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    80 views179 pages

    Contabilitate Si Raportare Financiara Editura CECCAR, Bucuresti 2020

    Uploaded by

    Nadina Covaci

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    CCORPUL EXPERTILOR CONTABILI SI CCONTABILILOR AUTORIZATI DIN ROMANIA Corina-Grazilla BATCA-DUMITRU Daniele-NicoletaSAHLIAN © — Alina-Mihsele IRIMESCU CONTABILITATE Si RAPORTARE FINANCIARA aot, revues CECCAR, Bucuest, 2020 “pite_TpograeScANOVERTSNG CRU SAL, © Toei pretest neat CECAN al ECAR ( Becta assoc ona Ronan | thre oar, conto canetin sachin dance tec iin Avec Inset oc tar CREAR 22) CUPRINS ‘CAPMOLULL stra de aplicare a rportl nance. Ferme de contabiltateContbltaten a pat Sub nnn Obie de ane 2. Renutalapol ‘cAPMOLULI. Carl contabl omnes Utltzator stuailr Amancio. Prine ontabile, Craters caltatve ae informatio. Obietive de ima Categorie de nti cate opi reementle abIenn testo sailor race sneer deforma an ee once ata aleinrmator franc Deis Srecnossee emer cpdse instal france ———24 Regul gnee dear. mnnrn et APR cb {APTOWUL Contabtatesevenimentelor stanza prin ‘tive imabane active non utente) ns 1. mob neo nnn bet nnn 6 1M, Oefinksprecunosterea mobs neterpotle nS 12, ‘Shtzrealementior combi prindcortabiats moor chp 1.3. Siem practi prin contains recancutres Insti Roane maz ecerpae wen 14. fleur subcapttl = 2. imobiavicopete bic dean 21. Defines srcincagees ober compre. 22. sntzoreglerertiar cont pd contain inobazilorcrprale 2. Enel race evn conabitzare sl recunooseree Insise fran alvin copra 24, Perumal sbeoptlu 25, Parc ein ete ib blectve deine. : 25:1, Defies #recinoaross veto imabne 252, Snteeseemantercontbile pind ortabitatea Inveieimobiiae. 253, fem race pi conblzaes ecanoatees Insuatefrancaresivestiilor neve = 25, Rexel ADCP nnn 216 Paras pve ob derute nba luicontacesing bisctve den. 216). Sean tetementtior coma pein coma Iablice erate za yn core ong 126 262. beemplusracte pind contablasrea sl recurootrs Insts ance cotter Jean 26 2163, Renna eecapil 1 2. bl nen bic deta ne 3, Shteza glee conta pvd conta Imoblsrior rane vy 232 temo practic prknd corbin secneasted In stusia faneare 3 oblizilrPnde. 18 233, Rent aD oa ‘CAPITOLULW.ontabitate evenimentlrltonzatilo privnd OC nent 8 bles dere. 1. Defies grcuonageestocir ao 2. Sharleen entail prvi combats teu... 23. bem pract prin conbizarea sl eecunonerain stusile inane aS0ctt 4 Renmei {CAPTOWLV.contabitate evenimentlortenzatilorprvnd creanl 5 dterle pe termen Stns bie det enn 1. Sinvez reglemertarorcomableprvindcomabltates canter sidmoorconerete aoe 2 Bampe patie pn conta creantl torr 3 Shiza elamertor conta prin conta cen moron soc fic i 4 Sample pst pi conan cranes atror ceca seesscesersnesssne steneeeamnecpeera® 5. Rezumatulsibeaplull ns lot pind rane tren vat cert disor exprnaein ba cor decoeoese foe cle (eats ne 99 nnn Obiecve de ee _—) 6, Sta elem cota rind contain teers dtr vat eaters Sr ‘Sept ins cor decorate sace inte Co eT 162, fxempupracc vid conabizate cease g aontorin out sa rears eaten expat ne 2 cir deconaese oan ene decal untae (2. Reuben 2. Paras prvi rear dri pe teen scurt ezutate fintansails cums pe erence nnn Objective de it. 2. Sina elemento coal pnd combat Ieastilorpe torment ann 172. Cael pac pnd conabizea lest pe teen 73, Razumatulsubcapo ‘carrowwt wt. conabiltatesevenientatrstranzactilorprivnd ‘oul = celta veitrin van bie Sf enn 1. Srtezrepmentior combi pnd centabiates helen vento ans 2 ucla pect conttarea cote vntuor vennen 308 2 Real apollo aan, ‘CAPTOUUL i Contbltaes evenimentlr stranzactlor ‘rvnd dato petarmen ung sprovisoanole a Obie en ne 1 Saleen onal pend comabitates dro. ee i oe a 1.2, bump pact prvndconabizesétarllorpe men ng. 12, Renumattesbapold— 2. Pret pind conabite proven. Ce 2. Shgzrelemerier coral priv comabiata 22 tramp pate pen cote 23, Raunt capitol ee CAPTOLUL vit contabiate evenimenteo 5 vanzatiorprvnd pha a Obietve dene 1. Siezsresemensa conta pried cortabloes tapi po 2. exemele prac rn cotbitate capa prop 2. eas 9p nnn ‘caPIOLULE Itoemtestuatior andre Individual, nln contro crete ern nen 1. Stabe bl connor de ntl 2 veniees gene asco ator. 2.1. Generated oer -ONEP 2851209 22, Inverted anual ear eementlr pine ‘nr 29512008 robert ONFP 1202/2014. 