Tea Institutiilor Publice. Monografie

MONOGRAFIA
privind nregistrarea n contabilitate a principalelor operaiuni

ale institutiilor publice
______________________________________________________________________________
|Nr. |
Descriere operaie
|Simbol
|Simbol
|
|crt.|
|cont
|cont
|
|
|
|debitor
|creditor |
|____|___________________________________________________|__________|__________|
|I. | CONTURI DE CAPITALURI - REZERVE, FONDURI
|
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|
|____|___________________________________________________|__________|__________|
|A. | REZERVE, FONDURI (conturile 100 - 105)
|
|
|
|____|___________________________________________________|__________|__________|
|
| Monografia privind operaiunile cu conturile de
|
|
|
|
| rezerve i fonduri (100 - 105) este prezentat la |
|
|
|
| clasa 2 - Conturi de active fixe
|
|
|
|____|___________________________________________________|__________|__________|
|B. | REZULTATUL PATRIMONIAL (cont 121)
|
|
|
|____|___________________________________________________|__________|__________|
|
| nchiderea conturilor de cheltuieli la sfritul |121
|6xx
|
|
| perioadei (lunar sau cel mai trziu la ntocmirea |
|
|
|
| situaiilor financiare)
|
|
|
|____|___________________________________________________|__________|__________|
|
| nchiderea conturilor de venituri i finanri la |7xx
|121
|
|
| sfritul perioadei (lunar sau cel mai trziu la |
|
|
|
| ntocmirea situaiilor financiare)
|
|
|
|____|___________________________________________________|__________|__________|
|C. | REZULTATUL REPORTAT (cont 117)
|
|
|
|____|___________________________________________________|__________|__________|
|
| La nceputul anului, preluarea excedentului
|121
|117
|
|
| patrimonial aferent exerciiului precedent
|
|
|
|____|___________________________________________________|__________|__________|
|
| La nceputul anului, preluarea deficitului
|117
|121
|
|
| patrimonial aferent exerciiului precedent
|
|
|
|____|___________________________________________________|__________|__________|
|D. | PROVIZIOANE (cont 151)
|
|
|
|____|___________________________________________________|__________|__________|
|
| Constituirea sau majorarea provizioanelor
|681
|151
|
|____|___________________________________________________|__________|__________|
|
| Diminuarea sau anularea provizioanelor
|151
|781
|
|____|___________________________________________________|__________|__________|
|E. | MPRUMUTURI I DATORII ASIMILATE
|
|
|
|____|___________________________________________________|__________|__________|
|1. | mprumuturi interne i externe contractate de
|
|
|
|
| stat (cont 164)
|
|
|
|____|___________________________________________________|__________|__________|
|
| Tragerile din mprumuturi externe intrate n
|513
|164
|
|
| contul de disponibil n valut
|
|
|
|____|___________________________________________________|__________|__________|
|
| Acordarea de avansuri pentru realizarea
|232 (234, |513
|
|
| obiectivelor prevzute n contract - din contul de|409)
|
|
|
| disponibil
|
|
|
|____|___________________________________________________|__________|__________|
|
| Acordarea de avansuri pentru realizarea
|232 (234, |164
|
|
| obiectivelor prevzute n contract - din contul de|409)
|
|
|
| mprumut (n cazul creditelor furnizor)
|
|
|
|____|___________________________________________________|__________|__________|
|
| Decontarea avansurilor acordate, la primirea
|401
|409
|
|
| bunurilor, lucrrilor, serviciilor
|
|
|
|____|___________________________________________________|__________|__________|
|
| Decontarea avansurilor acordate, la primirea
|404
|232 (234) |
|
| bunurilor de natura activelor fixe
|
|
|
|____|___________________________________________________|__________|__________|
|
| Plata furnizorilor din contul de disponibil dup |%
|513
|
|
| decontarea avansurilor acordate i evidenierea
|401 (404) |
|
|
| diferenelor de curs valutar nefavorabile
|665
|
|
|____|___________________________________________________|__________|__________|
|
| Plata furnizorilor din contul de mprumut dup
|%
|164
|
|
|401 (404) |
|
|
|665
|
|
|____|___________________________________________________|__________|__________|
|
| Plata furnizorilor din contul de disponibil dup |401 (404) |%
|
|
|
|513
|
|
| diferenelor de curs valutar favorabile
|
|765
|
|____|___________________________________________________|__________|__________|
Plata furnizorilor din contul de mprumut dup
|401 (404) |%
|
|
|
|164
|
|
| diferenelor de curs valutar favorabile
|
|765
|
|____|___________________________________________________|__________|__________|
|
| La finele perioadei, reevaluarea mprumuturilor
|665
|164
|
|
| externe la cursul valutar din ultima zi a
|
|
|
|
| perioadei i evidenierea diferenelor de curs
|
|
|
|
| valutar nefavorabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| La finele perioadei, reevaluarea mprumuturilor
|164
|765
|
|
| externe la cursul valutar din ultima zi a
|
|
|
|
| perioadei i evidenierea diferenelor de curs
|
|
|
|
| valutar favorabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| La finele perioadei, reevaluarea soldului contului|665
|513
|
|
| de disponibil i evidenierea diferenelor de curs|
|
|
|
| valutar nefavorabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| La finele perioadei, reevaluarea soldului contului|513
|765
|
|
| de disponibil i evidenierea diferenelor de curs|
|
|
|
| valutar favorabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| Rambursarea la scaden a mprumuturilor externe |164
|560 (561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|
| Evidenierea dobnzilor aferente mprumuturilor
|666
|168
|
|
| pe termen lung
|
|
|
|____|___________________________________________________|__________|__________|
|
| Plata dobnzilor i comisioanelor aferente
|%
|560 (561, |
|
| mprumuturilor interne i externe pe termen lung |168
|770)
|
|
|
|627
|
|
|____|___________________________________________________|__________|__________|
|2. | mprumuturi interne i externe contractate sau
|
|
|
|
| garantate de autoritile administraiei publice |
|
|
|
| locale (conturile 162 i 163)
|
|
|
|
| Monografia operaiunilor este prezentat la
|
|
|
|
| capitolul "buget local"
|
|
|
|____|___________________________________________________|__________|__________|
|3. | mprumuturi din emisiunea de obligaiuni
|
|
|
|
| (cont 161) |
|
|
|
| Monografia operaiunilor este prezentat la
|
|
|
|
| capitolul "Buget local"
|
|
|
|____|___________________________________________________|__________|__________|
|4. | Alte mprumuturi i datorii asimilate i dobnzile|
|
|
|
| aferente acestora (cont 167 i 168)
|
|
|
|____|___________________________________________________|__________|__________|
|a.1.| Leasing financiar - n situaia n care activele |
|
|
|
| fixe achiziionate nu se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - active fixe corporale primite conform
|212, 213, |101, 102, |
|
| contractului ncheiat, la valoarea de intrare
|214
|103, 104 |
|____|___________________________________________________|__________|__________|
|
| - evidenierea datoriei, inclusiv a dobnzilor
|%
|167
|
|
| aferente
|682
|
|
|
|
|666
|
|
|
|
|471
|
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea obligaiei de plat a ratelor
|%
|404
|
|
| lunare pe baza facturii emise de proprietarul
|167
|
|
|
| bunurilor
|4426
|
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea plii ratelor de leasing
|404
|560 (561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|a.2.| Leasing financiar - n situaia n care activele |
|
|
|
| fixe achiziionate se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - active fixe corporale primite conform
|212 (213, |167
|
|
| contractului ncheiat, la valoarea de intrare
|214)
|
|
|____|___________________________________________________|__________|__________|
|
| - evidenierea dobnzilor aferente
|%
|168
|
|
|
|666
|
|
|
|
|471
|
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea facturii pentru rata scadent i |%
|404
|
|
| dobnda aferent
|167
|
|
|
|
|168
|
|
|
|
|4426
|
|
|____|___________________________________________________|__________|__________|
|
|404
|560 (561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|b.1.| Leasing operaional - n situaia n care activele|
|
|
|
| fixe achiziionate nu se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
|%
|401
|
|
|612
|
|
|
| bunurilor
|4426
|
|
|____|___________________________________________________|__________|__________|
|
|401
|560 (561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea intrrii activului fix la valoarea|212 (213, |101 (102, |
|
| rezidual plus cota-parte din valoarea de intrare |214)
|103, 104) |
|
| cuprins n ratele de leasing
|
|
|
|____|___________________________________________________|__________|__________|
|b.2.| Leasing operaional - n situaia n care activele|
|
|
|
| fixe achiziionate se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
|%
|401
|
|
|612
|
|
|
| bunurilor
|4426
|
|
|____|___________________________________________________|__________|__________|
|
|401
|560 (561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea intrrii activului fix la valoarea|212 (213, |719
|
|
| rezidual plus cota-parte din valoarea de intrare |214)
|
|
|
| cuprins n ratele de leasing
|
|
|
|____|___________________________________________________|__________|__________|
|II | ACTIVE FIXE
|
|
|
|____|___________________________________________________|__________|__________|
|A. | ACTIVE FIXE NECORPORALE
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Intrarea n patrimoniu a activelor fixe
|
|
|
|
| necorporale care se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - achiziionate de la teri
|203 (205, |404
|
|
|
|208)
|
|
|____|___________________________________________________|__________|__________|
|
| - primite prin donaie, transfer cu titlu gratuit |203 (205, |779
|
|
| ntre instituii sau redistribuiri ntre uniti |208)
|
|
|____|___________________________________________________|__________|__________|
|
| - realizate din producie proprie
|203 (205, |721
|
|
|
|208)
|
|
|____|___________________________________________________|__________|__________|
|
| - recepionate la finalizarea investiiei
|203 (205, |233
|
|
|
|208)
|
|
|____|___________________________________________________|__________|__________|
|
| - constatate plus la inventar
|203 (205, |779
|
|
|
|208)
|
|
|____|___________________________________________________|__________|__________|
|
| - diferene din reevaluare
|203 (205, |105
|
|
|
|208)
|
|
|____|___________________________________________________|__________|__________|
|2. | Intrarea n patrimoniu a activelor fixe
|
|
|
|
| necorporale care nu se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - intrarea n patrimoniu a activelor fixe
|206
|100
|
|
| necorporale care nu se supun amortizrii,
|
|
|
|
| respectiv - achiziionate de la teri, primite
|
|
|
|
| prin donaie, transfer cu titlu gratuit, ntre
|
|
|
|
| instituii sau redistribuiri ntre uniti,
|
|
|
|
| constatate plus la inventar
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cheltuieli cu active fixe necorporale
|682
|404
|
|
| neamortizabile
|
|
|
|____|___________________________________________________|__________|__________|
|
|206
|105
|
|____|___________________________________________________|__________|__________|
|3. | Ieirea din patrimoniu a activelor fixe
|
|
|
|
| necorporale care se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - vnzarea
|461
|791
|
|____|___________________________________________________|__________|__________|
|
| - scderea din eviden:
|%
|203 (205, |
|
|
- cu valoarea neamortizat
|691
|208)
|
|
|
- cu valoarea amortizat
|280
|
|
|____|___________________________________________________|__________|__________|
|4. | Ieirea din patrimoniu a activelor fixe
|
|
|
|
|
|
|
|____|___________________________________________________|__________|__________|
|
| - ieirea din patrimoniu a activelor fixe
|100
|206
|
|
|
|
|
|____|___________________________________________________|__________|__________|
|5. | nregistrarea amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cheltuieli cu amortizarea activelor fixe
|6811
|280
|
|
| necorporale
|
|
|
|____|___________________________________________________|__________|__________|
|6. | nregistrarea ajustrilor pentru deprecierea
|
|
|
|
| activelor fixe necorporale
|
|
|
|____|___________________________________________________|__________|__________|
|
| - constituirea sau majorarea ajustrilor pentru
|6813
|290
|
|
| deprecierea activelor fixe necorporale
|
|
|
|____|___________________________________________________|__________|__________|
|
| - diminuarea sau anularea ajustrilor constituite |290
|7813
|
|
| pentru deprecierea activelor fixe necorporale
|
|
|
|____|___________________________________________________|__________|__________|
|7. | Avansuri acordate furnizorilor de active fixe
|
|
|
|
| necorporale
|
|
|
|____|___________________________________________________|__________|__________|
|
| - avansuri acordate
|234
|512 (541, |
|
|
|
|542, 550, |
|
|
|
|551, 560, |
|
|
|
|561, 770) |
|____|___________________________________________________|__________|__________|
|
| - decontarea avansurilor acordate
|404
|234
|
|____|___________________________________________________|__________|__________|
|8. | Active fixe necorporale n curs de execuie
|
|
|
|____|___________________________________________________|__________|__________|
|
|233
|721
|
|____|___________________________________________________|__________|__________|
|
| - facturate de furnizori
|233
|404
|
|____|___________________________________________________|__________|__________|
|
| - la recepia final a investiiei - pentru active|203 (205, |233
|
|
| fixe necorporale amortizabile
|208)
|
|
|____|___________________________________________________|__________|__________|
|
| - la recepia final a investiiei - pentru active|682
|233
|
|
| fixe necorporale neamortizabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| - sczute din eviden
|691
|233
|
|____|___________________________________________________|__________|__________|
|
| - cedate
|658
|233
|
|____|___________________________________________________|__________|__________|
|
| - pierderi din calamiti
|690
|233
|
|____|___________________________________________________|__________|__________|
|
|6813
|293
|
|
| deprecierea activelor fixe necorporale n curs de |
|
|
|
| execuie
|
|
|
|____|___________________________________________________|__________|__________|
|
|7813
|
|
| pentru deprecierea activelor fixe necorporale n |
|
|
|
| curs de execuie
|
|
|
|____|___________________________________________________|__________|__________|
|B. | ACTIVE FIXE CORPORALE
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Intrarea n patrimoniu a activelor fixe corporale |
|
|
|
| care se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - achiziionate de la teri
|211 (212, |404
|
|
|
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|
| - primite prin donaie, transfer cu titlu gratuit |211 (212, |779
|
|
| ntre instituii sau redistribuiri ntre uniti |213, 214) |
|
|____|___________________________________________________|__________|__________|
|
|211 (212, |722
|
|
|
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|
| - constatate plus la inventar
|211 (212, |779
|
|
|
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|
| - achiziionate n regim de leasing financiar
|212 (213, |167
|
|
|
|214)
|
|
|____|___________________________________________________|__________|__________|
|
|211 (212, |105
|
|
|
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|2. | Intrarea n patrimoniu a activelor fixe corporale |
|
|
|
| care nu se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - intrarea n patrimoniu prin achiziionare de la |211 (212, |101 (102, |
|
| teri, primite prin donaie, transfer cu titlu
|213, 214) |103, 104) |
|
| gratuit ntre instituii sau redistribuiri ntre |
|
|
|
| uniti, realizate din producie proprie,
|
|
|
|
| constatate plus la inventar, achiziionate n
|
|
|
|
| regim de leasing financiar
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cheltuieli cu active fixe corporale
|682
|404
|
|
| neamortizabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cheltuieli cu active fixe corporale
|682
|167
|
|
| neamortizabile achiziionate n regim de leasing |
|
|
|
| financiar
|
|
|
|____|___________________________________________________|__________|__________|
|
|211 (212, |105
|
|
|
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|
| - alte active ale statului (zcminte, resurse
|215
|101
|
|
| biologice necultivate, rezerve de ap)
|
|
|
|____|___________________________________________________|__________|__________|
