{"id":25545,"date":"2011-04-07T09:03:00","date_gmt":"2011-04-07T09:03:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:39","modified_gmt":"2020-09-25T09:37:39","slug":"analiza-raportului-privind-rezultatele","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/","title":{"rendered":"Analiza raportului privind rezultatele financiare."},"content":{"rendered":"
<\/div>
Sursa de baza de existenta a majoritarii intreprinderilor produc\u0103toare si comerciale sunt vinzarile. Anume vinzarile determina toate aspectele activitatii \u00eentreprinderii. Contul de profit si pierderi (rezultatele financiare) este un document care evidentiaza in sinteza veniturile si cheltuielele pentru o anumita perioada. Acest document pune accentul pe o singura por\u0163iune componenta a bilan\u0163ului: modif\u00eecarile ce au loc datorita exploat\u0103rii si efectelor lor asupra profiturilor re\u0163inute (nerepartizate ca dividende) sau a profiturilor acumulate. Deci contul de profit si pierderi ne arata motivele pentru care \u00eentreprinderea e profitabila sau nu. Scopul contului de profit si pierderi este sa prezinte rezultatele unei afaceri, comparind venitul ob\u0163inut in decursul unei perioade cu cheltuielele pentru ob\u0163inerea venitului. Contul de profit si pierderi este structurat in baza identitatii:<\/o:p><\/span><\/div>\n
\n<\/div>\n
<\/span><\/div>\n\n\n\n
<\/span><\/p>\n\n\n\n
\n
\n
Venituri – Cheltuieli = Profit (Pierdere)<\/span><\/b><\/o:p><\/span><\/div>\n
\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n
\n<\/div>\n
\n<\/div>\n

<\/p>\n

Deci, rezultatul explica cistigul sau pierderea produsa de activitatea \u00eentreprinderii;<\/o:p><\/span><\/div>\n
Contul de profit si pierderi stabile\u015fte veniturile si cheltuielele pe tipuri de activitatii (opera\u0163ionala; investitionala; financiara; excep\u0163ionala), din posibilitatea compartimentului financiar – contabil din cadrul \u00eentreprinderii sa urm\u0103reasc\u0103 evolu\u0163ia porfirului pe categorii de activitatii, puindu-se in evidenta modific\u0103rile intervenite in structura lor.<\/o:p><\/span><\/div>\n
Informa\u0163ia fumizata in contul de profit si pierderi poate fi structurata astfel:<\/o:p><\/span><\/div>\n
\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Indtcatori<\/o:p><\/span><\/div>\n<\/td>\n
\n
\u00cenceputul anului<\/o:p><\/span><\/div>\n<\/td>\n
\n
Sfirsitul anului<\/o:p><\/span><\/i><\/b><\/div>\n<\/td>\n<\/tr>\n
\n
Vinzari nete<\/o:p><\/span><\/div>\n<\/td>\n
\n
86069721<\/o:p><\/span><\/div>\n<\/td>\n
\n
728554560<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Costul vinzarilor<\/o:p><\/span><\/div>\n<\/td>\n
\n
64212709<\/o:p><\/span><\/div>\n<\/td>\n
\n
61402042<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Profit brut<\/o:p><\/span><\/div>\n<\/td>\n
\n
21857012<\/o:p><\/span><\/div>\n<\/td>\n
\n
11452518<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Alte venituri opera\u0163ionale<\/o:p><\/span><\/div>\n<\/td>\n
\n
1265960<\/o:p><\/span><\/div>\n<\/td>\n
\n
156593<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Cheltuitei comericiale<\/o:p><\/span><\/div>\n<\/td>\n
\n
8250884<\/o:p><\/span><\/div>\n<\/td>\n
\n
4075312<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Cheltuieli generale si administrative<\/o:p><\/span><\/div>\n<\/td>\n
\n
4909797<\/o:p><\/span><\/div>\n<\/td>\n
\n
3467336<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Alte cheltuieli opera\u0163ionale<\/o:p><\/span><\/div>\n<\/td>\n
\n
2053602<\/o:p><\/span><\/div>\n<\/td>\n
\n
1541883<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Rezultat din activitatea opera\u0163ionala<\/o:p><\/span><\/div>\n<\/td>\n
\n
7908689<\/o:p><\/span><\/div>\n<\/td>\n
\n
2524580<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Rezultat din activitatea de investi\u0163ii<\/o:p><\/span><\/div>\n<\/td>\n
\n
27406<\/o:p><\/span><\/div>\n<\/td>\n
\n
31272<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Rezultat din activitatea financiara<\/o:p><\/span><\/div>\n<\/td>\n
\n
-579779<\/o:p><\/span><\/div>\n<\/td>\n
\n
-75586<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Rezuftat din activitatea econ \u2013 financ<\/o:p><\/span><\/div>\n<\/td>\n
\n
2139016<\/o:p><\/span><\/div>\n<\/td>\n
\n
2480266<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Rezuftat excep\u0163ional<\/o:p><\/span><\/div>\n<\/td>\n
\n
\n<\/div>\n
\n<\/div>\n<\/td>\n
\n
\n<\/div>\n
\n<\/div>\n<\/td>\n<\/tr>\n
\n
Profit pina la impozitare<\/o:p><\/span><\/div>\n<\/td>\n
\n
2139016<\/o:p><\/span><\/div>\n<\/td>\n
\n
2480266<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Cheltuitei privind impozitul<\/o:p><\/span><\/div>\n<\/td>\n
\n
1024368<\/o:p><\/span><\/div>\n<\/td>\n
\n
740818<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Profit brut<\/o:p><\/span><\/div>\n<\/td>\n
\n
1114628<\/o:p><\/span><\/div>\n<\/td>\n
\n
1739448<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/div>\n
