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ORDIN Nr

ORDIN   Nr. 1880 din 28 septembrie 2001

pentru aprobarea Normelor metodologice privind organizarea si conducerea contabilitatii la microintreprinderi

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 651 din 17 octombrie 2001


SmartCity3


    Ministrul finantelor publice,
    in baza atributiilor prevazute in Hotararea Guvernului nr. 18/2001 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile ulterioare,
    avand in vedere prevederile art. 3 din Hotararea Guvernului nr. 704/1993 pentru aprobarea unor masuri de executare a Legii contabilitatii nr. 82/1991, precum si ale art. 3 din Ordonanta Guvernului nr. 24/2001 privind impunerea microintreprinderilor,
    emite urmatorul ordin:

    Art. 1
    Se aproba Normele metodologice privind organizarea si conducerea contabilitatii la microintreprinderile care se incadreaza in criteriile prevazute de Ordonanta Guvernului nr. 24/2001 privind impunerea microintreprinderilor, anexa la prezentul ordin.
    Art. 2
    (1) Prevederile Normelor metodologice privind organizarea si conducerea contabilitatii la microintreprinderi se aplica incepand cu data de 1 ianuarie 2002, cu exceptia microintreprinderilor infiintate dupa data publicarii acestora, care aplica de la infiintare reglementarile simplificate.
    (2) Prevederile pct. II din norme se aplica incepand cu data de 1 septembrie 2001.
    Art. 3
    Directia de reglementari contabile va lua masuri pentru aducerea la indeplinire a prevederilor prezentului ordin.
    Art. 4
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                          Ministrul finantelor publice,
                             Mihai Nicolae Tanasescu

    ANEXA 1

                              NORME METODOLOGICE
privind organizarea si conducerea contabilitatii la microintreprinderi

    Pentru organizarea si conducerea contabilitatii la microintreprinderile care se incadreaza in criteriile prevazute de Ordonanta Guvernului nr. 24/2001 privind impunerea microintreprinderilor si care vor aplica sistemul simplificat de impunere se emit urmatoarele norme:

    I. Organizarea si conducerea contabilitatii
    1. Contribuabilii care se incadreaza in conditiile prevazute la art. 1 alin. (1) din Ordonanta Guvernului nr. 24/2001 privind impunerea microintreprinderilor utilizeaza modelul Planului de conturi simplificat pentru microintreprinderi (anexa nr. 1) si, ca sistem simplificat de raportare, modelele de bilant si cont de profit si pierdere (anexele nr. 2 si 3).
    2. Modelul Planului de conturi simplificat pentru microintreprinderi respecta structura si regulile de functionare a conturilor prevazute in Planul de conturi general aprobat prin Hotararea Guvernului nr. 704/1993, cu urmatoarele mentiuni:
    a) in contul 129 "Repartizarea profitului" vor fi evidentiate repartizarile din rezultatul exercitiului;
    b) in contul 208 "Alte imobilizari necorporale" vor fi evidentiate toate imobilizarile necorporale;
    c) in contul 263 "Alte titluri imobilizate" vor fi evidentiate toate imobilizarile financiare;
    d) in contul 301 "Materiale consumabile" vor fi evidentiate si stocurile de natura materiilor prime;
    e) in contul 441 "Impozitul pe profit" va fi evidentiat impozitul determinat potrivit prevederilor Ordonantei Guvernului nr. 24/2001;
    f) in contul 508 "Alte titluri de plasament si creante asimilate" vor fi evidentiate toate titlurile de plasament;
    g) in contul 601 "Cheltuieli cu materialele consumabile" vor fi evidentiate si cheltuielile cu materiile prime;
    h) in contul 658 "Alte cheltuieli de exploatare" vor fi evidentiate si cheltuielile cu lucrarile si serviciile executate de terti;
    i) in contul 668 "Alte cheltuieli financiare" vor fi evidentiate toate cheltuielile financiare;
    j) in contul 691 "Cheltuieli cu impozitul pe profit" va fi evidentiata cheltuiala cu impozitul reglementat de Ordonanta Guvernului nr. 24/2001;
    k) in contul 768 "Alte venituri financiare" vor fi evidentiate toate veniturile financiare;
    l) in contul 781 "Venituri din provizioane privind activitatea de exploatare" vor fi evidentiate toate veniturile din reluarea provizioanelor.
    3. In cazul microintreprinderilor platitoare de T.V.A., la inregistrarea acesteia se vor utiliza conturile corespunzatoare prevazute de reglementarile legale in vigoare.
    4. Orice operatiune patrimoniala se consemneaza intr-un document justificativ care sta la baza inregistrarilor in contabilitate.
    Documentele justificative sunt cele cuprinse in Hotararea Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor comune privind activitatea financiara si contabila si a normelor metodologice privind intocmirea si utilizarea acestora, in ordinele ministrului finantelor date in aplicarea acesteia si in Normele metodologice de intocmire si utilizare a formularelor tipizate, comune pe economie, care nu au regim special, privind activitatea financiara si contabila, precum si a modelelor acestora, aprobate prin Ordinul ministrului finantelor nr. 425/1998, publicat in Monitorul Oficial al Romaniei, Partea I, nr. 391 bis din 15 octombrie 1998.
    5. Inregistrarea in contabilitate a operatiunilor patrimoniale se efectueaza cronologic, prin respectarea succesiunii documentelor justificative, dupa data de intocmire sau de intrare in unitate si sistematic, in conturi, cu ajutorul registrului-jurnal si al registrului cartea mare.
    Microintreprinderile platitoare de T.V.A. utilizeaza jurnale de vanzari si cumparari, precum si documente specifice platitorilor de T.V.A. (factura fiscala etc.).
    6. Modelele registrului-jurnal, registrului-inventar si registrului cartea mare, prevazute in Regulamentul de aplicare a Legii contabilitatii nr. 82/1991, aprobat prin Hotararea Guvernului nr. 704/1993, impreuna cu documentele justificative, constituie documente obligatorii si pentru microintreprinderi.
    7. Microintreprinderile intocmesc bilantul si contul de profit si pierdere anual, precum si cu ocazia lichidarii, fuziunii sau incetarii activitatii, potrivit legii. Dupa caz, acestea pot fi insotite de raportul administratorilor.
    8. Evaluarea si inventarierea elementelor patrimoniale se efectueaza in conformitate cu prevederile Legii nr. 82/1991, republicata, modificata si completata prin Ordonanta Guvernului nr. 61/2001 si ale Regulamentului de aplicare a acesteia, aprobat prin Hotararea Guvernului nr. 704/1993.
    9. Utilizarea de catre microintreprinderi si a altor conturi cuprinse in Planul de conturi general aprobat prin Hotararea Guvernului nr. 704/1993 si dezvoltarea conturilor utilizate in conturi sintetice de gradul II sau in analitice sunt la latitudinea acestora.
    10. Raportarile contabile anuale (bilantul si contul de profit si pierdere) se depun la organele in drept, la termenele prevazute de lege.
    11. Transpunerea din balanta de verificare la data de 31 decembrie 2001 a soldului conturilor din Planul general de conturi aprobat prin Hotararea Guvernului nr. 704/1993, care nu se regasesc in modelul de plan de conturi simplificat pentru microintreprinderi, se va face potrivit anexei nr. 4 (prin analitice distincte).
    Anexele nr. 1 - 4*) fac parte integranta din prezentele norme.
------------
    *) Anexele nr. 1 - 4 sunt reproduse in facsimil.