|3. | Ieirea din patrimoniu a activelor fixe corporale |
|
|
|
| care se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - vnzare
|461
|791
|
|____|___________________________________________________|__________|__________|
|
| - scderea din eviden
|%
|211 (212, |
|
|
- cu valoarea neamortizat
|691
|213, 214) |
|
|
- cu valoarea amortizat
|281
|
|
|____|___________________________________________________|__________|__________|
|4. | Ieirea din patrimoniu a activelor fixe corporale |
|
|
|
| care nu se supun amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - scderea din eviden
|101 (102, |211 (212, |
|
|
|103, 104) |213, 214) |
|____|___________________________________________________|__________|__________|
|
| - alte active ale statului (zcminte, resurse
|101
|215
|
|
| biologice necultivate, rezerve de ap)
|
|
|
|____|___________________________________________________|__________|__________|
|5. | nregistrarea amortizrii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cheltuieli cu amortizarea activelor fixe
|6811
|281
|
|
| corporale
|
|
|
|____|___________________________________________________|__________|__________|
|6. | nregistrarea ajustrilor pentru deprecierea
|
|
|
|
| activelor fixe corporale
|
|
|
|____|___________________________________________________|__________|__________|
|
|6813
|291
|
|
| deprecierea activelor fixe corporale
|
|
|
|____|___________________________________________________|__________|__________|
|
|7813
|
|
| pentru deprecierea activelor fixe corporale
|
|
|
|____|___________________________________________________|__________|__________|
|7. | Avansuri acordate furnizorilor de active fixe
|
|
|
|
| corporale
|
|
|
|____|___________________________________________________|__________|__________|
|
| - avansuri acordate
|232
|512 (541, |
|
|
|
|542, 550, |
|
|
|
|551, 560, |
|
|
|
|561, 770) |
|____|___________________________________________________|__________|__________|
|
| - decontarea avansurilor acordate
|404
|232
|
|____|___________________________________________________|__________|__________|
|8. | Active fixe corporale n curs de execuie
|
|
|
|____|___________________________________________________|__________|__________|
|
|231
|722
|
|____|___________________________________________________|__________|__________|
|
| - facturate de furnizori
|231
|404
|
|____|___________________________________________________|__________|__________|
|
| - recepia final a investiiei - pentru active
|211 (212, |231
|
|
| fixe corporale amortizabile
|213, 214) |
|
|____|___________________________________________________|__________|__________|
|
| - recepia final a investiiei - pentru active
|682
|231
|
|
| fixe corporale neamortizabile
|
|
|
|____|___________________________________________________|__________|__________|
|
| - sczute din eviden
|691
|231
|
|____|___________________________________________________|__________|__________|
|
| - cedate
|658
|231
|
|____|___________________________________________________|__________|__________|
|
| - pierderi din calamiti
|690
|231
|
|____|___________________________________________________|__________|__________|
|
|6813
|293
|
|
| deprecierea activelor fixe corporale n curs de
|
|
|
|
| execuie
|
|
|
|____|___________________________________________________|__________|__________|
|
|7813
|
|
| pentru deprecierea activelor fixe corporale n
|
|
|
|
| curs de execuie
|
|
|
|____|___________________________________________________|__________|__________|
|C. | ACTIVE FINANCIARE
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Titluri de participare (cont 260), Alte titluri
|
|
|
|
| imobilizate (cont 265) i Vrsminte de efectuat |
|
|
|
| pentru active financiare (cont 269)
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Monografia operaiunilor este prezentat la
|
|
|
|
| capitolele: bugetul de stat, bugetul asigurrilor |
|
|
|
| sociale de stat, bugetele locale, bugetul
|
|
|
|
| asigurrilor pentru omaj i bugetul Fondului
|
|
|
|
| naional unic de asigurri sociale de sntate
|
|
|
|____|___________________________________________________|__________|__________|
|2. | Creane imobilizate (cont 267)
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Monografia mprumuturilor pe termen lung
|
|
|
|
| acordate din bugetul asigurrilor pentru omaj
|
|
|
|
| este prezentat la capitolul bugetul asigurrilor |
|
|
|
| pentru omaj.
|
|
|
|____|___________________________________________________|__________|__________|
|
| - acordarea de credite ipotecare din buget pentru |2673
|%
|
|
| construirea, cumprarea, reabilitarea,
|
|551
|
|
| consolidarea i extinderea de locuine (prin ANL) |
|560
|
|____|___________________________________________________|__________|__________|
|
| - rambursarea ratelor de credit de ctre clieni |%
|2673
|
|
|
|551
|
|
|
|
|560
|
|
|____|___________________________________________________|__________|__________|
|
| - dobnzi de ncasat aferente creditelor acordate |2674
|763
|
|____|___________________________________________________|__________|__________|
|
| - ncasarea dobnzilor
|%
|2674
|
|
|
|551
|
|
|
|
|560
|
|
|____|___________________________________________________|__________|__________|
|
| - garanii depuse i alte creane imobilizate la |267
|512 (513, |
|
| dispoziia terilor
|
|551, 560, |
|
|
|
|561, 770) |
|____|___________________________________________________|__________|__________|
|
| - restituirea garaniilor depuse i a altor
|512 (513, |267
|
|
| creane imobilizate
|551, 560, |
|
|
|
|561, 770) |
|
|____|___________________________________________________|__________|__________|
|III | STOCURI
|
|
|
|____|___________________________________________________|__________|__________|
|A. | Metoda inventarului permanent
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Achiziionarea stocurilor
|
|
|
|____|___________________________________________________|__________|__________|
|a. | - n cazul n care s-au ntocmit facturi:
|%
|401
|
|
|
|301 (302, |
|
|
|
|303, 304, |
|
|
|
|305, 309, |
|
|
|
|351, 354, |
|
|
|
|356, 357, |
|
|
|
|358, 361, |
|
|
|
|371, 378, |
|
|
|
|381)
|
|
|
|
|4426
|
|
|____|___________________________________________________|__________|__________|
|b. | - n cazul n care nu s-au ntocmit facturi:
|%
|408
|
|
|
|301 (302, |
|
|
|
|303, 304, |
|
|
|
|305, 309, |
|
|
|
|351, 354, |
|
|
|
|356, 357, |
|
|
|
|358, 361, |
|
|
|
|371, 378, |
|
|
|
|381)
|
|
|
|
|4428
|
|
|____|___________________________________________________|__________|__________|
|2. | Stocuri primite cu titlu gratuit (donaii,
|%
|779
|
|
| sponsorizri, comasri de uniti etc.)
|301 (302, |
|
|
|
|303, 309, |
|
|
|
|361, 371, |
|
|
|
|381)
|
|
|____|___________________________________________________|__________|__________|
|3. | Stocuri rezultate din dezmembrarea imobilizrilor |301 (302, |791
|
|
|
|303)
|
|
|____|___________________________________________________|__________|__________|
|4. | Producia, lucrrile i serviciile n curs de
|331 (332, |709
|
|
| execuie precum i produsele obinute din
|341, 345, |
|
|
| producia proprie, la sfritul perioadei
|346, 348, |
|
|
|
|361, 381) |
|
|____|___________________________________________________|__________|__________|
|5. | Reluarea produciei, lucrrilor i serviciilor n |709
|331
|
|
| curs de execuie, la nceputul perioadei
|
|(332, 341,|
|
|
|
|345, 346, |
|
|
|
|348, 361, |
|
|
|
|381)
|
|____|___________________________________________________|__________|__________|
|6. | Reinerea din producie proprie a produselor
|%
|345
|
|
| finite ca materii prime, materiale, mrfuri sau
|301, 302, |
|
|
| ambalaje
|303, 371, |
|
|
|
|381
|
|
|____|___________________________________________________|__________|__________|
|7. | Materii prime, materiale, produse, animale,
|351
|%
|
|
| mrfuri, ambalaje, bunuri date spre prelucrare
|
|301, 302, |
|
| sau custodie la teri, mrfuri depuse n
|
|303, 345, |
|
| consignaie
|
|361, 371, |
|
|
|
|381
|
|____|___________________________________________________|__________|__________|
|8. | Primirea bunurilor de la teri, inclusiv valoarea |%
|%
|
|
| serviciilor prestate
|301, 302, |351, 401 |
|
|
|303, 345, |
|
|
|
|361, 371, |
|
|
|
|381
|
|
|____|___________________________________________________|__________|__________|
|9. | Consumuri de stocuri:
|
|
|
|____|___________________________________________________|__________|__________|
|
| - materii prime
|601
|301
|
|____|___________________________________________________|__________|__________|
|
| - materiale consumabile
|602
|302
|
|____|___________________________________________________|__________|__________|
|
| - materiale de natura obiectelor de inventar (la |603
|303
|
|
| momentul scoaterii din folosin)
|
|
|
|____|___________________________________________________|__________|__________|
|
| - animale i psri
|606
|361
|
|____|___________________________________________________|__________|__________|
|
| - ambalaje
|608
|381
|
|____|___________________________________________________|__________|__________|
|
| - muniii i furnituri pentru aprare naional, |609
|309
|
|
| ordine public i siguran naional i alte
|
|
|
|
| stocuri specifice unor instituii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - materiale i ambalaje pentru rezerva de stat i |689
|304 (305) |
|
| de mobilizare
|
|
|
|____|___________________________________________________|__________|__________|
|10. | Vnzarea ctre teri a stocurilor de produse (cont|411
|%
|
|
| 701 - 703), de materii prime, materiale, mrfuri |
|701 (702, |
|
| (cont 707) precum i facturarea serviciilor
|
|703, 704, |
|
| prestate (cont 704 - 706)
|
|705, 706, |
|
|
|
|707)
|
|
|
|
|4427
|
|____|___________________________________________________|__________|__________|
|11. | Scderea din eviden a stocurilor vndute:
|
|
|
|____|___________________________________________________|__________|__________|
|
| - semifabricate, produse finite, produse reziduale|709
|341 (345, |
|
|
|
|346)
|
|____|___________________________________________________|__________|__________|
|
| - diferene de pre ntre costul de producie i |
|
|
|
| preul standard sau prestabilit al produselor:
|
|
|
|
|
- nefavorabile
|348
|709
|
|
|
- favorabile
|709
|348
|
|____|___________________________________________________|__________|__________|
|
| - mrfuri (n unitile cu amnuntul)
|%
|371
|
|
|
|607
|
|
|
|
|378
|
|
|
|
|4428
|
|
|
| - mrfuri (n unitile en-gros)
|607
|371
|
|____|___________________________________________________|__________|__________|
|
| - ambalaje
|608
|381
|
|____|___________________________________________________|__________|__________|
|12. | Plusuri de natura stocurilor constatate la
|
|
|
|
| inventariere
|
|
|
|____|___________________________________________________|__________|__________|
|
| - materii prime
|301
|601
|
|____|___________________________________________________|__________|__________|
|
|302
|602
|
|____|___________________________________________________|__________|__________|
|
| - materiale de natura obiectelor de inventar
|303
|603
|
|____|___________________________________________________|__________|__________|
|
|609
|
|
|
|
|
|
| stocuri specifice altor instituii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - produse:
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- animale i psri
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- achiziionate
|361
|719
|
|____|___________________________________________________|__________|__________|
|
|
- din producie proprie
|361
|709
|
|____|___________________________________________________|__________|__________|
|
|
- mrfuri - n unitile cu amnuntul
|%
|607
|
|
|
|371, 378 |
|
|
|
- mrfuri - n unitile en-gros
|371
|607
|
|____|___________________________________________________|__________|__________|
|
|
- ambalaje
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- achiziionate
|381
|608
|
|____|___________________________________________________|__________|__________|
|
|
|381
|709
|
|____|___________________________________________________|__________|__________|
|13. | Lipsuri constatate cu ocazia inventarierii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - materii prime
|601
|301
|
|____|___________________________________________________|__________|__________|
|
|602
|302
|
|____|___________________________________________________|__________|__________|
|
| - materiale de natura obiectelor de inventar
|603
|303
|
|____|___________________________________________________|__________|__________|
|
| - animale i psri
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- achiziionate
|606
|361
|
|____|___________________________________________________|__________|__________|
|
|
|709
|361
|
|____|___________________________________________________|__________|__________|
|
| - mrfuri
|607
|371
|
|____|___________________________________________________|__________|__________|
|
| - ambalaje
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- achiziionate
|608
|381
|
|____|___________________________________________________|__________|__________|
|
|
|709
|381
|
|____|___________________________________________________|__________|__________|
|
|309
|
|
|
|
|
|
| stocuri specifice unor instituii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - materiale i ambalaje pentru rezerva de stat i |684
|304 (305) |
|
| de mobilizare
|
|
|
|____|___________________________________________________|__________|__________|
|
| - imputarea lipsurilor persoanelor vinovate:
|
|
|
|
|
- cnd sumele se cuvin bugetului
|428
|448
|
|
|
- cnd sumele rmn la dispoziia instituiei
|428
|719
|
|____|___________________________________________________|__________|__________|
|B. | Metoda inventarului intermitent
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Achiziionarea stocurilor
|
|
|
|____|___________________________________________________|__________|__________|
|a. | - n cazul n care s-au ntocmit facturi:
|%
|401
|
|
|
|601 (602, |
|
|
|
|603)
|
|
|
|
|4426
|
|
|____|___________________________________________________|__________|__________|
|b. | - n cazul n care nu s-au ntocmit facturi:
|%
|408
|
|
|
|601 (602, |
|
|
|
|603)
|
|
|
|
|4428
|
|
|____|___________________________________________________|__________|__________|
|2. | La sfritul lunii, stabilirea stocurilor, pe baza|301 (302, |601
|
|
| inventarului
|303)
|(602, 603)|
|____|___________________________________________________|__________|__________|
|3. | La nceputul lunii urmtoare, trecerea pe
|601 (602, |301 (302, |
|
| cheltuieli a stocurilor constatate la sfritul
|603)
|303)
|
|
| lunii anterioare, pe baza inventarului
|
|
|
|____|___________________________________________________|__________|__________|
|
| AJUSTRI PENTRU DEPRECIEREA STOCURILOR
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Constituirea sau majorarea ajustrilor pentru
|6814
|391 (392, |
|
| deprecierea stocurilor
|
|393, 394, |
|
|
|
|395, 396, |
|
|
|
|397, 398) |
|____|___________________________________________________|__________|__________|
|2. | Diminuarea sau anularea ajustrilor constituite
|391 (392, |7814
|
|
| pentru deprecierea stocurilor
|393, 394, |
|
|
|
|395, 396, |
|
|
|
|397, 398) |
|
|____|___________________________________________________|__________|__________|
|IV | CONTURI DE TERI
|
|
|
|____|___________________________________________________|__________|__________|
|A. | Operaiuni privind decontrile cu furnizorii
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Acordarea avansurilor ctre furnizorii de bunuri, |409
|512 (513, |
|
| lucrri executate, servicii prestate
|
|515, 516, |
|
|
|
|550, 551, |
|
|
|
|560, 561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|2. | Decontarea avansurilor acordate furnizorilor
|401
|409
|
|____|___________________________________________________|__________|__________|
|3. | Acordarea avansurilor ctre furnizorii de active |232 (234) |512 (513, |
|
| fixe
|
|515, 516, |
|
|
|
|560, 561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|4. | Decontarea avansurilor acordate furnizorilor de
|404
|232 (234) |
|
| active fixe
|
|
|
|____|___________________________________________________|__________|__________|
|5. | Decontarea pe baz de efecte comerciale a
|401
|403
|
|
| datoriilor fa de furnizori
|
|
|
|____|___________________________________________________|__________|__________|
|6. | Decontarea pe baz de efecte comerciale a
|404
|405
|
|
| datoriilor fa de furnizorii de active fixe
|
|
|
|____|___________________________________________________|__________|__________|
|7. | Achitarea furnizorilor
|401 (404) |512 (513, |
|
|
|
|515, 516, |
|
|
|
|541, 542, |
|
|
|
|550, 551, |
|
|
|
|560, 561, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|8. | Diferene favorabile de curs valutar rezultate n |401 (404) |765

