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{\title Punctul 1}{\author referate.online.ro}{\keywords referate.online.ro}{\operator DVD}{\creatim\yr2002\mo4\dy20\hr21\min40}{\revtim\yr2005\mo1\dy4\hr12\min14}{\version8}{\edmins2}{\nofpages11}{\nofwords7773}{\nofchars44309}
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\par 
\par }{\b\f0\fs36\cf6 Practica la contbilitatea financiara
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\b\f0\fs32 
\par 
\par Punctul 1.    Prezentarea generala a societatii
\par }{\f0\fs28        
\par             Societatea comerciala \'93X\'94 SA  a fost infiintata prin Hotararea Guvernamentala nr.1224 din 1991.
\par             Sediul societatii este in\'85\'85\'85\'85\'85\'85..
\par             In toate actele,facturile,anunturile emanand de la societate ,denumirea societatii va fi precedata sau urmata de initialele "SA",sediul societatii,capitalul social si numarul de inregistrare din Registrul Comertului.
\par             SC \'93X\'94 SA  este
 persoana juridica romana avand forma juridica de societate pe actiuni cu capital privat.Societatea isi desfasoara activitatea in conformitate cu legile romane si cu prevederile din contractul si statutul societatii.Functionarea societatii este nelimitata
 cu incepere de la data inregistrarii in Registrul Comertului.
\par             Scopul societatii este producerea si comercializarea de confectii textile,prestari servicii,utilizarea terenurilor si a cladirilor din patrimoniu.
\par             SC \'93X\'94 SA lucreaza in sistem lohn.
\par             }{\f0\fs28\lang1036\langfe1033\langnp1036 Obiectul de activitate al societatii este:
\par 1821   -fabricarea de articole de imbracaminte 
\par 5141   -comert cu ridicata de textile 
\par 5242   -comert cu amanuntul de imbracaminte
\par 7020   -inchirierea bunurilor imobiliare proprii
\par 6025   -transporturi rutiere de marfuri
\par 9305   -alte activitati de servicii
\par 1822   -fabricarea altor articole de imbracaminte
\par 5241   -vanzari cu amanuntul de textile
\par 5275   -importul de materii prime,materii auxiliare si alte accesorii destinate 
\par             producerii de confectii textile
\par            -importul de masini,prese si alte utilaje si a pieselor de schimb aferente                     
\par             specifice domeniului de activitate
\par            -exportul de confectii
\par 7121   -inchirierea mijloacelor de transport terestru
\par 7134   -inchirirea altor masini si echipamente
\par 7413   -activitati de studiu al pietei (interne si externe) si de sondaj (marketing)
\par 
\par           Obiectul de activitate al societatii va putea fi modificat prin hotararea AGA.
\par Capitalul social al societatii este de \'85\'85\'85\'85. lei si este in intregime
\par privat.El este format din \'85.. actiuni cu o valoare nominala de \'85..lei/act.
\par Capitalul este in intregime subscris si varsat.
\par            Actiunile sunt nominative si cuprind toate elementele prevazute de
\par lege.Actiunile au valoare egala si confera posesorilor drepturi egale.Ele  nu vor putea fi emise pentru o suma mai mica decat valoarea nominala.
\par            Societatea tine evidenta actiunilor intr-un registru special ,numerotat ,sigilat si parafat de presedintele CA.
\par            Fiecare actiune da dreptul la un vot in adunarile generale ale societatii.
\par Exercitiul dreptului la vot este suspendat pentru actionarii care nu sunt la curent cu varsamintele ajunse la scadenta.
\par            Odata cu bilantul anual  se va prezenta situatia actiunilor,daca au fost integral platite si eventualele varsaminte neefectuate.
\par            In situatia in care actionarii nu au efectuat plata varsamintelor pe care le datoreaza,societatea ii someaza de doua ori in scri
s la interval de 15 zile.Daca nici dupa somatii actionarii nu vor efectua varsamintele datorate,consiliul de administratie PAS poate decide:
\par            }{\f0\fs28 -urmarirea actionarilor in justitie
\par            -anularea actiunilor
\par            In locul actiunilor anulate vor fi emise noi actiuni purtand acelasi numar,
\par care vor fi vandute conform reglementarilor  legale in vigoare la data respectiva.De vanzarea lor se va ocupa CA al PAS  \'93X\'94 SA Sibiu pana in momentul achitarii integrale a tuturor actiunilor.
\par            }{\f0\fs28\lang1036\langfe1033\langnp1036 Actiunile vor cuprinde:
\par         a) -denumirea si durata societatii
\par         b) -data contractului de societate
\par         c) -numarul de inmatriculare din Registrul Comertului si numarul Monitorului        
\par              }{\f0\fs28 Oficial in care s-a facut publicarea
\par         d) -capitalul social,nr.actiunilor si nr. de ordine,valoarea nominala a actiunilor
\par            Structura organizatorica a societatii cuprinde compartimente de productie si compartimente tehnice si functionale,in care se desfasoara activitatile necesare 
executarii operatiilor si lucrarilor care conduc la realizarea si valorificarea productiei.
\par            }{\f0\fs28\lang1036\langfe1033\langnp1036 In cadrul societatii \'93X\'94 activitatile ce tin de domeniile
\par financiar,contabilitate,salarii,preturi se desfasoara in cadrul unui singur compartiment condus de contabilul sef.
\par            Compartimentul financiar-contabil are atributiuni multiple si relatii cu toate celelalte compartimente din cadrul societatii.Relatiile cu celelalte compartimente sunt atat de intrare cat si de iesire.
\par 
\par 
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{\shp{\*\shpinst\shpleft5593\shptop221\shpright7303\shpbottom221\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz6\shplid1034{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8198
\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx5593\dpy221\dpxsize1710\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft7303\shptop107\shpright8956\shpbottom620\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz4\shplid1035{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn lTxid}{\sv 327680}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\shptxt \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 
  Productie
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8196\dptxbx\dptxlrtb{\dptxbxtext\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28   Productie
\par }}\dpx7303\dpy107\dpxsize1653\dpysize513\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft1375\shptop298\shpright3484\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz16\shplid1036
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8208\dpline\dpptx2109\dppty0\dpptx0\dppty0\dpx1375\dpy298\dpxsize2109\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft1375\shptop127\shpright3427\shpbottom127\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz15\shplid1037{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8207
\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx1375\dpy127\dpxsize2052\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft5593\shptop70\shpright7303\shpbottom70\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz7\shplid1038{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8199
\dpline\dpptx1710\dppty0\dpptx0\dppty0\dpx5593\dpy70\dpxsize1710\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036                                                                                      
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5593\shptop204\shpright7303\shpbottom774\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz8\shplid1039
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8200\dpline\dpptx0\dppty0\dpptx1710\dppty570\dpx5593\dpy204\dpxsize1710\dpysize570\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{
\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2059\shptop167\shpright3427\shpbottom680\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz18\shplid1040
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8210\dpline\dpptx1368\dppty0\dpptx0\dppty513\dpx2059\dpy167\dpxsize1368\dpysize513\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft2059\shptop-4\shpright3427\shpbottom452\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz17\shplid1041{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8209
\dpline\dpptx1368\dppty0\dpptx0\dppty456\dpx2059\dpy-4\dpxsize1368\dpysize456\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft5593\shptop110\shpright7246\shpbottom680\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz9\shplid1042{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 1}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineEndArrowhead}{\sv 1}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8201
\dpline\dpptx0\dppty0\dpptx1653\dppty570\dpx5593\dpy110\dpxsize1653\dpysize570\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft121\shptop130\shpright2059\shpbottom643\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz12\shplid1043
{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lTxid}{\sv 393216}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\shptxt \pard\plain 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28       Tehnic
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8204\dptxbx\dptxlrtb{\dptxbxtext\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28       Tehnic
\par }}\dpx121\dpy130\dpxsize1938\dpysize513\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft7303\shptop130\shpright9013\shpbottom643\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz5\shplid1044{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn lTxid}{\sv 458752}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\shptxt \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 
Mecanic sef
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8197\dptxbx\dptxlrtb{\dptxbxtext\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 Mecanic sef
\par }}\dpx7303\dpy130\dpxsize1710\dpysize513\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par                                                
\par                                                   
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
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\par 
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\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par                                           }{\f0\fs28\ul\lang1036\langfe1033\langnp1036 Indicatorii economico-financiari
\par 
\par }{\f0\fs28\lang1036\langfe1033\langnp1036 1)\tab Cifra de afaceri\tab \tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 2)\tab Venituri din exploatare\tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 3)\tab Cheltuieli din exploatare\tab \tab \tab \'85\'85\'85\'85\'85...
\par 4)\tab Rezultatul din exploatare\tab \tab \tab  \'85\'85\'85\'85\'85..
\par 5)\tab Venituri financiare\tab \tab \tab \tab  \'85\'85\'85\'85\'85..
\par 6)\tab Cheltuieli financiare\tab \tab \tab  \'85\'85\'85\'85\'85..
\par 7)\tab Rezultate financiare\tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 8)\tab Venituri exceptionale\tab \tab \tab \tab \'85\'85\'85.
\par 9)\tab Cheltuieli exceptionale\tab \tab \tab     \'85\'85\'85\'85\'85
\par 10)\tab Rezultatul exceptional\tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 11)\tab Venituri totale\tab \tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 12)\tab Cheltuieli totale\tab \tab \tab \tab \'85\'85\'85\'85\'85\'85
\par 13)\tab Rezultatul brut al exercitiului\tab \tab    \'85\'85\'85\'85\'85.
\par 14)\tab Impozitul pe profit\tab \tab \tab \tab    \'85\'85\'85\'85\'85.
\par 15)\tab Rezultatul net al exercitiului\tab \tab    \'85\'85\'85\'85\'85.
\par 
\par 
\par }{\b\f0\fs32\lang1036\langfe1033\langnp1036 Punctul 2.           Prezentarea formei de inregistrare
\par }{\f0\fs32\lang1036\langfe1033\langnp1036 
\par                }{\f0\fs28\lang1036\langfe1033\langnp1036 Societatea SC \'93X\'94 SA Sibiu foloseste ca forma de inregistrare in contabilitate forma de inregistrare pe jurnale.
\par                  Contabilitatea este organizata in compartimentul financiar-contabilitate.
\par 
\par 
\par }{\f0\fs32\lang1036\langfe1033\langnp1036 
\par }{\f0\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\b\f0\fs32\lang1036\langfe1033\langnp1036 Punctul 3.             Operatii de incasari in numerar
\par }{\f0\fs32\lang1036\langfe1033\langnp1036 
\par                        }{\f0\fs28\lang1036\langfe1033\langnp1036 
Operatiile de incasari in numerar sunt consemnate in registrul de casa.Acestea se fac pe baza dispozitiei de incasare catre casierie iar platile pe baza dispozitiei de plata catre casierie,intocmite de contabilitate.Platile si incasarile in numerar se fac
 in limita plafoanelor stabilite: 20.000.000 lei.
\par                           Cele mai frecvente incasari in numerar se refera la:
\par -ridicari de numerar din banca pe baza de CEC:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3085\shptop303\shpright5707\shpbottom303\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz22\shplid1045
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8214\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx3085\dpy303\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3085\shptop18\shpright5707\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz21\shplid1046
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8213\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx3085\dpy18\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop303\shpright2743\shpbottom303\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz20\shplid1047
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8212\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx748\dpy303\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop18\shpright2743\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz19\shplid1048
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8211\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx805\dpy18\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036           5311 "Casa in lei" = 581"Viramente interne"\tab \tab  
\par 
\par -sume incasate in numerar de la clienti:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3028\shptop1\shpright4282\shpbottom1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz26\shplid1049
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8218\dpline\dpptx0\dppty0\dpptx1254\dppty0\dpx3028\dpy1\dpxsize1254\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3028\shptop286\shpright4339\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz25\shplid1050
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8217\dpline\dpptx0\dppty0\dpptx1311\dppty0\dpx3028\dpy286\dpxsize1311\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop286\shpright2629\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz24\shplid1051
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8216\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx748\dpy286\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop1\shpright2686\shpbottom1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz23\shplid1052
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8215\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx748\dpy1\dpxsize1938\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036           5311 "Casa in lei" = 411"Clienti"\tab \tab \tab 
\par 
\par -incasari in numerar de la debitori:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop309\shpright5479\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz30\shplid1053
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8222\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx2971\dpy309\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2971\shptop24\shpright5479\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz29\shplid1054
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8221\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx2971\dpy24\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop309\shpright2743\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz28\shplid1055
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8220\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx748\dpy309\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop24\shpright2686\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz27\shplid1056
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8219\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx748\dpy24\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036           5311"Casa in lei" = 461"Debitori diversi"\tab \tab 
\par 
\par -incasari in numerar reprezentand alte venituri:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop292\shpright6448\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz34\shplid1057
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8226\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx2914\dpy292\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2914\shptop7\shpright6448\shpbottom7\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz33\shplid1058
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8225\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx2914\dpy7\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop292\shpright2686\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz32\shplid1059
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8224\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx691\dpy292\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop7\shpright2686\shpbottom7\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz31\shplid1060
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8223\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx691\dpy7\dpxsize1995\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036           5311"Casa in lei" =758"Alte venituri din exloatare"
\par 
\par -diferente de curs valutar favorabile aferente operatiunilor efectuate in numerar
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3028\shptop17\shpright7702\shpbottom17\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz38\shplid1061
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8230\dpline\dpptx0\dppty0\dpptx4674\dppty0\dpx3028\dpy17\dpxsize4674\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft235\shptop17\shpright2629\shpbottom17\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz35\shplid1062
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8227\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx235\dpy17\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036    5311"Casa in lei"\tab  = 765"Venituri din diferente de curs valutar"       
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop37\shpright7702\shpbottom37\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz37\shplid1063
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8229\dpline\dpptx0\dppty0\dpptx4731\dppty0\dpx2971\dpy37\dpxsize4731\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft178\shptop37\shpright2629\shpbottom37\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz36\shplid1064
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8228\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx178\dpy37\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\f0\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\b\f0\fs28\lang1036\langfe1033\langnp1036             }{\b\f0\fs32\lang1036\langfe1033\langnp1036 Punctul 4.       Acordarea si justificarea avansului spre 
\par \tab \tab \tab \tab \tab \tab decontare
\par }\pard \s15\ql \fi720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 Avansurile spre decontare se acorda pe baza referatului de avans spre 
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 decontare.In cadrul societatii fiecare compartiment functional isi intocmeste periodic necesarul de aprovizionat.Ac
est necesar se inainteaza la compartimentul de aprovizionare.Cei raspunzatori de aprovizionarea cu materii prime,materiale,isi intocmesc referatele de avans.In limita plafoanelor privind platile ce se pot face in numerar se elibereaza numerar de la casier
ie avand la baza referatele de avans spre decontare.Fiecare referat contine scopul pentru care a fost acordat avansul
\par (deplasari,cumparari de marfuri,etc.)
\par \tab \tab Avansurile acordate trebuie justificate cu documente astfel:
\par {\pntext\pard\plain\s15 \fs28\lang1036\langfe1033\langnp1036 \hich\af0\dbch\af0\loch\f0 -\tab}}\pard \s15\ql \fi-360\li360\ri0\widctlpar\jclisttab\tx360{\*\pn \pnlvlblt\ilvl0\ls3\pnrnot0\pnstart5311\pnindent360\pnsp120\pnhang{\pntxtb -}}
\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin360\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 cumpararea de marfuri se justifica cu chitanta fiscala
\par {\pntext\pard\plain\s15 \fs28\lang1036\langfe1033\langnp1036 \hich\af0\dbch\af0\loch\f0 -\tab}}\pard \s15\ql \fi-360\li360\ri0\widctlpar\jclisttab\tx360{\*\pn \pnlvlblt\ilvl0\ls3\pnrnot0\pnstart5311\pnindent360\pnsp120\pnhang{\pntxtb -}}
\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin360\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 deplasarile se justifica cu ordin de deplasare
\par }\pard \s15\ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 Avansul neutilizat este restituit la casierie.Nu se acorda un nou avans
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 pana nu se justifica avansul precedent.