    II. Determinarea bazei impozabile la microintreprinderi
    12. Veniturile trimestriale asupra carora se aplica cota de 1,5% conform art. 5 alin. (1) din Ordonanta Guvernului nr. 24/2001 sunt cele evidentiate in creditul conturilor din clasa a 7-a "Conturi de venituri", cu exceptia celor inregistrate in conturile 711 "Venituri din productia stocata", 722 "Venituri din productia de imobilizari corporale" si 781 "Venituri din provizioane privind activitatea de exploatare", deoarece acestea nu reprezinta venituri efective, ci au rolul de echilibrare a unor cheltuieli efectuate.
    13. Contribuabilii care se incadreaza in prevederile Ordonantei Guvernului nr. 24/2001 vor calcula si vor plati impozitul pe profit datorat pentru perioada 1 ianuarie - 31 august 2001, potrivit prevederilor Ordonantei Guvernului nr. 70/1994, republicata, cu modificarile ulterioare, si vor depune pana la data de 25 octombrie 2001, pentru aceeasi perioada, "Declaratia privind impozitul pe profit" - cod 14.13.01.04, aprobata prin Ordinul ministrului finantelor publice nr. 165/2001 privind modificarea Ordinului ministrului finantelor nr. 1.313/1999 pentru aprobarea modelului si continutului formularelor de declarare a obligatiilor de plata la bugetul de stat datorate de persoanele juridice.
    14. Contribuabilii care aplica dupa data de 1 septembrie 2001 prevederile Ordonantei Guvernului nr. 24/2001 au obligatia sa calculeze impozitul stabilit de aceasta ordonanta pentru veniturile obtinute in luna septembrie 2001 si sa inregistreze impozitul datorat aferent lunii septembrie la rd. 19 din "Declaratia privind obligatiile de plata la bugetul de stat" - cod 14.13.01.01, aprobata prin Ordinul ministrului finantelor nr. 1.313/1999, cu modificarile si completarile ulterioare, care va fi depusa conform termenelor legale.
    15. Aplicarea facilitatilor fiscale prevazute la art. 6 si 7 din Ordonanta Guvernului nr. 24/2001 se va face prin raportarea ambelor reduceri la impozitul stabilit potrivit prevederilor acestei ordonante ca baza unica de calcul. Suma reducerilor nu poate depasi impozitul datorat pe intregul an fiscal.
    Data acordarii facilitatii prevazute la art. 6 din Ordonanta Guvernului nr. 24/2001 este data punerii in functiune a imobilizarilor, potrivit prevederilor Legii nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale, republicata, cu modificarile ulterioare. Pentru investitiile care nu sunt finalizate in anul fiscal curent deducerea se acorda proportional cu valoarea lucrarilor realizate efectiv, in baza unei situatii partiale de lucrari.

    ANEXA 1

                   MODEL DE PLAN DE CONTURI SIMPLIFICAT*1)
                         PENTRU MICROINTREPRINDERI

    101   Capital social
    104   Prime legate de capital
    105   Rezerve din reevaluare
    106   Rezerve
    107   Rezultatul reportat
    121   Profit si pierdere
    129   Repartizarea profitului
    151   Provizioane pentru riscuri si cheltuieli
    162   Credite bancare pe termen lung si mediu
    167   Alte imprumuturi si datorii asimilate

    208   Alte imobilizari necorporale
    211   Terenuri
    212   Mijloace fixe
    231   Imobilizari corporale in curs
    263   Alte titluri imobilizate
    280   Amortizari privind imobilizarile necorporale
    281   Amortizari privind imobilizarile corporale

    301   Materiale consumabile
    345   Produse finite
    371   Marfuri
    378   Diferente de pret la marfuri

    401   Furnizori
    411   Clienti
    421   Personal - remuneratii datorate
    431   Asigurari sociale
    437   Ajutor de somaj
    441   Impozitul pe profit
    444   Impozitul pe salarii
    446   Alte impozite, taxe si varsaminte asimilate
    456   Decontari cu asociatii privind capitalul
    457   Dividende de plata
    461   Debitori diversi
    462   Creditori diversi
    471   Cheltuieli inregistrate in avans
    472   Venituri inregistrate in avans

    508   Alte titluri de plasament si creante asimilate
    512   Conturi curente la banci
    519   Credite bancare pe termen scurt
    531   Casa
    532   Alte valori

    601   Cheltuieli cu materialele consumabile
    607   Cheltuieli privind marfurile
    635   Cheltuieli cu alte impozite, taxe si varsaminte asimilate
    641   Cheltuieli cu remuneratiile personalului
    645   Cheltuieli privind asigurarile si protectia sociala
    658   Alte cheltuieli de exploatare
    668   Alte cheltuieli financiare
    681   Cheltuieli de exploatare privind amortizarile si provizioanele
    691   Cheltuieli cu impozitul pe profit

    701   Venituri din vanzarea produselor finite
    704   Venituri din lucrari executate si servicii prestate
    707   Venituri din vanzarea marfurilor
    711   Venituri din productia stocata
    722   Venituri din productia de imobilizari corporale
    758   Alte venituri din exploatare
    768   Alte venituri financiare
    781   Venituri din provizioane privind activitatea de exploatare
------------
    *1) Conturile prevazute nu sunt limitative.

