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TRANSCRIPT
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MINISTERUL EDUCATIEI SI CERCETARIICOLEGIUL ECONOMIC “HERMES”
BUCURESTI-SECTOR 2
PROIECT DE SPECIALITATE
PENTRU OBTINEREA CERTIFICATULUI DECOMPETENTE PROFESIONALE
TEMA:CONTABILITATEA DATORIILOR SICREANTELOR SALARIALE
FILIERA:TEHNOLOGICAPROFIL:SERVICII
SPECIALIZARE:ECONOMIC
PROFESOR INDRUMATOR:
STOIAN MIHAELA ELEV:
MIHAI IULIA LARISA
2005
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CUPRINS
ARGUMENT pg.3
CAPITOLUL I : pg. 4
1.1 DEFINIREA VENITURILOR DIN SALARII. pg.5
1.2 ELEMENTELE VENITULUI BRUT REALI!AT..pg. "
1.# SALARIUL REALI!AT pg. $
1.4 SPORURILE LA SALARIU pg. $
1.5 ADAOSURI LA SALARIUL DE BA!A pg. $
1." CONCEDIUL DE ODIHNA pg. $
1.$ INDEMNI!ATIILE PENTRU ASIGURARI SOCIALE. pg. %
1.% VENITUL BRUT REALI!AT pg. 11
1.& DETERMINAREA IMPO!ITULUI PE VENITURILE DIN
SALARII. pg.12
1.10 DEDUCEREA PERSONALA. pg. 12
1.11 FISELE FISCALE. pg. 14
1.12 EVIDENTA DREPTURILOR SALARIALE pg. 15
CAPITOLUL II: ACTUL CONSTITUTIV AL SC “STAR” SRL… pg. 21
CAPITOLUL III: APLICATIE PRACTICA LA SC “STAR” SRL… pg.30
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ARGUMENT
Am ales aceasta tema, “C'()*+,-,)*)* /*)',,-' , *()-'
*-*,*-”, dea!ece m" s-a #a!$t cea ma" "m#!ta%ta d"% #$%ct$l me$ de
&ede!e'
Sala!"$l !e#!e("%ta s$!sa #!"%c"#ala de &e%"t #e%t!$ tate #e!sa%ele a#te
de m$%ca s" ma" de&!eme sa$ ma" ta!("$ ma &a "%te!esa s" #e m"%e'De aceea,c$!"("tatea #!"&"%d md$l de calc$l al acest$"a m"-a )st sta!%"ta s" am
"%ce!cat sa a)l$ cat ma" m$lte des#!e acesta'
Pe!sa%ele ca!e a$ cal"tatea de sala!"at *e%e)"c"a(a de as"ste%ta
med"cala +!at$"ta, as"+$!a%d$-s" d!e#t$l la #e%s"e s" la sma, c%t!"*$"%d
#!ce%t$al la as"+$!a!"le sc"ale, as"+$!a!"le de sa%atate s" la as"+$!a!"le de
sma, d$#a c$m !e"ese d"% eem#l$l de ma" s:
La $% sala!"$ *!$t de 1.'///'/// le" #e l$%a, ctele #lat"te de sala!"at
s$%t:0,. 1.'///'/// le" 1'32.'///le" C'A'S' 4 5,. 1.'///'/// le"
06.'/// le" C'A'S'S'4 1 1.'///'/// le" 1./'/// le" C'F'S4 $% "m#("t de
1'.02'/// le" 715 1.'///'/// le" 8 ctele 8 ded$ce!ea #e!s%ala de
2'.//'/// le"9'
Sala!"$l %et *t"%$t este de 1/'.'/// le" 71.'///'/// le" 8 1'32.'06.
le" 8 06.'/// le" 8 1./'/// le" 8 1'.02'/// le"9 '
Pe%t!$ sala!"$l *!$t, $%"tatea #lateste $!mata!ele cte:
22 C'A'S4 6 C'A'S'S'4 ; C'U'F'S'4 1,13. F%d de !"sc s" acc"de%te'
Tema aleasa de m"%e este $% s$*"ect "%te!esa%t s" &ast, de ca!e s$%tem
le+at" c$ tt""'
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CAPITOLUL I : DISPOZITII GENERALE
De(<a!ea s"stem$l$" de c%ta*"l"tate d"% Rma%"a a a&$t ca
*"ect"& de *a(a a!m%"(a!ea le+"slat"e" c$ d"!ect"&ele e$!#e%e "% dme%"$,"%
&ede!ea "%de#l"%"!"" ce!"%tel! de ade!a!e la U%"$%ea E$!#ea%a, #!ec$m s"
al"%"e!ea la Sta%da!dele I%te!%at"%ale de C%ta*"l"tate, s"t$at"e "m#$sa de
#!ces$l de +l*al"(a!e ec%m"ca s" de de(<a!ea #"ete" de ca#"tal'
Sc"etat"le cme!c"ale, sc"etat"le %at"%ale, !e+""le a$t%me ,
celelalte #e!sa%e $!"d"ce c$ sc# l$c!at"& s" #e!sa%ele )"("ce a$ *l"+at"a sa
!+a%"(e(e s" sa c%d$ca c%ta*"l"tatea #!#!"e'
C%ta*"l"tatea, ca act"&"tate s#ec"al"(ata "% mas$!a!ea ,
e&al$a!ea , c$%aste!ea , +est"$%ea s" c%t!l$l act"&el!,dat!""l! s"
ca#"tal$!"l! #!#!"", #!ec$m s" a !e($ltatel! *t"%$te d"% act"&"tatea
#e!sa%el! $!"d"ce s" )"("ce t!e*$"e sa as"+$!e "%!e+"st!a!ea c!%l+"ca s"
s"stemat"ca, #!el$c!a!ea, #$*l"ca!ea s" #ast!a!ea "%)!mat""l! c$ #!"&"!e la
#("t"a )"%a%c"a!a , #e!)!ma%ta )"%a%c"a!a at"t #e%t!$ ce!"%tele "%te!%e , cat s"
"% !elat""le c$ "%&est"t!"" , c!ed"t!"" )"%a%c"a!" s" cme!c"al" , cl"e%t"" s" alt"
$t"l"(at!"'
C%ta*"l"tatea se t"%e "% l"m*a !ma%a s" "% m%eda %at"%ala'
Ras#$%de!ea #e%t!$ !+a%"(a!ea s" c%d$ce!ea c%ta*"l"tat"" , "%
c%)!m"tate c$ #!e&ede!"le Le+"" c%ta*"l"tat"" %!'2
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t"%e!ea c!ecta s" la (" a c%ta*"l"tat""4 !+a%"(a!ea s" e)ect$a!ea "%&e%ta!"e!""