\par \tab \tab Evidenta avansurilor se tine pe fiecare titular de avans.Justificarea avansului spre decontare se face in functie de cheltuielile care s-au efectuat astfel:
\par -acordare avans pe baza referatului de avans spre decontare:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop11\shpright6163\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz54\shplid1065
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8246\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx4168\dpy11\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop11\shpright3883\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz52\shplid1066
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8244\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx634\dpy11\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 542"Avansuri de trezorerie" = 5311"Casa in lei"\tab       2.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop31\shpright6106\shpbottom31\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz55\shplid1067
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8247\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx4225\dpy31\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop31\shpright3883\shpbottom31\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz53\shplid1068
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8245\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx634\dpy31\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par -cumparare de marfuri pe baza de chitanta fiscala:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3256\shptop299\shpright6391\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz50\shplid1069
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8242\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx3256\dpy299\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop299\shpright2914\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz48\shplid1070
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8240\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx634\dpy299\dpxsize2280\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft7018\shptop296\shpright8215\shpbottom296\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz39\shplid1071
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8231\dpline\dpptx0\dppty0\dpptx1197\dppty0\dpx7018\dpy296\dpxsize1197\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab       %                        = 542"Avansuri de trezorie"\tab         180.000
\par        371"Marfuri"\tab \tab \tab \tab \tab \tab \tab         140.400                                                            
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3256\shptop302\shpright6391\shpbottom302\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz51\shplid1072
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8243\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx3256\dpy302\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036        4426"TVA deductibil"\tab \tab \tab \tab \tab \tab 39.600
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft520\shptop37\shpright2914\shpbottom37\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz49\shplid1073
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8241\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx520\dpy37\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par -plati pentru servicii executate de terti pe baza de chitanta:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop248\shpright6847\shpbottom248\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz47\shplid1074
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8239\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx3826\dpy248\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop248\shpright3484\shpbottom248\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz46\shplid1075
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8238\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy248\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 628"Alte  cheltuieli  cu   = 542"Avansuri de trezorerie"  130.120
\par \tab \tab     serviciile
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop308\shpright6904\shpbottom308\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz45\shplid1076
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8237\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3826\dpy308\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop308\shpright3484\shpbottom308\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz44\shplid1077
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8236\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy308\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036                   executate de terti"
\par 
\par -restituirea avansului neutilizat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop311\shpright6220\shpbottom311\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz42\shplid1078
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8234\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx2971\dpy311\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop311\shpright2743\shpbottom311\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz40\shplid1079
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8232\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx691\dpy311\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop274\shpright6277\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz43\shplid1080
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8235\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx2971\dpy274\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop274\shpright2743\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz41\shplid1081
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8233\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx691\dpy274\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 5311"Casa in lei" = 542"Avansuri de trezorerie"\tab      1.689.880
\par -acordarea avansului pe baza de ordin de deplasare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop277\shpright6106\shpbottom277\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz58\shplid1082
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8250\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx4225\dpy277\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop277\shpright3883\shpbottom277\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz56\shplid1083
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8248\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy277\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop354\shpright6106\shpbottom354\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz59\shplid1084
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8251\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx4225\dpy354\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop354\shpright3883\shpbottom354\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz57\shplid1085
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8249\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy354\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 542"Avansuri de trezorerie" = 5311"Casa in lei"\tab      3.000.000
\par 
\par 
\par -justificarea avansului pe baza de chitanta:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop10\shpright7303\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz119\shplid1086
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8311\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx4225\dpy10\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop10\shpright3883\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz118\shplid1087
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8310\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy10\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 625"Cheltuieli cu deplasari, = 542"Avansuri de trezorerie"\tab 1.700.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop315\shpright7303\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz120\shplid1088
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8312\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4168\dpy315\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop315\shpright3940\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz117\shplid1089
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8309\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx748\dpy315\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab          detasari si transferari"
\par 
\par  -restituirea diferentei (in acest caz trebuie restituita suma de 1.300.000 lei):
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3028\shptop10\shpright6163\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz61\shplid1090
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8253\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx3028\dpy10\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop10\shpright2629\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz60\shplid1091
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8252\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx748\dpy10\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 5311"Casa in lei" = 542"Avansuri de trezorerie"\tab     1.300.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop30\shpright2572\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz63\shplid1092
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8255\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx748\dpy30\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3028\shptop30\shpright6163\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz62\shplid1093
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8254\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx3028\dpy30\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 
\par           
\par }{\b\f0\fs28\lang1036\langfe1033\langnp1036             }{\b\f0\fs32\lang1036\langfe1033\langnp1036 Punctul 5.        Depuneri de numerar la banca
\par }{\f0\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\f0\fs28\lang1036\langfe1033\langnp1036 Depunerile de numerar la banca se efectueaza pe baza foii de varsamant de catre unitatile ce efectueaza incasari zilnice in numrar ,in vederea incadrarii in limita soldului de cas
a stabilit prin normele Bancii nationale.Plafonul actual este de 20.000.000 lei.Depasirea acestui plafon atrage dupa sine sanctionarea unitatii.
\par 
\par -conform soldului registrului de casa reprezentand 29.000.000 lei,diferenta dintre limita plafonului actual de 20.000.000 lei si soldul zilei trebuie depusa la banca.
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3769\shptop312\shpright5707\shpbottom312\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz66\shplid1094
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8258\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx3769\dpy312\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop312\shpright3484\shpbottom312\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz64\shplid1095
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8256\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx691\dpy312\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par    }{\f0\fs28 a)\tab 581"Viramente interne" = 5311"Casa in lei"\tab \tab 9.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3769\shptop353\shpright6277\shpbottom353\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz70\shplid1096
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8262\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx3769\dpy353\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop353\shpright3199\shpbottom353\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz68\shplid1097
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8260\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx748\dpy353\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3769\shptop11\shpright5650\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz67\shplid1098
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8259\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx3769\dpy11\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop11\shpright3370\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz65\shplid1099
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8257\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx691\dpy11\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs32 \tab \tab 
\par {\pntext\pard\plain\s15 \fs28\lang1036\langfe1033\langnp1036 \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \s15\ql \fi-510\li720\ri0\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls4\pnrnot0\pnlcltr\pnstart2\pnindent360\pnsp120\pnhang{\pntxta )}}
\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 5121"Cont curent la       = 581"Viramente interne"\tab 9.000.000
\par }\pard \s15\ql \li210\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin210\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft3769\shptop290\shpright6220\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz71\shplid1100{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8263\dpline\dpptx0\dppty0\dpptx2451\dppty0
\dpx3769\dpy290\dpxsize2451\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop290\shpright3085\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz69\shplid1101
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8261\dpline\dpptx0\dppty0\dpptx2337\dppty0\dpx748\dpy290\dpxsize2337\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036                       banca"    
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\f0\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par }{\b\f0\fs28\lang1036\langfe1033\langnp1036 \tab }{\b\f0\fs32\lang1036\langfe1033\langnp1036 Punctul 6.      Acordarea si rambursarea de credite
\par }{\f0\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\f0\fs28\lang1036\langfe1033\langnp1036 
Societatile comerciale pot beneficia de credite bancare pe termen lung,mediu si scurt,atat in lei cat si in devize.Creditele bancare pe termen lung si mediu se inregistreaza in contul 1621"Credite bancare pe termen lung si mediu" iar
\par }{\f0\fs28 Creditele bancare pe termen scurt seinregistreaza separat in contul 519"Credite bancare pe termen scurt".
\par \tab \tab Primirea creditelor bancare pe termen lung pentru plata unor datorii fata de furnizori se inregistreaza astfel:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop287\shpright8728\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz79\shplid1102
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8271\dpline\dpptx0\dppty0\dpptx5244\dppty0\dpx3484\dpy287\dpxsize5244\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft1489\shptop287\shpright3256\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz77\shplid1103
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8269\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx1489\dpy287\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 
\par \tab \tab 401"Furnizori" = 1621"Credite bancare pe termen lung si mediu"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop42\shpright8728\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz80\shplid1104
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8272\dpline\dpptx0\dppty0\dpptx5244\dppty0\dpx3484\dpy42\dpxsize5244\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft1489\shptop42\shpright3142\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz78\shplid1105
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8270\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx1489\dpy42\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 
\par }\pard \s15\ql \fi720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\f0\fs28 Primirea creditelor bancare sub forma de disponibilitati banesti in lei sau devize se inregistreaza in contabilitate astfel:
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft5251\shptop275\shpright9070\shpbottom275\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz74\shplid1106{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8266\dpline\dpptx0\dppty0\dpptx3819\dppty0
\dpx5251\dpy275\dpxsize3819\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft1432\shptop275\shpright4852\shpbottom275\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz72\shplid1107
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8264\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx1432\dpy275\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 
\par \tab \tab                      %                           = 1621"Credite bancare pe termen
\par \tab \tab }{\f0\fs28\lang1036\langfe1033\langnp1036 5121"Conturi la banci in lei"\tab \tab              lung si mediu"
\par \tab \tab 5121"Conturi la banci in devize"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5308\shptop13\shpright9070\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz75\shplid1108
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8267\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx5308\dpy13\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft1432\shptop13\shpright4966\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz73\shplid1109
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8265\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx1432\dpy13\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab \tab 
\par iar rambursarea creditelor la scadenta:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5536\shptop16\shpright8956\shpbottom16\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz82\shplid1110
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8274\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx5536\dpy16\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft1432\shptop16\shpright5080\shpbottom16\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz81\shplid1111
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8273\dpline\dpptx0\dppty0\dpptx3648\dppty0\dpx1432\dpy16\dpxsize3648\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab \tab 1621"Credite bancare pe termen = \tab \tab %
\par \tab \tab \tab        lung si mediu"\tab \tab      5121"Conturi la banci in lei"
\par \tab \tab \tab \tab \tab \tab \tab      5124"Conturi la banci in devize"\tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft1489\shptop19\shpright5023\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz84\shplid1112
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8276\dpline\dpptx3534\dppty0\dpptx0\dppty0\dpx1489\dpy19\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft5422\shptop19\shpright9127\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz83\shplid1113
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8275\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx5422\dpy19\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\f0\fs28 Dobanzile aferente acestor credite se inregistreaza in felul urmator:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4852\shptop287\shpright8842\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz86\shplid1114
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8278\dpline\dpptx0\dppty0\dpptx3990\dppty0\dpx4852\dpy287\dpxsize3990\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop287\shpright4567\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz85\shplid1115
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8277\dpline\dpptx0\dppty0\dpptx3933\dppty0\dpx634\dpy287\dpxsize3933\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 
\par \tab 666"Cheltuieli privind dobanzile" = 1682"Dobanzi aferente creditelor
\par }\pard \s15\ql \li5760\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin5760\itap0 {\f0\fs28  bancare pe termen 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft634\shptop290\shpright4453\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz88\shplid1116
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8280\dpline\dpptx3819\dppty0\dpptx0\dppty0\dpx634\dpy290\dpxsize3819\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft4852\shptop290\shpright8842\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz87\shplid1117
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8279\dpline\dpptx0\dppty0\dpptx3990\dppty0\dpx4852\dpy290\dpxsize3990\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28     lung si mediu"
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\f0\fs28 \tab \tab 
\par }\pard \s15\ql \fi720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\f0\fs28 Pentru creditele bancare pe termen scurt se fac aceleasi inregistrari cu
\par }\pard \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\f0\fs28 deosebirea ca in locul contului 1621"Credite bancare pe termen lung si mediu" va apare contul 5191"Credite bancare pe termen scurt".
\par \tab \tab }{\f0\fs28\lang1036\langfe1033\langnp1036 SC "X" SA este in relatii cu Banca Romana pentru Dezvoltare,dar principalul partener este Banca Comerciala "X". 
\par \tab \tab Spre exemplificare,intre Banca Comerciala "Y" si SC "X" SA se incheie contractul de credit cu nr\'85. pe o perioada de o luna de zile care va fi utilizat in vederea achitarii datoriei fata de un furnizor extern si in vederea
 achizitionarii unui autoturism.Pentru creditul acordat banca percepe un comision de 2% calculat asupra valorii integrale a creditului,care se va plati la data acordarii acestuia,iar dobanda este egala cu dobanda FIBOR la depozitele in DEM pe termen de 6 
l
uni de 3.84% pe an ,revizuibila semestrial,plus o marja de 5% in total 8.84% pe an, revizuibila semestrial in functie de dobanda FIBOR.Cursul valutar in momentul incheierii tranzactiei este de 5200 lei/DEM iar la restituirea creditului este de 5300 lei/DE
M.
\par \tab \tab }{\f0\fs28 In contabilitate se vor inregistra urmatoarele operatii:
\par 
\par 
\par }{\f0\fs28\lang1036\langfe1033\langnp1036 -primirea creditului:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop309\shpright6733\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz91\shplid1118
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8283\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx3826\dpy309\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop309\shpright3313\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz89\shplid1119
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8281\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx691\dpy309\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5124"Conturi la banci     = 5191"Credite bancare pe    442.000.000
\par \tab \tab     in devize"\tab \tab \tab       termen scurt"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop27\shpright6733\shpbottom27\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz92\shplid1120
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8284\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx3883\dpy27\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop27\shpright3541\shpbottom27\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz90\shplid1121
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8282\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy27\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par 
\par -achitarea comisionului:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5137\shptop-10\shpright7702\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz95\shplid1122
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8287\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx5137\dpy-10\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop-10\shpright4738\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz93\shplid1123
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8285\dpline\dpptx0\dppty0\dpptx3933\dppty0\dpx805\dpy-10\dpxsize3933\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 627"Cheltuieli cu serviciile bancare  = 5124"Conturi la banci 8.840.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5194\shptop295\shpright7702\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz96\shplid1124
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8288\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx5194\dpy295\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop295\shpright4738\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz94\shplid1125
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8286\dpline\dpptx0\dppty0\dpptx3933\dppty0\dpx805\dpy295\dpxsize3933\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab \tab              si asimilate"\tab \tab \tab       in devize"\tab \tab \tab 
\par 
\par -achizitionare piese schimb:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3427\shptop304\shpright6733\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz126\shplid1126
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8318\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3427\dpy304\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop304\shpright3085\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz125\shplid1127
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8317\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx691\dpy304\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab       %\tab \tab     = 404"Furnizori de imobilizari" 400.000.000
\par \tab 3014"Piese de schimb"\tab \tab \tab \tab \tab     312.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3427\shptop307\shpright6733\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz128\shplid1128
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8320\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3427\dpy307\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop307\shpright3028\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz127\shplid1129
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8319\dpline\dpptx0\dppty0\dpptx2337\dppty0\dpx691\dpy307\dpxsize2337\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 4426"TVAdeductibil"\tab \tab \tab \tab \tab       88.000.000
\par 
\par -achitarea datoriei fata de furnizorul extern:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4396\shptop298\shpright7189\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz98\shplid1130
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8290\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4396\dpy298\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop298\shpright3997\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz97\shplid1131
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8289\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx805\dpy298\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 404"Furnizori de imobilizari" = 5124"Conturi la banci 400.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop281\shpright3997\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz100\shplid1132
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8292\dpline\dpptx3249\dppty0\dpptx0\dppty0\dpx748\dpy281\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft4453\shptop281\shpright7189\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz99\shplid1133
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8291\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx4453\dpy281\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 \tab \tab \tab \tab \tab \tab \tab      in\tab devize"
\par 
\par -achizitionarea unui autoturism:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop304\shpright6220\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz107\shplid1134
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8299\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx4225\dpy304\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop304\shpright3826\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz105\shplid1135
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8297\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy304\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28 
\par \tab }{\f0\fs28\lang1036\langfe1033\langnp1036 2125"Mijloace de transport" = 401"Furnizori"\tab        42.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop2\shpright6163\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz108\shplid1136
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8300\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx4225\dpy2\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop2\shpright3883\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz106\shplid1137
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8298\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx691\dpy2\dpxsize3192\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par -achitarea datoriei fata de furnizor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop314\shpright5365\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz122\shplid1138
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8314\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx2743\dpy314\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop314\shpright2401\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz121\shplid1139
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8313\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy314\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 401"Furnizori" = 5121"Conturi la banci\tab \tab        42.000.000\tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop297\shpright2344\shpbottom297\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz124\shplid1140
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8316\dpline\dpptx1653\dppty0\dpptx0\dppty0\dpx691\dpy297\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2686\shptop297\shpright5308\shpbottom297\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz123\shplid1141
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8315\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx2686\dpy297\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab \tab \tab    in lei"
\par 
\par 
\par 
\par -plata dobanzii:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop575\shpright6505\shpbottom575\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz116\shplid1142
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8308\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx3598\dpy575\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3598\shptop5\shpright6505\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz115\shplid1143
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8307\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx3598\dpy5\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop575\shpright3256\shpbottom575\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz114\shplid1144
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8306\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx748\dpy575\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop5\shpright3313\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz113\shplid1145
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8305\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx748\dpy5\dpxsize2565\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 666"Cheltuieli privind = 5124"Conturi la banci in \tab \tab 3.372460\tab \tab             dobanzile"\tab \tab \tab         devize"
\par 
\par 
\par -rambursarea creditului la scadenta:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop290\shpright6847\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz103\shplid1146
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8295\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx3883\dpy290\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop290\shpright3541\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz101\shplid1147
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8293\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx748\dpy290\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5191"Credite bancare pe = 5124"Conturi la banci    442.00.000\tab   
\par \tab \tab    termen scurt"\tab \tab     in\tab devize"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop9\shpright6847\shpbottom9\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz104\shplid1148
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8296\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx3883\dpy9\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop9\shpright3598\shpbottom9\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz102\shplid1149
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8294\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx748\dpy9\dpxsize2850\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par -inregistrarea diferentei de curs valutar:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop24\shpright6676\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz111\shplid1150
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8303\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx4168\dpy24\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop24\shpright3826\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz109\shplid1151
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8301\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx748\dpy24\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 \tab 665"Cheltuieli din diferente = 5124"Conturi la banci  8.500.000 
\par \tab \tab    de curs valutar"\tab \tab \tab   in devize"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop7\shpright6733\shpbottom7\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz112\shplid1152
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8304\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx4225\dpy7\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop7\shpright3826\shpbottom7\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz110\shplid1153
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8302\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx748\dpy7\dpxsize3078\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Operatiunile de mai sus au fost generate ca urmare a folosirii extrasului de cont. \tab 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft1546\shptop1483\shpright3199\shpbottom1483\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz76\shplid1154
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8268\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx1546\dpy1483\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\f0\fs28\lang1036\langfe1033\langnp1036 
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 7.       Aprovizionari de stocuri de la furnizori }{\b\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab \tab       si\tab }{\b\fs32\lang1036\langfe1033\langnp1036 decontarea valorii acestora
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Aprovizionarea cu materii prime si materiale se face de catre fiecare firma in functie de activitatea desfasurata. In cadrul SC \'93X\'94
 SA principalele operatiuni privind aprovizionarea se refera la piese de schimb, materiale consumabile si mai putin la materii prime. Materiile prime si auxiliare sunt aduse de clientii externi (avand in vedere sistemul de lucru - lohn).
\par \tab \tab Evidenta operativa se tine pe fiecare client in parte si pe feluri de materii prime si materiale auxiliare.
\par                      Inregistrarea in contabilitate a aprovizionarilor de materiale se face pe baza facturii fiscale emisa de furnizor. Pe baza facturii se intocmeste nota de receptie.
