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Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

ORDIN   Nr. 128 din 15 februarie 2005

privind unele reglementari contabile aplicabile agentilor economici

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 153 din 21 februarie 2005


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    In temeiul art. 4 din Legea contabilitatii nr. 82/1991, republicata,
    in baza art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile si completarile ulterioare,
    in baza art. 4 din Ordonanta Guvernului nr. 64/2001 privind repartizarea profitului la societatile nationale, companiile nationale si societatile comerciale cu capital integral sau majoritar de stat, precum si la regiile autonome, aprobata cu modificari prin Legea nr. 769/2001, cu modificarile ulterioare,

    ministrul finantelor publice emite prezentul ordin.

    Art. 1
    (1) Sumele reprezentand venituri din inlesniri la plata creantelor bugetare, provenite din scutirea la plata la data de 31 decembrie 2004 a unor obligatii, potrivit sectiunii a 6-a a cap. I din Ordonanta Guvernului nr. 94/2004 privind reglementarea unor masuri financiare, aprobata cu modificari prin Legea nr. 507/2004, nu pot face obiectul distribuirii.
    (2) Inregistrarea in contabilitate a sumelor prevazute la alin. (1) se efectueaza potrivit metodologiei prevazute la pct. I din anexa care face parte integranta din prezentul ordin.
    Art. 2
    Reflectarea in contabilitate a profitului repartizat pe destinatiile prevazute la art. 1 alin. (1) din Ordonanta Guvernului nr. 64/2001 privind repartizarea profitului la societatile nationale, companiile nationale si societatile comerciale cu capital integral sau majoritar de stat, precum si la regiile autonome, aprobata cu modificari prin Legea nr. 769/2001, cu modificarile ulterioare, se efectueaza potrivit metodologiei prevazute la pct. II din anexa care face parte integranta din prezentul ordin.
    Art. 3
    Directia de reglementari contabile va lua masuri pentru ducerea la indeplinire a prevederilor prezentului ordin.
    Art. 4
    Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I. La data intrarii in vigoare a prezentului ordin se abroga pct. 3 din Precizarile privind determinarea sumelor care fac obiectul repartizarii profitului conform Ordonantei Guvernului nr. 64/2001 si reflectarea in contabilitate a acestora, aprobate prin Ordinul ministrului finantelor publice nr. 298/2002, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 157 din 5 martie 2002.

                     Ministrul finantelor publice,
                            Ionel Popescu

    ANEXA 1

    I. Metodologia de reflectare in contabilitate a sumelor reprezentand venituri din inlesniri la plata creantelor bugetare, provenite din scutirea la plata la data de 31 decembrie 2004 a unor obligatii, potrivit sectiunii a 6-a a cap. I din Ordonanta Guvernului nr. 94/2004 privind reglementarea unor masuri financiare, aprobata cu modificari prin Legea nr. 507/2004

    1. In contabilitatea debitorilor, scutirea la plata la data de 31 decembrie 2004 a sumelor prevazute la art. 24 alin. (1) din Ordonanta Guvernului nr. 94/2004, aprobata cu modificari prin Legea nr. 507/2004, se va reflecta in contabilitate astfel:
    a) Pentru sumele aferente anului curent:

               4xx               =                758
    "Conturi de terti"                "Alte venituri din exploatare"

    si
    Debit cont 8038 "Alte valori in afara bilantului"/analitic distinct

    b) Pentru sumele aferente anilor precedenti:

               4xx               =                117
    "Conturi de terti"                "Rezultatul reportat"

    si
    Debit cont 8038 "Alte valori in afara bilantului"/analitic distinct
    Sumele reflectate in conturile 758 "Alte venituri din exploatare" si 117 "Rezultatul reportat" nu fac obiectul distribuirii.

    2. Repunerea in sarcina debitorilor a sumelor scutite, potrivit art. 24 alin. (3) din Ordonanta Guvernului nr. 94/2004, aprobata cu modificari prin Legea nr. 507/2004, se va reflecta in contabilitate astfel:

               658                    =          4xx
    "Alte cheltuieli de exploatare"/       "Conturi de terti"
    analitic distinct

    si
    Credit cont 8038 "Alte valori in afara bilantului"/analitic distinct

    II. Metodologia de reflectare in contabilitate a profitului repartizat pe destinatiile prevazute la art. 1 alin. (1) din Ordonanta Guvernului nr. 64/2001 privind repartizarea profitului la societatile nationale, companiile nationale si societatile comerciale cu capital integral sau majoritar de stat, precum si la regiile autonome, aprobata cu modificari prin Legea nr. 769/2001, cu modificarile ulterioare

    1. Reflectarea in contabilitate a profitului repartizat pe destinatiile prevazute la art. 1 alin. (1) din Ordonanta Guvernului nr. 64/2001, aprobata cu modificari prin Legea nr. 769/2001, cu modificarile ulterioare, se efectueaza astfel:

    - Constituirea rezervelor legale:

                129                  =             1061
    "Repartizarea profitului"              "Rezerve legale"

    - Alte rezerve, reprezentand facilitati fiscale si alte repartizari prevazute de lege, conform destinatiei stabilite prin actul normativ:

                129                  =             1068
    "Repartizarea profitului"              "Alte rezerve"/analitic distinct

    - Acoperirea pierderilor contabile din anii precedenti:

                129                  =              117
    "Repartizarea profitului"              "Rezultatul reportat"

    - Varsaminte la bugetul de stat sau local, in cazul regiilor autonome, ori dividende, in cazul societatilor nationale, companiilor nationale si al societatilor comerciale cu capital integral sau majoritar de stat:

                129                  =              117
    "Repartizarea profitului"              "Rezultatul reportat"

    iar dupa aprobarea situatiilor financiare anuale:

                117                  =              446
    "Rezultatul reportat"                  "Alte impozite, taxe si varsaminte
                                           asimilate"
                                                       sau
                                                    457
                                           "Dividende de plata", dupa caz

    - Profit repartizat la rezerve sub forma de sursa proprie de finantare:

                129                  =             1068
    "Repartizarea profitului"              "Alte rezerve"

    - Participarea salariatilor la profit se reflecta in contabilitate prin constituirea unui provizion pentru riscuri si cheltuieli la nivelul sumelor estimate reprezentand atat sumele brute cuvenite salariatilor, cat si contributiile aferente acestora, astfel:

               6812                  =             1518
    "Cheltuieli de exploatare              "Alte provizioane pentru riscuri
    privind provizioanele pentru           si cheltuieli"
    riscuri si cheltuieli"

                                    si

                121                  =             6812
    "Profit si pierdere"                   "Cheltuieli de exploatare privind
                                           provizioanele pentru riscuri si
                                           cheltuieli"

    2. Obligatiile fata de salariati si contributiile aferente participarii salariatilor la profit se vor evidentia in contabilitate pe seama cheltuielilor salariale, respectiv a cheltuielilor cu contributiile in anul urmator celui la care se refera situatiile financiare si, concomitent, se va relua la venituri provizionul constituit.



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ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
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ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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