{"id":25411,"date":"2011-04-27T12:14:00","date_gmt":"2011-04-27T12:14:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:01","modified_gmt":"2020-09-25T09:37:01","slug":"cont-amort","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/27\/cont-amort\/","title":{"rendered":"Cont. amort. AN"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><p>Pe parcursul util. AN, odata puse in utilizare, acestea treptat se amortizeaza (pierderea treptata a capacitatii de utilizare. La punerea in util. a AN, este necesar sa se stabileasca durata de functionare utila a AN, cat si val prob. ramasa. Sunt recomandate 3 metode de calcul: 1)Met.proportional volumului de produse. 2)Met. soldului regresiv<br \/>\n 3)Met. lineara- cea mai raspandita metoda in practica cont, conform ei, suma anuala de amort. se calc: SAA=(Val.de intr. &#8211; val. pr. ram)\/ TU. SAA ramine const. pe tot term. de util. a AN. Norma anuala de amort(%)=100\/TU.<br \/>\n P\/u evid. sint. a amort. este destinat contul de pasiv 113&#8243;Amort. AN&#8221;.<br \/>\nVal de bil= Vint-Suma acumulata de amort.<br \/>\nAN pot iesi din functiune din diferite cauze: 1)Expirarea term. de util. <br \/>\n2)Casarea sumei de amort<br \/>\n3)Vinzarea AN <br \/>\n4)Transmiterea, etc.<br \/>\nP\/u surse de iesire se vor reflecta urm. formule: <br \/>\n1)Casarea sumei de amort. Dt 113 Ct 111<br \/>\n2)Ch din activ de invest. Dt 721 Ct 111<br \/>\n3)Reduceri din reevaluarea AN. Dt 341 Ct 111<br \/>\n4)Lipsuri ca urm a invent-rii Dt 721 Ct 111<br \/>\n5)Vinzarea AN: Dt 242,229  Ct 621<\/p>\n<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Pe parcursul util. AN, odata puse in utilizare, acestea treptat se amortizeaza (pierderea treptata a capacitatii de utilizare. La punerea in util. a AN, este necesar sa se stabileasca durata de functionare utila a AN, cat si val prob. ramasa. Sunt recomandate 3 metode de calcul: 1)Met.proportional volumului de produse. 2)Met. soldului regresiv 3)Met. lineara- [&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>Cont. amort. 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