\par \tab \tab  In evidenta operativa aprovizionarile sunt consemnate in fisele de magazie (cantitativ).In cea contabila aprovizionarile sunt inregistrate atat cantitativ cat si valoric astfel:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop303\shpright5593\shpbottom303\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz131\shplid1155
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8323\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3883\dpy303\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop303\shpright3541\shpbottom303\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz129\shplid1156
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8321\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy303\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab                %\tab \tab \tab = 401"Furnizori"
\par \tab 3014"Piese de schimb"
\par \tab 4426"TVA deductibil"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop42\shpright5593\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz132\shplid1157
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8324\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx3826\dpy42\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop42\shpright3484\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz130\shplid1158
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8322\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx691\dpy42\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036  }{\fs32\lang1036\langfe1033\langnp1036           
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Achitarea facturii se face:
\par a)cu ordin de plata prin banca:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop19\shpright6049\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz136\shplid1159
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8328\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx2743\dpy19\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2743\shptop304\shpright5821\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz135\shplid1160
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8327\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx2743\dpy304\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop304\shpright2458\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz134\shplid1161
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8326\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx691\dpy304\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop19\shpright2458\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz133\shplid1162
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8325\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx691\dpy19\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 401"Furnizori" = 5121"Conturi la banci in lei"
\par 
\par }{\fs28 b)in numerar in limita plafoanelor stabilite pentru platile in numerar:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop364\shpright4681\shpbottom364\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz140\shplid1163
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8332\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2743\dpy364\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2743\shptop22\shpright4738\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz139\shplid1164
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8331\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx2743\dpy22\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop364\shpright2515\shpbottom364\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz138\shplid1165
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8330\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx691\dpy364\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop22\shpright2515\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz137\shplid1166
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8329\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx805\dpy22\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab 401"Furnizori" = 5311"Casa in lei"     
\par 
\par c)din avansuri spre decontare:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2800\shptop350\shpright5821\shpbottom350\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz144\shplid1167
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8336\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx2800\dpy350\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2800\shptop8\shpright5878\shpbottom8\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz143\shplid1168
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8335\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx2800\dpy8\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop350\shpright2515\shpbottom350\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz142\shplid1169
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8334\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx748\dpy350\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop8\shpright2458\shpbottom8\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz141\shplid1170
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8333\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx748\dpy8\dpxsize1710\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 401"Furnizori" = 542"Avansuri de trezorerie"
\par 
\par \tab \tab Se face aprovizionarea cu materiale consumabile pe baza facturii nr\'85\'85\'85\'85.. ce consta in:
\par 
\par \tab \tab Cantitate\tab Pret unitar\tab Valoare\tab TVA(22%)
\par 
\par -greifer   \tab       2\tab \tab 1.506.320\tab 3.012.640\tab 573.777
\par -suveica\tab       4\tab \tab 159.371\tab    637.484\tab 140.246\tab 
\par -surub\tab \tab     10\tab \tab 24.711\tab    247.110\tab   54.364
\par -placa ac\tab      3\tab \tab 1.614.117\tab 4.842.351\tab 1.065.317
\par -cilindru\tab      2\tab \tab 1.250.086\tab 2.500.172\tab    550.038
\par -magnet\tab      1\tab \tab 1.073.323\tab 1.073.323\tab    236.131
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft-50\shptop10\shpright7531\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz145\shplid1171
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8337\dpline\dpptx0\dppty0\dpptx7581\dppty0\dpx-50\dpy10\dpxsize7581\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab \tab Total:\tab          12.313.080\tab 2.619.873
\par 
\par \tab \tab Se intocmeste nota de receptie,iar apoi sunt date in consum pe baza bonului de consum.
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3256\shptop-4\shpright4909\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz148\shplid1172
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8340\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx3256\dpy-4\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop-4\shpright2914\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz147\shplid1173
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8339\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx691\dpy-4\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft5650\shptop281\shpright7132\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz146\shplid1174
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8338\dpline\dpptx0\dppty0\dpptx1482\dppty0\dpx5650\dpy281\dpxsize1482\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab }{\fs28 %\tab  =  401"Furnizori"\tab \tab 14.932.953
\par {\pntext\pard\plain\fs28 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ql \fi-720\li720\ri0\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls5\pnrnot0\pnlcltr\pnstart1\pnindent360\pnsp120\pnhang{\pntxta )}}
\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0 {\fs28 3014"Piese de schimb\tab \tab \tab \tab 11.239.757
\par }\pard \ql \li720\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\fs28 3018"Alte materiale \tab \tab \tab \tab   1.073.323
\par \tab consumabile"\tab \tab \tab \tab 
\par }\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28  \tab 4426"TVA deductibil"\tab \tab \tab \tab   2.691.873
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3313\shptop19\shpright5023\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz150\shplid1175
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8342\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3313\dpy19\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop19\shpright3028\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz149\shplid1176
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8341\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx634\dpy19\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par {\pntext\pard\plain\fs20\lang1024\langfe1024\noproof \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \ql \fi-720\li720\ri0\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls5\pnrnot0\pnlcltr\pnstart1\pnindent360\pnsp120\pnhang{\pntxta )}}
\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0 {\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3712\shptop2\shpright6334\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz510\shplid1177
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8702\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx3712\dpy2\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop2\shpright3427\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz508\shplid1178
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8700\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx691\dpy2\dpxsize2736\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 6014"Cheltuieli privind = 3014"Piese de schimb"  11.239.757
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft3712\shptop307\shpright6277\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz511\shplid1179{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8703\dpline\dpptx0\dppty0\dpptx2565\dppty0
\dpx3712\dpy307\dpxsize2565\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop307\shpright3427\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz509\shplid1180
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8701\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx691\dpy307\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036         piesele de schimb"\tab 
\par }\pard \ql \li0\ri0\sb240\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft3598\shptop213\shpright6049\shpbottom213\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz514\shplid1181{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8706\dpline\dpptx0\dppty0\dpptx2451\dppty0
\dpx3598\dpy213\dpxsize2451\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop213\shpright3313\shpbottom213\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz512\shplid1182
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8704\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx748\dpy213\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 c)\tab 6018"Cheltuieli cu alte = 3018"Alte materiale\tab 1.073.323
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 \tab materiale consumabile"\tab            consumabile"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop13\shpright6049\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz515\shplid1183
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8707\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx3598\dpy13\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop13\shpright3313\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz513\shplid1184
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8705\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx691\dpy13\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Factura este achitata in numerar prin casierie:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2629\shptop267\shpright4567\shpbottom267\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz153\shplid1185
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8345\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2629\dpy267\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop287\shpright2287\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz151\shplid1186
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8343\dpline\dpptx0\dppty0\dpptx1539\dppty0\dpx748\dpy287\dpxsize1539\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop307\shpright2230\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz152\shplid1187
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8344\dpline\dpptx0\dppty0\dpptx1482\dppty0\dpx748\dpy307\dpxsize1482\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 d)\tab 401"Furnizori" = 5311"Casa in lei"\tab \tab 14.932.953
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2629\shptop5\shpright4624\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz507\shplid1188
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8699\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx2629\dpy5\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 8.     Contabilitatea stocurilor date spre prelucrare sau aflate la terti sub diverse forme                                         
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Se tine
 cu ajutorul contului 351"Materii si materiale aflate la terti".Se trimite spre prelucrare la terti captusala pentru matlasat.Materialele se elibereaza din magazie pe baza avizului de insotire a marfii ,cu mentiunea ca acesta nu se factureaza,apoi materia
lele se trimit spre prelucrare.Aceasta mentiune e importanta pentru ca in caz contrar trebuie intocmita factura fiscala.In situatia trimiterii materialelor spre prelucrare nu se calculeaza TVA asupra valorii materialelor.
\par \tab \tab Spre exemplificare,se trimit materiale le terti pe baza avizului de insotire a marfii,in vederea prelucrarii,in valoare de 1.000.000 lei.Costul prelucrarii este de 500.000 lei.
\par 
\par }{\fs28 -inregistrarea in contabilitate a materialelor trimise spre prelucrare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4453\shptop319\shpright6676\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz156\shplid1189
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8348\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx4453\dpy319\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop319\shpright4111\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz154\shplid1190
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8346\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx691\dpy319\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab }{\fs28\lang1036\langfe1033\langnp1036 351"Materii si materiale aflate = 300"Materii prime"1.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4510\shptop302\shpright6733\shpbottom302\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz157\shplid1191
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8349\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx4510\dpy302\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop302\shpright4054\shpbottom302\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz155\shplid1192
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8347\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx691\dpy302\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab la terti"
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 -reantoarcerea de la terti a materialelor prelucrate:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3256\shptop-6\shpright6676\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz159\shplid1193
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8351\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx3256\dpy-6\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-6\shpright2914\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz158\shplid1194
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8350\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx748\dpy-6\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 300"Materii prime" = 351"Materii si materiale aflate 1.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop299\shpright2914\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz161\shplid1195
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8353\dpline\dpptx2223\dppty0\dpptx0\dppty0\dpx691\dpy299\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3313\shptop299\shpright6619\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz160\shplid1196
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8352\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3313\dpy299\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab \tab \tab \tab       la terti"
\par 
\par 
\par 
\par }{\fs28 -inregistrarea costului prelucrarii:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6391\shptop258\shpright7531\shpbottom258\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz166\shplid1197
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8358\dpline\dpptx0\dppty0\dpptx1140\dppty0\dpx6391\dpy258\dpxsize1140\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3826\shptop-10\shpright5479\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz164\shplid1198
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8356\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx3826\dpy-10\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-10\shpright3313\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz162\shplid1199
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8354\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx748\dpy-10\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab \tab %\tab \tab \tab = 401"Furnizori"\tab \tab 610.000
\par \tab 300"Materii prime"\tab \tab \tab \tab \tab 500.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop315\shpright5536\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz165\shplid1200
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8357\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx3883\dpy315\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop315\shpright3313\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz163\shplid1201
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8355\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx691\dpy315\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab 110.000
\par 
\par -achitarea datoriei fata de furnizor:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop264\shpright4624\shpbottom264\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz170\shplid1202
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8362\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx2743\dpy264\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2686\shptop36\shpright4624\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz169\shplid1203
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8361\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2686\dpy36\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop264\shpright2458\shpbottom264\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz168\shplid1204
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8360\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx748\dpy264\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop36\shpright2458\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz167\shplid1205
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8359\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx748\dpy36\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab 401"Furnizori" = 5311"Casa in lei"\tab \tab \tab 610.000
\par 
\par 
\par }{\b\fs32 Punctul 9.      Eliberarea in consum de materii prime si materiale
\par }{\fs32 
\par 
\par \tab \tab }{\fs28 Eliberarea in consum de materii prime si materiale se face pe baza bonurilor de consum.In evidenta operativa bonurile se inregistreaza in fisele de magazie la iesirea cantitatii.
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 In contabilitate se inregistreaza atat cantitativ cat si valoric.Repartizarea pe cheltuieli a consumurilor de materiale se face in functie de natura acestora:
\par 
\par -consum de materii prime:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4909\shptop313\shpright7018\shpbottom313\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz173\shplid1206
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8365\dpline\dpptx0\dppty0\dpptx2109\dppty0\dpx4909\dpy313\dpxsize2109\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop313\shpright4510\shpbottom313\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz171\shplid1207
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8363\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx748\dpy313\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 
\par \tab 600"Cheltuieli cu materiile prime" = 300"Materii prime" 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4966\shptop11\shpright6961\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz174\shplid1208
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8366\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx4966\dpy11\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop11\shpright4453\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz172\shplid1209
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8364\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx748\dpy11\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 -consum de piese de schimb:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop25\shpright7018\shpbottom25\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz177\shplid1210
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8369\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx4567\dpy25\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop25\shpright4225\shpbottom25\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz175\shplid1211
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8367\dpline\dpptx0\dppty0\dpptx3477\dppty0\dpx748\dpy25\dpxsize3477\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 6014"Cheltuieli privind piesele = 3018"Piese de schimb" 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop273\shpright7018\shpbottom273\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz178\shplid1212
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8370\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx4567\dpy273\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop273\shpright4168\shpbottom273\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz176\shplid1213
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8368\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx748\dpy273\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab de schimb"
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 -consum de alte materiale consumabile:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop287\shpright8158\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz181\shplid1214
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8373\dpline\dpptx0\dppty0\dpptx3819\dppty0\dpx4339\dpy287\dpxsize3819\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop287\shpright4054\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz179\shplid1215
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8371\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx748\dpy287\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 6018"Cheltuieli privind alte   = 3018"Alte materiale consumabile"
\par \tab \tab materiale consumabile"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop5\shpright8215\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz182\shplid1216
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8374\dpline\dpptx0\dppty0\dpptx3876\dppty0\dpx4339\dpy5\dpxsize3876\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop5\shpright4111\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz180\shplid1217
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8372\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx748\dpy5\dpxsize3363\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Spre exemplificare se elibereaza in consum,pe baza fisei de magazie si a bonului de consum,materiale consumabile,constand in folie teflon si banda teflon,in valoare de 150.000
\par 
\par -inregistrarea consumului de alte materiale consumabile:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop-10\shpright6505\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz185\shplid1218
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8377\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx4339\dpy-10\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop-10\shpright4054\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz183\shplid1219
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8375\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx691\dpy-10\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 6018"Cheltuieli privind alte   = 3018"Alte materiale\tab 150.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop295\shpright6562\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz186\shplid1220
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8378\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx4339\dpy295\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop295\shpright4054\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz184\shplid1221
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8376\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx691\dpy295\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab materiale consumabile"\tab \tab consumabile"
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 10.         Achizitionarea,darea in folosinta,inregistrarea uzurii si casarea obiectelor de inventar
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Obiectele de inventar pot intra in patrimoniul societatii prin aport in natura de la asociati,prin achizitionari de la furnizori sau obtinute din productia proprie a unitatii.
\par \tab \tab Evaluarea si inregistrarea obiectelor de inventar aflate in patrimoniu se face la costul de achizitie,pretul standard sau la pretul din factura.
\par \tab \tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop18\shpright5650\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz189\shplid1222
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8381\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3940\dpy18\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop18\shpright3427\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz187\shplid1223
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8379\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx691\dpy18\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 321"Obiecte de inventar" = 401"Furnizori"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop38\shpright5650\shpbottom38\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz190\shplid1224
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8382\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3940\dpy38\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop38\shpright3484\shpbottom38\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz188\shplid1225
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8380\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx691\dpy38\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Evidenta obiectelor de inventar se tine pe fise de magazie pentru obiectele de inventar aflate in depozit.
\par \tab \tab }{\fs28 Darea in folosinta a obiectelor de inventar se inregistreaza in conturile analitice:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop-12\shpright7360\shpbottom-12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz193\shplid1226
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8385\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx4111\dpy-12\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-12\shpright3883\shpbottom-12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz191\shplid1227
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8383\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy-12\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 321.02"Obiecte de inventar = 321.01"Obiecte de inventar 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop293\shpright7303\shpbottom293\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz194\shplid1228
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8386\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4168\dpy293\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop293\shpright3883\shpbottom293\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz192\shplid1229
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8384\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx805\dpy293\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab \tab          in folosinta"\tab \tab \tab       in depozit"
\par 
\par 
\par 
\par 
\par 
\par \tab \tab Uzura se inregistreaza prin includerea obiectelor de inventar pe cheltuieli:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4681\shptop-6\shpright7474\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz197\shplid1230
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8389\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4681\dpy-6\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-6\shpright4396\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz195\shplid1231
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8387\dpline\dpptx0\dppty0\dpptx3648\dppty0\dpx748\dpy-6\dpxsize3648\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 602"Cheltuieli privind obiectele = 322"Uzura obiectelor de 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop299\shpright7531\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz198\shplid1232
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8390\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4738\dpy299\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop299\shpright4453\shpbottom299\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz196\shplid1233
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8388\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx748\dpy299\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab           de inventar"\tab \tab \tab \tab inventar"
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Scoaterea din folosinta sau casarea obiectelor de inventar a caror valoare a fost recuperata:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3769\shptop11\shpright6961\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz201\shplid1234
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8393\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3769\dpy11\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop11\shpright3427\shpbottom11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz199\shplid1235
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8391\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx691\dpy11\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 322"Uzura obiectelor de = 321.02"Obiecte de inventar  
\par \tab \tab      inventar"\tab \tab \tab \tab in folosinta"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop-6\shpright7075\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz202\shplid1236
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8394\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx3826\dpy-6\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-6\shpright3541\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz200\shplid1237
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8392\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx748\dpy-6\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Spre exemplificare,se achizitioneaza un fier de calcat de la furnizori,pe baza de factura fiscala nr\'85\'85\'85\'85
. in valoare de 4.200.000 lei.Acesta se da in folosinta,apoi se inregistreaza uzura lui pe baza de nota contabila,iar iesirea sau casarea se face pe baza de proces verbal de casare.In contabilitate au loc urmatoarele inregistrari:
\par 
\par -inregistrarea facturii primite de la furnizor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop258\shpright5821\shpbottom258\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz206\shplid1238
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8398\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx3883\dpy258\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop258\shpright3484\shpbottom258\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz204\shplid1239
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8396\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy258\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6505\shptop278\shpright7645\shpbottom278\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz203\shplid1240
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8395\dpline\dpptx0\dppty0\dpptx1140\dppty0\dpx6505\dpy278\dpxsize1140\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036  \tab                  %\tab \tab \tab  = 401"Furnizori"\tab \tab 5.124.000
\par \tab 321"Obiecte de inventar"\tab \tab \tab \tab \tab 4.200.000
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab    924.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop-4\shpright5821\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz207\shplid1241
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8399\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx3883\dpy-4\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-4\shpright3484\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz205\shplid1242
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8397\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy-4\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -achitarea datoriei fata de furnizor:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop-1\shpright6049\shpbottom-1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz210\shplid1243
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8402\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx2743\dpy-1\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-1\shpright2401\shpbottom-1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz208\shplid1244
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8400\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy-1\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 401"Furnizori" = 5121"Conturi la banci in lei"\tab 5.124.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop19\shpright6049\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz211\shplid1245
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8403\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx2743\dpy19\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop19\shpright2401\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz209\shplid1246
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8401\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy19\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -darea in folosinta a fierului de calcat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4054\shptop287\shpright7246\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz214\shplid1247
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8406\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx4054\dpy287\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop287\shpright3826\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz212\shplid1248
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8404\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx748\dpy287\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 321.02"Obiecte de inventar = 321.01"Obiecte de inventar4.200.000
\par \tab \tab          in folosinta"\tab \tab \tab       in depozit"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop5\shpright7246\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz215\shplid1249
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8407\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4111\dpy5\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop5\shpright3769\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz213\shplid1250
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8405\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx805\dpy5\dpxsize2964\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -inregistrarea uzurii obiectului de inventar la darea in folosinta pe baza de nota contabila prin metoda integrala:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop29\shpright7360\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz218\shplid1251
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8410\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4567\dpy29\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop29\shpright4396\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz216\shplid1252
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8408\dpline\dpptx0\dppty0\dpptx3648\dppty0\dpx748\dpy29\dpxsize3648\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 602"Cheltuieli privind obiectele = 322"Uzura obiectelor de  4.200.000  
\par \tab \tab         de inventar"\tab \tab \tab \tab inventar"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop12\shpright7474\shpbottom12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz219\shplid1253
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8411\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx4567\dpy12\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop12\shpright4396\shpbottom12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz217\shplid1254
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8409\dpline\dpptx0\dppty0\dpptx3648\dppty0\dpx748\dpy12\dpxsize3648\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -se caseaza obiectul de inventar pe baza de proces verbal de casare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop337\shpright7246\shpbottom337\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz222\shplid1255
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8414\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx3883\dpy337\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop337\shpright3598\shpbottom337\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz220\shplid1256
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8412\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx748\dpy337\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 322"Uzura obiectelor de\tab = 321.02"Obiecte de inventar in4.200.000 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop274\shpright7303\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz223\shplid1257
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8415\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx3883\dpy274\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop274\shpright3541\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz221\shplid1258
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8413\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy274\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab       inventar"\tab \tab \tab       folosinta"
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 11.     Achizitionarea si darea in consum a echipamentului de lucru
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Echipamentele de lucru intra in categoria obiectelor de inventar de mica valoare sau de scurta durata.
