/8&5$5($35$&7,& 15

TEMA – $QDOL]DVWUXFWXUDO DFKHOWXLHOLORUILUPHL

%$=$'(,1)250$ ,,

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

PROBLEME DE REZOLVAT

1 ,GHQWLILFD L F UHL ILUPH FRUHVSXQGH ILHFDUH FRQW GH UH]XOWDWH

SUH]HQWDW PDL MRV DYkQG vQ YHGHUH F  FHOH WUHL VHFWRDUH GH DFWLYLWDWH

sunt:
- 'LVWULEX LH

- &RQVXOWDQ ILQDQFLDU-conWDELO 

- 3URGXFHUHDúLFRPHUFLDOL]DUHDEHULL

2 5HSUH]HQWD L JUDILF VWUXFWXUD FKHOWXLHOLORU RSHUD LRQDOH SHQWUX

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1. )LHF UXL VHFWRU GH DFWLYLWDWH vL FRUHVSXQGH XQ SURILO SURSULX DO FKHOWXLHOLORU

RSHUD LRQDOH 3UL n analiza structurii acestor cheltuieli se poate delimita

VHFWRUXOGHDFWLYLWDWHFRUHVSXQ] WRUILHF UHLILUPHvQSDUWH

2. 3HQWUXUHSUH]HQWDUHDJUDILF VHYRUIRORVLGLDJUDPHOHVHFWRULDOH

Conturile de rezultate ale celor trei firme sunt prezentate mai jos:
 Firma 1
REZULTATE FINANCIARE
la data 30.09.98
- mii lei-
Denumirea indicatorilor Nr. 5HDOL] ULDIHUHQWHSHULRDGHL

de raportare
rd. an precedent an curent
A B 1 2
9HQLWXULGLQYkQ]DUHDP UIXULORUFW 01 36.091.846 43.193.858
V 3URGXF LDYkQGXW 2.137.453 3.413.147
E ( ct.701+ 702+ 703+ 704 + 705+ 706+ 708) 02
N Cifra de afaceri (rd.01+ 02) 03 38.229.299 46.607.005
9HQLWXULGLQSURGXF LDVWRFDW FW711) 04
D Solduri creditoare
I 05
N Solduri debitoare
9HQLWXULGLQSURGXF LDGH 06
E LPRELOL] ULFW
X 3URGXF LDH[HUFL LXOXLUG -05+ 06) 07 2.137.453 3.413.147
P
9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW 08
L
Alte venituri din exploatare (ct.754+ 758) 09 377.991 1.357.165
O
A
T
Venituri din provizioane privind activitatea de 10
exploatare (ct.781)
VENI TURI DI N EXPLOATARE - TOTAL 38.607.290 47.964.170
I. ( rd.03+ 04- 05+ 06+ 08 la 10) 11
&KHOWXLHOLSULYLQGP UIXULOHFW 12 30.341.819 36.250.698
C Cheltuieli cu materiile prime(ct 600) 13
H Cheltuieli cu materiale consumabile(ct.601) 14 319.018 826.006
E CheltuLHOLFXHQHUJLHúLDSDFW 15 704.043 1.194.658
L Alte cheltuieli materiale 16 222.812 342.143
T (ct.602+ 603+ 604+ 606+ 608)
Cheltuieli materiale - total (rd.13 la 16) 17 1.245.873 2.362.807
D &KHOWFXOXFU ULúLVHUYLFLLH[HFXWDWHGHWHUWL 18 1.313.931 2.094.254
E ( ct.611+ 612+ 613+ 614+ 621+ 622+
623+ 624+ 625+ 626+ 627+ 628)
E
&KHOWXLHOLFXLPSR]LWHWD[HúLY UV PLQWH 755.983 474.807
X
asimilate (ct.635) 19
P
&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXL 2.254.164 3.226.797
L
(ct.641) 20
O
&KHOWXLHOLSULYLQGDVLJXU ULOHúLSURWHF LDVRFLDO  21 674.439 1.100.814
A
(ct.645)
T
Cheltuieli cu personalul - total (rd.20+ 21) 22 2.928.603 4.327.611
Alte cheltuieli de exploatare (ct.654+ 658) 23 147.208 1.255.928
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOH 24 258.787 578.741
(ct.681)
CHELTUI ELI PENTRU EXPLOATARE - 36.992.204 47.344.846
II TOTAL ( rd.12+ 17+ 18+ 19+ 22+ 23+ 24) 25
A. REZULTATUL DI N EXPLOATARE 1.615.086 619.324
Profit (rd.11-25) 26
Pierdere (rd.25-11) 27
 9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL] UL 28
financLDUHúLFUHDQ HLPRELOL]DWH
(ct.761+ 762+ 763)
Venituri din titluri de plasament (ct.764) 29
9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW 30 4238 137.741
Venituri din dobânzi (ct.766) 31 11.012 25.103
Alte venituri financiare (ct.767+ 768) 32 46.494 570
Venituri din provizioane (ct.786) 33
III. VENI TURI FI NANCI ARE - TOTAL- 61.744 163.414
( rd.28 la 33) 34
3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSD LL

