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Cuprins

1.c îema fiscalitate ʹ Reprezentantul fiscal........................................................ ..........pag. 2-6

2.c Analiza diagnostic a intreprinderii............................................................................ pag. 7-8

3.c Administrarea si lichidarea Intreprinderilor ........................................................... .pag. 8-12

4.c Audit.................................................. ............................................. .....................pag. 12 -15

5.c Contabilitate........................................................................................................ pag. 15-23

6.c Doctrina si Deontologia Profesiei cobntabile ............................ ............................pag. 23 -33

7.c Evaluarea intreprinderilor.................................................................................... pag. 33-35

8.c Expertize contabile................................................................... ............................pag. 35

9.c Fiscalitate................................................................................. ...........................pag. 35 -37

10.cOrganizarea auditului intern si controlul intern al intreprinderii ..........................pag. 37 -53

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ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
÷c  c  c
  c c 2c
÷c   c cc cc   cJ c c
 > c cc  2c
÷c  c  cc cc cJ c c
  2c
÷c  c   => c Fc < c 
  c  c
 c   c  c   c
 cJ c   c
  J c
>=cc  c
  c
/   c
 c c c c c  = c    c c  c 1c
   c 
>  c    cc    cJ c= c
'   cc  c c  => cc
c =cJ c =cFc=c1c  c
   cJ c  c c  c0c cc
c #  c

½c   cc  c c   c    cc 


: c >  c c ' c +:'.c c !c  Jc   c J c    c

 c cJ c => c cc c c  c c   cc  cJ cFc
c   c c   c J c   c
  c c c  c Fc  = c c  c J c c
  c
 c c  = cF  >cc   c c   c
;c   c J c F c   c J c   c c  c c  c  c  c
 c c  c  c c J c
  c 1c
  c J c >c    => c  c
  c
c   cc c   c c
    c   c c  c c  c c c =c c  c c c  c
c 1c
÷c  > c
  1c   c    c c c  => c c =c c 
c
   c c >=c  c     c 
>  c J c 
  c
F  cFc c 2c
÷c    c J c >1c    c c   c J c
c  c     c    c c
 => c  c    c =c c  # c Fc c  c J c  c c   c c c c
 JcFc  c c  cc 2c
÷c  c  = 1c  = cc cc
cF  >c    c c cc
= cJ c >c  =2c
÷c  c 1c  c  c J c c  = c  c c c
J  c  c > c  c  = c  c =c  = c 
 c = c
 cc  c  c

½c   cJ c >c   c >   


)  c >   c  cc  c c   cc =c cc=JJc
 >  c  2c c c  cc  = cc c c  c c
=cJ c
 c  c
)  c >   c c    c1c
c  cc cJ c  c c  2c
c  c  = c
 c  c cJ c c =c c c c

==c  2c
c F   c cFc # =cJ c  c  = cc c   2c
c 0 
c   c cJ c c  c

½c   cJ c >c   c


c7 c 
> c J c  c   c c  c Fc   c 
  c c  c   c c
c

  cc=cc  c8 ccc c c =c


c  cFc
 cc  c c
Fc c c  cc c c c  =c=c c c c c

©Ôc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
)  c c  c  c  c = c Fc
 c c c c  = c J c
  cc cc > c c  cc  cc Jcc   c

½c : c   c >   


)  c >   c c c =c
cF=> cc  >  c+=> .cccJc c c
Kc c c
  JccF=> cFc!c  >  c+=> .c  cc c'c cCc 
 1c
c 8'c+  c >   c: > c'.c   =c3' c  L2c
c 8Bc+  c >   c: > cB.c   =c3: c  cJ cL2c
c 8c+  c >   c: > c.c   =c3 cJ c 
L2c
c 8)c+  c >   c: > c).c   =c38 c   c cc  L2c
c 88c+  c >   c: > c8.c   =c3 c   L2c
c 8(c+  c >   c: > c(.c   =c37 c  = c c
  J L2c
c 8c+  c >   c: > c.c   =c3&
= cJ c 
> c 
L2c
c 8Hc+  c >   c: > cH.c   =c36 = cc
<J cc L2c
c 8c +  c  >   c : > c .c   =c 3> c c  c  = c
  L2c
c 8Cc+  c >   c: > cC.c   =c3  c  c   L2c

½½c : c   c


)  cc c =cFc  >  c+=> .c cJ=c  c  cJ c
  c c(  c  > cc
c  =c c => c <cc
c  c >   c M c c  c c 
 =c c c  <c c   c
   c
)  c c c   c Fc c  >  c c c
 c  c J c   c  c
c   c
  c=c c=1c
c /'c+  cc: > c'.c   =c3 => L2c
c /Bc+  cc: > cB.c   =c3) c  c   c L2c
c /c +  c c : > c .c   =c 3: > c
 c J c c   c
 > c L2c
c /)c+  cc: > c).c   =c3' cL2c
c /8c+  cc: > c8.c   =c3(  cJ c   L2c
c /(c+  cc: > c(.c   =c3C  L2c
c /c+  cc: > c.c   =c3> c L2c

½c 8  cc=c c  cc cFc cc c 


 c  c   c c  c c =c  c =c > =c Fc c   c = c
 cc=1c   c   c
 c   c
 c  <ccJ c
F c  = cc c
 c   c =c cJ cc  c

c   c
 =1c ccc
c 
 cc  c=cc c   c c   c  c cc
c 
 1c
3' 
 c c c cFcc3DLcc c  c cFc > c
 c
'  =c  =cc cFc  c =cFc c c; cc cc     c
 cFc  c  c#   c
ccc c c cJ cc c
c c Nc c =  c J c Nc c  0c  c =c c   c c c c Nc c

©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 >  cF # c c"c  c!!NccKc   >=c  c  c c
=c c  c cNc c  c c c >   cJ c  c  c cNc c  c
)=c =c  =c  =c  > c
 c > c Fc 
 c  c
> c
 cccc  c
 =c >  c
 cc  => c c"c  c
!!Nc   c c 
c J c  c c  >  c F # c c   =c =c J c c c

c c c  cJ c Lc

IV.c CONîABILIîAîE
c

G c :c  =c c <c Fc  c c "!!!!c  c #  =c =c 4!c c  c c  c c c
cc ccIcc c  > c  =c 
c':cc5&  OcFc > cFc c
 c =Jc c >=c<c J =c+
==cc c
cc .P
Rezolvare:

c':cc  cc c
 cc c  cc
c
c  c  c  cc
c' 
 c   cc
1c

*c  ?9!9c&  c cc


 c*!!c
c
: cc4!cc 1c
c
*c  c?944c&  c c c4!!c
-c c c c c  c?c*c  c"!!!!c

G c :c  =cc<cFc cc"!!!!c  c #  =c=c4!cc c c  c cc
cc ccIcc c  > c  =c 
c,(/cc9- !!-cFc > cFc
c  c =Jc c >=c<c J =c+
==cc c
cc .Pc
Rezolvare:

*c  c?9!9c&  c cc


 c*!!c

Gc :c  =c c <c Fc  c c "!!!!c  c  #  =c =c 4!c c  c c  c c c
cc ccIcc c  > c  =c 
c':cc5&  OcFc > cFc c
 c =Jc  c+
=cc .P
Rezolvare:
c  c c c c
cc c  c c c cc
 c ccc
) c  c  c  cc c  c 
 1c
c
-c c c c c  c?c9!9c&  c cc
 c*!!c

©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
Gc :c  =c c <c Fc  c c "!!!!c  c  #  =c =c 4!c c  c c  c c c
cc ccIcc c  > c  =c 
c,(/cc9- !!-cFc > cFc
c  c =Jc  c+
=cc .P
Rezolvare:

/  c  c c  c,(/cc©9- !!-c c  c449cO#   c  c
 c Oc c c c c c  c 
c  c c
 c  c cc #   c
c Qc
c  c   cc  cc c  c  cc
c c  c  1c
c
Iccccccccccccccccccccc ccccccccccccccccccccccccccc c?cccc9!9c&  c cc
 cc"!!!!c
-c c c c c  cccccccccccccccccccccccccccccccccccccccccccccccccccc cccccccccccccccccccccccccccc *!!cc
449c#   c  c  c ccccccccccccccccccccccccccccccccc ccccccccccccccccccccccccc c4!!cc

Gc : c '6('c  c  => c B8%'c c  c c 


=c Fc = c  > 1c > c c
<c-!!!!c  c #  c=c4!cc c c  c c c c ccIc =c c c

 cc  cc c c  c c'6('cJ cB8%'c =c c =c c':cP

Rezolvare:
  c
 cc'6(c'c c 1cc
c c   c c
 cc  1c
c
-c  c c c c  ?c9!9c&  c cc
 c*9!!!c
c
c c   cc  cc4!cc 1c
c
*c  c?c9!9c&  c cc
 c*9!!!c
c
: cc4!cc 1cc
*c  c?944c&  c c c"!!!c
c
-c c c cc  c?c*c  c-!!!!c
c
c  c   cB8%'c c  1c Qc
c c c c
 cc  1c
c
"9c,
 c?c-c c c cc  c*9!!!c
c
c c c c
 cc4!cc 1c
c

©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
"9c,
 c?c*!c(  c*9!!!c
c
: cc4!cc 1c
c
444c#   c c cc?c*!c(  c"!!!c
c
*!c(  c?c-c c c c c  c-!!!!c
c

Gc : c '6('c  c  => c B8%'c c  c c 


=c Fc = c  > 1c > c c
<c-!!!!c  c #  c=c4!cc c c  c c c c ccIc =c c c

 c c  c c  c  c  c c '6('c J c B8%'c  =c c  =c  c ,(/c c
9- !!-P
 1c
  c
 cc'6('c c 1cc
c c   c c
 cc  1c
c
Icccccccccccccccccccc ccccccccccccccccccccccccc ?cccc9!9c&  c cc
 cccc-!!!!ccccccccccccccccccccccccccccc c
-c c c c c  cccccccccccccccccccccccccccccccccccccccccccccccc cccccccccccccccccccccccccc cc*9!!!c
449c#   c  c  c cccccccccccccccccccccccccccccc cccccccccccccccccccccccc c"!!!cc
c
c c   cc  cc4!cc 1c
c
411cc  c?c9!9c&  c cc
 c-!!!!c
c
: cc4!cc 1cc
c
-c c c c c  c?c*c  c-!!!!c
c
c c   cB8%'c c  1c
c
c c c c
 cc  1c
"9c,
 c?cIcccccccccccccccccccccccccccccccccccccccccccccccccc cccccccc-9!!!ccccccccc
ccccccccccccccccccccccc -c c c c c  cccccccccccccc ccc*9!!!c
ccccccccccccccccccccccccccc 949c&  c c  c cccccccc"!!!c
c
c c c c
 cc4!cc 1c
c
"9c,
 c?c*!c(  c-!!!!c
c
: cc4!cc 1cc
c
*!c(  c?c-c c c c c  c-!!!!c
c

©¦c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
Gc 6c c c c  c ;c  c c  #  > c !!!c  >  c c c >c  c c -!c
  > c6cc c;c  cF  =c<cc >  c
=c  cc
 c;cc"!c  c;cFc ccc   > c:=c c  c #  > c >  c J c
F  c< c 
c':cc5&  O

