorporale | | |
|____|___________________________________________________|__________|__________|
| | ! dimin'area sa' an'larea a<'st2rilor constit'ite |3A) |;=(@ |
| | pentr' deprecierea acti/elor .i4e necorporale | | |
|____|___________________________________________________|__________|__________|
|;. | A/ans'ri acordate .'rni0orilor de acti/e .i4e | | |
| | necorporale | | |
|____|___________________________________________________|__________|__________|
| | ! a/ans'ri acordate |3@? |*(3 &*?($ |
| | | |*?3$ **)$ |
| | | |**($ *9)$ |
| | | |*9($ ;;)+ |
|____|___________________________________________________|__________|__________|
| | ! decontarea a/ans'rilor acordate |?)? |3@? |
|____|___________________________________________________|__________|__________|
|=. | Acti/e .i4e necorporale :n c'rs de e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
| | ! reali0ate din prod'cţie proprie |3@@ |;3( |
|____|___________________________________________________|__________|__________|
| | ! .act'rate de .'rni0ori |3@@ |?)? |
|____|___________________________________________________|__________|__________|
| | ! la recepţia .inal2 a in/estiţiei ! pentr' acti/e|3)@ &3)*$ |3@@ |
| | .i4e necorporale amorti0abile |3)=+ | |
|____|___________________________________________________|__________|__________|
| | ! la recepţia .inal2 a in/estiţiei ! pentr' acti/e|9=3 |3@@ |
| | .i4e necorporale neamorti0abile | | |
|____|___________________________________________________|__________|__________|
| | ! sc20'te din e/idenţ2 |9A( |3@@ |
|____|___________________________________________________|__________|__________|
| | ! cedate |9*= |3@@ |
|____|___________________________________________________|__________|__________|
| | ! pierderi din calamit2ţi |9A) |3@@ |
|____|___________________________________________________|__________|__________|
| | ! constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(@ |3A@ |
| | deprecierea acti/elor .i4e necorporale :n c'rs de | | |
| | e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
| | ! dimin'area sa' an'larea a<'st2rilor constit'ite |3A@ |;=(@ |
| | pentr' deprecierea acti/elor .i4e necorporale :n | | |
| | c'rs de e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
|5. | ACTI#E %IDE CORPORAE | | |
|____|___________________________________________________|__________|__________|
|(. | Intrarea :n patrimoni' a acti/elor .i4e corporale | | |
| | care se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate de la terţi |3(( &3(3$ |?)? |
| | |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! primite prin donaţie$ trans.er c' titl' -rat'it |3(( &3(3$ |;;A |
| | :ntre instit'ţii sa' redistrib'iri :ntre 'nit2ţi |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! reali0ate din prod'cţie proprie |3(( &3(3$ |;33 |
| | |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! constatate pl's la in/entar |3(( &3(3$ |;;A |
| | |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate :n re-im de leasin- .inanciar |3(3 &3(@$ |(9; |
| | |3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! di.erenţe din ree/al'are |3(( &3(3$ |()* |
| | |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
|3. | Intrarea :n patrimoni' a acti/elor .i4e corporale | | |
| | care n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! intrarea :n patrimoni' prin ac7i0iţionare de la |3(( &3(3$ |()( &()3$ |
| | terţi$ primite prin donaţie$ trans.er c' titl' |3(@$ 3(?+ |()@$ ()?+ |
| | -rat'it :ntre instit'ţii sa' redistrib'iri :ntre | | |
| | 'nit2ţi$ reali0ate din prod'cţie proprie$ | | |
| | constatate pl's la in/entar$ ac7i0iţionate :n | | |
| | re-im de leasin- .inanciar | | |
|____|___________________________________________________|__________|__________|
| | ! c7elt'ieli c' acti/e .i4e corporale |9=3 |?)? |
| | neamorti0abile | | |
|____|___________________________________________________|__________|__________|
| | ! c7elt'ieli c' acti/e .i4e corporale |9=3 |(9; |
| | neamorti0abile ac7i0iţionate :n re-im de leasin- | | |
| | .inanciar | | |
|____|___________________________________________________|__________|__________|
| | ! di.erenţe din ree/al'are |3(( &3(3$ |()* |
| | |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! alte acti/e ale stat'l'i &02c2minte$ res'rse |3(* |()( |
| | biolo-ice nec'lti/ate$ re0er/e de ap2+ | | |
|____|___________________________________________________|__________|__________|
|@. | Ie1irea din patrimoni' a acti/elor .i4e corporale | | |
| | care se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! /8n0are |?9( |;A( |
|____|___________________________________________________|__________|__________|
| | ! sc2derea din e/idenţ2 |B |3(( &3(3$ |
| | ! c' /aloarea neamorti0at2 |9A( |3(@$ 3(?+ |
| | ! c' /aloarea amorti0at2 |3=( | |
|____|___________________________________________________|__________|__________|
|?. | Ie1irea din patrimoni' a acti/elor .i4e corporale | | |
| | care n' se s'p'n amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! sc2derea din e/idenţ2 |()( &()3$ |3(( &3(3$ |
| | |()@$ ()?+ |3(@$ 3(?+ |
|____|___________________________________________________|__________|__________|
| | ! alte acti/e ale stat'l'i &02c2minte$ res'rse |()( |3(* |
| | biolo-ice nec'lti/ate$ re0er/e de ap2+ | | |
|____|___________________________________________________|__________|__________|
|*. | 6nre-istrarea amorti02rii | | |
|____|___________________________________________________|__________|__________|
| | ! c7elt'ieli c' amorti0area acti/elor .i4e |9=(( |3=( |
| | corporale | | |
|____|___________________________________________________|__________|__________|
|9. | 6nre-istrarea a<'st2rilor pentr' deprecierea | | |
| | acti/elor .i4e corporale | | |
|____|___________________________________________________|__________|__________|
| | ! constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(@ |3A( |
| | deprecierea acti/elor .i4e corporale | | |
|____|___________________________________________________|__________|__________|
| | ! dimin'area sa' an'larea a<'st2rilor constit'ite |3A( |;=(@ |
| | pentr' deprecierea acti/elor .i4e corporale | | |
|____|___________________________________________________|__________|__________|
|;. | A/ans'ri acordate .'rni0orilor de acti/e .i4e | | |
| | corporale | | |
|____|___________________________________________________|__________|__________|
| | ! a/ans'ri acordate |3@3 |*(3 &*?($ |
| | | |*?3$ **)$ |
| | | |**($ *9)$ |
| | | |*9($ ;;)+ |
|____|___________________________________________________|__________|__________|
| | ! decontarea a/ans'rilor acordate |?)? |3@3 |
|____|___________________________________________________|__________|__________|
|=. | Acti/e .i4e corporale :n c'rs de e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
| | ! reali0ate din prod'cţie proprie |3@( |;33 |
|____|___________________________________________________|__________|__________|
| | ! .act'rate de .'rni0ori |3@( |?)? |
|____|___________________________________________________|__________|__________|
| | ! recepţia .inal2 a in/estiţiei ! pentr' acti/e |3(( &3(3$ |3@( |
| | .i4e corporale amorti0abile |3(@$ 3(?+ | |
|____|___________________________________________________|__________|__________|
| | ! recepţia .inal2 a in/estiţiei ! pentr' acti/e |9=3 |3@( |
| | .i4e corporale neamorti0abile | | |
|____|___________________________________________________|__________|__________|
| | ! sc20'te din e/idenţ2 |9A( |3@( |
|____|___________________________________________________|__________|__________|
| | ! cedate |9*= |3@( |
|____|___________________________________________________|__________|__________|
| | ! pierderi din calamit2ţi |9A) |3@( |
|____|___________________________________________________|__________|__________|
| | ! constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(@ |3A@ |
| | deprecierea acti/elor .i4e corporale :n c'rs de | | |
| | e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
| | ! dimin'area sa' an'larea a<'st2rilor constit'ite |3A@ |;=(@ |
| | pentr' deprecierea acti/elor .i4e corporale :n | | |
| | c'rs de e4ec'ţie | | |
|____|___________________________________________________|__________|__________|
|C. | ACTI#E %INANCIARE | | |
|____|___________________________________________________|__________|__________|
|(. | Titl'ri de participare &cont 39)+$ Alte titl'ri | | |
| | imobili0ate &cont 39*+ 1i #2rs2minte de e.ect'at | | |
| | pentr' acti/e .inanciare &cont 39A+ | | |
|____|___________________________________________________|__________|__________|
| | ! ,ono-ra.ia operaţi'nilor este pre0entat2 la | | |
| | capitoleleE b'-et'l de stat$ b'-et'l asi-'r2rilor | | |
| | sociale de stat$ b'-etele locale$ b'-et'l | | |
| | asi-'r2rilor pentr' 1oma< 1i b'-et'l %ond'l'i | | |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | | |
|____|___________________________________________________|__________|__________|
|3. | Creanţe imobili0ate &cont 39;+ | | |
|____|___________________________________________________|__________|__________|
| | ! ,ono-ra.ia :mpr'm't'rilor pe termen l'n- | | |
| | acordate din b'-et'l asi-'r2rilor pentr' 1oma< | | |
| | este pre0entat2 la capitol'l b'-et'l asi-'r2rilor | | |
| | pentr' 1oma<. | | |
|____|___________________________________________________|__________|__________|
| | ! acordarea de credite ipotecare din b'-et pentr' |39;@ |B |
| | constr'irea$ c'mp2rarea$ reabilitarea$ | |**( |
| | consolidarea 1i e4tinderea de loc'inţe &prin AN+ | |*9) |
|____|___________________________________________________|__________|__________|
| | ! ramb'rsarea ratelor de credit de c2tre clienţi |B |39;@ |
| | |**( | |
| | |*9) | |
|____|___________________________________________________|__________|__________|
| | ! dob8n0i de :ncasat a.erente creditelor acordate |39;? |;9@ |
|____|___________________________________________________|__________|__________|
| | ! :ncasarea dob8n0ilor |B |39;? |
| | |**( | |
| | |*9) | |
|____|___________________________________________________|__________|__________|
| | ! -aranţii dep'se 1i alte creanţe imobili0ate la |39; |*(3 &*(@$ |
| | dispo0iţia terţilor | |**($ *9)$ |
| | | |*9($ ;;)+ |
|____|___________________________________________________|__________|__________|
| | ! restit'irea -aranţiilor dep'se 1i a altor |*(3 &*(@$ |39; |
| | creanţe imobili0ate |**($ *9)$ | |
| | |*9($ ;;)+ | |
|____|___________________________________________________|__________|__________|
|III | STOCURI | | |
|____|___________________________________________________|__________|__________|
|A. | ,etoda in/entar'l'i permanent | | |
|____|___________________________________________________|__________|__________|
|(. | Ac7i0iţionarea stoc'rilor | | |
|____|___________________________________________________|__________|__________|
|a. | ! :n ca0'l :n care s!a' :ntocmit .act'riE |B |?)( |
| | |@)( &@)3$ | |
| | |@)@$ @)?$ | |
| | |@)*$ @)A$ | |
| | |@*($ @*?$ | |
| | |@*9$ @*;$ | |
| | |@*=$ @9($ | |
| | |@;($ @;=$ | |
| | |@=(+ | |
| | |??39 | |
|____|___________________________________________________|__________|__________|
|b. | ! :n ca0'l :n care n' s!a' :ntocmit .act'riE |B |?)= |
| | |@)( &@)3$ | |
| | |@)@$ @)?$ | |
| | |@)*$ @)A$ | |
| | |@*($ @*?$ | |
| | |@*9$ @*;$ | |
| | |@*=$ @9($ | |
| | |@;($ @;=$ | |
| | |@=(+ | |
| | |??3= | |
|____|___________________________________________________|__________|__________|
|3. | Stoc'ri primite c' titl' -rat'it &donaţii$ |B |;;A |
| | sponsori02ri$ comas2ri de 'nit2ţi etc.+ |@)( &@)3$ | |
| | |@)@$ @)A$ | |
| | |@9($ @;($ | |
| | |@=(+ | |
|____|___________________________________________________|__________|__________|
|@. | Stoc'ri re0'ltate din de0membrarea imobili02rilor |@)( &@)3$ |;A( |
| | |@)@+ | |
|____|___________________________________________________|__________|__________|
|?. | Prod'cţia$ l'cr2rile 1i ser/iciile :n c'rs de |@@( &@@3$ |;)A |
| | e4ec'ţie prec'm 1i prod'sele obţin'te din |@?($ @?*$ | |
| | prod'cţia proprie$ la s.8r1it'l perioadei |@?9$ @?=$ | |
| | |@9($ @=(+ | |
|____|___________________________________________________|__________|__________|
|*. | Rel'area prod'cţiei$ l'cr2rilor 1i ser/iciilor :n |;)A |@@( |
| | c'rs de e4ec'ţie$ la :ncep't'l perioadei | |&@@3$ @?($|
| | | |@?*$ @?9$ |
| | | |@?=$ @9($ |
| | | |@=(+ |
|____|___________________________________________________|__________|__________|
|9. | Reţinerea din prod'cţie proprie a prod'selor |B |@?* |
| | .inite ca materii prime$ materiale$ m2r.'ri sa' |@)($ @)3$ | |
| | ambala<e |@)@$ @;($ | |
| | |@=( | |
|____|___________________________________________________|__________|__________|
|;. | ,aterii prime$ materiale$ prod'se$ animale$ |@*( |B |
| | m2r.'ri$ ambala<e$ b'n'ri date spre prel'crare | |@)($ @)3$ |
| | sa' c'stodie la terţi$ m2r.'ri dep'se :n | |@)@$ @?*$ |
| | consi-naţie | |@9($ @;($ |
| | | |@=( |
|____|___________________________________________________|__________|__________|
|=. | Primirea b'n'rilor de la terţi$ incl'si/ /aloarea |B |B |
| | ser/iciilor prestate |@)($ @)3$ |@*($ ?)( |
| | |@)@$ @?*$ | |
| | |@9($ @;($ | |
| | |@=( | |
|____|___________________________________________________|__________|__________|
|A. | Cons'm'ri de stoc'riE | | |
|____|___________________________________________________|__________|__________|
| | ! materii prime |9)( |@)( |
|____|___________________________________________________|__________|__________|
| | ! materiale cons'mabile |9)3 |@)3 |
|____|___________________________________________________|__________|__________|
| | ! materiale de nat'ra obiectelor de in/entar &la |9)@ |@)@ |
| | moment'l scoaterii din .olosinţ2+ | | |
|____|___________________________________________________|__________|__________|
| | ! animale 1i p2s2ri |9)9 |@9( |
|____|___________________________________________________|__________|__________|
| | ! ambala<e |9)= |@=( |
|____|___________________________________________________|__________|__________|
| | ! m'niţii 1i .'rnit'ri pentr' ap2rare naţional2$ |9)A |@)A |
| | ordine p'blic2 1i si-'ranţ2 naţional2 1i alte | | |
| | stoc'ri speci.ice 'nor instit'ţii | | |
|____|___________________________________________________|__________|__________|
| | ! materiale 1i ambala<e pentr' re0er/a de stat 1i |9=A |@)? &@)*+ |
| | de mobili0are | | |
|____|___________________________________________________|__________|__________|
|(). | #8n0area c2tre terţi a stoc'rilor de prod'se &cont|?(( |B |
| | ;)( ! ;)@+$ de materii prime$ materiale$ m2r.'ri | |;)( &;)3$ |
| | &cont ;);+ prec'm 1i .act'rarea ser/iciilor | |;)@$ ;)?$ |
| | prestate &cont ;)? ! ;)9+ | |;)*$ ;)9$ |
| | | |;);+ |
| | | |??3; |
|____|___________________________________________________|__________|__________|
|((. | Sc2derea din e/idenţ2 a stoc'rilor /8nd'teE | | |
|____|___________________________________________________|__________|__________|
| | ! semi.abricate$ prod'se .inite$ prod'se re0id'ale|;)A |@?( &@?*$ |
| | | |@?9+ |
|____|___________________________________________________|__________|__________|
| | ! di.erenţe de preţ :ntre cost'l de prod'cţie 1i | | |
| | preţ'l standard sa' prestabilit al prod'selorE | | |
| | ! ne.a/orabile |@?= |;)A |
| | ! .a/orabile |;)A |@?= |
|____|___________________________________________________|__________|__________|
| | ! m2r.'ri &:n 'nit2ţile c' am2n'nt'l+ |B |@;( |
| | |9); | |
| | |@;= | |
| | |??3= | |
| | ! m2r.'ri &:n 'nit2ţile en!-ros+ |9); |@;( |
|____|___________________________________________________|__________|__________|
| | ! ambala<e |9)= |@=( |
|____|___________________________________________________|__________|__________|
|(3. | Pl's'ri de nat'ra stoc'rilor constatate la | | |
| | in/entariere | | |
|____|___________________________________________________|__________|__________|
| | ! materii prime |@)( |9)( |
|____|___________________________________________________|__________|__________|
| | ! materiale cons'mabile |@)3 |9)3 |
|____|___________________________________________________|__________|__________|
| | ! materiale de nat'ra obiectelor de in/entar |@)@ |9)@ |