(ct.663) 35
Cheltuieli privind titluri de plasament
cedate (ct.664) 36
CheltuieOLGLQGLIHUHQ HGHFXUVYDOXWDU 2.886 355
(ct.665) 37
Cheltuieli privind dobânzile (ct.666) 38 366.097 544.909
Alte cheltuieli financiare (ct.667+ 668) 39 6852
&KHOWXLHOLFXDPRUWL] ULúLSURYL]LRDQHFW 40
I V. CHELTUI ELI FI NANCI ARE - TOTAL 368.983 552.116
( rd.35 la 40) 41
B. REZULTATUL FINANCI AR
Profit (rd.34-41) 42
Pierdere (rd.41-34) 43 307.239 388.702
C. 5(=8/7$78/&85(17$/(;(5&, ,8/8, 1.307.847 230.622
Profit (rd.11+ 34-25-41) 44
Pierdere (rd.25+ 41-11-34) 45
V. 9(1,785,(;&(3 ,21$/( - TOTAL 3.178.896 3.978.196
(ct.771+ 772+ 787) 46
VI . &+(/78,(/,(;&(3 ,21$/( - TOTAL 2.060.249 1.587.993
(ct.671+ 672+ 687) 47
D. 5(=8/7$78/(;&(3 ,21$/ 48 1.118.647 2.390.203
Profit (rd.46-47)
Pierdere (rd.47-46) 49
VI VENI TURI TOTALE (rd.11+ 34+ 46) 50 41.847.930 52.105.780
I.
VI CHELTUI ELI TOTALE ( rd.25+ 41+ 47) 51 39.421.436 49.484.955
II.
E. 5(=8/7$78/%587$/(;(5&, ,8/8, 2.426.494 2.620.825
Profit (rd.50-51) 52
Pierdere (rd.51-50) 53
Impozitul pe profit (ct.691) 54 1.407.223 1.130.001
F. 5(=8/7$78/1(7$/(;(5&, ,8/8, 1.019.271 1.490.823
Profit ( rd.52- 54) 55
Pierdere (rd.53+ 54)
(rd.54-52) 56
 Firma 2
REZULTATE FINANCIARE
la data 30.09.98 mii
lei
Denumirea indicatorilor Nr. Realiz. Aferent perioad.raport
Rd an precedent an curent
A B 1 2
9HQLWXULGLQYkQ]DUHDP UIXULORUFW 01 68.043 -
3URGXF LDYkQGXW FW

704+ 705+ 706+ 708) 02 24629.834 54.908.852

Cifra de afaceri (rd.01+ 02) 03 24697.877 54.908.852
9HQLWXULGLQSURGXF LD Solduri creditoare 04 3.798.385 3.476.969
VWRFDW FW Solduri debitoare 05 - -
9HQLWXULGLQSURGXF LDGHLPRELOL] ULFW 06 - -
3URGXF LDH[HUFL LXOXLUG -05+ 06) 07 - 58.385.821
9HQLWXULGLQVXEYHQ LLGHH[SORDWFW 08 - -
Alte venituri din exploatare (ct.754+ 758) 09 621 11.510
Venituri din provizoane privind activitatea de 10 - -
exploatare (ct.781)
I. VENI TURI DI N EXPLOATARE - TOTAL 11 28.496.883 58.397.331
( rd.03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP UIXULOHFW 12 70.694 -
Cheltuieli cu materiile prime (ct.600) 13 6.018.800 11.510.984
Cheltuieli cu materialele consum.(ct.601) 14 2.117.300 4.608.125
Cheltuieli cXHQHUJLDúLDSDFW 15 3.435.561 5.023.814
Alte cheltuieli materiale (ct.602+ 603+ 604+ 16 595.371 1.843.353
606+ 608)
Cheltuieli materiale – total (rd.13 la 16) 17 12.167.032 22.986.276
Cheltuieli cu OXFU ULOHúLVHUYLFLLOHH[HFXWDWHGHWHU L

