Microsoft Office Word Document Nou (9)

8/17/2019 Microsoft Office Word Document Nou (9)

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2/13

• Sistemul de T(A la in$asare

• Instru$tiuni pentru verifi$area do$umentelor

• Contabilitatea firmei ) instru$tiuni te%ni$e a$tuali*ate

• Legislatie +,-.

• Legislatie +,-+

• Legislatie +,--

• /%iduri fis$ale

• 0e$i*ii emise de Curtea Constitutionala pe Contabilitate

• A$te emise de C"CCAR

• 0e$i*ii emise de Curtea Constitutionala pe Codul fis$al

• Cod#is$al1,-2,-2+,-+

• Calendarul obligatiilor fis$ale

• Spete2 Ca*uri pra$ti$e2

• Impo*itul pe profit

• Jurisprudenta T(A

• Persoane fi*i$e autori*ate 3P#A4

• (eniturile din a$tivitati independente

• (eniturile din salarii

• (eniturile din $edarea folosintei bunurilor

• (eniturile din investitii

• (eniturile din pensii

• (eniturile din premii si 5o$uri de noro$

• Jurisprudenta

• Aso$iatiile fara personalitate 5uridi$a

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3/13

• Legislatie fis$ala in vigoare

• Proie$te legislative

• Pro$edura fis$ala

• Monografii fis$ale

• 0e$i*iile emise de organele de solu6ionare a $ontesta6iilor din M#P ) ANA#

• Conven6ii pentru evitarea dublei impuneri

• Pre$i*ari ANA#

• Modele de $ontra$te 3utili*ate in pra$ti$a4

• 0ire$tiva T(A

• 0is$utii despre ta7e si impo*ite2 Cir$ulare M#P2 Cir$ulare si pre$i*ari ANA#2

• Intreprinderi individuale 3Contabilitate si #is$alitate4

• Codul rutier $omentat

• Cursuri si seminarii

• Spete Impo*it pe venit

• Spete Impo*it pe profit

• Teste grila CA#R

eg"li #ontabile

• Revista PRACTICI CNTA!IL"

• "7perti*e $ontabile

• Situatii finan$iare 3bilant4 +,-,

• Profesia de $ontabil

• Reguli $ontabile

• Contabilitatea in partida simpla

• Revista $ontabilului

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4/13

• Monografii $ontabile

• Legislatia privind R"/IM8L SANCTINATR

• Job Contabilitate

• Plan de $onturi $ontabile

• Legal frame9ork

• !ibliote$a $ontabilului

• 0i$tionar de $ontabilitate

• 0o$umente $ontabile

• Regulamentul finan$iar apli$abil bugetului general al Comunit:6ilor "uropene

• Regulamentul #inan$iar din +- de$embrie -;;<

• 0ire$tive 8" de Contabilitate

• Contabilitate internationala

• Contabilitate $onsolidata

• Legea $ontabilitatii

• Curierul fis$al

• Contabilitate bugetara

• Legislatie $ontabila

$xamene

• "7amen C"CCAR +,-=

• "7amen aptitudini CA#R noiembrie +,-=

• "7amen aptitudini CA#R mai +,-=

• C"CCAR ) ">AM"N APTIT80INI +,-.

