COLEGIUL NAŢIONAL DE COMERŢ AL ASEM

Catedra “ Contabilitate”

Test de evaluare

Disciplina “Contabilitatea fiscalăr”

Specialitatea "Contabilitate", Anul IV, Profilul „Economie”,
Elevul (a) _____________________________ Grupa ______________
Varianta I

Nr.
Conținutul sarcinii Barem
item
1. Formulează un răspuns:

Ce reprezinta impozitul pe venit?_____________________________________

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Enumerati tipurile de impozit retinute la sursa de plata? ___________________ 0
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Enumerati 3 cauze de aparitie a pierderilor fiscale._______________________ 5
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Cind apare obligtia fiscala aferenta TVA?
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2. Alege, prin încercuire, varianta corecta si corectează în cazul unui raspuns
incorect:
 Caracterul teritorial (locul de consum) prevede că livrările se impozitează cu
TVA în cazul în care acestea nu se utilizează pe teritoriul republicii iar locul L
de aflare a subiectului impozabil este Rebublica Moldova. A F 0
 Data livrarii coincide intotdeauna cu momentul aparitiei obligatiei fiscale? 1
A F 2
 Dacă furnizorul livrează valori materiale la un preţ mai mic decât cel de piaţă 3
din diferite motive valoarea impozabilă a acestei livrări o constituie preţul de
vânzare. A F

3. Rezolvati problema: L
0
Entitatea in 2013 a suportat cheluieli in suma de 210000 lei, inclusiv: 1
2
 chelt de reprezentanta - 2500 lei 3
 chelt de delegare – 600 lei 4
Suma totala a veniturilor constatate in anul de gestiune a constituit 240000 lei, 5
inclusiv venituri din vinzarea marfurilor -189000. 6
7
In aceasta perioada ea a facut urmatoarele operatiuni:
8
 1. La data de 15 august consiliul de administratie hotaraste sa se achite dividente
intermediare in marime de 8000 lei.
2. La data de 21 octombrie I se ofera servicii de consultnta in marime de 6000
lei.
3. La 26 noiembrie au incheiat un contract de locatiune a unei programe
contabile pe o perioada de 4 luni. Plata lunara constituie 8900 lei, inclusive
TVA.
Reflectati operatiunile economice si calculati suma impozitului pe venit si rezultatul
financiar la sfirsitul anului. La finele perioadei, profitul nerepartizat este achitat sub
forma de dividente.
Rezolvare:
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4. In rezultatul inventarieriila la depozitul intreprinderii au fost depistate material
lipsa la valoarea de bilant de 900 lei, din care in limita normelor de perisabilitate L
naturala – 400 lei, peste nosmele de perisabilitate naturala – 500 lei, inclusive din 0
vina gestionarului 450. Valoarea la prêt de piata a materialelor lipsa spre despagubire 1
de atre gestionar 580 lei, fara TVA. Culpabilul a recunoscut vina sa si a depus o 2
cerere de a –i retine din salariu in recuperarea daunei material. (salariul permite 3
retinerea lunara de 300 lei.) Contabilizati operatiunile aferenta contabilizarii TVA a 4
valorilor material lipsa. 5
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 COLEGIUL NAŢIONAL DE COMERŢ AL ASEM
Catedra “ Contabilitate”

Test de evaluare

Disciplina “Contabilitatea fiscalăr”

Specialitatea "Contabilitate", Anul IV, Profilul „Economie”,
Elevul (a) _____________________________ Grupa ______________

Varianta II

Nr.
Conținutul sarcinii Barem
item
1. Formulează un răspuns:

Ce reprezinta pierderea de capital?___________________________________

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Enumerati ce sume urmareste contul 225.1? ___________________ 0
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Explicate modul de acoperire a pierderilor fiscale._______________________ 5
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Cine sunt subiectii impunerii cu TVA?_______________________
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2. Alege, prin încercuire, varianta corecta, și corectează în cazul unui raspuns greșeșit.

 TVA aferent valorilor materiale utilizate pentru activitatea distractivă nu se

trece în cont? A F L
 Pentru înregistrarea în calitate de plătitor TVA obligaqtoriu trebuie sa 0
inregistrezi venituri timp de 12 luni consecutiv în marime de 1 200 000 lei? 1
A F 2
 Import de valori materiale (mărfuri) se consideră aducerea valorilor materiale 3
(mărfurilor) pe teritoriul Republicii Moldova în conformitate cu legislaţia
fiscală A F

3. Rezolvati problema:

Entitatea in 2021 a suportat cheluieli in suma de 210000 lei. Suma totala a veniturilor L
constatate in anul de gestiune a constituit 240000 lei. 0
1
Entitatea in 2022 a suportat cheluieli in suma de 250000 lei. Suma totala a veniturilor 2
constatate in anul de gestiune a constituit 290000 lei. 3
4
In aceasta perioada ea a facut urmatoarele operatiuni: 5
6
1. La 26 aprilie au incheiat un contract de locatiune a unei programe contabile pe 7
o perioada de 4 luni. Plata lunara constituie 8900 lei, inclusive TVA. 8
2. La data de 30 august consiliul de administratie hotaraste sa se achite dividente
intermediare in marime de 9000 lei.
3. La data de 2 septembrie I se ofera servicii de locatiune in marime de 6000 lei.
Plata se face in 2 transe: 2000 lei se achita in luna septembrie, 4000 lei in luna
octombrie.

Reflectati operatiunile economice si calculati suma impozitului pe venit si rezultatul

financiar la sfirsitul anului daca se stie ca agentul economic achita trimestrial impozit
pe venit in marime de 1\4 din suma impozitului pe venit al anului precedent. La
finele perioadei, profitul nerepartizat este achitat sub forma de dividente.
Rezolvare:
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4. Întreprinderea ,,Speranţa’’ SRL a procurat de la un furnizor materiale în valoare de

L
35000 lei fără TVA, servicii de transport 800lei fără TVA, servicii de expediţie 1000
0
lei fără TVA. A mai procurat materiale de construcţii în valoare de 85000 lei fără
1
TVA p/u reparaţia clădirilor secţiilor de producţie, din care materiale în valoare de
2
15000 lei fără TVA au fost utilizate p/u reparaţia bazei de odihnă a întreprinderii.
3
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