    ANEXA 2

    JUDETUL _______________________      FORMA DE PROPRIETATE ________________
    UNITATEA ______________________      ACTIVITATEA PREPONDERENTA
    ADRESA loc. _______, sector ___      (denumire grupa CAEN)
    str.___________________ nr. ___      _____________________________________
    bl. _____, ap. _____, sc. _____
    TELEFONUL ______ FAXUL ________      COD GRUPA CAEN ______________________
    NUMARUL DIN REGISTRUL
    COMERTULUI ____________________      CODUL FISCAL _________________________

                    BILANT PENTRU MICROINTREPRINDERI
                  incheiat la data de 31 decembrie ...
                                                                - mii lei -
________________________________________________________________________________
                                                      Nr.        Sold la
                                                      rd.
                                                            inceputul  sfarsitul
             Denumirea indicatorului                         anului      anului
________________________________________________________________________________
                        A                              B       1           2
________________________________________________________________________________
    A  ACTIVE IMOBILIZATE
    I. IMOBILIZARI NECORPORALE                         01
       (ct. 208 - 280)
   II. IMOBILIZARI CORPORALE                           02
       (ct. 211 + 212 + 231 - 281)
  III. IMOBILIZARI FINANCIARE                          03
       (ct. 263)

       ACTIVE IMOBILIZATE - TOTAL                      04
       (rd. 01 + 02 + 03)

    B  ACTIVE CIRCULANTE
    I. STOCURI                                         05
       (ct. 301 + 345 + 371 - 378)
   II. CREANTE
       1. Creante comerciale                           06
          (ct. 411)
       2. Alte creante                                 07
         (ct. 431 + 437 + 441 + 444 + 446 +
         456 + 461)
       TOTAL: (rd. 06 + 07)                            08
  III. INVESTITII FINANCIARE PE TERMEN SCURT           09
       (ct. 508)
   IV. CASA SI CONTURI LA BANCI                        10
       (ct. 512 + 531 + 532)

       ACTIVE CIRCULANTE - TOTAL                       11
       (rd. 05 + 08 + 09 + 10)

    C  CHELTUIELI IN AVANS                             12
       (ct. 471)

    D  DATORII CE TREBUIE PLATITE INTR-O
       PERIOADA DE UN AN
       1. Imprumuturi datorate institutiilor
          de credit                                    13
          (ct. 162)
       2. Datorii comerciale                           14
          (ct. 401)
       3. Alte datorii, inclusiv datorii fiscale       15
          si alte datorii pentru asigurarile
          sociale
          (ct. 167 + 421 + 431 + 437 + 441 +
          444 + 446 + 456 + 457 + 462 + 519)
       TOTAL: (rd. 13 la 15)                           16

    E  ACTIVE CIRCULANTE, RESPECTIV DATORII            17
       CURENTE NETE
       (rd. 11 + 12 - 16 - 24)

    F  TOTAL ACTIVE MINUS DATORII CURENTE              18
       (rd. 04 + 17)

    G  DATORII CE TREBUIE PLATITE INTR-O
       PERIOADA MAI MARE DE UN AN
       1. Imprumuturi datorate institutiilor
          de credit                                    19
          (ct. 162)
       2. Datorii comerciale                           20
          (ct. 401)
       3. Alte datorii, inclusiv datorii fiscale       21
          si alte datorii pentru asigurarile sociale
          (ct. 167 + 421 + 431 + 437 + 441 + 444 +
          446 + 456 + 457 + 462)
       TOTAL: (rd. 19 la 21)                           22

    H  PROVIZIOANE PENTRU RISCURI SI CHELTUIELI        23
       (ct. 151)

    I  VENITURI IN AVANS                               24
       (ct. 472)

    J  CAPITAL SI REZERVE
    I. CAPITAL                                        25
       (ct. 101)
        - din care varsat                             26
   II. PRIME DE CAPITAL                               27
       (ct. 104)
  III. REZERVE DIN REEVALUARE            Sold C       28
       (ct. 105)                         ------
                                         Sold D       29
   IV. REZERVE                                        30
       (ct. 106)
    V. REZULTATUL REPORTAT               Sold C       31
       (ct. 107)                         ------
                                         Sold D       32

   VI. REZULTATUL EXERCITIULUI           Sold C       33
       (ct. 121)                         ------
                                         Sold D       34
       Repartizarea rezultatului (ct. 129)            35
       TOTAL CAPITALURI PROPRII                       36
       (rd. 25 + 27 + 28 - 29 + 30 + 31 - 32 +
       33 - 34 - 35)
________________________________________________________________________________

       ADMINISTRATOR,                                        INTOCMIT,
       (Numele, prenumele,                              (Numele, prenumele,
       semnatura si stampila unitatii)                     si semnatura)

    ANEXA 3

    JUDETUL _______________________      FORMA DE PROPRIETATE ________________
    UNITATEA ______________________      ACTIVITATEA PREPONDERENTA
    ADRESA loc. _______, sector ___      (denumire grupa CAEN)
    str.___________________ nr. ___      _____________________________________
    bl. _____, ap. _____, sc. _____
    TELEFONUL ______ FAXUL ________      COD GRUPA CAEN ______________________
    NUMARUL DIN REGISTRUL
    COMERTULUI ___________________       CODUL FISCAL _________________________

           CONTUL DE PROFIT SI PIERDERE PENTRU MICROINTREPRINDERI
                    incheiat la data de 31 decembrie ...

                                                              - mii lei -
________________________________________________________________________________
                                                           Exercitiul financiar
              Denumirea indicatorului               Nr.   ______________________
                                                    rd.    precedent   incheiat
________________________________________________________________________________
                          A                          B         1           2
________________________________________________________________________________
 1. VENITURI DIN VANZARI SI PRESTATII               01
    (ct. 701 + 704 + 707 + 758)
 2. Variatia stocurilor                Sold C       02
    (ct. 711)                          ------
                                       Sold D       03
 3. Productia imobilizata                           04
    (ct. 722)
 4. Venituri din provizioane                        05
    (ct. 781)
 5. VENITURI DIN EXPLOATARE - TOTAL                 06
    (rd. 01 + 02 - 03 + 04 + 05)
 6. CHELTUIELI DE EXPLOATARE                        07
    (ct. 601 + 607 + 635 + 641 + 645 + 658 + 681)
 7. REZULTATUL DIN EXPLOATARE                       08
    - Profit (rd. 06 - 07)
    - Pierdere (rd. 07 - 06)
 8. VENITURI FINANCIARE                             09
    (ct. 768)
 9. CHELTUIELI FINANCIARE                           10
    (ct. 668)
10. REZULTATUL FINANCIAR                            11
    - Profit (rd. 09 - 10)
    - Pierdere (rd. 10 - 09)
11. REZULTATUL CURENT                               12
    (rd. 08 + 11)
12. IMPOZITUL PE VENIT                              13
    (ct. 691)
13. REZULTATUL EXERCITIULUI                         14
    (rd. 12 - 13)