• 0o$torat in $ontabilitate

• e7amen1$e$$ar1+,-+

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5/13

• Admitere CA#R februarie +,-+

• "7amen /"J +,--

• "7amen CA#R ) auditor finan$iar ) +,--

• "7amen Consultant fis$al +,--

• A$$es auditor 3CA#R4

• "7ament Auditor 3CA#R4 0e$embrie +,-,

• "7amen C"CCAR +,-, Aptitudini

• "7amen Consultanti #is$ali +,-,

• /rile si probleme re*olvate si e7pli$ate C"CCAR

• Auditor in stagiu ) Anul I

• Auditor in stagiu ) Anul II

• Auditor in stagiu ) Anul III

• "7pert $ontabil in stagiu ) An I

• "7pert $ontabil in stagiu ) An II

• "7pert $ontabil in stagiu ) An III

• A$$es la e7pert $ontabil 3C"CCAR4

• Probleme re*olvate Contabilitate +,--

• ">AM"N 8NPIR

%egat"ri "tile

• A$$ounting rules in "urope

• Ta7ation s?stem in "urope

• "mplo?ment $onditions in "urope

• A$$ounting ) #inan$ial Reporting

• Auditing

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6/13

• International Standards on Auditing 3ISAs4

• IAS Regulation

• Saltul in $onstiinta

• Cru$ea Rosie 3Romania4

• 9992promovare)site2ro

• 9992promovaresite2net

• %ttp'@@trafi$)site2ro@

• %ttp'@@9992seo2ro@

• %ttp'@@9992topbing2ro@

• Invata germana

#ontabilitate FS

• IAS @ I#RS +,-+

• IAS @ I#RS +,--

• IAS @ I#RS +,-,

• IAS - ) Pre*entarea situatiilor finan$iare 3+,-,4

• IAS + ) Sto$uri 3+,-,4

• IAS < ) Situa ia aferent: flu7urilor de tre*orerie 3+,-,4ț

• IAS ) Politi$i $ontabileB modifi$:ri ale estim:rilor $ontabile i erori 3+,-,4ș

• IAS -, ) "venimente ulterioare perioadei de raportare 3+,-,4

• IAS -- ) Contra$te de $onstru$ ie 3+,-,4ț

• IAS -+ ) Impo*itul pe profit 3+,-,4

• IAS - ) Imobili*:ri $orporale 3+,-,4

• IAS -< ) Contra$te de leasing 3+,-,4

• IAS - ) (enituri 3+,-,4

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7/13

• IAS -; ) !enefi$iile anga5a ilor 3+,-,4 ) pensiiț

• IAS +, ) Contabilitatea subven iilor guvernamentale i pre*entarea informa iilor legateț ș ț

de asisten a guvernamental: 3+,-,4ț

• IAS +- ) "fe$tele varia iei $ursurilor de s$%imb valutar 3+,-,4ț

• IAS +. ) Costurile Dndator:rii 3+,-,4

• IAS += ) Pre*entarea informa iilor privind p:r ile afiliate 3+,-,4ț ț

• IAS + ) Contabili*area i raportarea planurilor de pensii 3+,-,4 ) P"NSIIș

• IAS +< ) Situa ii finan$iare $onsolidate i individuale 3+,-,4ț ș

• IAS + ) Investi ii Dn entit: ile aso$iate 3+,-,4ț ț

• IAS +; ) Raportarea finan$iar: Dn e$onomiile %iperinfla ioniste 3+,-,4ț

• IAS .- ) Interese Dn aso$ierile Dn parti$ipa ie 3+,-,4ț

$chipa #ontabilii&ro

• "$%ipa Contabilii2ro

• A$asa

• Si alt$eva2 Insemnari2 pinii2

• Conta$t

• #lorile mele

• #a)ti timp sa traiestiE

• Test de personalitate

• /%id tratamente naturiste

• !onsai ) Arta pasiunii

• (rei sa inveti o limba strainaF

'naliza (inanciara - 'N'%)' $#*%+%

FN'N#' - FN.% .$ %/$NT

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8/13

Analiza fnanciara - ANALIZA ECHILIBRULUI FINANCIAR -FONDUL DE RULMENT

'N'%)' $#*%+% FN'N#'

SITUATIA NETA

Situatia neta calculata ca diferenta intre activul total si datoriile totale contractate da o primaevaluare (contabila) a intreprinderii la data inchiderii exercitiului. Aceasta ecuatie fundamentala abilantului reda averea neta a actionarilor respectiv activul neangajat in datorii.

