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Universitatea SPIRU HARET


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&DSLWDOVRFLDOLQL LDO5H]HUYH
9DORDUHDPDWHPDWLF FRQWDELO   
1XP UGHDF LXQL

521521
 521DF LXQH
DF LXQL

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&DSLWDOVRFLDOLQL LDO 521
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&UHúWHUHFDSLWDOVRFLDOSHVHDPDDSRUWXULORUvQQXPHUDU 521
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7RWDOFDSLWDOVRFLDO 521
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1XP UGHDF LXQL DF LXQLDF LXQLDF LXQL DF LXQL
&DOFXODUHDYDORULL 521521
  521$F LXQH
PDWHPDWLFLLFRQWDELOH $F LXQL

'HWHUPLQDUHDFXPXODW DGUHSWXOXLGHVXEVFULHUHúLDFHOXLGHDWULEXLUH
'6'$ 9DORDUHDPDWHPDWLF FRQWDELO YHFKH–9DORDUHDPDWHPDWLF 
FRQWDELO QRX  521DF LXQH–521DF LXQH 521DF LXQH

'HWHUPLQDUHDUDSRUWXOXLGHSDULWDWHDIHUHQWFUHúWHULLFDSLWDOXOXLVRFLDOSULQ
încorporarea rezervelor.
1XP ULQL LDOGHDF LXQL
5DSRUWXOGHSDULWDWH '$   
1XP UGHDF LXQLFRUHVSXQ] WRDUH
FUHúWHULLFDSLWDOXOXLSULQUH]HUYH

DF LXQL 
 
DF LXQL 
 

Universitatea SPIRU HARET


'HWHUPLQDUHDUDSRUWXOXLGHSDULWDWHDIHUHQWFUHúWHULLFDSLWDOXOXLVRFLDOSULQ
QRLRSHUD LXQLvQQXPHUDU
1XP ULQL LDOGHDF LXQL
5DSRUWXOGHSDULWDWH '6   
1XP UGHDF LXQLFRUHVSXQ] WRDUHFUHúWHULL
capitalului prin noi aporturi în numerar

DF LXQL 
 
DF LXQL 

'HWHUPLQDUHDGUHSWXOXLGHVXEVFULHUH '6 
9DORDUHDPDWHPDWLF FRQWDELO QRX –9DORDUHDQRPLQDO 
'6  
5DSRUWXOGHSDULWDWH '6 

521DF LXQH–521DF LXQH
 521DF LXQH

  

'HWHUPLQDUHDGUHSWXOXLGHDWULEXLUH '$ 
'$ 521DF LXQH–521DF LXQH 521DF LXQH
VDX
9DORDUHDPDWHPDWLF FRQWDELO QRX 
'$  
5DSRUWXOGHSDULWDWH '$ 

521DF LXQH
 521DF LXQL

  

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REOLJD LXQLORUvQDF LXQL$FHDVW WUDQVIRUPDUHDREOLJD LXQLORUvQDF LXQLVHUHDOL]HD] 
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DFKL]L LRQDUHDGHDF LXQLJHQHUDWRDUHGHYHQLWXULYDULDELOHFDXUPDUHDSHUVSHFWLYHL
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JD LXQLORUúLYDORDUHDWRWDO DDF LXQLORUQRLHPLVHFHIDFRELHFWXODFHVWHLRSHUD LXQL
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([HPSOX6HWUDQVIRUP GHREOLJD LXQLvQGHDF LXQL9DORDUHD
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521
'HWHUPLQDUHDYDORULLWRWDOHDREOLJD LXQLORU
REOLJD LXQL×521REOLJD LXQH 521
'HWHUPLQDUHDYDORULLWRWDOHDDF LXQLORU
DF LXQL×521DF LXQH 521
'HWHUPLQDUHDSULPHLGHFRQYHUVLHDREOLJD LXQLORUvQDF LXQL
521–521 521
 

Universitatea SPIRU HARET


ÌQUHJLVWUDUHDFRQWDELO YDIL
   521
Împrumuturi din emisiuni   
GHREOLJD LXQL  521
  &DSLWDOVXEVFULVY UVDW 
 