#at!"m%"$l$", #!ec$m s" &al!")"ca!ea !e($ltatel! aceste"a4 !es#ecta!ea
!e+$l"l! de "%tcm"!e a s"t$at""l! )"%a%c"a!e, #$*l"ca!ea s" de#$%e!ea la
te!me% a acest!a la !+a%ele "% d!e#t4 #ast!a!ea dc$me%tel! $st")"cat"&e, a
!e+"st!el! s" s"t$at""l! )"%a%c"a!e'
O!+a%"(a!ea s" c%d$ce!ea c%ta*"l"tat"" se )ace "% cm#a!t"me%te
d"st"%cte, c%d$se de cat!e d"!ect!$l ec%m"c, c%ta*"l$l-se) , #e!sa%e c$
st$d"" ec%m"ce ca!e !as#$%d "m#!e$%a c$ #e!s%al$l d"% s$*!d"%e de
!+a%"(a!ea s" c%d$ce!ea c%ta*"l"tat"", "% c%d"t""le le+""'
CONTABILITATEA DATORIILOR
SI CREANTELOR SALARIALE SI FATA
DE BUGETUL ASIGURARILOR SOCIALE
Cele d$a cate+!"" de dat!"" s" c!ea%te s$%t "% st!"%sa c!elat"e
dea!ece e#!"ma #e de #a!te, sala!""le dat!ate de sc"etatea cme!c"ala
a%+aat"l! sa" #e%t!$ m$%ca #!estata, "a! #e de alta #a!te c%t!"*$t""le $%"tat""
s" a%+aat"l! calc$late "% !a#!t c$ sala!""le s" dat!ate la *$+et$l A'S'
1.1 DEFINIREA VENITURILOR DIN SALARII
F"eca!e $%"tate #at!"m%"ala "s" sta*"leste #!"% c%t!act$l clect"&
de m$%ca, #!#!"$l s"stem de sala!"(a!e 7"% !e+"e , "% ac!d sa$ alte )!me de
sala!"(a!e c%ce#$te de )"eca!e "%t!e#!"%de!e 9'
S$%t c%s"de!ate &e%"t$!" d"% sala!"" tate &e%"t$!"le "% *a%"
s"
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a%+aat!$l a&"%d *l"+at"a de a l$a mas$!"le %ecesa!e #e%t!$ as"+$!a!ea
c%)"de%t"al"tat""'
Ma!"mea d!e#t$!"l! de #e!s%al a)e!e%te m$%c"" #!estate 7sala!""le9 se
sta*"leste #!"% %e+c"e!" clect"&e sa$ "%d"&"d$ale "%t!e #e!sa%ele $!"d"ce sa$
)"("ce ca!e a%+aea(a 7#at!%at9 s" sala!"at" sa$ !e#!e(e%ta%t" a" acest!a
7s"%d"cate9'
Sala!"$l se #lateste "% *a%" cel #$t"% data #e l$%a , la data sta*"l"ta "%
c%t!act$l "%d"&"d$al de m$%ca s" se #ate e)ect$a #!"% &"!ame%t "%t!-$% c%t
*a%ca! sa$ #!"% casa , d"!ect t"t$la!$l$" sa$ #e!sa%e" "m#$te!%"c"te de acesta'
Plata sala!"$l$" se d&edeste #!"% sem%a!ea statel! de #lata, #!ec$m s"
#!"% !"ce alte dc$me%te $st")"cat"&e ca!e dem%st!ea(a e)ect$a!ea #lat""
cat!e sala!"at$l "%d!e#tat"t'
TIMPUL DE MUNCA
T"m#$l de m$%ca !e#!e("%ta t"m#$l #e ca!e sala!"at$l "l )lseste #e%t!$
"%de#l"%"!ea sa!c"%"l! de m$%ca'Pe%t!$ sala!"at"" a%+aat" c$ %!ma "%t!ea+a
d$!ata %!mala a t"m#$l$" de m$%ca este de !e #e (" s" de 3/ de !e #e
sa#tam"%a'D$!ata ma"ma a t"m#$l$" de m$%ca %$ #ate de#as" 3 !e #e
sa#tam"%a, "%cl$s"& !ele s$#l"me%ta!e'O!ele s$#l"me%ta!e se cm#e%sea(a
#!"% l"*e!e #lat"te "% $!mata!ele ;/ de ("le d$#a e)ect$a!ea acest!a'
1.2 ELEMENTELE VENITULUI BRUT REALI!AT
=e%"t$l *!$t c$#!"%de sala!"$l de *a(a la ca!e se ada$+a s#!$!"le,
"%dem%"(at""le s" alte adas$!" de acest )el, cm#e%sa!"le s" "%dea!"le #!"m"te
ca $!ma!e a c!este!"" #!et$!"l! s" ta!")el!, a&a%taele "% %at$!a'
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Eleme%tele &e%"t$l$" *!$t s$%t $!mata!ele :
1'; SALARIUL REALI!AT
S*-*,3- *-,*) ca!e este calc$lat "% )$%ct"e de sala!"$l de *a(a s" de
)!ma de sala!"(a!e a#l"cata 7sala!"(a!e "% !e+"e-#e%t!$ t"m#$l l$c!at4 sala!"(a!e
"% ac!d-"% )$%ct"e de %!mele de m$%ca4 sala!"(a!e "% cte #!ce%t$ale-
calc$lat la &l$m$l &"%(a!"l!9'
Sala!"$l !eal"(at #ate )" e+al , ma" ma!e sa$ ma" m"c dec"t sala!"$l de
*a(a %e+c"at'El !e#!e("%ta s$ma *!$ta'
1'3 SPORURILE LA SALARIU
Sp'3,- -* *-*,3 s$%t :
-s#! de c%d$ce!e4
-s#! de &ec>"me "% m$%ca 4
-s#! de l$c!$ "% t"m#$l %#t"", s#! de t"c"tate, s#! de #e!"c$l("tate etc'-se
calc$lea(a )"e ca s$ma )"a, )"e ca #!ce%t d"% sala!"$l de *a(a'
1'. ADAOSURI LA SALARIUL DE BA!A
A/*'3, -* *-*,3- / +** 3() :
-adas$l de ac!d4
-#!em"" ac!date d"% )%d$l de #!em"e!e, c%st"t$"t #e seama )%d$l$" sala!""4
-cta #a!te d"% #!)"t ce se !e#a!t"(ea(a sala!"at"l!4
-alte adas$!"'
1'5 CONCEDIUL DE ODIHNA
A%+aat!$l +a!a%tea(a t$t$!! sala!"at"l! $% c%ced"$ de d">%a a%$ala ca!$" d$!ata m"%"ma este de 2/ ("le l$c!ata!e'
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A-de cat!e a%+aat! , "% )$%ct"e de %$ma!$l de a%+aat" a&$t la data
"&"!"" "%ca#ac"tat"" tem#!a!e de m$%ca ast)el:
a9 #"%a la 2/ a%+aat", d"% #!"ma (" #"%a "% a 6-a (" de "%ca#ac"tate:
*9 "%t!e 21-1// de a%+aat" , d"% #!"ma (" #"%a "% a 12-a (" de
"%ca#ac"tate:
c9 #este 1// de a%+aat" , d"% #!"ma (" #"%a "% a 16-a (" de "%ca#ac"tate'
d9 B-de *$+et$l as"+$!a!"l! sc"ale de stat d"% ("$a $!mata!e cel!
s$#!tate de a%+aat!, c%)!m l"t'A'
Calc$l$l "%dem%"(at"e" #e%t!$ "%ca#ac"tate tem#!a!a de m$%ca se
dete!m"%a #!"% a#l"ca!ea $%$" #!ce%t de 6. la *a(a de calc$l dete!m"%ata
ca med"e a &e%"t$!"l! l$%a!e d"% $lt"mele 5 l$%", #e *a(a ca!!a s-a sta*"l"t
c%t!"*$t"a "%d"&"d$ala de as"+$!a!" sc"ale "% l$%"le !es#ect"&e'
I(/(,*),* p()3 /3* ),p3-3, / -33
I%dem%"(at"a #e%t!$ !ed$ce!ea t"m#$l$" de l$c!$ c$ #at!"me d"%
d$!ata %!mala de l$c!$ se ac!da as"+$!at"l! c$ c%t!act "%d"&"d$al de
m$%ca ca!e, d"% mt"&e de sa%atate %$ ma" #t !eal"(a d$!ata %!mala de
m$%ca s" se ac!da la #!#$%e!ea med"c$l$" #e%t!$ cel m$lt 0/ ("le #e a% s"
se #lateste "% #!ce%t de 2. d"% *a(a de calc$l *t"%$ta'
I(/(,*),* / *)(,)*)
As"+$!atele a$ d!e#t$l , #e #e!"ada de 125 de ("le cale%da!"st"ce, la
c%ced"$ #e%t!$ sa!c"%a s" la$("e , #e!"ada "% ca!e *e%e)"c"a(a de
"%dem%"(at"e de mate!%"tate'
De aceleas" d!e#t$!" *e%e)"c"a(a s" )eme"le ca!e a$ "%cetat #lata
c%t!"*$t"e" de as"+$!a!" sc"ale, "% c%d"t""le #!e(e%te" le+", da! ca!e %asc "%
te!me% de 0 l$%" da la data #"!de!"" cal"tat"" de as"+$!at'
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C%ced"$l de sa!c"%a se ac!da #e #e!"ada de 5; ("le "%a"%te de
%aste!e, "a! c%ced"$l de la$("e #e #e!"ada de 5; ("le d$#a %aste!e s" se
cm#e%sea(a "%t!e ele'
C$a%t$m$l l$%a! al "%dem%"(at"e" de mate!%"tate este de . d"% *a(a
de calc$l dete!m"%ata ca med"e a &e%"t$!"l! l$%a!e d"% $lt"mele 5 l$%", #e
*a(a ca!!a s-a sta*"l"t c%t!"*$t"a "%d"&"d$ala de as"+$!a!" sc"ale "% l$%"le
!es#ect"&e'Se s$#!ta "%te+!al d"% *$+et$l as"+$!a!"l! sc"ale de stat'
I(/(,*),* p()3 )* 'p,-3-3,
As"+$!at"" a$ d!e#t$l la "%dem%"(at"" #e%t!$ c!este!ea c#"l$l$" #"%a la 2
a%" , !es#ect"& ; a%" #e%t!$ ce" c$ >a%d"ca# s" *e%e)"c"a(a la ce!e!e, #t"%al,
$%$l d%t!e #a!"%t", daca sl"c"ta%t$l "%de#l"%este sta+"$l de ct"(at"e, ad"ca 1/
l$%" a%te!"a!e date" %aste!"" c#"l$l$" '
C$a%t$m$l l$%a! al "%dem%"(at"e" este de . d"% sala!"$l med"$ *!$t
