{"id":25417,"date":"2011-04-27T12:11:00","date_gmt":"2011-04-27T12:11:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:01","modified_gmt":"2020-09-25T09:37:01","slug":"activitatea-act-nem","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/27\/activitatea-act-nem\/","title":{"rendered":"Activitatea Act nem"},"content":{"rendered":"
<\/div>

AN-bunurile ce nu imbraca o forma fizica concreta materiala, au o durata de util. mai mare de un an.
\n LA const. AN este necesar sa se respecte urm. cerinte: 1)Existenta unei certitudini bine-ntemeiate ca-n urma utilizarii obiectului de activ, intrepr. va inregistra un avantaj econ, valoarea acestuia va fi determ. cu exact. si certitudine. Daca nu vor fi respectate, suma acestui obiect de activ va fi trecuta la ch. perioadei.
\n Sunt 2 tipuri de evaluare:
\n1) Ev.initiala- act. vor fi eval. la val. de intr. in urm. cazuri:
\n a)procurate de la furnizori- VI=val.de procurare+chelt.
\n b)fabricate vor fi eval. la cost efectiv
\n c)primite prin schimb, ca aport la cap. stat., la val.venala.
\n2)Ev.ulterioara:
\n a)met. recomandata de SNC nr.13- prevede de a evalua AN la val. de intr diminuata cu suma amortizarii acum.
\n b)met. alternativ admisibila- prevede de a evalua AN la val. reevaluata stabilita in baza val. venale, diminuata cu suma amort. acum.
\nIn urma reevaluarii, intrepr poate obtine un avantaj (ecart de reev.) si un dezavantaj.
\n P\/u evidenta sintetica a AN sunt destinse conturi: 111″AN” si 112″AN in curs de executie”.
\nLa intrare AN se va inreg. urm form. compusa:
\nDt. 111″AN”
\nCt.522,521,539 (de la furnizor)
\nCt.622- gratuit
\nCt.313-aport in cap.stat.
\nCt.229-primite prin schimb
\nCt.341-la suma ecartului de reevaluare.<\/p>\n

112- chelt. acumulate la crearea AN,procurarea, cat si punerea in utilizare a acestuia.
\n-trecerea la val. de intr.a AN.<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

AN-bunurile ce nu imbraca o forma fizica concreta materiala, au o durata de util. mai mare de un an. LA const. AN este necesar sa se respecte urm. cerinte: 1)Existenta unei certitudini bine-ntemeiate ca-n urma utilizarii obiectului de activ, intrepr. va inregistra un avantaj econ, valoarea acestuia va fi determ. cu exact. si certitudine. Daca […]<\/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":"\nActivitatea Act nem - 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\/04\/27\/activitatea-act-nem\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activitatea Act nem - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"AN-bunurile ce nu imbraca o forma fizica concreta materiala, au o durata de util. mai mare de un an. LA const. AN este necesar sa se respecte urm. cerinte: 1)Existenta unei certitudini bine-ntemeiate ca-n urma utilizarii obiectului de activ, intrepr. va inregistra un avantaj econ, valoarea acestuia va fi determ. cu exact. si certitudine. 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LA const. AN este necesar sa se respecte urm. cerinte: 1)Existenta unei certitudini bine-ntemeiate ca-n urma utilizarii obiectului de activ, intrepr. va inregistra un avantaj econ, valoarea acestuia va fi determ. cu exact. si certitudine. 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