 521
  3ULPHGHFRQYHUVLHD 
REOLJD LXQLORUvQDF LXQL
0LFúRUDUHD FDSLWDOXOXL VRFLDO VH UHDOL]HD]  SULQ UDPEXUVDUHD XQRU S U L GLQ
FDSLWDOXODF LRQDULORUSULQDFRSHULUHDSLHUGHULORUvQUHJLVWUDWHvQDQLLDQWHULRULHWF
$WXQFLFkQGFDSLWDOXOXQHLVRFLHW LHVWHFRQVLGHUDWFDILLQGVXSUDSURSRU LRQDW
ID GHDFWLYLWDWHDVDFkQGVHUHGXFLQYHVWL LLOHvQWUXQDQXPLWVHFWRUSURGXFWLYHWF
VHLPSXQGLPLQXDUHDúLUDPEXUVDUHDF WUHDF LRQDULDXQHLS U LGLQFDSLWDOXOVRFLDO
5HGXFHUHD FDSLWDOXOXL VRFLDO VH UHDOL]HD]  ILH SULQ UHGXFHUHD QXP UXOXL GH
DF LXQL ILH SULQ UHGXFHUHD YDORULL QRPLQDOH D DF LXQLORU vQ DPEHOH FD]XUL vQUH
JLVWU ULOHFRQWDELOHILLQG
  
&DSLWDOVXEVFULVY UVDW  'HFRQW ULFXDVRFLD LL
SULYLQGFDSLWDOXO
  
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SULYLQGFDSLWDOXO vQE QFL
$FRSHULUHD SLHUGHULORU vQUHJLVWUDWH vQ DQLL DQWHULRUL VH UHDOL]HD]  SH VHDPD
capitalului social, când nivelul acestora este foarte ridicat, pentru a fi absorbit pe
VHDPDUH]HUYHORUVDXDOWRUY UV PLQWHSHQWUXUHvQWUHJLUHDFDSLWDOXOXL
([HPSOX6HDFRSHU SLHUGHUHDGH521SHVHDPDFDSLWDOXOXLVRFLDO
   521
&DSLWDOVXEVFULVY UVDW  5H]XOWDWXOUHSRUWDWUHSUH]HQ 
tând profitul nerepartizat
VDXSLHUGHUHDQHUHFXSHUDW 

,,&RQWDELOLWDWHDSULPHORUGHFDSLWDO

(YLGHQ DFRQWDELO DSULPHORUGHFDSLWDOVHUHDOL]HD] FXDMXWRUXOFRQWXOXLVLQWHWLF
GHJUDGXO,Ä3ULPHGHFDSLWDO´FDUHHVWHVWUXFWXUDWvQXUP WRDUHOHFRQWXULVLQWHWLFH
GHJUDGXO,,
–3ULPHGHHPLVLXQHDFHVWHDUHSUH]LQW GLIHUHQ DGLQWUHSUH XOGHHPLVLXQH
PDLPDUH úLYDORDUHDQRPLQDO DDF LXQLORU PDLPLF 
–3ULPHGHIX]LXQHDFHVWHDUHSUH]LQW GLIHUHQ DGLQWUHYDORDUHDPDWHPDWLF 
FRQWDELO  PDL PDUH  úL YDORDUHDQRPLQDO DDF LXQLORU PDLPLF VWDELOLW FXRFD]LD
RSHUD LXQLORUGHIX]LXQHDVRFLHW LORU
 – 3ULPH GH DSRUW DFHVWHD UHSUH]LQW  GLIHUHQ D GLQWUH YDORDUHD DSRUWXULORU
PDLPDUH úLYDORDUHDQRPLQDO DDF LXQLORUFRUHVSXQ] WRDUHDFHVWRUDSRUWXUL
 

