{"id":24955,"date":"2011-05-21T07:27:00","date_gmt":"2011-05-21T07:27:00","guid":{"rendered":""},"modified":"2020-09-25T09:35:09","modified_gmt":"2020-09-25T09:35:09","slug":"intocmirea-bilantului-2","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/05\/21\/intocmirea-bilantului-2\/","title":{"rendered":"\u00ceNTOCMIREA BILAN\u0162ULUI"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><p>Pentru \u00eentocmirea bilan\u0163ului contabil se utilizeaz\u0103 datele existente \u00een balan\u0163a de verificare final\u0103 a conturilor sintetice, puse de acord cu cele din balan\u0163a conturilor analitice.<br \/>\nOpera\u0163iunea de completare a bilan\u0163ului const\u0103 \u00een prelucrarea \u015fi transcrierea datelor din balan\u0163a de verificare final\u0103 \u015fi din bilan\u0163ul exerci\u0163iului anterior.  <br \/>\n\u00cen formularul de bilan\u0163 propriu-zis se \u00eenscriu soldurile debitoare ale conturilor care reflect\u0103 elementele patrimoniale de activ, precum \u015fi soldurile creditoare ale conturilor destinate urm\u0103ririi elementelor patrimoniale de pasiv, f\u0103c\u00e2ndu-se dup\u0103 caz anumite grup\u0103ri, \u00eensum\u0103ri, rectific\u0103ri ale lor.<br \/>\nElementele patrimoniale de activ se \u00eenscriu \u00een bilan\u0163 la valoarea de intrare \u00een patrimoniu ( contabil\u0103 ) pus\u0103 de acord cu rezultatul inventarierii \u00een sensul diminu\u0103rii ei cu amortiz\u0103rile \u015fi provizioanele pentru depreciere, care poate fi denumit\u0103 valoare net\u0103.<br \/>\nElementele patrimoniale de pasiv se consemneaz\u0103 \u00een bilan\u0163 la valoarea de intrare, iar provizioanele reglementate, provizioanele pentru riscuri \u015fi cheltuieli constituie posturi bilan\u0163iere distincte.<br \/>\n Un num\u0103r relativ redus de conturi sintetice au posturi  corespondente \u00een bilan\u0163. Acestea se completeaz\u0103 prin \u00eenscrierea soldurilor finale pe care le au conturile corespondente. De exemplu: \u201cFurnizori-debitori\u201d (409), \u201c Decont\u0103ri cu asocia\u0163ii privind capitalul\u201d (456), \u201cRezultatul exerci\u0163iului\u201d (121), \u201cRepartizarea profitului\u201d (129) etc.<br \/>\nO alt\u0103 grup\u0103 de conturi de activ con\u0163ine conturi ce au posturi corespondente \u00een bilan\u0163, \u00eens\u0103 elementele patrimoniale care le reflect\u0103 sunt supuse uzurii \u015fi\/sau deprecierii, fapt pentru care posturile bilan\u0163iere se completeaz\u0103 prin sc\u0103derea din soldurile debitoare ale conturilor respective a soldurilor finale creditoare ale conturilor corespunz\u0103toare de amortiz\u0103ri \u015fi\/ sau provizioane. De exemplu perechile de conturi: \u201cImobiliz\u0103ri necorporale \u00een curs\u201d (230) \u015fi \u201cProvizioane pentru deprecierea imobiliz\u0103rilor \u00een curs\u201d (293) sau \u201cTerenuri\u201d (2111) \u015fi \u201cAmortizarea terenurilor\u201d (2810) etc.<\/p>\n<p>\nO alt\u0103 grup\u0103 distinct\u0103 de conturi de pasiv o constituie cele care se \u00eenscriu \u00een bilan\u0163 prin gruparea \u015fi \u00eensumarea soldurilor creditoare de la mai multe conturi. De exemplu: \u201dRezerve legale\u201d (1061), \u201cRezerve statutare\u201d (1063) \u015fi \u201cAlte rezerve\u201d care formeaz\u0103 postul \u201cRezerve\u201d; \u201cPrime de emisiune  sau de aport\u201d (1041), \u201c Prime de fuziune\u201d (1042) constituie postul \u201cPrime legate de capital\u201d etc.