|
|
| urma lichidrii datoriilor n valut
|
|
|
|____|___________________________________________________|__________|__________|
|B. | Operaiuni privind decontrile cu clienii
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Vnzri ctre clieni - n cazul n care s-au
|411
|%
|
|
| ntocmit facturi
|
|701 (702, |
|
|
|
|703, 704, |
|
|
|
|705, 706, |
|
|
|
|707, 708) |
|
|
|
|4427
|
|____|___________________________________________________|__________|__________|
|2. | Vnzri ctre clieni - n cazul n care nu s-au |418
|%
|
|
| ntocmit facturi
|
|701 (702, |
|
|
|
|703, 704, |
|
|
|
|705, 706, |
|
|
|
|707, 708) |
|
|
|
|4428
|
|____|___________________________________________________|__________|__________|
|3. | nregistrarea facturilor pentru operaiunile
|411
|418
|
|
| evideniate anterior n contul 418
|
|
|
|
| "Clieni-facturi de ntocmit". Concomitent, se
|4428
|4427
|
|
| nregistreaz taxa pe valoarea adugat colectat |
|
|
|____|___________________________________________________|__________|__________|
|4. | Diferene de curs valutar nefavorabile rezultate |%
|411
|
|
| n urma lichidrii creanelor n valut
|5124
|
|
|
|
|665
|
|
|____|___________________________________________________|__________|__________|
|5. | Diferene de curs valutar favorabile rezultate n |5124
|%
|
|
| urma lichidrii creanelor n valut
|
|411
|
|
|
|
|765
|
|____|___________________________________________________|__________|__________|
|6. | Primirea avansurilor de la clieni
|560 (561, |419
|
|
|
|5124)
|
|
|____|___________________________________________________|__________|__________|
|7. | Decontarea avansurilor primite
|419
|411
|
|____|___________________________________________________|__________|__________|
|8. | ncasarea sumelor datorate de clieni
|
|
|
|____|___________________________________________________|__________|__________|
|
|
- prin casierie
|531
|411
|
|____|___________________________________________________|__________|__________|
|
|
- prin trezoreria statului sau bnci
|5124 (528,|411
|
|
|
|557, 560, |
|
|
|
|561, 562) |
|
|____|___________________________________________________|__________|__________|
|9. | Acceptarea efectelor comerciale de ncasat
|413
|411
|
|____|___________________________________________________|__________|__________|
|10. | ncasarea efectelor comerciale
|5124 (560,|413
|
|
|
|561, 562) |
|
|____|___________________________________________________|__________|__________|
|11. | Scderea din eviden a clienilor inceri
|654
|411
|
|____|___________________________________________________|__________|__________|
|12. | Reactivarea clienilor sczui din eviden
|411
|714
|
|____|___________________________________________________|__________|__________|
|C. | Decontri cu personalul i asigurrile sociale
|
|
|
|____|___________________________________________________|__________|__________|
|1. | nregistrarea salariilor conform statelor de
|641
|421
|
|
| salarii
|
|
|
|____|___________________________________________________|__________|__________|
|2. | nregistrarea contribuiilor angajatorilor pentru |6451
|4311
|
|
| asigurri sociale
|
|
|
|____|___________________________________________________|__________|__________|
|4313
|
|
| asigurri sociale de sntate
|
|
|
|____|___________________________________________________|__________|__________|
|
| nregistrarea contribuiilor angajatorilor pentru |6452
|4371
|
|
| asigurri de omaj
|
|
|
|____|___________________________________________________|__________|__________|
|4315
|
|
| accidente de munc i boli profesionale
|
|
|
|____|___________________________________________________|__________|__________|
|5. | nregistrarea reinerilor din salarii, conform
|421
|%
|
|
| statelor de salarii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile asigurailor pentru asigurri
|
|4312
|
|
| sociale
|
|
|
|____|___________________________________________________|__________|__________|
|
|
|4314
|
|
| sociale de sntate
|
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile asigurailor pentru asigurri de |
|4372
|
|
| omaj
|
|
|
|____|___________________________________________________|__________|__________|
|
| - impozitul pe venit de natur salarial
|
|444
|
|____|___________________________________________________|__________|__________|
|
| - avansuri acordate personalului
|
|425
|
|____|___________________________________________________|__________|__________|
|
| - reineri din salarii datorate terilor (rate,
|
|427
|
|
| chirii etc.)
|
|
|
|____|___________________________________________________|__________|__________|
|
| - imputaii, garanii gestionari
|
|4282
|
|____|___________________________________________________|__________|__________|
|
| - alte datorii sociale
|
|438
|
|____|___________________________________________________|__________|__________|
|6. | Virarea reinerilor ctre teri
|%
|550 (551, |
|
|
|
|560, 561, |
|
|
|
|562, 770) |
|____|___________________________________________________|__________|__________|
|
| - impozitul pe venit de natur salarial
|444
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile angajatorilor pentru asigurri
|4311
|
|
|
| sociale
|
|
|
|____|___________________________________________________|__________|__________|
|
|4312
|
|
|
| sociale
|
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile angajatorilor pentru asigurri
|4313
|
|
|
| sociale de sntate
|
|
|
|____|___________________________________________________|__________|__________|
|
|4314
|
|
|
| sociale de sntate
|
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile angajatorilor pentru asigurrile |4371
|
|
|
| de omaj
|
|
|
|____|___________________________________________________|__________|__________|
|
| - contribuiile asigurailor pentru asigurri de |4372
|
|
|
| omaj
|
|
|
|____|___________________________________________________|__________|__________|
|
| - reineri din salarii datorate terilor (rate,
|427
|
|
|
| chirii etc.)
|
|
|
|____|___________________________________________________|__________|__________|
|
| - imputaii
|4282
|
|
|____|___________________________________________________|__________|__________|
|7. | Plata avansurilor din salarii
|425
|512 (513, |
|
|
|
|551, 560, |
|
|
|
|561, 562, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|8. | Achitarea salariilor nete ale personalului
|421
|512 (513, |
|
|
|
|550, 551, |
|
|
|
|560, 561, |
|
|
|
|562, 770) |
|____|___________________________________________________|__________|__________|
|9. | nregistrarea salariilor i a altor drepturi de
|421 (422, |426
|
|
| personal neridicate
|423, 424, |
|
|
|
|425)
|
|
|____|___________________________________________________|__________|__________|
|10. | Achitarea drepturilor de personal neridicate
|426
|512 (513, |
|
|
|
|550, 551, |
|
|
|
|552, 560, |
|
|
|
|561, 562, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|11. | Drepturi de personal neridicate prescrise datorate|426
|448
|
|
| bugetului
|
|
|
|____|___________________________________________________|__________|__________|
|12. | nregistrarea unei pagube din vina unui salariat: |428
|%
|
|
| - cu valoarea contabil a bunului imputat
|
|719
|
|
| - cu diferena dintre valoarea de nlocuire i
|
|
|
|
| valoarea contabil, care urmeaz a se vira la
|
|
|
|
| buget
|
|
|
|____|___________________________________________________|__________|__________|
|13. | nregistrarea unei pagube din vina terilor:
|461
|%
|
|
| - cu valoarea contabil a bunului imputat
|
|719
|
|
| - cu diferena dintre valoarea de nlocuire i
|
|448
|
|
| valoarea contabil, care urmeaz a se vira la
|
|
|
|
| buget
|
|
|
|____|___________________________________________________|__________|__________|
|D. | Taxa pe valoarea adugat
|
|
|
|____|___________________________________________________|__________|__________|
|1. | nregistrarea taxei pe valoarea adugat achitat |4426
|512 (513, |
|
| organelor vamale pentru bunurile i serviciile din|
|516, 531, |
|
| import
|
|542, 550, |
|
|
|
|560, 561, |
|
|
|
|562, 770) |
|____|___________________________________________________|__________|__________|
|2. | nregistrarea TVA deductibil cuprins n facturi |4426
|401 (404) |
|
| sau alte documente legale pentru bunuri
|
|
|
|
| achiziionate, lucrri executate sau servicii
|
|
|
|
| prestate
|
|
|
|____|___________________________________________________|__________|__________|
|3. | nregistrarea TVA aferent bunurilor
|4428
|401 (404) |
|
| achiziionate, lucrrilor executate i serviciilor|
|
|
|
| prestate cu plata n rate
|
|
|
|____|___________________________________________________|__________|__________|
|4. | nregistrarea TVA aferent bunurilor
|4426
|4428
|
|
| achiziionate, lucrrilor executate i serviciilor|
|
|
|
| prestate cu plata n rate - ajunse la scaden
|
|
|
|____|___________________________________________________|__________|__________|
|5. | nregistrarea sumelor ncasate n numerar din
|531
|%
|
|
| vnzarea produselor prin magazine proprii
|
|701 (702, |
|
|
|
|703, 707) |
|
|
|
|4427
|
|____|___________________________________________________|__________|__________|
|6. | nregistrarea facturilor pentru produse livrate, |411
|%
|
|
| lucrri executate i servicii prestate, inclusiv |
|701 (702, |
|
| TVA colectat
|
|703, 704, |
|
|
|
|705, 706, |
|
|
|
|707, 708) |
|
|
|
|4427
|
|____|___________________________________________________|__________|__________|
|7. | nregistrarea vnzrilor de bunuri, lucrri
|411
|%
|
|
| executate i servicii prestate cu plata n rate
|
|701 (702, |
|
|
|
|703, 704, |
|
|
|
|705, 706, |
|
|
|
|707, 708) |
|
|
|
|4428
|
|____|___________________________________________________|__________|__________|
|8. | nregistrarea ncasrii n numerar, prin
|531 (512, |411
|
|
| trezorerie sau prin banc a valorii produselor
|560, 561, |
|
|
| livrate, lucrrilor i serviciilor prestate
|562)
|
|
|____|___________________________________________________|__________|__________|
|9. | nregistrarea TVA exigibil aferent vnzrilor, |4428
|4427
|
|
| lucrrilor executate sau serviciilor prestate
|
|
|
|
| devenit colectat
|
|
|
|____|___________________________________________________|__________|__________|
|10. | La finele lunii, nregistrarea TVA deductibil
|4427
|4426
|
|
| reinut din TVA colectat
|
|
|
|____|___________________________________________________|__________|__________|
|11. | La finele lunii, determinarea TVA datorat
|4427
|4423
|
|
| bugetului de stat (TVA colectat mai mare dect
|
|
|
|
| TVA deductibil)
|
|
|
|____|___________________________________________________|__________|__________|
|12. | La finele lunii, determinarea TVA rmas de
|4424
|4426
|
|
| recuperat sau de compensat n lunile urmtoare
|
|
|
|
| (TVA deductibil mai mare dect TVA colectat)
|
|
|
|____|___________________________________________________|__________|__________|
|13. | Plata TVA datorat bugetului de stat
|4423
|531 (560, |
|
|
|
|561, 562) |
|____|___________________________________________________|__________|__________|
|14. | ncasarea n contul de disponibil a TVA recuperat|560 (561, |4424
|
|
| de la bugetul de stat
|562)
|
|
|____|___________________________________________________|__________|__________|
|15. | Compensarea cu bugetul statului a TVA colectat
|4427
|4424
|
|____|___________________________________________________|__________|__________|
|E. | nregistrarea diferenelor de curs valutar
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Diferene de curs valutar nefavorabile rezultate |665
|401 (403, |
|
| din reevaluarea datoriilor la sfritul perioadei |
|404, 405, |
|
|
|
|408, 419, |
|
|
|
|462)
|
|____|___________________________________________________|__________|__________|
|2. | Diferene de curs valutar favorabile rezultate din|401 (403, |765
|
|
| reevaluarea datoriilor la sfritul perioadei, sau|404, 405, |
|
|
| la plata datoriilor, urmare scderii cursului
|408, 419, |
|
|
| valutar
|462)
|
|
|____|___________________________________________________|__________|__________|
|3. | Diferene de curs valutar nefavorabile rezultate |665
|409 (411, |
|
| din reevaluarea creanelor la sfritul perioadei,|
|413, 418, |
|
| sau la ncasarea creanelor, urmare scderii
|
|461)
|
|
| cursului valutar
|
|
|
|____|___________________________________________________|__________|__________|
|4. | Diferene de curs valutar favorabile rezultate din|409 (411, |765
|
|
| reevaluarea creanelor la sfritul perioadei
|413, 418, |
|
|
|
|461)
|
|
|____|___________________________________________________|__________|__________|
|F. | Valorificarea materialelor rezultate din
|
|
|
|
| dezmembrarea i casarea bunurilor scoase din
|
|
|
|
| funciune
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Cheltuieli ocazionate de casarea, dezmembrarea,
|6xx
|401
|
|
| declasarea activelor fixe, materialelor de natura |
|
|
|
| obiectelor de inventar sau altor materiale
|
|
|
|____|___________________________________________________|__________|__________|
|2. | Materiale rezultate din casare
|302 (303) |719
|
|____|___________________________________________________|__________|__________|
|3. | Valorificarea materialelor rezultate
|602 (603) |302 (303) |
|____|___________________________________________________|__________|__________|
|
| - cnd sumele ncasate se rein de instituia
|411
|719
|
|
| public
|
|
|
|____|___________________________________________________|__________|__________|
|
| - cnd sumele ncasate se vireaz la buget
|411
|448
|
|____|___________________________________________________|__________|__________|
|4. | ncasarea facturii
|560 (561, |411
|
|
|
|770)
|
|
|____|___________________________________________________|__________|__________|
|5. | Virarea la buget a sumelor obinute din
|448
|411
|
|
| valorificare
|
|
|
|____|___________________________________________________|__________|__________|
|
| AJUSTRI PENTRU DEPRECIEREA CREANELOR
|
|
|
|____|___________________________________________________|__________|__________|
|6814
|491
|
|
| deprecierea creanelor-clieni
|
|
|
|____|___________________________________________________|__________|__________|
|491
|7814
|
|
| pentru deprecierea creanelor-clieni
|
|
|
|____|___________________________________________________|__________|__________|
|6814
|496
|
|
| deprecierea creanelor-debitori diveri
|
|
|
|____|___________________________________________________|__________|__________|
|496
|7814
|
|
| pentru deprecierea creanelor-debitori diveri
|
|
|
|____|___________________________________________________|__________|__________|
|V. | CONTURI DE TREZORERIE
|
|
|
|____|___________________________________________________|__________|__________|
|1. | Investiii pe termen scurt
|
|
|
|____|___________________________________________________|__________|__________|
|
| Monografia operaiunilor privind obligaiunile
|
|
|
|
| emise i rscumprate (cont 505) - este prezentat|
|
|
|
| la capitolul buget local
|
|
|
|____|___________________________________________________|__________|__________|
|2. | Conturi la trezoreria statului i bnci
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Ridicri de numerar de la trezoreria statului
|581
|512 (513, |
|
| sau bnci, pe baza extrasului de cont
|
|515, 516, |
|
|
|
|550, 551, |
|
|
|
|552, 560, |
|
|
|
|561, 562, |
|
|
|
|770)
|
|____|___________________________________________________|__________|__________|
|
| - Numerar ridicat de la trezoreria statului sau
|531
|581
|
|
| bnci, pe baza registrului de cas
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Depuneri de numerar la banc
|512 (513, |581
|
|
|
|515, 516, |
|
|
|
|550, 551, |
|
|
|
|552, 560, |
|
|
|
|561, 562, |
|
|
|
|770)
|
|
|____|___________________________________________________|__________|__________|
|
| - Numerar depus la trezoreria statului sau bnci, |581
|531
|
|
| pe baza extrasului de cont
|
|
|
|____|___________________________________________________|__________|__________|
|
| - nregistrarea dobnzilor de ncasat aferente
|5187
|766
|
|
| disponibilitilor aflate n conturi la trezoreria|
|
|
|
| statului i bnci
|
|
|
|____|___________________________________________________|__________|__________|
|
| - ncasarea dobnzilor aferente disponibilitilor|512 (513, |5187
|
|
| n conturi la trezoreria statului i bnci
|515, 516, |
|
|
|
|560, 561, |
|
|
|
|562)
|
|
|____|___________________________________________________|__________|__________|
|3. | Alte valori
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Achiziionarea de timbre potale, tichete i
|532
|401
|
|
| bilete de cltorie i alte valori
|
|
|
|____|___________________________________________________|__________|__________|
|4. | Acreditive i avansuri de trezorerie
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Acordarea avansurilor de trezorerie personalului|542
|531
|
|
| pentru deplasri, achiziii de materiale etc.
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Decontarea avansurilor de trezorerie
|%
|542
|
|
|
|301 - 381 |
|
|
|
|401, 404, |
|
|
|
|428, 531, |
|
|
|
|532,
|
|
|
|
|604 - 614;|
|
|
|
|622 - 628;|
|
|
|
|665
|
|
|
|
|4426
|
|
|____|___________________________________________________|__________|__________|
|
| - La sfritul perioadei, nregistrarea
|542
|765
|
|
| diferenelor de curs valutar favorabile rezultate |
|
|
|
| n urma reevalurii avansurilor de trezorerie n |
|
|
|
| valut
|
|
|
|____|___________________________________________________|__________|__________|
|
|665
|542
|
|
|
|
|
|
| rezultate n urma reevalurii avansurilor de
|
|
|
|
| trezorerie n valut
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Deschiderea acreditivelor n favoarea terilor, |581
|512 (513, |
|
| pe baza extrasului de cont
|
|515, 516, |
|
|
|
|550, 551, |
|
|
|
|560, 561, |
|
|
|
|562, 770) |
|____|___________________________________________________|__________|__________|
|
| - Acreditive deschise, pe baza extrasului de cont |541
|581
|
|____|___________________________________________________|__________|__________|
|
| - Plata furnizorilor din acreditive deschise pe
|401 (404) |541
|
|
| seama acestora
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Rentregirea contului de disponibil cu
|512
|581
|
|
| acreditivele neutilizate, pe baza extrasului de
|(513, 515,|
|
|
| cont
|516, 550, |
|
|
|
|551, 560, |
|
|
|
|561, 562, |
|
|
|
|770)
|
|
|____|___________________________________________________|__________|__________|
|
| - Virarea acreditivelor neutilizate, pe baza
|581
|541
|
|
| extrasului de cont
|
|
|
|____|___________________________________________________|__________|__________|
|
|541
|765
|
|
| diferenelor de curs valutar favorabile rezultate |
|
|
|
| n urma reevalurii acreditivelor n valut
|
|
|
|____|___________________________________________________|__________|__________|
|
|665
|541
|
|
|
|
|
|
| rezultate n urma reevalurii acreditivelor n
|
|
|
|
| valut
|
|
|
|____|___________________________________________________|__________|__________|
|
|5124 (513,|765
|
|
| diferenelor de curs valutar favorabile rezultate |514, 515, |
|
|
| n urma reevalurii disponibilitilor n valut |516, 517, |
|
|
|
|519, 5314)|
|
|____|___________________________________________________|__________|__________|
|
|665
|5124 (513,|
|
|
|514, 515, |
|
| rezultate n urma reevalurii disponibilitilor |
|516, 517, |
|
| n valut
|
|519, 5314)|
|____|___________________________________________________|__________|__________|
|5. | mprumuturi pe termen scurt primite i dobnzi
|
|
|
|
| aferente acestora
|
|
|
|____|___________________________________________________|__________|__________|
|
| - mprumuturi pe termen scurt primite din bugetul |560 (562) | 5194 (5) |
|
| de stat sau bugetul local pentru nfiinarea unor |
|
|
|
| instituii sau activiti finanate integral din |
|
|
|
| venituri proprii
|
|
|
|____|___________________________________________________|__________|__________|
|
| - Rambursarea mprumuturilor
|5194 (5) |560 (562) |
|____|___________________________________________________|__________|__________|
2. Monografia privind nregistrarea n contabilitate a operaiunilor