Universitatea SPIRU HARET


–3ULPHGHFRQYHUVLHDREOLJD LXQLORUvQDF LXQLDFHVWHDUHSUH]LQW GLIHUHQ D
GLQWUH YDORDUHD vPSUXPXWXOXL REOLJDWDU PDL PDUH  úL YDORDUHD QRPLQDO  D DF LXQLORU
HPLVHFRUHVSXQ] WRDUHvPSUXPXWXOXLUHVSHFWLY
$FHVWHFRQWXULDXIXQF LHFRQWDELO GHSDVLYúLVHFUHGLWHD] FXSULPHOHVWDELOLWH
FX RFD]LD IX]LXQLL HPLVLXQLL DSRUWXULORU vQ QDWXU  VDX FX RFD]LD FRQYHUVLHL
REOLJD LXQLORU vQ DF LXQL 6H GHELWHD]  FX YDORDUHD SULPHORU WUDQVIHUDWH OD UH]HUYH VDX
vQFRUSRUDWH vQ FDSLWDOXO VRFLDO 6ROGXO FRQWXULORU UHSUH]LQW  SULPHOH UHVSHFWLYH
neîncorporate la capitalul social sau la rezerve.
([HPSOXSULYLQGFRQVWLWXLUHDSULPHORUGHDSRUW
2VRFLHWDWHFRPHUFLDO SULPHúWHFDDSRUWvQQDWXU RLQVWDOD LHWHKQRORJLF DF UHL
YDORDUH D IRVW HVWLPDW  OD  521 3HQWUX DFHVW DSRUW DX IRVW HPLVH  GH
DF LXQL SUH XO GH HPLVLXQH ILLQG GH  521DF LXQH 9DORDUHD QRPLQDO  D XQHL
DF LXQLHVWHGH521DF LXQH
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1. înregistrarea subscrierii:
   521
'HFRQW ULFXDVRFLD LL   
SULYLQGFDSLWDOXO  521
  &DSLWDOVXEVFULV DF LXQL×
QHY UVDW 521DF LXQH 
 
 521
  3ULPHGHDSRUW DF LXQL×
521DF LXQH 
vQUHJLVWUDUHDY UV ULLDSRUWXOXLvQQDWXU 
   521
,QVWDOD LLWHKQLFHPLMORDFHGH  'HFRQW ULFXDVRFLD LL 
WUDQVSRUWDQLPDOHúLSODQWD LL SULYLQGDSRUWXO
  
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   521
&DSLWDOVXEVFULVQHY UVDW  &DSLWDOVXEVFULVY UVDW 

,,&RQWDELOLWDWHDUH]HUYHORUGLQUHHYDOXDUH

5HHYDOXDUHD UHSUH]LQW  vQORFXLUHD YDORULL QHWH FRQWDELOH D EXQXULORU HYDOXDWHFX
YDORDUHDUHDO DDFHVWRUDFDUHSRDUW GHQXPLUHDGHYDORDUHMXVW ÌQFD]XOWHUHQXULORUúL
DOFO GLULORUYDORDUHDMXVW HVWHUHSUH]HQWDW GHYDORDUHDGHSLD DDFHVWRUDVWDELOLW GH
SHUVRDQHDXWRUL]DWHVDXGHFRVWXOGHvQORFXLUHPDLSX LQDPRUWL]DUHDDIHUHQW vQFD]XO
vQFDUHYDORDUHDGHSLD QXSRDWHILLGHQWLILFDW 5HHYDOXDUHDSRDWHILGLVSXV SULQDFWH
QRUPDWLYHGXS FXPXUPHD] 
–GDF YDORDUHDMXVW VHPRGLILF vQPRGVHPQLILFDWLYVHLPSXQHHIHFWXDUHDGH
UHHYDOX ULDQXDOH
– în caz contrar, se impune efectuDUHDGHUHHYDOX ULODLQWHUYDOHGHWLPSGHDQL

 