Rezolvare:

c':cc  c c c c  c c
  cc
c  c  c' c c c  c c
c cc
 c c #    c     ccc c+cc
 c   .ccc  c #    c c cc
 c c c
/c c c cc
c   cc
c cRc!!!c   cc c   c?c!!!c  cc
cc
  cc c1c
c c
c  cc c;ccc c;c+ cc
c c   ccc .c?c!!!cc½ c?c44449c  2c
c c
c  c c c  cc c   cc
?c!!!cc* c?c"""""c  c
c
Inregistrarile contabile aferente exercitiului N sunt urmatoarele:

La 1 aprilie N:
c
c  #   c   1
c
-!4cc   c?c-c c c c c  c-!!!!c
c
La 1 august N:
c   c 1c
c
-c c c c c  c?Iccccccccccccccccccccccccccccccccccccccccc !!!!!c
ccccccccccccccccccccccccccccccccccccccccc -!4c   ccccccccccccccccccccccc 44449cc
ccccccccccccccccccccccccccccccccccccccccc 944c&  c c ccccccc"""""cc

Gc 6c c   c ;c c  #  > c !!!c  >  c B8%'c c c >c c c   > c /c c
  c;c c  c  cc >  cB8%'c c  c >   c;cFc cc
4!!c  c:=c c  c #  > c >  cJ cF  c   c 
c':c

 1c
  c  c
c    c;c c 1c
6cc  c;1c
c
c #   c   cB8%'1c
c
©½c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
-!c'   c c c  c
c?-c c c c c  c!!!c
c
6cc  c;1c
c
c   c   c c  c    c;cc+ cc
c cc    cc #   .1c
c
-c c c c c  c?c-!c'   c c c  c
c4!!c

GGc : c   =c '6('c :'c  =c  c  > c  c =c  c c  c

 c/cJ c/c6cF  c  c c > c   cc=1


c

÷c /1c9!c => c c c   c cc!c  2c

÷c /1c!!!c => c c c   c cc*!c  c

)
>cc>c
=c  c=c   c cc-4!!cc+
 =.cKc   c  cc  c

> 1c

.c :c> c c


 1c

÷c /1c!!c => 2c

÷c /1c4!!c => c

.c :c<c c
 c   cc( c  1c

÷c /1c-!c c>cc<c-c  2c

÷c /1c!!c c>cc<c*4c  2c

÷c %&'cIc
c

c :c=c*!!c => c/c   ccc c> cc"!cS c c  cc # ccSc?c"-cc

c 6c
<J  c  c c c   =c   c
  c c  c
 1c   c
  c c  c
/c  c c c   c c  c  c   c /c  c c "-c   c :c F =c
> c
 c

:=c cF cFc  c> cc c  c =c c   cc > c c
 c
c  c c

©Gc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c
 1c
c
)c "*-!c c
: c 9!!c -!!c +.c
+.c !!!c
c c
"!!c :
c
c c
c
)c "*-!c c
: c *!!!!c !!!c +.c
+.c *!!!c 4!!!c +".c
*!!!!c :
c
c c
c
)c Qc"*-c c
: c -4!!c *4"!c +*.c
+*.c !!c
c c
+*.c ccccccccccc+"!!!.c
c c
9!c :
c
c c
 c  cc c
 1c
c c c
Ic ?c 9c -!!!c
c
"*-!c/ c
 c/c &  c   c !!!c
c c
c
"*-!c/ c
 c/c c c c c c *!!!c
c c c
c c c c c
c&cc c
 1c
c c c
©©© c ?c Ic *!-c
c
  c 9!c
c c cccccccccccccccccccccccccccc c-!!c
&  c cc
c c c
  c
 c
c c c c
**9c%&'c   c !-c
c c c
1c
c c c c
9c ?c Ic ccc-!!c
c
&  c   c "*-!c cccccc-!!c
c c
/ c
 c/c
c c c c
"*-!c ccc!!!c
ccc
c c
/ c
 c/c
c c c c
"c8 cc c
 1c
c c c
* c ?c 9!c *!!!c
c
x c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
  c &  c cc
c c c
  c
 c
c c c c
9c ?c "*-!c 4!!!c
c
&  c   c / c
 c/c
c c c c
*cc6c
  c  cc  1c
.c   c c  c
 cc  c
c  c c  1c
c
)
c
c  c/c?c!!ccc+!.c?c!!ccc
+
 .1c
c
"*-c)
cccc c
 c?c9c&  c   c!!c
c
)
c
c  c/c?c4!!ccc+*!cc"-.c?cA"!!!ccc
+
 .1c
"*-c)
ccc c c
 ?9c&  c   c+"!!!.c
c
.c   c c  c
 cc  c
c   c cc
 1c
Tc?c: c"*-cAc c"*-ccc?c-4!!!!cccccc?c!!ccc?c!c
: "*-A "*-ccccccccccccc*9!!Ac-!!!cccccc499!!c
c
)
c
c   c?c c"*-ccTc?c*-!!cc!c?c*4"!cc
c
c
9c&  c   c?c"*-c)
ccc c c
 c*4"!c
c

100. : c   =c'6('c:'c =c cF  c  c c=c

> cc    cc


=c,1c: "9c?c9!c cc9*c   c?c*!c  cc

: "9c?c9!!!c  cc

: **c?c9!c  c

Kc   c  c cc  c> 1c

©c ' #  > cc=


 c-c c,c c   cc4!!c   c%&'cI2c

c &<c c =


 c c > c c <c c = c +   c %&'.c c 9-4!c  c '  c
  c   c  c c !Ic :=c c F c Fc  c > c c  c  c  =c
 c    cc=
 c c
 c c> cc<c c= c   c%&'c

c
x©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 1c
©c ' #   cc
 1c
c
"9c,
 c?cccccccccIcccccccccccccccccccccccccccccccccccccccccccccccccccccccc cccccccccccccccc c**c
cccccccccccccccccccccccccccccc *!c(  ccccccccccccccccccccccccccccccccccccccccc ccccccccccccccc "!!!cc
c c c"9c)
ccc c
 cccccccccccccccccccccc4!!c
c**c%&'c   ccccccccccccccccccccccccccccc ccccccccccccc-9!c
c
c
**4c%&'c   c?c*!c(  c-9!c
c
c&cc
 1c
c
-"c c?cIccccccccccccccccccccccccccccccccccccccccccccccccccccccccc ccccccc9-4!c
ccccccccccccccccccccc 9!9c&  c cc
 ccc"4!c
ccccccccccccccccc **9c%&'c   ccccccccccccccccccccccccccccccc cccc**!!c
c
c
cccccccccccccccccc Iccccccccccccccccccccccccccccccccccccc ?c"9c,
 cccc9-4!c
4!9c#   c c
 cccccccccccccccccccccccccccccccccccccccc c
cccc"9c)
ccc c
 ccccccccccccccccccccccccccccccccc "4cccc
cc**9c%&'c   ccccccccccccccccccccccccccccccccccccccccccccccccccccc ccc**!!ccccc

c
c 9!!!A4!!c c
Ucc?c : "9Ac "9c ccc?cc c c
c+: "9cAc "9.+: **Ac **.ccccccccccccccccccccccc +*!A**.+9!A4*.cc
c
c?c94!!c?cc!444c
cccc*-4!!c
cc c   c
c   c c  c?c 9!9cccTc?c"4!cc
!444c?c"-*-4c  c
)c "9c c
: c *!c 9-4!c +.c
+.c **c
c c
49!*c :
c
c c
c

c
)c "9c c
9!!!c : c
c c
+.c "-*-4c 4!!c +.c
:
c "9*!-**c
c c
c
)c **c c
+.c **!!c 9!c : c
cccccccccc4*c +.c
c c
xxc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
:
c *4*c
c c
c
c
)c 9!9c c
"4!c +.c
c c
c c c c
c c c c c
V.c DOCîRINA SI DEONîOLOGIA PROFESIEI CONîABILE

©c Despre respectarea standardelor şi normelor profesionale.


                Jc c c  c c

  J c  c J c
 =c    c
 c c  c   c c =c

  J c  cFcc = c    c c/
  J c  c c < c
 > =cFc
 c => cJ c c c   c>  c c 
  J c c c0> 2c
 ccc c

c c  cFc  cc
  c: c c8' c  Jc  > c c cc c c = c c c
c cF c  c = c  c
  cJ c c> =cF c   cFc
 cc

 Jc c    c 
  c  c c  c cF  =c  c  cF c
c c 
  c c  =c  c  c F c   c c 
c J c c = =c
 > c    c c  c  c   c c 
 ccc  >cc
1cc
c Credibilitateac Kc Fc  c  c  c c   c Fc 
> c J c Fc  c c

> cc
ccProfesionalismc8 cc  cc > c cJ c c=> c  cccccc
c c

c  c
  cFc  c  c
c Calitate a serviciilorc 8 c  c c  c c c  c > c  c c

    c  c c c c  c  c c  cc
cc
c Încrederec 7  c  c 
  J c  c  c c c =c > c F  >> c c
 cc c c c
  c c=c c  c  cc
cccccccccccc;  ccc c=c cJ c  c  cJ ccc 
 c  = c
 c = c c c  c
  J c  c c =c  => c >  c c 1cc
ccJ >=c cJ c J >2cc
cc cc   cJ c  c  2cc
cc c cJ c cc
c
:c c c
 c c  c   c c
 =c 
 c   c  = c   c  => c J c
F  1cc
.c cFJ c c  c  cc c
  ccJ c J > cc  c c
 c  c  cF= =c =< 2cc
.c c  c
 = c  > c J c > c  c c > c J c   c   c c J c

cc  c  cF ccc


 c 2cc
.c cFJ c c  c
==c cc> c
cc >c # c  cc   c cF c   cJ c c c
>c c   c
==c   J c  <J c  c c  c  c   c  c
  c  cJ c   c
 2cc
.c ccc =c  ccc c
cFc > ccccc cFJ c c cc< c
ccc
c  cF=  cF  c  2cc
.c c  c c c c  c c FJ c =  =c 
 c  c Fc  c

  cJ cFc0c c c  c  cc  > c  cJ c c  cccc
7c c     c  c 
  c  c F c    c  c    => c c c  > c Fc
 c c'Jc   c c
  c  cc  =c   cFcc 
 c
xÔc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 c c c c c0c    c' > <cFc  c cc
  c  c
c c =c  cJ c =c c 
c c c c   ccc
/  c 
  c  c  c
c  c > c  c c  c > c 0 c
0> c    c  c  c c 
  c c
> c J c  c  c c c
=c c     c J c  c 
  J c  c c c > c
 > c
 =cc   c'  cF c c
  c  cc= c c
  c  c  c 
 c c = c    c c  => c J c c   > c   c c

   c  cc
: c
  c  c c c cc   c cc 2cc
c   c
  c > c 0c c > c  => c J c 
 c > c
 c
c   > c
 c c c>  ccF cJ c >  ccc> c
  2cc
c    c
  c c  > c Fc   c  c c c
 c J c   c c
 c
cJ c
  cc   c => c  c c 2cc
c   c  c
 =c  c Fc   >c   c  c c c  c c  c
c JcF cFc 
> c
 cc c => 2cc
c > c Fc  c 0c c  c F  c J c 
 c  c J c c  c  c c
  cc  2cc
c   > c  ccc   c
cc   c cFc  > c = cc  c
  c  cc
/
  J c  ccc c cFc  c   c   c cJ c c  c
 c  => c
 c   c cJ c  c =cc
  J c  cc c
 c
 c J c = c  c c c c
 c 
c J c
 c
c 
 c c c  c c   c c c 
  c J c  c '  c J c
 c 
  J c  c  c <c  =c  
 c c  c c c  c
 c= = c  cc  => cJ c c cc
/
  J c  c c =<c Fc   c  > c 0 c  c  <c c 
c
   c   c  c  c c c   c c c  c c F c    c  c  c

c 8 c Fc   c 


  c  c  c < c c c
 c  c   c
 c
 cc
  J c  c c c c c c  c cF c  cc
c
J cFc 
 c c  > c c  c  c  cc
!!c '  c c  c  c Fc  c => c /c 'c  Jc    c
 c  c  c

  c c 
  J c  c J c 
=c c c   c c  c   c
   c  c   c 
=c F= c c c    c
 c c  =c
/
  J c  c c c c =c c  c c   cFc 
c >= c c
 c 
 => c c    c
 c Fc  c > c c J c  =c   c
 >= c c  
 c  <c Fc c c  
 c =c  c =  c c  > c c c c
  c c  c c c   c   c  
 c F <c =c c
c  =c 
 c c
   c
 cc
!!"c/=> cBcJ cc  =c cFc c c   c c cFc > c 
c8 c