$t"l"(at la )$%dame%ta!ea *$+et$l$" as"+$!a!"l! sc"ale de stat #e a%$l 2//.,
de 0'211'/// le"'I%dem%"(at"a #e%t!$ c!este!ea c#"l$l$" este %e"m#(a*"la s"
se s$#!ta de la *$+et$l as"+$!a!"l! sc"ale de stat'
I(/(,*), p()3 ,(g,6, 'p,- +'-(*7
I%dem%"(at"a #e%t!$ "%+!""!ea c#"l$l$" *l%a& #"%a la 6 a%" sa$ a
c#"l$l$" c$ >a%d"cat #"%a la "m#l"%"!ea &"!ste" de 1 a%" se ac!da #e *a(a
ce!t")"cat$l$" de c%ced"$ med"cal el"*e!at de med"c$l de )am"l"e s" a
ce!t")"cat$l$" #e%t!$ #e!sa%ele c$ >a%d"ca# em"s d$#a '
D$!ata de ac!da!e a "%dem%"(at"e" este de 13 ("le cale%da!"st"ce #e a%
#e%t!$ $% c#"l, c$ ece#t"a s"t$at""l! "% ca!e c#"l$l c%t!actea(a *l"c%ta+"ase , este "m*"l"(at "% a#a!at +"#sat sa$ este s$#$s $%! "%te!&e%t""
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c>"!$!+"cale4 d$!ata c%ced"$l$" med"cal "% aceste ca($!" &a )" sta*"l"ta de
med"c$l de )am"l"e'
C$a%t$l$l l$%a! al "%dem%"(at"e" este de . d"% *a(a de calc$l
sta*"l"ta #e $l"mele 5 l$%" a%te!"a!e #!d$ce!"" !"sc$l$"'
I(/(,*),* p()3 *63)' / /
I% ca($l deces$l$" as"+$!at$l$" *e%e)"c"a(a de a$t! de deces
s"%+$!a #e!sa%a ca!e #ate )" , d$#a ca( , st$l s$#!a&"et$"t!$l$", c#"l$l,
#a!"%tele, t$t!ele sa$ "% l"#sa acest!a , #e!sa%a ca!e d&edeste ca a
s$#!tat c>elt$"el"le ca("%ate de deces'
C$a%t$m$l a$t!$l$" de deces se sta*"leste a%$al #!"% le+ea *$+et$l$"
as"+$!a!"l! sc"ale de stat s" %$ #ate )" ma" m"c dac"t &ala!ea sala!"$l$"
med"$ *!$t #e ec%m"e, "% &ala!e de 0'3//'/// le" "%ce#"%d c$ data de
/1'/1'2//. '
1' VENITUL BRUT REALI!AT
P!"% "%s$ma!ea sala!"$l$" !eal"(at c$ s#!$!"le , "%dem%"(at""le s" alte
adas$!"le la sala!"$ se *t"%e =ENITUL BRUT REALIZAT'
D"% &e%"t$l *!$t al sala!"at$l$" se e)ect$ea(a $!mata!ele !et"%e!"
"%d"&"d$ale:
-C%t!"*$t"a a%+aat$l$" la As"+$!a!"le Sc"ale "% #!ce%t de 0,.
&e%"t$l *!$t !eal"(at , c%st"t$"e dat!"e )ata de *$+et$l A'S'
-C%t!"*$t"a a%+aat$l$" la F%d$l de sma "% #!ce%t de 1 c$
sala!"$l de *a(a, c%st"t$"e dat!"e )a de *$+et$l A'S'
-C%t!"*$t"a a%+aat$l$" la F%d$l de Sa%atate "% #!ce%t de 5,. c$
&e%"t$l *!$t !eal"(at, c%st"t$"e dat!"e )ata de Casa As"+$!a!"l! de Sa%atate'
-Im#("t$l #e &e%"t$l d"% sala!"", calc$lat #!"% a#l"ca!ea ctel! de"m#("t #!e&a($te de +!"la le+ala , c%st"t$"e dat!"e )ata de *$+et$l stat$l$"'
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-A&a%s$l ac!dat a%+aat$l$" la c>e%("%a a I-a'
-Alte !et"%e!"-!ate lc$"%te, c>"!"", #e%s"" al"me%ta!e, de*"te, c%st"t$"e
dat!"e )ata de c!ed"t!"" !es#ect"&"'
D$#a scade!ea d"% &e%"t$l *!$t !eal"(at a t$t$!! !et"%e!"l!
"%d"&"d$ale se *t"%e )3- / p-*)* ca!e se ac>"ta a%+aat"l! la data c>e("%e"
a II-a'
1'0 DETERMINAREA IMPO!ITULUI PE
VENITURILE DIN SALARII
Be%e)"c"a!"" de &e%"t$!" d"% sala!"" dat!ea(a $% "m#("t l$%a!, )"%al,
ca!e se calc$lea(a s" se !et"%e la s$!sa de cat!e #lat"t!"" de &e%"t$!"'
Im#("t$l l$%a! se dete!m"%a la lc$l $%de se a)la )$%ct"a de *a(a, #!"%
a#l"ca!ea cte" de 15 as$#!a *a(e" de calc$l dete!m"%ate ca d")e!e%ta "%t!e
&e%"t$l *!$t !eal"(at s" $!mata!ele:
-cta de CAS de 0,. 4
-cta de CASS de 5,. 4
-cta de 1 sm%a !et"%$t sala!"at$l$"4
-ded$ce!ea #e!slala ac!data #e%t!$ l$%a !es#ect"&a4
-ct"(at"a s"%d"cala #lat"ta "% l$%a !es#ect"&a4
1'1/ DEDUCEREA PERSONALA
Pe!sa%ele )"("ce a$ d!e#t$l la ded$ce!ea d"% &e%"t$l l$%a! d"%
sala!"" a $%e" s$me s$* )!ma de ded$ce!e #e!s%ala, ac!data #e%t!$ )"eca!e
l$%a a #e!"ade" "m#(a*"le %$ma" #e%t!$ &e%"t$!"le d"% sala!"" la lc$l $%de
se a)la )$%ct"a de *a(a'
Ded$ce!ea #e!s%ala se ac!da #e%t!$ #e!sa%ele )"("ce ca!e a$
$% &e%"t l$%a! *!$t de #"%a la 1/'///'/// le" "%cl$s"&, ast)el:-#e%t!$ c%t!"*$a*"l"" ca!e %$ a$ #e!sa%e "% "%t!et"%e!e - 2'.//'/// le"4
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-#e%t!$ c%t!"*$a*"l"" ca!e a$ #e!sa%a "% "%t!et"%e!e - ;'.//'/// le"4
-#e%t!$ #e!sa%ele ca!e a$ d$a #e!sa%e "% "%t!et"%e!e 8 3'.//'/// le"4
-#e%t!$ #e!sa%ele ca!e a$ t!e" #e!sa%e "% "%t!et"%e!e 8 .'.//'/// le"4
-#e%t!$ #e!sa%ele ca!e a$ #at!$ sa$ ma" m$lte #e!sa%e "% "%t!et"%e!e
8 5'.//'/// le"4
Pe%t!$ c%t!"*$a*"l"" ca!e !eal"(ea(a &e%"t$!" *!$te l$%a!e d"% sala!""
c$#!"%se "%t!e 1/'///'/// le" s" ;/'///'/// le", "%cl$s"&, ded$ce!"le #e!s%ale
s$%t de+!es"&e )ata de cele de ma" s$s s" se sta*"lesc #!"% !d"% al m"%"st!$l$"
)"%a%tel! #$*l"ce'
Pe%t!$ c%t!"*$a*"l"" ca!e !eal"(ea(a &e%"t$!" #este ;/'///'/// le" %$ se
ac!da ded$ce!ea #e!s%ala'
Pe!sa%a "% "%t!et"%e!e #ate )" st"a
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!as#$%de!e'Dc$me%tele &! )" #!e(e%tate "% !"+"%al s" c#"e, #lat"t!$l de
&e%"t$!" d"% sala!"" #ast!"%d c#"a d$#a ce &e!")"ca c%)!m"tatea c$ !"+"%al$l'
E8EMPLU PACTIC
Se calc$lea(a d!e#t$!"le sala!"ale #e l$%a )e*!$a!"e 2//. c$ $% !e+"m de
l$c!$ de 2/ ("le l$c!ata!e , !es#ect"& 15/ !e l$c!ate 72/ ("le >
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Plat"t!$l de &e%"t$!" a!e *l"+at"a sa cm#lete(e )!m$la!ele
#!e&a($te #e "%t!ea+a d$!ata de e)ect$a!e a #lat"" sala!""l!'Plat"t!$l este
*l"+at sa #ast!e(e )"sele )"scale #e "%t!ea+a #e!"ada a a%+aa!"" s" sa
t!a%sm"ta !+a%$l$" )"scal cm#ete%t c#"e, #e%t!$ )"eca!e a% #"%a "% $lt"ma
(" a l$%"" )e*!$a!"e a%$l$" c$!e%t, #e%t!$ a%$l )"scal e#"!at'
P!"% "%s$ma!ea &e%"t$!"l! *!$te l$%a!e !eal"(ate de tt" sala!"at""
sc"etat"", se *t"%e F%d$l de sala!"" *!$te !eal"(at "% l$%a !es#ect"&a s"
c%st"t$"e #e%t!$ sc"etate c>elt$"ala'As$#!a acest$" )%d se calc$lea(a ma"
m$lte cte s$#!tate de sc"etate , ast)el:
-C%t!"*$t"a $%"tat"" la A'S'7CAS9 "% #!ce%t de:
-#e%t!$ +!$#a I de m$%ca ;2 4
-#e%t!$ +!$#a II de m$%ca 264
-#e%t!$ +!$#a III de m$%ca 22 c$ )%d$l de sala!"" s"
c%st"t$"e dat!"e )ata de A'S'
-C%t!"*$t"a $%"tat"" la F%d$l de sa%atate "% #!ce%t de 6 )%d$l de
sala!"" s" c%st"t$"e dat!"e )ata de Casa As"+$!a!"l! de Sa%atate'
-C%t!"*$t"a $%"tat"" la F%d$l de sma "% #!ce%t de ; c$ )%d$l
de sala!"" s" c%st"t$"e dat!"e )ata de *$+et$l A'S'
-C%t!"*$t"a $%"tat"" la F%d$l de as"+$!a!" acc"de%te "% #!ce%t de
1,13. )%d$l de sala!"" s" c%st"t$"e dat!"e )ata de M"%"ste!$l Sa%atat""'
1.12 EVIDENTA DREPTURILOR SALARIALE
E&"de%ta d!e#t$!"l! sala!"ale s" a dec%ta!"l! c$ *$+et$l
as"+$!a!"l! sc"ale se e)ect$ea(a c$ a$t!$l $!mata!el! +!$#e de
c%t$!":
?!$#a 32@Pe!s%al s" c%t$!" as"m"late@d"% ca!e )ac #a!te:
C%t$l 321@#e!s%al - sala!"" dat!ate@
1.