3. Combate oper de requ venandl nnsnn 5.1. Opera ped equates psu miusuror 32, Opeai pend aot a es 33. Opera pind juste pert dept nnn a7 34. Opeatt pind eles prover. z a8 535. Opel pid arene de cus aur. ae 3.6. Opera pied dena tn tmp chou vt 280| Stale bag cont pS avent n Determine es 8 nn np 0086 OF ne z Diurnal te Altar avs stor france —— 10. Adopae sera pubes susie mance anual 12 Raunt apo hdlnnn ‘CAPTTOLUL. ntcmirea sus france const enna 291 1. Aspect concepts, ef a nt ble Se nn en 2. unre stupor rarcire snusiendhile Obici de ate 3. Conensia stun anc anu ileal soitaior rein ble Se 4 tae conturierinregruaeataear lee eee ‘acidendln benedeni 4A, Rezunaul seep ohh Selma tiilor a Obit de iar. 4h dent 52. cmos tir deiutla enttieconvlaein comnn lenis avocte 53, Recumstl ucts a 6 Metode de conoive eee bite eee a Gi. nagar gba 232 62, Metoda ponertin eaten 8 CAPITOL. Verineares canons bie CCAPITOLUL I Sfera de aplicare a raportéi fnanciare Forme de contabilitate. Contabiltateain partidé dublé obectivedeinvtare Psenaeasserlor deconabitatesstemul moni set Jul {Oca ered cupnder a contabit Sanco a coral ana owe 1. Aspecte generale Forma panic ie funciona conta invepinde serena print naprecu concep conti opt Incest ses cle mal marae maint cu contble dn ume sunt dou Insaport cu ee dou ult cntbl pot utilis dou concepts ean moni duals Monit in caun cae a nial npr se organzeazd un sgt Get con {BDI deo sngur conti, ai perv ut mart pet cen exten ‘hnmepninrs Dualit act poi cae dou Ir sur erent, dar crete oa separate ene contabiates din Ramin, deocamdats,opereazd concept dual n ‘Suc anelnrepandr sting dou seine contaiai nana fe gesun 9 fmancars manager or extra intend Comtabltates finer dese cits pobimonal a! ietzepsndt att {hea sstrctrtates so Oba ype conse turzare de fom tse pasta fans, perfomana Brands fur deez alu tage use unl extegol rg de sata rormatia conta pe ingore intra de cre managomert ste dest utztelor exe: mest de apt anche ang fri cer aver inte sl, preci 5 publ lil dette evdenaten contabitat ayo detente bl. pent fapttc opr liters repr cute ee sure gas gral Pind (ela acest sre conabrtae ene tarda acs beac pe norm pr- ind produc potenars ullareaInormapilor ont, pac pe = ‘slementireoneabie Incpinde dtd amare 2015, apetatecnomiate cio valorimatiae u intone tneacnat oops relent ops Reglamantale ona. tit pivind situate inancar anual vidal susie inanciar anale ‘onsllat, probate pin Oriol mins anor plies. 18022014, ‘Simediiileslompltaeutteoare elements contable previ ermal conju sus ance anu Dincle conblrzaiederecancaster evar scstredin eden Pr emote lementl i stu france avalindkiual eg cc, rotate auroras, pti lag pblare si nance are Poul de contr geneal,precom genial funcne contro conable Dost abtee desamees regllpinditocmies tailor andar oni seconds ontabitates managerial urizears at nfrmai con care este can Sneprelocotdsvonsia peti ed ae cite rangement a dscle ‘Soe postmortem a eprner, fot de acl consumatare de ‘ess ppoauctore erent ‘obecveleprcplealecotabttpima ene unt clesen ona pe fut pundit de cos cat de acta 2 como rental, bugetare ers Pectibaeprndert (pelos death contoll de geste sau marapeal Pind couture peste aster de aaceste cos ‘tore pss trocar ‘eet tein remnants | |> aie tre © Seer rear Sie toererinon fecoms ees ose eat pene = tages naa Soc er ‘rea rae Free acts CAPITOLUL I Cadrul contabil romanesc, Utlizatori situatilorfinanciare Principle contabile.Caractersticile ‘altative ale informatilor.Elementele situayilor finance, Regul de recunoastere gi evaluare [Bost seiarre eerste de crt crap ONE? re e201 1 Pemntra tsar Barre pec sa never deforma 1 Enumerate prince comable genre: © nears career geese alenformatilor franca, 1 Dutra siecunoarees elements dn cad stn tance 1 Emunjoes regalo generale