\par \tab \tab Inregistrarea intrarii in gestiune a acestora e similara cu a obiectelor de inventar propriu-zise:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop5\shpright5479\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz226\shplid1259
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8418\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx3883\dpy5\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop5\shpright3541\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz224\shplid1260
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8416\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx748\dpy5\dpxsize2793\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 321"Obiecte de inventar" = 401"Furnizori"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop82\shpright5536\shpbottom82\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz227\shplid1261
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8419\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx3883\dpy82\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop82\shpright3541\shpbottom82\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz225\shplid1262
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8417\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx748\dpy82\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Darea in consum a echipamentului de lucru are particularitatea ca valoarea acestora este suportata in proportie de 50% de catre salariati si 50% de catre unitate.Inregistrarea in contabilitate este urmatoarea:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4681\shptop-107\shpright7360\shpbottom-107\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz230\shplid1263
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8422\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx4681\dpy-107\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-107\shpright4453\shpbottom-107\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz228\shplid1264
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8420\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx748\dpy-107\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab               %\tab \tab \tab  = 321"Obiecte de inventar"
\par \tab 4282"Alte creante in legatura
\par \tab \tab        cu personalul"
\par \tab 602"Cheltuieli privind obiectele 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4681\shptop315\shpright7417\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz231\shplid1265
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8423\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx4681\dpy315\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop315\shpright4396\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz229\shplid1266
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8421\dpline\dpptx0\dppty0\dpptx3648\dppty0\dpx748\dpy315\dpxsize3648\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab           de inventar"
\par 
\par \tab \tab Echipamentul de lucru la SC"X" SA este constituit din halate si salopete.
\par \tab \tab Se achizitioneaza pe baza de factura de la furnizori echipament de lucru in valoare de 1.000.000 lei,se intocmeste nota de receptie,iar apoi sunt date in consum pe baza bonului de consum.
\par 
\par -achizitionarea echipamentului de lucru de la furnizor:
\par \tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop2\shpright5650\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz235\shplid1267
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8427\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx3826\dpy2\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop2\shpright3370\shpbottom2\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz233\shplid1268
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8425\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx748\dpy2\dpxsize2622\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}{\shp{\*\shpinst\shpleft6391\shptop287\shpright7816\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz232\shplid1269{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8424\dpline\dpptx0\dppty0\dpptx1425\dppty0
\dpx6391\dpy287\dpxsize1425\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab                    %\tab \tab = 401"Furnizori"\tab \tab 1.220.000
\par \tab 321"Obiecte de inventar"\tab \tab \tab \tab \tab 1.000.000
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab    220.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop5\shpright5707\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz236\shplid1270
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8428\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx3883\dpy5\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop5\shpright3370\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz234\shplid1271
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8426\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx748\dpy5\dpxsize2622\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\fs28 -achitarea datoriei fata de furnizor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop240\shpright4567\shpbottom240\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz516\shplid1272
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8708\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx2743\dpy240\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop274\shpright2401\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz237\shplid1273
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8429\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy274\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab 401"Furnizori" = 5311"Casa in lei"\tab \tab \tab 1.220.000
\par 
\par 
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop52\shpright4567\shpbottom52\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz517\shplid1274
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8709\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx2743\dpy52\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop29\shpright2401\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz238\shplid1275
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8430\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy29\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par }{\fs28\lang1036\langfe1033\langnp1036 -se intocmeste nota de receptie iar apoi sunt date in consum pe baza bonului de consum:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop146\shpright7417\shpbottom146\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz242\shplid1276
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8434\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx4567\dpy146\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft862\shptop146\shpright4054\shpbottom146\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz240\shplid1277
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8432\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx862\dpy146\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft7930\shptop280\shpright9070\shpbottom280\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz239\shplid1278
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8431\dpline\dpptx0\dppty0\dpptx1140\dppty0\dpx7930\dpy280\dpxsize1140\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab   %\tab \tab \tab = 321"Obiecte de inventar" 1.000.000
\par \tab 4282"Alte creante in legatura\tab \tab \tab \tab    500.000\tab                cu personalul"
\par \tab 602"Cheltuieli privind obiectele \tab \tab \tab \tab 500.000
\par \tab \tab       de inventar"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4510\shptop95\shpright7474\shpbottom95\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz243\shplid1279
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8435\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx4510\dpy95\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop95\shpright3940\shpbottom95\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz241\shplid1280
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8433\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx691\dpy95\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -inregistrarea TVA-ului aferent cotei de 1/2 din valoarea echipamentului de lucru:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop292\shpright6733\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz520\shplid1281
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8712\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx4339\dpy292\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop292\shpright3997\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz518\shplid1282
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8710\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx691\dpy292\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 4282"Alte creante in legatura = 4427"TVA colectat"\tab 110.000
\par \tab \tab      cu personalul"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop10\shpright6733\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz521\shplid1283
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8713\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx4339\dpy10\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop10\shpright3997\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz519\shplid1284
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8711\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx748\dpy10\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs32\lang1036\langfe1033\langnp1036 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 12.      Operatiuni de intrare si iesire a ambalajelor din gestiune
\par }{\fs32\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Contabilitatea ambalajelor achizitionate sau confectionate in unitate destinate ambalarii si transportului bunurilor se tine cu ajutorul contului 
\par }{\fs28 381"Ambalaje".
\par \tab \tab Intrarea ambalajelor in gestiune poate avea loc prin achizitionare:
\par }{\fs28\lang1036\langfe1033\langnp1036 -de la furnizori cu factura
\par -din avansuri de trezorerie
\par -cumparari de ambalaje cu numerar 
\par -de la intreprinzatorul particular
\par -de la asociati ca aport in natura
\par -de la terti in urma prelucrarii sau reconditionarii
\par -de la furnizori,cand circula pe principiul restituirii (pentru ambalajele ramase in    
\par   stoc nerestituite) 
\par -prin plusuri la inventar
\par -prin donatii cu titlu gratuit
\par \tab \tab Iesirea ambalajelor din gestiunea unitatii poate avea loc:
\par -prin retragerea aportului in natura de catre intreprinzatorul individual si asociati
\par -prin valoarea ambalajelor vandute ca atare si trecerea lor la marfuri
\par -prin trecerea pe cheltuieli a ambalajelor distruse in limita normelor legale
\par -prin trimiterea la terti spre reconditionare
\par -ca urmare a unor calamitati naturale
\par -prin donatii
\par -prin imputatii
\par \tab \tab Spre exemplificare,se achizitioneaza de la furnizori ambalaje constand in saci plastic si umerase,in valoare totala de 1.000.000 lei.Au loc urmatoarele operatii contabile:
\par 
\par -receptia ambalajelor de la furnizori pe baza de factura fiscala:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop294\shpright5080\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz247\shplid1285
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8439\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx3484\dpy294\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop294\shpright3085\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz245\shplid1286
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8437\dpline\dpptx0\dppty0\dpptx2337\dppty0\dpx748\dpy294\dpxsize2337\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft5821\shptop314\shpright6847\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz244\shplid1287
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8436\dpline\dpptx0\dppty0\dpptx1026\dppty0\dpx5821\dpy314\dpxsize1026\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab      %\tab \tab      = 401"Furnizori"\tab 1.220.000
\par \tab 381"Ambalaje"\tab \tab \tab \tab \tab 1.000.000
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab    220.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop89\shpright5080\shpbottom89\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz248\shplid1288
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8440\dpline\dpptx0\dppty0\dpptx1539\dppty0\dpx3541\dpy89\dpxsize1539\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop89\shpright3142\shpbottom89\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz246\shplid1289
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8438\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx748\dpy89\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -achitarea datoriei fata de furnizor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2686\shptop300\shpright5935\shpbottom300\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz251\shplid1290
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8443\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx2686\dpy300\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop300\shpright2344\shpbottom300\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz249\shplid1291
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8441\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx691\dpy300\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop320\shpright5935\shpbottom320\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz252\shplid1292
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8444\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx2743\dpy320\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop320\shpright2401\shpbottom320\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz250\shplid1293
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8442\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx691\dpy320\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 401"Furnizori" = 5121"Conturi la banci in lei"\tab 1.220.000
\par 
\par -scaderea din gestiune a ambalajelor care s-au facturat odata cu produsele finite sau marfurile vandute tertilor,se include pe cheltuieli:
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop21\shpright5308\shpbottom21\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz255\shplid1294
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8447\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx3541\dpy21\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop21\shpright3256\shpbottom21\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz253\shplid1295
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8445\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx691\dpy21\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 608"Cheltuieli privind = 381"Ambalaje"\tab 1.000.000\tab  
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop269\shpright5308\shpbottom269\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz256\shplid1296
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8448\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3598\dpy269\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop269\shpright3142\shpbottom269\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz254\shplid1297
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8446\dpline\dpptx0\dppty0\dpptx2337\dppty0\dpx805\dpy269\dpxsize2337\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab    ambalajele"
\par 
\par \tab Mentionez ca exemplul de mai sus este ipotetic,deoarece,avand in vedere sistemul lohn,aceste operatii nu au loc in cadrul SC"X"SA.\tab 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 13.\tab Contabilitatea intrarilor si iesirilor din imobilizari necorporale}{\fs32\lang1036\langfe1033\langnp1036 
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Din aceasta categorie a imobilizarilor fac parte cheltuielile de constituire,cheltuielile de cercetare-dezvoltare ,concesiuni,brevete si alte drepturi si valori similare,fon
dul comercial si alte imobilizari necorporale,fiecare dintre ele inregistrandu-se intr-un cont separat.
\par -contul 201"Cheltuieli de constituire"
\par -contul 203"Cheltuieli de cercetare-dezvoltare"
\par -contul 205"Concesiuni,brevete si alte valori similare"
\par -contul 207"Fondul comercial"
\par -contul 208"Alte imobilizari necorporale"
\par \tab \tab Cheltuielile de constituire s-au inregistrat pe baza de chitante primite de la Camera de Comert si sunt in suma de 500.000 lei.
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop283\shpright6562\shpbottom283\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz259\shplid1298
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8451\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx4282\dpy283\dpxsize2280\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop283\shpright3997\shpbottom283\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz257\shplid1299
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8449\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx748\dpy283\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 201"Cheltuieli de constituire" = 5311"Casa in lei"\tab \tab 500.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop95\shpright6505\shpbottom95\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz260\shplid1300
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8452\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx4339\dpy95\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop95\shpright4054\shpbottom95\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz258\shplid1301
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8450\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx748\dpy95\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Acestea amortizandu-se pe o perioada de 5 ani,amortizarea pe o luna se inregistreaza:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop5\shpright8101\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz263\shplid1302
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8455\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx4567\dpy5\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop5\shpright4225\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz261\shplid1303
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8453\dpline\dpptx0\dppty0\dpptx4161\dppty0\dpx64\dpy5\dpxsize4161\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 6811"Cheltuieli de exploatare privind = 2801"Amortizarea cheltuielilor     8330
\par \tab   amortizarea imobilizarilor"\tab \tab            de constituire"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop-12\shpright8101\shpbottom-12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz264\shplid1304
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8456\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx4567\dpy-12\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop-12\shpright4339\shpbottom-12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz262\shplid1305
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8454\dpline\dpptx0\dppty0\dpptx4275\dppty0\dpx64\dpy-12\dpxsize4275\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Cheltuielile de cercetare-dezvoltare se inregistreaza pe baza de facturi emise de un Institut de Cercetare pentru un proiect,si sunt in valoare de 300.000 lei.
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4054\shptop-50\shpright7303\shpbottom-50\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz560\shplid1306
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8752\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx4054\dpy-50\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop-50\shpright3769\shpbottom-50\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz559\shplid1307
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8751\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx691\dpy-50\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab %\tab \tab   = 404"Furnizori de imobilizari"366.000
\par \tab 203"Cheltuieli de cercetare\tab \tab \tab \tab \tab 300.000 
\par \tab \tab     dezvoltare"
\par \tab 4426"Tva deductibil"\tab \tab \tab \tab \tab \tab 66.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3997\shptop30\shpright7303\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz562\shplid1308
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8754\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3997\dpy30\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop30\shpright3655\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz561\shplid1309
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8753\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx691\dpy30\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2914\shptop315\shpright4852\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz523\shplid1310
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8715\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2914\dpy315\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop315\shpright2572\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz522\shplid1311
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8714\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx748\dpy315\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 404"Furnizori de = 5311"Casa in lei"\tab \tab \tab \tab 366.000
\par \tab         imobilizari"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop33\shpright4738\shpbottom33\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz525\shplid1312
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8717\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx2914\dpy33\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop33\shpright2629\shpbottom33\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz524\shplid1313
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8716\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx691\dpy33\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab De asemenea si acestea se amortizeaza pe o perioada de 5 ani , inregistrarea amortizarii cheltuielilor pe luna in curs fiind:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop245\shpright7645\shpbottom245\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz267\shplid1314
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8459\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx4111\dpy245\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft-50\shptop245\shpright3826\shpbottom245\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz265\shplid1315
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8457\dpline\dpptx0\dppty0\dpptx3876\dppty0\dpx-50\dpy245\dpxsize3876\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 6811"Cheltuieli de exploatare\tab     = 2803"Amortizarea cheltuielilor 5.000 
\par privind amortizarea imobilizarilor"  \tab        de cercetare-dezvoltare"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop77\shpright7588\shpbottom77\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz268\shplid1316
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8460\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx4168\dpy77\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop77\shpright3883\shpbottom77\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz266\shplid1317
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8458\dpline\dpptx0\dppty0\dpptx3819\dppty0\dpx64\dpy77\dpxsize3819\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Programele informatice achizitionate de la terti reprezentand alte imobilizari necorporale:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft805\shptop270\shpright3199\shpbottom270\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz530\shplid1318
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8722\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx805\dpy270\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3484\shptop292\shpright6790\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz269\shplid1319
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8461\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3484\dpy292\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab \tab %\tab       = 404"Furnizori de imobilizari"\tab 610.000
\par \tab 208"Alte imobilizari\tab \tab \tab \tab \tab \tab 500.000
\par \tab \tab necorporale"
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab \tab 110.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop29\shpright6847\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz532\shplid1320
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8724\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx3484\dpy29\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop29\shpright3256\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz531\shplid1321
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8723\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx748\dpy29\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs32\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop20\shpright4966\shpbottom20\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz528\shplid1322
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8720\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx2914\dpy20\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop20\shpright2686\shpbottom20\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz526\shplid1323
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8718\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx748\dpy20\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 404"Furnizori de = 5311"Casa in lei"\tab \tab \tab \tab 610.000
\par \tab          imobilizari"
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop3\shpright5023\shpbottom3\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz529\shplid1324
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8721\dpline\dpptx0\dppty0\dpptx2109\dppty0\dpx2914\dpy3\dpxsize2109\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop3\shpright2686\shpbottom3\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz527\shplid1325
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8719\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx748\dpy3\dpxsize1938\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Perioada de amortizare pentru acestea este de maxim 3 ani,amortizarea pentru luna in curs fiind:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4453\shptop309\shpright7702\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz272\shplid1326
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8464\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx4453\dpy309\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop309\shpright4168\shpbottom309\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz270\shplid1327
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8462\dpline\dpptx0\dppty0\dpptx3477\dppty0\dpx691\dpy309\dpxsize3477\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab }{\fs28 6811"Cheltuieli de exploatare = 2808"Amortizarea altor\tab  13.880
\par \tab privind amortizarea imobilizarilor"\tab imobilizari necorporale"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4453\shptop27\shpright7702\shpbottom27\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz273\shplid1328
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8465\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx4453\dpy27\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop27\shpright4339\shpbottom27\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz271\shplid1329
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8463\dpline\dpptx0\dppty0\dpptx3591\dppty0\dpx748\dpy27\dpxsize3591\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab \tab Scaderea din evidenta a cheltuielilor de aceasta natura se inregistreaza la sfarsitul perioadei,adica atunci cand aceste cheltuieli au fost amortizate complet prin contul 280"Amortizari privind imobilizarile necorporale"
\par \tab \tab 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 14.\tab Operatiuni de intrare si iesire a mijloacelor fixe 
\par \tab \tab \tab \tab \tab in unitatile patrimoniale
\par }{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab 
Din aceasta categorie fac parte: cladirile,constructiile speciale,masini,utilaje si instalatii de lucru,aparate si instalatii de masurare,control si reglare,mijloace de transport,unelte,dispozitive si instrumente,mobilier si aparatura birotica,etc.