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C$ a$t!$l acest$" c%t se t"%e e&"de%ta dec%ta!"l! c$
#e!s%al$l #e%t!$ d!e#t$!"le sala!"ale c$&e%"te acest$"a "% *a%" sa$ "% %at$!a,
"%cl$s"& a #!em""l! ac!date d"% )%d$l de sala!""'
C%t$l 321@Pe!s%al-sala!"" dat!ate@este $% c%t de #as"&'
I% c!ed"t$l c%t$l$" se "%!e+"st!ea(a:
-sala!""le s" alte d!e#t$!" c$&e%"te #e!s%al$l$" 75319'
I% de*"t$l c%t$l$" se "%!e+"st!ea(a:
-!et"%e!" d"% sala!"" !e#!e(e%t"%d a&a%s$!", s$me !et"%$te sala!"at"l!
dat!ate te!t"l!, c%t!"*$t"a #e%t!$ as"+$!a!"le sc"ale, c%t!"*$t"a #e%t!$
a$t!$l de sma, "m#("t$l #e sala!"", #!ec$m s" alte !et"%e!" dat!ate $%"tat""
732.,326,32,3;1,3;6,33394
-d!e#t$!" de #e!s%al %e!"d"cate 732594
-sala!""le %ete ac>"tate #e!s%al$l$" 7.12,.;19'
Sld$l c%t$l$" #e#!e("%ta d!e#t$!"le sala!"ale dat!ate'
C%t$l 32;@Pe!s%al-a$ta!e mate!"ale dat!ate@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta a$ta!el! de *ala
#e%t!$ "%ca#ac"tete tem#!a!a de m$%ca, a cel! #e%t!$ "%+!""!ea c#"l$l$", a
a$ta!el! de deces s" a alt! a$ta!e ac!date'
C%t$l 32; #e!s%al-a$ta!e mate!"ale dat!ate@ este $% c%t de
#as"&'
I% c!ed"t$l c%t$l$" se "%!e+"st!ea(a:
-a$ta!ele mate!"ale s$#!tate d"% c%t!"*$t"a $%"tat"" #e%t!$ as"+$!a!"
sc"ale, #!ec$m s" alte a$ta!e ac!date 73;1,53.9'
I% de*"t$l c%t$l$" se "%!e+"st!ea(a:
- a$ta!ele mate!"ale ac!date 73;1,53.94
-!et"%e!"le !e#!e(e%t"%d a&a%s$!" ac!date, s$me dat!ate $%"tat"" sa$
te!t"l!, c%t!"*$t"a #e%t!$ as"+$!a!" de sa%atate s" #e%t!$ a$t!$l de sma s"
"m#("t$l dat!at 732.,326,32,3;1,3;6,3;6,33394
-a$ta!e mate!"ale %e!"d"cate 73259'Sld$l c%t$l$" !e#!e("%ta a$ta!e mate!"ale dat!ate'
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C%t$l 32. A&a%s$!" ac!date #e!s%al$l$"@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta a&a%s$!"l! ac!date
sala!"at"l! s" este $% c%t de act"&'
I% de*"t$l c%t$l$" 32. Aa&a%s$!" ac!date #e!s%al$l$"@ se
"%!e+"st!e(a:
-a&a%s$!"le ac>"tate #e!s%al$l$" 7.12,.;194
-a&a%s$!"le %e!"d"cate 732594
I% c!ed"t$l c%t$l$" 32. A&a%s$!" ac!date #e!s%al$l$"@ se
"%!e+"st!ea(a:
-s$mele !et"%$te #e statele de sala!"" sa$ de a$ta!e mate!"ale
!e#!e(e%t"%d a&a%s$!" ac!date 7321,32;9'
Sld$l c%t$l$" !e#!e("%ta a&a%s$!"le ac!date'
C%t$l 325@D!e#t$!" de #e!s%al %e!"d"cate@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta d!e#t$!"l! de #e!s%al
%e!"d"cate "% te!me%$l le+al s" este $% c%t de #as"&'
I% c!ed"t$l c%t$l$ 325@D!e#t$!" de #e!s%al %e!"d"cate@ se
"%!e+"st!ea(a:
-s$mele dat!ate #e!s%al$l$", !e#!e(e%t"%d sala!"", s#!$!", adas$!",
a$ta!e de *ala s" alte d!e#t$!" %e!"d"cate "% te!me% 7321,32;,32.9'
I% de*"t$l c%t$l$" 325@D!e#t$!" de #e!s%al %e!"d"cate@ se
"%!e+"st!ea(a:
-s$mele ac>"tate #e!s%al$l$" 7.12,.;194
-d!e#t$!"le de #e!s%al %e!"d"cate #!esc!"se 76.9'
Sld$l c%t$l$" !e#!e("%ta d!e#t$!" de #e!s%al %e!"d"cate'
C%t$l 326@Ret"%e!" d"% sala!"" dat!ate te!t"l!@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta !et"%e!"l! ##!"!"l! d"%
sala!"" dat!ate te!t"l! s" este $% c%t de #as"&'
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I% c!ed"t$l c%t$l$" 326@Ret"%e!" d"% sala!"" dat!ate te!t"l!@se
"%!e+"st!ea(a:
-s$mele !et"%$te #e!s%al$l$", dat!ate te!t"l!, !e#!e(e%t"%d c>"!"",
c$m#a!a!" c$ #lata "% !ate s" alte *l"+at"" )ata de te!t" 7321,32;9'
I% de*"t$l c%t$l$" 326@Ret"%e!" d"% sala!"" dat!ate te!t"l!@ se
"%!e+"st!ea(a:
-s$mele ac>"tate te!t"l!, !e#!e(e%t"%d !et"%e!" sa$ ##!"!" 7.12,.;19'
Sld$l c%t$l$" !e#!e("%ta s$mele !et"%$te, dat!ate te!t"l!'
