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Transcript of CONTABILITATE BANCARA - seap.usv.ro · PDF fileSPECIALIZAREA: CONTABILITATE SI INFORMATICA DE...

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    UNIVERSITATEA „ŞTEFAN CEL MARE” SUCEAVA

    FACULTATEA DE ŞTIINŢE ECONOMCE ŞI ADMINISTRAŢIE PUBLICĂ

    SPECIALIZAREA: CONTABILITATE SI INFORMATICA DE GESTIUNE

    CONTABILITATE

    BANCARA

    STUDENT

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    2018 - 2019

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    T E M Ă D E C O N T R O L

    N R . 1

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    SISTEMUL BANCAR

    1. Care sunt motivaţiile organizării unui sistem bancar? ________________________________________________________________________________

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    2. Cum este organizat sistemul bancar din România? ________________________________________________________________________________

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    3. Care sunt pricipalele funcţii într-o instituţie de credit? ________________________________________________________________________________

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    4. De cine este asigurată conducerea curentă a băncii? ________________________________________________________________________________

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    5. Exemplicaţi o reţea teritorială pentru o instituţie de credit din ţara noastră. ________________________________________________________________________________

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    ORGANIZAREA CONTABILITĂŢII LA INSTITUŢIILE DE CREDIT

    1. Care sunt entităţile care se pot constitui ca instituţii de credit în România? ________________________________________________________________________________

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    2. Care sunt componentele situaţiilor financiare întocmite de instituţiile de credit? ________________________________________________________________________________

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    3. Cum sunt aliniate elementele patrimoniale în bilanţul instituţiilor de credit?

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    4. Enumeraţi principiile contabile

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    5. La ce se referă contabilitatea de angajamente?

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    6. Enumeraţi 5 activităţi pe care le pot desfăşura instituţiile de credit

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    7. Care sunt registrele contabile obligatorii pentru instituţiile de credit?

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    8. Ce evidențiază conturilor din Clasa 1 Operaţiuni de trezorerie şi operaţiuni interbancare în

    contabilitatea băncilor?

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    9. Ce evidențiază conturilor din Clasa 2 Operaţiuni cu clientela în contabilitatea băncilor?

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    10. Ce evidențiază conturilor din Clasa 3 Operaţiuni cu titluri şi operaţiuni diverse în

    contabilitatea băncilor?

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    11. Ce evidențiază conturilor din Clasa 4 Active imobilizate în contabilitatea băncilor?

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    12. Ce evidențiază conturilor din Clasa 5 Capitaluri proprii, asimilate şi provizioane în

    contabilitatea băncilor?

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