=c  cc =  cc > c ccc
c ccc  > c >= c c
 c 
 => c c   c
 cJ cc c
=c cc > cFc cc
c   c=  cc > ccc  > c >= cJ cFc   >=c   c c
 > c c =c >= c c =c /c Bc c =c
  J c  c
> . /c c c  =c 
  J c  c 0> c /
  J c  c
> ccc c= cF= c
 c c > c c 
cFcccc
: > c !c  c   c    Jc  c  c   c c  > c   c
c
    c  cFc  c  cc cJ c  c 2c c c c
c c  c  c c c  c  c  c c c  c > c   c
 <c  c=cFc  c  > cc
 c c=cc c c cc ccFcc   cc  c    cJ c   c

 c c  cFcc cc> c


  J c  c 
c c c  c
Fc  cc 
  J c c c0> cFc   c >c   c cF=>=<c cc
xc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
!!*c7c
  c  c c =c  c= c   c
 1cc
+.c` c7c
  c  c c =c
ccJ c cFcc > c
  cJ c
c
  cc
+.c  
c 7c 
  c  c  c =c
c >  c J c c  c =c  =c
0 => c 
 c 
 c c  c c 
> c  c =c  =c Fc
>  c
  c cc
  cc
+ .c       c7c
  c  ccc c=ccJ c
> c J > cJ c   c
  c c   c  ccc c c =cc c
cc0c Jc  c
  c ccc   c > c c  =c
 > cJ c# =c7c
  c  cc c =c > c c>=cJ cFc 
 c c
 c# cJ c
  c  cFc
 cc  c
  cc
+.c   c 7c 
  c  c  c =c   c 
>  c 
> c
< c c c c  c  > c 
  c c c 
  c J c c  c =c   c  
 c c

> c c>c=> c
==cc > c 
=c c > c   cFc c =ccc cc
 > c  =c c
  =ccc=  c  c 
> cc

> c 
>  c > c Fc  c  c  > c 
  c c c 
  c c  c
 cFc0 c  c c
    c  c c cc>c=> cc
c+.c      7c 
  c  c c  c =c c 
c  c J c
 c cJ cc c =c c c > c cc  c  =c
 cc
+
.c              c /
   c  c  c J c
F  =c   c 
  c Fc 
 c c  c # c J c 
  c  c
/
  J c  c c  c c c  c c  0c J c  c   >  c   c c
  c Fc = c Fc c c   c c  > c c  c     c J c Fc  c

  J c  c c c+=c c cccFc: > c!cc c0 .c
Kc   c  c  c c c 
c  c 
  c J c # c  c 1c ('c ':Bc
8' c'( cJ c  > c cc
!!-c   > cFc c > =c
  J c  cc c > cc >= c
c c 
 => c c   c
 c8 c   cc
 c
 c > c c  =c
 c c  
 c c  >= c J c c 
c =  c c  c c c c c   c , c
 cc  cJ c   cc  cc cJcc c >= c
 c c c
 c c  c   c c =  c c  > c 7c c   c c F c c 
    c
 c =c 
c =c  c J c =c = =c   c  >= c 
c    c

 cJ ccccc  cc cc c 


c cc
c c cJc
Fc   c   c

=cc c  c cF cc cc 
   c  cFc

c cJ c=J c  c >= cFc 
 c c   c
 c
) =c >= c 
c c 
 c <cFcc c 
 cc
  c  c
c  c  =c  c  c =c  c =  c c  > c c c c   c c  c c c   c
  c 
 cF <c 
 c c   c
 c =cc
c  =cc
!!4c7c
  c  cc > ccc c c >= c c c 
 => c c
   c
 c  c <c c J >=c c c   =c =c c J >=c c
  >c c > c cc  c 
 c c   c
 cc
!!9c7c
  c  c c =c cFc   c<c
  c    c <cJ c    c c <c
 =c >c  c  >= c ) =c c 
  c  c c c c Fc   =c
=  c c  > c  c  c 
   c  c c  c =c 
c =c  c
 c
  c 
  c    c c  =c  c  c =c >c cc c  c    c +Fc  c  c

  c  c .c c c > c0c+Fc  c c
  c  c
0.cc
!!c 7c 
  c  c c =c c   c  c c c c    c c c
 c   c c   c c =c c  =c 
 c c    c
 c
>c  =c c =c c F = c c
 c   =c c c
 c  =c c J c c c
=  cc > c  cc
!!c/=> cBcJ cc c   cc  c c c =c  c cc c c   c
c   c 8  c c c  c c
c  c c  c =c
c c c
c c =c
xc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
#  =c c c   > c  c c c 
  c  c c c    c
 >= c c c 
 => c c   c
 cKc   >=cc c 
c cc

  c  c =c  c  c2c c c  =c c   c c
> c 
cF<  cc =cc
  c  cc
!!!c
 c c   c
 cc
c c >=cccc c
c > c, c >= c cF =cFc= c  1cc
+.c ' >c =c c   c  c c  c <c 
   c  c c c
c c
  c   ccc  c
 c cc c2cc
+.c ' >c =c c  c +  .c c =c  c <c c
> c  c  c =c
c  c c =c 
   c  c    c c   c
> 2cc
+ .c ' >c =c c
 c c =c  c <c c 
  c  c
=cc > c cc  c<=c cc cFc c    c cc
c  =2cc
+.c' >c=cc
  cc=c c <cFc c c > c < c
c
  c  c  =cc c c   c c=> 2cJ cc
+.c ' >c =c c   c c  c <c c 
  c  c c
c
F  c =c > c   c c   c c >= c c c  cc
/=> cBcJ c   cc c   cc
 =c c c > c ccc 
 cc  c
c  >= c c 
  J c  c > c J c 0> c /
  J c  c
> c c c  c = c F= c  c c > c 
c c c c
F<  cFc/ccc
!!c,=  cc > c cc  c c c cc  c  c  ccc >= c
cFcFc=c c  1cc
+.c=  cc > c cc
 c  > c c = 2cc
+.c=  cc > cFc  cc =cc
!!c ,=  c c  > c c c 
 c  > c c  = c  c c c c
 c 1cc
Qc  >c >  cc
cJ c >=c c cFc
 2cc
Qc  >cc c
  =c  =2cc
Qc = ccc  =2cc
Qc c
  2cc
Qc  c  cJ cc  c
  =c c =2cc
Qc  c =c c  c  = c   c c 
> c  c 
  c
 cc =cc>=ccF =c c cc
c
!!"c/=> cBcJ c   cc c   cc =c=  cc > cFc  cc =c c

  J c  c > cJ c c  c0> cc
!!*c 7 c =  c c  > c c Jc  c c 
c c c   c c
  c  c c  =c ' 
 c c =  c c  > c c c
c c c 
 c
 =cc  > c = c cc > c0c  ccc c  c 1cc
Qc cc > c
 c  c cc =c  c0cc =c
 c
c c  c c  c c F cF Jc c   c 0 c c > c  c
  c c =c=c> c c c c
  c c  cc =cc
Qcc > c =ccccF = = c c c cc
c
!!-c ;c =  c c  > c c  c  c c  c Fc
 > c c > c Kc
 c c> c
  cc
  c  cc c =c cFc  c c
c  =c   c c >=c c   =c J c 
=c c Jc c 
> c
 c   c >c c >= cJ c=  cc > c cc
!!4c Kc  c 
 => c c    c
 c  c 
  c  c c c c
c =c =c c c 
c  c c   c
 cc
!!9cKc  > c c  cc  > c
c
 c
c 
 cc
  c  c c
=c cFc  c= c
c    c
cF=c ccc c  cc  > 1cc
xc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c
c 2cc
c #   c c  2cc
c   c
 c cc c =cFc > 2cc
c  c c  2cJ cc
c => cc > c  cc
c
6<c Fc  c   c #   c c 
  c  c  c =c  c  => c
 c c  > c c   =c    c
 c 
c /
   c  c
 c c  c =c c Fc   c   > c
 = c  => c   c c  > c Fc c
) =c c=<c =c
   c  c c =c c   c c c c
 c  cfirmei c c >  c0ccc> c  0 cFc> c c  > cc
!!c <c c #  c  =c c 
c c c  > c c Fc  c  c  > c c

  c  c  c c  c =c c Fc  c   c c   c
F = c cc >  c c   cc  > c c   cc cc
!!c 8 c Fc   c 
    c  c =c  c
 c   c  c   c J c
 c  c c > cc c c  c c c  c c   c =cc
!!!c) =cc 
c ccc
c cc
  c  cc c =c> =c
 0 c
  cc c  c
  c c cc c   c0  ccc> c
F= cc c c
==ccF = c cc 
>  c)c cc
  c
 ccF<  cc cc
=c cc = ccF = c cc 
>  c
/
   c  c c c =c cFc  c  c0  =ccc c =c
 c c =cc  c  cc
!!c ) =c =c  c c   => c  c 
 c  c =<c  c c

  c  cc c =c  c  c c  c =c
c =c c  c  c c
 c ccc 
 c/
   c  cc c =cFc > c   =c
 c c  c =c c=c cechipa misiunii c c  =c 
=c c =c>c c c
 c  c c > c0cc
!!c 7 c 
  J c  c c F<  c c > c c c c Jc c 
c c
 c ' c 
c c =c c c  c c   c c c  c   c
F cc c  ccc
cJ c   => c  c  c;c c  c c cF  c
F  c  c c  c c >   c  c Fc c c c =c 
c c  c
/
   c  c  c c
c Fc c J c c   c J c c
c c Fc
c

  c cccJc c 


cc  c% cc
 c cc
>c cc
  c cc
  c  cJ cc ccc    cc c  cFc c  c

 cJ cF0= c


 = c c  cc   > c cc  c  > cc
:c  Jc J c c c  c
  c 
c c  c <c    => c  c

  c  cc cFc 
cc  c c  > c c cccc c c
  c/ c1cc
c c  c    c   c  c c  c  => c  c   c c 2c c
 c <c  c  > c   c c c
 c c c c Jc   => c  = c  c
  c  c c =c  c  0c  > c c   c c c c 
c
c >c  c
    c  cc
c c
  c  c c cc c c > c c c
  cJ c# cc
c c =c c  c c c   c c  c c c F=c c   c

