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

ORDIN Nr

ORDIN   Nr. 314 din  5 aprilie 1999

pentru aprobarea Precizarilor privind reflectarea in contabilitate a unor operatiuni

ACT EMIS DE: MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 144 din  8 aprilie 1999


SmartCity3


    Ministrul finantelor,
    in baza Hotararii Guvernului nr. 447/1997 privind organizarea si functionarea Ministerului Finantelor, cu modificarile si completarile 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,
    emite urmatorul ordin:

    Art. 1
    Se aproba Precizarile privind reflectarea in contabilitate a unor operatiuni, prezentate in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Directia generala legislatie contabila va lua masuri pentru aducerea la indeplinire a prevederilor prezentului ordin.
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei.

                            Ministrul finantelor,
                            Decebal Traian Remes

    ANEXA 1

                              PRECIZARI
    privind reflectarea in contabilitate a unor operatiuni

    1. In aplicarea prevederilor Ordonantei de urgenta a Guvernului nr. 2/1999 privind modificarea si completarea Decretului nr. 389/1972 cu privire la contributia pentru asigurarile sociale de stat, modificat si completat prin Legea nr. 49/1992 pentru modificarea si completarea unor reglementari din legislatia de asigurari sociale:
    1.1. Inregistrarea in contabilitate a obligatiei de plata a contributiei de asigurari sociale de stat, in cotele prevazute la art. 1 din Decretul nr. 389/1972, astfel cum a fost modificat prin Ordonanta de urgenta a Guvernului nr. 2/1999:

 645 "Cheltuieli privind       = 431 "Asigurari sociale"  - cu sumele datorate,
     asigurarile si                                         calculate potrivit
     protectia sociala"                                     legii

    1.2. Inregistrarea in contabilitate a platii contributiei de asigurari sociale de stat la termenul scadent, legal stabilit:

 431 "Asigurari sociale"       = 5121 "Conturi la banci   - cu sumele efectiv
                                      in lei"               platite in contul
                                                            asigurarilor
                                                            sociale de stat

    1.3. Inregistrarea in contabilitate a reducerilor de care beneficiaza agentii economici care vireaza sumele la termenele scadente prevazute la art. 3 din Decretul nr. 389/1972, astfel cum a fost modificat prin Ordonanta de urgenta a Guvernului nr. 2/1999:

 431 "Asigurari sociale"       = 758 "Alte venituri       - cu suma
                                     din exploatare"        reprezentand
                                                            reducerea

 1.4. Inregistrarea in contabilitate a majorarilor de intarziere calculate pentru neplata contributiilor datorate la termenele scadente:

 671 "Cheltuieli               = 447 "Fonduri speciale -  - cu valoarea
     exceptionale privind            taxe si varsaminte     majorarilor de
     operatiunile de                 asimilate"             intarziere
     gestiune"                                              calculate