|____|___________________________________________________|__________|__________|
| | ! m'niţii 1i .'rnit'ri pentr' ap2rare naţional2$ |@)A |9)A |
| | ordine p'blic2 1i si-'ranţ2 naţional2 1i alte | | |
| | stoc'ri speci.ice altor instit'ţii | | |
|____|___________________________________________________|__________|__________|
| | ! prod'seE | | |
|____|___________________________________________________|__________|__________|
| | ! animale 1i p2s2ri | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate |@9( |;(A |
|____|___________________________________________________|__________|__________|
| | ! din prod'cţie proprie |@9( |;)A |
|____|___________________________________________________|__________|__________|
| | ! m2r.'ri ! :n 'nit2ţile c' am2n'nt'l |B |9); |
| | |@;($ @;= | |
| | ! m2r.'ri ! :n 'nit2ţile en!-ros |@;( |9); |
|____|___________________________________________________|__________|__________|
| | ! ambala<e | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate |@=( |9)= |
|____|___________________________________________________|__________|__________|
| | ! din prod'cţie proprie |@=( |;)A |
|____|___________________________________________________|__________|__________|
|(@. | ips'ri constatate c' oca0ia in/entarierii | | |
|____|___________________________________________________|__________|__________|
| | ! materii prime |9)( |@)( |
|____|___________________________________________________|__________|__________|
| | ! materiale cons'mabile |9)3 |@)3 |
|____|___________________________________________________|__________|__________|
| | ! materiale de nat'ra obiectelor de in/entar |9)@ |@)@ |
|____|___________________________________________________|__________|__________|
| | ! animale 1i p2s2ri | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate |9)9 |@9( |
|____|___________________________________________________|__________|__________|
| | ! din prod'cţie proprie |;)A |@9( |
|____|___________________________________________________|__________|__________|
| | ! m2r.'ri |9); |@;( |
|____|___________________________________________________|__________|__________|
| | ! ambala<e | | |
|____|___________________________________________________|__________|__________|
| | ! ac7i0iţionate |9)= |@=( |
|____|___________________________________________________|__________|__________|
| | ! din prod'cţie proprie |;)A |@=( |
|____|___________________________________________________|__________|__________|
| | ! m'niţii 1i .'rnit'ri pentr' ap2rare naţional2$ |9)A |@)A |
| | ordine p'blic2 1i si-'ranţ2 naţional2 1i alte | | |
| | stoc'ri speci.ice 'nor instit'ţii | | |
|____|___________________________________________________|__________|__________|
| | ! materiale 1i ambala<e pentr' re0er/a de stat 1i |9=? |@)? &@)*+ |
| | de mobili0are | | |
|____|___________________________________________________|__________|__________|
| | ! imp'tarea lips'rilor persoanelor /ino/ateE | | |
| | ! c8nd s'mele se c'/in b'-et'l'i |?3= |??= |
| | ! c8nd s'mele r2m8n la dispo0iţia instit'ţiei |?3= |;(A |
|____|___________________________________________________|__________|__________|
|5. | ,etoda in/entar'l'i intermitent | | |
|____|___________________________________________________|__________|__________|
|(. | Ac7i0iţionarea stoc'rilor | | |
|____|___________________________________________________|__________|__________|
|a. | ! :n ca0'l :n care s!a' :ntocmit .act'riE |B |?)( |
| | |9)( &9)3$ | |
| | |9)@+ | |
| | |??39 | |
|____|___________________________________________________|__________|__________|
|b. | ! :n ca0'l :n care n' s!a' :ntocmit .act'riE |B |?)= |
| | |9)( &9)3$ | |
| | |9)@+ | |
| | |??3= | |
|____|___________________________________________________|__________|__________|
|3. | a s.8r1it'l l'nii$ stabilirea stoc'rilor$ pe ba0a|@)( &@)3$ |9)( |
| | in/entar'l'i |@)@+ |&9)3$ 9)@+|
|____|___________________________________________________|__________|__________|
|@. | a :ncep't'l l'nii 'rm2toare$ trecerea pe |9)( &9)3$ |@)( &@)3$ |
| | c7elt'ieli a stoc'rilor constatate la s.8r1it'l |9)@+ |@)@+ |
| | l'nii anterioare$ pe ba0a in/entar'l'i | | |
|____|___________________________________________________|__________|__________|
| | AFUSTGRI PENTRU DEPRECIEREA STOCURIOR | | |
|____|___________________________________________________|__________|__________|
|(. | Constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(? |@A( &@A3$ |
| | deprecierea stoc'rilor | |@A@$ @A?$ |
| | | |@A*$ @A9$ |
| | | |@A;$ @A=+ |
|____|___________________________________________________|__________|__________|
|3. | Dimin'area sa' an'larea a<'st2rilor constit'ite |@A( &@A3$ |;=(? |
| | pentr' deprecierea stoc'rilor |@A@$ @A?$ | |
| | |@A*$ @A9$ | |
| | |@A;$ @A=+ | |
|____|___________________________________________________|__________|__________|
|I# | CONTURI DE TERHI | | |
|____|___________________________________________________|__________|__________|
|A. | Operaţi'ni pri/ind decont2rile c' .'rni0orii | | |
|____|___________________________________________________|__________|__________|
|(. | Acordarea a/ans'rilor c2tre .'rni0orii de b'n'ri$ |?)A |*(3 &*(@$ |
| | l'cr2ri e4ec'tate$ ser/icii prestate | |*(*$ *(9$ |
| | | |**)$ **($ |
| | | |*9)$ *9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|3. | Decontarea a/ans'rilor acordate .'rni0orilor |?)( |?)A |
|____|___________________________________________________|__________|__________|
|@. | Acordarea a/ans'rilor c2tre .'rni0orii de acti/e |3@3 &3@?+ |*(3 &*(@$ |
| | .i4e | |*(*$ *(9$ |
| | | |*9)$ *9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|?. | Decontarea a/ans'rilor acordate .'rni0orilor de |?)? |3@3 &3@?+ |
| | acti/e .i4e | | |
|____|___________________________________________________|__________|__________|
|*. | Decontarea pe ba02 de e.ecte comerciale a |?)( |?)@ |
| | datoriilor .aţ2 de .'rni0ori | | |
|____|___________________________________________________|__________|__________|
|9. | Decontarea pe ba02 de e.ecte comerciale a |?)? |?)* |
| | datoriilor .aţ2 de .'rni0orii de acti/e .i4e | | |
|____|___________________________________________________|__________|__________|
|;. | Ac7itarea .'rni0orilor |?)( &?)?+ |*(3 &*(@$ |
| | | |*(*$ *(9$ |
| | | |*?($ *?3$ |
| | | |**)$ **($ |
| | | |*9)$ *9($ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|=. | Di.erenţe .a/orabile de c'rs /al'tar re0'ltate :n |?)( &?)?+ |;9* |
| | 'rma lic7id2rii datoriilor :n /al't2 | | |
|____|___________________________________________________|__________|__________|
|5. | Operaţi'ni pri/ind decont2rile c' clienţii | | |
|____|___________________________________________________|__________|__________|
|(. | #8n02ri c2tre clienţi ! :n ca0'l :n care s!a' |?(( |B |
| | :ntocmit .act'ri | |;)( &;)3$ |
| | | |;)@$ ;)?$ |
| | | |;)*$ ;)9$ |
| | | |;);$ ;)=+ |
| | | |??3; |
|____|___________________________________________________|__________|__________|
|3. | #8n02ri c2tre clienţi ! :n ca0'l :n care n' s!a' |?(= |B |
| | :ntocmit .act'ri | |;)( &;)3$ |
| | | |;)@$ ;)?$ |
| | | |;)*$ ;)9$ |
| | | |;);$ ;)=+ |
| | | |??3= |
|____|___________________________________________________|__________|__________|
|@. | 6nre-istrarea .act'rilor pentr' operaţi'nile |?(( |?(= |
| | e/idenţiate anterior :n cont'l ?(= | | |
| | CClienţi!.act'ri de :ntocmitC. Concomitent$ se |??3= |??3; |
| | :nre-istrea02 ta4a pe /aloarea ad2'-at2 colectat2 | | |
|____|___________________________________________________|__________|__________|
|?. | Di.erenţe de c'rs /al'tar ne.a/orabile re0'ltate |B |?(( |
| | :n 'rma lic7id2rii creanţelor :n /al't2 |*(3? | |
| | |99* | |
|____|___________________________________________________|__________|__________|
|*. | Di.erenţe de c'rs /al'tar .a/orabile re0'ltate :n |*(3? |B |
| | 'rma lic7id2rii creanţelor :n /al't2 | |?(( |
| | | |;9* |
|____|___________________________________________________|__________|__________|
|9. | Primirea a/ans'rilor de la clienţi |*9) &*9($ |?(A |
| | |*(3?+ | |
|____|___________________________________________________|__________|__________|
|;. | Decontarea a/ans'rilor primite |?(A |?(( |
|____|___________________________________________________|__________|__________|
|=. | 6ncasarea s'melor datorate de clienţi | | |
|____|___________________________________________________|__________|__________|
| | ! prin casierie |*@( |?(( |
|____|___________________________________________________|__________|__________|
| | ! prin tre0oreria stat'l'i sa' b2nci |*(3? &*3=$|?(( |
| | |**;$ *9)$ | |
| | |*9($ *93+ | |
|____|___________________________________________________|__________|__________|
|A. | Acceptarea e.ectelor comerciale de :ncasat |?(@ |?(( |
|____|___________________________________________________|__________|__________|
|(). | 6ncasarea e.ectelor comerciale |*(3? &*9)$|?(@ |
| | |*9($ *93+ | |
|____|___________________________________________________|__________|__________|
|((. | Sc2derea din e/idenţ2 a clienţilor incerţi |9*? |?(( |
|____|___________________________________________________|__________|__________|
|(3. | Reacti/area clienţilor sc20'ţi din e/idenţ2 |?(( |;(? |
|____|___________________________________________________|__________|__________|
|C. | Decont2ri c' personal'l 1i asi-'r2rile sociale | | |
|____|___________________________________________________|__________|__________|
|(. | 6nre-istrarea salariilor con.orm statelor de |9?( |?3( |
| | salarii | | |
|____|___________________________________________________|__________|__________|
|3. | 6nre-istrarea contrib'ţiilor an-a<atorilor pentr' |9?*( |?@(( |
| | asi-'r2ri sociale | | |
|____|___________________________________________________|__________|__________|
|@. | 6nre-istrarea contrib'ţiilor an-a<atorilor pentr' |9?*@ |?@(@ |
| | asi-'r2ri sociale de s2n2tate | | |
|____|___________________________________________________|__________|__________|
| | 6nre-istrarea contrib'ţiilor an-a<atorilor pentr' |9?*3 |?@;( |
| | asi-'r2ri de 1oma< | | |
|____|___________________________________________________|__________|__________|
|?. | 6nre-istrarea contrib'ţiilor an-a<atorilor pentr' |9?*? |?@(* |
| | accidente de m'nc2 1i boli pro.esionale | | |
|____|___________________________________________________|__________|__________|
|*. | 6nre-istrarea reţinerilor din salarii$ con.orm |?3( |B |
| | statelor de salarii | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri | |?@(3 |
| | sociale | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri | |?@(? |
| | sociale de s2n2tate | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri de | |?@;3 |
| | 1oma< | | |
|____|___________________________________________________|__________|__________|
| | ! impo0it'l pe /enit de nat'r2 salarial2 | |??? |
|____|___________________________________________________|__________|__________|
| | ! a/ans'ri acordate personal'l'i | |?3* |
|____|___________________________________________________|__________|__________|
| | ! reţineri din salarii datorate terţilor &rate$ | |?3; |
| | c7irii etc.+ | | |
|____|___________________________________________________|__________|__________|
| | ! imp'taţii$ -aranţii -estionari | |?3=3 |
|____|___________________________________________________|__________|__________|
| | ! alte datorii sociale | |?@= |
|____|___________________________________________________|__________|__________|
|9. | #irarea reţinerilor c2tre terţi |B |**) &**($ |
| | | |*9)$ *9($ |
| | | |*93$ ;;)+ |
|____|___________________________________________________|__________|__________|
| | ! impo0it'l pe /enit de nat'r2 salarial2 |??? | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile an-a<atorilor pentr' asi-'r2ri |?@(( | |
| | sociale | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri |?@(3 | |
| | sociale | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile an-a<atorilor pentr' asi-'r2ri |?@(@ | |
| | sociale de s2n2tate | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri |?@(? | |
| | sociale de s2n2tate | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile an-a<atorilor pentr' asi-'r2rile |?@;( | |
| | de 1oma< | | |
|____|___________________________________________________|__________|__________|
| | ! contrib'ţiile asi-'raţilor pentr' asi-'r2ri de |?@;3 | |
| | 1oma< | | |
|____|___________________________________________________|__________|__________|
| | ! reţineri din salarii datorate terţilor &rate$ |?3; | |
| | c7irii etc.+ | | |
|____|___________________________________________________|__________|__________|
| | ! imp'taţii |?3=3 | |
|____|___________________________________________________|__________|__________|
|;. | Plata a/ans'rilor din salarii |?3* |*(3 &*(@$ |
| | | |**($ *9)$ |
| | | |*9($ *93$ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|=. | Ac7itarea salariilor nete ale personal'l'i |?3( |*(3 &*(@$ |
| | | |**)$ **($ |
| | | |*9)$ *9($ |
| | | |*93$ ;;)+ |
|____|___________________________________________________|__________|__________|
|A. | 6nre-istrarea salariilor 1i a altor drept'ri de |?3( &?33$ |?39 |
| | personal neridicate |?3@$ ?3?$ | |
| | |?3*+ | |
|____|___________________________________________________|__________|__________|
|(). | Ac7itarea drept'rilor de personal neridicate |?39 |*(3 &*(@$ |
| | | |**)$ **($ |
| | | |**3$ *9)$ |
| | | |*9($ *93$ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
|((. | Drept'ri de personal neridicate prescrise datorate|?39 |??= |
| | b'-et'l'i | | |
|____|___________________________________________________|__________|__________|
|(3. | 6nre-istrarea 'nei pa-'be din /ina 'n'i salariatE |?3= |B |
| | ! c' /aloarea contabil2 a b'n'l'i imp'tat | |;(A |
| | ! c' di.erenţa dintre /aloarea de :nloc'ire 1i | | |
| | /aloarea contabil2$ care 'rmea02 a se /ira la | | |
| | b'-et | | |
|____|___________________________________________________|__________|__________|
|(@. | 6nre-istrarea 'nei pa-'be din /ina terţilorE |?9( |B |
| | ! c' /aloarea contabil2 a b'n'l'i imp'tat | |;(A |
| | ! c' di.erenţa dintre /aloarea de :nloc'ire 1i | |??= |
| | /aloarea contabil2$ care 'rmea02 a se /ira la | | |
| | b'-et | | |
|____|___________________________________________________|__________|__________|
|D. | Ta4a pe /aloarea ad2'-at2 | | |
|____|___________________________________________________|__________|__________|
|(. | 6nre-istrarea ta4ei pe /aloarea ad2'-at2 ac7itat2 |??39 |*(3 &*(@$ |
| | or-anelor /amale pentr' b'n'rile 1i ser/iciile din| |*(9$ *@($ |
| | import | |*?3$ **)$ |
| | | |*9)$ *9($ |
| | | |*93$ ;;)+ |
|____|___________________________________________________|__________|__________|
|3. | 6nre-istrarea T#A ded'ctibil2 c'prins2 :n .act'ri |??39 |?)( &?)?+ |
| | sa' alte doc'mente le-ale pentr' b'n'ri | | |
| | ac7i0iţionate$ l'cr2ri e4ec'tate sa' ser/icii | | |
| | prestate | | |
|____|___________________________________________________|__________|__________|
|@. | 6nre-istrarea T#A a.erent2 b'n'rilor |??3= |?)( &?)?+ |
| | ac7i0iţionate$ l'cr2rilor e4ec'tate 1i ser/iciilor| | |
| | prestate c' plata :n rate | | |
|____|___________________________________________________|__________|__________|
|?. | 6nre-istrarea T#A a.erent2 b'n'rilor |??39 |??3= |
| | ac7i0iţionate$ l'cr2rilor e4ec'tate 1i ser/iciilor| | |
| | prestate c' plata :n rate ! a<'nse la scadenţ2 | | |
|____|___________________________________________________|__________|__________|
|*. | 6nre-istrarea s'melor :ncasate :n n'merar din |*@( |B |
| | /8n0area prod'selor prin ma-a0ine proprii | |;)( &;)3$ |
| | | |;)@$ ;);+ |
| | | |??3; |
|____|___________________________________________________|__________|__________|
|9. | 6nre-istrarea .act'rilor pentr' prod'se li/rate$ |?(( |B |
| | l'cr2ri e4ec'tate 1i ser/icii prestate$ incl'si/ | |;)( &;)3$ |
| | T#A colectat2 | |;)@$ ;)?$ |
| | | |;)*$ ;)9$ |
| | | |;);$ ;)=+ |
| | | |??3; |
|____|___________________________________________________|__________|__________|
|;. | 6nre-istrarea /8n02rilor de b'n'ri$ l'cr2ri |?(( |B |
| | e4ec'tate 1i ser/icii prestate c' plata :n rate | |;)( &;)3$ |
| | | |;)@$ ;)?$ |
| | | |;)*$ ;)9$ |