    c  cJ c c
  cc c c c c  cc
c c =c c 
c <c  c  c c 
> c FJ =c c c
c Fc 0 c
0  c c c   cJ cc cc
c cc
   c  c c cc
   c = cc
c
6c  c  c  c c c  c 
  J c  c 0> c c F<  c
> c cc 
c c c cc c c cc c c 
c
 c<c c 
c c c c ccc c  c 
c
  J c

x¦c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 c  c c   c   c  c c =c  > c +F .c c c  c
0c) c c  cc c 
 c c c c c c cc= 1cc
c c c  c  c 
 =c c   c # c  c ) c  c c  c
 c c   c # c  c J c 
   c  c c  c c =c c    c
 c =c c  c   c # c  c  c c
c FJ >c  c   c
  c ) c c  =c c J
 c # c  c  c  c Fc  c 
 =c

   c  c c c c c c   c  c  c c  c<c
J
 c # c  c cJ
 c    c= c   c  c cc  c
   c =c c
c    c c  c   c c   > c c 'c  c
+=c .cc
c c c  c   c c  ccc 
>  cc cc  c c cc
c  c
  c  ccc> ccF> cc   c > c c >  cc
c c 
 cc c c cF =c=c c  ccc  => cc  c
c Fc   c  >c 
   c  c c c c  c  > c c  c  c

 c+cc
.c <c J cc cJ c c ccc 
 c c
c  =c c   c > c+F  .cc
c
 c
  c  c c c  cc  c c cF  c c c c cFc
 c  >  c +F  .c c c  =c c  c  c   c Fc c
 = c 
 cc
  c c  c ('c c c  c c  c c c  c c  c c c c

c c 
cc cc  c c   => c 
>  cc  cKc  c  cFc  c
8' c
 > =c  c c  c 
  c  c c  c %   c   c J c
 cc  cc
!!"c , c   c c  c c c c c c    c  c 
  c c
  > c
  c  c c  cc
.cKcc = c c < c  c c c= c
  cc > c c  =c
   c
  cc   c = cFJ cc   cFcccc cc cc     1cc
c  > c  c  c  c c 
c c   c  <c  c  c
 cJ c c
 c  c    c   cJ cc c c   2cc
cFc  J cc
cJ c c
= c c  c=c c  c 2cc
c > cc
cc c c c   c    c
  c   c ccc
  cc
c
.c:   c c  > c
  c c c  cFcc  1cc
c  > c  c   c J c  c    c c c c <=c   c  c =c c
>c  cc4- *2cc
c cJ c > c c  cJ c c  => c   c  ccc c
 c c = c  cJ c c   cc cJ c
 > cc  cJ c c
 ccc
c
INîEGRIîAîE
c
!c /    c  => c c c  > c c 
  J c  c c c
c > c J c
J c Fc  > c 
  c J c c 
  c  c  =c c  c  > c
 cJ c0 cc
!c7c
  c  cc c =c c  c c c > c   c c
 c 
> c <c =c =c  1cc
c > cc > cFcc 
 c
 =c c c  cFccc
c > c > c c 
> c2cc
c c c c 
> c c <c  c  c  cFccc
c

x½c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
!"c;c cc  c =cc
  c  cF  =c
 c!c =c c
 =cc
c
ccc  c  > c
  c!cc
c
OBIECîIVIîAîE
c
!c /    c     => c c c  > c c 
  J c  c c c c FJ c
 c 
 c  c c c  c 
c c  c c  c c 
> c
 ccc c cc
!c 7c 
  c  c c
c  c Fc > c Fc c    c F c  c 
 =c 8 c
  c c c   c > c =c
c 
 c J c   c  > c c  c c   c c

 c c 
>=c Fc c  c >  c 
  c  c 
    c
 cc c cc
/
  J c  cFJ c
=J=c   cFc c c
 cJ c c J c c
    c Fc F0= c 
 c 6 
  J c  c  =c c c

c  =c  c
 c J c  c  c c   c   c ' > c

  J c  c0> cF  c > c
 c
c > c c c
 c c  c c J c  c Fc 
 c
 > c
 c c  c  c   c
>c   c  c J c  > c )c  c  c 
  J c  c = c J c
   c c  c c   c c c Fc 
 c 
c c  > c c   c  c

  J c  c c c0c  c  c
  cJ c c> =c
    cFc>  c
  c
c
COMPEîENŢA PROFESIONALĂ ŞI PRUDENŢA
c
"!c /    c > c 
  c J c  c > c c = c  > c

  J c  1cc
+.c> c J > cJ c   c
  c c   c  c 
 cF <c > c c
0 c = c =c
c  c =c  c  c
  c 2cJ cc
+.c =c > c c>=cFc 
 c c  c# cJ c
  c c <c

=c  c
  cc
c
"!c : c 
  c c   =c c > c  c Fc  c J > c J c
   c 
  c Fc
 c c  
 c c  c >c 
  =c
c
cF=> =cFc=c
c 1cc
+.c> c c  cc >=c
  =2cc
+.c,> c c  cc >=c
  =cc
c
CONFIDENŢIALIîAîEA
c
*!c/    c 
>  => c c c > c
  J c  ccc c> cc 1cc
+.c)=  cc 
> c 
>  cFc
c
 c c >  c0c ccc
 c  > c 
  c c c 
  c c  > c   c Fc c c
 c  c Fc c
  c =c
 =c =cc =c 
> c c =c =cc > c  =c c
  =c
cc
 c c  c 
> cc
+.c (  c 
> c 
>  c < c Fc   c  = c   c c  c Fc
0 c  c cFc0 c c>c=> cc
c
COMPORîAMENî PROFESIONAL
c
-!c/    c   c
  c c c > c
  J c  ccc c

c  cJ c = c cJ ccc c c >  c cc  c

 c  =c '  c  c  >  c c c =c c >=c c >  =c J c

xGc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c

=c c c cc 
> c cc   c =c c
 =cFcc
 cc> cc
  cc
-!c Kc  c   c c c J c c T c c c J c c    => c c c c 
 =c

  J c  c c  c =c
 c 
> c c  c 
 c c
/
  J c  c c =c
c   > cJ c   cJ cc 1cc
c =c
 =c = c cc  cc c c
=c 
= cc c c =cJ c
 >cc cc> 2cc
c =c 
c 
 >c  >=c c > c  c c
c   c  c

=J=cc > cc
c
c

11. Explicaţi conceptul şi tipurile de independenţă.

`     
 
                      
     

Definirea independenţeic
öc >c cc > cc c c cjudecăc   cJ cacţioneazăc 
>c
c > c
öc >c cF>  =cFc c  1c
öc >c c   c +c .c $c c c c   c c 0 =c 
  =c
cc c
 =cc 
>c cccc2c
öc >cFc>=c+c
.c$cc c c c
 =cFc > c c
 c 
 c c  = c =c c =c c F  =c     c

    c  ccc =cc
öc ) c   =c  =c =c 0 c   > c c 
 =c >c c
=c  > c c 
  c J c
 c c 0> c   c 
> c Fc  > c c c  c

>=c  =c c
    c  c
öc  c c =c Fc  c Fc c   > c c  c > c c 
 c
F cc c  c c =c 
 1c
öc :c F c  > c   c c   c   c   >c c
 =cc c  c
öc :c
=c c c  c  c+c> c.c

12. Ameninţări la adresa independenţei.


Circumstanţele care afectează independenţac
öc   c c
öc ' c+  .c
öc ( c
öc (  c

Ô c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
öc   cc
c
Interesul propriu
öc  c
 cFc
c   c c> c c  cF=c cc cc
öc )> cc >  cFc> c 
 =c c
c   2c
öc 'c  cc  ccJ cc=> c   c c c
c cc
 c c
 cFc =c
öc )>=c
>=cc c  cc cc c
öc !cIc c
cc
  cc    c cc cc c c
öc K> c c > cc
  c < c cc c
öc /
   c  c c c  > cFc > c c  c
öc   cccc cc c
öc / c   c   ccF c cFc
 cc    c
öc  c=c
öc ' c c    c  = c   c c c  c =c Fc
 c
öc Kc =c cc cc c cc c   c c0> c   c
öc ) =c  c  c c  =c F c c =c c  >c c  c
> c Fc  > c c F c =c
c  c 
c  c
  c  cc   > c > c
c
Autoexaminarec
öc )  c c c 
 cFc   c c  = cc c
öc c  c >  c
 c c  c
c c =c  J c  =c  =c Fc
 c >  c
 c   c
öc /= c  c ccF cFc  c c
 c   c c
  cc 
c
öc 7cc c #  cc 
c c =c cc c
 > cc  c cc
 c
0c c   c
öc / cc  ccc c c
 =c  c    cFc =c
c
Favorizare
öc /c  >  c Fc  c =c  c <c   c  c c c c  c  c
> c
 c
öc '=c c cFc  cc   c cFc c  c c> c
Ô©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
öc 7c c  c  #  c c  c c c =c c  c c c c 
c c  =c
 > c c
  c c0c c   c
öc ' cc  c cc   c
öc '  cc =c=cc cc c c #  c c  c
c
Intimidare
öc ' >cF    c c    c
= =cc c
öc ' >cFc   c
öc 8 c c  cFcc  c   cc =c  c
c >  c
 c  cJ c   cc c
c

13. Măsuri de protecţie împotriva ameninţărilor la adresa independenţei.

Π
   
Măsuri de protecţie generate de exercitarea profesiei
öc  >c >  cc
cJ c >=c c cFc
 c
öc  > c c cc  c c
 2c
öc 8
 c    2c
öc : > c  cc   c
öc ) c
  =c  =c
öc  = c  c    => cJ c  > cFc c
  cc
öc  = c
  2c
öc  = ccc   2c
öc  = c  c
öc ,  c  c+  cc  .c
öc c   => c
=Jc
c
Măsuri de protecţie în mediul de lucru
öc / > c c  =c  c
 c c   =c >c   = c    c

 c
öc c =c c #  c > =cFc  c c
öc /  cJ c  cc cJ c  c   c  => c  c
öc ) c > c c c 
 c 
 c c    c
 c J c c
 c > c
öc  c c cc  cJ c  cJ c   cc    cJ cc c

Ôxc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
öc ) c  c c c  >=c  c   c c    c c
#c
 > = c cc   cc  c c  => c
öc  c  c 
  c  c  c c   c J c  c
  c
öc   c  c >c  c + c 
  c$c 8' c '( c (c ';8&' c
7;/ 6c c c$c,(/c  c  > c .c c c
  c  cc c
  c
öc /c  c  c  c J c c =  c  c  c =c  c
 c c   c
öc  c  c
  c  c+ =c
 =c c  cc
.ccc c
 cccc c c
c
Măsuri de protecţie din partea clientului
öc 
c c c c =c  c  c 
c   c c   c 
    c
 cc c  c
öc ' c
    c  cJ c  c  c c > c
öc   cc0> c> c cc c  c  c
öc   cc  c  c c$c c  => c  c c  c

 c c$c c =c  c   cFcc  c
c
c
c
VI.c Categoria - IV - Evaluarea întreprinderilor
c

*4 7= c
  c  c  c Fc c  c <c c  =c  c
 cF c c c c
c1c

c   c 2c

u c  cc # c   2c

 c  cc  cc   c

  c .2c

*9 c  c  c     c c  0c  c  c F  c c =c
 c  c  =c =c  c    =1c   c   c
"!!!!!!2c  = c !!!!!!2c   c !!!!!!!2c c -!!!!!!2c c
-!!!!!2c 
c !!!!!!2c 
c  c  c *!!!!!!2c    = c
-!!!!!2c  c
 c-!!!!!!2c    c c c #  c!!!!!!!1c
ÔÔc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c *"-!!!!!2c

u c -!!!!!2c
 c -!!!!!c
  Y Y  YY  Y 
Y 
c
Ô    ©  © 
c
  cB.c

* c  c  c    =c =c c  c F  c c =c  c
 c  =c =c  c    =1c   c   c "!!!!!!2c
 = c!!!!!!2c   c!!!!!!!2c c-!!!!!!2cc-!!!!!2c

c!!!!!!2c
c c c*!!!!!!2c   = c-!!!!!2c  c
 c
-!!!!!!2c    c c c #  c!!!!!!!1c
c -"-!!!!!2c
u c -!!!!!2c
 c -!!!!!c
c
& c    cc c c c   c c  c c c
  cc
 c
cc
c c  c  c c c c c c  c c
   c   cc c
  c c  c cc
8c 
c c c  c
 c c  cc c c c cc c
 c ccccc c    ccc     c  c
    c c0    cc
c
& c    c?c!!!!!!A!!!!!!!A-!!!!!!A-!!!!!A!!!!!!!?c-"-!!!!!c
  c.c
c