\par \tab \tab Operatiile privind inrarea si iesirea din patrimoniul unei unitati a mijloacelor fixe se inregistreaza cu ajutorul contului 212"Mijloace fixe".
\par \tab \tab Se receptioneaza de la un furnizor,pe baza de factura fiscala 
\par }{\fs28 nr\'85\'85.. din \'85\'85\'85 mijloace fixe constand in:
\par 
\par Denumire\tab \tab U/M\tab Cant \tab Pret unitar\tab Valoare\tab Valoare TVA
\par 
\par -raft cu sertare \tab buc\tab    2\tab 1.470.000\tab 2.940.000\tab 646.800
\par -birou directorial\tab buc\tab    1\tab 1.350.000\tab 1.350.000\tab 297.000
\par -ansanblu birou\tab buc \tab    1   10.735.000   10.735.000  2.361.700
\par   secretara
\par -birou calculator\tab buc\tab    1\tab 1.439.344\tab 1.439.344\tab 316.656
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop27\shpright7417\shpbottom27\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz274\shplid1330
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8466\dpline\dpptx0\dppty0\dpptx4503\dppty0\dpx2914\dpy27\dpxsize4503\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab \tab \tab \tab \tab TOTAL:    16.464.344   3.622.156
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par \tab \tab Intrarea in gestiunea unitatii a mijloacelor fixe se inregistreaza astfel:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6552\shptop42\shpright7806\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz275\shplid1331
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8467\dpline\dpptx0\dppty0\dpptx1254\dppty0\dpx6552\dpy42\dpxsize1254\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop13\shpright2914\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz298\shplid1332
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8490\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx748\dpy13\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3484\shptop13\shpright5593\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz276\shplid1333
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8468\dpline\dpptx0\dppty0\dpptx2109\dppty0\dpx3484\dpy13\dpxsize2109\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab       %\tab \tab     = 404"Furnizori de\tab \tab 20.086.500
\par \tab \tab  \tab \tab \tab      imobilizari"
\par \tab 212"Mijloace fixe"\tab \tab \tab \tab \tab \tab 16.464.344\tab \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab   3.622.156
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3370\shptop36\shpright5593\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz300\shplid1334
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8492\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3370\dpy36\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop36\shpright2971\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz299\shplid1335
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8491\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx748\dpy36\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Achitarea datoriei fata de furnizor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4396\shptop304\shpright6904\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz278\shplid1336
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8470\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx4396\dpy304\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop304\shpright4111\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz277\shplid1337
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8469\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx748\dpy304\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 404"Furnizori de imobilizari" = 5121"Conturi la banci 20.086.500
\par \tab \tab \tab \tab \tab \tab \tab \tab in lei"\tab \tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft805\shptop22\shpright4054\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz280\shplid1338
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8472\dpline\dpptx3249\dppty0\dpptx0\dppty0\dpx805\dpy22\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft4396\shptop22\shpright6961\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz279\shplid1339
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8471\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx4396\dpy22\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Iesirea din gestiune a mijloacelor fixe incomplet amortizate,cu cheltuieli s
i venituri din recuperari se realizeaza astfel.Amortizarea inregistrata a mijloacelor fixe presa calcat, la valoare de inventar 1.800.000 lei este de 1.600.000 iar materialele recuperate sunt in valoare de 200.000.Diferenta neta de amortizare nerecuperata
 se va recupera in 2 ani conform hotararii Adunarii Generale a Actionarilor.
\par }\pard \ql \fi720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\fs28 In contabilitate se inregistreaza urmatoarele operatii:
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28 
\par }{\fs28\lang1036\langfe1033\langnp1036 -achizitionare presa calcat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop295\shpright6733\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz565\shplid1340
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8757\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3541\dpy295\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop295\shpright3199\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz564\shplid1341
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8756\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx748\dpy295\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft7531\shptop258\shpright8899\shpbottom258\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz563\shplid1342
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8755\dpline\dpptx0\dppty0\dpptx1368\dppty0\dpx7531\dpy258\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab %\tab \tab      = 404"Furnizori de imobilizari"     1.800.000
\par \tab 212"Mijloace fixe"\tab \tab \tab \tab \tab \tab           1.475.410
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab \tab  324.590
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop33\shpright6847\shpbottom33\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz567\shplid1343
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8759\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3541\dpy33\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop33\shpright3142\shpbottom33\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz566\shplid1344
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8758\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx634\dpy33\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -plata prin banca:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop36\shpright6847\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz569\shplid1345
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8761\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx4339\dpy36\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop36\shpright4054\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz568\shplid1346
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8760\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx748\dpy36\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 404"Furnizori de imobilizari" = 5121"Conturi la banci     1.800.000
\par }\pard \ql \fi720\li5040\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin5040\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft805\shptop284\shpright3940\shpbottom284\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz571\shplid1347{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8763\dpline\dpptx3135\dppty0\dpptx0\dppty0
\dpx805\dpy284\dpxsize3135\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft4225\shptop284\shpright7075\shpbottom284\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz570\shplid1348
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8762\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx4225\dpy284\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 in lei"\tab \tab \tab 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28 -inregistrarea materialelor recuperate:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3655\shptop15\shpright7246\shpbottom15\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz282\shplid1349
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8474\dpline\dpptx0\dppty0\dpptx3591\dppty0\dpx3655\dpy15\dpxsize3591\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop15\shpright3313\shpbottom15\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz281\shplid1350
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8473\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx691\dpy15\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 3014"Piese de schimb" = 7728"Alte venituri exceptionale\tab   200.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop320\shpright3313\shpbottom320\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz284\shplid1351
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8476\dpline\dpptx2622\dppty0\dpptx0\dppty0\dpx691\dpy320\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3655\shptop320\shpright7246\shpbottom320\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz283\shplid1352
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8475\dpline\dpptx0\dppty0\dpptx3591\dppty0\dpx3655\dpy320\dpxsize3591\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab \tab \tab \tab \tab \tab    din operatii de capital" 
\par \tab \tab 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par -scoaterea din evidenta a mijloacelor fixe neamortizate inregral:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop209\shpright5878\shpbottom209\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz288\shplid1353
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8480\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx3826\dpy209\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop209\shpright3427\shpbottom209\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz287\shplid1354
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8479\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx748\dpy209\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6220\shptop286\shpright7474\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz285\shplid1355
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8477\dpline\dpptx0\dppty0\dpptx1254\dppty0\dpx6220\dpy286\dpxsize1254\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab \tab %\tab \tab \tab = 212"Mijloace fixe"    1.800.000
\par \tab 281"Amortizari privind \tab \tab \tab \tab        1.600.000
\par \tab imobilizarile corporale"
\par \tab 471"Cheltuieli inregistrate \tab \tab \tab           200.000
\par \tab \tab     in avans"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop44\shpright6277\shpbottom44\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz289\shplid1356
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8481\dpline\dpptx0\dppty0\dpptx2337\dppty0\dpx3940\dpy44\dpxsize2337\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop44\shpright3712\shpbottom44\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz286\shplid1357
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8478\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx634\dpy44\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par -in primul an se include pe cheltuieli valoarea neamortizata (200.000:2 ani):
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4681\shptop312\shpright7816\shpbottom312\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz292\shplid1358
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8484\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4681\dpy312\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop312\shpright4225\shpbottom312\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz290\shplid1359
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8482\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx691\dpy312\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 6871"Cheltuieli exceptionale\tab  = 471"Cheltuieli inregistrate 100.000
\par \tab privind amortizarea imobilizarilor" \tab \tab in avans"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4681\shptop87\shpright7816\shpbottom87\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz293\shplid1360
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8485\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4681\dpy87\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop87\shpright4396\shpbottom87\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz291\shplid1361
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8483\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx691\dpy87\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab 
\par -inregistrarea de mai sus se repeta in urmatorul an:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop-10\shpright7759\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz296\shplid1362
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8488\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx4738\dpy-10\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-10\shpright4339\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz294\shplid1363
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8486\dpline\dpptx0\dppty0\dpptx3591\dppty0\dpx748\dpy-10\dpxsize3591\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 6871"Cheltuieli exceptionale\tab    = 471"Cheltuieli inregistrate\tab   100.000 
\par \tab privind amortizarea imobilizarilor"\tab \tab    in avans"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop30\shpright7816\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz297\shplid1364
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8489\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx4738\dpy30\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop30\shpright4453\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz295\shplid1365
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8487\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx691\dpy30\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par }{\b\fs32 Punctul 15.\tab Operatiuni de intrare si iesire a imobilizarilor financiare
\par 
\par }{\fs28 \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 
Imobilizarile financiare reprezinta investitii financiare sau de portofoliu,adica sume de bani investite de o intreprindere in patrimoniul altor societati.Contabilitatea lor se tine cu ajutorul conturilor din clasa 2,grupa 26,si anume:
\par -contul 261"Titluri de participare"
\par -contul 262"Titluri imobilizate ale activitatii de portofoliu"
\par -contul 263"Alte titluri imobilizate"
\par -contul 267"Creante imobilizate"
\par -contul 269"Varsaminte de efectuat pentru imobilizari financiare"
\par \tab \tab Dintre aceste operatiuni SC \'93X\'94 SA utilizeaza doar pe acelea care se inregistreaza in contul 2677"Alte creante imobilizate".
\par                      Spre exemplificare se ia in considerare garantia depusa de SC \'93X\'94 SA  la furnizorii de energie,gaz si prestatii telefonice in valoare de 1.500.000 lei.
\par 
\par 
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3085\shptop8\shpright6163\shpbottom8\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz303\shplid1366
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8495\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3085\dpy8\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop8\shpright2800\shpbottom8\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz301\shplid1367
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8493\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx748\dpy8\dpxsize2052\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 2677"Alte creante = 5121"Conturi la banci in lei"\tab 1.500.000 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3028\shptop313\shpright6220\shpbottom313\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz304\shplid1368
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8496\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3028\dpy313\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop313\shpright2743\shpbottom313\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz302\shplid1369
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8494\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx691\dpy313\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab imobilizate"\tab 
\par 
\par \tab \tab Restituirea garantiilor depuse la furnizori se face la expirarea contractului:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop279\shpright6391\shpbottom279\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz306\shplid1370
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8498\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx4168\dpy279\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop279\shpright3883\shpbottom279\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz305\shplid1371
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8497\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy279\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5121"Conturi la banci in lei" = 2677"Alte creante\tab 1.500.000 
\par }\pard \ql \fi720\li4320\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin4320\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft748\shptop319\shpright3826\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz308\shplid1372{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8500\dpline\dpptx3078\dppty0\dpptx0\dppty0
\dpx748\dpy319\dpxsize3078\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft4225\shptop319\shpright6391\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz307\shplid1373
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8499\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx4225\dpy319\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 imobilizate"
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28 
\par }{\fs32 
\par }{\b\fs32 Punctul 16.\tab Contabilitatea cheltuielilor privind
\par \tab \tab \tab \tab materialele nestocabile
\par 
\par 
\par \tab \tab }{\fs28 Cheltuielile privind materialele nestocabile se inregistreaza cu ajutorul conturilor din grupa 60,respectiv cu ajutorul contului 604"Cheltuieli privind marfurile nestocate".
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 In debitul acestui cont se inregistreaza valoarea materialelor nestocate aprovizionate de la furnizori.
\par \tab \tab Din acest punct de vedere SC \'93X\'94 SA foloseste materiale nestocabile cum sunt:rechizite,consumabile pentru xerox,calculatoare si imprimante.
\par \tab \tab Plata se face in numerar pe baza de chitanta fiscala, astfel:
\par \tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop-11\shpright6106\shpbottom-11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz311\shplid1374
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8503\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3883\dpy-11\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft577\shptop-11\shpright3484\shpbottom-11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz309\shplid1375
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8501\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx577\dpy-11\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 \tab 604"Cheltuieli privind\tab  = 5311"Casa in lei"\tab \tab 500.000
\par             \tab marfurile nestocate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop29\shpright6106\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz312\shplid1376
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8504\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3883\dpy29\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop29\shpright3541\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz310\shplid1377
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8502\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy29\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par }{\b\fs32 Punctul 17.\tab Contabilitatea cheltuielilor privind apa si energia
\par 
\par 
\par }{\fs28 \tab \tab Aceste cheltuieli se inregistreaza in contabilitate cu ajutorul contului 605"Cheltuieli privind energia si apa".
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 In debitul acestui cont se inregistreaza valoarea consumurilor de energie si apa.
\par \tab \tab Se inregistreaza pe baza de factura fiscala emisa de furnizor.La SC \'93X\'94 SA energia electrica si termica e furnizata de SC \'93Z\'94
 SA.Plata facturilor se face in primele zile ale lunii,societatea beneficiind de o reducere de 16% a costului energiei electrice si termice.
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop21\shpright6847\shpbottom21\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz315\shplid1378
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8507\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx3541\dpy21\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop21\shpright3313\shpbottom21\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz313\shplid1379
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8505\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx748\dpy21\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 605"Cheltuieli privind = 5121"Conturi la banci in lei"    26.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop269\shpright6790\shpbottom269\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz316\shplid1380
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8508\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3598\dpy269\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop269\shpright3370\shpbottom269\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz314\shplid1381
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8506\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx691\dpy269\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab            energia si apa"
\par 
\par 
\par 
\par }{\b\fs32 Punctul 18.\tab Contabiltatea cheltuielilor privind deplasarile,detasarile si transferarile
\par }{\fs28 
\par 
\par \tab \tab Aceste cheltuieli sunt formate din diurna,cazarea si transportul persoanelor care au fost in deplasare in interesul ser
viciului,detasari pe perioade limitate in interes de serviciu,sumele achitate salariatilor si familiilor acestora transferati sau mutati impreuna cu unitatea in alta localitate.
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Toate acestea se reflecta in debitul contului 625"Cheltuieli cu deplasari,detasari si transferari".
\par \tab \tab Diurna este cea stabilita:
\par a)       in lei:\tab 50.000 lei/zi conform contractului colectiv de munca
\par }\pard \ql \fi-1440\li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 {\fs28\lang1036\langfe1033\langnp1036 b) in valuta:\tab in functie de tara in care se deplaseaza (de exemplu,pentru Germania diurna este de 62DEM/zi)
\par \tab Spre exemplificare se acorda un avans pentru o deplasare de 2 zile in Bucuresti in valoare de 1.000.000 lei.
\par \tab }{\fs28 In contabilitate se inregistreaza urmatoarele operatii:
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 -acordarea avansului pentru o deplasare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop296\shpright4909\shpbottom296\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz319\shplid1382
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8511\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx2914\dpy296\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop296\shpright2572\shpbottom296\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz317\shplid1383
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8509\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx691\dpy296\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 a)
\par           542"Avansuri de = 5311"Casa in lei"\tab \tab \tab 1.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2914\shptop279\shpright4909\shpbottom279\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz320\shplid1384
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8512\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx2914\dpy279\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop279\shpright2515\shpbottom279\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz318\shplid1385
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8510\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx748\dpy279\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab           trezorerie"
\par 
\par }{\fs28 -trecerea pe cheltuieli privind deplasarile,detasarile,transferurile:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop305\shpright6334\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz323\shplid1386
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8515\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx4282\dpy305\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop305\shpright3997\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz321\shplid1387
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8513\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx691\dpy305\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par }{\fs28\lang1036\langfe1033\langnp1036 a)\tab 625"Cheltuieli cu deplasari    = 542"Avansuri de\tab 1.000.000 
\par \tab \tab detasari si transferari"\tab           trezorerie"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop23\shpright6277\shpbottom23\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz324\shplid1388
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8516\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx4225\dpy23\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft577\shptop23\shpright3997\shpbottom23\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz322\shplid1389
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8514\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx577\dpy23\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 19.\tab Contabilitatea cheltuielilor privind marfurile
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Se realizeaza cu ajutorul contului 607"Cheltuieli privind marfurile".Evidenta marfurilor se tine la pretul de vanzare ce cuprinde pret cumparare + adaos comercial.
\par \tab \tab }{\fs28 Adaosul comercial practicat este 0 pentru ca avand in vedere sistemul lohn,vanzarea de marfuri se inregistreaza mai rar.
\par \tab \tab Se vand in general materialele care sunt pe stoc si care au fost evidentiate in contul 371"Marfuri".
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop1\shpright6505\shpbottom1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz326\shplid1390
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8518\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx4738\dpy1\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop1\shpright4453\shpbottom1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz325\shplid1391
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8517\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx748\dpy1\dpxsize3705\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 607"Cheltuieli privind marfurile" = 371"Marfuri"\tab       10.000.000 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop78\shpright6391\shpbottom78\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz328\shplid1392
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8520\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx4738\dpy78\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop78\shpright4396\shpbottom78\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz327\shplid1393
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8519\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx691\dpy78\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 20.\tab Contabilitatea cheltuielilor cu lucrari si servicii  prestate de terti
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Cheltuielile de aceasta natura se reflecta cu ajutorul conturilor din grupa 61 astfel:
\par -cheltuielile de intretinere si reparatii se reflecta cu ajutorul contului    611"Cheltuieli de intretinere si reparatii"
\par -cheltuielile cu redeventele,locatiile de gestiune si chiriile se reflecta cu ajutorul contului 612"Cheltuieli cu redeventele,locatiile de gestiune si chiriile"
\par -cheltuielile cu primele de asigurare se reflecta cu ajutorul contului613"Cheltuieli cu primele de asigurare"
\par -cheltuielile cu studiile si cercetarile se reflecta in debitul contului 614"Cheltuieli cu studiile si cercetarile"
\par \tab \tab Spre exemplificare se inregistreaza pe baza facturilor primite de le terti cheltuieli de intretinere si reparatii pentru calculatoare in valoare de 1.500.000 lei,iar ulterior are loc achitare datoriei fata de furnizor.