| | | |;);$ ;)=+ |
| | | |??3= |
|____|___________________________________________________|__________|__________|
|=. | 6nre-istrarea :ncas2rii :n n'merar$ prin |*@( &*(3$ |?(( |
| | tre0orerie sa' prin banc2 a /alorii prod'selor |*9)$ *9($ | |
| | li/rate$ l'cr2rilor 1i ser/iciilor prestate |*93+ | |
|____|___________________________________________________|__________|__________|
|A. | 6nre-istrarea T#A e4i-ibil2 a.erent2 /8n02rilor$ |??3= |??3; |
| | l'cr2rilor e4ec'tate sa' ser/iciilor prestate | | |
| | de/enit2 colectat2 | | |
|____|___________________________________________________|__________|__________|
|(). | a .inele l'nii$ :nre-istrarea T#A ded'ctibil2 |??3; |??39 |
| | reţin't2 din T#A colectat2 | | |
|____|___________________________________________________|__________|__________|
|((. | a .inele l'nii$ determinarea T#A datorat2 |??3; |??3@ |
| | b'-et'l'i de stat &T#A colectat2 mai mare dec8t | | |
| | T#A ded'ctibil2+ | | |
|____|___________________________________________________|__________|__________|
|(3. | a .inele l'nii$ determinarea T#A r2mas2 de |??3? |??39 |
| | rec'perat sa' de compensat :n l'nile 'rm2toare | | |
| | &T#A ded'ctibil2 mai mare dec8t T#A colectat2+ | | |
|____|___________________________________________________|__________|__________|
|(@. | Plata T#A datorat2 b'-et'l'i de stat |??3@ |*@( &*9)$ |
| | | |*9($ *93+ |
|____|___________________________________________________|__________|__________|
|(?. | 6ncasarea :n cont'l de disponibil a T#A rec'perat2|*9) &*9($ |??3? |
| | de la b'-et'l de stat |*93+ | |
|____|___________________________________________________|__________|__________|
|(*. | Compensarea c' b'-et'l stat'l'i a T#A colectat2 |??3; |??3? |
|____|___________________________________________________|__________|__________|
|E. | 6nre-istrarea di.erenţelor de c'rs /al'tar | | |
|____|___________________________________________________|__________|__________|
|(. | Di.erenţe de c'rs /al'tar ne.a/orabile re0'ltate |99* |?)( &?)@$ |
| | din ree/al'area datoriilor la s.8r1it'l perioadei | |?)?$ ?)*$ |
| | | |?)=$ ?(A$ |
| | | |?93+ |
|____|___________________________________________________|__________|__________|
|3. | Di.erenţe de c'rs /al'tar .a/orabile re0'ltate din|?)( &?)@$ |;9* |
| | ree/al'area datoriilor la s.8r1it'l perioadei$ sa'|?)?$ ?)*$ | |
| | la plata datoriilor$ 'rmare sc2derii c'rs'l'i |?)=$ ?(A$ | |
| | /al'tar |?93+ | |
|____|___________________________________________________|__________|__________|
|@. | Di.erenţe de c'rs /al'tar ne.a/orabile re0'ltate |99* |?)A &?(($ |
| | din ree/al'area creanţelor la s.8r1it'l perioadei$| |?(@$ ?(=$ |
| | sa' la :ncasarea creanţelor$ 'rmare sc2derii | |?9(+ |
| | c'rs'l'i /al'tar | | |
|____|___________________________________________________|__________|__________|
|?. | Di.erenţe de c'rs /al'tar .a/orabile re0'ltate din|?)A &?(($ |;9* |
| | ree/al'area creanţelor la s.8r1it'l perioadei |?(@$ ?(=$ | |
| | |?9(+ | |
|____|___________________________________________________|__________|__________|
|%. | #alori.icarea materialelor re0'ltate din | | |
| | de0membrarea 1i casarea b'n'rilor scoase din | | |
| | .'ncţi'ne | | |
|____|___________________________________________________|__________|__________|
|(. | C7elt'ieli oca0ionate de casarea$ de0membrarea$ |944 |?)( |
| | declasarea acti/elor .i4e$ materialelor de nat'ra | | |
| | obiectelor de in/entar sa' altor materiale | | |
|____|___________________________________________________|__________|__________|
|3. | ,ateriale re0'ltate din casare |@)3 &@)@+ |;(A |
|____|___________________________________________________|__________|__________|
|@. | #alori.icarea materialelor re0'ltate |9)3 &9)@+ |@)3 &@)@+ |
|____|___________________________________________________|__________|__________|
| | ! c8nd s'mele :ncasate se reţin de instit'ţia |?(( |;(A |
| | p'blic2 | | |
|____|___________________________________________________|__________|__________|
| | ! c8nd s'mele :ncasate se /irea02 la b'-et |?(( |??= |
|____|___________________________________________________|__________|__________|
|?. | 6ncasarea .act'rii |*9) &*9($ |?(( |
| | |;;)+ | |
|____|___________________________________________________|__________|__________|
|*. | #irarea la b'-et a s'melor obţin'te din |??= |?(( |
| | /alori.icare | | |
|____|___________________________________________________|__________|__________|
| | AFUSTGRI PENTRU DEPRECIEREA CREANHEOR | | |
|____|___________________________________________________|__________|__________|
|(. | Constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(? |?A( |
| | deprecierea creanţelor!clienţi | | |
|____|___________________________________________________|__________|__________|
|3. | Dimin'area sa' an'larea a<'st2rilor constit'ite |?A( |;=(? |
| | pentr' deprecierea creanţelor!clienţi | | |
|____|___________________________________________________|__________|__________|
|@. | Constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(? |?A9 |
| | deprecierea creanţelor!debitori di/er1i | | |
|____|___________________________________________________|__________|__________|
|?. | Dimin'area sa' an'larea a<'st2rilor constit'ite |?A9 |;=(? |
| | pentr' deprecierea creanţelor!debitori di/er1i | | |
|____|___________________________________________________|__________|__________|
|#. | CONTURI DE TRE"ORERIE | | |
|____|___________________________________________________|__________|__________|
|(. | In/estiţii pe termen sc'rt | | |
|____|___________________________________________________|__________|__________|
| | ,ono-ra.ia operaţi'nilor pri/ind obli-aţi'nile | | |
| | emise 1i r2sc'mp2rate &cont *)*+ ! este pre0entat2| | |
| | la capitol'l b'-et local | | |
|____|___________________________________________________|__________|__________|
|3. | Cont'ri la tre0oreria stat'l'i 1i b2nci | | |
|____|___________________________________________________|__________|__________|
| | ! Ridic2ri de n'merar de la tre0oreria stat'l'i |*=( |*(3 &*(@$ |
| | sa' b2nci$ pe ba0a e4tras'l'i de cont | |*(*$ *(9$ |
| | | |**)$ **($ |
| | | |**3$ *9)$ |
| | | |*9($ *93$ |
| | | |;;)+ |
|____|___________________________________________________|__________|__________|
| | ! N'merar ridicat de la tre0oreria stat'l'i sa' |*@( |*=( |
| | b2nci$ pe ba0a re-istr'l'i de cas2 | | |
|____|___________________________________________________|__________|__________|
| | ! Dep'neri de n'merar la banc2 |*(3 &*(@$ |*=( |
| | |*(*$ *(9$ | |
| | |**)$ **($ | |
| | |**3$ *9)$ | |
| | |*9($ *93$ | |
| | |;;)+ | |
|____|___________________________________________________|__________|__________|
| | ! N'merar dep's la tre0oreria stat'l'i sa' b2nci$ |*=( |*@( |
| | pe ba0a e4tras'l'i de cont | | |
|____|___________________________________________________|__________|__________|
| | ! 6nre-istrarea dob8n0ilor de :ncasat a.erente |*(=; |;99 |
| | disponibilit2ţilor a.late :n cont'ri la tre0oreria| | |
| | stat'l'i 1i b2nci | | |
|____|___________________________________________________|__________|__________|
| | ! 6ncasarea dob8n0ilor a.erente disponibilit2ţilor|*(3 &*(@$ |*(=; |
| | :n cont'ri la tre0oreria stat'l'i 1i b2nci |*(*$ *(9$ | |
| | |*9)$ *9($ | |
| | |*93+ | |
|____|___________________________________________________|__________|__________|
|@. | Alte /alori | | |
|____|___________________________________________________|__________|__________|
| | ! Ac7i0iţionarea de timbre po1tale$ tic7ete 1i |*@3 |?)( |
| | bilete de c2l2torie 1i alte /alori | | |
|____|___________________________________________________|__________|__________|
|?. | Acrediti/e 1i a/ans'ri de tre0orerie | | |
|____|___________________________________________________|__________|__________|
| | ! Acordarea a/ans'rilor de tre0orerie personal'l'i|*?3 |*@( |
| | pentr' deplas2ri$ ac7i0iţii de materiale etc. | | |
|____|___________________________________________________|__________|__________|
| | ! Decontarea a/ans'rilor de tre0orerie |B |*?3 |
| | |@)( ! @=( | |
| | |?)($ ?)?$ | |
| | |?3=$ *@($ | |
| | |*@3$ | |
| | |9)? ! 9(?I| |
| | |933 ! 93=I| |
| | |99* | |
| | |??39 | |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |*?3 |;9* |
| | di.erenţelor de c'rs /al'tar .a/orabile re0'ltate | | |
| | :n 'rma ree/al'2rii a/ans'rilor de tre0orerie :n | | |
| | /al't2 | | |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |99* |*?3 |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | | |
| | re0'ltate :n 'rma ree/al'2rii a/ans'rilor de | | |
| | tre0orerie :n /al't2 | | |
|____|___________________________________________________|__________|__________|
| | ! Desc7iderea acrediti/elor :n .a/oarea terţilor$ |*=( |*(3 &*(@$ |
| | pe ba0a e4tras'l'i de cont | |*(*$ *(9$ |
| | | |**)$ **($ |
| | | |*9)$ *9($ |
| | | |*93$ ;;)+ |
|____|___________________________________________________|__________|__________|
| | ! Acrediti/e desc7ise$ pe ba0a e4tras'l'i de cont |*?( |*=( |
|____|___________________________________________________|__________|__________|
| | ! Plata .'rni0orilor din acrediti/e desc7ise pe |?)( &?)?+ |*?( |
| | seama acestora | | |
|____|___________________________________________________|__________|__________|
| | ! Re:ntre-irea cont'l'i de disponibil c' |*(3 |*=( |
| | acrediti/ele ne'tili0ate$ pe ba0a e4tras'l'i de |&*(@$ *(*$| |
| | cont |*(9$ **)$ | |
| | |**($ *9)$ | |
| | |*9($ *93$ | |
| | |;;)+ | |
|____|___________________________________________________|__________|__________|
| | ! #irarea acrediti/elor ne'tili0ate$ pe ba0a |*=( |*?( |
| | e4tras'l'i de cont | | |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |*?( |;9* |
| | di.erenţelor de c'rs /al'tar .a/orabile re0'ltate | | |
| | :n 'rma ree/al'2rii acrediti/elor :n /al't2 | | |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |99* |*?( |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | | |
| | re0'ltate :n 'rma ree/al'2rii acrediti/elor :n | | |
| | /al't2 | | |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |*(3? &*(@$|;9* |
| | di.erenţelor de c'rs /al'tar .a/orabile re0'ltate |*(?$ *(*$ | |
| | :n 'rma ree/al'2rii disponibilit2ţilor :n /al't2 |*(9$ *(;$ | |
| | |*(A$ *@(?+| |
|____|___________________________________________________|__________|__________|
| | ! a s.8r1it'l perioadei$ :nre-istrarea |99* |*(3? &*(@$|
| | di.erenţelor de c'rs /al'tar ne.a/orabile | |*(?$ *(*$ |
| | re0'ltate :n 'rma ree/al'2rii disponibilit2ţilor | |*(9$ *(;$ |
| | :n /al't2 | |*(A$ *@(?+|
|____|___________________________________________________|__________|__________|
|*. | 6mpr'm't'ri pe termen sc'rt primite 1i dob8n0i | | |
| | a.erente acestora | | |
|____|___________________________________________________|__________|__________|
| | ! 6mpr'm't'ri pe termen sc'rt primite din b'-et'l |*9) &*93+ | *(A? &*+ |
| | de stat sa' b'-et'l local pentr' :n.iinţarea 'nor | | |
| | instit'ţii sa' acti/it2ţi .inanţate inte-ral din | | |
| | /enit'ri proprii | | |
|____|___________________________________________________|__________|__________|
| | ! Ramb'rsarea :mpr'm't'rilor |*(A? &*+ |*9) &*93+ |
|____|___________________________________________________|__________|__________|
2. Monografia privind înregistrarea în contabilitate a operaţiunilor
specifice bugetului de stat
______________________________________________________________________________
| | I. 6nre-istrarea creanţelor b'-et'l'i de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i de stat pentr' | ?9@ | B |
| | /enit'rile stabilite prin declaraţie .iscal2 sa' | | ;@)$ ;@($ |
| | deci0ie emis2 de or-an'l .iscal | | ;@3$ ;@@$ |
| | | | ;@?$ ;@*$ |
| | | | ;@9$ ;@A$ |
| | | | ;?*$ ;?9$ |
| | | | ;*)$ ;*($ |
| | | | ;99 |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i de | ?9@ | B |
| | stat c' dob8n0ile 1i penalit2ţile de :nt8r0iere$ | | ;@)$ ;@($ |
| | potri/it le-ii | | ;@3$ ;@@$ |
| | | | ;@?$ ;@*$ |
| | | | ;@9$ ;@A$ |
| | | | ;?*$ ;?9$ |
| | | | ;*)$ ;*($ |
| | | | ;99 |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i de | ?9@ | B |
| | stat pe ba0a actelor de control sa' a altor | | ;@)$ ;@($ |
| | doc'mente le-ale | | ;@3$ ;@@$ |
| | | | ;@?$ ;@*$ |
| | | | ;@9$ ;@A$ |
| | | | ;?*$ ;?9$ |
| | | | ;*)$ ;*($ |
| | | | ;99 |
|__|___________________________________________________|___________|___________|
| | II. Stin-erea creanţelor b'-et'l'i de stat | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *@( | ?9@ |
| | clasi.icaţiei /enit'rilor b'-et'l'i de stat prin | *3) | *@( |
| | casierie$ incl'si/ dob8n0i 1i penalit2ţi | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *3) | ?9@ |
| | clasi.icaţiei /enit'rilor b'-et'l'i de stat prin | | |
| | intermedi'l tre0oreriilor stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sa' din o.ici'$ a creanţelor| B | ?9@ |
| | b'-et'l'i de stat | ;@)$ ;@($ | |
| | ! analitic distinct &:n ne-r'+ | ;@3$ ;@@$ | |
| | | ;@?$ ;@*$ | |
| | | ;@9$ ;@A$ | |
| | | ;?*$ ;?9$ | |
| | | ;*)$ ;*($ | |
| | | ;99 | |
| | ! analitic distinct &:n ro1'+ | B | ?9@ |
| | | ;@)$ ;@($ | |
| | | ;@3$ ;@@$ | |
| | | ;@?$ ;@*$ | |
| | | ;@9$ ;@A$ | |
| | | ;?*$ ;?9$ | |
| | | ;*)$ ;*($ | |
| | | ;99 | |
|__|___________________________________________________|___________|___________|
| | S'me de compensat sa' de restit'it | ?9;( | ?9@ |
| | contrib'abililor | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii de plat2 /iitoare la | ?9;( | ?9@ |
| | solicitarea debitor'l'i$ a s'melor care e4ced | | |
| | creanţele b'-et'l'i de stat | | |
|__|___________________________________________________|___________|___________|
| | S'me de compensat c' obli-aţii datorate altor | ?9;( | ?9@ |
| | b'-ete | | |
|__|___________________________________________________|___________|___________|
| | #irarea c2tre alte b'-ete | ?9;( | *3) |
|__|___________________________________________________|___________|___________|
| | III. Stin-erea creanţelor .iscale prin alte | | |
| | modalit2ţi | | |
|__|___________________________________________________|___________|___________|
| | Trecerea b'n'rilor imobile :n proprietatea p'blic2| 3(3 | ()( |
| | a stat'l'i$ 'rmare proced'rii de e4ec'tare silit2 | | |
|__|___________________________________________________|___________|___________|
| | ConcomitentE stin-erea creanţei b'-etare | B | ?9@ |
| | | ;@)$ ;@($ | |
| | | ;@3$ ;@@$ | |
| | | ;@?$ ;@*$ | |
| | | ;@9$ ;@A$ | |
| | | ;?*$ ;?9$ | |
| | | ;*)$ ;*($ | |
| | | ;99 | |
|__|___________________________________________________|___________|___________|
| | Sc'tirea sa' an'larea creanţelor b'-et'l'i de stat| B | ?9@ |
| | din an'l c'rent | ;@)$ ;@($ | |
| | | ;@3$ ;@@$ | |
| | | ;@?$ ;@*$ | |
| | | ;@9$ ;@A$ | |
| | | ;?*$ ;?9$ | |
| | | ;*)$ ;*($ | |
| | | ;99 | |
| | Sc'tirea$ an'larea sa' prescripţia creanţelor | ((;.)A | ?9@ |
| | b'-et'l'i de stat din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare deţin'te | 39) | ?9@ |
| | de stat la societ2ţilor comerciale$ re0'ltate din | | |
| | con/ersia :n acţi'ni a creanţelor b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea altor titl'ri imobili0ate deţin'te | 39* | 39A |
| | de stat'l Rom8n prin ,inister'l %inanţelor P'blice| | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea pl2ţii acţi'nilor deţin'te de stat | 39A | ;;)( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea altor titl'ri imobili0ate | 39* | ?9@ |
| | &obli-aţi'ni pe termen medi' 1i l'n-+ re0'ltate | | |
| | din con/ersia creanţelor b'-et'l'i de stat | | |
|__|___________________________________________________|___________|___________|
| | #8n0area 1i :nre-istrarea di.erenţelor .a/orabile | ?9( | B |
| | dintre /aloarea contabil2 a altor titl'ri | | 39* |
| | imobili0ate /8nd'te 1i preţ'l de cesi'ne | | ;9? |
| | 6ncasarea altor titl'ri imobili0ate /8nd'te | *3) | ?9( |
|__|___________________________________________________|___________|___________|
| | #8n0area 1i :nre-istrarea di.erenţelor | B | 39* |
| | ne.a/orabile dintre /aloarea contabil2 a altor | ?9( | |
| | titl'ri imobili0ate /8nd'te 1i preţ'l de cesi'ne | 99? | |
| | 6ncasarea altor titl'ri imobili0ate /8nd'te | *3) | 39* |