Universitatea SPIRU HARET


([HPSOX
2VRFLHWDWHGH LQHXQPLMORFGHWUDQVSRUWDF UXLYDORDUHFRQWDELO GHLQWUDUHHVWH
GH5213ULQDFWHQRUPDWLYHVHGHFLGHUHHYDOXDUHDDFWLYHORUVRFLHW LL/DGDWD
UHHYDOX ULL DPRUWL]DUHD DIHUHQW  PLMORFXOXL GH WUDQVSRUW HUD GH  521 'H
DVHPHQHD YDORDUHD MXVW  GHWHUPLQDW  GH SHUVRDQHOH FRPSHWHQWH YDORDUHD DIHUHQW 
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D 521
E 521
6 VHvQUHJLVWUH]HUH]HUYHOHGLQUHHYDOXDUHvQFHOHGRX FD]XULSUH]HQWDWHPDLVXV
D YDORDUHDFRQWDELO QHW HVWHUH]XOWDWXOGLIHUHQ HLGLQWUHYDORDUHDFRQWDELO GH
LQWUDUHúLDPRUWL]DUHDFDOFXODW  521–521 521
YDORDUHDMXVW  521
FUHúWHUHDGHDFWLYHVWHGDW GHGLIHUHQ DGLQWUHYDORDUHDMXVW úLYDORDUHD
FRQWDELO GHLQWUDUH 521–521 521
vQUHJLVWUDUHDFRQWDELO HVWH
   521
,QVWDOD LLWHKQLFHPLMORDFHGH  5H]HUYHGLQUHHYDOXDUH 
WUDQVSRUWDQLPDOHúLSODQWD LL

E YDORDUHDFRQWDELO QHW  521


YDORDUHDMXVW  521
 VH GHWHUPLQ  VF GHUHD HOHPHQWXOXL GH DFWLY   521 –  521
 521
vQUHJLVWUDUHDFRQWDELO HVWH
   521
5H]HUYHGLQUHHYDOXDUH  ,QVWDOD LLWHKQLFHPLMORDFHGH 
WUDQVSRUWDQLPDOHúLSODQWD LL

5H]HUYHOH GLQ UHHYDOXDUH VXQW PHQ LQXWH FD VWUXFWXU  GH FDSLWDOXUL SURSULL SkQ 
FkQGEXQXULOHODFDUHVHUHIHU VXQWDPRUWL]DWHLQWHJUDOVDXVXQWUHDOL]DWHSULQYkQ]DUH
(YLGHQ DFRQWDELO DUH]HUYHORUGLQUHHYDOXDUHVHUHDOL]HD] FXDMXWRUXOFRQWXOXL
105 „Rezerve din reevaluare”. Plusul rezultat din reevaluare este inclus în rezultatul
UHSRUWDW OD FDVDUHDFHGDUHD DFWLYXOXL VDX SH P VXUD XWLOL] ULL GH F WUH VRFLHWDWH D
DFHVWXLD
([HPSOX
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521UH]XOWDW vQXUPDXQHLUHHYDOX ULGLVSXVHSULQDFWHQRUPDWLYH
/D GDWD YkQ] ULL DFWLYXOXL SH OkQJ  FHOHODOWH vQUHJLVWU UL FRQWDELOH DIHUHQWH
DFHVWHLRSHUD LXQLVHYDDYHDvQYHGHUHúLYLUDUHDUH]HUYHORUGLQUHHYDOXDUHODUH]HUYH
   521
5H]HUYHGLQUHHYDOXDUH  Rezerve reprezentând 
VXUSOXVXOGLQUH]HUYH
GLQUHYDOXDUH
 