deere, 1. Categorile de enttds care aplicdreglementérilecontatile aslementtile conta se apis de cre urmataraecategorl de persoane Sof url obtaye sun admin a onesconare pe 9p element} (ue nen anaor4 peu 3 9) soe = soci in ual = Secitien comand srt = saoete pe actu Scottie n comand pe chun = Soci corspundee ia by socitilicampane none © rege autonome {etre ain de cect deve {) suktie cooperate senate pesoane jure cae nbs eg specile ‘SorpnstehncYoreaspe pce socio (sabe fs pena uc aind sd Rance pari pe centric co scar Romina cone predate de reglemestnie ‘rma 9) saa ir pesonalas jude xed sen suite, cae partie setantaus Posi. coil revs re ‘jemerte conta: 1) sauna dn Romani care par ser petsoane jure a edn i> Thelncanditepevtns de reglmerte consis 1 upure ge eres ecnar infin por conte oementlor cortabl pew Scour de raportare conta TESS zaagont de cna, respect: mlroena en i em lc smart cote ube catagory en raportoerese reson fete de tla demain espect: ty fadesface net 2, ttl ates 5. mia mdi esa. Chua de afer netbnearns suele cit vnzarea prods reste CR Anipa cedncweseducetor comerese 3 ae po vatanen una 9.9 Stotnpost etigue de ia de acer OWFP ne 102/014 pt Tot acve = etine niet Actwmeelant+Chetel nwa La as de 3-120 socitates Af ae 15 sl ly numa de sri ‘ecules sma: proads marae 7 alr prods ‘pote agus sari. pernd sepa combi 15538 eet nur mci salar Ga Turd do salaii=7 sl ur 12 Fn 4s x5! Ian issue a= BAS ‘ser etre de ncadrare, bial prvind rapotaraa carina legate stare sitailor nance anvae peste OMFP 180272018 camo ‘cae reonpltre tron, sunt reeraetn abe demo ‘et | oe Ensue | enacts | S| enatnrnet seins | nares 5a 0 | pean sess Tokar ements enupertsincae [ene pa gmat (Staite |imiaccmrte fewsamaipiniw, |roremconuacs oct were seman tno [ot pee ii micsetrana [acumen sacar xcs so Sartre Macpac “uv ae nro eres vant el eee are a = aooe ee | ene ise aa tea] wang tin 2) | nemnper eo | gaa fost [continence [umtntemctonne [inane npn smn Jmcomitermcrax |. Gegpasey (SH Jemgrciranaepeae |” favors ee eee | ae |Gerceel > ea ‘iontyecsteen | ear: | commis J sre | Scans [omsepategpasce | Sapien eve Jnfent wane |tmenlsnecnh ae = rem ei [Stina etm ima cnxite capcom ate [paicartpnanese come prams aera Imermne gees etic campo | monet tet Sh] gnanhet ttn a | wears | pean lores, [atathragere'” [Seemiapermn [arenes tm. ieee” FSS” Eee Sas Sas Sa fame" feesee ees Fee et ae |sttnaeenl m Shc mimeo eee Sa ce peniigc cin MFP e407 conte empl ero rn xe tle rac st re renin pls a ei ‘oon aoe essa eere ema foo ume ieee septa nhc ene reve oper deme «Crewe poten adore cu pce conabiepreite peamntegenene cmc serve pair conabe ope antares ea soir monde pe cn Carerice ‘ateneleemehit Eemerteestaiernonar Soe ena ars + vaoaes toni tor argoament race gatas eave dati con Singer nen in lant ncn natura fora cre garantie cae 2 fester separate css, it prosertte rcs aga}ments pin pen se emilee seu asoae: soa avast cedar crate ner eg de aii, de endure se saprmeghrs, nar ator dino, pring con Ui sa ceo sume restate amrtzte ou a care eu eeu a2 sngslamenttor susie mnumale scestors con gro ore ca Incares toa pe fear eter Pi pct 4% alin. (2) MFP ne 1492014, cu moc competi = oe portato oe 1 noemat evn chile propio stn anne ~ mote chic fected ceri nana ~ a slates nominal oun abn scene canals junior schatonate tite carne anda properta Sn capital subs pe care cesta orepreain ‘cau acai levi hlv oer contvalonte scr ~ amills nominalsau in absences echalentl conti Tur scpunioraehisonstesidoynte deere poportadin cal subserspecareaceten crepes. entire spr fae anu indviuale le ener fair 2015 incadrarea enor aproare crite dems wc tl ‘er rand pebass ndetoicr determin ln oxrefranc Pena interven ssl francae snl vce le earl finance 2016 incararen eto oponouein eee demir se wets stl ‘xe fron pe baza nator determina stun ance anale Bees hnone 2015s ineatonordetormiat pe basa datelrdincon- tabltote sa balan’ de vericare cheat entra cxf andar 2016 Entiie aperture shmb catego In cae se cade dec in dou arc financiareconscutivedepafescsouincteaasdepapeasch