<br \/>\nO categorie distinct\u0103 de conturi o constituie cele de activ care \u00een vederea \u00eenscrierii lor \u00een posturi bilan\u0163iere se grupeaz\u0103 c\u00e2te doua sau trei conturi ce reflect\u0103 elemente patrimoniale distincte, iar din totalul soldurilor debitoare se scade totalul soldurilor creditoare ale conturilor de amortiz\u0103ri \u015fi\/sau provizioane aferente. De exemplu: \u201cCheltuieli de constituire \u015fi de cercetare\u2013dezvoltare\u201d, post \u00een componen\u0163a c\u0103ruia sunt incluse soldurile conturilor: \u201cCheltuieli de constituire\u201d (201), \u201cCheltuieli de cercetare si dezvoltare\u201d (203), \u201cAmortizarea cheltuielilor de constiture\u201d (2801), \u201cAmortizarea cheltuielilor de cercetere si dezvoltare\u201d (2803) si \u201cProvizioane pentru deprecierea imobilizarilor necorporale\u201d (290).<br \/>\nSe poate considera o categorie distinct\u0103 \u015fi specific\u0103 de conturi cele \u00eencadrate \u00een grupele 42-45 din planul de conturi, pentru care at\u00e2t \u00een activ c\u00e2t \u015fi \u00een pasiv se g\u0103se\u015fte c\u00e2te un post bilan\u0163ier cu denumirea \u201cAlte creante\u201d \u015fi respectiv \u201cAlte datorii\u201d. La aceste posturi se \u00eenscriu \u00een general  acelea\u015fi conturi, dup\u0103 cum prezint\u0103 solduri finale debitoare \u015fi respectiv creditoare, dintre care se amintesc conturile privind personalul, asigur\u0103rile sociale, protec\u0163ia social\u0103, bugetul statului, alte organisme publice, decont\u0103ri \u00een cadrul grupului \u015fi conturi asimilate celor de mai sus, f\u0103r\u0103 vreo compensare \u00eentre ele.<br \/>\nPentru contul de \u201cProfit si pierdere\u201d datele necesare  sunt preluate din ultima balan\u0163a de verificare, numai c\u0103 \u00een acest caz sunt preluate rulajele cumulate ale conturilor de venituri \u015fi cheltuieli, adic\u0103 se prezint\u0103 o mi\u015fcare, o realizare cumulat\u0103 a veniturilor \u015fi cheltuielilor \u015fi  a rezultatelor financiare pe anul respectiv.<br \/>\nCelelalte anexe la bilan\u0163 se \u00eentocmesc \u00een baza datelor din bilan\u0163 \u015fi a soldurilor analitice din ultima balan\u0163\u0103 de verificare.<br \/>\nDatorit\u0103 caracterului complex al lucr\u0103rilor impuse de \u00eentocmirea bilan\u0163ului perioada de elaborare a acestuia este lung\u0103, termenul limit\u0103 de publicare oficial\u0103 \u00een Monitorul Oficial fiind 15 aprilie pentru exerci\u0163iul anterior.<\/p>\n<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Pentru \u00eentocmirea bilan\u0163ului contabil se utilizeaz\u0103 datele existente \u00een balan\u0163a de verificare final\u0103 a conturilor sintetice, puse de acord cu cele din balan\u0163a conturilor analitice. Opera\u0163iunea de completare a bilan\u0163ului const\u0103 \u00een prelucrarea \u015fi transcrierea datelor din balan\u0163a de verificare final\u0103 \u015fi din bilan\u0163ul exerci\u0163iului anterior. \u00cen formularul de bilan\u0163 propriu-zis se \u00eenscriu soldurile debitoare [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00ceNTOCMIREA BILAN\u0162ULUI - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2011\/05\/21\/intocmirea-bilantului-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00ceNTOCMIREA BILAN\u0162ULUI - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Pentru \u00eentocmirea bilan\u0163ului contabil se utilizeaz\u0103 datele existente \u00een balan\u0163a de verificare final\u0103 a conturilor sintetice, puse de acord cu cele din balan\u0163a conturilor analitice. 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