specifice bugetului de stat
______________________________________________________________________________
| | I. nregistrarea creanelor bugetului de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor bugetului de stat pentru | 463
|
%
|
| | veniturile stabilite prin declaraie fiscal sau |
| 730, 731, |
| | decizie emis de organul fiscal
|
| 732, 733, |
| |
|
| 734, 735, |
| |
|
| 736, 739, |
| |
|
| 745, 746, |
| |
|
| 750, 751, |
| |
|
| 766
|
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor bugetului de
| 463
|
%
|
| | stat cu dobnzile i penalitile de ntrziere, |
| 730, 731, |
| | potrivit legii
|
| 732, 733, |
| |
|
| 734, 735, |
| |
|
| 736, 739, |
| |
|
| 745, 746, |
| |
|
| 750, 751, |
| |
|
| 766
|
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor bugetului de
| 463
|
%
|
| | stat pe baza actelor de control sau a altor
|
| 730, 731, |
| | documente legale
|
| 732, 733, |
| |
|
| 734, 735, |
| |
|
| 736, 739, |
| |
|
| 745, 746, |
| |
|
| 750, 751, |
| |
|
| 766
|
|__|___________________________________________________|___________|___________|
| | II. Stingerea creanelor bugetului de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea veniturilor bugetului pe structura
| 531
| 463
|
| | clasificaiei veniturilor bugetului de stat prin | 520
| 531
|
| | casierie, inclusiv dobnzi i penaliti
|
|
|
|__|___________________________________________________|___________|___________|
| 520
| 463
|
| | clasificaiei veniturilor bugetului de stat prin |
|
|
| | intermediul trezoreriilor statului
|
|
|
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sau din oficiu, a creanelor|
%
| 463
|
| | bugetului de stat
| 730, 731, |
|
| | - analitic distinct (n negru)
| 732, 733, |
|
| |
| 734, 735, |
|
| |
| 736, 739, |
|
| |
| 745, 746, |
|
| |
| 750, 751, |
|
| |
| 766
|
|
| | - analitic distinct (n rou)
|
%
| 463
|
| |
| 730, 731, |
|
| |
| 732, 733, |
|
| |
| 734, 735, |
|
| |
| 736, 739, |
|
| |
| 745, 746, |
|
| |
| 750, 751, |
|
| |
| 766
|
|
|__|___________________________________________________|___________|___________|
| | Sume de compensat sau de restituit
| 4671
| 463
|
| | contribuabililor
|
|
|
|__|___________________________________________________|___________|___________|
| | Compensarea cu obligaii de plat viitoare la
| 4671
| 463
|
| | solicitarea debitorului, a sumelor care exced
|
|
|
| | creanele bugetului de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume de compensat cu obligaii datorate altor
| 4671
| 463
|
| | bugete
|
|
|
|__|___________________________________________________|___________|___________|
| | Virarea ctre alte bugete
| 4671
| 520
|
|__|___________________________________________________|___________|___________|
| | III. Stingerea creanelor fiscale prin alte
|
|
|
| | modaliti
|
|
|
|__|___________________________________________________|___________|___________|
| | Trecerea bunurilor imobile n proprietatea public| 212
| 101
|
| | a statului, urmare procedurii de executare silit |
|
|
|__|___________________________________________________|___________|___________|
| | Concomitent: stingerea creanei bugetare
|
%
| 463
|
| |
| 730, 731, |
|
| |
| 732, 733, |
|
| |
| 734, 735, |
|
| |
| 736, 739, |
|
| |
| 745, 746, |
|
| |
| 750, 751, |
|
| |
| 766
|
|
|__|___________________________________________________|___________|___________|
| | Scutirea sau anularea creanelor bugetului de stat|
%
| 463
|
| | din anul curent
| 730, 731, |
|
| |
| 732, 733, |
|
| |
| 734, 735, |
|
| |
| 736, 739, |
|
| |
| 745, 746, |
|
| |
| 750, 751, |
|
| |
| 766
|
|
| | Scutirea, anularea sau prescripia creanelor
| 117.09
| 463
|
| | bugetului de stat din anii precedeni
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare deinute | 260
| 463
|
| | de stat la societilor comerciale, rezultate din |
|
|
| | conversia n aciuni a creanelor bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea altor titluri imobilizate deinute | 265
| 269
|
| | de statul Romn prin Ministerul Finanelor Publice|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea plii aciunilor deinute de stat | 269
| 7701
|
|__|___________________________________________________|___________|___________|
| | nregistrarea altor titluri imobilizate
| 265
| 463
|
| | (obligaiuni pe termen mediu i lung) rezultate
|
|
|
| | din conversia creanelor bugetului de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | Vnzarea i nregistrarea diferenelor favorabile | 461
|
%
|
| | dintre valoarea contabil a altor titluri
|
| 265
|
| | imobilizate vndute i preul de cesiune
|
| 764
|
| | ncasarea altor titluri imobilizate vndute

| 520
| 461
|
|__|___________________________________________________|___________|___________|
| | Vnzarea i nregistrarea diferenelor
|
%
| 265
|
| | nefavorabile dintre valoarea contabil a altor
| 461
|
|
| | titluri imobilizate vndute i preul de cesiune | 664
|
|
| | ncasarea altor titluri imobilizate vndute
| 520
| 265
|
|__|___________________________________________________|___________|___________|
| | Conversia altor titluri imobilizate n aciuni
| 260
| 265
|
|__|___________________________________________________|___________|___________|
| | Vnzarea i nregistrarea diferenelor
|
%
| 260
|
| | nefavorabile dintre valoarea contabil a
| 461
|
|
| | titlurilor de participare pe termen mediu i lung | 664
|
|
| | vndute i preul de cesiune
|
|
|
| | ncasarea titlurilor de participare vndute
| 520
| 461
|
|__|___________________________________________________|___________|___________|
| | Vnzarea i nregistrarea diferenelor favorabile | 461
|
%
|
| | dintre valoarea contabil a titlurilor de
|
| 260
|
| | participare vndute i preul de cesiune
|
| 764
|
| | ncasarea titlurilor de participare vndute
| 520
| 461
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor reprezentnd dividende
| 463
| 750
|
| | aferente aciunilor, dobndite ca urmare a
|
|
|
| | conversiei creanelor bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea dividendelor cuvenite bugetului de stat | 520
| 463
|
|__|___________________________________________________|___________|___________|
| | IV. Restituiri de sume pentru persoane juridice i|
|
|
| | fizice
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea unor sume fr existena unor titluri
| 520
| 4671
|
| | de crean
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cerere, a sumelor ncasate fr
| 4671
| 520
|
| | existena unui titlu de crean
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele de compensat sau de restituit la cererea
| 463
| 4671
|
| | contribuabililor sau din oficiu, potrivit
|
|
|
| | dispoziiilor legale, reprezentnd sume pltite
|
|
|
| | n plus fa de obligaia fiscal ca urmare a unor|
|
|
| | erori de calcul, aplicarea eronat a prevederilor |
|
|
| | legale sau prin hotrri ale organelor judiciare |
|
|
| | sau a altor organe competente.
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele restituite la cererea contribuabililor sau | 4671
| 520
|
| | din oficiu, ncasate eronat, fr existena unor |
|
|
| | titluri de crean, pltite n plus fa de
|
|
|
| | obligaia fiscal, ca urmare a unei erori de
|
|
|
| | calcul, ca urmare a aplicrii eronate a
|
|
|
| | prevederilor legale, stabilite prin hotrri ale |
|
|
| | organelor judiciare sau a altor organe competente,|
|
|
| | potrivit legii.
|
|
|
|__|___________________________________________________|___________|___________|
| | V. Provizioane pentru deprecierea creanelor
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea sau majorarea provizioanelor pentru | 681
| 4962
|
| | creane depreciate
|
|
|
|__|___________________________________________________|___________|___________|
| | Diminuarea sau anularea provizioanelor constituite| 4962
| 781
|
| | pentru deprecierea creanelor
|
|
|
|__|___________________________________________________|___________|___________|
| | VI. nchiderea conturilor
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de | 7xx
| 121.09
|
| | venituri
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, preluarea n contul de
| 121.09
| 520
|
| | rezultat patrimonial a veniturilor ncasate*
|
|
|
|__|___________________________________________________|___________|___________|
* NOT:
La ntocmirea bilanului centralizat al instituiilor publice, Ministerul Finanelor Publice va
avea n vedere plile i cheltuielile efectuate de ordonatorii de credite ai bugetului de stat
pentru raportarea corect a rezultatului patrimonial - buget de stat.