|__|___________________________________________________|___________|___________|
| | Con/ersia altor titl'ri imobili0ate :n acţi'ni | 39) | 39* |
|__|___________________________________________________|___________|___________|
| | #8n0area 1i :nre-istrarea di.erenţelor | B | 39) |
| | ne.a/orabile dintre /aloarea contabil2 a | ?9( | |
| | titl'rilor de participare pe termen medi' 1i l'n- | 99? | |
| | /8nd'te 1i preţ'l de cesi'ne | | |
| | 6ncasarea titl'rilor de participare /8nd'te | *3) | ?9( |
|__|___________________________________________________|___________|___________|
| | #8n0area 1i :nre-istrarea di.erenţelor .a/orabile | ?9( | B |
| | dintre /aloarea contabil2 a titl'rilor de | | 39) |
| | participare /8nd'te 1i preţ'l de cesi'ne | | ;9? |
| | 6ncasarea titl'rilor de participare /8nd'te | *3) | ?9( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor repre0ent8nd di/idende | ?9@ | ;*) |
| | a.erente acţi'nilor$ dob8ndite ca 'rmare a | | |
| | con/ersiei creanţelor b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea di/idendelor c'/enite b'-et'l'i de stat | *3) | ?9@ |
|__|___________________________________________________|___________|___________|
| | I#. Restit'iri de s'me pentr' persoane <'ridice 1i| | |
| | .i0ice | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea 'nor s'me .2r2 e4istenţa 'nor titl'ri | *3) | ?9;( |
| | de creanţ2 | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cerere$ a s'melor :ncasate .2r2 | ?9;( | *3) |
| | e4istenţa 'n'i titl' de creanţ2 | | |
|__|___________________________________________________|___________|___________|
| | S'mele de compensat sa' de restit'it la cererea | ?9@ | ?9;( |
| | contrib'abililor sa' din o.ici'$ potri/it | | |
| | dispo0iţiilor le-ale$ repre0ent8nd s'me pl2tite | | |
| | :n pl's .aţ2 de obli-aţia .iscal2 ca 'rmare a 'nor| | |
| | erori de calc'l$ aplicarea eronat2 a pre/ederilor | | |
| | le-ale sa' prin 7ot2r8ri ale or-anelor <'diciare | | |
| | sa' a altor or-ane competente. | | |
|__|___________________________________________________|___________|___________|
| | S'mele restit'ite la cererea contrib'abililor sa' | ?9;( | *3) |
| | din o.ici'$ :ncasate eronat$ .2r2 e4istenţa 'nor | | |
| | titl'ri de creanţ2$ pl2tite :n pl's .aţ2 de | | |
| | obli-aţia .iscal2$ ca 'rmare a 'nei erori de | | |
| | calc'l$ ca 'rmare a aplic2rii eronate a | | |
| | pre/ederilor le-ale$ stabilite prin 7ot2r8ri ale | | |
| | or-anelor <'diciare sa' a altor or-ane competente$| | |
| | potri/it le-ii. | | |
|__|___________________________________________________|___________|___________|
| | #. Pro/i0ioane pentr' deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea sa' ma<orarea pro/i0ioanelor pentr' | 9=( | ?A93 |
| | creanţe depreciate | | |
|__|___________________________________________________|___________|___________|
| | Dimin'area sa' an'larea pro/i0ioanelor constit'ite| ?A93 | ;=( |
| | pentr' deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | #I. 6nc7iderea cont'rilor | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | ;44 | (3(.)A |
| | /enit'ri | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ prel'area :n cont'l de | (3(.)A | *3) |
| | re0'ltat patrimonial a /enit'rilor :ncasateJ | | |
|__|___________________________________________________|___________|___________|
* NOTĂ:
La întocmirea bilanţului centralizat al instituţiilor publice, Ministerul Finanţelor Publice va
avea în vedere plţile !i c"eltuielile e#ectuate de ordonatorii de credite ai bu$etului de stat
pentru raportarea corect a rezultatului patrimonial % bu$et de stat&
3. Monografia privind înregistrarea în contabilitate a operaţiunilor
specifice bugetului local
______________________________________________________________________________
| | 6nre-istrarea creanţelor b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i local pentr' | ?9? | B |
| | /enit'rile stabilite prin declaraţie .iscal2 sa' | | ;@)$ ;@3$ |
| | deci0ie emis2 de or-an'l .iscal | | ;@?$ ;@*$ |
| | | | ;@A$ ;*)$ |
| | | | ;*( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i local| ?9? | B |
| | c' dob8n0ile 1i penalit2ţile de :nt8r0iere$ | | ;@)$ ;@3$ |
| | potri/it le-ii | | ;@?$ ;@*$ |
| | | | ;@A$ ;*)$ |
| | | | ;*( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i local| ?9? | B |
| | pe ba0a actelor de control sa' a altor modalit2ţi | | ;@)$ ;@3$ |
| | le-ale | | ;@?$ ;@*$ |
| | | | ;@A$ ;*)$ |
| | | | ;*( |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *@( | ?9? |
| | clasi.icaţiei /enit'rilor b'-et'l'i local prin | *3( | *@( |
| | casierie$ incl'si/ dob8n0i 1i penalit2ţi 1i | | |
| | dep'nerea :n cont de tre0orerie | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *3( | ?9? |
| | clasi.icaţiei /enit'rilor b'-et'l'i local prin | | |
| | intermedi'l tre0oreriilor | | |
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sa' din o.ici'$ a creanţelor| ?9? | B |
| | b'-et'l'i local &analitic distinct+ | | ;@)$ ;@3$ |
| | ! :n ro1' ! | | ;@?$ ;@*$ |
| | | | ;@A$ ;*)$ |
| | | | ;*( |
|__|___________________________________________________|___________|___________|
| | S'me de compensat sa' de restit'it | ?9? | ?9;3 |
| | contrib'abil'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii de plat2 /iitoare la | ?9;3 | ?9? |
| | solicitarea debitor'l'i$ a s'melor care e4ced | | |
| | creanţele b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | S'me de compensat c' obli-aţii datorate altor | ?9? | ?9;3 |
| | b'-ete | |
|
|__|___________________________________________________|___________|___________|
| | #irarea c2tre alte b'-ete | ?9;3 | *3( |
|__|___________________________________________________|___________|___________|
| | Trecerea b'n'rilor imobile :n proprietatea p'blic2| 3(3 | ()@ |
| | a 'nit2ţilor administrati/!teritoriale$ 'rmare | | |
| | proced'rii de e4ec'tare silit2 | | |
|__|___________________________________________________|___________|___________|
| | ConcomitentE stin-erea creanţei b'-etare | ?9? | B |
| | ! pentr' creanţele care pro/in din an'l c'rent | | ;@)$ ;@3$ |
| | &:n ro1'+ | | ;@?$ ;@*$ |
| | | | ;@A$ ;*)$ |
| | | | ;*( |
| | ! pentr' creanţele care pro/in din an'l c'rent | ((; | ?9? |
|__|___________________________________________________|___________|___________|
| | Sc'tirea sa' an'larea creanţelor b'-et'l'i local | B | ?9? |
| | din an'l c'rent | ;@)$ ;@3$ | |
| | | ;@?$ ;@*$ | |
| | | ;@A$ ;*)$ | |
| | | ;*( | |
| | sa' | | |
| | Sc'tirea$ an'larea sa' prescripţia creanţelor | ((; | ?9? |
| | b'-et'l'i local din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea pe c7elt'ieli a pierderilor din | 9*? | ?9? |
| | creanţele b'-et'l'i local ne:ncasate$ potri/it | | |
| | le-ii. | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor ne.a/orabile dintre | B | 39) |
| | /aloarea contabil2 a titl'rilor de participare pe | *3(( | |
| | termen medi' 1i l'n- /8nd'te 1i preţ'l de cesi'ne | 99? | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor .a/orabile dintre | *3(( | B |
| | /aloarea contabil2 a titl'rilor de participaţie pe| | 39) |
| | termen medi' 1i l'n- /8nd'te 1i preţ'l de cesi'ne | | ;9? |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţei repre0ent8nd di/idende | ?9? | ;*) |
| | a.erente acţi'nilor pe termen medi' 1i l'n-$ | | |
| | dob8ndite ca 'rmare a con/ersiei :n acţi'ni a | | |
| | creanţelor b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare pe termen | 39) | 39A |
| | medi' 1i l'n- ac7i0iţionate de b'-et'l local | 39A | ;;)3 |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea :ncas2rii di/idendelor :n cont'l | **) | ?9? |
| | *).*( CDisponibil din di/idende :ncasate de la | *=( | **) |
| | societ2ţi comercialeC 1i /irarea :n cont'l | *3(( | *=( |
| | b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | Restit'iri de s'me | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea$ la cererea debitor'l'i$ sa' din | ?9? | ?9;3 |
| | o.ici'$ a s'melor de restit'it pl2tite :n pl's | | |
| | .aţ2 de obli-aţia .iscal2$ ca 'rmare a 'nei erori | | |
| | de calc'l$ a aplic2rii eronate a pre/ederilor | | |
| | le-ale$ sa' a celor stabilite prin 7ot2r8ri ale | | |
| | or-anelor <'diciare sa' altor or-ane competente | | |
| | potri/it le-ii. | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ sa' din | ?9;3 | *3(( |
| | o.ici'$ a s'melor pl2tite :n pl's .aţ2 de | | |
| | obli-aţia .iscal2$ ca 'rmare a 'nei erori de | | |
| | calc'l$ a aplic2rii eronate a pre/ederilor le-ale$| | |
| | sa' a celor stabilite prin 7ot2r8ri ale or-anelor | | |
| | <'diciare sa' altor or-ane competente potri/it | | |
| | le-ii. | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea obli-aţiei de acordare$ la cererea | 999 | ?9;3 |
| | debitor'l'i$ a dob8n0ilor c'/enite | | |
| | contrib'abililor pentr' s'mele restit'ite d'p2 | | |
| | termen'l le-al de plat2. | | |
| | Acordarea$ la cererea debitor'l'i$ a dob8n0ilor | ?9;3 | *3(3 |
| | c'/enite pentr' s'mele restit'ite d'p2 termen'l | | |
| | le-al de plat2. | | |
|__|___________________________________________________|___________|___________|
| | A<'st2ri pentr' deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea sa' ma<orarea a<'st2rilor pentr' | 9=( | ?A9 |
| | deprecierea creanţelor b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | Dimin'area sa' an'larea a<'st2rilor constit'ite | ?A9 | ;=( |
| | pentr' deprecierea creanţelor b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial al b'-et'l'i local la .inele perioadei| | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor de /enit'ri | ;44 | (3()3 |
|__|___________________________________________________|___________|___________|
| | Prel'area c7elt'ielilor$ d'p2 nat'r2$ e.ect'ate | 944 | *3(( |
| | pentr' acti/itatea proprie a 'nit2ţii | | |
| | administrati/!teritoriale 1i instit'ţiile | | |
| | s'bordonate .inanţate din b'-et'l local | | |
|__|___________________________________________________|___________|___________|
| | Prel'area e4cedent'l'i patrimonial :nre-istrat de | (3()( | *3(( |
| | acti/itatea proprie a 'nit2ţii | | |
| | administrati/!teritoriale 1i instit'ţiile | | |
| | s'bordonate .inanţate din b'-et'l local | | |
| | &c7elt'ieli K .inanţarea+ | | |
|__|___________________________________________________|___________|___________|
| | Prel'area de.icit'l'i patrimonial :nre-istrat de | (3()( | *3(( |
| | acti/itatea proprie a 'nit2ţii | | |
| | administrati/!teritoriale 1i instit'ţiile | | |
| | s'bordonate .inanţate din b'-et'l local | | |
| | &c7elt'ieli L .inanţarea+ &:n ro1'+ | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor de c7elt'ieli ale b'-et'l'i | (3()3 | 944 |
| | local | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l an'l'i$ re.lectarea re0'ltat'l'i | | |
| | e4ec'ţiei b'-etare din an'l c'rentE | | |
| | ! e4cedent | *3(3 | *3(( |
| | ! de.icit | *3(( | *3(3 |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea e/ent'alelor :mpr'm't'ri restante | B | *3(3 |
| | plata dob8n0ilor$ comisioanelor$ spe0elor 1i a | (93$ (9* | |
| | altor cost'ri a.erente acestora | *(A9 | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area .ond'l'i de r'lment | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea .ond'l'i de r'lment din e4cedent'l | *3(( | *3(3 |
| | an'al al b'-et'l'i local$ re0'ltat la :nc7iderea | (3()3 | (@( |
| | e4erciţi'l'i$ potri/it le-ii | | |
|__|___________________________________________________|___________|___________|
| | S'mele acordate din .ond'l de r'lment :n timp'l | ?9=; | *33( |
| | an'l'i pentr' acoperirea -ol'rilor temporare de | | |
| | cas2 pro/enite din decala<e :ntre /enit'rile 1i | | |
| | c7elt'ielile c'rente ale b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | S'mele primite din .ond'l de r'lment pentr' | *3(( | *(A; |
| | acoperirea temporar2 a -ol'rilor de cas2 pro/enite| | |
| | din decala<e :ntre /enit'rile 1i c7elt'ielile | | |
| | c'rente ale b'-et'l'i local | | |
|__|___________________________________________________|___________|___________|
| | S'mele restit'ite .ond'l'i de r'lment :n sit'aţia | *(A; | *3(( |
| | :n care b'-et'l local n' mai :nre-istrea02 -ol'ri | | |
| | temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate :n disponibil'l din .ond'l de | *33( | ?9=; |
| | r'lment din cele acordate pentr' acoperirea | | |
| | -ol'rilor temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | S'mele de :ncasat repre0ent8nd dob8n0i acordate de| *(=; | ;99 |
| | tre0oreria stat'l'i pentr' disponibil'l c'rent al | | |
| | .ond'l'i de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd dob8n0i acordate de | *33( | *(=; |
| | tre0oreria stat'l'i pentr' disponibil'l c'rent al | | |
| | .ond'l'i de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'mele trans.erate pentr' constit'irea de depo0ite| *=( | *33( |
| | :n condiţiile le-ii$ din disponibil'l c'rent al | *333 | *=( |
| | .ond'l'i de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'me de :ncasat repre0ent8nd dob8n0i acordate de | *(=; | ;99 |
| | tre0oreria stat'l'i pentr' depo0itele constit'ite | | |
| | din .ond'l de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd dob8n0i acordate de | *333 | *(=; |
| | tre0oreria stat'l'i pentr' depo0itele constit'ite | | |
| | din .ond'l de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'mele a/ansate din disponibilit2ţile .ond'l'i de | 3@3 | *33( |
| | r'lment .'rni0orilor 1i antreprenorilor pentr' | | |
| | reali0area de in/estiţii | | |
|__|___________________________________________________|___________|___________|
| | #aloarea b'n'rilor li/rate sa' a l'cr2rilor de | B | ?)? |
| | in/estiţii e4ec'tate d'p2 ca0 | 3(3$ 3(@$ | |
| | | 3(?$ 3@( | |
|__|___________________________________________________|___________|___________|
| | S'mele ac7itate .'rni0orilor pentr' acti/e .i4e | ?)? | *33( |
| | li/rate sa' l'cr2ri de in/estiţii e4ec'tate | | |
|__|___________________________________________________|___________|___________|
| | a .inali0area in/estiţiei$ :n sit'aţia :n care | 3(3 | 3@( |
| | b'n'rile aparţin domeni'l'i pri/at al 'nit2ţilor | | |
| | administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | a .inali0area in/estiţiei$ :n sit'aţia :n care | 3(3 | ()@ |
| | b'n'rile aparţin domeni'l'i p'blic al 'nit2ţilor | 9=3 | 3@( |
| | administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | (@( | 944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area .ond'l'i pentr' | | |
| | constr'cţii de loc'inţe | | |
|__|___________________________________________________|___________|___________|
| | S'ma de pl2tit de c2tre persoanele .i0ice | ?9( | (@9 |
| | deţin2toare de contracte$ precontracte sa' | | |
| | repartiţii repre0ent8nd preţ'l iniţial al | | |
| | loc'inţei | | |
|__|___________________________________________________|___________|___________|
| | S'ma pl2tit2 de persoanele .i0ice deţin2toare de | **9 | ?9( |
| | contracte$ precontracte sa' repartiţii ca a/ans | sa' | |
| | din s'rse proprii sa' :mpr'm'tate$ respecti/ plata| **9 | (@9 |
| | inte-ral2 din s'rse proprii al preţ'l'i iniţial al| | |
| | loc'inţei | | |
|__|___________________________________________________|___________|___________|
| | O dat2 c' recepţia de.initi/2 a loc'inţelor :n | ?9( | (@9 |
| | ba0a contractelor de :mpr'm't sa' de /8n0are$ d'p2| | |
| | ca0$ s'ma care se mai datorea02 de c2tre | | |
| | persoanele .i0ice deţin2toare de contracte$ | | |
| | precontracte sa' repartiţie determinat2 ca | | |
| | di.erenţa :ntre cost'l de.initi/ al apartament'l'i| | |
| | 1i s'mele ac7itate de bene.iciari p8n2 :n acest | | |
| | moment &d'p2 ded'cerea s'melor aprobate pentr' a | | |
| | .i acordate ca s'b/enţii persoanelor :ndrept2ţite | | |
| | potri/it le-ii+ | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la persoanele bene.iciare de | **9 | ?9( |
| | loc'inţe$ :n ba0a contract'l'i de /8n0are | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la persoanele bene.iciare de | **9 | ?9( |
| | loc'inţe$ :n ba0a contractelor de :mpr'm't$ | | |
| | repre0ent8nd rate scadente la :mpr'm't'l acordat | | |