     ADMINISTRATOR,                                 INTOCMIT,
     (Numele, prenumele,                       (Numele, prenumele,
     semnatura si stampila unitatii)              si semnatura)

    ANEXA 4

                              TRANSPUNEREA
soldurilor conturilor din balanta de verificare la 31 decembrie 2001 in planul de conturi simplificat pentru microintreprinderi
 ______________________________________________________________________________
|            CONTURI VECHI            |             CONTURI NOI                |
|_____________________________________|________________________________________|
|Simbol|        Denumire cont         |Simbol|         Denumire cont           |
| cont |                              | cont |                                 |
|______|______________________________|______|_________________________________|
| 101  | Capital social               | 101  | Capital social                  |
|______|______________________________|______|_________________________________|
| 104  | Prime legate de capital      | 104  | Prime legate de capital         |
|______|______________________________|______|_________________________________|
| 105  | Rezerve din reevaluare       | 105  | Rezerve din reevaluare          |
|______|______________________________|______|_________________________________|
| 106  | Rezerve                      | 106  | Rezerve                         |
|______|______________________________|______|_________________________________|
| 107  | Rezultatul reportat          | 107  | Rezultatul reportat             |
|______|______________________________|______|_________________________________|
| 112  | Fondul de participare la     | 421  | Personal - remuneratii datorate |
|      | profit                       |      |                                 |
|______|______________________________|______|_________________________________|
| 118  | Alte fonduri                 | 106  | Rezerve                         |
|______|______________________________|______|_________________________________|
| 121  | Profit si pierdere           | 121  | Profit si pierdere              |
|______|______________________________|______|_________________________________|
| 129  | Repartizarea profitului      | 129  | Repartizarea profitului         |
|______|______________________________|______|_________________________________|
| 131  | Subventii pentru investitii  | 462  | Creditori diversi               |
|______|______________________________|______|_________________________________|
| 141  | Provizioane reglementate     | 151  | Provizioane pentru riscuri si   |
|      |                              |      | cheltuieli                      |
|______|______________________________|______|_________________________________|
| 151  | Provizioane pentru riscuri   | 151  | Provizioane pentru riscuri si   |
|      | si cheltuieli                |      | cheltuieli                      |
|______|______________________________|______|_________________________________|
| 161  | Imprumuturi de obligatiuni   | 162  | Credite bancare pe termen lung  |
|______|______________________________|______|_________________________________|
| 162  | Credite bancare pe termen    | 162  | Credite bancare pe termen lung  |
|      | lung                         |      |                                 |
|______|______________________________|______|_________________________________|
| 166  | Datorii legate de            | 167  | Alte imprumuturi si datorii     |
|      | participatii                 |      | asimilate                       |
|______|______________________________|______|_________________________________|
| 167  | Alte imprumuturi si datorii  | 167  | Alte imprumuturi si datorii     |
|      | asimilate                    |      | asimilate                       |
|______|______________________________|______|_________________________________|
| 168  | Dobanzi aferente             | 167  | Alte imprumuturi si datorii     |
|      | imprumuturilor si datoriilor |      | asimilate                       |
|      | asimilate                    |      |                                 |
|______|______________________________|______|_________________________________|
| 169  | Prime privind rambursarea    | 167  | Alte imprumuturi si datorii     |
|      | obligatiunilor               |      | asimilate (debit)               |
|______|______________________________|______|_________________________________|
| 201  | Cheltuieli de constituire    | 208  | Alte imobilizari necorporale    |
|______|______________________________|______|_________________________________|
| 203  | Cheltuieli de cercetare si   | 208  | Alte imobilizari necorporale    |
|      | dezvoltare                   |      |                                 |
|______|______________________________|______|_________________________________|
| 205  | Concesiuni, brevete si alte  | 208  | Alte imobilizari necorporale    |
|      | drepturi si valori similare  |      |                                 |
|______|______________________________|______|_________________________________|
| 207  | Fond comercial               | 208  | Alte imobilizari necorporale    |
|______|______________________________|______|_________________________________|
| 208  | Alte imobilizari necorporale | 208  | Alte imobilizari necorporale    |
|______|______________________________|______|_________________________________|
| 211  | Terenuri                     | 211  | Terenuri                        |
|______|______________________________|______|_________________________________|
| 212  | Mijloace fixe                | 212  | Mijloace fixe                   |
|______|______________________________|______|_________________________________|
| 230  | Imobilizari necorporale in   | 208  | Alte imobilizari necorporale    |
|      | curs                         |      |                                 |
|______|______________________________|______|_________________________________|
| 231  | Imobilizari corporale in curs| 231  | Imobilizari corporale in curs   |
|______|______________________________|______|_________________________________|
| 261  | Titluri de participare       | 263  | Alte titluri imobilizate        |
|______|______________________________|______|_________________________________|
| 262  | Titluri imobilizate ale      | 263  | Alte titluri imobilizate        |
|      | activitatii de portofoliu    |      |                                 |
|______|______________________________|______|_________________________________|
| 263  | Alte titluri imobilizate     | 263  | Alte titluri imobilizate        |
|______|______________________________|______|_________________________________|
| 267  | Creante imobilizate          | 263  | Alte titluri imobilizate        |
|______|______________________________|______|_________________________________|
| 269  | Varsaminte de efectuat       | 263  | Alte titluri imobilizate        |
|      | pentru imobilizari financiare|      | (credit)                        |
|______|______________________________|______|_________________________________|
| 280  | Amortizari privind           | 280  | Amortizari privind              |
|      | imobilizarile necorporale    |      | imobilizarile necorporale       |
|______|______________________________|______|_________________________________|
| 281  | Amortizari privind           | 281  | Amortizari privind              |
|      | imobilizarile corporale      |      | imobilizarile corporale         |
|______|______________________________|______|_________________________________|
| 290  | Provizioane pentru           | 280  | Amortizari privind              |
|      | deprecierea imobilizarilor   |      | imobilizarile necorporale       |
|      | necorporale                  |      |                                 |
|______|______________________________|______|_________________________________|
| 291  | Provizioane pentru           | 281  | Amortizari privind              |
|      | deprecierea imobilizarilor   |      | imobilizarile corporale         |
|      | corporale                    |      |                                 |
|______|______________________________|______|_________________________________|
| 293  | Provizioane pentru           | 231  | Imobilizari corporale in        |
|      | deprecierea imobilizarilor   |      | curs (credit)                   |
|      | in curs                      |      |                                 |
|______|______________________________|______|_________________________________|
| 296  | Provizioane pentru           | 263  | Alte titluri imobilizate        |
|      | deprecierea imobilizarilor   |      | (credit)                        |
|      | financiare                   |      |                                 |
|______|______________________________|______|_________________________________|