specifice bugetului local
______________________________________________________________________________
| | nregistrarea creanelor bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor bugetului local pentru
| 464
|
%
|
| | veniturile stabilite prin declaraie fiscal sau |
| 730, 732, |
| | decizie emis de organul fiscal
|
| 734, 735, |
| |
|
| 739, 750, |
| |
|
| 751
|
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor bugetului local| 464
|
%
|
| | cu dobnzile i penalitile de ntrziere,
|
| 730, 732, |
| | potrivit legii
|
| 734, 735, |
| |
|
| 739, 750, |
| |
|
| 751
|
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor bugetului local| 464
|
%
|
| | pe baza actelor de control sau a altor modaliti |
| 730, 732, |
| | legale
|
| 734, 735, |
| |
|
| 739, 750, |
| |
|
| 751
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| 531
| 464
|
| | clasificaiei veniturilor bugetului local prin
| 521
| 531
|
| | casierie, inclusiv dobnzi i penaliti i
|
|
|
| | depunerea n cont de trezorerie
|
|
|
|__|___________________________________________________|___________|___________|
| 521
| 464
|
| | clasificaiei veniturilor bugetului local prin
|
|
|
| | intermediul trezoreriilor
|
|
|
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sau din oficiu, a creanelor| 464
|
%
|
| | bugetului local (analitic distinct)
|
| 730, 732, |
| | - n rou |
| 734, 735, |
| |
|
| 739, 750, |
| |
|
| 751
|
|__|___________________________________________________|___________|___________|
| 464
| 4672
|
| | contribuabilului
|
|
|
|__|___________________________________________________|___________|___________|
| 4672
| 464
|
|
|
|
| | creanele bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume de compensat cu obligaii datorate altor
| 464
| 4672
|
|
|
| bugete
|__|___________________________________________________|___________|___________|
| 4672
| 521
|
|__|___________________________________________________|___________|___________|
| 103
|
| | a unitilor administrativ-teritoriale, urmare
|
|
|
| | procedurii de executare silit
|
|
|
|__|___________________________________________________|___________|___________|
| | Concomitent: stingerea creanei bugetare
| 464
|
%
|
| | - pentru creanele care provin din anul curent
|
| 730, 732, |
| | (n rou)
|
| 734, 735, |
| |
|
| 739, 750, |
| |
|
| 751
|
| | - pentru creanele care provin din anul curent
| 117
| 464
|
|__|___________________________________________________|___________|___________|
| | Scutirea sau anularea creanelor bugetului local |
%
| 464
|
| | din anul curent
| 730, 732, |
|
| |
| 734, 735, |
|
| |
| 739, 750, |
|
| |
| 751
|
|
| | sau
|
|
|
| 117
| 464
|
| | bugetului local din anii precedeni
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea pe cheltuieli a pierderilor din
| 654
| 464
|
| | creanele bugetului local nencasate, potrivit
|
|
|
| | legii.
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea diferenelor nefavorabile dintre
|
%
| 260
|
| | valoarea contabil a titlurilor de participare pe | 5211
|
|
| | termen mediu i lung vndute i preul de cesiune | 664
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea diferenelor favorabile dintre
| 5211
|
%
|
| | valoarea contabil a titlurilor de participaie pe|
| 260
|
| | termen mediu i lung vndute i preul de cesiune |
| 764
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanei reprezentnd dividende
| 464
| 750
|
| | aferente aciunilor pe termen mediu i lung,
|
|
|
| | dobndite ca urmare a conversiei n aciuni a
|
|
|
| | creanelor bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare pe termen | 260
| 269
|
| | mediu i lung achiziionate de bugetul local
| 269
| 7702
|
|__|___________________________________________________|___________|___________|
| | nregistrarea ncasrii dividendelor n contul
| 550
| 464
|
| | 50.51 "Disponibil din dividende ncasate de la
| 581
| 550
|
| | societi comerciale" i virarea n contul
| 5211
| 581
|
| | bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituiri de sume
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea, la cererea debitorului, sau din
| 464
| 4672
|
| | oficiu, a sumelor de restituit pltite n plus
|
|
|
| | fa de obligaia fiscal, ca urmare a unei erori |
|
|
| | de calcul, a aplicrii eronate a prevederilor
|
|
|
| | legale, sau a celor stabilite prin hotrri ale
|
|
|
| | organelor judiciare sau altor organe competente
|
|
|
| | potrivit legii.
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cererea debitorului, sau din
| 4672
| 5211
|
| | oficiu, a sumelor pltite n plus fa de
|
|
|
| | obligaia fiscal, ca urmare a unei erori de
|
|
|
| | calcul, a aplicrii eronate a prevederilor legale,|
|
|
| | sau a celor stabilite prin hotrri ale organelor |
|
|
| | judiciare sau altor organe competente potrivit
|
|
|
| | legii.
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea obligaiei de acordare, la cererea | 666
| 4672
|
| | debitorului, a dobnzilor cuvenite
|
|
|
| | contribuabililor pentru sumele restituite dup
|
|
|
| | termenul legal de plat.
|
|
|
| | Acordarea, la cererea debitorului, a dobnzilor
| 4672
| 5212
|
| | cuvenite pentru sumele restituite dup termenul
|
|
|
| | legal de plat.
|
|
|
|__|___________________________________________________|___________|___________|
| | Ajustri pentru deprecierea creanelor

|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea sau majorarea ajustrilor pentru
| 681
| 496
|
| | deprecierea creanelor bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | Diminuarea sau anularea ajustrilor constituite
| 496
| 781
|
| | pentru deprecierea creanelor bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | nchiderea conturilor i stabilirea rezultatului |
|
|
| | patrimonial al bugetului local la finele perioadei|
|
|
|__|___________________________________________________|___________|___________|
| | nchiderea conturilor de venituri
| 7xx
| 12102
|
|__|___________________________________________________|___________|___________|
| | Preluarea cheltuielilor, dup natur, efectuate
| 6xx
| 5211
|
| | pentru activitatea proprie a unitii
|
|
|
| | administrativ-teritoriale i instituiile
|
|
|
| | subordonate finanate din bugetul local
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea excedentului patrimonial nregistrat de | 12101
| 5211
|
| | activitatea proprie a unitii
|
|
|
|
|
|
|
|
|
| | (cheltuieli < finanarea)
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea deficitului patrimonial nregistrat de | 12101
| 5211
|
| | activitatea proprie a unitii
|
|
|
|
|
|
|
|
|
| | (cheltuieli > finanarea) (n rou)
|
|
|
|__|___________________________________________________|___________|___________|
| | nchiderea conturilor de cheltuieli ale bugetului | 12102
| 6xx
|
| | local
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul anului, reflectarea rezultatului
|
|
|
| | execuiei bugetare din anul curent:
|
|
|
| | - excedent
| 5212
| 5211
|
| | - deficit
| 5211
| 5212
|
|__|___________________________________________________|___________|___________|
| | Rambursarea eventualelor mprumuturi restante
|
%
| 5212
|
| | plata dobnzilor, comisioanelor, spezelor i a
| 162, 165 |
|
| | altor costuri aferente acestora
| 5196
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea fondului de rulment
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea fondului de rulment din excedentul
| 5211
| 5212
|
| | anual al bugetului local, rezultat la nchiderea | 12102
| 131
|
| | exerciiului, potrivit legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele acordate din fondul de rulment n timpul
| 4687
| 5221
|
| | anului pentru acoperirea golurilor temporare de
|
|
|
| | cas provenite din decalaje ntre veniturile i
|
|
|
| | cheltuielile curente ale bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele primite din fondul de rulment pentru
| 5211
| 5197
|
| | acoperirea temporar a golurilor de cas provenite|
|
|
| | din decalaje ntre veniturile i cheltuielile
|
|
|
| | curente ale bugetului local
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele restituite fondului de rulment n situaia | 5197
| 5211
|
| | n care bugetul local nu mai nregistreaz goluri |
|
|
| | temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate n disponibilul din fondul de
| 5221
| 4687
|
| | rulment din cele acordate pentru acoperirea
|
|
|
| | golurilor temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele de ncasat reprezentnd dobnzi acordate de| 5187
| 766
|
| | trezoreria statului pentru disponibilul curent al |
|
|
| | fondului de rulment
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd dobnzi acordate de | 5221
| 5187
|
| | trezoreria statului pentru disponibilul curent al |
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele transferate pentru constituirea de depozite| 581
| 5221
|
| | n condiiile legii, din disponibilul curent al
| 5222
| 581
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume de ncasat reprezentnd dobnzi acordate de | 5187
| 766
|
| | trezoreria statului pentru depozitele constituite |
|
|
| | din fondul de rulment
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd dobnzi acordate de | 5222
| 5187
|
| | trezoreria statului pentru depozitele constituite |
|
|
| | din fondul de rulment
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele avansate din disponibilitile fondului de | 232
| 5221
|
| | rulment furnizorilor i antreprenorilor pentru
|
|
|
| | realizarea de investiii
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea bunurilor livrate sau a lucrrilor de
|
%
| 404
|
| | investiii executate dup caz
| 212, 213, |
|
| |
| 214, 231 |
|
|__|___________________________________________________|___________|___________|
| | Sumele achitate furnizorilor pentru active fixe
| 404
| 5221
|
| | livrate sau lucrri de investiii executate
|
|
|
|__|___________________________________________________|___________|___________|
| | La finalizarea investiiei, n situaia n care
| 212
| 231
|
| | bunurile aparin domeniului privat al unitilor |
|
|
| | administrativ-teritoriale
|
|
|
|__|___________________________________________________|___________|___________|
| | La finalizarea investiiei, n situaia n care
| 212
| 103
|
| | bunurile aparin domeniului public al unitilor | 682
| 231
|
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de | 131
| 6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea fondului pentru
|
|
|
| | construcii de locuine
|
|
|
|__|___________________________________________________|___________|___________|
| | Suma de pltit de ctre persoanele fizice
| 461
| 136
|
| | deintoare de contracte, precontracte sau
|
|
|
| | repartiii reprezentnd preul iniial al
|
|
|
| | locuinei
|
|
|
|__|___________________________________________________|___________|___________|
| | Suma pltit de persoanele fizice deintoare de | 556
| 461
|
| | contracte, precontracte sau repartiii ca avans
| sau
|
|
| | din surse proprii sau mprumutate, respectiv plata| 556
| 136
|
| | integral din surse proprii al preului iniial al|
|
|
| | locuinei
|
|
|
|__|___________________________________________________|___________|___________|
| | O dat cu recepia definitiv a locuinelor n
| 461
| 136
|
| | baza contractelor de mprumut sau de vnzare, dup|
|
|
| | caz, suma care se mai datoreaz de ctre
|
|
|
| | persoanele fizice deintoare de contracte,
|
|
|
| | precontracte sau repartiie determinat ca
|
|
|
| | diferena ntre costul definitiv al apartamentului|
|
|
| | i sumele achitate de beneficiari pn n acest
|
|
|
| | moment (dup deducerea sumelor aprobate pentru a |
|
|
| | fi acordate ca subvenii persoanelor ndreptite |
|
|
| | potrivit legii)
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la persoanele beneficiare de
| 556
| 461
|
| | locuine, n baza contractului de vnzare
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la persoanele beneficiare de

| 556
| 461
|
| | locuine, n baza contractelor de mprumut,
|
|
|
| | reprezentnd rate scadente la mprumutul acordat |
|
|
| | i dobnzile aferente
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la ageni economici n a cror | 556
| 461
|
| | eviden se afl investiiile respective i n a |
|
|
| | cror rspundere s-au preluat evidena, urmrirea |
|
|
| | i ncasarea ratelor la mprumuturile acordate i |
|
|
| | a dobnzilor la mprumuturile respective (mai
|
|
|
| | puin comisionul reinut din dobnzile pltite de |
|
|
| | mprumutai)
|
|
|
|__|___________________________________________________|___________|___________|
| | Avansuri acordate din contul de depozite speciale | 232
| 556
|
| | constituite pentru construcii de locuine pentru |
|
|
| | realizarea de construcii de locuine, potrivit
|
|
|
| | legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Lucrri executate la obiectivele de investiii
| 231
| 404
|
|__|___________________________________________________|___________|___________|
| | Sumele achitate constructorilor pentru lucrrile | 404
| 556
|
| | executate la obiective de investiii pentru
|
|
|
| | construirea de noi locuine
|
|
|
|__|___________________________________________________|___________|___________|
| 6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea taxelor speciale
|
|
|
|__|___________________________________________________|___________|___________|
| | Taxe speciale datorate de beneficiarii de servicii| 461
| 137
|
| | publice
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd taxe speciale
| 553
| 461
|
| | constituite
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate n numerar reprezentnd taxe
| 531
| 461
|
| | speciale
|
|
|
|__|___________________________________________________|___________|___________|
| | Depunerea n contul de disponibil la trezorerie a | 581
| 531
|
| | taxelor speciale ncasate n numerar
| 553
| 581
|
|__|___________________________________________________|___________|___________|
| | Avansuri acordate furnizorilor, potrivit legii
|
%
| 553
|
| |
| 232
|
|
| |
| 409
|
|
|__|___________________________________________________|___________|___________|
| | Sumele achitate furnizorilor pentru bunuri
|
%
| 553
|
| | livrate, lucrri executate i servicii prestate
| 401
|
|
| |
| 404
|
|
|__|___________________________________________________|___________|___________|
| | La finele lunii, drepturile personalului suportate| 641
| 421
|
| | din taxe speciale instituite, conform legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele reprezentnd contribuia datorat bugetului| 645
| 431
|
| | asigurrilor sociale de stat, Fondului naional
|
|
|
| | unic de asigurri sociale de sntate, fondului de|
|
|
| | risc i accidente de munc suportate din taxe
|
|
|
| | speciale instituite, conform legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele reprezentnd contribuia datorat bugetului| 645
| 437
|
| | asigurrilor pentru omaj suportat din taxe
|
|
|
| | speciale instituite, conform legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea lucrrilor executate i serviciilor
| 628
| 401
|
| | prestate
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea materialelor consumate care au fost
| 601 - 609 | 301 - 309 |
| | achiziionate din taxe speciale
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea activelor fixe i a obiectivelor de