| | 1i dob8n0ile a.erente | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la a-enţi economici :n a c2ror | **9 | ?9( |
| | e/idenţ2 se a.l2 in/estiţiile respecti/e 1i :n a | | |
| | c2ror r2sp'ndere s!a' prel'at e/idenţa$ 'rm2rirea | | |
| | 1i :ncasarea ratelor la :mpr'm't'rile acordate 1i | | |
| | a dob8n0ilor la :mpr'm't'rile respecti/e &mai | | |
| | p'ţin comision'l reţin't din dob8n0ile pl2tite de | | |
| | :mpr'm'taţi+ | | |
|__|___________________________________________________|___________|___________|
| | A/ans'ri acordate din cont'l de depo0ite speciale | 3@3 | **9 |
| | constit'ite pentr' constr'cţii de loc'inţe pentr' | | |
| | reali0area de constr'cţii de loc'inţe$ potri/it | | |
| | le-ii | | |
|__|___________________________________________________|___________|___________|
| | 'cr2ri e4ec'tate la obiecti/ele de in/estiţii | 3@( | ?)? |
|__|___________________________________________________|___________|___________|
| | S'mele ac7itate constr'ctorilor pentr' l'cr2rile | ?)? | **9 |
| | e4ec'tate la obiecti/e de in/estiţii pentr' | | |
| | constr'irea de noi loc'inţe | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | (@9 | 944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area ta4elor speciale | | |
|__|___________________________________________________|___________|___________|
| | Ta4e speciale datorate de bene.iciarii de ser/icii| ?9( | (@; |
| | p'blice | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd ta4e speciale | **@ | ?9( |
| | constit'ite | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate :n n'merar repre0ent8nd ta4e | *@( | ?9( |
| | speciale | | |
|__|___________________________________________________|___________|___________|
| | Dep'nerea :n cont'l de disponibil la tre0orerie a | *=( | *@( |
| | ta4elor speciale :ncasate :n n'merar | **@ | *=( |
|__|___________________________________________________|___________|___________|
| | A/ans'ri acordate .'rni0orilor$ potri/it le-ii | B | **@ |
| | | 3@3 | |
| | | ?)A | |
|__|___________________________________________________|___________|___________|
| | S'mele ac7itate .'rni0orilor pentr' b'n'ri | B | **@ |
| | li/rate$ l'cr2ri e4ec'tate 1i ser/icii prestate | ?)( | |
| | | ?)? | |
|__|___________________________________________________|___________|___________|
| | a .inele l'nii$ drept'rile personal'l'i s'portate| 9?( | ?3( |
| | din ta4e speciale instit'ite$ con.orm le-ii | | |
|__|___________________________________________________|___________|___________|
| | S'mele repre0ent8nd contrib'ţia datorat2 b'-et'l'i| 9?* | ?@( |
| | asi-'r2rilor sociale de stat$ %ond'l'i naţional | | |
| | 'nic de asi-'r2ri sociale de s2n2tate$ .ond'l'i de| | |
| | risc 1i accidente de m'nc2 s'portate din ta4e | | |
| | speciale instit'ite$ con.orm le-ii | | |
|__|___________________________________________________|___________|___________|
| | S'mele repre0ent8nd contrib'ţia datorat2 b'-et'l'i| 9?* | ?@; |
| | asi-'r2rilor pentr' 1oma< s'portat2 din ta4e | | |
| | speciale instit'ite$ con.orm le-ii | | |
|__|___________________________________________________|___________|___________|
| | #aloarea l'cr2rilor e4ec'tate 1i ser/iciilor | 93= | ?)( |
| | prestate | | |
|__|___________________________________________________|___________|___________|
| | #aloarea materialelor cons'mate care a' .ost | 9)( ! 9)A | @)( ! @)A |
| | ac7i0iţionate din ta4e speciale | | |
|__|___________________________________________________|___________|___________|
| | #aloarea acti/elor .i4e 1i a obiecti/elor de | 3@( | ?)? |
| | in/estiţii :n c'rs de e4ec'ţie | | |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor de acti/e .i4e | ?)? | **@ |
|__|___________________________________________________|___________|___________|
| | a .inali0area in/estiţiei$ recepţia acti/'l'i | 3(3 | 3@( |
| | .i4$ :n sit'aţia :n care b'n'rile aparţin | | |
| | domeni'l'i pri/at al 'nit2ţilor | | |
| | administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea amorti02rii l'nare a acti/elor .i4e | 9=( | 3=( |
| | proc'rate din ta4e speciale | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ c' total'l c7elt'ielilor | (@; | 944 |
| | e.ect'ate :n c'rs'l perioadei$ pentr' :nc7iderea | | |
| | cont'rilor de c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri interne 1i e4terne contractate de | | |
| | a'torit2ţile administraţiei p'blice locale pe | | |
| | termen l'n- | | |
|__|___________________________________________________|___________|___________|
| | Tra-erile din :mpr'm't'ri intrate :n cont'l de | *(9 | (93 &(9*+ |
| | disponibil | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de a/ans'ri pentr' reali0area | 3@3 &3@?$ | *(9 &*(;+ |
| | obiecti/elor pre/20'te :n contract ! din cont'l | ?)A+ | |
| | de disponibil | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de a/ans'ri pentr' reali0area | 3@3 &3@?$ | (93 &(9@$ |
| | obiecti/elor pre/20'te :n contract ! din cont'l | ?)A+ | (9*+ |
| | de :mpr'm't | | |
|__|___________________________________________________|___________|___________|
| | Decontarea a/ans'rilor acordate$ la primirea | ?)( &?)?+ | B |
| | b'n'rilor$ e4ec'tarea l'cr2rilor 1i prestarea | | 3@3 |
| | ser/iciilor | | 3@? |
| | | | ?)A |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de disponibil mai | B | *(9 &*(;+ |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | ?)( &?)?+ | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | 99* | |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de :mpr'm't mai | B | (93 &(9@$ |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | ?)( &?)?+ | (9*+ |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | 99* | |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de disponibil mai | ?)( &?)?+ | B |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | | *(9 &*(;+ |
| | di.erenţelor de c'rs /al'tar .a/orabile | | ;9* |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de :mpr'm't mai | ?)( &?)?+ | B |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | | (93 &(9@$ |
| | di.erenţelor de c'rs /al'tar .a/orabile | | (9*+ |
| | | | ;9* |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area :mpr'm't'rilor| 99* | (93 &(9@$ |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | | (9*+ |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area :mpr'm't'rilor| (93 &(9@$ | ;9* |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | (9*+ | |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area sold'l'i | 99* | *(9 |
| | cont'l'i de disponibil 1i e/idenţierea | | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area sold'l'i | *(9 | ;9* |
| | cont'l'i de disponibil 1i e/idenţierea | | |
| | di.erenţelor de c'rs /al'tar .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea la scadenţ2 a :mpr'm't'rilor pe termen| (93 &(9@$ | ;;)3 |
| | l'n- | (9*+ | |
|__|___________________________________________________|___________|___________|
| | E/idenţierea dob8n0ilor datorate | 999 | (9= |
|__|___________________________________________________|___________|___________|
| | Plata dob8n0ilor 1i comisioanelor a.erente | B | ;;)3 |
| | :mpr'm't'rilor pe termen l'n- | (9= | |
| | | 93; | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri interne 1i e4terne contractate | | |
| | a'torit2ţile administraţiei p'blice locale pe | | |
| | termen sc'rt | | |
|__|___________________________________________________|___________|___________|
| | Tra-erile din :mpr'm't'ri intrate :n cont'l de | *(9 | *(A9 |
| | disponibil | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de a/ans'ri pentr' reali0area | 3@3 &3@?$ | *(9 |
| | obiecti/elor pre/20'te :n contract ! din cont'l | ?)A+ | |
| | de disponibil | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de a/ans'ri pentr' reali0area | 3@3 &3@?$ | *(A9 |
| | obiecti/elor pre/20'te :n contract ! din cont'l | ?)A+ | |
| | de :mpr'm't | | |
|__|___________________________________________________|___________|___________|
| | Decontarea a/ans'rilor acordate$ la primirea | ?)( &?)?+ | B |
| | b'n'rilor$ e4ec'tarea l'cr2rilor 1i prestarea | | 3@3 |
| | ser/iciilor | | 3@? |
| | | | ?)A |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de disponibil mai | B | *(9 |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | ?)( &?)?+ | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | 99* | |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de :mpr'm't mai | B | *(A9 |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | ?)( &?)?+ | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | 99* | |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de disponibil mai | ?)( &?)?+ | B |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | | *(9 |
| | di.erenţelor de c'rs /al'tar .a/orabile | | ;9* |
|__|___________________________________________________|___________|___________|
| | Plata .'rni0orilor din cont'l de :mpr'm't mai | ?)( &?)?+ | B |
| | p'ţin a/ans'rile acordate 1i e/idenţierea | | *(A9 |
| | di.erenţelor de c'rs /al'tar .a/orabile | | ;9* |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area :mpr'm't'rilor| 99* | *(A9 |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | | |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area :mpr'm't'rilor| *(A9 | ;9* |
| | e4terne la c'rs'l /al'tar din 'ltima 0i a | | |
| | perioadei 1i e/idenţierea di.erenţelor de c'rs | | |
| | /al'tar .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area sold'l'i | 99* | *(9 |
| | cont'l'i de disponibil 1i e/idenţierea | | |
| | di.erenţelor de c'rs /al'tar ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ ree/al'area sold'l'i | *(9 | ;9* |
| | cont'l'i de disponibil 1i e/idenţierea | | |
| | di.erenţelor de c'rs /al'tar .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea la scadenţ2 a :mpr'm't'rilor pe termen| *(A9 | ;;)3 |
| | sc'rt | | |
|__|___________________________________________________|___________|___________|
| | E/idenţierea dob8n0ilor datorate | 999 | *(=( |
|__|___________________________________________________|___________|___________|
| | Plata dob8n0ilor 1i comisioanelor a.erente | B | ;;)3 |
| | :mpr'm't'rilor pe termen sc'rt | *(=( | |
| | | 93; | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri primite din b'-etele locale pentr' | | |
| | :n.iinţarea 'nor instit'ţii 1i ser/icii p'blice | | |
| | sa' a 'nor acti/it2ţi .inanţate inte-ral din | | |
| | /enit'ri proprii | | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri pe termen sc'rt primite pentr' | *9) &*93+ | *(A* |
| | :n.iinţarea 'nor instit'ţii 1i ser/icii p'blice | | |
| | sa' a 'nor acti/it2ţi .inanţate inte-ral din | | |
| | /enit'ri proprii | | |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea :mpr'm't'rilor pe termen sc'rt primite| *(A* | *9) &*93+ |
| | pentr' :n.iinţarea 'nor instit'ţii 1i ser/icii | | |
| | p'blice sa' a 'nor acti/it2ţi .inanţate inte-ral | | |
| | din /enit'ri proprii | | |
|__|___________________________________________________|___________|___________|
| | S'me primite din .ond'l de r'lment pentr' | | |
| | acoperirea -ol'rilor temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | S'me primite din .ond'l de r'lment pentr' | *3(( | *(A; |
| | acoperirea -ol'rilor temporare de cas2 pro/enite | | |
| | din decala<e :ntre /enit'ri 1i c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | S'me restit'ite .ond'l'i de r'lment :n sit'aţia :n| *(A; | *3(( |
| | care b'-et'l local n' :nre-istrea02 -ol'ri | | |
| | temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | S'me primite din disponibilit2ţile cont'l'i c'rent| | |
| | -eneral al tre0oreriei stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | S'me primite din disponibilit2ţile cont'l'i c'rent| *3(( | *(A= |
| | -eneral al tre0oreriei stat'l'i pentr' acoperirea | | |
| | -ol'rilor temporare de cas2$ d'p2 'tili0area | | |
| | .ond'l'i de r'lment | | |
|__|___________________________________________________|___________|___________|
| | S'me restit'ite cont'l'i c'rent -eneral al | *(A= | *3(( |
| | tre0oreriei stat'l'i :n sit'aţia :n care b'-et'l | | |
| | local n' :nre-istrea02 -ol'ri temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri acordate din b'-etele locale pentr' | | |
| | :n.iinţarea 'nor instit'ţii 1i ser/icii p'blice | | |
| | sa' a 'nor acti/it2ţi .inanţate inte-ral din | | |
| | /enit'ri proprii | | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'ri pe termen sc'rt acordate din b'-et'l | ?9=3 | ;;)3 |
| | local pentr' :n.iinţarea 'nor instit'ţii 1i | | |
| | ser/icii p'blice sa' a 'nor acti/it2ţi .inanţate | | |
| | inte-ral din /enit'ri proprii | | |
|__|___________________________________________________|___________|___________|
| | 6mpr'm't'rile pe termen sc'rt acordate din b'-et'l| *3(( | ?9=3 |
| | local pentr' :n.iinţarea 'nor instit'ţii 1i | | |
| | ser/icii p'blice sa' a 'nor acti/it2ţi .inanţate | | |
| | inte-ral din /enit'ri proprii$ ramb'rsate | | |
|__|___________________________________________________|___________|___________|
| | S'me acordate din .ond'l de r'lment pentr' | | |
| | acoperirea -ol'rilor temporare de cas2 | | |
|__|___________________________________________________|___________|___________|
| | S'me acordate :n timp'l an'l'i din .ond'l de | ?9=; | *33( |
| | r'lment pentr' acoperirea -ol'rilor temporare de | | |
| | cas2 pro/enite din decala<e :ntre /enit'ri 1i | | |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | S'me :ncasate :n timp'l an'l'i repre0ent8nd | *33( | ?9=; |
| | restit'iri de s'me acordate din .ond'l de r'lment | | |
|__|___________________________________________________|___________|___________|
| | Cote de.alcate din impo0it'l pe /enit pentr' | | |
| | ec7ilibrarea b'-etelor locale | | |
|__|___________________________________________________|___________|___________|
| | S'me alocate din impo0it'l pe /enit$ :ncasat la | *3@ | ??) |
| | b'-et'l de stat la ni/el'l .iec2rei 'nit2ţi | | |
| | administrati/!teritoriale$ :n cont'l distinct | | |
| | desc7is pe seama consili'l'i <'deţean pentr' | | |
| | ec7ilibrarea b'-etelor locale | | |
|__|___________________________________________________|___________|___________|
| | S'me /irate b'-etelor locale din cont'l distinct | ??) | *3@ |
| | desc7is pe seama consili'l'i <'deţean pentr' | | |
| | ec7ilibrarea b'-etelor locale | | |
|__|___________________________________________________|___________|___________|
| | S'me :ncasate de b'-etele locale ale com'nelor$ | *3(( | ;@(3 |
| | ora1elor$ m'nicipiilor 1i <'deţ'l'i de la | | |
| | consiliile <'deţene repre0ent8nd cote de.alcate | | |
| | din impo0it'l pe /enit$ pentr' ec7ilibrare | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area s'melor repre0ent8nd | | |
| | amorti0area acti/elor .i4e deţin'te de ser/iciile | | |
| | p'blice de interes local | | |
|__|___________________________________________________|___________|___________|
| | #aloarea b'n'rilor li/rate$ l'cr2ri e4ec'tate 1i | ?(( | (@? |
| | ser/icii prestate de ser/iciile p'blice de interes| | |
| | local care des.21oar2 acti/it2ţi de nat'r2 | | |
| | economic2 1i care a' obli-aţia calc'l2rii$ | | |
| | :nre-istr2rii 1i rec'per2rii .i0ice 1i morale a | | |
| | acti/elor .i4e prin tari. sa' preţ$ potri/it | | |
| | le-ii$ 1i constit'irea .ond'l'i de amorti0are | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea b'n'rilor li/rate$ l'cr2ri e4ec'tate 1i | *9) | ?(( |
| | ser/icii prestate | | |
|__|___________________________________________________|___________|___________|
| | S'mele /irate de ser/iciile p'blice de interes | **? | *=( |
| | local care des.21oar2 acti/it2ţi economice 1i | *=( | *9) |
| | rec'perea02 '0'ra .i0ic2 1i moral2 a acti/elor | | |
| | .i4e a.erent2 acestor acti/it2ţi :n cont distinct | | |
| | la 'nit2ţile tre0oreriei stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | S'me datorate pentr' acti/e .i4e 1i obiecti/e de | 3(3 &3(@$ | ?)? |
| | in/estiţii :n c'rs de e4ec'ţie | 3(?$ 3@(+ | |
|__|___________________________________________________|___________|___________|
| | Acordarea de a/ans'ri pentr' reali0area | B | **? |
| | obiecti/elor de in/estiţii | ?)A | |