SITUATIA NETA = ACTIV - DATORII

INDICA!"I AN#$ %&&' sfarsitul anului%&&

sfarsitul anului%&&&

sfarsitul anului***

!A$ ACI+ %%,*-% &,& %*,*'%, %,*''&

DA!"II ,,*-/ -,%%- %*-,, %*/*%/-

SI#AI0 N0A '&&&*' *&'-%- &---/- %%,'/%

+A"IAIA SI#AI0I N00 '&/, %-'&,' %&,&

Situatia neta &' 1 %%,*-% 2 ,,*-/ 1 '&&&*' //,'3of/hmcu

Situatia neta & 1 &,& 2 -,%%- 1 *&'-%-

Situatia neta && 1 %*,*'%, 2 %*-,, 1 &---/-

Situatia neta ** 1 %,*''& 2 %*/*%/- 1 %%,'/%

+ariatia situatiei nete&4&' 1 Situatia neta & 2 Situatia neta &' 1 '&/,om/,'3//hmmc

+ariatia situatiei nete&&4& 1 Situatia neta && 2 Situatia neta & 1 %-'&,'

+ariatia situatiei nete**4&& 1 Situatia neta ** 2 Situatia neta && 1 %&,&

Situatia neta pre5inta o crestere in timp6 fapt ce semni7ca o imbogatire a intreprinderii (ocrestere a capitalurilor proprii)6 aceasta situatie marchea5a atingerea obiectivului major algestiunii7nanciare 6 si anume maximi5area valorii capitalurilor proprii6 a activului net 7nantat din acestecapitaluri.In toata perioada se observa o crestere a situatiei nete acest lucru aratand o imbogatire apatrimoniului6 7ind re5ultatul unei gestiuni sanatoase a 7rmei.

FONDUL DE RULMENT

8entru reali5area echilibrului 7nanciar la nivelul intreprinderii6 trebuie sa se respecte principiul

paritatii maturitatilor potrivit caruia alocarile permanente (imobili5ari) trebuiesc 7nantate pe seamasurselor permanente (capitalurile proprii si imprumuturile pe termen lung) datorita rotatiei mai lente a


9/13

acestora9 alocarile ciclice (activele circulante) se 7nantea5a pe seama surselor temporare (datorii petermen scurt).

Cu cat sursele permanente sunt mai mari decat necesitatile permanente de alocare a fondurilorbanesti6 cu atat intreprinderea dispune de o marja de securitate6 care o pune la adapost de evenimentenepreva5ute.

Acest surplus de resurse permanente6 degajat de ciclul de 7nantare al investitiilor6 poate 7 rulatpentru reannoirea stocurilor si creantelor. Aceasta utili5are potentiala a marcat si denumirea lui6 si anumeaceea de on ! r"l#!n$% 0l este expresia echilibrului 7nanciar pe termen lung si a contributieiacestuia la reali5area echilibrului 7nantarii pe termen scurt.

FOND DE RULMENT 1 S#"S0 80:AN0N0 2 A$!CA"I 80":AN0N0

;ond de rulment 1 (Capitaluri proprii < Datorii 7nanciare) 2 Imobili5ari nete de amorti5are

INDICA!"I inceputul anului%&&

sfarsitul anului%&&


sfarsitul anului ***

CA8IA$#"I 8"!8"II '&&&*' *&'-%- &---/- %%,'/%

DA!"II ;INANCIA"0 * * * %*-&,&

I:!=I$I>A"I N00 *//* ,&&/', &'&/&*, %%*''&

;!ND D0 "#$:0N 2/-%& 2,&'/& 2/',&/-% 2,-**&

+A"IAI0 ;" 2,-%%& 2%*/*, %*///

;" &' 1 ('&&&*'


10/13

In anul *** se observa o tendinta de remediere a acestui de5echilibru pe termen lung6 fondulde rulment6 desi in continuare negativ este la jumatate fata de valoarea anului precedent6 7rmagestionand mai bine resursele atrase de la actionari sau creditori.

NEVOIA DE FOND DE RULMENT

0ste expresia echilibrului 7nanciar pe termen scurt6 a echilibrului dintre necesarul si resurselede capitaluri circulante (ale exploatarii).