| 300  | Materii prime                | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 301  | Materiale consumabile        | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 308  | Diferente de pret la materii | 301  | Materiale consumabile           |
|      | prime si materiale           |      |                                 |
|______|______________________________|______|_________________________________|
| 321  | Obiecte de inventar          | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 322  | Uzura obiectelor de inventar | 301  | Materiale consumabile (credit)  |
|______|______________________________|______|_________________________________|
| 323  | Baracamente si amenajari     | 301  | Materiale consumabile           |
|      | provizorii                   |      |                                 |
|______|______________________________|______|_________________________________|
| 328  | Diferente de pret la obiecte | 301  | Materiale consumabile           |
|      | de inventar                  |      |                                 |
|______|______________________________|______|_________________________________|
| 331  | Produse in curs de executie  | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 332  | Lucrari si servicii in curs  | 345  | Produse finite                  |
|      | de executie                  |      |                                 |
|______|______________________________|______|_________________________________|
| 341  | Semifabricate                | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 345  | Produse finite               | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 346  | Produse reziduale            | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 348  | Diferente de pret la produse | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 351  | Materii si materiale aflate  | 301  | Materiale consumabile           |
|      | la terti                     |      |                                 |
|______|______________________________|______|_________________________________|
| 352  | Obiecte de inventar la terti | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 354  | Produse aflate la terti      | 345  | Produse finite                  |
|______|______________________________|______|_________________________________|
| 356  | Animale aflate la terti      | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 357  | Marfuri in custodie sau      | 371  | Marfuri                         |
|      | consignatie aflate la terti  |      |                                 |
|______|______________________________|______|_________________________________|
| 358  | Ambalaje aflate la terti     | 371  | Marfuri                         |
|______|______________________________|______|_________________________________|
| 361  | Animale si pasari            | 301  | Materiale consumabile           |
|______|______________________________|______|_________________________________|
| 368  | Diferente de pret la animale | 301  | Materiale consumabile           |
|      | si pasari                    |      |                                 |
|______|______________________________|______|_________________________________|
| 371  | Marfuri                      | 371  | Marfuri                         |
|______|______________________________|______|_________________________________|
| 378  | Diferente de pret la marfuri | 378  | Diferente de pret la marfuri    |
|______|______________________________|______|_________________________________|
| 381  | Ambalaje                     | 371  | Marfuri                         |
|______|______________________________|______|_________________________________|
| 388  | Diferente de pret la ambalaje| 378  | Diferente de pret la marfuri    |
|______|______________________________|______|_________________________________|
| 390  | Provizioane pentru           | 301  | Materiale consumabile (credit)  |
|      | deprecierea materiilor prime |      |                                 |
|______|______________________________|______|_________________________________|
| 391  | Provizioane pentru           | 301  | Materiale consumabile (credit)  |
|      | deprecierea materialelor     |      |                                 |
|      | consumabile                  |      |                                 |
|______|______________________________|______|_________________________________|
| 392  | Provizioane pentru           | 301  | Materiale consumabile (credit)  |
|      | deprecierea obiectelor de    |      |                                 |
|      | inventar                     |      |                                 |
|______|______________________________|______|_________________________________|
| 393  | Provizioane pentru           | 345  | Produse finite (credit)         |
|      | deprecierea productiei in    |      |                                 |
|      | curs de executie             |      |                                 |
|______|______________________________|______|_________________________________|
| 394  | Provizioane pentru           | 345  | Produse finite (credit)         |
|      | deprecierea produselor       |      |                                 |
|______|______________________________|______|_________________________________|
| 395  | Provizioane pentru           | 301  | Materiale consumabile (credit)  |
|      | deprecierea stocurilor       |      |                                 |
|      | aflate la terti              |      |                                 |
|______|______________________________|______|_________________________________|
| 396  | Provizioane pentru           | 301  | Materiale consumabile (credit)  |
|      | deprecierea animalelor       |      |                                 |
|______|______________________________|______|_________________________________|
| 397  | Provizioane pentru           | 371  | Marfuri (credit)                |
|      | deprecierea marfurilor       |      |                                 |
|______|______________________________|______|_________________________________|
| 398  | Provizioane pentru           | 371  | Marfuri (credit)                |
|      | deprecierea ambalajelor      |      |                                 |
|______|______________________________|______|_________________________________|
| 401  | Furnizori                    | 401  | Furnizori                       |
|______|______________________________|______|_________________________________|
| 403  | Efecte de platit             | 401  | Furnizori                       |
|______|______________________________|______|_________________________________|
| 404  | Furnizori de imobilizari     | 401  | Furnizori                       |
|______|______________________________|______|_________________________________|
| 405  | Efecte de platit pentru      | 401  | Furnizori                       |
|      | imobilizari                  |      |                                 |
|______|______________________________|______|_________________________________|
| 408  | Furnizori - facturi nesosite | 401  | Furnizori                       |
|______|______________________________|______|_________________________________|
| 409  | Furnizori - debitori         | 461  | Debitori                        |
|______|______________________________|______|_________________________________|
| 411  | Clienti                      | 411  | Clienti                         |
|______|______________________________|______|_________________________________|
| 413  | Efecte de primit             | 411  | Clienti                         |
|______|______________________________|______|_________________________________|
| 416  | Clienti incerti              | 411  | Clienti                         |
|______|______________________________|______|_________________________________|
| 418  | Clienti - facturi de         | 411  | Clienti                         |
|      | intocmit                     |      |                                 |
|______|______________________________|______|_________________________________|
| 419  | Clienti - creditori          | 462  | Creditori diversi               |
|______|______________________________|______|_________________________________|
| 421  | Personal - remuneratii       | 421  | Personal - remuneratii datorate |
|      | datorate                     |      |                                 |
|______|______________________________|______|_________________________________|
| 423  | Personal - ajutoare          | 421  | Personal - remuneratii datorate |
|      | materiale datorate           |      |                                 |
|______|______________________________|______|_________________________________|
| 424  | Participarea personalului    | 421  | Personal - remuneratii datorate |