Universitatea SPIRU HARET


,,&RQWDELOLWDWHDUH]HUYHORU

$VLJXUDUHD P VXULORU VXSOLPHQWDUH GH SURWHF LH vPSRWULYD SLHUGHULORU VH
UHDOL]HD] SULQLQWHUPHGLXOUH]HUYHORU
(YLGHQ D FRQWDELO  D UH]HUYHORU VH UHDOL]HD]  FX DMXWRUXO FRQWXOXL GH SDVLY
Ä5H]HUYH´FRQWFHVHFUHGLWHD] SHVHDPDSURILWXOXLEUXWSURILWXOXLQHWVDXD
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FDSLWDOXOXLVRFLDOVDXSHQWUXDFRSHULUHDSLHUGHULORUvQUHJLVWUDWHvQH[HUFL LLOHSUHFHGHQWH
&RQWXOÄ5H]HUYH´HVWHVWUXFWXUDWvQSDWUXFRQWXULVLQWHWLFHGHJUDGXO,,úL
DQXPH
• 1061 – „Rezerve legale”; acestea se constituie SH VHDPD SURILWXOXL EUXW SULQ
DORFDUHDDFHOSX LQGLQDFHVWDSkQ FkQGVHDWLQJHGLQQLYHOXOFDSLWDOXOXLVRFLDO
DOXQHLVRFLHW L
([HPSOX
6HvQUHJLVWUHD] VXPDGH521FDHIHFWDOSXQHULLvQSUDFWLF DGLVSR]L LLORU
OHJDOHSULYLQGFRQVWLWXLUHDUH]HUYHORUOHJDOH
   521
5HSDUWL]DUHDSURILWXOXL  5H]HUYHOHJDOH 
• 1063 – „Rezerve statutare sau contractuale.”
• 1064 –Ä5H]HUYHGHYDORDUHMXVW ´DFHVWFRQWDSDUHQXPDLvQVLWXD LLOHIL
QDQFLDUHDQXDOHFRQVROLGDWH
• 1065 – „Rezerve reprezentând surplusul realizat din rezerve din reevaluare”;
• 1068 – „Alte rezerve.”
0DMRULWDWHDUH]HUYHORUPHQ LRQDWHPDLVXVVHFRQVWLWXLHSHVHDPDSURILWXOXLQHW
în conformitate cu prevederile statutare (cazul rezervelor statutare sau contractuale) sau
FXGHFL]LLOHOXDWHGHDF LRQDUL(OHSRWILIRORVLWHSHQWUXDFRUGDUHDGHGLYLGHQGHvQDQLL
FH VH VROGHD]  FX SLHUGHUL SHQWUX FUHúWHUHD FDSLWDOXOXL VRFLDO SHQWUX DFRSHULUHD
SLHUGHULORUHWF
([HPSOX
6H UHSDUWL]HD]  GLQ SURILWXO QHW OD UH]HUYH OHJDOH VXPD GH  521 OD
UH]HUYHVWDWXWDUHúLDOWHUH]HUYHVXPHOHGH521UHVSHFWLY521
127 'XS DWLQJHUHDSUDJXOXLGHGLQFDSLWDOXOVRFLDOUH]HUYHOHOHJDOH
VHSRWPDMRUDSHVHDPDSURILWXOXLQHW
   521
5HSDUWL]DUHDSURILWXOXL   521
  5H]HUYHOHJDOH 
   521
  5H]HUYHVWDWXWDUHVDX 
FRQWUDFWXDOH
   521
  $OWHUH]HUYH 
([HPSOX
6HDFRSHU SLHUGHUHDvQUHJLVWUDW vQH[HUFL LLOHILQDQFLDUHSUHFHGHQWHvQVXP GH
OHLGXS FXPXUPHD] OHLSHVHDPDUH]HUYHORUOHJDOHúL521SH
VHDPDDOWRUUH]HUYH
 

Universitatea SPIRU HARET


   521
  5H]XOWDWXOUHSRUWDWUHSUH 521
5H]HUYHOHJDOH zentând profitul nerepartizat,
UHVSHFWLYSLHUGHUHD
QHUHFXSHUDW 