(ct.611+ 612+ 613+ 614+ 621+ 622+ 18 424.673 1.416.167

623+ 624+ 625+ 626+ 627+ 628)
&KHOWXLHOLFXLPSR]LWHWD[HúLY UV PLQWHDVLPLODWH 19 9.235.567 13.144.186
(ct.635)
Cheltuieli cu UHPXQHUD LLOHSHUVRQFW 20 1.724.481 3.511.884
&KHOWXLHOLSULYLQGDVLJXU ULOHúLSURWHF LDVRFLDO  21 511.967 1.150.692
(ct. 645)
Cheltuieli cu personalul – total (rd.20+ 21) 22 2236.448 4.662.576
Alte cheltuieli de exploatare (ct.654+ 658) 23 - -
&KHOWXLHOLFXDPRUWL]úLSURYL]FW 24 268.241 626.585
II. CHELTUI ELI PENTRU
EXPLOATARE - - 25 24.402.655 42.835.790
TOTAL ( rd.12+ 17+ 18+ 19+ 22+ 23+ 24)
A. REZULTATUL DI N EXPLOATARE
Profit (rd.11-25) 26 4.094.228 15.561.541
Pierdere (rd.25-11) 27 - -
9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL] ULIL-nanciare 28 - -
úLFUHDQ HLPRELOL]DWHFW+ 762+ 763)

Venituri din titluri de plasament (ct.764) 29 - -

9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW 30 77 6.533
Venituri din dobânzi (ct.766) 31 3.361 245
Alte venituri financiare (ct.767+ 768) 32 61 4.4800
Venituri din provizoane (ct.786) 33 - -
III. VENI TURI FI NANCI ARE – 34 3.499 51.578
TOTAL
( rd.28 la 33)
3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSD LLFW 35 - -
Cheltuieli privind titlurile de plasament cedate 36 - -
(ct.664)
&KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW 37 - 541.998
Cheltuieli privind dobânzile (ct.666) 38 2.118.183 1.279.222
Alte cheltuieli financiare (ct.667+ 668) 39 56.449 155.849
&KHOWXLHOLFXDPRUWL]úLSURYL]RDFW 40 - -
I V. CHELTUI ELI FI NANCI ARE – 41 2.174.632 1.977.069
TOTAL
( rd.35 la 40)
B. REZULTATUL FI NANCI AR
Profit (rd.34-41) 42 - -
Pierdere (rd.41-34) 43 2.171.133 1.925.491
C REZULTATUL CURENT AL EX(5&, ,8
Profit (rd.11+ 34-25-41) 44 1.923.095 13.636.050
Pierdere (rd.25+ 41-11-34) 45 - -
99(1,785,(;&(3 ,21$/(– TOTAL 46 1.760.593 3.696.928
( ct.771+ 772+ 787)
VI . &+(/78,(/,(;&(3 ,21$/(– TOTAL 47 1.425.998 3.691.536
( ct.671+ 672+ 687)
D. 5(=8/7$78/(;&(3 ,21$/
Profit ( rd.46- 47) 48 334.595 5.392
Pierdere (rd.47-46) 49 -
VI I . VENI TURI TOTALE ( rd.11+ 34+ 46) 50 30.260.975 62.145.837
VI I I . CHELTUI ELI TOTALE ( rd.25+ 41+ 47) 51 28.003.285 48.504.395
E. 5(=8/7$78/%587$/(;(5&, ,8/
Profit (rd.50-51) 52 2.257.690 13.641.443
Pierdere (rd.51-50) 53 - -
Impozitul pe profit (ct.691) 54 826.185 5066.223
F. 5(=8/7$78/1(7$/(;(5&, ,8/8,
Profit ( rd.52- 54) 55 1431.505 8.575.220
Pierdere (rd.54-52) 56 - -
 Firma 3
REZULTATE FINANCIARE
la data 30.09.98 - mii lei -
Denumirea indicatorilor Nr. ([HUFL LXOILQDQFLDU