    Aceasta inregistrare contabila se face si in cazul in care agentul economic a obtinut esalonarea la plata a unor penalizari sau majorari de intarziere calculate.
    2. In aplicarea prevederilor art. 1 alin. (4) din Ordonanta Guvernului nr. 70/1994 privind impozitul pe profit, republicata, astfel cum a fost modificata prin Ordonanta Guvernului nr. 40/1998, aprobata si modificata prin Legea nr. 249/1998, in vigoare de la 1 ianuarie 1999:
    2.1. In cursul exercitiului financiar, inregistrarea in contabilitatea agentilor economici a incasarilor, respectiv a platilor in valuta, prin intermediul conturilor 5124 "Conturi la banci in devize" sau 5314 "Casa in devize", se face la cursul zilei (pct. 90 alin. 1 din Regulamentul de aplicare a Legii contabilitatii nr. 82/1991).
    2.2. La inchiderea exercitiului financiar, disponibilitatile in devize existente in soldul conturilor mentionate la pct. 2.1 se evalueaza la cursul de schimb in vigoare la acea data, iar diferentele de curs rezultate se inregistreaza in contabilitate ca venituri sau cheltuieli financiare, dupa caz (pct. 90 alin. 2 din Regulamentul de aplicare a Legii contabilitatii nr. 82/1991). Exceptii de la aceasta regula fac diferentele de curs valutar aferente capitalului social in devize, al caror regim este stabilit prin Hotararea Guvernului nr. 252/1996, cu modificarile ulterioare, a caror reflectare in contabilitate este prevazuta in precizarile aprobate prin Ordinul ministrului finantelor nr. 1.670/1997, in vigoare.
    2.3. Normele referitoare la inscrierea in Declaratia privind obligatiile de plata la bugetul de stat a cheltuielilor, respectiv a veniturilor financiare rezultate in urma evaluarii mentionate la pct. 2.2, vor fi elaborate in trimestrul IV 1999.
    3. In aplicarea Hotararii Guvernului nr. 964/1998 privind aprobarea clasificatiei si a duratelor normale de functionare a mijloacelor fixe:
    3.1. Incepand cu data de 1 ianuarie 1999 conturile sintetice 212 "Mijloace fixe" si 281 "Amortizari privind imobilizarile corporale", prevazute in Planul de conturi general, se dezvolta in conturi sintetice de gradul II, astfel:
    a) Contul 212 "Mijloace fixe"
       2121 "Constructii"
       2122 "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
       2123 "Aparate si instalatii de masurare, control si reglare"
       2124 "Mijloace de transport"
       2125 "Animale si plantatii"
       2126 "Mobilier, aparatura birotica, echipamente de protectie a valorilor
            umane si materiale si alte active corporale"
    b) Contul 281 "Amortizari privind imobilizarile corporale"
       2811 "Amortizarea constructiilor"
       2812 "Amortizarea echipamentelor tehnologice"
       2813 "Amortizarea aparatelor si instalatiilor de masurare, control si
            reglare"
       2814 "Amortizarea mijloacelor de transport"
       2815 "Amortizarea animalelor si plantatiilor"
       2816 "Amortizarea mobilierului, aparaturii birotice, echipamentului de
            protectie a valorilor umane si materiale si a altor active
            corporale"
    c) Dezvoltarea in analitic a conturilor sintetice prevazute la lit. a) si b) va fi adaptata si completata de fiecare unitate patrimoniala, in functie de specificul activitatii si de necesitatile proprii (pct. 12 alin. 2 din Regulamentul de aplicare a Legii contabilitatii nr. 82/1991).
    3.2. Soldurile conturilor sintetice de gradul II din balanta de verificare la 31 decembrie 1998 vor fi preluate in conturile noi, mentionate la pct. 3.1, prin efectuarea transferurilor din conturile vechi in conturile noi, dupa formula contabila:

 2121 "Constructii"            =        2122 "Constructii speciale"
      (cont nou)                              (cont vechi)
    ...................................................................
    ...................................................................
                               etc.

    3.3. Dupa efectuarea operatiunilor mentionate la pct. 3.2 se fac corectiile respective si in registrele de contabilitate.
    4. Acoperirea pierderii contabile:
    4.1. Pierderea contabila inregistrata de societatile comerciale in exercitiile precedente, evidentiata in contul 107 "Rezultatul reportat", poate fi acoperita din profitul net contabil realizat in exercitiul curent, cu aprobarea adunarii generale a actionarilor, efectuandu-se articolul contabil:

 129 "Repartizarea             = 107 "Rezultatul          - cu valoarea
     profitului"                     reportat"              pierderii contabile
                                                            acoperite din
                                                            profitul net
                                                            realizat in
                                                            exercitiul
                                                            curent

    4.2. Acoperirea pierderii contabile inregistrate in exercitiile precedente de agentii economici infiintati in baza Legii nr. 31/1990 privind societatile comerciale, republicata, evidentiata in contul 107 "Rezultatul reportat", se poate face, in conditiile nerealizarii de profit net in exercitiul curent, prin diminuarea rezervelor constituite.
    In contabilitate, aceasta operatiune se reflecta astfel:

 106 "Rezerve"                 = 107 "Rezultatul          - cu valoarea
                                     reportat"              pierderii contabile
                                                            acoperite din
                                                            rezerve

    4.3. Acoperirea pierderii contabile inregistrate de agentii economici in exercitiile precedente, evidentiata in contul 107 "Rezultatul reportat", din alte fonduri constituite potrivit legii:

 118 "Alte fonduri"            = 107 "Rezultatul          - cu valoarea
                                     reportat"              pierderii contabile
                                                            acoperite din
                                                            alte fonduri