\n<\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Sursa de baza de existenta a majoritarii intreprinderilor produc\u0103toare si comerciale sunt vinzarile. Anume vinzarile determina toate aspectele activitatii \u00eentreprinderii. Contul de profit si pierderi (rezultatele financiare) este un document care evidentiaza in sinteza veniturile si cheltuielele pentru o anumita perioada. Acest document pune accentul pe o singura por\u0163iune componenta a bilan\u0163ului: modif\u00eecarile ce au […]<\/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":"\nAnaliza raportului privind rezultatele financiare. - 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\/07\/analiza-raportului-privind-rezultatele\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Analiza raportului privind rezultatele financiare. - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Sursa de baza de existenta a majoritarii intreprinderilor produc\u0103toare si comerciale sunt vinzarile. Anume vinzarile determina toate aspectele activitatii \u00eentreprinderii. Contul de profit si pierderi (rezultatele financiare) este un document care evidentiaza in sinteza veniturile si cheltuielele pentru o anumita perioada. Acest document pune accentul pe o singura por\u0163iune componenta a bilan\u0163ului: modif\u00eecarile ce au […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/\" \/>\n<meta property=\"og:site_name\" content=\"Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-04-07T09:03:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-25T09:37:39+00:00\" \/>\n<meta name=\"author\" content=\"eurointern\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"eurointern\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/\",\"url\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/\",\"name\":\"Analiza raportului privind rezultatele financiare. - Jobs\/ Internships\/ Scholarships\/\",\"isPartOf\":{\"@id\":\"https:\/\/rubyskynews.com\/#website\"},\"datePublished\":\"2011-04-07T09:03:00+00:00\",\"dateModified\":\"2020-09-25T09:37:39+00:00\",\"author\":{\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\"},\"breadcrumb\":{\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/rubyskynews.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Analiza raportului privind rezultatele financiare.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rubyskynews.com\/#website\",\"url\":\"https:\/\/rubyskynews.com\/\",\"name\":\"Jobs\/ Internships\/ Scholarships\/\",\"description\":\"Internships\/ Scholarships\/ Grants\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/rubyskynews.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\",\"name\":\"eurointern\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"caption\":\"eurointern\"},\"sameAs\":[\"http:\/\/rubyskynews.com\"],\"url\":\"https:\/\/rubyskynews.com\/index.php\/author\/eurointern28gmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Analiza raportului privind rezultatele financiare. - Jobs\/ Internships\/ Scholarships\/","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/","og_locale":"en_US","og_type":"article","og_title":"Analiza raportului privind rezultatele financiare. - Jobs\/ Internships\/ Scholarships\/","og_description":"Sursa de baza de existenta a majoritarii intreprinderilor produc\u0103toare si comerciale sunt vinzarile. Anume vinzarile determina toate aspectele activitatii \u00eentreprinderii. Contul de profit si pierderi (rezultatele financiare) este un document care evidentiaza in sinteza veniturile si cheltuielele pentru o anumita perioada. Acest document pune accentul pe o singura por\u0163iune componenta a bilan\u0163ului: modif\u00eecarile ce au […]","og_url":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/","og_site_name":"Jobs\/ Internships\/ Scholarships\/","article_published_time":"2011-04-07T09:03:00+00:00","article_modified_time":"2020-09-25T09:37:39+00:00","author":"eurointern","twitter_card":"summary_large_image","twitter_misc":{"Written by":"eurointern","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/","url":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/","name":"Analiza raportului privind rezultatele financiare. - Jobs\/ Internships\/ Scholarships\/","isPartOf":{"@id":"https:\/\/rubyskynews.com\/#website"},"datePublished":"2011-04-07T09:03:00+00:00","dateModified":"2020-09-25T09:37:39+00:00","author":{"@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d"},"breadcrumb":{"@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-raportului-privind-rezultatele\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/rubyskynews.com\/"},{"@type":"ListItem","position":2,"name":"Analiza raportului privind rezultatele financiare."}]},{"@type":"WebSite","@id":"https:\/\/rubyskynews.com\/#website","url":"https:\/\/rubyskynews.com\/","name":"Jobs\/ Internships\/ Scholarships\/","description":"Internships\/ Scholarships\/ Grants","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/rubyskynews.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d","name":"eurointern","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g","caption":"eurointern"},"sameAs":["http:\/\/rubyskynews.com"],"url":"https:\/\/rubyskynews.com\/index.php\/author\/eurointern28gmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts\/25545"}],"collection":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/comments?post=25545"}],"version-history":[{"count":0,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts\/25545\/revisions"}],"wp:attachment":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/media?parent=25545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/categories?post=25545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/tags?post=25545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}