| 231
| 404
|
| | investiii n curs de execuie
|
|
|
|__|___________________________________________________|___________|___________|
| | Plata furnizorilor de active fixe
| 404
| 553
|
|__|___________________________________________________|___________|___________|
| | La finalizarea investiiei, recepia activului
| 212
| 231
|
| | fix, n situaia n care bunurile aparin
|
|
|
| | domeniului privat al unitilor
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea amortizrii lunare a activelor fixe | 681
| 281
|
| | procurate din taxe speciale
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, cu totalul cheltuielilor | 137
| 6xx
|
| | efectuate n cursul perioadei, pentru nchiderea |
|
|
| | conturilor de cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi interne i externe contractate de
|
|
|
| | autoritile administraiei publice locale pe
|
|
|
| | termen lung
|
|
|
|__|___________________________________________________|___________|___________|
| | Tragerile din mprumuturi intrate n contul de
| 516
| 162 (165) |
| | disponibil
|
|
|
|__|___________________________________________________|___________|___________|
| | Acordarea de avansuri pentru realizarea
| 232 (234, | 516 (517) |
| | obiectivelor prevzute n contract - din contul
| 409)
|
|
| | de disponibil
|
|
|
|__|___________________________________________________|___________|___________|
| 232 (234, | 162 (163, |
| 409)
| 165)
|
| | de mprumut
|
|
|
|__|___________________________________________________|___________|___________|
| | Decontarea avansurilor acordate, la primirea
| 401 (404) |
%
|
| | bunurilor, executarea lucrrilor i prestarea
|
| 232
|
| | serviciilor
|
| 234
|
| |
|
| 409
|
|__|___________________________________________________|___________|___________|
| | Plata furnizorilor din contul de disponibil mai
|
%
| 516 (517) |
| | puin avansurile acordate i evidenierea
| 401 (404) |
|
| | diferenelor de curs valutar nefavorabile
| 665
|
|
|__|___________________________________________________|___________|___________|
| | Plata furnizorilor din contul de mprumut mai
|
%
| 162 (163, |
| 401 (404) | 165)
|
| 665
|
|
|__|___________________________________________________|___________|___________|
| 401 (404) |
%
|
|
| 516 (517) |
| | diferenelor de curs valutar favorabile
|
| 765
|
|__|___________________________________________________|___________|___________|
| 401 (404) |
%
|
|
| 162 (163, |
|
| 165)
|
| |
|
| 765
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, reevaluarea mprumuturilor| 665
| 162 (163, |
| | externe la cursul valutar din ultima zi a
|
| 165)
|
| | perioadei i evidenierea diferenelor de curs
|
|
|
| | valutar nefavorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, reevaluarea mprumuturilor| 162 (163, | 765
|
| 165)
|
|
|
|
|
| | valutar favorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, reevaluarea soldului
| 665
| 516
|
| | contului de disponibil i evidenierea
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|

| 516
| 765
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Rambursarea la scaden a mprumuturilor pe termen| 162 (163, | 7702
|
| | lung
| 165)
|
|
|__|___________________________________________________|___________|___________|
| | Evidenierea dobnzilor datorate
| 666
| 168
|
|__|___________________________________________________|___________|___________|
| | Plata dobnzilor i comisioanelor aferente
|
%
| 7702
|
| | mprumuturilor pe termen lung
| 168
|
|
| |
| 627
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi interne i externe contractate
|
|
|
| | autoritile administraiei publice locale pe
|
|
|
| | termen scurt
|
|
|
|__|___________________________________________________|___________|___________|
| | Tragerile din mprumuturi intrate n contul de
| 516
| 5196
|
| | disponibil
|
|
|
|__|___________________________________________________|___________|___________|
| 232 (234, | 516
|
| 409)
|
|
| | de disponibil
|
|
|
|__|___________________________________________________|___________|___________|
| 232 (234, | 5196
|
| 409)
|
|
| | de mprumut
|
|
|
|__|___________________________________________________|___________|___________|
| | Decontarea avansurilor acordate, la primirea
| 401 (404) |
%
|
| | bunurilor, executarea lucrrilor i prestarea
|
| 232
|
| | serviciilor
|
| 234
|
| |
|
| 409
|
|__|___________________________________________________|___________|___________|
|
%
| 516
|
| 401 (404) |
|
| 665
|
|
|__|___________________________________________________|___________|___________|
|
%
| 5196
|
| 401 (404) |
|
| 665
|
|
|__|___________________________________________________|___________|___________|
| 401 (404) |
%
|
|
| 516
|
|
| 765
|
|__|___________________________________________________|___________|___________|
| 401 (404) |
%
|
|
| 5196
|
|
| 765
|
|__|___________________________________________________|___________|___________|
| 5196
|
|
|
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| 765
|
|
|
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| 665
| 516
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| 516
| 765
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Rambursarea la scaden a mprumuturilor pe termen| 5196
| 7702
|
| | scurt
|
|
|
|__|___________________________________________________|___________|___________|
| | Evidenierea dobnzilor datorate
| 666
| 5181
|
|__|___________________________________________________|___________|___________|
| | Plata dobnzilor i comisioanelor aferente
|
%
| 7702
|
| | mprumuturilor pe termen scurt
| 5181
|
|
| |
| 627
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi primite din bugetele locale pentru
|
|
|
| | nfiinarea unor instituii i servicii publice
|
|
|
| | sau a unor activiti finanate integral din
|
|
|
| | venituri proprii
|
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi pe termen scurt primite pentru
| 560 (562) | 5195
|
|
|
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Rambursarea mprumuturilor pe termen scurt primite| 5195
| 560 (562) |
| | pentru nfiinarea unor instituii i servicii
|
|
|
| | publice sau a unor activiti finanate integral |
|
|
| | din venituri proprii
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume primite din fondul de rulment pentru
|
|
|
| | acoperirea golurilor temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume primite din fondul de rulment pentru
| 5211
| 5197
|
| | acoperirea golurilor temporare de cas provenite |
|
|
| | din decalaje ntre venituri i cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume restituite fondului de rulment n situaia n| 5197
| 5211
|
| | care bugetul local nu nregistreaz goluri
|
|
|
| | temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume primite din disponibilitile contului curent|
|
|
| | general al trezoreriei statului
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume primite din disponibilitile contului curent| 5211
| 5198
|
| | general al trezoreriei statului pentru acoperirea |
|
|
| | golurilor temporare de cas, dup utilizarea
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume restituite contului curent general al
| 5198
| 5211
|
| | trezoreriei statului n situaia n care bugetul |
|
|
| | local nu nregistreaz goluri temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi acordate din bugetele locale pentru
|
|
|
|
|
|
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturi pe termen scurt acordate din bugetul | 4682
| 7702
|
| | local pentru nfiinarea unor instituii i
|
|
|
| | servicii publice sau a unor activiti finanate |
|
|
| | integral din venituri proprii
|
|
|
|__|___________________________________________________|___________|___________|
| | mprumuturile pe termen scurt acordate din bugetul| 5211
| 4682
|
| | local pentru nfiinarea unor instituii i
|
|
|
| | servicii publice sau a unor activiti finanate |
|
|
| | integral din venituri proprii, rambursate
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume acordate din fondul de rulment pentru
|
|
|
| | acoperirea golurilor temporare de cas
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume acordate n timpul anului din fondul de
| 4687
| 5221
|
| | rulment pentru acoperirea golurilor temporare de |
|
|
| | cas provenite din decalaje ntre venituri i
|
|
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume ncasate n timpul anului reprezentnd
| 5221
| 4687
|
| | restituiri de sume acordate din fondul de rulment |
|
|
|__|___________________________________________________|___________|___________|
| | Cote defalcate din impozitul pe venit pentru
|
|
|
| | echilibrarea bugetelor locale
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume alocate din impozitul pe venit, ncasat la
| 523
| 440
|
| | bugetul de stat la nivelul fiecrei uniti
|
|
|
| | administrativ-teritoriale, n contul distinct
|
|
|
| | deschis pe seama consiliului judeean pentru
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume virate bugetelor locale din contul distinct | 440
| 523
|
| | deschis pe seama consiliului judeean pentru
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume ncasate de bugetele locale ale comunelor,
| 5211
| 7312
|
| | oraelor, municipiilor i judeului de la
|
|
|
| | consiliile judeene reprezentnd cote defalcate
|
|
|
| | din impozitul pe venit, pentru echilibrare
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea sumelor reprezentnd
|
|
|
| | amortizarea activelor fixe deinute de serviciile |
|
|
| | publice de interes local
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea bunurilor livrate, lucrri executate i | 411
| 134
|
| | servicii prestate de serviciile publice de interes|
|
|
| | local care desfoar activiti de natur
|
|
|
| | economic i care au obligaia calculrii,
|
|
|
| | nregistrrii i recuperrii fizice i morale a
|
|
|
| | activelor fixe prin tarif sau pre, potrivit
|
|
|
| | legii, i constituirea fondului de amortizare
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea bunurilor livrate, lucrri executate i | 560
| 411
|
| | servicii prestate
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele virate de serviciile publice de interes
| 554
| 581
|
| | local care desfoar activiti economice i
| 581
| 560
|
| | recupereaz uzura fizic i moral a activelor
|
|
|
| | fixe aferent acestor activiti n cont distinct |
|
|
| | la unitile trezoreriei statului
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume datorate pentru active fixe i obiective de | 212 (213, | 404
|
| 214, 231) |
|
|__|___________________________________________________|___________|___________|
|
%
| 554
|
| | obiectivelor de investiii
| 409
|
|
| |
| 234
|
|
|__|___________________________________________________|___________|___________|
| 212
| 231
|
| | fix, n situaia n care aparine domeniului
|
|
|
| | privat al unitii administrativ-teritoriale
|
|
|
|__|___________________________________________________|___________|___________|
| | Cheltuieli cu amortizarea activelor fixe procurate| 681
| 281
|
| | din sumele ncasate reprezentnd amortizarea
|
|
|
| | activelor fixe deinute de serviciile publice de |
|
|
| | interes local
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei nchiderea conturilor de
| 134
| 6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea fondului de risc
|
|
|
|__|___________________________________________________|___________|___________|
| | a. Constituirea i utilizarea fondului de risc
|
|
|
| | (n lei)
|
|
|
|__|___________________________________________________|___________|___________|
| | Comisioane datorate de beneficiarii mprumuturilor| 461
| 135
|
| | garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Comisioane ncasate datorate de beneficiarii
| 555
| 461
|
| | mprumuturilor garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Dobnzile i penalitile de ntrziere aplicate | 461
| 135
|
| | pentru neplata n termen a obligaiilor de ctre |
|
|
| | beneficiarii mprumuturilor garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd dobnzi i penaliti| 555
| 461
|
| | de ntrziere
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la bugetul local n completarea| 555
| 135
|
| | surselor de constituire a fondului de risc
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele achitate instituiilor finanatoare
| 461
| 555
|
| | reprezentnd rate scadente la mprumuturi
|
|
|
| | garantate de unitile administrativ-teritoriale |
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd rambursri de rate
| 555
| 461
|
| | achitate de unitatea administrativ-teritorial n |
|
|
| | contul beneficiarilor mprumuturilor garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate n plus, datorate agenilor
| 461
| 462
|
| | economici i serviciilor publice de interes local |
|
|
|__|___________________________________________________|___________|___________|
| | Sumele restituite agenilor economici i
| 462
| 555
|
| | serviciilor publice reprezentnd sumele ncasate |
|
|
| | n plus
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele regularizate cu bugetul local la sfritul | 135
| 555
|
| | anului n limita sumelor primite i diminuarea
|
|
|
| | fondului de risc constituit
|
|
|
|__|___________________________________________________|___________|___________|
| | b. Constituirea i utilizarea fondului de risc
|
|
|
| | (n valut)
|
|
|
|__|___________________________________________________|___________|___________|
| | Comisioane datorate de beneficiarii mprumuturilor| 461
| 135
|
| | garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Comisioane ncasate de la beneficiarii
| 555
|
%
|
| | mprumuturilor garantate, potrivit legii i
|
| 461
|
| | nregistrarea diferenelor de curs valutar
|
| 765
|
| | favorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Comisioane ncasate de la beneficiarii
|
%
| 461
|
| | mprumuturilor garantate, potrivit legii i
| 555
|
|
| 665
|
|
| | nefavorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Dobnzile i penalitile de ntrziere aplicate | 461
| 135
|
| | pentru neplata n termen a obligaiilor de ctre |
|
|
| | beneficiarii mprumuturilor garantate
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd dobnzi i penaliti| 555
|
%
|
| | de ntrziere i nregistrarea diferenelor de
|
| 461
|
| | curs valutar favorabile
|
| 765
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate reprezentnd dobnzi i penaliti|
%
| 461
|
| | de ntrziere i nregistrarea diferenelor de
| 555
|
|
| | curs valutar nefavorabile
| 665
|
|
|__|___________________________________________________|___________|___________|
| | Sumele acordate din bugetul local n completarea | 555
| 135
|
| | surselor de constituire a fondului de risc
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele achitate instituiilor finanatoare
| 461
| 555
|
| | reprezentnd rate scadente la mprumuturi
|
|
|
| | garantate de unitatea administrativ-teritorial
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la beneficiarii mprumuturilor | 555
|
%
|
| | garantate reprezentnd rambursri de rate achitate|
| 461
|
| | de unitatea administrativ-teritorial i
|
| 765
|
|
|
|
| | favorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate de la beneficiarii mprumuturilor |
%
| 461
|
| | garantate reprezentnd rambursri de rate achitate| 555
|
|
| | de unitatea administrativ-teritorial i
| 665
|
|
|
|
|
| | nefavorabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate n plus, datorate agenilor
| 461
| 462
|
| | economici i serviciilor publice de subordonare
|
|
|
| | local
|
|
|
|__|___________________________________________________|___________|___________|
|
%
| 555
|
| | serviciilor publice reprezentnd sumele ncasate | 462
|
|
| | n plus i nregistrarea diferenelor de curs
| 665
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| 462
|
%
|
| | serviciilor publice reprezentnd sumele ncasate |
| 555
|
| | n plus i nregistrarea diferenelor de curs
|
| 765
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele regularizate cu bugetul local la sfritul | 135
| 555
|
| | anului n limita sumelor primite i diminuarea
|
|
|
| | fondului de risc constituit
|
|
|
|__|___________________________________________________|___________|___________|
| 135
|
| | venituri i cheltuieli din diferene de curs
| 135
| 665
|
| | valutar
|
|
|
|__|___________________________________________________|___________|___________|
| | Constituirea i utilizarea fondurilor externe
|
|
|
| | nerambursabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume de primit de la Agenii/Autoriti de
| 458
| 774
|
| | Implementare pe baza cererilor de fonduri
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele ncasate n contul de disponibil de la
| 5152
| 458
|
| | banc reprezentnd fonduri externe
|
|
|
| | nerambursabile - n valut
|
|
|
|__|___________________________________________________|___________|___________|
| | Efectuarea schimbului valutar - n situaia n
| 5151
|
%
|
| | care se nregistreaz diferen favorabil de curs|
| 5152
|
| | valutar (ntre cursul bncii comerciale i cursul |
| 765
|
| | Bncii Centrale Europene)
|
|
|
|__|___________________________________________________|___________|___________|
| | Efectuarea schimbului valutar - n situaia n
|
%
| 5152
|
| | care se nregistreaz diferen nefavorabil de
| 5151
|
|
| | curs valutar (ntre cursul bncii comerciale i
| 665
|
|
| | cursul Bncii Centrale Europene)
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume pltite furnizorilor reprezentnd avansuri
|
%
| 5151
|
| | acordate pentru realizarea proiectelor finanate | 409
|
|
| | din fonduri externe nerambursabile
| 232
|
|
| |
| 234
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea materialelor achiziionate, ce urmeaz a | 301 - 309 | 401
|
| | se achita din fonduri externe nerambursabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea lucrrilor executate i serviciilor
| 610 - 629 | 401
|
| | prestate ce urmeaz a se achita din fonduri
|
|
|
| | externe nerambursabile
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea activelor fixe i obiectivelor de
| 212 (213, | 404
|