criti de marine CGhurmare moses err de nktme nadeterming automat Inearare en ‘ating noua categorie Phin dous eee farce conch s lgeexaelffanclar precedent coll pent care se intoemese susie Snanireanune seer fandar “arent panr cae sence suai inandare anual ‘oduct anaes Utter str ade Pade conta Cece ct “ate ormioe mertee tana nunca eran eae 2. Utilizator situatilorfinanclare $ nevolle lor de informer ‘ure, 1802/2014 cu moses compete utero face fie ri ‘fii eure st preznteneolelo nfomaforale Faw enapinjale? ma Sect Aa preitbumiton nde orl Ea eo in recurs a prove Cau onal conceptual emis e IAS rein send Faia rnviet | asa] usa] somes] aso] eo Intabeude males pal utara sts rence never def ess | _ baila reine nme Angered — — fore ae aay [> panes reorder eel ce + evitense ttatedelnseperdee i cee | weno | mA | es | coe | omen | omen || xa ace pe ete pee de apt i ta || SSS i Sete ; sommes cee | [ee er [reno | nce mine cite debt ops a [oe [ee Insesesccgeie cones | [i [ecient | coniaknss co rare ep oF v | peta de prude med + sme adc bee oscar [saat > mires noida vanes yaa tae we ee + pedrmanjoe seco tine su osagee cons adacett ramet stir acre pie crt Cancels mut Ce ‘atgori de lator —ormare despre Pensa conaie ‘Sarangi a i a eee SS eaeackeaea |_| Soper cecemgnzan ee es Sanam =) eee feeceeerenetmnen et E Saeco serene See doe f pe Sot su chatty dooce susie rancire ma a op copes ieeictemnsceiacmeeenics I ego mens aT poaiememreerera tarts | jrremr ena + etares restr un egal ns scout) 3. Principle contabife generale _Ass cum prevede OM ni 1802/2014, cum complete toa 45 elementeleprezentat stuailenancare anne cil stuale ‘rancor conse sunt recancate evaluate in confrmitat capri pte ganerle rete de postal eer ‘edema abl de ma os pce genre bsza lea peunte dn OF 19022014 cumadenie complete trou Princ Panapcomanie| [en oninats | pncilicrinaiiace Ars prc psa vial” Seta corsa trees aire Sct secrdnnre semen cat ain ‘mci roc connie ao a rare obs aera es frmanenst [cnc eta frcnae Prandin pe obs per ape scone potter peta ins numa prea Sano tings > sn econo is psn cl nc ance ‘Sloan ards eno [rosea eure Srcpacn coating pela stale rancr oe pend woe 93h eau yecaeventre hte afer neh arcs riers cess rene a __| Sie persia iat | rp descr porn acacia ebocs seveays [Seyi concn sesso So pict rece serait bps trae ce por pe sts 2 rio eva | Gonponern enter de ace ae ai oebl ete inci | Secon nv sara daha # atau Pecmpecih | starce dover chant otras Testor eit Nenad tt Scorsese son | scutes epee reentrant agora Spices cas in er ne Incas saint deacon coats etc in \euein hp nos arn tee cient {Sechrest leaseun a ee oe ad entbrantcse al i anne Pepe cone Crate Cras ar sant tan a aera je ee ats Nats cpeaptr tana nce cvs creates economia puna reese cage pecan sce sce str (Sean Ito rei cmb iri Itai Dect ese cysts agin sts ope rama rare eb ec [eens epec pectin che ‘ser desea separ sce cea Fema ics ru doin ees fn cancard e (ieetconceine ns onde ob. eae vc ncn certifi a Scion scl as nven eae shale facia coercha oer ste es Gates uae eestor ru serene elects ers nip Ensen pe ie lnc ironing nc | snr oer dental Sin tcc econ 9) (Sue pee sa anchors (Srila 3.0 [Sample ncn apes extent cnet State eta cnmcteraesinan sg ete ere defouutcmome scant fctenatae gustan ore ei eee cnr vireo sears rne soca enn ar spect cee \ Spurs cance peer eae oe etn en rac [nna tn ses 7 rnd ete | ennide preven ati ncn = eas. dee eee eb noc Sea saat ders act dec peice lena Geis conte edie |peiruntctentese mn npee Teasers E aE tpl poset uns Genre cist nu 3 an On ant festlde ahs de 100.000 Thad cont de cere pretior acest ‘Pati pm ested cd octal com (dsc sar So seh unl tox UGralog ae do 10000 + cacovaoare rebuleinsrisinblangl contbilstocul delemne? 1 Dar daca trp exerci Ne vloureatrenull est estat a 30000 (c cevaloaesetecein ant? able se aptes in acest az Confer principal certu letorie tau dere acionatn ant Np {ro T0000 iv de eget y comabitate a asa alow char dod {lors sa eve naul Wr, 1400001, Inside robo acu ete esis BONED ocular bus nurese nbn atc et Se va consaa dec, conform rind tdengtpeceey de 20.000 pin conres un! usar pant deed a 170128 o sacred ll Xin sue 20008 1825.78 beast ncocad doa cant 00D rinc5. 