C%t$l 32 Alte dat!"" s" c!ea%te "% le+at$!a c$ #e!s%al$l@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta alt! dat!"" s" c!ea%te "%
le+at$!a c$ #e!s%al$l s" este $% c%t *")$%ct"%al'
I% c!ed"t$l c%t$l$" 32@Alte dat!"" s" c!ea%te "% le+at$!a c$
#e!s%al$l@ se "%!e+"st!ea(a:
-+a!a%t""le +est"%a!e !et"%$te #e!s%al$l$" 732194
-s$mele dat!ate #e!s%al$l$" #e%t!$ ca!e %$ s-a$ "%tcm"t state de
#lata, dete!m"%ate de act"&"tatea ee!c"t"$l$" ca!e $!mea(a sa se "%c>"da,
"%c$s"& "%dem%"(at""le #e%t!$ c%ced""le de d">%a %ee)ect$ate #"%a la
"%c>"de!ea ee!c"t"$l$" )"%a%c"a! 753194
-s$mele dat!ate #e!s%al$l$" s$* )!ma de a$ta!e 73;94
-s$mele "%casate sa$ !et"%$te #e!s%al$l$" 7.;1,321,32;9'
I% de*"t$l c%t$l$" 32 Alte dat!"" s" c!ea%te "% le+at$!a c$
#e!s%al$l@ se "%!e+"st!ea(a:
-s$mele ac>"tate #e!s%al$l$", e&"de%t"ate a%te!"! "% acest c%t 7.;194
-s$mele dat!ate de #e!s%al, !e#!e(e%t"%d c>"!"", a&a%s$!" %e$st")"cate,
sala!"", a$ta!e de *ala, s#!$!" s" adas$!" %ec$&e%"te, "m#$tat"" s" alte
de*"te 73;,.32,6/5,6/,6.,3326@4
-cta a#a!te d"% ec>"#ame%t$l de l$c!$ s$#!tata de #e!s%al
76.,332674
-&ala!ea *"letel! de t!atam%et s" d">%a,a t"c>etel! s" *"letel! decalat!"e s" a alt! &al!" ac!date #e!s%al$l$" 7.;294
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-dat!"" #!esc!"se sa$ a%$late 76.9'
Sld$l c!ed"t! al c%t$l$" !e#!e("%ta s$mele c$&e%"te
#e!s%al$l$", "a! sld$l de*"t!, s$mele dat!ate de #e!s%al'
C%t$l 3;1@As"+$!a!" sc"ale@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta dec%ta!"l! #!"&"%d
c%t!"*$t"a a%+aat!$l$" s" a #e!s%al$l$" la as"+$!a!"le sc"ale s" a
c%t!"*$t"e" #e%t!$ as"+$!a!"le sc"ale de sa%atate s" este $% c%t de #as"&'
I% c!ed"t$l c%t$l$" 3;1@As"+$!a!" sc"ale@ se "%!e+"st!ea(a:
-c%t!"*$t"a a%+aat!$l$" la as"+$!a!"le sc"ale 753.94
-c%t!"*$t"a a%+aat!$l$" #e%t!$ as"+$!a!"le sc"ale de sa%atate 753.94
-c%t!"*$t"a #e!s%al$l$" la as"+$!a!"le sc"ale 7321,32;94
-c%t!"*$t"a #e!s%al$l$" #e%t!$ as"+$!a!"le sc"ale de sa%atate
7321,32;9'
I% de *"t$l c%t$l$" 3;1@As"+$!a!" sc"ale@ se "%!e+"st!ea(a :
-s$mele &"!ate as"+$!a!"l! sc"ale s" as"+$!a!"l! sc"ale de
sa%atate7.1294
-s$mele dat!ate #e!s%al$l$", ce se s$#!ta d"% as"+$!a!" sc"ale 732;94
-dat!"" a%$late 76.9'
Sld$l c%t$l$" !e#!e("%ta s$mele dat!ate as"+$!a!"l! sc"ale s"
as"+$!a!"l! sc"ale de sa%atate'
C%t$l 3;6@A$t! de sma@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta dec%ta!"l! #!"&"%d
a$t!$l de sma, dat!at de a%+aat!, #!ec$m s" de #e!s%al, #t!"&"t le+"" s"
este $% c%t de #as"&'
I% c!ed"t$l c%t$l$" 3;6@A$t! de sma@ se "%!e+"st!ea(a: -
s$mele dat!ate de a%+aat! #e%t!$ c%st"t$"!ea )%d$l$" de sma 753.94
-s$mele dat!ate de #e!s%al #e%t!$ c%st"t$"!ea )%d$l$" de sma
7321,32;9'I% de*"t$l c%t$l$" 3;6@A$t! de sma se "%!e+"st!ea(a:
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-s$mele &"!ate !e#!e(e%t"%d c%t!"*$t"a $%"tat"" s" a #e!s%al$l$" #e%t!$
c%st"t$"!ea )%d$l$" de sma 7.1294
-dat!"" a%$late 76.9'
Sld$l c%t$l$" !e#!e("%ta a$t!$l de sma dat!at'
C%t$l 333@Im#("t$l #e &e%t"$!" de %at$!a sala!""l!@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta "m#("tel! #e &e%"t$!"le
sala!""l! s" a alt! d!e#t$!" s"m"la!e dat!ate *$+et$l$" stat$l$" s" este $% c%t
de #as"&'
I% c!ed"t$l c%t$l$" 333@Im#("t$l #e &e%"t$!" de %at$!a
sala!""l!@ se "%!e+"st!ea(a:
-s$mele !e#!e(e%t"%d "m#("t$l #e &e%"t$!" de %at$!a sala!""l! !et"%$t
d"% d!e#t$!"le *a%est" c$&e%"te #e!s%al$l$", #t!"&"t le+"" 7321,32;,32394
-s$mele !e#!e(e%t"%d "m#("t$l dat!at de cat!e cla*!at!"" $%"tat""
#e%t!$ #lat"le e)ect$ate cat!e acest"a 73/19'
I% de*"t$l c%t$l$" 333@"m#("t$l #e &e%"t$!"% de %at$!a
sala!""l!@ se "%!e+"st!ea(a:
-s$mele &"!atele la *$+et$l stat$l$" !e#!e(e%t"%d "m#("t$l #e &e%"t$!"le
de %at$!a sala!""l! s" alte d!e#t$!" s"m"la!e 7.1294
-dat!"" a%$late 76.9'
Sld$l c%t$l$" !e#!e("%ta s$mele dat!ate *$+et$l$" stat$l$"'
C%t$l 531@C>elt$"el" c$ sala!""le #e!s%al$l$"@
C$ a$t!$l acest$" c%t se t"%e e&"de%ta c>elt$"el"l! c$ sala!""le
#e!s%al$l$"'
I% de*"t$l c%t$l$" se "%!e+"st!ea(a:
-&ala!ea sala!""l! s" a alt! d!e#t$!" c$&e%"te #e!s%al$l$" 732194
-d!e#t$!" de #e!s%al #e%t!$ ca!e %$ s-a$ "%tcm"t statele de #lata,
a)e!e%te ee!c"t"$l$" "%c>e"at 7329'
C%t$l 53.@C>elt$"el" #!"&"%d as"+$!a!"le s" #!tect"a sc"ala@
2/
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C$ a$t!$l acest$" c%t se t"%e e&"de%ta c>elt$"el"l! #!"&"%d
as"+$!a!"le s" #!tect"a sc"ala'
I% de*"t$l c%t$l$" 53.@C>let$"el" #!"&"%d as"+$!a!"le sc"ale s"
#!tect"a sc"ala@ se "%!e+"st!ea(a:
-s$mele ac!date #e!s%al$l$", #t!"&"t le+"", #e%t!$ #!tect"a sc"ala
732;94
-c%t!"*$t"a $%"tat"" la as"+$!a!"le sc"ale s" de sa%atate 73;194
-c%t!"*$t"a $%"tat"" la c%st"t$"!ea )%d$l$" #e%t!$ a$t!$l de sma
73;69'
CAPITOLUL II: ACT CONSTITUTIV
AL SOCIETATII COMERCIALE “STAR” SRL
Sc"etatea se c%st"t$"e de cat!e:
-VASILE ION, cetatea% !ma%, dm"c"l"at "% B$c$!est",Aleea =e!+$l$" %!' 1, *l'2/, sc'1, et'1, a#'11, sect!2, "de%t")"cat c$ *$let"% de
"de%t"tate se!"a ?T %!' 1;5/03
-
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ART'2' De%$m"!ea sc"etat"" este : S'C STAR@
S'R'L, c%)!m d&e("" a%te!"!"tat"" )"!me" %!' ;/.30
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-cme!t c$ ama%$%t$l al #estel$", c!$staceel! s"
ml$stel!-.22;
-cme!t c$ ama%$%t$l al #a"%"", #!d$sel! de
#at"se!"e s" (a>a!asel!-.223
-cme!t c$ ama%$%t$l al *a$t$!"l! alcl"ce s"
%ealcl"ce-.22.