* ,cc c5 cOc c  c =c


c
  =cFc  1c
c F  c
cFc
 2c
u c F  c
cFc
 c  2c
 c F  c
cFc
 c  c
c
  c .c
-! ) =c c c  c  c    =c c  c F  c c  c
  c  <c c = c 
 1c   c   c "!!!!!!2c c
!!!!!!!2c c
 c c-!!!!!!2c  = c  c+ #   cc
F
.c-!!!!!!1c
c c"!!!!!!2c
u c c""!!!!!!2c
 c c
c
& c   c c   cc  0c c c
c c   c   c  c c
 c   c c  c cc
& c   cc c   c c   cc  0cc
'   cc  0c c   c cc1cc
Ôc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c
cc  cc
';?c'/c/ / c Ac)(c)8c 88&'67' 8cc?c"!!!!!!A!!!!!!!A-!!!!!!-!!!!!!c?c
"!!!!!!c
cc    cc
';c?c'%&8c 88&'67%8c$c)'% c
  c.c
c
c
VII.c Categoria III - Expertize contabile

c  > c


  J c  c c > c
c
c
c   c c  c  c  c c   c   cc
c c  c
c   c c  c  cc  cc  c cc c c
c
cc c=  c> c  Pc
c
c  c 
  c  c  c c  c   c  c   c
   c  c c cc c  c  c
c
"!c8> c
 c c    c c  c c c  Pc
c
.c c    c
>=cc c  c> c,    c( > c
/ c c
>=cc > c > c c  cc  c c cc  cJ c  c c
  2c
.c >c =cc cF c= c cc
  c cc c
 >c;>  =2c
.c  c  > c  c  c  c =cJ c
  =cc> c  c
J c  c > c c < c
 c c 2c
.c >c0 
=cc c   cc= cJ c
 > c
  =c c
 c c cc2c
.c cc  cc  c
==c  c  cF # c c  c ccc c
 c Fc c c c
 c F  =c  c 
  =c c   c c F c F # 1c c  c c
 c 2c

.c  c >  cc= cc    c
  2c
.c c c c>  =c c  cFc  c   cc c c  >  c
=cFc c 2c
#.c
c  c  cccccFc c  c c
 cc c> c
Jc
c  c
 c c 0  2c c   c 0  c = c  =c J   c
   cc  > c c    c c=c 2c
.cF = c  > c c2c
0.c
 cccc c  > c cc  c c  c c  c   c

  =2c
T.c  > c  
c  => cFc  > c c  c c c > c Fc c   c c
  >c0  c cJ c c cF = = c c   c cJ c
  c
c
VIII.c FISCALIîAîE

x¦c 'cF =cFc cc%&'cFc < c+c-".c =c c =cBcF =cFc cc
%&'cFc(>c+c-".c+  =cJ cF =cFc cc%&'cFc < .c c c< c =c
=c  c =c c  =c  =c + c 0  =c   =.c  c < c %  c
Ôc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 c  c c Bc + c Fc  c  c B.c c c   c  c 'c  c < c c   c  c c  c < c
' > c >c  c   c c c  c %&'c  c   c >  c   c c  c J c
 > c c c  c c =  cc%&'c

 1c

Livrare intre A si Bc
c
c c
 ccc c  ccc+'.c
c
c c c
cc cc%&'ccc+ cc .c
c
"c6  c  cc c  c+   cc c c c c   c  cB.c
c
c
Livrare intre B si C
c
c c
 ccc c  cc+B.c
c
c c c
cc cc%&'cc+ cc .c
c
"c6  c  ccc  c+   c   c   .c
c
*c;c c   ccc+ cc c c c
c   .c
c
-c/ c c c c%&'1c
c
.cB1cc  c c c  cc c c  c c c0  c  c  c
c  c+Bc c c c  c c  cc  cc%&'.c
c
.c  c1cc  c c c c  c c  c c c c  c c c
0  c  c cBcc c  c c  c cc c  c 
c c
  c(  c
c
".cB1cc  c c cBc c  c 
c c  c(  c+c-"c(.c

c
cc'cF =cFc cc%&'cFc < c+c-".c =c+ c .c c =cBc
F =cFc cc%&'cFc c+
 =c  c'cc ccF cFc cc%&'c c
 .c c c< c =c =c c =cc c c%  c c ccBc
+ cFc  c  cB.cc c   c  c'c c < c c   c+  .c  cc c c' > c
>c c  ccc c%&'c  c  c>  c   c c cJ c > c c
 c =  cc%&'c

 1c

Livrare intre A si Bc
c
c c
 ccc c  ccc+'.c
c
c c c
cc cc%&'ccc+ cc .c
c
ԏc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
"c6  c  cc c  c+   cc c c c c   c  cB.c
*/ c c c c 1c'c'c c cBc c  c c  cc%&'c c  c
   c :c cc  c

'cF =c Fc c c %&'c Fc c Fc (>c +c -".c =c  c =c Bc F =c Fc
cc%&'ccFc c+c-".c c c< c =c =c c =ccF =cFc
cc%&'ccFc < c:c c  c= c1c
c
÷c Bcc c  cFc < c
÷c Bcc cF cFc cc%&'cFc(>c
c
 1c
c
%  c c cc > c' Bcc c   c  c'c c(>c c   c  cc c < c
' > c >c  c   c c c  c %&'c  c   c >  c   c c  c J c
 > c c c =  cc%&'c
c
 c  c c  c
c   c  c  c  c  c  c c c  c 
  c  c c  #   c
  c c  c 
 c c  c c c c c  c c  c c
 cc c  c c  c cc c c c c cc c
 cc
Bc
c   c #   c
 c c c5' #   c   Lc c  ccc c c c
)  c    c
6  c #    c   cc c c  cc
c   cc c  c c c c
c c c  # c c  c c   c c  c
/ c c c c c ccc
c
c
IX.c Organizarea auditului intern si controlul intern al intreprinderii
c
c c    c/  cc: cc c
c
I. Formele inventarierii
c
(  c  c c    c   cc c c
  c
cc
 c c  c  c)c c c c cc 
cc   c cc
c

 c
  c
 c   1c
A. Dupa natura si continutul economic al elementelor supuse inventarierii se pot distinge:

1.c c 0   c  c  c c  c


c cF 1c 0  c

c  c
 c
2.c c 0   c   c
c c c$c  c+    .c8c c

 cccc c cc c c  cc c cc   c c c
  c   c   c   c  c c  c  c c c c c c
 c # c c
 c c 0c c  c
  c c c    c  c c   c8  c  cc c
 c  c  c  c c c c   cc  cc 
c  c
   c+  c c  .c8  c c  cc c  c  c  c c c c
Ô¦c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 cc  c 
c  c c
3.  c  0   c   c c  c$c 
c +  c  c
#   c c    c .c c
 c c  c
 c c
 c  c
c
 cc  c c c  c  c
4.c  c   c
c c c c
  c c   c  c c 
c
   c c  c c    c   c  c    c  
 c  c   c   c c
 c c
c
B. Din punct de vedere al sferei de cuprindere c c  1c
c
1.  c  c  c  c   c  c   c  c c  c c
 c  c   c c c c 
c c c  c ' c   c  c c   c c

 c  c cc    c c   c    c  c ccccc c c
 c
  c c   c    c
2.  c   c  c  c c c  c   cc  c  c c
 c
  cc 0  c  c c  c
c
C. In functie de perioada la care se executa, sau periodicitate, cc  1c
c
1.  c cc c c
 c c cc   c cc    c
 c   c c c   c ( c c  c c    c    c   c
 c 0   c  c c c  c c c  cc c c  c c c
   c c c  #  c   c  c c c  c   c c
 cc  c c c  c
2.c  c   c c c   c c 
 c c  c  1c   c
c  c 8c c
c   c c c   c  c   c  c  0  c c
 c
3.  c   c c cc  c   cc    c
c   cc  cc
c c c  c
4.  c  c  c 
 c
c c   c c     c c c
c  c c  c  c c  c c   c c  c c c  c c  c c
   c cc   c c  c)c c c  c  cc
c
D. Dupa procedeul folosit, c  cc
1c
1.c  c  c $c  c c c  c  c  0   c
   c   c c  c
2.  c c 0c$c  c cc  c c c
  cc
 0  c  c
c
E. Dupa scop, c  cc
1c
1.  cc  cc  c  c   c  c c
 0   c  c cc   c c  c
2.  cc c  cc cc   c   cc
 c  cc  cc
  cc 0   c  c
c
c  c   c 6c   c + .c c +c .c c   c 0  c c

 c c  c  c  c c   c c 


 c  c  c c
    c c   c     c  c  c c c c c c    c
   c  c c  c

  c c   c    c c c c c  ccc cc
,   c (  c c c   c c c  c   c  c c  c
 c c  c   c cc   cc c
c

Ô½c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
V. APLICAîIE PRACîICA
c/c  c c   c   c c  c c  c c   c c
c
c  cc  c    c) c c  c ccc c
 c cc
 c  c  c   c c  c  c c  c

 cB c  c  cc  cc
cc cc c  c
:  cc
 cc   c
 cc c   c
 c   c c c)c
 c cc
c c c cc c  c' 
 ccc"!c  c!!*c c
  cc cc
cc  cc   c:c:%866'c:'cc c1c
c
SIMBOL
DENUMIRE CONî SOLDURI FINALE
CONî
)c c
!c  c   c c cc "!!!!!!!!c
!4c c cc !!!!!c
"c: cc    c cc *!!!!!!c
c   c 9*-!-!!!ccc
"c8 # c#  c 9-!!!!!!ccc
""c, 0  cc c 9**9!!!ccc
*c, cc  c -!!!!!!ccc
4"c  c
 cc 4*"!!!ccc
c' c    c cc 4-!!!!!!c
"c' c 0   cc c cc *!!!!!!!c
"!c, c c !!!!!!!ccc
"!c,  c c !!!!ccc
"!"c  cc c 9*!!!ccc
"*c:
 c *-!!!!ccc
"*-c/ c
 c *4!!!!ccc
"9c,
 c 4-!!!!ccc
*!c(  c cc "-!!!!!!c
*c  c -!!!!ccc
-c c c c c !!!!!!ccc
-"c c *"!!!ccc
4!c#   c c c c 9!!!!!ccc
4!9c#   c  c
 c -*!!!ccc
4"-c#   c c c  cc *!!!!ccc
4*c#   c c   c    c "-!!!!!ccc
4-c' c #   c c c *9!!!!ccc
49c#   c  c    c 4*!!!ccc
9!c&  c cc  c
 c cc -!!!c
9!*c&  c c   c c c  c ccc *!!!!!c
9!9c&  c cc
 c cc "4!!!!!!c
9c&  c   c cc 9!!!!!!c
cc îOîAL 1,437,792,000 1,437,792,000
c
ccccccccc   c c   c   c:c:%866'c:'ccc  c c c
 1c