02 rest “+ caresunt venitrit generate de acest opertietnrgistrate nan? care arf vnituie generat de aceastsoperai In conn care Ss iznvarinasainoaltate decent contavaloaresmirurlorin- duner Praia ce rnp conabseapli aes ‘Conform principal independentl exile, venture vor inregina ontbnte pe mips oberan snus resi archtlele permsa ar- (gl ma lp De neat de meets i de valores ne $5, verre vor agitate 2512 parry sumac 25200 adn e128, 0 eveptndeeaehoeaes on echipament pecan ou [Bots de 1000010 festa vo puta fut de ce nepdre de Teen ost ti patch: Prin ume einer ars deine (Ske tra tin lt scum cu ote crepes vf desert 8 ‘apr 00 se poste meine nian sloare conta de ntrare de 10.00 lt cd sa ject ce rnc permite conzerraren in activa bunulr fs cesta Edipmvetlyvamerieln bla vues onal de raarede 0008 de tore surfrancore anaes prezrtat fs za elutes) presi ‘intn et trprndrenicontinuboctvatn irk ita stare ce hae ae due ene eacoisi ae, ete pre comer ata burs co tr Dac ct hae riers, jot burner eb eae valor do, ei Tenet anak 0 scat pena sage - con in sub de 00 ft Irena erculuea cng pe cea come dela oat soca mate Pineiro 2000. Old malta ea ep et clea coet se fa on eS.0001 + cuee lore grea ceanel cnn ian bcos iia ‘ceviliancar +_recaten prin contab saps anon pill necompensrt sxe va webu sb vegstveze cone ert se de S000 el tot furan valaoe de 300i nen er pane cer dou lr inseam scrote 3000 Sra con ell il soil Sal a centr lan va 4000» ool 200 tt a otcottrmine: User sirup Canciie ‘ale oop Cements ae ogee erhre | A, Caracteristcilecaltative el informatilorfnanclare comcast cate ae informatie serepsescin adr scl 23 Sin MF? 180272014, cx model complete utereae, id dase | eaacerstcltative fundamental caractrst caltatveamplifiatcre, nal ee mals eda str cacti: a E) = = e- algae om ame Jenga Fea sxx er [eas ees. SS = cao epmout ada ree Ut tao ana inp cnn Corcerse ‘aotele cmon Fer toscana Se eee ae ro a == eam | ones | lection | | Definirea sirecunoastereaelementelorcuprinse in situate Fnanciare lmontl rect legate de evaluarea pon andar fects pn bir nt clade atv, datos copitaun prope ental pet 18 OMF Pe 1902/2018 amos compatare tear ae ‘abel ee ane ‘tn re > Reremsorenins [> Repramtsoasigte [> Repesnsiel (Semana ae coaeenmuce |" clap Starts | Seipedneneye | Suncare Sincceveannpa "| Greaseegewsn | Sopsedeces tr Stoowecrteret | feutwowreaeteuse| Sura Stent | peas Skeet Sec repos feltiln | Sindeconaensna score conoid pot acon daca hel Jnmeosccheert do rarens clo neat eon re he cama went denne: bb fascia ror cena ol rnc cru pode us ots pote nl prodct tn dacb t tt Spaton [ementel direct legate de evaluaresperformanfe finance sunt etre 3 ‘tlle un eer Mhanciarraparaten cont de re sperdoe ef a fe 1940 ONFP 1 30072014, cu och empleo, ee Vertue Chota + constete cesta berefator [+ Consul dine benefice sconomisinegetate popes | economieinegstatepepacusis percndet cae sab om eroidel conablesubfomide einen saucieteleacvelor | ep saueede le vl acter timer ale dai ce cetera dat care emreretintin crit Se concrete rede Captaltlproe ale dat | apolrir propt alee dca cele Celereauateinconttutise | remote dirbutesaasre scone, Gre acinar prot splrdere strc nde Grimune a berate ecoremice + Suntrecanoscue tinted etre cind poate aluinmed cesta cess ‘benef eonomice vitae legetede cesatavalriuns ‘aarelegitedeodmnvares 2civsoudesadeca valor! ws | sae uulacvsay deo eyes Gor Recinanpresventurorze | lol uneiantan.Recancugeree realmarbsmdtoncurecnoatrs | _cheleilior ate locsmutan cs este de ace seu resus recunestea cree ae Chororeeromplu cree nets] coor au reducer slot Sacto; renukatcsnvansres | actu crampla depute proauelersau server of Sale angaetesou amortize (ese datortorcaretacal | —sehpamentl, ad renin Ut opi Sanare epllecrale Corie ‘tec aren emer tanh oc ere ee tome Gale onl ws us egal oa ao Gonkrmcncs | Ge wi | Cidade [ in ct] rkarandne | Gwheretsinentr| Bakarsv aaa | aN, Rebate | “Spear ca feavidn even fp ceiten (ds tering | anette femme] EERE | Setiines | reooott [cana [inscoptrocnt tadnalegin [rte oak “os, ae itn |seerce |e eters rors. | Mi, | cematie” | Ste emtye |Susacecaie”|teoman nate | Saiz |. Seem |. chia’ Scie pect eee feces Toons | Sant Sita | timate ect, [ements feceic Sowtroawe |, SE | Morea |. Staten testaatiepe tet [nemo ceauc [sevurestocr |. stan |, oniocs | Seong sae ome [tence onions [amttregaree lewis are Sl, dipesees | Beary o eeuaetiie cccerpeee fimcomabme [ncaa Serpe See | (acre seamaster |dseemp— (reect Snowe fertreapons ia Sear ctremar [soetecakas —|fepeenent se Eieoronane ly Teta, MCU Jie rina at . Soa aafttscencen |jroncness”|vmwen Sonar Son Coats" smtacecar ferme, lorcet ‘Neer ey la RR, [secon |etetemeteon [easatenai ono spite tendownede oe esse liana aie Shia |reamtcete, |auarcienreneo acne Crmewiin” emer ms gore faca pry + mts row leiisantn fretawehe 9 ee res leiden |Rotanal a icine eaten [wet 6. Regul generle de evoluere ser. [Semmens enema [Re Porat pedro 7 da OM BTID, x mode comoetie tit as |Seaeue [ple dele Ucn eluare' ee peel ince eterna valoare cre cea” facets emcee “ements ance etetansct fo contabtate #prezette iSeoeaon |peeerinee Into respect bn preset acne profs pede Sac slain ace elmer rca cele presen sto (insane fb anc conch ea pe atin cst de aha fresco Ee alco de produ amen sos cov dah sa {eerste ‘Gat deprodcesun cee pra epee agleneri ana etr oe ee Mesernconaas omens eu pcan ant eh OP 4022014 cede Sevag Comins ute sunreonebtnl emis scone a onsen } nt pean coat arsed cilula care face ele MFP 8122014 cu mode compe tre tesa une + cont 1 aloaroadeaport + valare juts + eleores noe 11 comet Cosa ete iat aba deal cu oat lip ett a aclor ‘Sco coreprovn dn chi i products pop (eral See, sunt Preceite Se mobil cope corse, ocr a ee a ott ‘lrtmobtieze men set, Costu pate cost de achasie sacs proc, "2 Coutulde achsie. anu particle pind eae costae ahaa Deira general conta de cele agin lt 8 n OM 18027201, ‘imostcirey conplnuiterese Jes de acs inser rep doo event chai cone i een Iaerecaae comarca lin aet ses cot de achat a burt capinde ret decompo te ei bor salto fev cepa pcr pencana joi pot epee ‘av raf chetoecevangenenpue Oecascrporhabale ‘act achp amir especie incor ohio nd examen comoanel ue oti cele cs crea dutch neces ubtedet tune pert het de onset st nse in cost ace tune end nt de p= alta impose fre cums dea pot recuperate de su: ‘ile sale nefind lsc cost deachae Un exempl ete TVA insta fn ‘re ettate este patone detox, Dackenttatea nu estepatoaredeTVA, tna va incurs in coral bunt she 2onat ‘mnt ibtoae de TVA cumpsrun apap dou programe informatie end de opeae sun program pent amecctrs crest spec prea ‘tod, me cmp! Kens spect rep de» mip doa nde tern pogramol de aectrn pe Dperoade de? a e cafelambirmio ier stoi anne Pre cab Cc atencleemepio mercer mane Sa ence are iaatianiaeet ac cop apo 600 ese ore 2000 Stam soe Te pet ers oe Ch apn cote de 01a apopl meta de o reves cera Stooge etc be ean fat coe Se ae, oon sername Mere ode 00 1 oo {Wik encanto so si Cau dein ene den Tavs pat ceo dle ca te component, ever flvegsoate ‘prt in coat, asta eaten eco a acs 0 mee ‘Siporal prop ncom crass ince alan etme dope) $Fdous moni necerprae proyamul detec ee) Chelle de anspor ve vr repa proportional avalos or curt ecuceres comer primi admin cost eae dec seit + Tot actu = 16.00 pt) = 1.600 reducer come apts + 200 star de aperael» S000 negate) + 20001 cena) ascot 4 Goes apap = 1400 (6400/4400 a) «$6 ek ud 1640 = ‘abn (pt) 00a vocucer comers pep) 2000 ton de cpeare) 1+ Gua posram de aphtactr = 1.6016 20000 4400 + Cou ear= 180 (6000/40) = 208 Freire 1000 Chetek darsoot Smet = Cost de achiselpiop Tease Fretgrogiam dears 200001 4 Chetuilidetansport a + Comune xine 10001 = Gost ehaiepropamdeaniedud “T1720 et Preteens 0001 4 Chet de anepont 28 t- de ttre i anne io cri Conic (htonaaamente emer tat ronan oa nant ere seat Taio