| | | 3@? | |
|__|___________________________________________________|___________|___________|
| | a .inali0area in/estiţiei$ recepţia acti/'l'i | 3(3 | 3@( |
| | .i4$ :n sit'aţia :n care aparţine domeni'l'i | | |
| | pri/at al 'nit2ţii administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | C7elt'ieli c' amorti0area acti/elor .i4e proc'rate| 9=( | 3=( |
| | din s'mele :ncasate repre0ent8nd amorti0area | | |
| | acti/elor .i4e deţin'te de ser/iciile p'blice de | | |
| | interes local | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei :nc7iderea cont'rilor de | (@? | 944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area .ond'l'i de risc | | |
|__|___________________________________________________|___________|___________|
| | a. Constit'irea 1i 'tili0area .ond'l'i de risc | | |
| | &:n lei+ | | |
|__|___________________________________________________|___________|___________|
| | Comisioane datorate de bene.iciarii :mpr'm't'rilor| ?9( | (@* |
| | -arantate | | |
|__|___________________________________________________|___________|___________|
| | Comisioane :ncasate datorate de bene.iciarii | *** | ?9( |
| | :mpr'm't'rilor -arantate | | |
|__|___________________________________________________|___________|___________|
| | Dob8n0ile 1i penalit2ţile de :nt8r0iere aplicate | ?9( | (@* |
| | pentr' neplata :n termen a obli-aţiilor de c2tre | | |
| | bene.iciarii :mpr'm't'rilor -arantate | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd dob8n0i 1i penalit2ţi| *** | ?9( |
| | de :nt8r0iere | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la b'-et'l local :n completarea| *** | (@* |
| | s'rselor de constit'ire a .ond'l'i de risc | | |
|__|___________________________________________________|___________|___________|
| | S'mele ac7itate instit'ţiilor .inanţatoare | ?9( | *** |
| | repre0ent8nd rate scadente la :mpr'm't'ri | | |
| | -arantate de 'nit2ţile administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd ramb'rs2ri de rate | *** | ?9( |
| | ac7itate de 'nitatea administrati/!teritorial2 :n | | |
| | cont'l bene.iciarilor :mpr'm't'rilor -arantate | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate :n pl's$ datorate a-enţilor | ?9( | ?93 |
| | economici 1i ser/iciilor p'blice de interes local | | |
|__|___________________________________________________|___________|___________|
| | S'mele restit'ite a-enţilor economici 1i | ?93 | *** |
| | ser/iciilor p'blice repre0ent8nd s'mele :ncasate | | |
| | :n pl's | | |
|__|___________________________________________________|___________|___________|
| | S'mele re-'lari0ate c' b'-et'l local la s.8r1it'l | (@* | *** |
| | an'l'i :n limita s'melor primite 1i dimin'area | | |
| | .ond'l'i de risc constit'it | | |
|__|___________________________________________________|___________|___________|
| | b. Constit'irea 1i 'tili0area .ond'l'i de risc | | |
| | &:n /al't2+ | | |
|__|___________________________________________________|___________|___________|
| | Comisioane datorate de bene.iciarii :mpr'm't'rilor| ?9( | (@* |
| | -arantate | | |
|__|___________________________________________________|___________|___________|
| | Comisioane :ncasate de la bene.iciarii | *** | B |
| | :mpr'm't'rilor -arantate$ potri/it le-ii 1i | | ?9( |
| | :nre-istrarea di.erenţelor de c'rs /al'tar | | ;9* |
| | .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | Comisioane :ncasate de la bene.iciarii | B | ?9( |
| | :mpr'm't'rilor -arantate$ potri/it le-ii 1i | *** | |
| | :nre-istrarea di.erenţelor de c'rs /al'tar | 99* | |
| | ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | Dob8n0ile 1i penalit2ţile de :nt8r0iere aplicate | ?9( | (@* |
| | pentr' neplata :n termen a obli-aţiilor de c2tre | | |
| | bene.iciarii :mpr'm't'rilor -arantate | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd dob8n0i 1i penalit2ţi| *** | B |
| | de :nt8r0iere 1i :nre-istrarea di.erenţelor de | | ?9( |
| | c'rs /al'tar .a/orabile | | ;9* |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate repre0ent8nd dob8n0i 1i penalit2ţi| B | ?9( |
| | de :nt8r0iere 1i :nre-istrarea di.erenţelor de | *** | |
| | c'rs /al'tar ne.a/orabile | 99* | |
|__|___________________________________________________|___________|___________|
| | S'mele acordate din b'-et'l local :n completarea | *** | (@* |
| | s'rselor de constit'ire a .ond'l'i de risc | | |
|__|___________________________________________________|___________|___________|
| | S'mele ac7itate instit'ţiilor .inanţatoare | ?9( | *** |
| | repre0ent8nd rate scadente la :mpr'm't'ri | | |
| | -arantate de 'nitatea administrati/!teritorial2 | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la bene.iciarii :mpr'm't'rilor | *** | B |
| | -arantate repre0ent8nd ramb'rs2ri de rate ac7itate| | ?9( |
| | de 'nitatea administrati/!teritorial2 1i | | ;9* |
| | :nre-istrarea di.erenţelor de c'rs /al'tar | | |
| | .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate de la bene.iciarii :mpr'm't'rilor | B | ?9( |
| | -arantate repre0ent8nd ramb'rs2ri de rate ac7itate| *** | |
| | de 'nitatea administrati/!teritorial2 1i | 99* | |
| | :nre-istrarea di.erenţelor de c'rs /al'tar | | |
| | ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate :n pl's$ datorate a-enţilor | ?9( | ?93 |
| | economici 1i ser/iciilor p'blice de s'bordonare | | |
| | local2 | | |
|__|___________________________________________________|___________|___________|
| | S'mele restit'ite a-enţilor economici 1i | B | *** |
| | ser/iciilor p'blice repre0ent8nd s'mele :ncasate | ?93 | |
| | :n pl's 1i :nre-istrarea di.erenţelor de c'rs | 99* | |
| | /al'tar ne.a/orabile | | |
|__|___________________________________________________|___________|___________|
| | S'mele restit'ite a-enţilor economici 1i | ?93 | B |
| | ser/iciilor p'blice repre0ent8nd s'mele :ncasate | | *** |
| | :n pl's 1i :nre-istrarea di.erenţelor de c'rs | | ;9* |
| | /al'tar .a/orabile | | |
|__|___________________________________________________|___________|___________|
| | S'mele re-'lari0ate c' b'-et'l local la s.8r1it'l | (@* | *** |
| | an'l'i :n limita s'melor primite 1i dimin'area | | |
| | .ond'l'i de risc constit'it | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | ;9* | (@* |
| | /enit'ri 1i c7elt'ieli din di.erenţe de c'rs | (@* | 99* |
| | /al'tar | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea 1i 'tili0area .ond'rilor e4terne | | |
| | neramb'rsabile | | |
|__|___________________________________________________|___________|___________|
| | S'me de primit de la A-enţiiMA'torit2ţi de | ?*= | ;;? |
| | Implementare pe ba0a cererilor de .ond'ri | | |
|__|___________________________________________________|___________|___________|
| | S'mele :ncasate :n cont'l de disponibil de la | *(*3 | ?*= |
| | banc2 repre0ent8nd .ond'ri e4terne | | |
| | neramb'rsabile ! :n /al't2 | | |
|__|___________________________________________________|___________|___________|
| | E.ect'area sc7imb'l'i /al'tar ! :n sit'aţia :n | *(*( | B |
| | care se :nre-istrea02 di.erenţ2 .a/orabil2 de c'rs| | *(*3 |
| | /al'tar &:ntre c'rs'l b2ncii comerciale 1i c'rs'l | | ;9* |
| | 52ncii Centrale E'ropene+ | | |
|__|___________________________________________________|___________|___________|
| | E.ect'area sc7imb'l'i /al'tar ! :n sit'aţia :n | B | *(*3 |
| | care se :nre-istrea02 di.erenţ2 ne.a/orabil2 de | *(*( | |
| | c'rs /al'tar &:ntre c'rs'l b2ncii comerciale 1i | 99* | |
| | c'rs'l 52ncii Centrale E'ropene+ | | |
|__|___________________________________________________|___________|___________|
| | S'me pl2tite .'rni0orilor repre0ent8nd a/ans'ri | B | *(*( |
| | acordate pentr' reali0area proiectelor .inanţate | ?)A | |
| | din .ond'ri e4terne neramb'rsabile | 3@3 | |
| | | 3@? | |
|__|___________________________________________________|___________|___________|
| | #aloarea materialelor ac7i0iţionate$ ce 'rmea02 a | @)( ! @)A | ?)( |
| | se ac7ita din .ond'ri e4terne neramb'rsabile | | |
|__|___________________________________________________|___________|___________|
| | #aloarea l'cr2rilor e4ec'tate 1i ser/iciilor | 9() ! 93A | ?)( |
| | prestate ce 'rmea02 a se ac7ita din .ond'ri | | |
| | e4terne neramb'rsabile | | |
|__|___________________________________________________|___________|___________|
| | #aloarea acti/elor .i4e 1i obiecti/elor de | 3(3 &3(@$ | ?)? |
| | in/estiţii :n c'rs de e4ec'ţie | 3(@$ 3@(+ | |
|__|___________________________________________________|___________|___________|
| | S'me pl2tite .'rni0orilor pentr' b'n'ri li/rate$ | B | *(*( |
| | l'cr2ri e4ec'tate$ ser/icii prestate | ?)( | |
| | | ?)? | |
|__|___________________________________________________|___________|___________|
| | S'me pl2tite repre0ent8nd rate la :mpr'm't'ri | (93( | *(*( |
| | contractate de a'torit2ţile locale &anterior$ | | |
| | :nre-istrarea :mpr'm't'l'i primit *(*( N (933 1i | | |
| | (933 N (93(+ | | |
|__|___________________________________________________|___________|___________|
| | S'me pl2tite repre0ent8nd dob8n0i a.erente | (9=3 | *(*( |
| | :mpr'm't'rilor contractate de a'torit2ţile locale | | |
| | &anterior$ :nre-istrarea dob8n0ii datorateE | | |
| | 999 N (9=3+ | | |
|__|___________________________________________________|___________|___________|
| | #aloarea materialelor cons'mabile ac7i0iţionate | 9)( ! 9)A | @)( ! @)A |
| | din .ond'ri e4terne neramb'rsabile | | |
|__|___________________________________________________|___________|___________|
| | a .inali0area in/estiţiei$ recepţia acti/'l'i | 3(3 | 3@( |
| | .i4$ :n sit'aţia :n care acti/'l .i4 aparţine | | |
| | domeni'l'i pri/at al 'nit2ţilor | | |
| | administrati/!teritoriale | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea amorti02rii l'nare a acti/elor .i4e | 9=( | 3=( |
| | proc'rate din .ond'ri e4terne neramb'rsabile | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | (3(.)= | B |
| | c7elt'ieli | | 9)( ! 9)A |
| | | | 9() ! 93A |
| | | | 99* |
| | | | 9=( |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei :nc7iderea cont'l'i de | ;;? | (3(.)= |
| | /enit'ri | | |
|__|___________________________________________________|___________|___________|

. Monografia privind înregistrarea în contabilitate a operaţiunilor
specifice bugetului asigur!rilor sociale de stat
______________________________________________________________________________
| | 6nre-istrarea /enit'rilor b'-et'l'i asi-'r2rilor | | |
| | sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea /enit'rilor b'-et'l'i asi-'r2rilor | ?9* | ;?*($ |
| | sociale de stat | | ;?*?$ |
| | | | ;?9($ ;?9A|
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'b/enţiilor primite de b'-et'l | *3*( | ;;3 |
| | asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor de restit'it sa' de | ?9* | ?9;@ |
| | compensat | ?9;@ | *3* |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor :ncasate :n n'merar | *@(( | ;?*($ |
| | repre0ent8nd /enit'ri ale b'-et'l'i asi-'r2rilor | | ;?*?$ |
| | sociale de stat | | ;?9($ ;?9A|
| | | *3*( | *@(( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare &acţi'ni+ | 39) | ?9* |
| | re0'ltate din con/ersia creanţelor b'-et'l'i | | |
| | asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor ne.a/orabile dintre | B | 39) |
| | /aloarea contabil2 a titl'rilor de participare | *3*( | |
| | /8nd'te 1i preţ'l de cesi'ne | 99? | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor .a/orabile dintre | *3* | B |
| | /aloarea contabil2 a titl'rilor de participare | | 39) |
| | /8nd'te 1i preţ'l de cesi'ne | | ;9? |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor repre0ent8nd di/idende | ?9* | ;*) |
| | a.erente acţi'nilor$ dob8ndite ca 'rmare a | | |
| | con/ersiei a creanţelor b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea :ncas2rii di/idendelor :n cont'l | **) | ?9* |
| | *).*( CDisponibil din di/idende :ncasate de la | *=( | **) |
| | societ2ţi comercialeC 1i /irarea :n cont'l | *3*( | *=( |
| | b'-et'l'i asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i asi-'r2rilor | | |
| | sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i asi-'r2rilor | ?9* | B |
| | sociale de stat pe ba0a titl'rilor de creanţ2$ | | ;?*($ |
| | sa' altor doc'mente le-ale$ pe str'ct'ra | | ;?*?$ |
| | clasi.icaţiei b'-etare | | ;?9($ |
| | | | ;?9A$ ;*) |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i | ?9* | B |
| | asi-'r2rilor sociale de stat c' dob8n0ile 1i | | ;?*($ |
| | penalit2ţile de :nt8r0iere$ potri/it le-ii | | ;?*?$ |
| | | | ;?9($ ;?9A|
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i | ?9* | B |
| | asi-'r2rilor sociale de stat pe ba0a actelor de | | ;?*($ |
| | control sa' a altor doc'mente le-ale | | ;?*?$ |
| | | | ;?9($ ;?9A|
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor b'-et'l'i asi-'r2rilor | | |
| | sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *@(( | ?9* |
| | clasi.icaţiei /enit'rilor b'-et'l'i asi-'r2rilor | *3*( | *@(( |
| | sociale de stat prin casierie$ incl'si/ dob8n0i 1i| | |
| | penalit2ţi | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra | *3*( | ?9* |
| | clasi.icaţiei /enit'rilor b'-et'l'i asi-'r2rilor | | |
| | sociale de stat prin intermedi'l tre0oreriilor | | |
| | stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sa' din o.ici'$ a creanţelor| | |
| | b'-et'l'i asi-'r2rilor sociale de stat | | |
| | ! analitic distinct &:n ne-r'+ | ?9* | B |
| | | | ;?*($ |
| | | | ;?*?$ |
| | | | ;?9($ ;?9A|
| | | | ;*) &ro1'+|
| | ! analitic distinct &:n ro1'+ | ?9* | B |
| | | | ;?*($ |
| | | | ;?*?$ |
| | | | ;?9($ ;?9A|
| | | | ;*) |
|__|___________________________________________________|___________|___________|
| | S'me de compensat sa' de restit'it | ?9* | ?9;@ |
| | contrib'abililor | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii de plat2 /iitoare la | ?9;@ | ?9* |
| | solicitarea debitor'l'i$ a s'melor care e4ced | | |
| | creanţele b'-et'l'i asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii datorate altor b'-ete | ?9* | ?9;@ |
|__|___________________________________________________|___________|___________|
| | #irarea c2tre alte b'-ete | ?9;@ | *3*( |
|__|___________________________________________________|___________|___________|
| | Restit'iri de s'me c2tre persoane <'ridice 1i | | |
| | .i0ice | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea 'nor s'me .2r2 e4istenţa 'n'i titl' | *3*( | ?9;@ |
| | de creanţ2 | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cerere$ a s'melor :ncasate .2r2 | ?9;@ | *3*( |
| | e4istenţa 'n'i titl' de creanţ2 | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor | ?9* | ?9;@ |
| | pl2tite :n pl's .aţ2 de obli-aţia .iscal2 | ?9;@ | *3*( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor | ?9* | ?9;@ |
| | pl2tite :n pl's ca 'rmare 'nei erori de calc'l | ?9;@ | *3*( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor | ?9* | ?9;@ |
| | pl2tite :n pl's ca 'rmare a aplic2rii eronate a | ?9;@ | *3*( |
| | pre/ederilor le-ale | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor | ?9* | ?9;@ |
| | pl2tite :n pl's stabilite prin 7ot2r8ri ale | ?9;@ | *3*( |
| | or-anelor <'diciare sa' altor or-ane competente | | |
| | potri/it le-ii | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea 1i plata dob8n0ilor c'/enite | 999 | ?9;@ |
| | contrib'abililor pentr' s'mele restit'ite sa' | ?9;@ | *3*( |
| | ramb'rsate c' dep21irea termen'l'i le-al | | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor .iscale prin alte | | |
| | modalit2ţi | | |
|__|___________________________________________________|___________|___________|
| | Trecerea b'n'rilor imobile :n proprietatea p'blic2| 3(3 | ()( |
| | a stat'l'i$ 'rmare proced'rii de e4ec'tare silit2 | | |
|__|___________________________________________________|___________|___________|
| | Concomitent$ stin-erea creanţei b'-etare | B | ?9* |
| | | ;?*($ | |
| | | ;?*?$ | |
| | | ;?9($ ;?9A| |
| | | ;*) | |
|__|___________________________________________________|___________|___________|
| | Sc'tirea sa' an'larea creanţelor b'-et'l'i | B | ?9* |
| | asi-'r2rilor sociale de stat din an'l c'rent | ;?*$ ;?9 | |