|      | la profit                    |      |                                 |
|______|______________________________|______|_________________________________|
| 425  | Avansuri acordate            | 421  | Personal - remuneratii datorate |
|      | personalului                 |      | (debit)                         |
|______|______________________________|______|_________________________________|
| 426  | Drepturi de personal         | 421  | Personal - remuneratii datorate |
|      | neridicate                   |      |                                 |
|______|______________________________|______|_________________________________|
| 427  | Retineri din remuneratii     | 421  | Personal - remuneratii datorate |
|      | datorate tertilor            |      |                                 |
|______|______________________________|______|_________________________________|
| 428  | Alte datorii si creante in   | 421  | Personal - remuneratii datorate |
|      | legatura cu personalul       |      |                                 |
|______|______________________________|______|_________________________________|
| 431  | Asigurari sociale            | 431  | Asigurari sociale               |
|______|______________________________|______|_________________________________|
| 437  | Ajutor de somaj              | 437  | Ajutor de somaj                 |
|______|______________________________|______|_________________________________|
| 438  | Alte datorii si creante      | 431  | Asigurari sociale               |
|      | sociale                      |      |                                 |
|______|______________________________|______|_________________________________|
| 441  | Impozitul pe profit          | 441  | Impozitul pe profit             |
|______|______________________________|______|_________________________________|
| 444  | Impozitul pe salarii         | 444  | Impozitul pe salarii            |
|______|______________________________|______|_________________________________|
| 445  | Subventii                    | 461  | Debitori diversi                |
|______|______________________________|______|_________________________________|
| 446  | Alte impozite, taxe si       | 446  | Alte impozite, taxe si          |
|      | varsaminte asimilate         |      | varsaminte asimilate            |
|______|______________________________|______|_________________________________|
| 447  | Fonduri speciale - taxe si   | 446  | Alte impozite, taxe si          |
|      | varsaminte asimilate         |      | varsaminte asimilate            |
|______|______________________________|______|_________________________________|
| 448  | Alte datorii si creante      | 446  | Alte impozite, taxe si          |
|      | privind bugetul statului     |      | varsaminte asimilate            |
|______|______________________________|______|_________________________________|
| 451  | Decontari in cadrul grupului | 456  | Decontari cu asociatii privind  |
|      |                              |      | capitalul                       |
|______|______________________________|______|_________________________________|
| 455  | Asociati - conturi curente   | 456  | Decontari cu asociatii privind  |
|      |                              |      | capitalul                       |
|______|______________________________|______|_________________________________|
| 456  | Decontari cu asociatii       | 456  | Decontari cu asociatii privind  |
|      | privind capitalul            |      | capitalul                       |
|______|______________________________|______|_________________________________|
| 457  | Dividende de plata           | 457  | Dividende de plata              |
|______|______________________________|______|_________________________________|
| 458  | Decontari din operatii in    | 461/ | Debitori diversi/               |
|      | participatie                 | 462  | Creditori diversi, dupa caz     |
|______|______________________________|______|_________________________________|
| 461  | Debitori diversi             | 461  | Debitori diversi                |
|______|______________________________|______|_________________________________|
| 462  | Creditori diversi            | 462  | Creditori diversi               |
|______|______________________________|______|_________________________________|
| 471  | Cheltuieli inregistrate in   | 471  | Cheltuieli inregistrate in      |
|      | avans                        |      | avans                           |
|______|______________________________|______|_________________________________|
| 472  | Venituri inregistrate in     | 472  | Venituri inregistrate in avans  |
|      | avans                        |      |                                 |
|______|______________________________|______|_________________________________|
| 473  | Decontari din operatii in    | 461/ | Debitori diversi/               |
|      | curs de clarificare          | 462  | Creditori diversi, dupa caz     |
|______|______________________________|______|_________________________________|
| 476  | Diferente de conversie -     | 668  | Alte cheltuieli financiare      |
|      | activ                        |      |                                 |
|______|______________________________|______|_________________________________|
| 477  | Diferente de conversie -     | 768  | Alte venituri financiare        |
|      | pasiv                        |      |                                 |
|______|______________________________|______|_________________________________|
| 481  | Decontari intre unitate si   | 461/ | Debitori diversi/               |
|      | subunitati                   | 462  | Creditori diversi, dupa caz     |
|______|______________________________|______|_________________________________|
| 482  | Decontari intre subunitati   | 461/ | Debitori diversi/               |
|      |                              | 462  | Creditori diversi, dupa caz     |
|______|______________________________|______|_________________________________|
| 491  | Provizioane pentru           | 411  | Clienti (credit)                |
|      | deprecierea creantelor -     |      |                                 |
|      | clienti                      |      |                                 |
|______|______________________________|______|_________________________________|
| 495  | Provizioane pentru           | 456  | Decontari cu asociatii privind  |
|      | deprecierea creantelor -     |      | capitalul (credit)              |
|      | decontari in cadrul grupului,|      |                                 |
|      | unitatii si cu asociatii     |      |                                 |
|______|______________________________|______|_________________________________|
| 496  | Provizioane pentru           | 461  | Debitori diversi (credit)       |
|      | deprecierea creantelor -     |      |                                 |
|      | debitori diversi             |      |                                 |
|______|______________________________|______|_________________________________|
| 502  | Actiuni proprii              | 508  | Alte titluri de plasament si    |
|      |                              |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 503  | Actiuni                      | 508  | Alte titluri de plasament si    |
|      |                              |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 505  | Obligatiuni emise si         | 508  | Alte titluri de plasament si    |
|      | rascumparate                 |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 506  | Obligatiuni                  | 508  | Alte titluri de plasament si    |
|      |                              |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 508  | Alte titluri de plasament si | 508  | Alte titluri de plasament si    |
|      | creante asimilate            |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 509  | Varsaminte de efectuat       | 508  | Alte titluri de plasament si    |
|      | pentru titluri de plasament  |      | creante asimilate (credit)      |
|______|______________________________|______|_________________________________|
| 511  | Valori de incasat            | 508  | Alte titluri de plasament si    |
|      |                              |      | creante asimilate               |
|______|______________________________|______|_________________________________|
| 512  | Conturi curente la banci     | 512  | Conturi curente la banci        |
|______|______________________________|______|_________________________________|
| 518  | Dobanzi                      | 461/ | Debitori diversi/               |
|      |                              | 462  | Creditori diversi, dupa caz     |
|______|______________________________|______|_________________________________|
| 519  | Credite bancare pe termen    | 519  | Credite bancare pe termen scurt |