-cme!t c$ ama%$%t$l al #!d$sel! d"% t$t$%-.225
-cme!t c$ ama%$%t$l al a!t"clel! de me%a, $(
cas%"c-.233
-cme!t c$ ama%$%t$l al #!d$sel! c>"m"ce, te>%"c-
sa%"ta!e, mate!"ale de c%st!$ct""- .23
Act"&"tat"le #!ec"(ate ma" s$s da$ d!e#t$l s" la act"&"tat"
acces!"" le+ate, "% c%)!m"tate c$ "%te!#!eta!ea et"%ct"&a a c%t!actel! s" a
#!"%c"#"$l$" l"*e!tat"" c%t!act$ale ee!c"tate "% c%d"t"" le+ale'
CAPITOLUL III. CAPITALUL SOCIAL
A!t'1' Ca#"tal$l sc"al este de 2'///'/// le", s$*sc!"s s"
&a!sat "% %$me!a! s" este "m#a!t"t "% 2/ #a!t" sc"ale, a cate 1//'/// le" )"eca!e
s" &a )" det"%$t "% #!#!t"e de 1// de asc"at$l $%"c =ASILE ION, ca!$"a ""
a#a!t"% de aseme%ea "% ttal"tate s" *e%e)"c""le sc"etat"" s" tate !"sc$!"le s"
c%sec"%tele #"e!de!"l! #a%a la l"m"ta ca#"tal$l$" sc"al'
ART'2' MAORAREA CAPITALULUI SOCIAL
Ca#"tal$l sc"al #ate )" ma!at #e *a(a >ta!a!""
asc"at$l$" $%"c, #!"% c!ea!ea de %" #a!t" sc"ale, !e#!e(e%ta%d %" a#!t$!" "%
%$me!a! sa$ "% %at$!a ale asc"at$l$" $%"c sa$ #!"% "%cl$de!ea "% ca#"tal$l
sc"al a !e($ltatel! et!a!d"%a!e sa$ a *e%e)"c""l! sc"etat""'
ART';' REDUCEREA CAPITALULUI SOCIAL
Red$ce!ea ca#"tal$l$" sc"al, se )ace daca se c%stata
m"cs!a!ea ca#"tal$l$", da! %$ "%a"%te de a se )ace !e#a!t"(a!ea #!)"t$l$"'
ART'3' DREPTURILE SI OBLI?ATIILE DECUR?AND
DIN PARTILE SOCIALE
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Pat!"m%"$l sc"etat"" %$ #ate )" +!e&at de dat!"" sa$ alte
*l"+at"" #e!s%ale ale asc"at$l$" $%"c'U% c!ed"t! al asc"at$l$" $%"c #ate
)!m$la #!ete%t"" %$ma" as$#!a #a!t"" d"% *e%e)"c"$l sc"etat"" ce " se &a
!e#a!t"(a acest$"a la l"c>"da!ea sc"etat"" e)ect$ata "% c%d"t""le #!e(e%t$l$" act
c%st"t$t"&'
ART'.' CESIUNEA PARTILOR SOCIALE
Ces"$%ea ttala sa$ #a!t"ala a #a!t"l! sc"ale cat!e te!t" se
#ate )ace #e *a(a >ta!a!"" asc"at$l$" $%"c'
Ces"$%ea a!e e)ect )ata de te!t" %$ma" d"% mme%t$l
"%sc!"e!"" la Re+"st!$l Cme!t$l$"'
T!a%sm"te!ea m!t"s ca$(a a #a!t"l! sc"ale este
#s"*"la'I%t!a!ea mste%"t!"l! "% sc"etate se &a )ace c%)!m le+"l! #!"&"%d
s$cces"$%ea'
CAPITOLUL IV ATRIBUTIILE ASOCIATULUI UNIC.
ART'1' Asc"at$l $%"c a!e $!mata!ele at!"*$t"" #!"%c"#ale:
a'a#!*a st!$ct$!a !+a%"(at!"ca a sc"etat"" s" %$ma!$l de #st$!"4
*'%$meste adm"%"st!at!"" sc"etat"" s" le sta*"leste sala!"$l, "" desca!ca
de act"&"tatea ce "" !e&ca4
c'%$meste !+a%ele de c%d$ce!e, le sta*"leste sala!""le, le desca!ca de
act"&"tate, le !e&ca4
d'sta*"leste cm#ete%tele s" !as#$%de!"le c%d$ce!"" sc"etat""4
e'a#!*a s" md")"ca #!+!am$l de act"&"tate s" *$+et$l sc"etat""4
)'"s" da ac!d$l as$#!a c%t!actel! "%d"&"d$ale de m$%ca "%a"%te de
"%!e+"st!a!ea acest!a la Came!a de M$%ca a D"!ect"e" de M$%ca s" Oc!t"!""
Sc"ale s" a c%t!actel! de cla*!a!e c$ te!t""4
+'dec"de c$ #!"&"!e la c%t!acta!ea de "m#!$m$t$!" *a%ca!e s" la
ac!da!ea de +a!a%t""4
>'eam"%ea(a, a#!*a sa$ md")"ca *"la%t$l c%ta*"l s" c%t$l de
*e%e)"c"" s" #"e!de!", d$#a asc$lta!ea !a#!t$l$" adm"%"st!at!$l$" s" a#!*a
!e#a!t"(a!ea *e%e)"c""l! "%t!e asc"at"4
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"'dec"de c$ #!"&"!e la "%)""%ta!ea s" des)""%ta!ea s$c$!sale!l!, )"l"alel! s"
a+e%t""l!4
'dec"de c$ #!"&"!e la ma!"!ea sa$ !ed$ce!ea ca#"tal$l$" sc"al, la
md")"ca!ea %$ma!$l$" de #a!t" sc"ale, #!ec$m s" la ces"$%ea acest!a4
'dec"de c$ #!"&"!e la ad#ta!ea sa$ md")"ca!ea act$l$" c%st"t$t"&,
#!ec$m s" la t!a%s)!ma!ea )!me" $!"d"ce a sc"etat""4
l'dec"de c$ #!"&"!e la cmasa!ea, d"&"(a!ea sa$ d"(l&a!ea s" l"c>"da!ea
sc"etat""4
m'dec"de c$ #!"&"!e la eec$ta!ea de !e#a!at"" ca#"tale s" !eal"(a!ea de
"%&est"t"" %"4
%'dec"de c$ #!"&"!e la act"%a!ea "% $st"t"e a c%d$ce!"" sc"etat"" #e%t!$
#a+$*e #!"c"%$"te aceste"a4
'dec"de "% !"ce alte #!*leme #!"&"%d sc"etatea'
Dec"(""le "% #!*lemele #!e&a($te la l"te!ele s" l &! #$tea )" ad$se la
"%de#l"%"!e %$ma" d$#a a#!*a!ea l! de cat!e !+a%$l ca!e a a#!*at
c%st"t$"!ea sc"etat""'
CAPITOLUL V. DIRECTIA SOCIETATII.NUMIRE
ORGANI!ARE.
ART'1' Adm"%"st!at!$l sc"etat"" &a )" dm%"sa!a
=ASILE MIAELA, cetatea% !ma%, dm"c"l"ata "% B$c$!est", Aleea
=e!+$l$" %!'1, *l'2/, sc'1, et'1, a#'11, sect!2, "de%t")"cata c$ *$let"% de
"de%t"tate se!"a ?D %!' //1;316
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a*ate!"le de la act$l c%st"t$t"& s" #e%t!$ +!esel"le "% adm"%"st!a!ea
sc"etat""'
Re#!e(e%ta%t$l le+al al sc"etat"" este asc"at $%"c'Re#!e(e%ta!ea este
+e%e!ala $!m"%d a )" ee!c"tata "% !a#!t$!"le c$ alte sc"etat", c$ !+a%ele
)"%a%c"a!-*a%ca!e, c$ !+a%ele stat$l$" s" ale $st"t"e", #!ec$m s" "%
!a#!t$!"le c$ #a!te%e!"" cme!c"al" s" c$ sala!"at"" sc"etat""'
Sc>"m*a!ea !e#!e(e%ta%t$l$" sc"etat"" se >ta!aste de cat!e asc"at$l
$%"c c$ !es#ecta!ea c%d"t""l! de )!ma s" de #$*l"c"tate #!e&a($te de
le+e'
Pe%t!$ !e#!e(e%ta!ea sc"etat"", asc"at$l $%"c #ate dele+a $% a&cat,
$% c%s"l"e! $!"d"c sa$ alta #e!sa%a'
ART'2 ATRIBUTIILE ADMINISTRATORULUI
Adm"%"st!at!$l a!e $!mata!ele at!"*$t"":
a' a%+aea(a #e!s%al4
*' ela*!ea(a s" a#!*a !e+$lame%t$l "%te!"! al sc"etat"" #!"% ca!e se
sta*"lesc "%dat!"!"le s" !es#%sa*"l"tat"le #e!s%al$l$" sc"etat"" #e
cm#a!t"me%te 4
c' a#!*a #e!at"$%" de "%casa!" s" #lat"4
d' a#!*a #e!at"$%" de &"%(a!e c$m#a!a!e de *$%$!"4
e' a#!*a "%c>e"e!ea de c%t!acte de "%c>"!"e!e4
)' sta*"leste tact"ca s" state+"a de ma!et"%+4
+' a#!*a "%c>e"e!ea sa$ !e("l"e!ea alt! c%t!acte4
>' s$#$%e a%$al asc"at$l$" $%"c "% te!me% de t!e" l$%" de la
"%c>"de!ea ee!c"t"$l$", !a#!t$l c$ #!"&"!e la act"&"tatea sc"etat"",
*"la%t$l s" c%t$l de *e%e)"c"" s" #"!de!" #e a%$l #!ecede%t, #!ec$m s"
#!"ect$l #!+!am$l$" de act"&"tate s" #!"ect$l de *$+et al sc"etat"" #e
a%$l $!mat!4
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CAPITOLUL VI.ACTIVITATEA SOCIETATII
Ee!c"t"$l )"%a%c"a! "%ce#e la 1 "a%$a!"e s" se te!m"%a la ;1 decem*!"e
al )"eca!$" a%' P!"m$l ee!c"t"$ )"%a%c"a! "mce#e la data c%st"t$"!""
sc"etat""'
CAPITOLUL VII.INTOCMIREA BILANTULUI SI
CONTULUI DE BENEFICII SI PIERDERI
Sc"etatea &a "%tcm" a%$al *"la%t$l s" c%t$l de *e%e)"c"" s" #"e!de!"