| | | | |
| | Sc'tirea$ an'larea sa' prescripţia creanţelor | ((;.)@ | ?9* |
| | b'-et'l'i asi-'r2rilor sociale de stat din anii | | |
| | precedenţi | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea c7elt'ielilor speci.ice b'-et'l'i | | |
| | asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea c7elt'ielilor pri/ind drept'rile de | 9;9 | ;?9( |
| | asi-'r2ri sociale reţin'te de an-a<atori direct | | |
| | din s'mele datorate b'-et'l'i asi-'r2rilor sociale| | |
| | de stat$ potri/it le-ii | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea c7elt'ielilor pri/ind drept'rile de | 9;9 | ?33 |
| | pensii 1i a altor drept'ri de asi-'r2ri sociale | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea reţinerilor din pensiiE | ?33 | B |
|__|___________________________________________________|___________|___________|
| | ! impo0it pe /enit din pensii | | ??? |
|__|___________________________________________________|___________|___________|
| | ! c7irii$ c'mp2r2ri c' plata :n rate 1i alte | | ?3; |
| | obli-aţii. | | |
|__|___________________________________________________|___________|___________|
| | ! debite .aţ2 de instit'ţie | | ?9( |
|__|___________________________________________________|___________|___________|
| | S'mele pl2tite prin /irament repre0ent8nd pensii | ?33 | ;;)@ |
| | 1i alte drept'ri de asi-'r2ri sociale | | |
|__|___________________________________________________|___________|___________|
| | S'mele pl2tite :n n'merar repre0ent8nd pensii 1i | *@(( | ;;)@ |
| | alte drept'ri de asi-'r2ri sociale potri/it le-ii | ?33 | *@(( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea pensiilor neridicate | ?33 | ?39 |
|__|___________________________________________________|___________|___________|
| | Constit'irea sa' ma<orarea a<'st2rilor pentr' | 9=(3 | ?A9 |
| | deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | Dimin'area sa' an'larea a<'st2rilor constit'ite | ?A9 | ;=(3 |
| | pentr' deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial al b'-et'l'i asi-'r2rilor sociale de | | |
| | stat la s.8r1it'l perioadei | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial la ni/el'l caselor teritoriale de | | |
| | pensii | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'l'i de .inanţare la ni/el'l | ;;)@ | *3*( |
| | pl2ţilor nete de cas2 1i dimin'area disponibil'l'i| | |
| | b'-et'l'i asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | ;44 | (3(.)@ |
| | /enit'ri | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de | (3(.)@ | 944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | a :ncep't'l an'l'i trans.er'l re0'ltat'l'i | (3(.)@ | ((;.)@ |
| | patrimonial &e4cedent+ as'pra re0'ltat'l'i | | |
| | reportat | | |
|__|___________________________________________________|___________|___________|
| | a :ncep't'l an'l'i trans.er'l re0'ltat'l'i | ((;.)@ | (3(.)@ |
| | patrimonial &de.icit+ as'pra re0'ltat'l'i reportat| | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l re0'ltat'l'i e4ec'ţiei b'-et'l'i | | |
| | asi-'r2rilor sociale :n cont'l Casei Naţionale de | | |
| | Pensii 1i Alte Drept'ri de Asi-'r2ri Sociale | | |
|__|___________________________________________________|___________|___________|
| | ! prel'area de c2tre casele teritoriale de pensii | *3*3 | ?=( |
| | de la Casa Naţional2 de Pensii 1i alte drept'ri de| | |
| | Asi-'r2ri Sociale a de.icit'l'i e4ec'ţiei b'-etare| | |
| | :nre-istrat :n an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | ! /irarea de c2tre casele teritoriale de pensii$ a| ?=( | *3*3 |
| | e4cedent'l'i e4ec'ţiei b'-etare din an'l c'rent la| | |
| | Casa Naţional2 de Pensii 1i alte Drept'ri de | | |
| | Asi-'r2ri Sociale | | |
|__|___________________________________________________|___________|___________|
| | a ni/el'l Casei Naţionale de Pensii 1i alte | | |
| | Drept'ri de Asi-'r2ri Sociale | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea /enit'rilor din s'b/enţii primite de| *3*( | ;;3 |
| | b'-et'l asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | Acoperirea de.icit'l'i b'-et'l'i asi-'r2rilor | *3*3 | (99 |
| | sociale de stat din disponibilit2ţile a.late :n | | |
| | cont'l -eneral al tre0oreriei | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea s'melor tre0oreriei stat'l'i din cele | (99 | *3*3 |
| | acordate pentr' acoperirea de.icit'l'i b'-et'l'i | | |
| | asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'l'i de /enit'ri din s'b/enţii | ;;3 | (3(.)@ |
|__|___________________________________________________|___________|___________|
| | ! acoperirea de c2tre Casa Naţional2 de Pensii 1i | ?=( | *3*3 |
| | alte Drept'ri de Asi-'r2ri Sociale$ a de.icit'l'i | | |
| | e4ec'ţiei b'-etare :nre-istrat :n an'l c'rent la | | |
| | ni/el'l caselor teritoriale de pensii | | |
|__|___________________________________________________|___________|___________|
| | ! prel'area de c2tre Casa Naţional2 de Pensii 1i | *3*3 | ?=( |
| | alte Drept'ri de Asi-'r2ri Sociale a e4cedent'l'i | | |
| | e4ec'ţiei b'-etare din an'l c'rent :nre-istrat de | | |
| | casele teritoriale de pensii | | |
|__|___________________________________________________|___________|___________|
| | Stabilirea re0'ltat'l'i e4ec'ţiei b'-et'l'i | | |
| | asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l e4cedent'l'i b'-etar din an'l c'rent :n| *3*@ | *3*3 |
| | re0'ltat'l e4ec'ţiei b'-etare din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | E4cedent'l din anii precedenţi 'tili0at :n | *3*3 | *3*@ |
| | acoperirea de.icit'l'i e4ec'ţiei b'-etare din an'l| | |
| | c'rent | | |
|__|___________________________________________________|___________|___________|

". Monografia privind înregistrarea în contabilitate a operaţiunilor
specifice bugetului asigur!rilor pentru so#a$
______________________________________________________________________________
| | 6nre-istrarea /enit'rilor b'-et'l'i asi-'r2rilor | | |
| | pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea /enit'rilor b'-et'l'i asi-'r2rilor |*;?( | B |
| | pentr' 1oma< &:ncas2ri din alte s'rse+ | |;*(?$ ;99 |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor :ncasate eronat |*;?( |?99? |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor de restit'it sa' de |?99? |?9;? |
| | compensat |?9;? |*;?( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor :ncasate :n n'merar |*@( | B |
| | repre0ent8nd /enit'ri ale b'-et'l'i asi-'r2rilor | |;*(? |
| | pentr' 1oma< 1i dep'nerea :n cont'l de tre0orerie |*=( |*@( |
| | |*;?( |*=( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare 1i a altor| | |
| | titl'ri imobili0ate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare &acţi'ni |39) |?99? |
| | pe termen medi' 1i l'n-+ re0'ltate din con/ersia | | |
| | creanţelor b'-et'l'i asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor ne.a/orabile dintre | B |39) |
| | /aloarea contabil2 a titl'rilor de participare pe |*;?( | |
| | termen medi' 1i l'n- /8nd'te 1i preţ'l de cesi'ne |99? | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor .a/orabile dintre |*;?( | B |
| | /aloarea contabil2 a titl'rilor de participare | |39) |
| | /8nd'te 1i preţ'l de cesi'ne | |;9? |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor repre0ent8nd di/idende |?99? |;*) |
| | a.erente acţi'nilor pe termen medi' 1i l'n-$ | | |
| | dob8ndite ca 'rmare a con/ersiei creanţelor | | |
| | b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participaţii pe |39) |39A |
| | termen medi' 1i l'n- ac7i0iţionate de b'-et'l | | |
| | asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea :ncas2rii di/idendelor :n cont'l |**) |?99? |
| | *).*( CDisponibil din di/idende :ncasate de la |*=( |**) |
| | societ2ţi comercialeC 1i /irarea :n cont'l |*;?( |*=( |
| | b'-et'l'i asi-'r2rilor sociale de stat | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i asi-'r2rilor | | |
| | pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i asi-'r2rilor |?99? | B |
| | pentr' 1oma< pe ba0a titl'rilor de creanţ2$ pe | |;?*3$ ;?93$|
| | str'ct'ra clasi.icaţiei b'-etare | |;*) |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i |?99? | B |
| | asi-'r2rilor pentr' 1oma< c' dob8n0ile 1i | |;?*3$ ;?93 |
| | penalit2ţile de :nt8r0iere | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i |?99? | B |
| | asi-'r2rilor pentr' 1oma< pe ba0a actelor de | |;?*3$ ;?93 |
| | control sa' a altor doc'mente le-ale | | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor .iscale | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra |*@(( |?99? |
| | clasi.icaţiei /enit'rilor b'-et'l'i asi-'r2rilor |*=( |*@(( |
| | pentr' 1oma< prin casierie$ incl'si/ dob8n0i 1i |*;?( |*=( |
| | penalit2ţi 1i dep'nerea :n cont de tre0orerie | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra |*;?( |?99? |
| | clasi.icaţiei /enit'rilor b'-et'l'i asi-'r2rilor | | |
| | pentr' 1oma< prin intermedi'l tre0oreriilor | | |
| | stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sa' din o.ici'$ a creanţelor|?99? | B |
| | b'-et'l'i asi-'r2rilor pentr' 1oma< | |;?*3$ ;?93 |
| | ! analitic distinct &:n ne-r'+ | | |
| | | | |
| | ! analitic distinct &:n ro1'+ |?99? | B |
| | | |;?*3$ ;?93 |
|__|___________________________________________________|___________|___________|
| | S'me de compensat sa' de restit'it |?99? |?9;? |
| | contrib'abil'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii de plat2 /iitoare la |?9;? |?99? |
| | solicitarea debitor'l'i$ a s'melor care e4ced | | |
| | creanţele b'-et'l'i asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii datorate altor b'-ete |?99? |?9;? |
|__|___________________________________________________|___________|___________|
| | #irarea c2tre alte b'-ete |?9;? |*;?( |
|__|___________________________________________________|___________|___________|
| | Restit'iri de s'me | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99? |?9;? |
| | pl2tite :n pl's .aţ2 de obli-aţia .iscal2 |?9;? |*;?( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99? |?9;? |
| | pl2tite :n pl's ca 'rmare a 'nei erori de calc'l |?9;? |*;?( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99? |?9;? |
| | pl2tite :n pl's ca 'rmare a aplic2rii eronate a |?9;? |*;?( |
| | pre/ederilor le-ale | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99? |?9;? |
| | pl2tite :n pl's stabilite prin 7ot2r8ri ale |?9;? |*;?( |
| | or-anelor <'diciare sa' altor or-ane competente | | |
| | potri/it le-ii | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a dob8n0ilor |999 |?9;? |
| | c'/enite contrib'abililor pentr' s'mele restit'ite|?9;? |*;?( |
| | sa' ramb'rsate c' dep21irea termen'l'i le-al | | |
|__|___________________________________________________|___________|___________|
| | Trecerea b'n'rilor imobile :n proprietatea p'blic2|3(3 |()( |
| | a stat'l'i$ 'rmare proced'rii de e4ec'tare silit2 | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(3 |?A9 |
| | deprecierea creanţelor b'-et'l'i asi-'r2rilor | | |
| | pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Dimin'area sa' an'larea a<'st2rilor constit'ite |?A9 |;=(3 |
| | pentr' deprecierea creanţelor b'-et'l'i | | |
| | asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Sc'tirea sa' an'larea creanţelor b'-et'l'i | B |?99? |
| | asi-'r2rilor pentr' 1oma< din an'l c'rent |;?*3$ ;?93 | |
|__|___________________________________________________|___________|___________|
| | Sc'tirea$ an'larea sa' prescripţia creanţelor |((;.)? |?99? |
| | b'-et'l'i asi-'r2rilor pentr' 1oma< din anii | | |
| | precedenţi | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea c7elt'ielilor b'-et'l'i asi-'r2rilor| | |
| | pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea c7elt'ielilor pri/ind drept'rile de |9;9 |?3? |
| | 1oma< 1i a altor drept'ri de asi-'r2ri sociale | | |
| | reţin'te | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea obli-aţiilor a.erente pl2ţii |?3? | B |
| | drept'rilor de asi-'r2ri pentr' 1oma< 1i a altor | | |
| | drept'ri de asi-'r2ri socialeE | | |
| | ! c' s'mele reţin'te 1omerilor pentr' stin-erea | |?9( |
| | debitelor datorate instit'ţiei p'blice | | |
| | ! s'mele pl2tite prin cont'rile de la tre0orerie | |;;)? |
| | repre0ent8nd indemni0aţii datorate 1omerilor | | |
| | ! s'mele pl2tite :n n'merar repre0ent8nd | |*@( |
| | indemni0aţii de 1oma< datorate 1omerilor | | |
| | ! :nre-istrarea indemni0aţiilor de 1oma< | |?39 |
| | neridicate | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de :mpr'm't'ri s'b 'n an din b'-et'l | | |
| | asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de :mpr'm't'ri s'b 'n an |?9=@ |*;?( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea dob8n0ii con.orm contract |?9A |;99 |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea :mpr'm't'rilor acordate s'b 'n an |*;?( |?9=@ |
|__|___________________________________________________|___________|___________|
| | 6ncasarea dob8n0ii la :mpr'm't'rile s'b 'n an |*;?( |?9A |
|__|___________________________________________________|___________|___________|
| | Acordarea de :mpr'm't'ri peste 'n an din b'-et'l | | |
| | asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Acordarea de :mpr'm't'ri peste 'n an |39;@ |*;?( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea dob8n0ii con.orm contract |39;? |;99 |
|__|___________________________________________________|___________|___________|
| | Ramb'rsarea :mpr'm't'rilor acordate peste 'n an |*;?( |39;@ |
|__|___________________________________________________|___________|___________|
| | 6ncasarea dob8n0ii la :mpr'm't'rile peste 'n an |*;?( |39;? |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial al b'-et'l'i asi-'r2rilor pentr' 1oma<| | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de |;44 |(3(.)? |
| | /enit'ri | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'l'i de |(3(.)? |944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'l'i de .inanţare la ni/el'l |;;)? |*;?( |
| | pl2ţilor nete de cas2 1i dimin'area disponibil'l'i| | |
| | b'-et'l'i asi-'r2rilor pentr' 1oma< | | |
|__|___________________________________________________|___________|___________|
| | Prel'area sold'l'i debitor al cont'l'i de |*;?3 |*;?( |
| | disponibil :n re0'ltat'l e4ec'ţiei b'-etare din | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | Prel'area sold'l'i creditor al cont'l'i de |*;?( |*;?3 |
| | disponibil :n re0'ltat'l e4ec'ţiei b'-etare din | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | a :ncep't'l an'l'i 'rm2tor trans.er'l |(3(.)? |((;.)? |
| | re0'ltat'l'i patrimonial &e4cedent+ as'pra | | |
| | re0'ltat'l'i reportat | | |
|__|___________________________________________________|___________|___________|
| | a :ncep't'l an'l'i 'rm2tor trans.er'l |((;.)? |(3(.)? |
| | re0'ltat'l'i patrimonial &de.icit+ as'pra | | |
| | re0'ltat'l'i reportat | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l re0'ltat'l'i e4ec'ţiei b'-et'l'i | | |
| | asi-'r2rilor pentr' 1oma< :n cont'l A-enţiei | | |
| | Naţionale pentr' Oc'parea %orţei de ,'nc2 | | |
|__|___________________________________________________|___________|___________|
| | Prel'area de la a-enţiile pentr' oc'parea .orţei |*;?3 |?=( |
| | de m'nc2 la A-enţia Naţional2 pentr' Oc'parea | | |
| | %orţei de ,'nc2 a de.icit'l'i e4ec'ţiei b'-etare | | |
| | :nre-istrate :n an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | #irarea de c2tre a-enţiile pentr' oc'parea .orţei |?=( |*;?3 |
| | de m'nc2 la A-enţia Naţional2 pentr' Oc'parea | | |
| | %orţei de ,'nc2 a e4cedent'l'i e4ec'ţiei b'-etare | | |
| | :nre-istrate :n an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial la ni/el'l A-enţiei Naţionale pentr' | | |
| | Oc'parea %orţei de ,'nc2 | | |
|__|___________________________________________________|___________|___________|
| | Prel'area de c2tre A-enţia Naţional2 pentr' |*;?3 |?=( |
| | Oc'parea %orţei de ,'nc2 a e4cedent'l'i e4ec'ţiei | | |
| | b'-etare din an'l c'rent :nre-istrat de a-enţiile | | |
| | pentr' oc'parea .orţei de m'nc2 | | |
|__|___________________________________________________|___________|___________|