ÔGc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c
1. N.O.  cc  c c c c c  c c  cc 1c
4!L#   c  c ccccccccccc?cc"!L, c Lcccccc-!!!!!!c  c
cccccccccccccccccccccccccccccc  Lc
c
2. N.O.  cc  c c c
   1c
ccccccccccc9L&  c   Lcccccccccccccccccccccccc?cc"*-ccL/ c
 Lccccc"!!!!!!c  c
c
3. N.O. c     c  c c  c
 c 0  c   c c  c
 %&'cI1c
ccccccccccc*cL' c c c c ccccccccccccccccc?ccccccccccccccccIcccccccccccccccccccc "-9!!!!c  c
ccccccccccccccccc c c   Lccccccccccccccccccccccccc9-L' c  c c c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  Lcccccccccccccccc"!!!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccccccccc ccccccccccccccccccc **9L%&'c   Lcccccccccccc-9!!!!cc  c
c
4. N.O.  c c    c0  c cc   c  c c c
 cc   1c
ccccccccccc*L/   cLcccccc?ccccc*L' c c ccccccccc cc"-9!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc c c c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc c   Lc
c
5. N.O.  cc  c c
 1c
cccccccccccccccc "9L,
 Lcccccccccccccccccccccccccccccc?ccccc4!9L#   c  ccc*-!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 
 Lc
6. N.O.  c cc   cc  c c   1c
c
c
cccccccc-"L c c  Lcccccccccccccccccccccccccccccccccccccc?cccccc9-L' c  c cccc-!!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  Lc
7. N.O.  cc  c c  c c 
 c  1cc
ccccccccccc9L&  c   Lccccccccccccccccccccccccc?cccccc"*L:
 Lcccccc!!!!!!c  c
c
8. N.O. c0   c
 c c 
 Lc
ccccccccccc*4L)  c  Lccccccccccccccccccccccccccccc?ccccccccccccccccccIccccccccccccccccccccccc !!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 9-L' c  c c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc ccccccccccccccccccccccccccccc  Lccccccccccc!!!!!!c  c

 c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc **9L%&'c   Lccccccc!!!!c  c
c
9. N.O.  cc  c c  c cc  Lc
ccccccccccc*L'c  Lccccccccccccccccccccccccc?cccccc"L: ccccc-!!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc    Lc
c
10. N.O.c  c c   c c   c  c c c c c   c c c c
 c
 cLc
cccccccccccc*9"L)  c c c c  cccccccc?cccc"!L,  c Lc-!!!!!c  c
ccccccccccccccccccccc c 
Lc
c
11. N.O.   c  cc   1c  ccc    c Lc
ccccccccccc49L#   c  c    cccccccc?cccccc*9"L)  c ccccccccccc-!!!!!c  c
cccccccccccccccccccc c c c Lccccccccccccccccccc c c  c
ccccccccccccccccccccccccc ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc c 
Lc
c
12. N.O.  cc  c c
 c  1c
ccccccccccc4!9L#   c  c
 Lcccccccccc?cccccc"9L,
 Lccccccccccccccccc*!!!!!!c  c
c

13. N.O. c0   c


 c c
 c  c c c cc c%&'c
I1c
ccccccccccccc *4L)  c  Lccccccccccccccccccccccccccc?cccccccccccccccIccccccccccccccccccccccccc *94!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccc ccccccccccccccccccccccccccccccccccccccc 9-L' c  c c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  Lcccccccccc*!!!!!!c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc ccccccccccccc **9L%&'c   Lccccccc94!!!!c  c
c
14. N.O.   c  c cc 0  cc c c cc c  1c
ccccccccccccc 4-L' c #   cc Lccc?cccc""L, 0  cccccccccc!!!!!!!c  c
ccccccccccccccccccc cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  Lc
c
15. N.O. c    c c 0  cc c c cc"!!!!!!!c  c%&'cI1c
ccccccccccccc *4L)  c  Lccccccccccccccccccccccccccc?cccccccccccccccIcccccccccccccccccccccccc "-9!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 9-Lc' c  c
ccccccccccccccccccccccccccccccccccccc cccccccccccccccccccccccccccccccccccccccccccccccccccccc  c Lccccc"!!!!!!!c  c

©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc **9L%&'c   Lcccccc-9!!!!!c  c
c
16. N.O.  cc  c c # c#  1c
cccccccccc"L8 # c#  Lcccccccccccc?cccccc"L: cccccccc9!!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc    Lc
c
17. N.O.  c c   c c   c c c c c c c c   c c c
c c
 c1c
ccccccccccccc *9"L)  c c c c  ccccccc?cccccc"!"L  cc cc-!!!!!c  c
cccccccccccccccccccccc c 
Lc
c
18. N.O.   c  cc   c  ccc    c 1c
ccccccccccccc 49L#   c  c    ccccccccc?cccccc*9"L)  c ccccccccccc-!!!!!c  c
cccccccccccccccccccccc c c c Lccccccccccccccccc c c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc c 
Lc
19. N.O. cccc c  cc cc
 c  c  c   c-!!c c  c #   c
4!!!   2c  c
 c-!!c c cc cc
 c c c   c-!!!c
  c
:c  cc c1c+4!!!c  -!!!  .-!! cc c c    cc
  c c cc-!!!!!c  c
c
cccccc4*c5#   cc ccccccccccccc?cccccccc"9cc5/  ccccccc-!!!!!  c
cccccccccccccccc   c   cccccccccccccccccccccccccccccc c
 Lccccccccccccccccccccccccccccccccccccccccccccc cccccccccccccccccccccccccccccccccccccc
cccccccccc c   c   Lc
cccccccc
20. N.O.  # c  cc%&'1c
cccccccccccccccccc %&'c   c?c!c
cccccccccccccccccc %&'c   cccc?c9!!!!c

cccccccccc**9L%&'c   Lccccccccccccccccccccccccccccc?cccccc**"L%&'c Lccccccccccccc9!!!!c  c


c
21. N.O.  # c  cc #   1c
ccccccccccccL/
c c Lcccccccccccccccccccccccccc?cccccccccccccccccIcccccccccccccccccccccccc !!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 4!L#   c  c
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  c Lccccc-!!!!!!c  c

xc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 4-L' c #   cc
ccccccccccccccccc ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  Lccccccccccc!!!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 49L#   c  c
cccccccccccccccccccccccccccccccccccccc ccccccccccccccccccccccccccccccccccccccccccccccccccccc    c c c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc  cLcccc!!!!!!c  c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 4!9L#   c  cc
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 
 Lc -!!!!!c  c

ccccccccccccccccccccccccccccccccccccccccccccccc ccccccccccccccccccccccccccccccccccccc 4*L#   cc cc


ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc   c   cc
cccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc cccccccccccccccccccccc  c
 Lccc-!!!!!c  c
22. N.O.  # c  cc  1c

cccccccccccc9-L' c  c c Lccccccccc?ccccccL/


c c Lcc*!-!!!!!c  c
c
23. N.O.  # c   c9L&  c   L1c

ccccccccccccL/
c c Lcccccccccccccccccccccccccc?cccccc9L&  c   Lcc*!!!!!!c  c
c
)c
 c   c c   c   cc c c   ccc
 cc  c(  c   c c
 c c cc c 
  c
  c  c   c    c c c   c 
  c  c
  c   c  c
B c c c  cc  c   c    c ccc
 c   c8c c  c c c c 
  cc  # c  c
c  c c #   ccc   c c cc   cc  # cc
    c
 c c cc cc   c  c c"D!!*1c
c
SIMBOL
CONî DENUMIRE CONî SOLDURI FINALE
)c c
!c  c   c c cc "!!!!!!!!c
!4c c cc !!!!!c
c/
c c c cc 9-!!!!!c
"c: cc    c cc -!-!!!!!c
c   c 9*-!-!!!ccc
"c8 # c#  c !!!!!!ccc
""c, 0  cc c 99**9!!!ccc
*c, cc  c 4-!!!!!ccc
4"c  c
 cc 4*"!!!ccc
c' c    c cc 4-!!!!!!c
Ôc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
"c' c 0   cc c cc *!!!!!!!c
"!c, c c -!!!!!!ccc
"!c,  c c "!!!!ccc
"!"c  cc c *!!!ccc
"*c:
 c *-!!!!ccc
"*-c/ c
 c 4!!!!ccc
"9c,
 c -!!!!ccc
"9c/  cc c
 c cc -!!!!!c
*!c(  c cc "-!!!!!!c
*c  c -!!!!ccc
*c/  c   cc "-9!!!!ccc
**"c%&'cc c cc 9!!!!c
*4c)  c  c *4-!!!!ccc
-c c c c c !!!!!!ccc
-"c c ""!!!ccc
4!c#   c c c c 9!!!!!ccc
4!9c#   c  c
 c -*!!!ccc
4"-c#   c c c  cc *!!!!ccc
4*c#   c c   c    c "-!!!!!ccc
4-c' c #   c c c *9!!!!ccc
49c#   c  c    c 4*!!!ccc
9!c&  c cc  c
 c cc -!!!c
9!*c&  c c   c c c  c ccc *!!!!!c
9!9c&  c cc
 c cc "4!!!!!!c
9c&  c   c cc 9!!!!!!c
cc îOîAL 1,464,512,000 1,464,512,000
c
c
c
c c   ccc: cc 1c: cc  c
INFORMAŢII GENERALE PRIVIND SOCIEîAîEA COMERCIALĂ " CARPAîINA " S.A.