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop10\shpright5878\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz332\shplid1394
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8524\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx4168\dpy10\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop10\shpright3883\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz330\shplid1395
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8522\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx805\dpy10\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft6448\shptop295\shpright7645\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz329\shplid1396
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8521\dpline\dpptx0\dppty0\dpptx1197\dppty0\dpx6448\dpy295\dpxsize1197\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab %\tab \tab     = 401"Furnizori"\tab 1.830.000
\par a)\tab 611"Cheltuieli de intretinere\tab \tab \tab \tab 1.500.000
\par \tab \tab       si reparatii" 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop298\shpright5821\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz333\shplid1397
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8525\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx4111\dpy298\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop298\shpright3826\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz331\shplid1398
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8523\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy298\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab    330.000
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop16\shpright4738\shpbottom16\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz336\shplid1399
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8528\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx2743\dpy16\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop16\shpright2401\shpbottom16\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz334\shplid1400
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8526\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy16\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 b)\tab 401"Furnizori" = 5311"Casa in lei"\tab \tab \tab 1.830.000\tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2800\shptop36\shpright4681\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz337\shplid1401
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8529\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx2800\dpy36\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop36\shpright2287\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz335\shplid1402
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8527\dpline\dpptx0\dppty0\dpptx1482\dppty0\dpx805\dpy36\dpxsize1482\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab In ceea ce priveste cheltuielile cu chiriile,redeventele si locatiile de gestiune,avand in vedere ca societatea are incheiat un contract de liesing,ratele afere
nte acestui contract se inregistreaza in contul 612"Cheltuieli cu redeventele,locatiile de gestiune si chiriile",iar plata se face ulterior prin banca,debitand contul 401"Furnizori".
\par \tab \tab In momentul efectuarii platii se efectueaza si TVA-ul aferent acesteia.
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop261\shpright6049\shpbottom261\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz340\shplid1403
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8532\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx4282\dpy261\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop261\shpright3826\shpbottom261\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz338\shplid1404
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8530\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx805\dpy261\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6334\shptop281\shpright7645\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz342\shplid1405
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8534\dpline\dpptx0\dppty0\dpptx1311\dppty0\dpx6334\dpy281\dpxsize1311\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 a)\tab \tab \tab %\tab \tab        = 401"Furnizori"\tab 7.564.000\tab \tab 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\fs28\lang1036\langfe1033\langnp1036 612"Cheltuieli cu redeventele,\tab \tab \tab \tab 6.200.000
\par locatiile de gestiune si chiriile"
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab 1.364.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop19\shpright6049\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz341\shplid1406
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8533\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx4339\dpy19\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop19\shpright3997\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz339\shplid1407
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8531\dpline\dpptx0\dppty0\dpptx3306\dppty0\dpx691\dpy19\dpxsize3306\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2800\shptop287\shpright5992\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz345\shplid1408
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8537\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx2800\dpy287\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop287\shpright2344\shpbottom287\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz343\shplid1409
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8535\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx748\dpy287\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop307\shpright2344\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz344\shplid1410
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8536\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx748\dpy307\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 b)\tab 401"Furnizori" = 5121"Conturi la banci in lei"\tab 7.564.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop42\shpright5935\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz346\shplid1411
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8538\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx2743\dpy42\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par \tab \tab De asemenea SC \'93X\'94 
SA are incheiat un contract de asigurare pentru cladiri si utilaje.Cheltuielile cu primele de asigurare se reflecta in contul 613"Cheltuieli cu primele de asigurare".Cheltuielile cu asigurarile pentru bunurile care nu apartin societatii (sunt inchiriate) 
nu sunt deductibile fiscal.
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop-5\shpright7132\shpbottom-5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz349\shplid1412
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8541\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3940\dpy-5\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-5\shpright3655\shpbottom-5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz347\shplid1413
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8539\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx748\dpy-5\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 613"Cheltuieli cu primele = 5121"Conturi la banci in lei"\tab \tab 2.300.000
\par \tab \tab    de asigurare"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop35\shpright7246\shpbottom35\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz350\shplid1414
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8542\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx3883\dpy35\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop35\shpright3541\shpbottom35\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz348\shplid1415
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8540\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx748\dpy35\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 21.\tab Contabilitatea cheltuielilor cu alte servicii
\par \tab \tab \tab \tab \tab executate de terti
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Aceste cheltuieli cu lucrari si servicii sunt structurate,detaliate si inregistrate in mai multe conturi din grupa 62,astfel:
\par -cheltuielile cu colaboratorii se contabilizeaza cu ajutorul contului 621"Cheltuieli cu colaboratorii"
\par -cheltuielile privind comisioanele si onorariile se inregistreaza cu ajutorul contului 622"Cheltuieli privind comisioanele si onorariile"
\par -cheltuielile de protocol,reclama si publicitate se inregistreaza cu ajutorul contului 623
\par -cheltuielile cu transportul de bunuri si personal se inregistreaza cu ajutorul contului 624
\par -cheltuielile cu deplasarile,detasarile si transferurile se inregistreaza cu ajutorul contului 626
\par -cheltuielile postale si taxele de telecomunicatii se inregistreaza in contul 626
\par -cheltuielile cu serviciile bancare si asimilate se inregistreaza cu ajutorul contului 627
\par -alte cheltuieli necuprinse in contul de mai sus se inregistreaza cu ajutorul contului 628
\par \tab \tab Spre exemplificare pe baza facturilor si chitantelor primite de la terti se inregistreaza cheltuieli de prot
ocol in valoare de 3.000.000 lei,cheltuieli postale si taxe de comunicatii de 1.200.000 lei,servicii bancare si asimilate in valoare de 3.000.000 lei si alte cheltuieli constand in servicii de paza,intretinere si service calculatoare,servicii prestate de 
Romtrans pentru importul si exportul de marfuri in valoare totala de 2.800.000 lei.
\par 1.a)
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3997\shptop5\shpright5935\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz354\shplid1416
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8546\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx3997\dpy5\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop5\shpright3712\shpbottom5\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz352\shplid1417
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8544\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx748\dpy5\dpxsize2964\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}{\shp{\*\shpinst\shpleft6448\shptop290\shpright7645\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz351\shplid1418{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8543\dpline\dpptx0\dppty0\dpptx1197\dppty0
\dpx6448\dpy290\dpxsize1197\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab           %\tab \tab   = 401"Furnizori"\tab \tab 3.660.000
\par \tab 623"Cheltuieli de protocol\tab \tab \tab \tab 3.000.000
\par \tab          reclama si publicitate"
\par \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab    660.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3997\shptop28\shpright6049\shpbottom28\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz355\shplid1419
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8547\dpline\dpptx0\dppty0\dpptx2052\dppty0\dpx3997\dpy28\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop28\shpright3655\shpbottom28\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz353\shplid1420
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8545\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx748\dpy28\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par  
\par 
\par 
\par }{\fs28 b)
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop296\shpright4624\shpbottom296\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz358\shplid1421
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8550\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx2743\dpy296\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop296\shpright2401\shpbottom296\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz356\shplid1422
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8548\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy296\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab 401"Furnizori" = 5311"Casa in lei"\tab \tab \tab 3.660.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2743\shptop-6\shpright4624\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz359\shplid1423
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8551\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx2743\dpy-6\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-6\shpright2344\shpbottom-6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz357\shplid1424
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8549\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx748\dpy-6\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par }{\fs28\lang1036\langfe1033\langnp1036 2.a)
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop-10\shpright5650\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz363\shplid1425
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8555\dpline\dpptx0\dppty0\dpptx1767\dppty0\dpx3883\dpy-10\dpxsize1767\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop-10\shpright3598\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz361\shplid1426
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8553\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx691\dpy-10\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab         %\tab \tab = 401"Furnizori"\tab \tab 1.464.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6505\shptop10\shpright7588\shpbottom10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz360\shplid1427
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8552\dpline\dpptx0\dppty0\dpptx1083\dppty0\dpx6505\dpy10\dpxsize1083\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 626"Cheltuieli postale si \tab \tab \tab \tab \tab 1.200.000
\par \tab taxe de telecomunicatii"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop221\shpright5764\shpbottom221\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz364\shplid1428
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8556\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx3826\dpy221\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop278\shpright3541\shpbottom278\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz362\shplid1429
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8554\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy278\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab    264.000
\par 
\par   }{\fs28 b)
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2686\shptop281\shpright4624\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz367\shplid1430
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8559\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2686\dpy281\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop281\shpright2401\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz365\shplid1431
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8557\dpline\dpptx0\dppty0\dpptx1653\dppty0\dpx748\dpy281\dpxsize1653\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab 401"Furnizori" = 5311"Casa in lei"\tab \tab \tab 1.464.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2686\shptop36\shpright4624\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz368\shplid1432
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8560\dpline\dpptx0\dppty0\dpptx1938\dppty0\dpx2686\dpy36\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop36\shpright2401\shpbottom36\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz366\shplid1433
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8558\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx691\dpy36\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop304\shpright6733\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz371\shplid1434
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8563\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx4111\dpy304\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop304\shpright3769\shpbottom304\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz369\shplid1435
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8561\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx748\dpy304\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par {\pntext\pard\plain\fs28\lang1036\langfe1033\langnp1036 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ql \fi-720\li720\ri0\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls7\pnrnot0\pndec\pnstart3\pnindent360\pnsp120\pnhang{\pntxta .}}
\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0 {\fs28\lang1036\langfe1033\langnp1036 627"Cheltuieli cu serviciile = 5121"Conturi la banci\tab 3.000.000  
\par }\pard \ql \li720\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\fs28\lang1036\langfe1033\langnp1036          }{\fs28 bancare si asimilate"\tab \tab       in lei"
\par }\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft4111\shptop22\shpright6847\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz372\shplid1436{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8564\dpline\dpptx0\dppty0\dpptx2736\dppty0
\dpx4111\dpy22\dpxsize2736\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop22\shpright3769\shpbottom22\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz370\shplid1437
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8562\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx748\dpy22\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop290\shpright6904\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz375\shplid1438
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8567\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx4282\dpy290\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop290\shpright3883\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz373\shplid1439
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8565\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx805\dpy290\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par {\pntext\pard\plain\fs28 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ql \fi-720\li720\ri0\widctlpar\jclisttab\tx720{\*\pn \pnlvlbody\ilvl0\ls7\pnrnot0\pndec\pnstart3\pnindent360\pnsp120\pnhang{\pntxta .}}
\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0 {\fs28                       %\tab \tab        = 5121"Conturi la banci\tab 3.416.000
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft7189\shptop-11\shpright8386\shpbottom-11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz377\shplid1440{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8569\dpline\dpptx0\dppty0\dpptx1197\dppty0
\dpx7189\dpy-11\dpxsize1197\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 628"Alte cheltuieli cu servicii\tab \tab \tab in lei"\tab \tab 2.800.000
\par             executate de terti
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft4339\shptop314\shpright6847\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz376\shplid1441{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8568\dpline\dpptx0\dppty0\dpptx2508\dppty0
\dpx4339\dpy314\dpxsize2508\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop314\shpright3883\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz374\shplid1442
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8566\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx748\dpy314\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 4426"TVA deductibil"\tab \tab \tab \tab \tab \tab    616.000
\par }{\b\fs32\lang1036\langfe1033\langnp1036 
\par Punctul 22.\tab Contabilitatea cheltuielilor cu impozitele,
\par \tab                           taxele si varsamintele asimilate
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Pentru inregistrarea cheltuielilor de aceasta natura se folosesc conturile din grupa 63,si anume:
\par -contul 631"Cheltuieli cu impozitele pe salarii"
\par -contul 635"Cheltuieli cu alte impozite,taxe si varsaminte asimilate"
\par \tab \tab Societatea nu datoreaza impozit suplimentar fiind societate cu capital privat 100%.
\par \tab \tab Cheltuieli cu alte impozite si taxe:
\par a)\tab -impozit pe cladiri
\par b)\tab -impozit pe terenuri ocupate de cladiri
\par c)\tab -taxa asupra mijloacelor de transport
\par d)\tab -taxa firma
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Aceste impozite si taxe se platesc trimestrial pana in data de 25 ale ultimei luni din trimestru.Ele se inregistreaza in contabilitate in felul urmator:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop295\shpright7417\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz380\shplid1443
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8572\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx4567\dpy295\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop295\shpright4225\shpbottom295\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz378\shplid1444
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8570\dpline\dpptx0\dppty0\dpptx3477\dppty0\dpx748\dpy295\dpxsize3477\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 635"Cheltuieli cu alte impozite = 446"Alte impozite taxe si     11.391.000
\par \tab     taxe si varsaminte asimilate"\tab \tab varsaminte asimilate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop13\shpright7474\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz381\shplid1445
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8573\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx4567\dpy13\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop13\shpright4111\shpbottom13\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz379\shplid1446
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8571\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx748\dpy13\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par \tab \tab Documentele pe baza carora se stabilesc aceste impozite si taxe se intocmesc de societate.Ele se numesc declaratii de impunere si se depun anual la Administratia Financiara pana la data de 30 ianuarie pentru anul in curs.
\par \tab \tab Orice modificare intervenita in situatia existenta necesita depunerea unor noi declaratii.
\par \tab \tab Comisioanele si taxele vamale pe luna curenta se ridica la suma de 3.500.000 lei si se inregistreaza in contabilitate astfel:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4510\shptop307\shpright7417\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz384\shplid1447
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8576\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx4510\dpy307\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop307\shpright4225\shpbottom307\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz382\shplid1448
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8574\dpline\dpptx0\dppty0\dpptx3477\dppty0\dpx748\dpy307\dpxsize3477\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 635"Cheltuieli cu alte impozite = 446"Alte impozite,taxe si     3.500.000
\par \tab       taxe si varsaminte asimilate" \tab varsaminte asimilate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop25\shpright7531\shpbottom25\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz385\shplid1449
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8577\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx4567\dpy25\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop25\shpright4168\shpbottom25\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz383\shplid1450
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8575\dpline\dpptx0\dppty0\dpptx3477\dppty0\dpx691\dpy25\dpxsize3477\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab }{\fs28 Varsamintele efectuate se inregistreaza astfel:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop294\shpright7018\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz392\shplid1451
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8584\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3940\dpy294\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop294\shpright3598\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz390\shplid1452
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8582\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx748\dpy294\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab }{\fs28\lang1036\langfe1033\langnp1036 446"Alte impozite,taxe si\tab  = 5121"Conturi la banci in lei14.891.000
\par \tab        varsaminte asimilate"\tab 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop12\shpright7018\shpbottom12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz393\shplid1453
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8585\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3940\dpy12\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop12\shpright3598\shpbottom12\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz391\shplid1454
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8583\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx748\dpy12\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Fondul de risc calculat asupra fondului de salarii a crescut de la 1.07.1999 de la 1% la 3% si comisionul pentru carte de munca este de 1%: 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4567\shptop314\shpright7645\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz388\shplid1455
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8580\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx4567\dpy314\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop314\shpright4168\shpbottom314\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz386\shplid1456
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8578\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx748\dpy314\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 635"Cheltuieli cu alte impozite = 447"Fonduri speciale-taxe    50.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4624\shptop297\shpright7588\shpbottom297\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz389\shplid1457
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8581\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx4624\dpy297\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop297\shpright4168\shpbottom297\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz387\shplid1458
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8579\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx748\dpy297\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab       taxe si varsaminte asimilate"\tab si varsaminte asimilate"
\par 
\par \tab \tab }{\fs28 Virarea prin banca a sumei se inregistreaza:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop286\shpright6619\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz396\shplid1459
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8588\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx3940\dpy286\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop286\shpright3769\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz394\shplid1460
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8586\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx805\dpy286\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab }{\fs28\lang1036\langfe1033\langnp1036 447"Fonduri speciale-taxe = 5121"Conturi la banci        50.000.000
\par \tab       si varsaminte asimilate"\tab \tab     in lei"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3940\shptop61\shpright6676\shpbottom61\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz397\shplid1461
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8589\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx3940\dpy61\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop61\shpright3655\shpbottom61\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz395\shplid1462
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8587\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx748\dpy61\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -inregistrarea impozitului pe salarii:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop-10\shpright6562\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz539\shplid1463
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8731\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx3883\dpy-10\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop-10\shpright3598\shpbottom-10\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz537\shplid1464
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8729\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx634\dpy-10\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036        421"Personal remuneratii = 444"Impozitul pe salrii"\tab         99.500.000
\par \tab \tab     datorate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop87\shpright6562\shpbottom87\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz540\shplid1465
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8732\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx3826\dpy87\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop87\shpright3598\shpbottom87\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz538\shplid1466
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8730\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx634\dpy87\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -virarea sumei catre bugetul de stat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop298\shpright5935\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz542\shplid1467
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8734\dpline\dpptx0\dppty0\dpptx2109\dppty0\dpx3826\dpy298\dpxsize2109\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop298\shpright3484\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz541\shplid1468
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8733\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy298\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 444"Impozitul pe salarii" = 5121"Conturi la banci in lei"         99.500.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop53\shpright5992\shpbottom53\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz544\shplid1469
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8736\dpline\dpptx0\dppty0\dpptx2109\dppty0\dpx3883\dpy53\dpxsize2109\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop53\shpright3484\shpbottom53\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz543\shplid1470
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8735\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy53\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 23.\tab Contabilitatea cheltuielilor cu salariile
\par \tab \tab \tab \tab \tab personalului
\par }{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par \tab \tab In legatura cu salariile personalului,aceste cheltuieli sunt reflectate in contul 641"Cheltuieli cu remuneratiile personalului".
\par \tab \tab In cadrul societatii exista doua forme de salarizare:
\par {\pntext\pard\plain\fs28 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ql \fi-360\li360\ri0\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls8\pnrnot0\pnlcltr\pnstart1\pnindent360\pnsp120\pnhang{\pntxta )}}
\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin360\itap0 {\fs28 acord individual pentru muncitorii direct productivi
\par {\pntext\pard\plain\fs28\lang1036\langfe1033\langnp1036 \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \ql \fi-360\li360\ri0\widctlpar\jclisttab\tx360{\*\pn \pnlvlbody\ilvl0\ls8\pnrnot0\pnlcltr\pnstart1\pnindent360\pnsp120\pnhang{\pntxta )}}
\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin360\itap0 {\fs28\lang1036\langfe1033\langnp1036 regie pentru indirect si personalul administrativ si de conducere (TESA)
\par }\pard \ql \li1440\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 {\fs28\lang1036\langfe1033\langnp1036 Calculul salariilor pentru muncitori se face pe baza fiselor 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 individuale de pontaj ce cuprind modelul,operatia la care a lucrat si cantitatile lucrate.