| | Acoperirea de c2tre A-enţia Naţional2 pentr' |?=( |*;?3 |
| | Oc'parea %orţei de ,'nc2 a de.icit'l'i e4ec'ţiei | | |
| | b'-etare din an'l c'rent :nre-istrat de a-enţiile | | |
| | pentr' oc'parea .orţei de m'nc2 | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l e4cedent'l'i e4ec'ţiei b'-etare :n |*;?@ |*;?3 |
| | re0'ltat'l e4ec'ţiei b'-etare din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l de.icit'l'i e4ec'ţiei b'-etare :n |*;?3 |*;?@ |
| | re0'ltat'l e4ec'ţiei b'-etare din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
* 'e înre$istreaz analitic pe baza clasi#icaţiei bu$etului asi$urrilor pentru !oma(&
%. Monografia privind înregistrarea în contabilitate a operaţiunilor
specifice bugetului fondului naţional unic de asigur!ri sociale de s!n!tate
______________________________________________________________________________
| | 6nre-istrarea /enit'rilor b'-et'l'i .ond'l'i | | |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea /enit'rilor b'-et'l'i .ond'l'i |*;(( | B |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | |;?9A$ ;*) |
| | | |;*(?$ ;*(*$|
| | | |;99$ ;;3 |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor de restit'it sa' de |?99* |?9;* |
| | compensat |?9;* |*;(( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea s'melor :ncasate :n n'merar |*@( | B |
| | repre0ent8nd /enit'ri ale b'-et'l'i .ond'l'i | |;?9A$ ;*) |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate 1i |*=( |*@( |
| | dep'nerea :n cont'l de tre0orerie |*;(( |*=( |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare 1i a altor| | |
| | titl'ri imobili0ate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participare &acţi'ni |39) |?99* |
| | pe termen medi' 1i l'n-+ re0'ltate din con/ersia | | |
| | creanţelor b'-et'l'i .ond'l'i naţional 'nic de | | |
| | asi-'r2ri sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea di.erenţelor ne.a/orabile dintre | B |39) |
| | /aloarea contabil2 a titl'rilor de participare pe |*;(( | |
| | termen medi' 1i l'n- /8nd'te 1i preţ'l de cesi'ne |99? | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea :ncas2rii di.erenţelor .a/orabile |*;(( | B |
| | dintre /aloarea contabil2 a titl'rilor de | |39) |
| | participaţii pe termen medi' 1i l'n- /8nd'te 1i | |;9? |
| | preţ'l de cesi'ne | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor repre0ent8nd di/idende |?99* |;*) |
| | a.erente acţi'nilor pe termen medi' 1i l'n-$ | | |
| | dob8ndite ca 'rmare a con/ersiei :n acţi'ni a | | |
| | creanţelor b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea titl'rilor de participaţii pe termen|39) |39A |
| | medi' 1i l'n- ac7i0iţionate de b'-et'l local | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea :ncas2rii di/idendelor :n cont'l |**) |?99* |
| | *).*( CDisponibil din di/idende :ncasate de la |*=( |**) |
| | societ2ţi comercialeC 1i /irarea :n cont'l |*;(( |*=( |
| | b'-et'l'i .ond'l'i naţional 'nic de asi-'r2ri | | |
| | sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i .ond'l'i | | |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea creanţelor b'-et'l'i .ond'l'i |?99* | B |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | |;?*@$ ;?9@ |
| | pe ba0a titl'rilor de creanţ2$ pe str'ct'ra | | |
| | clasi.icaţiei b'-etare | | |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor c' dob8n0ile 1i|?99* | B |
| | penalit2ţile de :nt8r0iere | |;?*@$ ;?9@ |
|__|___________________________________________________|___________|___________|
| | 6nre-istrarea ma<or2rii creanţelor b'-et'l'i |?99* | B |
| | .ond'l'i naţional 'nic de asi-'r2ri sociale de | |;?*@$ ;?9@ |
| | s2n2tate pe ba0a actelor de control sa' a altor | | |
| | doc'mente le-ale | | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor .iscale | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra |*@(( |?99* |
| | clasi.icaţiei /enit'rilor b'-et'l'i .ond'l'i |*=( |*@(( |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate |*;(( |*=( |
| | prin casierie$ incl'si/ dob8n0i 1i penalit2ţi 1i | | |
| | dep'nerea :n cont de tre0orerie | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea /enit'rilor b'-et'l'i pe str'ct'ra |*;(( |?99* |
| | clasi.icaţiei /enit'rilor b'-et'l'i .ond'l'i | | |
| | naţional 'nic de asi-'r2ri sociale de s2n2tate | | |
| | prin intermedi'l tre0oreriilor stat'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sa' din o.ici'$ a creanţelor| | |
| | b'-et'l'i .ond'l'i naţional 'nic de asi-'r2ri | | |
| | sociale de s2n2tate | | |
| | ! analitic distinct &:n ne-r'+ |?99* | B |
| | | |;?*@$ ;?9@ |
| | | |;*) |
| | ! analitic distinct &:n ro1'+ |?99* | B |
| | | |;?*@$ ;?9@ |
| | | |;*) |
|__|___________________________________________________|___________|___________|
| | S'me de compensat sa' de restit'it |?99* |?9;* |
| | contrib'abil'l'i | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii de plat2 /iitoare la |?9;* |?99* |
| | solicitarea debitor'l'i$ a s'melor care e4ced | | |
| | creanţele b'-et'l'i .ond'l'i naţional 'nic de | | |
| | asi-'r2ri sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Compensarea c' obli-aţii datorate altor b'-ete |?99* |?9;* |
|__|___________________________________________________|___________|___________|
| | #irarea c2tre alte b'-ete |?9;* |*;(( |
|__|___________________________________________________|___________|___________|
| | Restit'iri de s'me | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99* |?9;* |
| | pl2tite :n pl's .aţ2 de obli-aţia .iscal2 |?9;* |*;(( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99* |?9;* |
| | pl2tite :n pl's ca 'rmare a 'nei erori de calc'l |?9;* |*;(( |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99* |?9;* |
| | pl2tite :n pl's ca 'rmare a aplic2rii eronate a |?9;* |*;(( |
| | pre/ederilor le-ale | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a s'melor |?99* |?9;* |
| | pl2tite :n pl's stabilite prin 7ot2r8ri ale |?9;* |*;(( |
| | or-anelor <'diciare sa' altor or-ane competente | | |
| | potri/it le-ii | | |
|__|___________________________________________________|___________|___________|
| | Restit'irea$ la cererea debitor'l'i$ a dob8n0ilor |999 |?9;* |
| | c'/enite contrib'abililor pentr' s'mele restit'ite|?9;* |*;(( |
| | sa' ramb'rsate c' dep21irea termen'l'i le-al | | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor .iscale prin alte modalit2ţi | | |
|__|___________________________________________________|___________|___________|
| | Trecerea b'n'rilor imobile :n proprietatea p'blic2|3(3 |()( |
| | a stat'l'i$ 'rmare proced'rii de e4ec'tare silit2 | | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor b'-etare care pro/in din an'l| B |?99* |
| | c'rent |;?*@$ ;?9@ | |
| | |;*) | |
|__|___________________________________________________|___________|___________|
| | Stin-erea creanţelor b'-etare care pro/in din an'l|(3(.)* |?99* |
| | precedent | | |
|__|___________________________________________________|___________|___________|
| | Constit'irea sa' ma<orarea a<'st2rilor pentr' |9=(3 |?A9 |
| | creanţe depreciate | | |
|__|___________________________________________________|___________|___________|
| | Dimin'area sa' an'larea a<'st2rilor constit'ite |?A9 |;=(3 |
| | pentr' deprecierea creanţelor | | |
|__|___________________________________________________|___________|___________|
| | Sc'tirea sa' an'larea creanţelor b'-et'l'i | B |?99* |
| | .ond'l'i naţional 'nic de asi-'r2ri sociale de |;?*@$ ;?9@ | |
| | s2n2tate din an'l c'rent |;?9A | |
| | | | |
| | Sc'tirea$ an'larea sa' prescripţia creanţelor |((;.)* |?99* |
| | b'-et'l'i .ond'l'i naţional 'nic de asi-'r2ri | | |
| | sociale de s2n2tate din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l an'l'i$ constit'irea .ond'l'i de | B |(@@ |
| | re0er/2$ potri/it le-ii |;?*@$ ;?9@ | |
| | |;?9A$ ;*(? | |
| | |;99$ ;;3 | |
| | | | |
| | |*3; |*;(( |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial al b'-et'l'i .ond'l'i naţional 'nic de| | |
| | asi-'r2ri sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'rilor de |;44 |(3(.)* |
| | /enit'ri | | |
|__|___________________________________________________|___________|___________|
| | a s.8r1it'l perioadei$ :nc7iderea cont'l'i de |(3(.)* |944 |
| | c7elt'ieli | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'l'i de .inanţare la ni/el'l |;;)* |*;(( |
| | pl2ţilor nete de cas2 1i dimin'area disponibil'l'i| | |
| | b'-et'l'i %ond'l'i naţional 'nic de asi-'r2ri | | |
| | sociale de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Prel'area sold'l'i debitor al cont'l'i de |*;(3 |*;(( |
| | disponibil :n re0'ltat'l e4ec'ţiei b'-etare din | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | Prel'area sold'l'i creditor al cont'l'i de |*;(( |*;(3 |
| | disponibil :n re0'ltat'l e4ec'ţiei b'-etare din | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | a :ncep't'l an'l'i 'rm2tor | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l re0'ltat'l'i patrimonial &e4cedent+ |(3(.)* |((;.)* |
| | as'pra re0'ltat'l'i reportat | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l re0'ltat'l'i patrimonial &de.icit+ |((;.)* |(3(.)* |
| | as'pra re0'ltat'l'i reportat | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l re0'ltat'l'i e4ec'ţiei b'-et'l'i | | |
| | %ond'l'i naţional 'nic de asi-'r2ri sociale de | | |
| | s2n2tate :n cont'l Casei Naţionale de Asi-'r2ri de| | |
| | S2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Prel'area de c2tre casele de asi-'r2ri de s2n2tate|*;(3 |?=( |
| | de la Casa Naţional2 de Asi-'r2ri de S2n2tate a | | |
| | de.icit'l'i e4ec'ţiei b'-etare :nre-istrate :n | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | #irarea de c2tre casele de asi-'r2ri de s2n2tate |?=( |*;(3 |
| | la Casa Naţional2 de Asi-'r2ri de S2n2tate a | | |
| | e4cedent'l'i e4ec'ţiei b'-etare :nre-istrate :n | | |
| | an'l c'rent | | |
|__|___________________________________________________|___________|___________|
| | #irarea de c2tre casele de asi-'r2ri de s2n2tate a|(@@ |*3; |
| | .ond'l'i de re0er/2 la Casa Naţional2 de Asi-'r2ri| | |
| | de S2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6nc7iderea cont'rilor 1i stabilirea re0'ltat'l'i | | |
| | patrimonial la ni/el'l Casei Naţionale de | | |
| | Asi-'r2ri de S2n2tate | | |
|__|___________________________________________________|___________|___________|
| | 6ncasarea de c2tre Casa Naţional2 de Asi-'r2ri de |*3; |(@@ |
| | S2n2tate a .ond'l'i de re0er/2 /irat de c2tre | | |
| | casele de asi-'r2ri de s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Prel'area de c2tre Casa Naţional2 de Asi-'r2ri de |*;(3 |?=( |
| | S2n2tate a e4cedent'l'i e4ec'ţiei b'-etare din | | |
| | an'l c'rent :nre-istrat de casele de asi-'r2ri de | | |
| | s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Acoperirea de c2tre Casa Naţional2 de Asi-'r2ri de|?=( |*;(3 |
| | S2n2tate a de.icit'l'i e4ec'ţiei b'-etare din an'l| | |
| | c'rent :nre-istrat de casele de asi-'r2ri de | | |
| | s2n2tate | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l e4cedent'l'i e4ec'ţiei b'-etare :n |*;(@ |*;(3 |
| | re0'ltat'l e4ec'ţiei b'-etare din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | Trans.er'l de.icit'l'i e4ec'ţiei b'-etare :n |*;(3 |*;(@ |
| | re0'ltat'l e4ec'ţiei b'-etare din anii precedenţi | | |
|__|___________________________________________________|___________|___________|
| | Acoperirea de.icit'l'i din disponibilit2ţile |*;(@ |*3; |
| | .ond'l'i de re0er/2 |(@@ |((;.)* |
|__|___________________________________________________|___________|___________|

| | diferenţelor de curs valutar nefavorabile |665 | | |____|___________________________________________________|__________|__________| | | Plata furnizorilor din contul de disponibil după |401 (404) |% | | | decontarea avansurilor acordate şi evidenţierea | |513 | | | diferenţelor de curs valutar favorabile | |765 | |____|___________________________________________________|__________|__________| Plata furnizorilor din contul de împrumut după |401 (404) |% | | | decontarea avansurilor acordate şi evidenţierea | |164 | | | diferenţelor de curs valutar favorabile | |765 | |____|___________________________________________________|__________|__________| | | La finele perioadei, reevaluarea împrumuturilor |665 |164 | | | externe la cursul valutar din ultima zi a | | | | | perioadei şi evidenţierea diferenţelor de curs | | | | | valutar nefavorabile | | | |____|___________________________________________________|__________|__________| | | La finele perioadei, reevaluarea împrumuturilor |164 |765 | | | externe la cursul valutar din ultima zi a | | | | | perioadei şi evidenţierea diferenţelor de curs | | | | | valutar favorabile | | | |____|___________________________________________________|__________|__________| | | La finele perioadei, reevaluarea soldului contului|665 |513 | | | de disponibil şi evidenţierea diferenţelor de curs| | | | | valutar nefavorabile | | | |____|___________________________________________________|__________|__________| | | La finele perioadei, reevaluarea soldului contului|513 |765 | | | de disponibil şi evidenţierea diferenţelor de curs| | | | | valutar favorabile | | | |____|___________________________________________________|__________|__________| | | Rambursarea la scadenţă a împrumuturilor externe |164 |560 (561, | | | | |770) | |____|___________________________________________________|__________|__________| | | Evidenţierea dobânzilor aferente împrumuturilor |666 |168 | | | pe termen lung | | | |____|___________________________________________________|__________|__________| | | Plata dobânzilor şi comisioanelor aferente |% |560 (561, | | | împrumuturilor interne şi externe pe termen lung |168 |770) | | | |627 | | |____|___________________________________________________|__________|__________| |2. | Împrumuturi interne şi externe contractate sau | | | | | garantate de autorităţile administraţiei publice | | | | | locale (conturile 162 şi 163) | | | | | Monografia operaţiunilor este prezentată la | | | | | capitolul "buget local" | | | |____|___________________________________________________|__________|__________| |3. | Împrumuturi din emisiunea de obligaţiuni | | | | | (cont 161) | | | | | Monografia operaţiunilor este prezentată la | | | | | capitolul "Buget local" | | | |____|___________________________________________________|__________|__________| |4. | Alte împrumuturi şi datorii asimilate şi dobânzile| | | | | aferente acestora (cont 167 şi 168) | | | |____|___________________________________________________|__________|__________| |a.1.| Leasing financiar - în situaţia în care activele | | | | | fixe achiziţionate nu se supun amortizării | | | |____|___________________________________________________|__________|__________| | | - active fixe corporale primite conform |212, 213, |101, 102, | | | contractului încheiat, la valoarea de intrare |214 |103, 104 | |____|___________________________________________________|__________|__________| | | - evidenţierea datoriei, inclusiv a dobânzilor |% |167 | | | aferente |682 | | | | |666 | | | | |471 | | |____|___________________________________________________|__________|__________| | | - înregistrarea obligaţiei de plată a ratelor |% |404 | | | lunare pe baza facturii emise de proprietarul |167 | | | | bunurilor |4426 | | |____|___________________________________________________|__________|__________| | | - înregistrarea plăţii ratelor de leasing |404 |560 (561, | | | | |770) | |____|___________________________________________________|__________|__________| |a.2.| Leasing financiar - în situaţia în care activele | | | | | fixe achiziţionate se supun amortizării | | | |____|___________________________________________________|__________|__________| | | - active fixe corporale primite conform |212 (213, |167 | | | contractului încheiat, la valoarea de intrare |214) | | |____|___________________________________________________|__________|__________| | | - evidenţierea dobânzilor aferente |% |168 |

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