| 213, 231) |
|
|__|___________________________________________________|___________|___________|
| | Sume pltite furnizorilor pentru bunuri livrate, |
%
| 5151
|
| | lucrri executate, servicii prestate
| 401
|
|
| |
| 404
|
|
|__|___________________________________________________|___________|___________|
| | Sume pltite reprezentnd rate la mprumuturi
| 1621
| 5151
|
| | contractate de autoritile locale (anterior,
|
|
|
| | nregistrarea mprumutului primit 5151 = 1622 i |
|
|
| | 1622 = 1621)
|
|
|
|__|___________________________________________________|___________|___________|
| | Sume pltite reprezentnd dobnzi aferente
| 1682
| 5151
|
| | mprumuturilor contractate de autoritile locale |
|
|
| | (anterior, nregistrarea dobnzii datorate:
|
|
|
| | 666 = 1682)
|
|
|
|__|___________________________________________________|___________|___________|
| | Valoarea materialelor consumabile achiziionate
| 601 - 609 | 301 - 309 |
| | din fonduri externe nerambursabile
|
|
|
|__|___________________________________________________|___________|___________|
| 212
| 231
|
| | fix, n situaia n care activul fix aparine
|
|
|
| | domeniului privat al unitilor
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea amortizrii lunare a activelor fixe | 681
| 281
|
| | procurate din fonduri externe nerambursabile
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de | 121.08
|
%
|
| | cheltuieli
|
| 601 - 609 |
| |
|
| 610 - 629 |
| |
|
| 665
|
| |
|
| 681
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei nchiderea contului de
| 774
| 121.08
|
| | venituri
|
|
|
|__|___________________________________________________|___________|___________|

specifice bugetului asigurrilor sociale de stat
______________________________________________________________________________
| | nregistrarea veniturilor bugetului asigurrilor |
|
|
| | sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea veniturilor bugetului asigurrilor | 465
| 7451,
|
| | sociale de stat
|
| 7454,
|
| |
|
| 7461, 7469|
|__|___________________________________________________|___________|___________|
| | nregistrarea subveniilor primite de bugetul
| 5251
| 772
|
| | asigurrilor sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea sumelor de restituit sau de
| 465
| 4673
|
| | compensat
| 4673
| 525
|
|__|___________________________________________________|___________|___________|
| | nregistrarea sumelor ncasate n numerar
| 5311
| 7451,
|
| | reprezentnd venituri ale bugetului asigurrilor |
| 7454,
|
| | sociale de stat
|
| 7461, 7469|
| |
| 5251
| 5311
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare (aciuni) | 260
| 465
|
| | rezultate din conversia creanelor bugetului
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|

|
%
| 260
|
| | valoarea contabil a titlurilor de participare
| 5251
|
|
| 664
|
|
|__|___________________________________________________|___________|___________|
| 525
|
%
|
|
| 260
|
|
| 764
|
|__|___________________________________________________|___________|___________|
| 465
| 750
|
| | aferente aciunilor, dobndite ca urmare a
|
|
|
| | conversiei a creanelor bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| 550
| 465
|
| 581
| 550
|
| 5251
| 581
|
| | bugetului asigurrilor sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor bugetului asigurrilor
|
|
|
| | sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| 465
|
%
|
| | sociale de stat pe baza titlurilor de crean,
|
| 7451,
|
| | sau altor documente legale, pe structura
|
| 7454,
|
| | clasificaiei bugetare
|
| 7461,
|
| |
|
| 7469, 750 |
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor bugetului
| 465
|
%
|
| | asigurrilor sociale de stat cu dobnzile i
|
| 7451,
|
| | penalitile de ntrziere, potrivit legii
|
| 7454,
|
| |
|
| 7461, 7469|
|__|___________________________________________________|___________|___________|
| 465
|
%
|
| | asigurrilor sociale de stat pe baza actelor de
|
| 7451,
|
| | control sau a altor documente legale
|
| 7454,
|
| |
|
| 7461, 7469|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor bugetului asigurrilor
|
|
|
| | sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| 5311
| 465
|
| | clasificaiei veniturilor bugetului asigurrilor | 5251
| 5311
|
| | sociale de stat prin casierie, inclusiv dobnzi i|
|
|
| | penaliti
|
|
|
|__|___________________________________________________|___________|___________|
| 5251
| 465
|
| | clasificaiei veniturilor bugetului asigurrilor |
|
|
| | sociale de stat prin intermediul trezoreriilor
|
|
|
| | statului
|
|
|
|__|___________________________________________________|___________|___________|
|
|
|
|
|
| 465
|
%
|
| |
|
| 7451,
|
| |
|
| 7454,
|
| |
|
| 7461, 7469|
| |
|
| 750 (rou)|
| 465
|
%
|
| |
|
| 7451,
|
| |
|
| 7454,
|
| |
|
| 7461, 7469|
| |
|
| 750
|
|__|___________________________________________________|___________|___________|
| 465
| 4673
|
| | contribuabililor
|
|
|
|__|___________________________________________________|___________|___________|
| 4673
| 465
|
|
|
|
| | creanele bugetului asigurrilor sociale de stat |
|
|
|__|___________________________________________________|___________|___________|
| | Compensarea cu obligaii datorate altor bugete
| 465
| 4673
|
|__|___________________________________________________|___________|___________|
| 4673
| 5251
|
|__|___________________________________________________|___________|___________|
| | Restituiri de sume ctre persoane juridice i
|
|
|
| | fizice
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea unor sume fr existena unui titlu
| 5251
| 4673
|
| | de crean
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cerere, a sumelor ncasate fr
| 4673
| 5251
|
| | existena unui titlu de crean
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cererea debitorului, a sumelor
| 465
| 4673
|
| | pltite n plus fa de obligaia fiscal
| 4673
| 5251
|
|__|___________________________________________________|___________|___________|
| 465
| 4673
|
| | pltite n plus ca urmare unei erori de calcul
| 4673
| 5251
|
|__|___________________________________________________|___________|___________|
| 465
| 4673
|
| | pltite n plus ca urmare a aplicrii eronate a
| 4673
| 5251
|
| | prevederilor legale
|
|
|
|__|___________________________________________________|___________|___________|
| 465
| 4673
|
| | pltite n plus stabilite prin hotrri ale
| 4673
| 5251
|
|
|
|
| | potrivit legii
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea i plata dobnzilor cuvenite
| 666
| 4673
|
| | contribuabililor pentru sumele restituite sau
| 4673
| 5251
|
| | rambursate cu depirea termenului legal
|
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor fiscale prin alte
|
|
|
| | modaliti
|
|
|
|__|___________________________________________________|___________|___________|
| 101
|
|
|
|__|___________________________________________________|___________|___________|
| | Concomitent, stingerea creanei bugetare
|
%
| 465
|
| |
| 7451,
|
|
| |
| 7454,
|
|
| |
| 7461, 7469|
|
| |
| 750
|
|
|__|___________________________________________________|___________|___________|
| | Scutirea sau anularea creanelor bugetului
|
%
| 465
|
| | asigurrilor sociale de stat din anul curent
| 745, 746 |
|
| |
|
|
|
| 117.03
| 465
|
| | bugetului asigurrilor sociale de stat din anii
|
|
|
| | precedeni
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea cheltuielilor specifice bugetului
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea cheltuielilor privind drepturile de | 676
| 7461
|
| | asigurri sociale reinute de angajatori direct
|
|
|
| | din sumele datorate bugetului asigurrilor sociale|
|
|
| | de stat, potrivit legii
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea cheltuielilor privind drepturile de | 676
| 422
|
| | pensii i a altor drepturi de asigurri sociale
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea reinerilor din pensii:
| 422
|
%
|
|__|___________________________________________________|___________|___________|
| | - impozit pe venit din pensii
|
| 444
|
|__|___________________________________________________|___________|___________|
| | - chirii, cumprri cu plata n rate i alte
|
| 427
|
| | obligaii.
|
|
|
|__|___________________________________________________|___________|___________|
| | - debite fa de instituie
|
| 461
|
|__|___________________________________________________|___________|___________|
| | Sumele pltite prin virament reprezentnd pensii | 422
| 7703
|
| | i alte drepturi de asigurri sociale
|
|
|
|__|___________________________________________________|___________|___________|
| | Sumele pltite n numerar reprezentnd pensii i | 5311
| 7703
|
| | alte drepturi de asigurri sociale potrivit legii | 422
| 5311
|
|__|___________________________________________________|___________|___________|
| | nregistrarea pensiilor neridicate
| 422
| 426
|
|__|___________________________________________________|___________|___________|
| 6812
| 496
|
| | deprecierea creanelor
|
|
|
|__|___________________________________________________|___________|___________|
| 496
| 7812
|
|
|
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial al bugetului asigurrilor sociale de |
|
|
| | stat la sfritul perioadei
|
|
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial la nivelul caselor teritoriale de
|
|
|
| | pensii
|
|
|
|__|___________________________________________________|___________|___________|
| | nchiderea contului de finanare la nivelul
| 7703
| 5251
|
| | plilor nete de cas i diminuarea disponibilului|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de | 7xx
| 121.03
|
| | venituri
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de | 121.03
| 6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
| | La nceputul anului transferul rezultatului
| 121.03
| 117.03
|
| | patrimonial (excedent) asupra rezultatului
|
|
|
| | reportat
|
|
|
|__|___________________________________________________|___________|___________|
| | La nceputul anului transferul rezultatului
| 117.03
| 121.03
|
| | patrimonial (deficit) asupra rezultatului reportat|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul rezultatului execuiei bugetului
|
|
|
| | asigurrilor sociale n contul Casei Naionale de |
|
|
| | Pensii i Alte Drepturi de Asigurri Sociale
|
|
|
|__|___________________________________________________|___________|___________|
| | - preluarea de ctre casele teritoriale de pensii | 5252
| 481
|
| | de la Casa Naional de Pensii i alte drepturi de|
|
|
| | Asigurri Sociale a deficitului execuiei bugetare|
|
|
| | nregistrat n anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | - virarea de ctre casele teritoriale de pensii, a| 481
| 5252
|
| | excedentului execuiei bugetare din anul curent la|
|
|
| | Casa Naional de Pensii i alte Drepturi de
|
|
|
| | Asigurri Sociale
|
|
|
|__|___________________________________________________|___________|___________|
| | La nivelul Casei Naionale de Pensii i alte
|
|
|
| | Drepturi de Asigurri Sociale
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea veniturilor din subvenii primite de| 5251
| 772
|
| | bugetul asigurrilor sociale de stat
|
|
|
|__|___________________________________________________|___________|___________|
| | Acoperirea deficitului bugetului asigurrilor
| 5252
| 166
|
| | sociale de stat din disponibilitile aflate n
|
|
|
| | contul general al trezoreriei
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea sumelor trezoreriei statului din cele | 166
| 5252
|
| | acordate pentru acoperirea deficitului bugetului |

|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | nchiderea contului de venituri din subvenii
| 772
| 121.03
|
|__|___________________________________________________|___________|___________|
| | - acoperirea de ctre Casa Naional de Pensii i | 481
| 5252
|
| | alte Drepturi de Asigurri Sociale, a deficitului |
|
|
| | execuiei bugetare nregistrat n anul curent la |
|
|
| | nivelul caselor teritoriale de pensii
|
|
|
|__|___________________________________________________|___________|___________|
| | - preluarea de ctre Casa Naional de Pensii i | 5252
| 481
|
| | alte Drepturi de Asigurri Sociale a excedentului |
|
|
| | execuiei bugetare din anul curent nregistrat de |
|
|
| | casele teritoriale de pensii
|
|
|
|__|___________________________________________________|___________|___________|
| | Stabilirea rezultatului execuiei bugetului
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul excedentului bugetar din anul curent n| 5253
| 5252
|
| | rezultatul execuiei bugetare din anii precedeni |
|
|
|__|___________________________________________________|___________|___________|
| | Excedentul din anii precedeni utilizat n
| 5252
| 5253
|
| | acoperirea deficitului execuiei bugetare din anul|
|
|
| | curent
|
|
|
|__|___________________________________________________|___________|___________|

specifice bugetului asigurrilor pentru somaj
______________________________________________________________________________
| | nregistrarea veniturilor bugetului asigurrilor |
|
|
| | pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea veniturilor bugetului asigurrilor |5741
|
%
|
| | pentru omaj (ncasri din alte surse)
|
|7514, 766 |
|__|___________________________________________________|___________|___________|
| | nregistrarea sumelor ncasate eronat
|5741
|4664
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
| | compensat
|4674
|5741
|
|__|___________________________________________________|___________|___________|
|531
|
%
|
| | reprezentnd venituri ale bugetului asigurrilor |
|7514
|
| | pentru omaj i depunerea n contul de trezorerie |581
|531
|
| |
|5741
|581
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare i a altor|
|
|
| | titluri imobilizate
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare (aciuni |260
|4664
|
| | pe termen mediu i lung) rezultate din conversia |
|
|
| | creanelor bugetului asigurrilor pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
|
%
|260
|
| | valoarea contabil a titlurilor de participare pe |5741
|
|
| | termen mediu i lung vndute i preul de cesiune |664
|
|
|__|___________________________________________________|___________|___________|
|5741
|
%
|
|
|260
|
|
|764
|
|__|___________________________________________________|___________|___________|
|4664
|750
|
|
|
|
| | dobndite ca urmare a conversiei creanelor