Tncoulseachajenusever nude cette de mentanans uct si utero chi cot de V4, de 19% intrest oe n impact ecupereb dela ators In catego costror cre pot vec bute cumprall unt iba com Doreseincs acum prereset 265m [en OMFP ne 10272018, cumad Fels complctile tara: 10 canledeamencjrew amples 19 coma ijlece re simanpulne: ©) cose deinteter sos wo 9) corte detest a fancponsl caret tu cup deduce incest nete ‘rove cn wna ceil rds tl oc el lores Inet onda de incon omar eartcerl prose etre echo ‘metal input de vecere coma cette erred cos de tf entre roonat mo i eines tine nf de natura at, ‘ort cnt cates vente execive umdnd of Presto aol pe Seana oct cured cons al onab 2) matt opera rrdeeectio 723 eure prosucase mob capo! Totoatreementare precons ined pes need costa care Rs Cota unl element deme corporal pe 225 in 1) caste de deere ne nova 1) cose de nose aunanox pecssay secu incsivcosurel mteede uber soci pomeonet ©) cone de sertpararoue are eam ene seu cone a eet ‘nc conue deste gesagt 4 cosuteadminsatves ate chal geneae dee ‘eta ros infest psoas ce TA epeiliatinposuca demi i ott unl nvalore de 600000 Investec, nats a suport Crate cstur supine: contr de rare 7200 le costar de sare 5800 let cose! generale de aominsre 1200 ly hale ce recone ‘aloe ronan s date ed pe a sce scone sce So Pros ite verses fineness cnt sr de 940001 Carter nr oct ell aot 20 cere Perr estes uncon crea ual au ecu cost mater de ‘ede slr de 700 Pelboran de nar enateci tstre ace ‘hin 0 rnd a pret de 13500 In xml spam comatose er produ afters mes govern pier al cn explstarede 200001 Prin rr enataa cs vod un ou sorte de ut cu face oe lind de 25000. Cta de TWA ested 198. Prexentat modu de tbls covtll soja. repgecanpire o0aoo0ie + Cosa are 20006 Coste tare 580006 4 nor spcaiti crn tl 600016 4 Coserinecesre pany aaduceutllinstaredefunconae_aAn006 = Conde sehiniie araa00i8 = ecunostrea nals ate sissies 9 - son 15134e01 Tanpoos 2181 fara Echt obs? vehnologee apt ute esta dea aiseoie 26 AVA det “iam certo sae unin crete jetta Ini chute feta cu eats uncon orc at vege ips ud incon depo spice = Objet prmeor borane de nut cst de procul ta de 12000 {S00 estar mae + 7.000 cost se ESE ae PETS + pret davai reoosiee at a oes Sent ois 83001 Mente rouse Avacoleat 1 decrees ert pnt could producti, 12000 m : 35 nao Menara epee’ Indes conactiiti» cotr de e ap s scdzut incasarilenete din vinuares esantioanelor: a osu nse = 120001 al ont de esa) = (13500 nt in veh "Tatoo cst bunuee van = 10500 rose at : ma oso mobi como entrain Imewsde oer Prowenade mob coor ‘i osoole a - 21 as0nie chosen tobi eorporte ‘einoigce ausdenecie” onstage snl er Pn rar cos jl ce de 1.272000 a aie) + 0500 (conueesarenomefonbcees=taeast0l ‘Un cae partir nce ce pret cll coll de ach pec ose tl estimate pentru demontres utara ectivelrprecum cu restauraren ‘mpst mental pe care acstea Sum positon ‘ae OM 022014, cumosbest complete Utes peed 9.225 dns} umole 2 flor en ora de produce cod noe cota nde ae produce v- an drecrpaperone sav apragpe et repaionala volume cam st mater inde fa cemuncndet oc ge de raul ospa cota de cere e fee boa capac ‘i nomelea instar de produc Nob eal de prsuce pocte Mls dc 52 ‘arse aceraopotinears copacttea rl vcore calor cele {dooce fei! wnt de produce seared ca mare open une io ‘ei cate ao neu unor charmer Chul dea elo Sint recunorite dept cata i peagds care sit Spat pratense lnegiteado produ neon Se mare acre tl rei fd alcate fect untaydepoouce ee inane selbst ma erate ve tee maimare dacs otal glove presucieataload ecru de ppadutrp berber dered" fanohianey cra cl dul ppd IP numba oa 1. Che dere cumstel pine mater P = 7000 F280 Chania uncar dec protucP=40D P= Ba 2 Chitin ge prod e200 3 tact genele de adage S00 4 hte do denwe 800 Seabjn 2000 de prodseP 4500049 ce pre? Chere se proc ser prope chal ect Pec chs Eprnd cpotana neal Ge poauce Cola cost de producti unital ealor dou produ a Ct omabremdnc Liteon tae anne Pepe cae Cone ‘atone nemetir ements a ene eart Nu ein in costal de produce cette administrate cele de deacre ‘cre sureecunosaie dep costae pero Inca, Coture hak ‘Toienah eanopiniew ‘Dera csi cra unr 200 de uch de prose fe mst Condi: rete dees de produc 00 I cea nde de pode 10000, in care 00 fe srt chet aril In cond rea, rede onto cece bets de produit ates costa de produto ular le Bement ma atta mate prine gmsiwlediece 7088) a6 3) Chto cusaritemunctorirdietproducit | 4000] aro |) Toatehetuel rere i900] —te«0 (9) cota dechelvlnect de producti 3.300] 4s (ie) Code produce 74300] 21500] Caled eid cht dct ce produc: Deas roc ctint apes capac normal de product, oan toads contro eect oom muta crt produ. 