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propuneri la monografia contabila referitoare la cheltuielile privind combustibilii, avand in vedere

modificarile impuse de Hotărârea Guvernului nr. 670/04.07.2012 – text integral si Ordonanta de
Urgenta a Guvernului 24/2012 – text integral

VARIANTA 1

% = 401.01 ______________ 101,43
6022.01 ______________ 81,80
4426 ______________ 19,63

6022.01 = 4426 ______________ 9,82 TVA nedeductibil

6022.01 = 401.01 ______________ – 45,81 Chelt. nedeductibila (minus)

6581 = 401.01 ______________ 45,81 Chelt. nedeductibila

VARIANTA 2

% = 401 ………………….. 124
6022.2 ………………….. 100
4426 ………………….. 24

6022.2 = 4426 ………………….. 12
Contul 6022.2 are deductibilitate 50%

VARIANTA 3

% = 401 ______________________ 101.43
6022Ded ______________________ 40.90
6022Ned ______________________ 40.90
4426 ______________________ 19.63

Inreg TVA neded:

% = 4426 ______________________ 9.81
6022Ded ______________________ 4.90
6022Ned ______________________ 4.90

Eu inregistrez asa:
% = 401 124
6022.2 100
4426 24
6022.2=4426 12
Contul 6022.2 are deductibilitate 50%