\par \tab \tab Pentru regie,salariile se stabilesc pe baza fiselor colective de prezenta si in functie de numarul orelor lucrate.
\par \tab \tab In cheltuielile cu remuneratiile se cuprind si diverse sporuri care se acorda: -spor de vechime (pe transe)
\par \tab   -spor de utilizare a calculatorului (10%)
\par \tab   -spor de caldura\tab (3 luni /an)
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop14\shpright6790\shpbottom14\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz535\shplid1471
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8727\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx3826\dpy14\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft-50\shptop14\shpright3484\shpbottom14\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz533\shplid1472
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8725\dpline\dpptx0\dppty0\dpptx3534\dppty0\dpx-50\dpy14\dpxsize3534\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 641"Cheltuieli cu remuneratiile = 421"Personal-remunerati1.500.000.000
\par \tab       personalului"\tab \tab \tab          datorate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop54\shpright6847\shpbottom54\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz536\shplid1473
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8728\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx3826\dpy54\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop54\shpright3427\shpbottom54\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz534\shplid1474
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8726\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx64\dpy54\dpxsize3363\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 24.\tab Contabilitatea cheltuielilor privind asigurarile si protectia sociala
\par 
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Aceste cheltuieli se inregistreaza in contul 645"Cheltuieli privind asigurarile si protectia sociala",respectiv in subconturile sale operationale astfel:
\par 
\par -contributia unitatii la asigurarile sociala,calculata asupra salariilor.Tot personalul se incadreaza in grupa 3 de munca iar cota de C.A.S. este de 30%.
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop292\shpright7075\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz400\shplid1475
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8592\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4282\dpy292\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft7\shptop292\shpright3940\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz398\shplid1476
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8590\dpline\dpptx0\dppty0\dpptx3933\dppty0\dpx7\dpy292\dpxsize3933\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 6451"Cheltuieli privind contributia = 4311"Contributia unitatii 450.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4282\shptop275\shpright7132\shpbottom275\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz401\shplid1477
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8593\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx4282\dpy275\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop275\shpright3883\shpbottom275\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz399\shplid1478
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8591\dpline\dpptx0\dppty0\dpptx3819\dppty0\dpx64\dpy275\dpxsize3819\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab unitatii la asigurarile sociale"\tab        la asigurarile sociale"
\par 
\par 
\par 
\par -virarea sumei la bugetul de stat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3826\shptop298\shpright6676\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz404\shplid1479
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8596\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx3826\dpy298\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop298\shpright3541\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz402\shplid1480
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8594\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy298\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 4311"Contributia unitatii = 5121"Conturi la banci\tab 450.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop281\shpright6562\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz405\shplid1481
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8597\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx3883\dpy281\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop281\shpright3541\shpbottom281\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz403\shplid1482
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8595\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy281\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab        la asigurarile sociale"\tab \tab in lei"
\par 
\par 
\par -contributia unitatii la fondul de somaj (5%):
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4396\shptop255\shpright7417\shpbottom255\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz407\shplid1483
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8599\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx4396\dpy255\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft7\shptop255\shpright4111\shpbottom255\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz406\shplid1484
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8598\dpline\dpptx0\dppty0\dpptx4104\dppty0\dpx7\dpy255\dpxsize4104\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 6452"Cheltuieli privind contributia  = 4371"Contributia unitatii la 75.000.000
\par       unitatii pentru ajutorul de somaj"\tab \tab    fondul de somaj"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4339\shptop30\shpright7474\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz409\shplid1485
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8601\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx4339\dpy30\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft-50\shptop30\shpright4054\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz408\shplid1486
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8600\dpline\dpptx0\dppty0\dpptx4104\dppty0\dpx-50\dpy30\dpxsize4104\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -virarea sumei la bugetul de stat:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4054\shptop298\shpright6847\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz412\shplid1487
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8604\dpline\dpptx0\dppty0\dpptx2793\dppty0\dpx4054\dpy298\dpxsize2793\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop298\shpright3769\shpbottom298\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz410\shplid1488
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8602\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx805\dpy298\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 4371"Contributia unitatii la = 5121"Conturi la banci\tab   75.000.000\tab 
\par \tab \tab    fondul de somaj"\tab \tab \tab       in lei"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4054\shptop73\shpright6790\shpbottom73\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz413\shplid1489
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8605\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx4054\dpy73\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop73\shpright3655\shpbottom73\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz411\shplid1490
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8603\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx691\dpy73\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -sumele cuvenite personalului pentru protectia sociala,adica ajutoare materiale suportate de unitate conform dispozitiilor legale in vigoare (Ex. ajutor de deces):
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop247\shpright6847\shpbottom247\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz416\shplid1491
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8608\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx4225\dpy247\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop247\shpright3940\shpbottom247\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz414\shplid1492
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8606\dpline\dpptx0\dppty0\dpptx3249\dppty0\dpx691\dpy247\dpxsize3249\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 6458"Alte cheltuieli privind = 423"Personal-ajutoare 15.000.000
\par \tab asigurarile si protectia sociala"\tab    materiale datorate"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop79\shpright6790\shpbottom79\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz417\shplid1493
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8609\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx4225\dpy79\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop79\shpright3883\shpbottom79\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz415\shplid1494
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8607\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx691\dpy79\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -plata efectiva:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop290\shpright5764\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz420\shplid1495
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8612\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx3484\dpy290\dpxsize2280\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft805\shptop290\shpright3256\shpbottom290\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz418\shplid1496
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8610\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx805\dpy290\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 423"Personal-ajutoare = 5121"Conturi la \tab \tab     15.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop274\shpright5764\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz421\shplid1497
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8613\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3541\dpy274\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop274\shpright3199\shpbottom274\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz419\shplid1498
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8611\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx748\dpy274\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab       materiale datorate"\tab        banci in lei"
\par 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 25.\tab Contabilitatea altor cheltuieli de exploatare
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 In aceasta categorie se includ acele cheltuieli care nu au putut fi inragistrate in conturile de cheltuieli din celelalte grupe.Se utilizeaza 2 conturi din grupa 65:
\par -contul 654"Pierderi din creante"
\par -contul 658"Alte cheltuieli din exploatare"
\par 
\par 
\par 
\par \tab \tab De exemplu,cu ocazia scaderii din evidenta a unor clienti incerti,sumele se trec pe cheltuieli:
\par -venituri inregistrate din exploatare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2458\shptop315\shpright5422\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz573\shplid1499
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8765\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx2458\dpy315\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop315\shpright2173\shpbottom315\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz572\shplid1500
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8764\dpline\dpptx0\dppty0\dpptx1482\dppty0\dpx691\dpy315\dpxsize1482\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 411"Clienti" =\tab %\tab \tab \tab \tab           2.440.000
\par \tab \tab \tab     758"Venituri din exploatare"  \tab 2.000.000
\par \tab \tab \tab     4427"TVA colectat"\tab \tab              440.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop53\shpright2002\shpbottom53\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz575\shplid1501
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8767\dpline\dpptx0\dppty0\dpptx1311\dppty0\dpx691\dpy53\dpxsize1311\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2344\shptop53\shpright5479\shpbottom53\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz574\shplid1502
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8766\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx2344\dpy53\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par -incasarea banilor:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop264\shpright5935\shpbottom264\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz578\shplid1503
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8770\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx4225\dpy264\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop264\shpright3826\shpbottom264\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz576\shplid1504
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8768\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy264\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5121"Conturi la banci in lei" = 411"Clienti"\tab \tab 1.440.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop76\shpright5992\shpbottom76\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz579\shplid1505
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8771\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx4168\dpy76\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop76\shpright3826\shpbottom76\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz577\shplid1506
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8769\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy76\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop302\shpright6106\shpbottom302\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz424\shplid1507
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8616\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3883\dpy302\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop302\shpright3541\shpbottom302\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz422\shplid1508
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8614\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx634\dpy302\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 654"Pierderi din creante" = 416"Clienti incerti"       1.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop0\shpright6106\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz425\shplid1509
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8617\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx3883\dpy0\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop0\shpright3541\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz423\shplid1510
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8615\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx634\dpy0\dpxsize2907\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab In cadrul altor cheltuieli de exploatare se poate inregistra la sfarsitul lunii valoarea unei cheltuieli anticipate:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop23\shpright6619\shpbottom23\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz428\shplid1511
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8620\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx3598\dpy23\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop23\shpright3313\shpbottom23\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz426\shplid1512
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8618\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx691\dpy23\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 658"Alte cheltuieli din = 471"Cheltuieli inregistrate\tab 10.000.000 
\par \tab \tab   exploatare"\tab \tab \tab        in avans"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3598\shptop120\shpright6676\shpbottom120\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz429\shplid1513
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8621\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3598\dpy120\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop120\shpright3256\shpbottom120\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz427\shplid1514
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8619\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx748\dpy120\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 26.\tab Contabilitatea cheltuielilor financiare
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Contabilitatea acestor cheltuieli se realizeaza cu ajutorul conturilor din grupa 66"Cheltuieli financiare",astfel:
\par 
\par -contul 663"Pierderi din creante legate de participatii" inregistreaza sumele care nu se mai pot recupera din imprumuturile sau ajutoarele financiare acordate de o societate altor societati in capitalul carora se detin titluri de participare.
\par 
\par -contul 664"Cheltuieli privind titlurile de plasament" reflecta in debit diferentele nefavorabile dintre valoarea contabila a titlurilor de plasament cedate (mai mare) si pretul lor de vanzare (mai mic)
\par 
\par -contul 665"Cheltuieli din diferente de curs valutar"
\par }{\fs28 -contul 666"Cheltuieli privind dobanzile"
\par -contul 667"Cheltuieli privind sconturile acordate"
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Spre exemplificare SC \'93X\'94 SA vinde unui client extern,pe baza de factura,produse calitatea a 2-a,in valoare de 100.000 DM la cursul de 8300lei/DM,iar in momentul incasari
i facturii cursul este de 8250lei/DM.
\par }\pard \ql \fi720\li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 {\fs28 Inregistrarile efectuate in contabilitate sunt urmatoarele:
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28 
\par }{\fs28\lang1036\langfe1033\langnp1036 -valoarea facturii la data emiterii:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2401\shptop293\shpright5365\shpbottom293\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz431\shplid1515
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8623\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx2401\dpy293\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop293\shpright2116\shpbottom293\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz430\shplid1516
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8622\dpline\dpptx0\dppty0\dpptx1482\dppty0\dpx634\dpy293\dpxsize1482\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 411"Clienti" = 701"Venituri din vanzarea\tab \tab 830.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop276\shpright2116\shpbottom276\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz433\shplid1517
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8625\dpline\dpptx1425\dppty0\dpptx0\dppty0\dpx691\dpy276\dpxsize1425\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2458\shptop276\shpright5536\shpbottom276\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz432\shplid1518
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8624\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx2458\dpy276\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab \tab       produselor finite"
\par 
\par -incasarea facturii la cursul de 8250 lei/DM:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3484\shptop14\shpright5023\shpbottom14\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz435\shplid1519
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8627\dpline\dpptx0\dppty0\dpptx1539\dppty0\dpx3484\dpy14\dpxsize1539\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop14\shpright3199\shpbottom14\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz434\shplid1520
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8626\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx634\dpy14\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 5124"Conturi la banci = 411"Clienti"\tab \tab \tab 825.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop319\shpright4966\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz437\shplid1521
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8629\dpline\dpptx0\dppty0\dpptx1425\dppty0\dpx3541\dpy319\dpxsize1425\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop319\shpright3199\shpbottom319\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz436\shplid1522
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8628\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx691\dpy319\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab      in devize"
\par 
\par -inregistrarea diferentei de curs valutar:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop0\shpright5764\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz440\shplid1523
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8632\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx4168\dpy0\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop0\shpright3883\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz438\shplid1524
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8630\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx691\dpy0\dpxsize3192\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 665"Cheltuieli din diferente = 411"Clienti"\tab \tab     5.000.000
\par \tab \tab    de curs valutar"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4168\shptop40\shpright5764\shpbottom40\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz441\shplid1525
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8633\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx4168\dpy40\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop40\shpright3883\shpbottom40\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz439\shplid1526
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8631\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx691\dpy40\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 27.\tab Contabilitatea cheltuielilor exceptionale
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Cheltuielile exceptionale se impart in 2 grupe:unele sunt ocazionate de operatii de gestiune,iar altele sunt ocazionate de operatii de capital.
\par \tab \tab }{\fs28 Contabilitatea acestor cheltuieli se realizeaza cu ajutorul conturilor din grupa 67 din care fac parte 2 conturi sintetice,fiecare fiind detaliat pe mai multe subconturi operationale:
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 1) Contul 671"Cheltuieli exceptionale privind operatiile de gestiune",cu subconturile sale operationale:
\par \tab -6711"Despagubiri,amenzi si penalitati"
\par \tab -6712"Donatii si subventii acordate"
\par \tab -6714"Pierderi din debitori diversi"
\par \tab -6718"Alte cheltuieli exceptionale privind operatiile de gestiune"
\par 
\par 2) Contul 672"Cheltuieli privind operatiile de capital" cu subconturile:
\par \tab -6721"Cheltuieli privind activele cedate"
\par \tab -6728"Alte cheltuieli exceptionale privind operatiile de capital"
\par 
\par \tab \tab Despagubiri,amenzi,penalitati datorate bugetului de stat pentru plata cu intarziere a impozitului pe salarii,a CAS-ului,a somajului.Pentru fiecare zi intarziere se calculeaza majorari de 0.3% pe zi.
\par \tab \tab De exemplu pentru plata cu intarziere de o luna a CAS-ului se platesc 19.800.000 lei,iar inregistrarea in contabilitate este urmatoarea:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop313\shpright7246\shpbottom313\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz444\shplid1527
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8636\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx4225\dpy313\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft805\shptop-1\shpright3883\shpbottom-1\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz442\shplid1528
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8634\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx805\dpy-1\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 6711"Despagubiri,amenzi si = 5121"Conturi la banci   41.850.000
\par \tab \tab \tab penalitati" \tab \tab                  in lei"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop31\shpright7246\shpbottom31\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz445\shplid1529
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8637\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx4225\dpy31\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop31\shpright3826\shpbottom31\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz443\shplid1530
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8635\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy31\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Donatii,subventii acordate:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop34\shpright6448\shpbottom34\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz448\shplid1531
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8640\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx3883\dpy34\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop34\shpright3541\shpbottom34\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz446\shplid1532
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8638\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx691\dpy34\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 6712"Donatii si subventii = 5121"Conturi la banci\tab         5.000.000
\par \tab \tab         acordate"\tab \tab \tab in lei"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3883\shptop74\shpright6391\shpbottom74\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz449\shplid1533
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8641\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx3883\dpy74\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop74\shpright3484\shpbottom74\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz447\shplid1534
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8639\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx748\dpy74\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab  
\par \tab \tab Pierderi de bunuri materiale provocate de inundatii care au afectat magazia de materiale si hartie:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop305\shpright7018\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz452\shplid1535
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8644\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx4738\dpy305\dpxsize2280\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop305\shpright4453\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz450\shplid1536
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8642\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx748\dpy305\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 6718"Alte cheltuieli exceptionale = 300"Materii prime"\tab 300.000
\par \tab      privind operatiile de gestiune"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4795\shptop80\shpright7075\shpbottom80\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz453\shplid1537
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8645\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx4795\dpy80\dpxsize2280\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop80\shpright4510\shpbottom80\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz451\shplid1538
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8643\dpline\dpptx0\dppty0\dpptx3819\dppty0\dpx691\dpy80\dpxsize3819\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctele 28. si 29.\tab Contabilitatea cheltuielilor cu amortizarea imobilizarilor si provizioanelor 
\par }{\fs28\lang1036\langfe1033\langnp1036 
\par \tab \tab Se tine cu ajutorul conturilor:
\par \tab -681"Cheltuieli de exploatare privind amortizarile si provizioanele"
\par \tab -686"Cheltuieli financiare privind amortizarile si provizioanele"
\par \tab -687"Cheltuieli exceptionale privind amortizarile si provizioanele"
\par \tab \tab Amortizarea lunara a imobilizarilor necorporale se inregistreaza:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4852\shptop259\shpright7759\shpbottom259\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz456\shplid1539
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8648\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx4852\dpy259\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop259\shpright4453\shpbottom259\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz454\shplid1540
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8646\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx691\dpy259\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 6811"Cheltuieli de exploatare \tab     = 280"Amortizari privind\tab \tab 
\par \tab }{\fs28 privind amortizarea imobilizarilor"\tab imobilizarile necorporale"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4852\shptop91\shpright7759\shpbottom91\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz457\shplid1541
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8649\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx4852\dpy91\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop91\shpright4453\shpbottom91\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz455\shplid1542
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8647\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx691\dpy91\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par 
\par 
\par 
\par 
\par 
\par \tab \tab Amortizarea lunara a imobilizarilor corporale,determinata in corelatie cu gradul de utilizare a mijloacelor fixe:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop0\shpright7759\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz460\shplid1543
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8652\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx4738\dpy0\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop0\shpright4339\shpbottom0\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz458\shplid1544
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8650\dpline\dpptx0\dppty0\dpptx3591\dppty0\dpx748\dpy0\dpxsize3591\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28 \tab 6811"Cheltuieli de exploatare\tab    = 281"Amortizari privind \tab 
\par \tab privind amortizarea imobilizarilor"\tab imobilizarile corporale"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4738\shptop40\shpright7816\shpbottom40\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz461\shplid1545
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8653\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx4738\dpy40\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop40\shpright4396\shpbottom40\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz459\shplid1546
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8651\dpline\dpptx0\dppty0\dpptx3705\dppty0\dpx691\dpy40\dpxsize3705\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28 
\par \tab \tab 
\par 
\par 
\par \tab }{\fs28\lang1036\langfe1033\langnp1036 Acest gen de operatii au fost inregistrate la punctele de imobilizari necorporale,respectiv imobilizari corporale.