"% le" s" &a t"%e e&"de%ta act"&"tat"" ec%m"c-)"%a%c"a!e, a&"%d "% &ede!e
%!mele metdl+"ce ela*!ate de M"%"ste!$l F"%a%tel!'
CAPITOLUL VIII. VENITURI SI CHELTUIELI
=e%"t$!"le sc"etat"" se c%st"t$"e d"%:
-d%at"", s$*&e%t"", s$cces"$%" s" d*"%("4
-s#s!"(a!"4
-de#$%e!" de s$me la *a%c" "% le" sa$ &al$ta )ac$te de #e!sa%ele )"("ce
sa$ $!"d"ce "% c%t$l sc"etat""4
-alte "%casa!" s" &e%"t$!"'
C>elt$"el"le sc"etat"" s$%t )!mate d"%:
-c>elt$"el" de dta!e ale sc"etat"" c$ m"lace )"e, "m*"l"(a!"
%ec!#!ale s" *"ecte de "%&e%ta!4
-c>let$"el" c$ sala!""le s" #!tect"a sc"ala a)e!e%ta, +!at")"cat"", #!"me s"
c>elt$"el" c$ cla*!at!"" ete!%" 4
-c>elt$"el" c$ "%t!et"%e!ea s" )$%ct"%a!ea m"lacel! de t!a%s#!t s"
$t"lael! d"% dta!e4
-am!t"(a!ea m"lacel! )"e d"% dta!e c%)!m !e+leme%ta!"l! le+ale
"% &"+a!e4
-c>elt$"el" c$!e%te de "%t!et"%e!e s" )$%ct"%a!e a sc"etat"" 7e%e!+"e
elect"ca, a#a, +a(e, tele)%, "%cal("!e,#sta, )a(, c>"!"", etc'94
-c>let$"el" c$ !eclama s" #$*l"c"tate4
-c>elt$"el" de #!tcl4
-c>elt$"e!" de detasa!e-de#lasa!e4-s#%s!"(a!" s" d%at"" "% l"m"ta le+ala, alte c>elt$"el"'
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CAPITOLUL I8.CALCULAREA SI REPARTI!AREA
BENEFICIILOR SI PIRDERILOR.
Be%e)"c"$l sc"etat"" se sta*"leste #!"% *"la%t$l a#!*at de asc"at$l
$%"c'Be%e)"c"$l "m#(a*"l se sta*"leste ca d")e!e%ta "%t!e s$ma ttala a
&e%"t$!"l! "%casate s" s$ma c>elt$"el"l! e)ect$ate #e%t!$ !eal"(a!ea
acest! &e%"t$!"'
Pe%t!$ dete!m"%a!ea acest$" *e%e)"c"$ se &a ded$ce d"% *e%e)"c"$l
a%$al )%d$l de !e(e!&a, ca!e &a )" de cel m$lt . d"% ttal$l *e%e)"c"$l$"
#!e&a($t la *"la%t$l c%ta*"l a%$al 7c%st"t$"!ea l$" e)ect$"%d$-se #"%a ce
&a at"%+e 2. d"% ca#"tal$l sc"al9'
D"% *e%e)"c"$l ast)el !amas se scade "m#("t$l le+al, !e($lt"%d
*e%e)"c"$l c$&e%"t asc"at"l!'
Plata *e%e)"c"$l$" c$&e%"t asc"at$l$" $%"c se &a )ace de sc"etate "%
cel m$lt ; l$%" de la a#!*a!ea *"la%t$l$" de cat!e asc"at$l $%"c'
P"e!de!"le !e($ltate d"% act"&"tatea sc"etat"" se s$#!ta de asc"at$l
$%"c "% #!#!t"e de 1//'
I% ca($l "%!e+"st!a!"" de #"e!de!", asc"at$l se *l"+a sa a%al"(e(e
ca$(ele s" sa "a mas$!" de !ec$#e!a!e d$#a ca('
CAPITOLUL 8.MODIFICAREA FORMEI 9URIDICE'
Sc"etatea &a #$tea )" t!a%s)!mata "% alte )!ma de #!#!"etate #!"%
dec"("a asc"at$l$" $%"c s" d$#a *t"%e!ea a#!*a!"l! le+ale'
Pe%t!$ c%st"t$"!e %$a sc"etate &a "%de#l"%" )!mal"tat"le le+ale de
"%!e+"st!a!e s" #$*l"ca!e ce!$te de "%)""%ta!ea sc"etat"l! cme!c"ale'
CAPITOLUL 8I.DI!OLVAREA SI LICHIDAREA
SOCIETATII
Sc"etatea se d"(l&a d"% $!mata!ele mt"&e:
-"m#s"*"l"tatea !eal"(a!"" *"ect$l$" sc"etat""4
-)al"me%t$l4
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-!ed$ce!ea ca#"tal$l$" sc"al la d"% cel "%"t"al, sa$
m"cs!a!ea s$* m"%"m$l le+al, daca asc"at$l %$ dec"de cm#leta!ea l$"4
-"m#!e$!a!" de )!ta ma!a s" c%sec"%tele l!, daca d$!ea(a
ma" m$lt de sase l$%" s" se c%stata ca )$%ct"%a!ea "% c%t"$a!e a
sc"etat"" %$ ma" e #s"*"la4
-"% !"ce alte s"t$at"" #e *a(a >ta!"!"" asc"at$l$" $%"c'
L"c>"da!ea sc"etat"" se #!d$ce "% ca( de d"(l&a!e c$
!ec$#e!a!ea Le+"" ;1"!"ate, st!adal, "% t"!+$!" s"
e#("t"" c$ &"%(a!e'
Sc"etatea se #ate asc"a c$ alte sc"etat" cme!c"ale s" de
#!d$ct"e, cme!c"al"(a!e, )"%a%c"a!-*a%ca!e d"% Rma%"a s"
st!a"%atate'Pate #a!t"c"#a "% cal"tate de act"%a! la sc"etat" cme!c"ale
#e act"$%"'
P!e&ede!"le #!e(e%t$l$" act c%st"t$t"& se cm#letea(a de d!e#t c$
d"s#("t""le le+"" sc"etat"l! cme!c"ale s" a cel!lalte acte %!mat"&e "%mate!"e'
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P!e(e%t$l act c%st"t$t"& a )st !edactat "% #at!$ eem#la!e, a(", data
a$te%t")"ca!""'
ASOCIAT UNIC,
CAPITOLUL III: APLICATIE PRACTICA LA
SC “STAR” SRL
S.C. "STAR" S.R.L
B I L A N T I N I T I A L
LA DATA DE 31.12.2004
A C T I V P A S I V
212 "Constructii" 950,000,000 1012 "Capital social varsat" 1,400,000,000
371 "Marfuri" 150,000 1068 "Alte rezerve" 380,000,000
411 "Clienti" 410,000 121 "rofit si pier!ere" 660,000,000
4424 "#$#A !e rec#" 10,100,000 162 "Cre!# %anc# pe t# lun&" 100,000,000
5121"Ct#la %anci in lei" 2,100,000,000 401 "'urnizori" 360,000
5311 "Casa in lei " 10,000,000 421 "ers#( sal#!atorate" 530,300,000
)A* AC+$ 3,070,660,000 )A* A+$ 3,070,660,000
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I 'Pe data de 1'/1'2//. SC STAR@ SRL em"te 1// de act"$%" la #!et de
em"s"$%e de 1/'/// le""("t"%ea(a $% m"lc de
t!a%s#!t c%)!m )act$!"" %!'1 "% &ala!e de 1//'///'/// T=A, )""%d
am!t"(at "% 1/ a%"'
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1' Ac>"("t"%a!ea m"lc$l$" de t!a%s#!t de la )$!%"(!":
3/3 110'///'///
21; A D 21; 1//'///'///
3/3 P C 3325 10'///'///
3325 A D
3325 T=A ded$ct"*"la@
21; M"lace de t!a%s#!t@
3/3 F$!%"(a!" de "m*"l"(a!"@
2' Plata )$!%"(!$l$":
3/3 P 8 D 3/3 .121 110'///'///
.121 A - C
3/3 F$!%"(!" de "m*"l"(a!"@
.121 C%t$!" c$!e%te la *a%c" "% le"@
;' I%!e+"st!a!ea am!t"(a!"" #e%t!$ #!"m$l a% de )ls"%ta:
21 P C 51 21 1/'///'///
51 A D
III La data de 1.'/1'2//. sc"etatea ac>"("t"%ea(a mate!"" #!"me
c%)!m )act$!"" %!' 2 "% &ala!e de 5/'///'/// le" #l$s T=A:
1' Ac>"("t"%a!ea mate!""l! #!"me :
;/1 A D 3/1 61'3//'///
3/1 P C ;/1 5/'///'///
3325 A D 3325 11'3//'///
;/1 Mate!"" #!"me
3/1 F$!%"(!"