|      | scurt                        |      |                                 |
|______|______________________________|______|_________________________________|
| 531  | Casa                         | 531  | Casa                            |
|______|______________________________|______|_________________________________|
| 532  | Alte valori                  | 532  | Alte valori                     |
|______|______________________________|______|_________________________________|
| 541  | Acreditive                   | 512  | Conturi curente la banci        |
|______|______________________________|______|_________________________________|
| 542  | Avansuri de trezorerie       | 461  | Debitori diversi                |
|______|______________________________|______|_________________________________|
| 581  | Viramente interne            | 512/ | Conturi curente la banci/       |
|      |                              | 531  | Casa, dupa caz                  |
|______|______________________________|______|_________________________________|
| 590  | Provizioane pentru           | 508  | Alte titluri de plasament si    |
|      | deprecierea titlurilor de    |      | creante asimilate (credit)      |
|      | plasament                    |      |                                 |
|______|______________________________|______|_________________________________|
| 600  | Cheltuieli cu materiile      | 601  | Cheltuieli cu materialele       |
|      | prime                        |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 601  | Cheltuieli cu materialele    | 601  | Cheltuieli cu materialele       |
|      | consumabile                  |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 602  | Cheltuieli privind obiectele | 601  | Cheltuieli cu materialele       |
|      | de inventar                  |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 603  | Cheltuieli privind           | 601  | Cheltuieli cu materialele       |
|      | baracamentele si             |      | consumabile                     |
|      | amenajarile provizorii       |      |                                 |
|______|______________________________|______|_________________________________|
| 604  | Cheltuieli privind           | 601  | Cheltuieli cu materialele       |
|      | materialele nestocate        |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 605  | Cheltuieli privind energia   | 601  | Cheltuieli cu materialele       |
|      | si apa                       |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 606  | Cheltuieli cu animalele si   | 601  | Cheltuieli cu materialele       |
|      | pasarile                     |      | consumabile                     |
|______|______________________________|______|_________________________________|
| 607  | Cheltuieli privind marfurile | 607  | Cheltuieli privind marfurile    |
|______|______________________________|______|_________________________________|
| 608  | Cheltuieli privind           | 607  | Cheltuieli privind marfurile    |
|      | ambalajele                   |      |                                 |
|______|______________________________|______|_________________________________|
| 611  | Cheltuieli de intretinere si | 658  | Alte cheltuieli de exploatare   |
|      | reparatii                    |      |                                 |
|______|______________________________|______|_________________________________|
| 612  | Cheltuieli cu redeventele,   | 658  | Alte cheltuieli de exploatare   |
|      | locatiile de gestiune si     |      |                                 |
|      | chiriile                     |      |                                 |
|______|______________________________|______|_________________________________|
| 613  | Cheltuieli cu primele de     | 658  | Alte cheltuieli de exploatare   |
|      | asigurare                    |      |                                 |
|______|______________________________|______|_________________________________|
| 614  | Cheltuieli cu studiile si    | 658  | Alte cheltuieli de exploatare   |
|      | cercetarile                  |      |                                 |
|______|______________________________|______|_________________________________|
| 621  | Cheltuieli cu colaboratorii  | 658  | Alte cheltuieli de exploatare   |
|______|______________________________|______|_________________________________|
| 622  | Cheltuieli privind           | 658  | Alte cheltuieli de exploatare   |
|      | comisioanele si onorariile   |      |                                 |
|______|______________________________|______|_________________________________|
| 623  | Cheltuieli de protocol,      | 658  | Alte cheltuieli de exploatare   |
|      | reclama si publicitate       |      |                                 |
|______|______________________________|______|_________________________________|
| 624  | Cheltuieli cu transportul de | 658  | Alte cheltuieli de exploatare   |
|      | bunuri si personal           |      |                                 |
|______|______________________________|______|_________________________________|
| 625  | Cheltuieli cu deplasari,     | 658  | Alte cheltuieli de exploatare   |
|      | detasari si transferari      |      |                                 |
|______|______________________________|______|_________________________________|
| 626  | Cheltuieli postale si taxe   | 658  | Alte cheltuieli de exploatare   |
|      | de telecomunicatii           |      |                                 |
|______|______________________________|______|_________________________________|
| 627  | Cheltuieli cu serviciile     | 658  | Alte cheltuieli de exploatare   |
|      | bancare si asimilate         |      |                                 |
|______|______________________________|______|_________________________________|
| 628  | Alte cheltuieli cu serviciile| 658  | Alte cheltuieli de exploatare   |
|      | executate de terti           |      |                                 |
|______|______________________________|______|_________________________________|
| 635  | Cheltuieli cu alte impozite, | 635  | Cheltuieli cu alte impozite,    |
|      | taxe si varsaminte asimilate |      | taxe si varsaminte asimilate    |
|______|______________________________|______|_________________________________|
| 641  | Cheltuieli cu remuneratiile  | 641  | Cheltuieli cu remuneratiile     |
|      | personalului                 |      | personalului                    |
|______|______________________________|______|_________________________________|
| 645  | Cheltuieli privind           | 645  | Cheltuieli privind asigurarile  |
|      | asigurarile si protectia     |      | si protectia sociala            |
|      | sociala                      |      |                                 |
|______|______________________________|______|_________________________________|
| 654  | Pierderi din creante         | 658  | Alte cheltuieli de exploatare   |
|______|______________________________|______|_________________________________|
| 658  | Alte cheltuieli de exploatare| 658  | Alte cheltuieli de exploatare   |
|______|______________________________|______|_________________________________|
| 663  | Pierderi din creante legate  | 668  | Alte cheltuieli financiare      |
|      | de participatii              |      |                                 |
|______|______________________________|______|_________________________________|
| 664  | Cheltuieli privind titlurile | 668  | Alte cheltuieli financiare      |
|      | de plasament cedate          |      |                                 |
|______|______________________________|______|_________________________________|
| 665  | Cheltuieli din diferente de  | 668  | Alte cheltuieli financiare      |
|      | curs valutar                 |      |                                 |
|______|______________________________|______|_________________________________|
| 666  | Cheltuieli privind dobanzile | 668  | Alte cheltuieli financiare      |
|______|______________________________|______|_________________________________|
| 667  | Cheltuieli privind sconturile| 668  | Alte cheltuieli financiare      |
|      | acordate                     |      |                                 |
|______|______________________________|______|_________________________________|
| 668  | Alte cheltuieli financiare   | 668  | Alte cheltuieli financiare      |
|______|______________________________|______|_________________________________|
| 671  | Cheltuieli exceptionale      | 658  | Alte cheltuieli de exploatare   |
|      | privind operatiile de        |      |                                 |
|      | gestiune                     |      |                                 |
|______|______________________________|______|_________________________________|
| 672  | Cheltuieli privind operatiile| 658  | Alte cheltuieli de exploatare   |