   521
$OWHUH]HUYH   

,,&RQWDELOLWDWHDUH]XOWDWXOXLUHSRUWDW

&RQWDELOLWDWHD UH]XOWDWXOXL UHSRUWDW VH LQH FX DMXWRUXO FRQWXOXL ELIXQF LRQDO
Ä5H]XOWDWXOUHSRUWDW´$FHVWFRQWVHGHELWHD] FX
– SLHUGHULOH vQUHJLVWUDWH vQ H[HUFL LLOH SUHFHGHQWH D F URU GHFL]LH SULYLQG
ILQDQ DUHD DFRSHULUHD ORUDIRVWDPkQDW GHDGXQDUHDJHQHUDO DDF LRQDULORU
– SLHUGHULOH GDWRUDWH PRGLILF ULORU GH SROLWLFL FRQWDELOH úL FRUHFW ULL HURULORU
fundamentale depistate în contabilitate;
– SLHUGHULOH GH YDORDUH FDX]DWH GH RSHUD LXQLOH GH UHHYDOXDUH D WHUHQXULORU úL
PLMORDFHORUIL[H
–SURILWXOQHWUHDOL]DWvQH[HUFL LLOHILQDQFLDUHGHVWLQDWFUHúWHULLFDSLWDOXOXLVRFLDO
VDXUH]HUYHORU
–GLYLGHQGHOHDFRUGDWHDF LRQDULORUGLQSURILWXORE LQXWvQDQLLSUHFHGHQ L
&RQWXOÄ5H]XOWDWXOUHSRUWDW´VHFUHGLWHD] FXSURILWXORE LQXWODILQHOHH[HUFL LXOXL
ILQDQFLDU vQFKHLDW SURILW QHUHSDUWL]DW FX GLIHUHQ HOH SR]LWLYH SH FDUH OH vQUHJLVWUHD] 
UH]XOWDWXO XQHL VRFLHW L FD XUPDUH D PRGLILF ULORU GH SROLWLF  FRQWDELO  D FRUHFW ULL
HURULORU IXQGDPHQWDOH GHSLVWDWH D VXUSOXVXOXL UHDOL]DW GLQ UH]HUYH GLQ UHHYDOXDUH
SUHFXPúLDSLHUGHULORUUHDOL]DWHvQH[HUFL LLOHILQDQFLDUHSUHFHGHQWHFDUHUHGXFYDORDUHD
FDSLWDOXOXLVRFLDO
([HPSOH
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D UHSRUWDUHDVXPHLGH521FHUHSUH]LQW RSDUWHGLQSURILWXORE LQXWOD
finele anului recent încheiat;
E  ILQDQ DUHD SLHUGHULL vQUHJLVWUDWH OD ILQHOH DQXOXL UHFHQW vQFKHLDW vQ VXP  GH
521
a) înregistrarea profitului nerepartizat
   521
3URILWúLSLHUGHUH  5H]XOWDWXOUHSRUWDWUeprezentând 
SURILWXOQHUHSDUWL]DWUHVSHFWLY
SLHUGHUHDQHDFRSHULW 

b) înregistrarea pierderii neacoperite


   521
Rezultatul reportat reprezentând  3URILWúLSLHUGHUH 
SURILWXOQHUHSDUWL]DWUHVSHFWLY
SLHUGHUHDQHUHFXSHUDW 
 

Universitatea SPIRU HARET


8OWHULRUVRFLHWDWHDFRPHUFLDO GHFLGH
D  UHSDUWL]DUHD SURILWXOXL GXS  FXP XUPHD]   521 SHQWUX FUHúWHUHD
UH]HUYHORU OHJDOH  521 SHQWUX DFRUGDUHD GH GLYLGHQGH LDU GLIHUHQ D SHQWUX
FUHúWHUHDFDSLWDOXOXLVRFLDO
E  DFRSHULUHD SLHUGHULL GXS  FXP XUPHD]   521 SH VHDPD UH]HUYHORU
OHJDOH521SHVHDPDSURILWXOXLQHWRE LQXWúL521SHVHDPDUHGXFHULL
FDSLWDOXOXLVRFLDO

D vQUHJLVWUDUHDUHSDUWL] ULLSURILWXOXL
   521
5H]XOWDWXOUHSRUWDW   521
reprezentând profitul 5H]HUYHOHJDOH 
QHUHSDUWL]DWUHVSHFWLY  
SLHUGHUHDQHDFRSHULW  'LYLGHQGHGHSODW  521
   521
  &DSLWDOXOVXEVFULVY UVDW 

b) înregistrarea acoperirii pierderii


   521
  5H]XOWDWXOUHSRUWDWUHSUH 521
5H]HUYHOHJDOH zentând profitul nerepar
WL]DWUHVSHFWLYSLHUGHUHD
QHDFRSHULW 
   521
3URILWúLSLHUGHUH   
   