1.c Obiectul de activitate şi statutul juridic


: c  =c c:'c cF
>cFcc 
cHc!! !cJ cc  c
cF  cF =c ccC " *4 cFc   c>  ccc <=ccc
>cJ c  ccC>  c&< c:c c:'cc c  cc   c 
c
  c cJ c   c c  cJ c c= cc= 1c  0c
c 
c
c
 c  c = c cJ # cc c  c  cc cc
  c c
 c c c c cc   > c 0c c)c
 cFc  c  => c c
 =cJ c  = ccF> cJ cc 0 c
 cJ c 
 > cJ c  > c   cc # cc  c c:c
 c:'c c
=cFcJ c < c&< cc c: cHcc!cJ ccFc >c
c c c  > cc > c1c
: > c, =c
: > c: c
: > c( c# c
c
 cJ c c   c

c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c : > c( c  cc

c : > c( c  cF c

c : > c/  0c

c : > c, c =c

c / cJ cc  cc  cc


  >=c=cJ c =c+ > cc c c  c

 = c  cc => c .c


:
> c c  > c  =c c 94*9c c J c c0c  =c

  cc   c: c c=c c   > cJ c   > c  c = c >  c+ c
 =c>cc  > cc  c   c=cJ c  .c
/    c  cc c c c =c c:c c:'c c1c
ic  cc c
ic  c 
c
/    c c cFc  c  => c 1c
cc, c c cccJ c ccc: c< =J cJ c c c cccJ c
ccc8 c c c
 c
cc( c  cJ cF c c
c 0c=J  cJ c c  cccc/ c c
c c  cc4c
ccccJ c c
c
Prezentarea principalelor metode de organizare analitică ac
contabilităţii stocurilor.
c
.c,c     =c
 =cFc >c   =cc c> c c   cc c cFc  c
 >=c c =c     cFc  c   cc  c   c c
=J=cc
   c cFc  c  cc
  cc cc
,c =c= c    1ccc  cc  J c cF =c c
F< c   cFc

J cc c c c> c c   cc ccc  J ccc ccccccccc> ccc
ccc cccJ ccc J ccc c
F=c cJ cF=c c  c cc c  c
 => c   c   c c c c   c  => c    c   c  c c
  =c

c  => ccc c cc  cJ cc   c
c  c c =c  => c c> ccF cJ c c
  c  cFc c=c =c cF  c> c   ccc=ccc  ccc ccc ccc
  ccc ccc   ccc c
F =c   cJ c  cFc
 c  c  c # c
c
  c c   c J cc   c c  c c c =c c  c Fc
J c  c c
= cJ c J  c c> c
J c   cc  c  cc = cJ c cc J  c c
c   c c
 cF cFc  c  c
J c  c  c c =c c
<J  c  c cF  c > c
c
c c  c  c
c
.,c   =c
'  =c=c  =cFc >c   =cc c  c+c
J cc .cc
  c
c   cc  c c c  cc > c  c cc   cJ cFc  c   c
cc c cc c
  c  cF = c  c  cJ c  c  c  c  c
J c c  c Fc
c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
  c   c
c
 cJ c c   c VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVc
'  =c=c   c c c  = cc >=c  =cc   c cc c c

   c
J cc  c  c c
  c c   c F=Jc   c  c c =c
  c  => c c   c c 0 cc
J cc ccc  c
F c%# cc  c c=1c  c0 
 c cF cc  cFc

J cc c  c   c=c


 c> c
/  c   c  c
=cF = c
= cFc
J cc cJ c c  c
   c F=c c  c F  c c =c   c c c    c c J c
   c J c%=c   c  c  =c  c cc c cJ c c
F =cFc  c
 = ccccc  cJ cc  c  c
6c
<J  c  c   c c
 cc c cF  cFc  c   cJ c cF > c c> c
c:  c  c cF  cFc  c   c c cF Jcccc  c8 > c

 cF  cFc  c c c =c  c c   c  cFc


J cc c c   ccc
J c   c c  c c > cc J = c c
Fc  c  => c:c' /'%;'c:'c >c =cc=
 c c  c c  c
c =c c   c
J cc c
c
.,c    c
' =c >c  =c<c c   cc c <cJ cFc  c  cFc
 >cF = c c >c   c c c c  c c =c  c'  =c
=c c =cc >c=
 cJ c 0 c  c
c
 c  cJ c   c   cc=
 cFc  c:c' /'%;'c:'c c> c=c
c    =cFc  c    c  c c0 c     c   c
,=
 c  c cc= cFc  c  =c cc c= c => 1c
÷c   c  cc cc=
 cJ cc cc
  c
÷c   c  cc  cc=
 cJ cc
 c
 cFcc
/c  c  => c c
  Jc c  c c  >=c O( Jc c c c >  c
  Oc8c c # c
cc cc
  cc  cc cc
Fcccc
 cc
 cFcccFcc
 c c cc c
: c:c ' /'%;'c:'c
  Jc c   c  c c  c c =
 c J c c
 c

 cFcccc= c=


 c  cc c
  c
/  c  c   c   c  >c  =c c
 = c    c c c  c F Jc J c
F =c J = cc   cFc
Jcc c   cc
 c
 cc   c
( J c c  c c F   c c   c c   c Fc c   c c F c   c
= cJ c J  ccc  c0 
 cJ c c  Jc c
<J  c  c  cc  c
  cF=c c  c0 
 c c  c c   cc  c6c   cc
 c c 
=c  c J c  c   cF  cFc cc  c> c
 c J c  c F=c c    c   c  
 c =c =c c c  =c  c J c  c c
 = c  c c c cJ cF cFc
Jc  =c  =c> =cc
 c  cFc
c
.c,c 
cc >c  =cc   c
(  c# ccc   cc  cc cc >c  =cc   c' 
 cFc
 c
   c    c    c c c c  c c  >c  =c c
  c <cJ cc  c  =c
)  c    c c  c c 
  c c  c c  c   =c c
  cc
  cJ c c  cc c   c 
>  cJ c c c

 cc  c   c
)  c  c c c c   c c  # cc c   c J c
 >=c c > <cc  cc  cc=
 c 0c
  c
 c   cc=
 c
' 
 c  c
J cc > c  cc > c
  c c cc
 c  c cc
c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
= cJ c J  c c c c/c >c  =c  c c =cc > c c = cJ c J  c
c=
 cc   c
 = c cFc c  =c
6c
<J cc =c c> c c  =c= c > 1c
 > c 0 cc c
 > c 0 cc c

Jc 0 cc c

Jc 0 cc c

Jc 0 cc   c: > c 0 cc c =c J c=
 c c  cc c
J cc c c   c > c 0 cJ cc=
 c  cFc   c
c
: > c  0 c c  c  =c = c J c J  c  c    c  c  c c
 c
  c c  c c c cJ c c =cc c

3.4. Organizarea contabilităţii sintetice a stocurilorc


Fc >c  =c  c J c c :c ' /'%;'c :'c
c c  c c  => c c c
  =c c  c c =c  cJ ccc c c  c  c
<cc  c
 c c > c    cJ c   c = c <cJ cc  c c  c    c
  c
c
cc  c:c' /'%;'c:'c
  Jc
cJ#c cc  c  c
(c c  c J#c c   =c c  c c  c  c <cc  0  c
 c <cJ cc   c  cc  c  c
(  c c F c J c c c  c Fc  c    c
c c  c 1c
  c0 
 c cc  c0  ccF c c
Jc 0 c
Jc  =c
cJ#c c c  c  c
Jc c > cc >c  =c >cc
c c
c  c  > c  c J c c c  >c  c  =cc  = cJ c <= c
=
 c=Jc  >cJ c  J c=
 c
cFc   c  => c J c cFc  c
   c  c   c 
 c c  c   c
 c
 cc   cJ c > cFc  cc > c c  cFc  c"cc   cc  cFc
  =c  =c c =c  > cc c  => c   c   ccc  =c
c  =c  c c   c =c Fc   c   c  c 6 c  => c
 c  c 
c c   c   c c      c > c c
 cJ c cFc >cc   c   c
c
Fc  c   c c "c 5 c c   c J c  > c Fc  c c  > Oc  c c
 cFcccc  c cc  c cc 
c     c ccc
c   cFc  c/   cc  cJ c > c  c =cFc c  =cc #  => c
  c
c"!c  c c  c  c c c  c c c c%cFc  =c
=c =cJ c  c"*cc)
>cc>c c c
cc = c  > c  c=  cJ c    cc  cc   c   c
 c c c c => c   cFc= c   c  > c  c c c  cFc
c"-cc
 cF  c  c  cc ccc
 c  cc   c
c "9c c ,=
 c  c c c  c  c c  c c J c 1c 
 > c
 >  cc   cc = cJ c = c    c cJ cc  cc  c c
 c c  c c   c J c c   c   c   c c   c   c
 => c c    c J c F c    c Fc   c c Fc   c =c c    c  c c
 cc"c cF  c  cc  cc
 c  cc   c
c 
c  c  c  c "c c c c   c c F c   c J c  > c Fc  c c
 > c  c
 cJ c = c  c  =c  cc  c c  c c
 c  1c  c*c5 cc> Oc  c4c5 cc #   OccF cc #   cc
  c cFc   cc cc   cFc  c c=cc c   c
=c >  c   2c  c 9c 5 c c   Oc c   c > c  c    c c
 c J c F c c > c c  c  c c    c 
c   c
¦c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 c c J c  c   c :c ' /'%;'c :'c c 
c  c 9c  c 6c
 => c= c c cJ c    cc cc   c  c c  c c  c
  c  c
Fc  c :c ' /'%;'c :'c  c  => c c c c c   c
c
c
 c   c cc   cc
'  =c=c  =cFcF cc> cc cJ c J c c  c  c
c   c < c  cJ c JcFc cc c   c   cJ c  c
:
?: cAc8c
c
:
cc  c
 c:0cc  c  >  ccc c = c8cc c J  c
 c  =cc   c cc   cc cc> c<c c cc
  c <cJ c c> c  c c  =cc   cc
 1c
ic   c  >  c cF  c  ccc cc
c  c c c =cJ c ccc
c <c 2c
ic = cFc   c  ccc  cc cc   c ccF cFc  c  c
 =2c
Qc J  c  c   c  c Fc c   c c J c c   c c
c
c 0 c  c c  cc   c
c c   c > 1c  c  >  c = c J  c c c  c Fc >=c   c
  c c c8 cc
c cc  cc  c c   c
 c cc =c
c cc  c   c c   cc cc  cc
c  c   c   cc
c ccc c > c   c c  c c > c
 =c =c c c(  c
  cc 1c
ic  c c c
 = c c c  c c c > c c c c c c F c c c c c c   c> c c 
 c
 2c
ic  c  c  => c   c c   c  c c  c  c  c c
 c  =c  c
,c   c c J c  c c  c c c c  c  =c c  c   =c
JcFc ccc=  c   cJ cc cc  c c  => c c
c
cccccccc/c   c  c  c  > c  c c  c = c
1c
÷c c =c   c  >  c c  c c  cc   ccc c  c c  c c
 c
  c 2c
÷c  c > c  c  > c  c c c F =c Fc  c  c c  c Fc  >c
 =cc c   cc 2c
÷c c= c J  c c ccF c c  cc  c
==c =c
c  =c  c 2c
÷c c
 c   c c  =c  c > c  c  > c  c   c  c  c  c
 c cc<cJ c cF =c c  cc  c c > c  =c
:  c  cc  c
 =c c cFc c+  c c<.cFc  c
  c   c=c > 1c
= c?c: c  >  cAc&<= cc: c
 c
c c=c> c  c c  c c=c
c
/c > cFc  cc > c
c
) c c c
 c c c
<J  c  c cc
 cJ c cF =cFc  c c
  c c  c  =cc cF  c  c=c> c   =c c =c
Fc5JOc
(  c   cc 1c
÷c  c c > c c F c Fc  c c   c c    c c  #  > c c  c
 #  > c c
c => cJ c   cc> cc > cc c> c c > c
½c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 2c
÷c c c c  cc
>cc>c
c   2c
÷c c c  =c c c  => c  cc   c
c
,c   c  cc c 
= cFc cc  c =c   c

 cc
c
 c cJ cc c8cc cF =cc  c  c c   c   cJ c c
 = c  => c c
c
c
31.c Reguli de evaluare alternative a elementelor de bilant in conformitate cu Reglementarile
contabile in vigoare. Studiu de caz.