|      | de capital                   |      |                                 |
|______|______________________________|______|_________________________________|
| 681  | Cheltuieli de exploatare     | 681  | Cheltuieli de exploatare privind|
|      | privind amortizarile si      |      | amortizarile si provizioanele   |
|      | provizioanele                |      |                                 |
|______|______________________________|______|_________________________________|
| 686  | Cheltuieli financiare privind| 681  | Cheltuieli de exploatare privind|
|      | amortizarile si provizioanele|      | amortizarile si provizioanele   | |______|______________________________|______|_________________________________|
| 687  | Cheltuieli exceptionale      | 681  | Cheltuieli de exploatare privind|
|      | privind amortizarile si      |      | amortizarile si provizioanele   |
|      | provizioanele                |      |                                 |
|______|______________________________|______|_________________________________|
| 691  | Cheltuieli cu impozitul pe   | 691  | Cheltuieli cu impozitul pe      |
|      | profit                       |      | profit                          |
|______|______________________________|______|_________________________________|
| 701  | Venituri din vanzarea        | 701  | Venituri din vanzarea produselor|
|      | produselor finite            |      | finite                          |
|______|______________________________|______|_________________________________|
| 702  | Venituri din vanzarea        | 701  | Venituri din vanzarea produselor|
|      | semifabricatelor             |      | finite                          |
|______|______________________________|______|_________________________________|
| 703  | Venituri din vanzarea        | 701  | Venituri din vanzarea produselor|
|      | produselor reziduale         |      | finite                          |
|______|______________________________|______|_________________________________|
| 704  | Venituri din lucrari         | 704  | Venituri din lucrari executate  |
|      | executate si servicii        |      | si servicii prestate            |
|      | prestate                     |      |                                 |
|______|______________________________|______|_________________________________|
| 705  | Venituri din studii si       | 701  | Venituri din vanzarea produselor|
|      | cercetari                    |      | finite                          |
|______|______________________________|______|_________________________________|
| 706  | Venituri din redevente,      | 704  | Venituri din lucrari executate  |
|      | locatii de gestiune si chirii|      | si servicii prestate            |
|______|______________________________|______|_________________________________|
| 707  | Venituri din vanzarea        | 707  | Venituri din vanzarea marfurilor|
|      | marfurilor                   |      |                                 |
|______|______________________________|______|_________________________________|
| 708  | Venituri din activitati      | 704  | Venituri din lucrari executate  |
|      | diverse                      |      | si servicii prestate            |
|______|______________________________|______|_________________________________|
| 711  | Venituri din productia       | 711  | Venituri din productia stocata  |
|      | stocata                      |      |                                 |
|______|______________________________|______|_________________________________|
| 721  | Venituri din productia de    | 758  | Alte venituri din exploatare    |
|      | imobilizari necorporale      |      |                                 |
|______|______________________________|______|_________________________________|
| 722  | Venituri din productia de    | 722  | Venituri din productia de       |
|      | imobilizari corporale        |      | imobilizari corporale           |
|______|______________________________|______|_________________________________|
| 741  | Venituri din subventii de    | 758  | Alte venituri din exploatare    |
|      | exploatare                   |      |                                 |
|______|______________________________|______|_________________________________|
| 754  | Venituri din creante         | 758  | Alte venituri din exploatare    |
|      | reactivate                   |      |                                 |
|______|______________________________|______|_________________________________|
| 758  | Alte venituri din exploatare | 758  | Alte venituri din exploatare    |
|______|______________________________|______|_________________________________|
| 761  | Venituri din participatii    | 768  | Alte venituri financiare        |
|______|______________________________|______|_________________________________|
| 762  | Venituri din imobilizari     | 768  | Alte venituri financiare        |
|      | financiare                   |      |                                 |
|______|______________________________|______|_________________________________|
| 763  | Venituri din creante         | 768  | Alte venituri financiare        |
|      | imobilizate                  |      |                                 |
|______|______________________________|______|_________________________________|
| 764  | Venituri din titluri de      | 768  | Alte venituri financiare        |
|      | plasament                    |      |                                 |
|______|______________________________|______|_________________________________|
| 765  | Venituri din diferente de    | 768  | Alte venituri financiare        |
|      | curs valutar                 |      |                                 |
|______|______________________________|______|_________________________________|
| 766  | Venituri din dobanzi         | 768  | Alte venituri financiare        |
|______|______________________________|______|_________________________________|
| 767  | Venituri din sconturi        | 768  | Alte venituri financiare        |
|      | obtinute                     |      |                                 |
|______|______________________________|______|_________________________________|
| 768  | Alte venituri financiare     | 768  | Alte venituri financiare        |
|______|______________________________|______|_________________________________|
| 771  | Venituri exceptionale din    | 758  | Alte venituri din exploatare    |
|      | operatii de gestiune         |      |                                 |
|______|______________________________|______|_________________________________|
| 772  | Venituri din operatii de     | 758  | Alte venituri din exploatare    |
|      | capital                      |      |                                 |
|______|______________________________|______|_________________________________|
| 781  | Venituri din provizioane     | 781  | Venituri din provizioane privind|
|      | privind activitatea de       |      | activitatea de exploatare       |
|      | exploatare                   |      |                                 |
|______|______________________________|______|_________________________________|
| 786  | Venituri financiare din      | 781  | Venituri din provizioane privind|
|      | provizioane                  |      | activitatea de exploatare       |
|______|______________________________|______|_________________________________|
| 787  | Venituri exceptionale din    | 781  | Venituri din provizioane privind|
|      | provizioane                  |      | activitatea de exploatare       |
|______|______________________________|______|_________________________________|



SmartCity5

COMENTARII la Ordinul 1880/2001

Momentan nu exista niciun comentariu la Ordinul 1880 din 2001
Comentarii la alte acte
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
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
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
ANONIM a comentat Hotărârea 774 2010
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
ANONIM a comentat Ordin 104 2003
    Dear Sir/Madam, Do you need a quick long or short term Loan with a relatively low interest rate as low as 3% ? We offer business Loan, personal Loan, home Loan, auto Loan,student Loan, debt consolidation Loan e.t.c. no matter your credit score. Personal Loans (Secure and Unsecured) Business Loans (Secure and Unsecured) Consolidation Loan and many more. Contact US for more information about Loan offer and we will solve your financial problem. Contact us via email: mbfinance.ltd@gmail.com Phone number: +918099362729 (Call/Whats app) Website: https://www.mbfinanceservice.com Thanks. M B Finance Services
ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY 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.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 you can reach him via: dromokpo@gmail.com 
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