&DSLWDOXOVXEVFULVY UVDW   521

,,&RQWDELOLWDWHDUH]XOWDWXOXLH[HUFL LXOXL

3RWULYLWSUHYHGHULORUOHJDOHSURILWXOVDXSLHUGHUHDVHVWDELOHVFOXQDU'LQDFHDVW 
FDX] FRQWXULOHGHFKHOWXLHOLúLFRQWXULOHGHYHQLWXULVHvQFKLGSURYL]RULXSULQUH]XOWDWXO
H[HUFL LXOXL
5H]XOWDWXO H[HUFL LXOXL VH GHWHUPLQ  FD GLIHUHQ  vQWUH YHQLWXULOH úL FKHOWXLHOLOH
H[HUFL LXOXLDYkQGXVHvQYHGHUHJHQHUDUHDDFHVWRUDúLQXGDWDvQFDV ULLVDXSO LLORU
$FHDVWDvQVFRSXOUHVSHFW ULLSULQFLSLXOXLLQGHSHQGHQ HLH[HUFL LXOXLFHSUHYHGHOXDUHD
vQFDOFXOXOUH]XOWDWXOXLH[HUFL LXOXLQXPDLDDFHORUFKHOWXLHOLúLYHQLWXULFRUHVSXQ] WRDUH
H[HUFL LXOXL ILQDQFLDU UHVSHFWLY I U  D VH LQH VHDPD GH GDWD vQFDV ULL VXPHORU VDX D
HIHFWX ULLSO LORU
([HPSOX 2 VRFLHWDWH FRPHUFLDO  vQUHJLVWUHD]  OD ILQHOH H[HUFL LXOXL ILQDQFLDU 1
YHQLWXULWRWDOHvQVXP GH521 GLQFDUHYHQLWXULQHvQFDVDWH521 úL
cheltuieli totale în valoare de:
D 521 GLQFDUHFKHOWXLHOLVHUYLFLLQHDFKLWDWH521 
E 521 GLQFDUHFKHOWXLHOLVHUYLFLLQHDFKLWDWH521 
 

Universitatea SPIRU HARET


D GHWHUPLQDUHDUH]XOWDWXOXLH[HUFL LXOXL
   521
&RQWXULGHYHQLWXUL   521
  &RQWXULGHFKHOWXLHOL 
   521
  3URILWúLSLHUGHUH 
6HREVHUY F vQXUPDDFHVWHLRSHUD LXQLGHvQFKLGHUHDFRQWXOXLGHYHQLWXULúL
cheltuieli, societatea a înregistrat un profit de 1.000 RON.
E GHWHUPLQDUHDUH]XOWDWXOXLH[HUFL LXOXL
   521
  &RQWXULGHFKHOWXLHOL 521
&RQWXULGHYHQLWXUL   
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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


a) Evaluarea la intrare are în vedere modul în care sunt înregistrate în conta
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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


([HPSOX3HQWUXVROGXO creditor al contului 5121 „Disponibil la EDQF vQOHL
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([HPSOXO2VRFLHWDWHFRPHUFLDO FRQWUDFWHD] XQFUHGLWEDQFDUSHWHUPHQ
scurt în valoare de 240.000 RON, rambursabil în trei luni. Dobânda de 25% pe an se
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3 luni ⎛ 90 zile ⎞
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12 luni ⎝ 360 zile ⎠

   521


Cheltuieli privind dobânzile  Dobânzi aferente creditelor 
EDQFDUHSHWHUPHQVFXUW
 

Universitatea SPIRU HARET


F SODWDSULPHLUDWHVFDGHQWHúLDGREkQ]LLDIHUHQWH
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12
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&KHOWXLHOLSULYLQGdobânzile  Dobânzi aferente creditelor 
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luni. Dobânda este de 12% pe an.
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– FXUVXO GH VFKLPE GLQ ]LXD DOLPHQW ULL FRQWXOXL VRFLHW LL FRPHUFLDOH FX
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Universitatea SPIRU HARET


– FXUVXO GH VFKLPE GLQ ]LXD HIHFWX ULL SO LL VXPHL GH  86' F WUH
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Universitatea SPIRU HARET


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darea în consum.
 

Universitatea SPIRU HARET


([HPSOXO2VRFLHWDWHFRPHUFLDO HIHFWXHD] SULQFDVLHULDVRFLHW LLXUP 
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Universitatea SPIRU HARET


K 
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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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([HPSOXO  2 VRFLHWDWH FRPHUFLDO  GHVFKLGH Xn acreditiv în favoarea unui


partener extern, în data de 15.12.N, în valoare de 5.500 USD. Cursul de schimb la
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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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Universitatea SPIRU HARET


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