\par }\pard \ql \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 In cadrul cheltuielilor financiare privind amortizarile si provizioanele, SC \'93X\'94
 SA efectueaza doar cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare.
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\lang1024\langfe1024\noproof 
{\shp{\*\shpinst\shpleft4168\shptop291\shpright7360\shpbottom291\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz464\shplid1547{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8656\dpline\dpptx0\dppty0\dpptx3192\dppty0
\dpx4168\dpy291\dpxsize3192\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop291\shpright3826\shpbottom291\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz462\shplid1548
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8654\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx64\dpy291\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 6862"Cheltuieli financiare privind = 1514"Provizioane pentru 3.000.000
\par       provizioane provizioane pentru \tab pierderi din schimb valutar"
\par \tab      riscuri si cheltuieli"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4225\shptop29\shpright7417\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz465\shplid1549
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8657\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx4225\dpy29\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft64\shptop29\shpright3883\shpbottom29\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz463\shplid1550
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8655\dpline\dpptx0\dppty0\dpptx3819\dppty0\dpx64\dpy29\dpxsize3819\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 30.\tab Contabilitatea stocurilor din productia proprie
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Pe langa veniturile din exploatare se considera venituri si valoarea stocurilor de produse finite fabricate (terminate) si a productiei in curs de executie.
\par \tab \tab Veniturile din productia stocata,respectiv din
 variatia stocurilor de produse finite se urmaresc cu ajutorul contului 711"Venituri din productia stocata".La sfarsitul lunii, contul 711,spre deosebire de alte conturi,poate avea sold debitor sau creditor.
\par \tab \tab Obtinerea de produse finite,semifabricate in timpul lunii evaluate la pretul de inregistrare se inregistreaza:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3256\shptop-11\shpright6277\shpbottom-11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz467\shplid1551
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8659\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx3256\dpy-11\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop-11\shpright2971\shpbottom-11\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz466\shplid1552
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8658\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx748\dpy-11\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 345"Produse finite" = 711"Venituri din productia\tab 2.500.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop294\shpright2800\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz469\shplid1553
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8661\dpline\dpptx2052\dppty0\dpptx0\dppty0\dpx748\dpy294\dpxsize2052\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3256\shptop294\shpright6334\shpbottom294\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz468\shplid1554
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8660\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3256\dpy294\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab \tab \tab \tab     stocata"
\par 
\par \tab \tab Diferentele de pret intre pretul de inregistrare si costul de productie de 2.200.000.000 lei,stabilite la sfarsitul lunii,aferente produselor obtinute:
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft7075\shptop-6\shpright9013\shpbottom393\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz545\shplid1555
{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lTxid}{\sv 524288}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\shptxt \pard\plain 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 300.000.000
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8737\dptxbx\dptxlrtb{\dptxbxtext\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 300.000.000
\par }}\dpx7075\dpy-6\dpxsize1938\dpysize399\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft3484\shptop-4\shpright6562\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz472\shplid1556{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8664\dpline\dpptx0\dppty0\dpptx3078\dppty0
\dpx3484\dpy-4\dpxsize3078\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft634\shptop-4\shpright3199\shpbottom-4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz470\shplid1557
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8662\dpline\dpptx0\dppty0\dpptx2565\dppty0\dpx634\dpy-4\dpxsize2565\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 348"Diferente de pret = 711"Venituri din productia\tab \tab 
\par                       la produse"\tab \tab \tab     stocata"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3541\shptop93\shpright6562\shpbottom93\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz473\shplid1558
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8665\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx3541\dpy93\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop93\shpright3199\shpbottom93\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz471\shplid1559
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8663\dpline\dpptx0\dppty0\dpptx2508\dppty0\dpx691\dpy93\dpxsize2508\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 
\par \tab \tab Produsele in curs de executie,respectiv lucrarile si serviciile neterminate,la sfarsitul perioadei,evaluate la costul efectiv:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3655\shptop267\shpright6733\shpbottom267\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz476\shplid1560
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8668\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3655\dpy267\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop267\shpright3370\shpbottom267\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz474\shplid1561
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8666\dpline\dpptx0\dppty0\dpptx2679\dppty0\dpx691\dpy267\dpxsize2679\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 331"Produse in curs de = 711"Venituri din productia     50.000.000
\par \tab \tab      executie"\tab \tab \tab \tab stocata"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3712\shptop42\shpright6904\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz477\shplid1562
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8669\dpline\dpptx0\dppty0\dpptx3192\dppty0\dpx3712\dpy42\dpxsize3192\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop42\shpright3370\shpbottom42\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz475\shplid1563
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8667\dpline\dpptx0\dppty0\dpptx2622\dppty0\dpx748\dpy42\dpxsize2622\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par 
\par 
\par }{\b\fs32\lang1036\langfe1033\langnp1036 Punctul 31.\tab Contabilitatea vanzarilor de stocuri din 
\par \tab \tab \tab \tab            productie proprie
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Destocarea produselor finite,semifabricate si a produselor reziduale,livrate si facturate in timpul lunii,evaluate la pretul de inregistrare:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4054\shptop285\shpright6220\shpbottom285\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz480\shplid1564
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8672\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx4054\dpy285\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop285\shpright3769\shpbottom285\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz478\shplid1565
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8670\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx748\dpy285\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 711"Venituri din productia = 345"Produse finite"\tab    2.500.000.000\tab 
\par \tab \tab         stocata"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3997\shptop3\shpright6163\shpbottom3\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz481\shplid1566
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8673\dpline\dpptx0\dppty0\dpptx2166\dppty0\dpx3997\dpy3\dpxsize2166\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop3\shpright3712\shpbottom3\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz479\shplid1567
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8671\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx691\dpy3\dpxsize3021\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Diferentele de pret intre pretul de inregistrare si costul de productie stabilite la sfarsitul lunii,aferente produselor destocate se stabilesc pe baza unui coeficient:
\par 
\par K= (Si 348+Rd 348/Si 345+Rd 345)xRc 345=300.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft7189\shptop268\shpright8956\shpbottom667\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz546\shplid1568
{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lTxid}{\sv 589824}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}{\shptxt \pard\plain 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 300.000.000
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8738\dptxbx\dptxlrtb{\dptxbxtext\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs28 300.000.000
\par }}\dpx7189\dpy268\dpxsize1767\dpysize399\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}
{\shp{\*\shpinst\shpleft4054\shptop305\shpright6847\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz484\shplid1569{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8676\dpline\dpptx0\dppty0\dpptx2793\dppty0
\dpx4054\dpy305\dpxsize2793\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop305\shpright3712\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz482\shplid1570
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8674\dpline\dpptx0\dppty0\dpptx3021\dppty0\dpx691\dpy305\dpxsize3021\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 711"Venituri din productia = 348"Diferente de pret la\tab 
\par \tab \tab          stocata"  \tab \tab \tab produse"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft4111\shptop24\shpright6847\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz485\shplid1571
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8677\dpline\dpptx0\dppty0\dpptx2736\dppty0\dpx4111\dpy24\dpxsize2736\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop24\shpright3826\shpbottom24\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz483\shplid1572
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8675\dpline\dpptx0\dppty0\dpptx3135\dppty0\dpx691\dpy24\dpxsize3135\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Reluarea in luna curenta a produselor in curs de executie,respectiv a lucrarilor si serviciilor neterminate la sfarsitul lunii precedente printr-o formula contabila in rosu:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3313\shptop286\shpright6391\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz488\shplid1573
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8680\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3313\dpy286\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop286\shpright2971\shpbottom286\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz486\shplid1574
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8678\dpline\dpptx0\dppty0\dpptx2223\dppty0\dpx748\dpy286\dpxsize2223\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 331"Produse in curs = 711"Venituri din productia \tab \tab 
\par \tab \tab de executie"\tab \tab \tab      stocata"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3313\shptop4\shpright6391\shpbottom4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz489\shplid1575
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8681\dpline\dpptx0\dppty0\dpptx3078\dppty0\dpx3313\dpy4\dpxsize3078\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop4\shpright2971\shpbottom4\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz487\shplid1576
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8679\dpline\dpptx0\dppty0\dpptx2280\dppty0\dpx691\dpy4\dpxsize2280\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 
\par 
\par 
\par 
\par 
\par 
\par \tab Vanzarea produselor la intern-cu 22% TVA:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2515\shptop272\shpright5878\shpbottom272\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz491\shplid1577
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8683\dpline\dpptx0\dppty0\dpptx3363\dppty0\dpx2515\dpy272\dpxsize3363\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop272\shpright2116\shpbottom272\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz490\shplid1578
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8682\dpline\dpptx0\dppty0\dpptx1368\dppty0\dpx748\dpy272\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 411"Clienti" = \tab                        %\tab \tab          1.610.000.000
\par \tab \tab \tab \tab 701"Venituri din vanzarea \tab 1.319.672.131
\par \tab \tab \tab \tab \tab produselor finite"
\par \tab \tab \tab \tab 4427"TVA colectat"\tab \tab    290.327.869
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop30\shpright2059\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz493\shplid1579
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8685\dpline\dpptx1368\dppty0\dpptx0\dppty0\dpx691\dpy30\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2515\shptop30\shpright5935\shpbottom30\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz492\shplid1580
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8684\dpline\dpptx0\dppty0\dpptx3420\dppty0\dpx2515\dpy30\dpxsize3420\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 -incasare contravaloare factura:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3427\shptop272\shpright5023\shpbottom272\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz553\shplid1581
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8745\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx3427\dpy272\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop272\shpright3199\shpbottom272\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz551\shplid1582
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8743\dpline\dpptx0\dppty0\dpptx2451\dppty0\dpx748\dpy272\dpxsize2451\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5121"Conturi la banci = 411"Clienti"\tab \tab \tab 1.610.000.000
\par \tab \tab         in lei"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3370\shptop47\shpright5080\shpbottom47\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz554\shplid1583
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8746\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx3370\dpy47\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop47\shpright3085\shpbottom47\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz552\shplid1584
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8744\dpline\dpptx0\dppty0\dpptx2394\dppty0\dpx691\dpy47\dpxsize2394\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par Punctul 32.\tab Contabilitatea veniturilor din vanzari de marfuri
\par 
\par 
\par \tab \tab }{\fs28\lang1036\langfe1033\langnp1036 Veniturile din vanzarea marfurilor sunt realizate de unitatile comerciale care desfac marfuri cu ridicata catre terti sau cu amanuntul catre populatie si au depozite de pastrare sau magazine de desface
re cu amanuntul a marfurilor.
\par \tab \tab Pentru vanzarile de marfuri cu ridicata se intocmesc facturi,pentru vanzarile catre agentii economici care se incaseaza in numerar se intocmeste chitanta fiscala,iar pentru vanzarile cu amanuntul se intocmeste un monetar.
\par \tab \tab Contabilitatea acestor venituri se realizeaza cu ajutorul contului 707"Venituri din vanzarea marfurilor":
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2458\shptop280\shpright5365\shpbottom280\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz495\shplid1585
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8687\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx2458\dpy280\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop280\shpright2116\shpbottom280\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz494\shplid1586
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8686\dpline\dpptx0\dppty0\dpptx1368\dppty0\dpx748\dpy280\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 411"Clienti" = \tab \tab %\tab \tab \tab \tab      610.000.000
\par \tab \tab \tab    707"Venituri din vanzarea \tab \tab      500.000.000
\par \tab \tab \tab \tab \tab marfurilor"
\par \tab \tab \tab    4427"TVA colectat"\tab \tab \tab       110.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft634\shptop38\shpright2059\shpbottom38\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz497\shplid1587
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8689\dpline\dpptx1425\dppty0\dpptx0\dppty0\dpx634\dpy38\dpxsize1425\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft2401\shptop38\shpright5251\shpbottom38\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz496\shplid1588
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8688\dpline\dpptx0\dppty0\dpptx2850\dppty0\dpx2401\dpy38\dpxsize2850\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par }{\fs28\lang1036\langfe1033\langnp1036 -incasare contravaloare factura:
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop18\shpright4567\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz549\shplid1589
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8741\dpline\dpptx0\dppty0\dpptx1596\dppty0\dpx2971\dpy18\dpxsize1596\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop18\shpright2572\shpbottom18\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz547\shplid1590
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8739\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx748\dpy18\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab 5311"Casa in lei" = 411"Clienti"\tab \tab \tab        61.000.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop152\shpright4681\shpbottom152\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz550\shplid1591
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8742\dpline\dpptx0\dppty0\dpptx1710\dppty0\dpx2971\dpy152\dpxsize1710\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop152\shpright2629\shpbottom152\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz548\shplid1592
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8740\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx748\dpy152\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par 
\par 
\par Punctul 33.\tab Contabilitatea veniturilor din executari de lucrari prestari de servicii si din alte activitati
\par 
\par 
\par }{\fs28\lang1036\langfe1033\langnp1036 \tab \tab Contabilitatea veniturilor din executari de lucrari si prestari de servicii se realizeaza cu ajutorul contului 704"Venituri din lucrari executate si servicii prestate".
\par \tab \tab In creditul acestui cont se inregistreaza:
\par -tarifele lucrarilor executate si serviciilor prestate pentru care au fost emise facturi de catre clienti
\par -tarifele lucrarilor executate si serviciilor prestate pentru care nu au fost emise de facturi
\par -tarifele lucrarilor executate si serviciilor prestate incasate in numerar
\par \tab \tab Inregistrarea veniturilor provenite din executari de broderii,calcat,termocolat:
\par 
\par 
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2458\shptop305\shpright6220\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz499\shplid1593
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8691\dpline\dpptx0\dppty0\dpptx3762\dppty0\dpx2458\dpy305\dpxsize3762\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop305\shpright2116\shpbottom305\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz498\shplid1594
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8690\dpline\dpptx0\dppty0\dpptx1368\dppty0\dpx748\dpy305\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 411"Clienti" = \tab \tab %\tab \tab \tab \tab 15.860.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft6505\shptop3\shpright7645\shpbottom3\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz502\shplid1595
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8694\dpline\dpptx0\dppty0\dpptx1140\dppty0\dpx6505\dpy3\dpxsize1140\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 \tab \tab \tab     704"Venituri din lucrari executate \tab 13.000.000
\par \tab \tab \tab \tab \tab si servicii prestate"
\par \tab \tab \tab     4427"TVA colectat"\tab \tab \tab   2.860.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft748\shptop6\shpright1945\shpbottom6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz501\shplid1596
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8693\dpline\dpptx1197\dppty0\dpptx0\dppty0\dpx748\dpy6\dpxsize1197\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}
}}{\shp{\*\shpinst\shpleft2344\shptop6\shpright6163\shpbottom6\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz500\shplid1597{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8692\dpline\dpptx0\dppty0\dpptx3819\dppty0
\dpx2344\dpy6\dpxsize3819\dpysize0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par \tab }{\fs28\lang1036\langfe1033\langnp1036 -incasare contravaloare factura:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop292\shpright4396\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz557\shplid1598
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8749\dpline\dpptx0\dppty0\dpptx1425\dppty0\dpx2971\dpy292\dpxsize1425\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft748\shptop292\shpright2629\shpbottom292\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz555\shplid1599
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8747\dpline\dpptx0\dppty0\dpptx1881\dppty0\dpx748\dpy292\dpxsize1881\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab 5311"Casa in lei" = 411"Clienti"\tab \tab \tab 15.860.000
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft2971\shptop47\shpright4339\shpbottom47\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz558\shplid1600
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8750\dpline\dpptx0\dppty0\dpptx1368\dppty0\dpx2971\dpy47\dpxsize1368\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop47\shpright2515\shpbottom47\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz556\shplid1601
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8748\dpline\dpptx0\dppty0\dpptx1824\dppty0\dpx691\dpy47\dpxsize1824\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32\lang1036\langfe1033\langnp1036 
\par }\pard \ql \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\b\fs32\lang1036\langfe1033\langnp1036 \tab }{\fs28\lang1036\langfe1033\langnp1036 
Contabilitatea veniturilor din alte activitati se realizeaza cu ajutorul contului 708"Venituri din activitati diverse" unde se includ:
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\lang1036\langfe1033\langnp1036 -sumele facturate clientilor reprezentand venituri din activitati diverse
\par -sumele datorate de clienti pentru care nu s-au intocmit facturi
\par -valoarea ambalajelor care circula in sistem de restituire,nerestituite de clienti
\par -sumele datorate de personal,reprezentand consumuri efectuate pentru acesta si care devin venituri ale unitatii
\par -sumele incasate de la terti reprezentand venituri din activitati diverse
\par \tab \tab Venituri din inchirieri de mijloace de transport:
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft3028\shptop301\shpright5992\shpbottom301\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz504\shplid1602
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8696\dpline\dpptx0\dppty0\dpptx2964\dppty0\dpx3028\dpy301\dpxsize2964\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft691\shptop301\shpright2686\shpbottom301\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz503\shplid1603
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8695\dpline\dpptx0\dppty0\dpptx1995\dppty0\dpx691\dpy301\dpxsize1995\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\fs28\lang1036\langfe1033\langnp1036 
\par \tab }{\fs28 5311"Casa in lei" = 708"Venituri din activitati\tab \tab 1.600.000 
\par \tab \tab \tab \tab \tab \tab diverse"
\par }{\lang1024\langfe1024\noproof {\shp{\*\shpinst\shpleft691\shptop19\shpright2629\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz506\shplid1604
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 1}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8698\dpline\dpptx1938\dppty0\dpptx0\dppty0\dpx691\dpy19\dpxsize1938\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}{\shp{\*\shpinst\shpleft3028\shptop19\shpright5935\shpbottom19\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz505\shplid1605
{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn fFillOK}{\sv 0}}{\sp{\sn fFilled}{\sv 0}}
{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8697\dpline\dpptx0\dppty0\dpptx2907\dppty0\dpx3028\dpy19\dpxsize2907\dpysize0
\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\b\fs32 
\par 
\par 
\par }{
\par }}