2) gers baze de epartzare-totlcheuiidrecte 2) okt coescenuu de repartaare = Com indecte de produce derepurtzat/Sume bs de resort ‘zoe oil aso =O ©) Ghaulindeecte e product epate PY BamPIxk=11000}in03~3200 let Probar P2xK= 166001603 = 4980 ostunarPl = 14300 /200049 = 71509 ontntar2=245801/5000k9=43re ha ‘pacts ermal de roducie= 300 bac /500buc = 60% ost de product = 5.000 chetuiel dec) + 4.000% chive + 101 cna a) 0 67001 ont product nt = 6760300 | neax parte pin cle cst de produc repress a cae din proces de prodactie els un prous principal luna secamdr naan stay, OMFP 522014, modi scope ogous pr ede {Pin naa he moje prods seine a 9 aloe nese ‘attcas east deca enuaelsvccrcemacbtnet locos vase cede hi cov pron ini Ca ume oboe combi prod pip (dtedin mad seri deco (oe Incesce pet valoaresresabl etd asst ete int ast Liao eto nt a cutee pt ovina ostnat car ae bit epoca destin arma gach mrs costes es fokzoreburuioaricanseste cal 9 csr etme ese (Get 82am ‘entra neptatn cau anche tale de prod de 0000018. Dinprcesl de roc rent 200 de ros incl S00 depo hus secant Pen prod secundar sachin conan devant pe finde slag corelegt evan 9rd de 5.00 | Cleats costal nia a produsta princpa on Geo ‘iloeelabib et produ sexnday=50 45x50 56001 hs ‘ungated vane = 200006 (st wala pod.suls pia dup scien alorreszable nee a prod Cosa redihpinps= 48000014/2000g = 240th Unalt ca parle ees ce prite clell ost de produce epein ‘tui ndtorii frente actvlor cu cc ung de fai, oe contrm ‘ne nr tama2OT4, co modcaie complete aera, webu pane Pi apace element ene yes osttatea da oa ne me ‘wa cine asurorinsorel earn cont depo ple metads ‘ania Oda cu adoptarea aos org cpt costrlor indore de. ventobostare Totti com predes c iil apiia OME? v1 202204 in dina tlc cl ag de ase aeia on erent canal etn veces telorentae itn uses nts defnecin unl de pati con "be sprons substan de Up” Oca cu most compl te ears odrall aol 2016, pet ca ce ang de abs eel are ‘ect pentuconseuceo peraads mal mare deun an. numa patem age mito conehi 2) Coste sta ever ecunoste cep chal al pied cont de ot pire dct parade consbuce st mal mide un an. by Conulendator vee obligato apAliate dc prion de consucc ‘Cena tir mia azar 9) Pent range construct ne cn contac a dt de 01.028 on ‘rat nc pe tomon ng in smd de 090000 a a bn de "Oh ramburabinro pereud cde’ an Cortch co cepts date shou ioseafalant isda 30108 8 Pn nae consul uel i contracts fats de O10 un ‘ret area pe teen ung sind de £00000 boat di de 74 ramus tea pesos ean Constance a ta se 01700 gafrstzt da dO. 0516 Prezenttimodl de etectre in contabilat a seston roneacie 2) Inset neces period e inp amare deun an penta gta con- Shucovopezn un ati el ung deta Pe ptoad 0100-01100, costelndatoirse eens co caus etn ‘Shedeconanuciactta. ‘cata paroadl 1.09.02. 10 (5.020000 lal «TON 7 hal 12 tal = porssste asses 66 5 162 ors hati oss erent pd donate ‘cede tee peteanhingy be percade 01.1031.128, costo or capone in cont deo uct Coruricoptatzatetn prices 01. 1031.28 25000 = Conable doses chet Dosis ene pd donee ‘Sedorbarew etementung” = capone cosurtor ind -Hoabiak corporle aera ‘andere prosutinde roscoe tact ace open dep mal mick de un an pont 3, con raclanu eprint unset ul ong de abe este cotureindntosi nu vor aptaateginveaga del cudobinds ‘Seren aul se sarecanate ncn Cont Se chat Unalteas pari pind alc cost de prodcitleeesntcostl de pro-

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