rd. precedent I ncheiat

A B 1 2
9HQLWXULGLQYkQ]DUHDP UIXULORUFW 01
3URGXF LDYkQGXW 02 180.368
Ct. 701+ 702+ 703+ 704+ 705+ 706+ 708)
Cifra de afaceri (rd 01+ 02) 03 180.368
9HQLWXULGLQSURGXF LD Solduri creditoare 04
VWRFDW FW Solduri debitoare 05
9HQLWXULGLQSURGXF LDGHLPRELOL] ULFW 06
3URGXF LDH[HUFL LXOXLUG -05+ 06) 07
9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW 08
Alte venituri din exploatare (ct. 754+ 758) 09
Venituri din provizioane privind activitatea de 10
exploatare (ct. 781)
I. VENI TURI DI N EXPLOATARE - TOTAL 11 180.368
(rd. 03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP UIXULOHFW 12
Cheltuieli cu materiile prime (ct. 600) 13
Cheltuieli cu materiale consumabile (ct. 601) 14 14.237
&KHOWXLHOLFXHQHUJLDúLDSDFW 15 5.514
$OWHFKHOWXLHOLP WHULDOH 16 10.662
(ct.602+ 603+ 604+ 606+ 608)
Cheltuieli materiale - total (rd. 13 la 16) 17 30.413
&KHOWXLHOLFXOXFU ULúLVHUYLFLLH[HFXWDWHGHWHU L 18 178.756
(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624
+ 625+ 626+ 627+ 628)
&KHOWXLHOLFXLPSR]LWHWD[HúLY UV PLQWH 19 4.096
asimilate (ct. 631+ 635)
&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXLFW 20 98.946
&KHOWXLHOLSULYLQGDVLJXU ULOHúLSURWHF LD 21 30.873
socialã (ct.645)
Cheltuieli cu personalul - total (rd. 20+ 21) 22 129.819
Alte cheltuieli de exploatare (ct.654+ 658) 23
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOHFW 24 20.146
II. CHELTUI ELI PENTRU EXPLOATARE - TOTAL 25 363.230
(rd. 12+ 17+ 18+ 19+ 22+ 23+ 24)
A. REZULTATUL DI N EXPLOATARE 26
Profit (rd. 11-25)
Pierdere (rd. 25-11) 27 182.862
9HQLWXUL GLQ SDUWLFLSD LL DOH LPRELOL] UL ILQDQFLDUH úL 28
FUHDQ HLPRELOL]DWHFW

Venituri din titluri de plasament (ct. 764) 29

9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW 30
Venituri din dobânzi (ct. 766) 31 426
Alte venituri financiare (ct. 767+ 768) 32 221
Venituri din provizioane (ct. 786) 33
III VENI TURI FI NANCI ARE - TOTAL (rd. 28 la 33) 34 647
PierderLGLQFUHDQ HOHJDWHGHSDUWLFLSDQ LFW 35
Cheltuieli privind titlurile de plasament cedate 36 99.771
(ct. 664)
 &KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW 37
Cheltuieli privind dobânzile (ct. 666) 38
Alte cheltuieli financiare (ct. 667+ 668) 39
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOHFW 40
I V. CHELTUI ELI FI NANCI ARE – TOTAL 41 99.771
(rd.35 la 40)
B. REZULTATUL FI NANCI AR
Profit (rd. 34-41) 42
Pierdere (rd.41-34) 43 99.124
C. REZULTATUL CURENT AL E;(5&, ,8/8,
Profit (rd.11+ 34-25-41) 44
Pierdere (rd. 25+ 41-11-34) 45 281.986
V. 9(1,785,(;&(3 ,21$/(– TOTAL

(ct. 771+ 772+ 787) 46

VI . &+(/78,(/,(;&(3 ,21$/(- TOTAL

(ct. 671+ 627+ 687) 47

D. 5(=8/7$78/(;&(3 ,21$/

Profit (rd. 46-47) 48

Pierdere (rd. 47-46) 49
VI I . VENI TURI TOTALE (rd. 11+ 34+ 46) 50 181.015
VI I I . CHELTUI ELI TOTALE (rd. 25+ 41+ 47) 51 463.001
E. 5(=8/7$78/%587$/(;(5&, ,8/8,

Profit (rd. 50-51) 52

Pierdere (rd. 51-50) 53 281.986
Impozitul pe profit (ct.691) 54
F. 5(=8/7$78/1(7$/(;(5&, ,8/8,

Profit (rd.52-FROúL 55
3LHUGHUHUGFROúL 281.986
(rd. 54-FROúL 56