    4.4. Acoperirea pierderii contabile inregistrate de agentii economici in exercitiile precedente, evidentiata in contul 107 "Rezultatul reportat", din diferentele din reevaluare, inregistrate potrivit prevederilor legale:

 105 "Diferente din            = 107 "Rezultatul          - cu valoarea
     reevaluare"                     reportat"              pierderii contabile
                                                            acoperite din
                                                            diferente de
                                                            reevaluare

    4.5. Acoperirea pierderii contabile inregistrate de agentii economici in exercitiile precedente, evidentiata in contul 107 "Rezultatul reportat", se poate face si prin reducerea capitalului social, in conditiile prevazute la art. 113 lit. f) din Legea nr. 31/1990, republicata, efectuandu-se articolul contabil:

 101 "Capital social"          = 107 "Rezultatul          - cu valoarea
                                     reportat"              pierderii contabile
                                                            acoperite prin
                                                            reducerea
                                                            capitalului social

    5. In aplicarea prevederilor Ordonantei Guvernului nr. 32/1999 privind instituirea sistemului de cupoane pentru agricultori in anul 1999 si ale Hotararii Guvernului nr. 102/1999 pentru aprobarea Normelor metodologice privind modul de acordare, distribuire, utilizare si decontare a cupoanelor pentru agricultori in anul 1999:
    5.1. Inregistrarea in contabilitatea agentilor economici, persoane juridice (societati comerciale pe actiuni, asociatii agricole, arendasi etc.), a cupoanelor pentru agricultori (bonuri valorice cu regim special), in conditiile prevazute la art. 2 alin. (3) din Ordonanta Guvernului nr. 32/1999
    a) Ridicarea cupoanelor pentru agricultori:

 532 "Alte valori"             = 455 "Asociati conturi    - cu valoarea
                                     curente"/analitic      cupoanelor
                                     distinct               ridicate in contul
                                                            titularilor de
                                                            drept, persoane
                                                            fizice, [art. 2
                                                            alin. (1) din
                                                            ordonanta] si a
                                                            drepturilor
                                                            cuvenite acestora
                                                            potrivit
                                                            contractelor de
                                                            arendare sau de
                                                            locatiune incheiate

    b) Primirea si achitarea facturilor de la furnizori pentru materiale achizitionate sau pentru prestari de servicii:

             %                 = 401 "Furnizori"          - cu valoarea totala
  301 "Materiale consumabile"                               a facturii privind
  628 "Alte cheltuieli cu                                   materialele
      serviciile executate de                               achizitionate sau
      terti"                                                serviciile
 4426 "T.V.A. deductibila"                                  prestate, dupa caz,
                                                            inclusiv T.V.A.
                                                            deductibila,
                                                            aferenta

 401 "Furnizori"               =          %               - cu valoarea
                                 532 "Alte valori"          facturii achitate
                                 5121 "Conturi la banci     pe baza cupoanelor
                                      in lei"               valorice sau din
                                                            disponibilitatile
                                                            in cont la banca

    c) Achitarea drepturilor cuvenite producatorilor agricoli (persoane fizice), beneficiari ai cupoanelor:

 455 "Asociati conturi         =           %              - cu valoarea, in
     curente"                    531 "Casa"                 bani sau in natura,
                                      sau                   a drepturilor
                                 345 "Produse finite"       cuvenite
                                                            producatorilor
                                                            agricoli, potrivit
                                                            prevederilor
                                                            contractuale

    5.2. Inregistrarea in contabilitatea furnizorilor de bunuri sau servicii a facturilor emise si decontate pe baza de cupoane (bonuri valorice cu regim special, conform art. 10 din Ordonanta Guvernului nr. 32/1999)
    a) Inregistrarea facturii:

 411 "Clienti"                 =             %            - cu valoarea totala
                                                            a facturii emise de
                                                            furnizor
                                 701 "Venituri din        - cu valoarea
                                     vanzarea produselor    bunurilor
                                     finite"                livrate sau a
                                                            serviciilor
                                                            prestate cu plata
                                                            pe baza de cupoane
                                 (704 "Venituri din
                                      lucrari executate
                                      si servicii
                                      prestate"
                                 707 "Venituri din
                                     vanzarea marfurilor)
                                 4427 "T.V.A. colectata"  - cu T.V.A. aferenta

    b) Inregistrarea decontarii facturii:

 5113 "Efecte de incasat"/     = 411 "Clienti"            - cu valoarea
      analitic distinct                                     bunurilor livrate
                                                            si a serviciilor
                                                            prestate, decontate
                                                            pe baza de cupoane

    c) Inregistrarea sumelor aparute in extrasul de cont ca urmare a decontarii cupoanelor:

 5121 "Conturi la banci        = 5113 "Efecte de          - cu sumele incasate,
      in lei"                         incasat"/analitic     decontate de banca
                                      distinct              in functie de
                                                            valoarea cupoanelor
                                                            depuse

    6. Reflectarea in contabilitate a operatiunilor care decurg din aplicarea prevederilor Ordonantei de urgenta a Guvernului nr. 35/1997 privind masurile de stimulare a persoanelor fizice si juridice pentru incadrarea in munca a absolventilor institutiilor de invatamant, aprobata si modificata prin Legea nr. 162/1997:
    a) Inregistrarea salariului cuvenit absolventilor institutiilor de invatamant pentru munca prestata:

 641 "Cheltuieli cu            = 421 "Personal -          - cu drepturile
     remuneratiile                   remuneratii            salariale integrale
     personalului"                   datorate"              cuvenite
                                                            absolventilor

    b) Inregistrarea sumelor retinute din contributia la Fondul pentru plata ajutorului de somaj:

 437 "Ajutor de somaj"         = 741 "Venituri din        - cu sumele deduse
                                     subventii de           din contributia pe
                                     exploatare"/analitic   care angajatorul
                                     distinct               este obligat sa o
                                                            vireze Fondului
                                                            pentru plata
                                                            ajutorului de somaj

    c) Inregistrarea sumelor de recuperat, in cazul in care suma necesara pentru acoperirea platii salariilor absolventilor este mai mare decat contributia la Fondul pentru plata ajutorului de somaj:

 445 "Subventii"/analitic      =  741 "Venituri din       - pentru diferentele
     distinct                         subventii de          care se vor
                                      exploatare"/          recupera prin
                                      analitic distinct     intermediul
                                                            directiilor
                                                            generale de munca
                                                            si protectie
                                                            sociala
                                       *
                                     *   *

    Prezentele precizari nu au scopul de a reglementa, ci de a asigura aplicarea corecta si unitara a reglementarilor legale in vigoare.



SmartCity5

COMENTARII la Ordinul 314/1999

Momentan nu exista niciun comentariu la Ordinul 314 din 1999
Comentarii la alte acte
ANONIM a comentat Legea 243 2021
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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
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    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
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Alte acte pe aceeaşi temă cu Ordin 314/1999
Hotărârea 102 1999
pentru aprobarea Normelor metodologice privind modul de acordare, distribuire, utilizare si decontare a cupoanelor pentru agricultori in anul 1999, precum si plata comisioanelor
OUG 2 1999
privind modificarea si completarea Decretului nr. 389/1972 cu privire la contributia pentru asigurarile sociale de stat, modificat si completat prin Legea nr. 49/1992 pentru modificarea si completarea unor reglementari din legislatia de asigurari sociale
Ordonanţa 32 1999
privind instituirea sistemului de cupoane pentru agricultori in anul 1999
Legea 249 1998
privind aprobarea Ordonantei Guvernului nr. 40/1998 pentru modificarea si completarea Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit
Hotărârea 964 1998
pentru aprobarea clasificatiei si a duratelor normale de functionare a mijloacelor fixe
Ordonanţa 40 1998
pentru modificarea si completarea Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit
Legea 162 1997
pentru aprobarea Ordonantei de urgenta a Guvernului nr. 35/1997 privind masurile de stimulare a persoanelor fizice si juridice pentru incadrarea in munca a absolventilor institutiilor de invatamant
OUG 35 1997
privind masurile de stimulare a persoanelor fizice si juridice pentru incadrarea in munca a absolventilor institutiilor de invatamant
Ordonanţa 70 1994
privind impozitul pe profit
Decretul 389 1972
cu privire la contributia pentru asigurarile sociale de stat
Coduri postale Prefixe si Coduri postale din Romania Magazin si service calculatoare Sibiu