  
    
  


A.Reguli de evaluare
Kc >c  cc  cJ c c cc=c=cJ c #  c   c=c
J c   c
/  c  = c  c 
c c)   cc&cc => c8  c
81c
.c  
 =cc  =c  =cc =c c c c cc c
 cc c c cJ=c =cc
c  c cc cJ c c = c
 cc
c cFcc   2c
    =cc > c  =cc => c c c c c cJ c c
 c = c cJ=c =c cc J cc  c cF =c
c
  2c
.c    =c   c  c c >  cFc   c c => c=c
 cc c  c
KcF>   c  = c  c 
c c)   cc&cc => c
8  c8c cc c0 cc= c 
> 1c
.cveniturile constituie c J c c
c  cF cc   c
  c  c c
=cc = c c J c c   c c  c c c c c
  =cFc J c c    c c  c <c  c c c  > c c
 >  2c
.ccheltuielile constituie c  = c c
c  cF cc   c
  c  c c
=cc J  c c = c c  c   c c J c c c
c c   =cFc  c c    c c  c <c  c c c   c
  c =c >  c
/c c  c c > c
 c c c c cc=cJ c
 c  cFc 
 c c c = c  c
A. Reguli de bază
8  ccFc > c
 c c c =cFc ccc
     c    cc #  > c c c    cc > c
8 =ccc <cc  c c  cc  cJ c c c >cJ c
1c
1. Evaluarea la data intrării în entitate
6cc = cFc c c c =cJ c cF =cFc  c c
 cc c =c 
 1c
.c c  cc #  > c$cc c c c  c 2c
.c c  cc > c$cc c cFc 2c
.c c ccc  =cFcc = c$cc c<cc c
   c   2c
.c c c0 =c$cc c> c c  c c
Gc
c
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2. Evaluarea cu ocazia inventarierii
8 c  cc  cJ cc c c  c   c c
 c  c c
; c  c cJ c
 c   c  cc  cJ cc cc
 c  c    c
> c cc9-" !!*"c/  c**c c  ccc
 c
c c  c    c
> c cc9- !!-ccc  = c
 c 
c c    cc      c
3. Evaluarea la încheierea exerciţiului financiar
6cF # c >   c
 c  ccc   cJ c c c =c
J c c
 =cFc > c
 c c c cc c =cc c c  c
  c
Kc  c c cc c c =c c c  =ccc   c
 =c cc c
/c  cc  c
> c  cFc  cFc cc cJ c
 c  =c=cc  cc  c cF =cFc  1c
cc c c  cFc  c   c  cc c
 c c   =2c c
c c
 =cc        
c c <c
 c c  =c
8  cc  c c> c c c cc c

c cc c  c cF # c >   c
 cFc >c
    c c c =c 
 1c
Wc = c  c
 = c  c ccFc >c c cc c c> c
0 = c  cc c/ c0 = c  cc c cF> c  c
  cJ c0 = cc c  = c  c c c
>cFc
 cc cJ c c  =c=c
Wc = c  c
 = c  c ccFc >c c cc c c> c0 = c
 cc c
Wc = c
 c
 = c
 c c =cFc >c c cc c c> c0 = c
 cc cc c
Wc:  c
'   ccc   c c
 cFc >c cc c c =cc
c cc
 <c c c cc> c c c c<c c =c c  =c
=cKc  c c c   c c  =c<=c c c  =c=c c

 c c0 = cc c
Wc>c
  
> c c > =cFc  c c c c =ccF  c
              

/c > c cFc  cc =c c c
 cFc
 > cc   c c c
  c
>c
 c c
 c c =c c c  c c
F =c c  c c #   c
 c cc >  c=c c
 

> cFc =c c cJ cc <c   cc # c  cc
B c;>  =cc <  cJ c  c ccF #  c >   c
 c)
> cc  c
 c
 c c
 cFc   cc ccF = c > cFc =c c
  c c cc
 ccFc > c
 c cJ c   cc # cc cc
F #  c >   c
 c cF =c c  c c #   c
 c=c c
/c  c  c c > =c0 = cc cc cc > c
>=c
c >   c
Wc)   => cFc =cJ c  c
 c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
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)   => cFc =cJ c c  cc c    cJ c  ccc c
Fc =c c cJ cc <c   cc # c  ccB c;>  =cc
<  c  c cc >  c
6cF # c >   c
 c
> cc  c c c c c
   => cFc =c    cJ c  c c   cc # c  ccB c
;>  =cc <  c  c cc >  c cF =cFc  cc  c c
#   c c
>cc  c c=c c
Wc  > c
 ccc c
&  c ccc c c c > ccc >=c =c c
 =c c cc > c c  c cc > c c > c c
 =c c  c  c c> c  c0 = cc cc c
Wc) c
)
> c  cFc  cFc cc cJ c cc cc  cc
c c cF =cFc  cc c  c  =cc c
              

/c c cFc  cc =c c c
 cFc
 > cc   c c c
  c
>c
 c c
 c c =c c c  c c
F =c c  c c #   c
 c=c c
 

6cF # c >   c
 c c c =cJ c=c <c   cc
# c  ccB c;>  =cc <  c  c ccF #  c >   c
 c
)
> cc  c c c =cJ c cF =c  c > cFc =c
Wc/  c
& c  =c c  c c =c    c c c=c  c cc
 >  cc   c  c   c >  c c=cc c c
/   c c  c cc
 = c >cJ c0 ccc
 c c c
=c  c =cKc  cFc cc  c c > cc c c =cc
J cc  c   c c c c c c c c  c
c
4. Evaluarea la data ieşirii din entitate
6cc J  c c c c ccFc  c c c =cJ c c c c
  c c c cc c
c
B. Reguli alternative

 cc c  c cc


c c c  c
 c c c
 = c  cJ c  c
 c c c c c0 =cc   c
 c
c
1.c Reevaluarea imobilizărilor corporale

8 => cc c c c  = c  c c c
<J  c >   c

 c 
 cF <c  c =c
ccFc  c c c0 =c c
 c
  c   c = cFc > c
 cF  cc  c > c
' c   =cc  = c  c 
 c c cF =cFc
 cF <c cccc  c c=c   cc c c
 c
 c
8 = c
 c c  c = ccF  c+
  c  = .cc    c
 cFc   c = c  c  c = c
 < cFc  c   c
  cc # ccc  cc >c
Kc  c
 = c = c  = c  c  c  c ccFc c
  cF=c c  c  c = cc c c c   c  c
c cJ c  c
 c c  cc
cJ c c
 c  = c  c c
 c c c0 =cc cc >  c& c
©c
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
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0 =c c =cccc = c
 cc =cc
  J c 
> cFc
 c c c c c
  cFc c  c>  cJ c >  c
6c c c  = c  c c  =c cc = c c
=cFc c c= c 1c
.c   =c>  c c # c  c  ccc    c 
 cF <c
 c  =cc    c=c c =c
c =c c c c =c'  =c
=c c
  =c  cFc  cFc c   c c c c c c  2c c
.c  =c c c  =c=cc    cJ c c=c =cFcc
 = c c0 = cc c c   =c c c =cc    c'  =c
=c c
  =c  cc =  c c c c c c cc >=c
 = c c
= c c 
=c  c 
 cF <c c  =c =cc

c  >  cc c cc
c =c
  c c0 =cc cc >  c
) =cc  c c=cc  ccc
c c c =c =cc =cc >=c  =c
c  c  c   c ccFc >c c  c  c0 = c  cc c
Kc  cFc c c
 =c c  = c  c
>c c c
 =cFcc = cJ c c c  c  c c=c cc c c
cc  c   cFcL  cJ cLc
% cFc c
 c c c c c ccFc c  c
c
2.c Evaluarea la valoarea justă a instrumentelor financiare

8 c c c0 =cc   c


 cse poate efectua în situaţiile
financiare consolidate.
7c  c
 c =c c  c c=c  cc  c
 c
cc cJ cc c
 =c cc  cc    c ccc =c c
Wc7c  c
 c c c  c c =1c
.c 2c
.cc  cc    c c c c c => 2c
.ccc   1c
ccc  cc cc c  c
 cc cc =c 2c c
ccc # c  c c c
 c c =c cFc  > c c c>  c

 c => 2c c


.cc  c cc
c cc
c cFc c  cc    c cJ c 1c
cc  c
 c cc c c c cc
c =c =c
  =cc=c  c c c  cc    c 2c c
cc  c
 c c cc
c cc
c cFc c
 c <c c #  c
 c c
ccc c c c c  c
 ccc=c
c c   cc
  c c c => cKc  c c   cc   c c => cc  c  c
c c cF  c  cc  c c c c  cc    c
 c c => c
Wcc c
 =c c c c c =1c
.cc > c   =1c
ccc c #  => c c c  c
 c c c => 2c c
ccc # c  c c c
 c c =c cFc  > c c c>  c

 cc 2c
.cc  c cc
c cc
c cFc c  cc    c c c
 => cJ c 1c
cc  c
 c cc c c c cc
c =c =c c
c=c  c c c  c  cc    c 2c c
cc  c
 c c cc
c cc
c c 
 c <c c #  c
 c c
ccc c c  c
 cFc #  c c=c
c c c
 cc    c c c => cKc  c c c  cc    c
 c c => cc  c  c cc
c cF  c  cc  c c c
xc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
 cc c  cc    c c c => c
c
& c0 =c c =c c
 c 1c
c
.c cc >=cc  c  c
 cc c cc 
c c
J >=cc >=c   =c) =c cc >=cc cc 
c cJ >=ccc
 ccc
c 
=cc  c  c ccc  c  c
 cc >=cc
c =c c cc  c  c cc    c  2c c
.cc c =c c0 cc cJ c# cc c c c
c   cc cc cc 
c cJ >=cc >=c   =c' 
 cc
 cJ c# c =cc c =cc  cc >=c
c
' c <cc  c
 c c =c c c0 =c
c  c c
 cFc  cc
cJ c c%J cc 
 cc
c c  c  cFc    c
 cFc=cc c0 =c =1c
c
.c   c  c cc  cc  cF c  c 
c c
cc  cc   c   c c c c c cc
= cc c
=cc
cF cFc  cc
cJ c 2c c
.c
cc c c
=c cc
>=cc # c c==c cc c
c c
 cc c   > c=cc => cFc c = =c
,
c  c c  c
 c   cc<c  c <cc  c

 c cc


c   =c  cFc    c cFccc c0 =c
c
) =cFc > c
 c   cc
 c
 =c c c c0 =cc
  c
 c c  c =1c
c
.c  c 
 c c c cc  cJ c# cc 2c
.cc
 c  cc  c
 c c0 =c
= cc c
  c  cFc  cc
cJ c c cJ c
= c   cFccc c0 =2c
.cc
 c  =cc  c
 c c 
> c  c cJ cc
  c   c cJ c  > c 
 c cc
 c c cJ c
  c
 c cc 2cJ c
.c c c =c c
= c cc c0 =cFc   c >   c
 c
c
     
            

)J c c c c0 =cc   c
 cc cF =cFc
 c c  c   cc c   cFc >cJ cFc  cc
cJ c cFc
 c  c c > c
 c c    c cc= c

> 1c
.cc
 c  =cc  c
 c 1c
c c0 =cc   c =cc 
 cc cc
c =2c
c 
> c  c cJ cc   c
 2cJ c
.cc  = c
 cF c cc c cc <c c c0 =cJ c

==cc c
c c> ccc
 cc0 cc 1c
c c  =cJ c c0 =c c
 = c c   c    c c c= c
 =c c  c  c    2c
c  cc ccc
 c =c c  =c   cc cc c
cF =c  c =c c  =cc
c =c
c
c
c

Ôc
c
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc Stagiar Popa Adriana - Expert contabil anul II
ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc 6  
 
  c
c
c
c
c
c
c
c

c
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