N;" 1 A$!CA"I CIC$IC0 2 S#"S0 CIC$IC0

N;" 1 (S!C#"I < C"0AN0) 2 DA!"II D0 08$!AA"0

INDICA!"I AN#$ %&&' sfarsitul anului%&&


sfarsitul anului***

S!C#"I '-,''' /&/*& ',,& -/-&/

C"0AN0 -&%' &,* '%', %/''*

DA!"II D0 08$!AA"0 ,,*-/ -,%%- %*-,, &,/*

N;" 2%&* 2-*/*, 2&-/%%,' 2/',/&/

+A"IAIA N;" 2,-/%-% 2/,,',/ %*'/,

N;"&' 1 ('-,''' < -&%') 2 ,,*-/ 1 2 %&*

N;"& 1 (/&/*& < &,*) 2 -,%%- 1 2-*/*,

N;"&& 1 (',,& < '%',) 2 %*-,, 1 2 &-/%%,'

N;"** 1 (-/-&/ < %/''*) 2 &,/* 1 2 /',/&/

+A"IAIA N;"&4&' 1 2-*/*,2 (2 %&*) 1 2 ,-/%-%

+A"IAIA N;" &&4& 1 2 &-/%%,'2 (2-*/*,) 1 2 /,,',/

+A"IAIA N;" **4&& 1 2 /',/&/2 (2 &-/%%,') 1 %*'/,

N;" este de asemenea negativ. 0xista un surplus de resurse temporare6 aceasta stare esteacceptata doar daca este re5ultaatul accelerarii vite5ei de rotatie a activelor circulante si al angajarii unordatorii cu scadente mai relaxate. Altfel semni7ca aprovi5ionarea defectuoasa a stocurilor.

TREZORERIA NETA &TN'

re5oreria neta este expresia cea mai concludenta a desfasurarii unei activitati echilibrate sie7ciente. 0a releva calitatea echilibrului general al intreprinderii atat pe termen lung cat si pe termenscurt.


11/13

INDICA!"I AN#$ %&&' AN#$ %&& AN#$ %&&& AN#$ ***

;!ND D0 "#$:0N 2/-%& 2,&'/& 2/',&/-% 2,-**&

+A"IAI0 ;" 2,-%%& 2%*/*, %*///

N;" 2%&* 2-*/*, 2&-/%%,' 2/',/&/

+A"IAIA N;" 2,-/%-% 2/,,',/ %*'/,

"0>!"0"I0 N0A %%'% %-%%%-/ /*% -,/-

+A"IAIA N 2%%**' ,&*-, %*,'&&

re5oreria neta este po5itiva in toti acesti ani evidentiind ca exercitiile 7nanciare s2au incheiatcu un surplus monetar6 expresia concreta a pro7tului net din pasivul bilantier si a altor acumulari banesti.Cresterea tre5oreriei nete in %&&& fata de %&& si respectiv in *** fata de %&&& repre5inta cash2 ?oB2 ulce revine actionarilor sub forma de dividende de incasat si4sau pro7t de reinvestit.

ANALIZA REZULTATELOR DE (ESTIUNE ALE FIRMEI

S!$D#"I$0 IN0":0DIA"0 D0 0SI#N0

MAR)A COMERCIALA 1 +AN>A"I :A";#"I 2 C!S#$ :A";II +AND#0

INDICA!"I AN#$ %&&' AN#$ %&& AN#$ %&&& AN#$ ***

+AN>A"I :A";#"I %/'& %&&&/, ,-/& ,'%,&*

C. C# :A";#"I$0 %,'%, %%-/*%% %&-' %/*

:A"EA C!:0"CIA$A ''*'/, //&, %--&% %,'%,*

*RODUCTIA E+ERCITIULUI 1 8"!D#CIA +AND#A


12/13

8"!D#CIA +AND#A %/,%'* %/***,* %&--,* ---*,&

8"!D#CIA S!CAA * -- %%*-&

'dditional n(ormation

evista 0ractici contabile

Vizitatori nline

Ge %ave + guests and - member online

#ontabilitate si Fiscalitate

Contabilitate simplifi$ata

Cod de $ontrol internLegea eva*iunii fis$ale

Legislatie $ontabila

"7amen ">P"RT CNTA!IL"7amen CNS8LTANT #ISCAL

Codul fis$al $omentatRevista PRACTICI CNTA!IL"

TITL8L I ) 0ispo*i6ii generale

TITL8L II ) Impo*itul pe profitTITL8L III ) Impo*itul pe venit

TITL8L I(- ) Impo*itul mi$roDntreprindereTITL8L ( ) Impo*itul pe nere*identi

TITL8L (I ) T(A

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