|
|
|
| | bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participaii pe
|260
|269
|
| | termen mediu i lung achiziionate de bugetul
|
|
|
| | asigurrilor pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
|550
|4664
|
|581
|550
|
|5741
|581
|
|
|
|
|__|___________________________________________________|___________|___________|
|
|
|
| | pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
|4664
|
%
|
| | pentru omaj pe baza titlurilor de crean, pe
|
|7452, 7462,|
| | structura clasificaiei bugetare
|
|750
|
|__|___________________________________________________|___________|___________|
|4664
|
%
|
| | asigurrilor pentru omaj cu dobnzile i
|
|7452, 7462 |
| | penalitile de ntrziere
|
|
|
|__|___________________________________________________|___________|___________|
|4664
|
%
|
| | asigurrilor pentru omaj pe baza actelor de
|
|7452, 7462 |
| | control sau a altor documente legale
|
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor fiscale
|
|
|
|__|___________________________________________________|___________|___________|
|5311
|4664
|
| | clasificaiei veniturilor bugetului asigurrilor |581
|5311
|
| | pentru omaj prin casierie, inclusiv dobnzi i
|5741
|581
|
| | penaliti i depunerea n cont de trezorerie
|
|
|
|__|___________________________________________________|___________|___________|
|5741
|4664
|
| | clasificaiei veniturilor bugetului asigurrilor |
|
|
| | pentru omaj prin intermediul trezoreriilor
|
|
|
| | statului
|
|
|
|__|___________________________________________________|___________|___________|
| | Compensarea la cerere sau din oficiu, a creanelor|4664
|
%
|
| | bugetului asigurrilor pentru omaj
|
|7452, 7462 |
|
|
|
| |
|
|
|
|4664
|
%
|
| |
|
|7452, 7462 |
|__|___________________________________________________|___________|___________|
|4664
|4674
|
|
|
|
|__|___________________________________________________|___________|___________|
|4674
|4664
|
|
|
|
| | creanele bugetului asigurrilor pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
|__|___________________________________________________|___________|___________|
|4674
|5741
|
|__|___________________________________________________|___________|___________|
|
|
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
|4674
|5741
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
| | pltite n plus ca urmare a unei erori de calcul |4674
|5741
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
|4674
|5741
|
|
|
|
|__|___________________________________________________|___________|___________|
|4664
|4674
|
|4674
|5741
|
|
|
|
| | potrivit legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cererea debitorului, a dobnzilor |666
|4674
|
| | cuvenite contribuabililor pentru sumele restituite|4674
|5741
|
| | sau rambursate cu depirea termenului legal
|
|
|
|__|___________________________________________________|___________|___________|
| | Trecerea bunurilor imobile n proprietatea public|212
|101
|
|
|
|__|___________________________________________________|___________|___________|
|6812
|496
|
| | deprecierea creanelor bugetului asigurrilor
|
|
|
| | pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
|496
|7812
|
| | pentru deprecierea creanelor bugetului
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
|
%
|4664
|
| | asigurrilor pentru omaj din anul curent
|7452, 7462 |
|
|__|___________________________________________________|___________|___________|
|117.04
|4664
|
| | bugetului asigurrilor pentru omaj din anii
|
|
|
| | precedeni
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea cheltuielilor bugetului asigurrilor|
|
|
| | pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea cheltuielilor privind drepturile de |676
|424
|
| | omaj i a altor drepturi de asigurri sociale
|
|
|
| | reinute
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea obligaiilor aferente plii
|424
|
%
|
| | drepturilor de asigurri pentru omaj i a altor |
|
|
| | drepturi de asigurri sociale:
|
|
|
| | - cu sumele reinute omerilor pentru stingerea
|
|461
|
| | debitelor datorate instituiei publice
|
|
|
| | - sumele pltite prin conturile de la trezorerie |
|7704
|
| | reprezentnd indemnizaii datorate omerilor
|
|
|
| | - sumele pltite n numerar reprezentnd
|
|531
|
| | indemnizaii de omaj datorate omerilor
|
|
|
| | - nregistrarea indemnizaiilor de omaj
|
|426
|
| | neridicate
|
|
|
|__|___________________________________________________|___________|___________|
| | Acordarea de mprumuturi sub un an din bugetul
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Acordarea de mprumuturi sub un an
|4683
|5741
|
|__|___________________________________________________|___________|___________|
| | nregistrarea dobnzii conform contract
|469
|766
|
|__|___________________________________________________|___________|___________|
| | Rambursarea mprumuturilor acordate sub un an
|5741
|4683
|
|__|___________________________________________________|___________|___________|
| | ncasarea dobnzii la mprumuturile sub un an
|5741
|469
|
|__|___________________________________________________|___________|___________|
| | Acordarea de mprumuturi peste un an din bugetul |
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Acordarea de mprumuturi peste un an
|2673
|5741
|
|__|___________________________________________________|___________|___________|
| | nregistrarea dobnzii conform contract
|2674
|766
|
|__|___________________________________________________|___________|___________|
| | Rambursarea mprumuturilor acordate peste un an
|5741
|2673
|
|__|___________________________________________________|___________|___________|
| | ncasarea dobnzii la mprumuturile peste un an
|5741
|2674
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial al bugetului asigurrilor pentru omaj|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de |7xx
|121.04
|
| | venituri
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea contului de
|121.04
|6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
|7704
|5741
|
|
|
| | bugetului asigurrilor pentru omaj
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea soldului debitor al contului de
|5742
|5741
|
| | disponibil n rezultatul execuiei bugetare din
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea soldului creditor al contului de
|5741
|5742
|
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | La nceputul anului urmtor transferul
|121.04
|117.04
|
| | rezultatului patrimonial (excedent) asupra
|
|
|
| | rezultatului reportat
|
|
|
|__|___________________________________________________|___________|___________|
| | La nceputul anului urmtor transferul
|117.04
|121.04
|
| | rezultatului patrimonial (deficit) asupra
|
|
|
| | rezultatului reportat
|
|
|
|__|___________________________________________________|___________|___________|
|
|
|
| | asigurrilor pentru omaj n contul Ageniei
|
|
|
| | Naionale pentru Ocuparea Forei de Munc
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea de la ageniile pentru ocuparea forei |5742
|481
|
| | de munc la Agenia Naional pentru Ocuparea
|
|
|
| | Forei de Munc a deficitului execuiei bugetare |
|
|
| | nregistrate n anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | Virarea de ctre ageniile pentru ocuparea forei |481
|5742
|
| | de munc la Agenia Naional pentru Ocuparea
|
|
|
| | Forei de Munc a excedentului execuiei bugetare |
|
|
| | nregistrate n anul curent
|
|
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial la nivelul Ageniei Naionale pentru |
|
|
| | Ocuparea Forei de Munc
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea de ctre Agenia Naional pentru
|5742
|481
|
| | Ocuparea Forei de Munc a excedentului execuiei |
|
|
| | bugetare din anul curent nregistrat de ageniile |
|
|
| | pentru ocuparea forei de munc
|
|
|
|__|___________________________________________________|___________|___________|
| | Acoperirea de ctre Agenia Naional pentru
|481
|5742
|
| | Ocuparea Forei de Munc a deficitului execuiei |
|
|
| | bugetare din anul curent nregistrat de ageniile |
|
|
| | pentru ocuparea forei de munc
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul excedentului execuiei bugetare n
|5743
|5742
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul deficitului execuiei bugetare n
|5742
|5743
|
|
|
|__|___________________________________________________|___________|___________|
* Se nregistreaz analitic pe baza clasificaiei bugetului asigurrilor pentru omaj.

specifice bugetului fondului naional unic de asigurri sociale de sntate
______________________________________________________________________________
| | nregistrarea veniturilor bugetului fondului
|
|
|
| | naional unic de asigurri sociale de sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea veniturilor bugetului fondului
|5711
|
%
|
|
|7469, 750 |
| |
|
|7514, 7515,|
| |
|
|766, 772
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
| | compensat
|4675
|5711
|
|__|___________________________________________________|___________|___________|
|531
|
%
|
| | reprezentnd venituri ale bugetului fondului
|
|7469, 750 |
| | naional unic de asigurri sociale de sntate i |581
|531
|
| | depunerea n contul de trezorerie
|5711
|581
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare i a altor|
|
|
| | titluri imobilizate
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participare (aciuni |260
|4665
|
| | pe termen mediu i lung) rezultate din conversia |
|
|
| | creanelor bugetului fondului naional unic de
|
|
|
| | asigurri sociale de sntate
|
|
|
|__|___________________________________________________|___________|___________|
|
%
|260
|
| | valoarea contabil a titlurilor de participare pe |5711
|
|
| | termen mediu i lung vndute i preul de cesiune |664
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea ncasrii diferenelor favorabile
|5711
|
%
|
| | dintre valoarea contabil a titlurilor de
|
|260
|
| | participaii pe termen mediu i lung vndute i
|
|764
|
| | preul de cesiune
|
|
|
|__|___________________________________________________|___________|___________|
|4665
|750
|
|
|
|
| | dobndite ca urmare a conversiei n aciuni a
|
|
|
| | creanelor bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea titlurilor de participaii pe termen|260
|269
|
| | mediu i lung achiziionate de bugetul local
|
|
|
|__|___________________________________________________|___________|___________|
|550
|4665
|
|581
|550
|
|5711
|581
|
| | bugetului fondului naional unic de asigurri
|
|
|
| | sociale de sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor bugetului fondului
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea creanelor bugetului fondului
|4665
|
%
|
|
|7453, 7463 |
| | pe baza titlurilor de crean, pe structura
|
|
|
| | clasificaiei bugetare
|
|
|
|__|___________________________________________________|___________|___________|
| | nregistrarea majorrii creanelor cu dobnzile i|4665
|
%
|
| | penalitile de ntrziere
|
|7453, 7463 |
|__|___________________________________________________|___________|___________|

|4665
|
%
|
| | fondului naional unic de asigurri sociale de
|
|7453, 7463 |
| | sntate pe baza actelor de control sau a altor
|
|
|
| | documente legale
|
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor fiscale
|
|
|
|__|___________________________________________________|___________|___________|
|5311
|4665
|
| | clasificaiei veniturilor bugetului fondului
|581
|5311
|
|5711
|581
|
| | prin casierie, inclusiv dobnzi i penaliti i |
|
|
| | depunerea n cont de trezorerie
|
|
|
|__|___________________________________________________|___________|___________|
|5711
|4665
|
| | clasificaiei veniturilor bugetului fondului
|
|
|
|
|
|
| | prin intermediul trezoreriilor statului
|
|
|
|__|___________________________________________________|___________|___________|
|
|
|
|
|
|
|
|
|4665
|
%
|
| |
|
|7453, 7463 |
| |
|
|750
|
|4665
|
%
|
| |
|
|7453, 7463 |
| |
|
|750
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
|
|
|
|__|___________________________________________________|___________|___________|
|4675
|4665
|
|
|
|
| | creanele bugetului fondului naional unic de
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
|__|___________________________________________________|___________|___________|
|4675
|5711
|
|__|___________________________________________________|___________|___________|
|
|
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
|4675
|5711
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
| | pltite n plus ca urmare a unei erori de calcul |4675
|5711
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
|4675
|5711
|
|
|
|
|__|___________________________________________________|___________|___________|
|4665
|4675
|
|4675
|5711
|
|
|
|
| | potrivit legii
|
|
|
|__|___________________________________________________|___________|___________|
| | Restituirea, la cererea debitorului, a dobnzilor |666
|4675
|
| | cuvenite contribuabililor pentru sumele restituite|4675
|5711
|
| | sau rambursate cu depirea termenului legal
|
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor fiscale prin alte modaliti |
|
|
|__|___________________________________________________|___________|___________|
| | Trecerea bunurilor imobile n proprietatea public|212
|101
|
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor bugetare care provin din anul|
%
|4665
|
| | curent
|7453, 7463 |
|
| |
|750
|
|
|__|___________________________________________________|___________|___________|
| | Stingerea creanelor bugetare care provin din anul|121.05
|4665
|
| | precedent
|
|
|
|__|___________________________________________________|___________|___________|
|6812
|496
|
| | creane depreciate
|
|
|
|__|___________________________________________________|___________|___________|
|496
|7812
|
|
|
|
|__|___________________________________________________|___________|___________|
|
%
|4665
|
| | fondului naional unic de asigurri sociale de
|7453, 7463 |
|
| | sntate din anul curent
|7469
|
|
| |
|
|
|
|117.05
|4665
|
|
|
|
| | sociale de sntate din anii precedeni
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul anului, constituirea fondului de
|
%
|133
|
| | rezerv, potrivit legii
|7453, 7463 |
|
| |
|7469, 7514 |
|
| |
|766, 772
|
|
| |
|
|
|
| |
|527
|5711
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial al bugetului fondului naional unic de|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea conturilor de |7xx
|121.05
|
| | venituri
|
|
|
|__|___________________________________________________|___________|___________|
| | La sfritul perioadei, nchiderea contului de
|121.05
|6xx
|
| | cheltuieli
|
|
|
|__|___________________________________________________|___________|___________|
|7705
|5711
|
|
|
| | bugetului Fondului naional unic de asigurri
|
|
|
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea soldului debitor al contului de
|5712
|5711
|
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea soldului creditor al contului de
|5711
|5712
|
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | La nceputul anului urmtor
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul rezultatului patrimonial (excedent)
|121.05
|117.05
|
| | asupra rezultatului reportat
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul rezultatului patrimonial (deficit)
|117.05
|121.05
|
| | asupra rezultatului reportat
|
|
|
|__|___________________________________________________|___________|___________|
|
|
|
| | Fondului naional unic de asigurri sociale de
|
|
|
| | sntate n contul Casei Naionale de Asigurri de|
|
|
| | Sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea de ctre casele de asigurri de sntate|5712
|481
|
| | de la Casa Naional de Asigurri de Sntate a
|
|
|
| | deficitului execuiei bugetare nregistrate n
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | Virarea de ctre casele de asigurri de sntate |481
|5712
|
| | la Casa Naional de Asigurri de Sntate a

|
|
|
| | excedentului execuiei bugetare nregistrate n
|
|
|
| | anul curent
|
|
|
|__|___________________________________________________|___________|___________|
| | Virarea de ctre casele de asigurri de sntate a|133
|527
|
| | fondului de rezerv la Casa Naional de Asigurri|
|
|
| | de Sntate
|
|
|
|__|___________________________________________________|___________|___________|
|
|
| | patrimonial la nivelul Casei Naionale de
|
|
|
| | Asigurri de Sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | ncasarea de ctre Casa Naional de Asigurri de |527
|133
|
| | Sntate a fondului de rezerv virat de ctre
|
|
|
| | casele de asigurri de sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | Preluarea de ctre Casa Naional de Asigurri de |5712
|481
|
| | Sntate a excedentului execuiei bugetare din
|
|
|
| | anul curent nregistrat de casele de asigurri de |
|
|
| | sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | Acoperirea de ctre Casa Naional de Asigurri de|481
|5712
|
| | Sntate a deficitului execuiei bugetare din anul|
|
|
| | curent nregistrat de casele de asigurri de
|
|
|
| | sntate
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul excedentului execuiei bugetare n
|5713
|5712
|
|
|
|__|___________________________________________________|___________|___________|
| | Transferul deficitului execuiei bugetare n
|5712
|5713
|
|
|
|__|___________________________________________________|___________|___________|
| | Acoperirea deficitului din disponibilitile
|5713
|527
|
| | fondului de rezerv
|133
|117.05
|
|__|___________________________________________________|___________|___________|

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MONOGRAFIA

privind nregistrarea n contabilitate a principalelor operaiuni

|8. | Diferene favorabile de curs valutar rezultate n |401 (404) |765

2. Monografia privind nregistrarea n contabilitate a operaiunilor

| | ncasarea altor titluri imobilizate vndute

3. Monografia privind nregistrarea n contabilitate a operaiunilor

| | Ajustri pentru deprecierea creanelor

| | Sumele ncasate de la persoanele beneficiare de

| | Valoarea activelor fixe i a obiectivelor de

| | La sfritul perioadei, reevaluarea soldului

| | investiii n curs de execuie

4. Monografia privind nregistrarea n contabilitate a operaiunilor

| | nregistrarea diferenelor nefavorabile dintre

| | acordate pentru acoperirea deficitului bugetului |

5. Monografia privind nregistrarea n contabilitate a operaiunilor

| | dobndite ca urmare a conversiei creanelor

* Se nregistreaz analitic pe baza clasificaiei bugetului asigurrilor pentru omaj.

6. Monografia privind nregistrarea n contabilitate a operaiunilor

| | nregistrarea majorrii creanelor bugetului

| | la Casa Naional de Asigurri de Sntate a

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