3325 T=A ded$ct"*"la
I= La data de 2/'/1'2//. sc"etatea se a#!&"("%ea(a c$ ec>"#ame%t
de l$c!$ c%)!m )act$!"" %!';,la cst de ac>"("t"e de 2/'///'/// le" #l$s
T=A'D"st!"*$"e ec>"#ame%t de l$c!$ sala!"at"l!, st""%d ca ./ s$#!ta
$%"tatea s" ./ salat"at"" #l$s T=A'C%t!a&ala!ea ec>"#ame%t$l$" se
!et"%e la s)"!s"t$l l$%"" d"% sala!"$'1' A#!&"("%a!ea c$ ec>"#ame%t de l$c!$ de la )$!%"(! :
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;/; A D 3/1 2;'//'///
3/1 P C ;/; 2/'///'///
3325 A D 3325 ;'//'///
;/; Mate!"ale de %at$!a *"ectel! de "%&e%ta!
3/1 F$!%"(!"
3325 T=A ded$ct"*"la
2' Da!ea "% )ls"%ta a ec>"#ame%t$l$" de l$c!$ :
5/; A D 5/; ;/; 2/'///'///
;/; A 8 C
5/; C>elt$"el" #!"&"%d mate!"alele de %at$!a *"ectel! de "%&e%ta!@
;/; Mate!"ale de %at$!a *"ectel! de "%&e%ta!
;' D"st!"*$"!ea ec>"#ame%t$l$" de l$c!$ sala!"at"l! la #!et de
1/'///'/// le" #l$s T=A 7./ d"% #!et$l de ac>"("t"e9 :
322 A D 322 11'0//'///
6. P C 6. 1/'///'///
3326 P C 3326 1'0//'///
322 Alte c!ea%te c!ea%te "% le+at$!a c$ #e!s%al$l
6. Alte &e%"t$!" d"% e#lata!e
3326 T=A ded$ct"*"la
3' Se "%!e+"st!ea(a #lata )$!%"(!"l! de mate!"" #!"me s" ec>"#ame%t de
l$c!$ :
3/1 P 8 D 3/1 .121 0.'2//'///
.121 A 8 C
3/1 F$!%"(!"
.121 C%t$!" la *a%c" "% le"
=' 1' Se )ace !e+$la!"(a!ea T=A-$l$" :
3326 P 8 D 3326 3325 1'0//'///
3325 A 8 C
3326 T=A clectata
3325 T=A ded$ct"*"la
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2' Se "%!e+"st!ea(a T=A-$l de !ec$#e!at 7T=A ded$ct"*"l GT=A
clectat9:
3323 A D 3323 3325 ;2';//'///
3325 A 8 C
3323 T=A de !ec$#e!at
3325 T=A ded$ct"*"la
=I' 1' Se !"d"ca *a%" d"% *a%ca #e%t!$ #lata c>e%("%e" a II-a a l$%""
decem*!"e "% &ala!e de .;/';//'/// le": .1
A D .1 .121 .;/';//'///
.121 A 8 C
.1 ="!ame%te "%te!%e
.121 C%t$!" la *a%c" "% le"@
2' Se ad$c *a%"" "% cas"e!"a $%"tat""
.;11 A D .;11 .1 .;/';//'///
.1 A 8 C
.;11 Casa "% le" :
.1 ="!ame%te "%te!%e
;' Se #latesc sala!""le :
321 P 8 D 321 .;11 .;/';//'///
.;11 A 8 C
321 Pe!s%al- sala!"" dat!ate@
.;11 Casa "% le"@
3' Se !"d"ca *a%" d"% *a%ca #e%t!$ #lata a&a%s$l$" #e l$%a "a%$a!"e 2//.
"% &ala!e de 1'///'///'/// le":
.1 A D .1 .121 1'///'///'///
.121 A 8 C
.1 ="!ame%te "%te!%e
.121 C%t$!" la *a%c" "% le"
.' Se ad$c *a%"" "% casa :
.;11 A D .;11 .1 1'///'///'/// .1 A 8 C
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.;11 Casa "% le"@
.1 ="!ame%te "%te!%e
5' Se #latesc a&a%s$!"le :
32. A D 32. .;11 1'///'///'///
.;11 A 8 C
32. A&a%s$!" ac!date #e!s%al$l$"
.;11 Casa "% le"
6' Se "%!e+"st!ea(a la s)"!s"t$l l$%"" sala!"" *!$te "% &ala!e de
2'///'///'/// le" :
531 A D 531 321 2'///'///'///
321 P C
531 C>elt$"el" c$ sala!""le #e!s%al$l$"
321 Pe!s%al sala!"" dat!ate
' Se "%!e+"st!ea(a !et"%e!"le d"% sala!"" :
321 P 8 D 3.1 1'5/1'0//'///
3;12 P C 70,. 9 3;12 10/'///'///
3;13 P C 75,. 9 3;13 1;/'///'///
3;62 P C 71 9 3;62 2/'///'///
333 P C 72./'///'/// le"9 333 2./'///'///
322 A 8 C 322 11'0//'///
32. A 8 C 32. 1'///'///'///
321 Pe!s%al sala!"" dat!ate
3;12 C%t!"*$t"a #e!s%al$l$" la A'S'@
3;13 C%t!"*$t"a a%+aat"l! #e%t!$ A'S'S'@
3;62 C%t!"*$t"a #e!s%al$l$" la )%d$l de sma
333 Im#("t$l #e sala!""@
322 Alte c!ea%te "% le+at$!a c$ #e!s%al$l
32. A&a%s$!" ac!date #e!s%al$l$"
=II' 1' Pe data de ;/'/1'2//. sc"etatea c%t!actea(a $% c!ed"t *a%ca!
#e te!me% l$%+ "% &ala!e de 1/'///'///'/// le" :152 P C .121 152 1/'///'///'///
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.121 A D
152 C!ed"te *a%ca!e #e te!me% l$%+
.121 C%t$!" la *a%c" "% le"
2' Se "%!e+"st!ea(a !am*$!satea c!ed"t$l$" e"ste%t :
.121 A 8 C 152 .121 1//'///'///
152 P 8 D
.121 C%t$!" la *a%c" "% le"@
152 C!ed"te *a%ca!e #e te!me% l$%+@
;' Se "%casea(a c!ea%ta de la cl"e%t" :
.121 A D .121 311 31/'///
311 A 8 C
.121 C%t$!" la *a%c" "% le"@
311 Cl"e%t"
=III' 1' I%c>"de!ea c%t$!"l! de &e%"t$!" :
6. P 8 D 6. 121 1/'///'///
121 P C
6. Alte &e%"t$!" d"% e#lata!e
121 P!)"t s" #"e!de!e
2' I%c>"de!ea c%t$!"l! de c>elt$"el" :
121 A D 121 2'/;/'///'///
5/; A 8 C 5/; 2/'///'///
531 A 8 C 531 2'///'///'///
51 A 8 C 51 1/'///'///
121 P!)"t s" #"e!de!e
5/; C>elt$"el" #!"&'mat'de %at'*'"%&e%ta!
531 C>elt$"el" c$ sala!""le #e!s%al$l$"
51 C>elt$"el" de e#lata!e #!"&"%d "m*"l"(a!"le
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- 1011 "Capital su%scris nevarsat " C - 1012 "Capital su%scris varsat" C
+.0 +.1#400#000#000/-.900#000 /C.900#000 /-.0 /C.900#000
-.900#000 C.900#000 -.0 C.1#400#900#000
( ( 'C.1#400#900#000
- 1041 "rie !e eisiune" C - 1068 "Alte rezerve" C
+.0 +.380#000#000/-.100#000 /C.100#000 /-.0 /C.100#000
-.100#000 C.100#000 -.0 C.380#100#000
( ( 'C.380#100#000
- 121 "rofit si pier!ere" C - 162 "Cre!ite %ancare pe t# lun&" C
+.660#000#000 +.100#000#000/-.2#030#000#000 /C.10#000#000 /-.100#000#000 /C.10#000#000#000
-.2#030#000#000 C.670#000#000 -.100#000#000 C.10#100#000#000
'-.1#360#000#000 'C.10#000#000#000
- 212 "Constructii" C - 213 "Miloace !e transport" C
+.950#000#000 +.0/-.0 /C.0 /-.100#000#000 /C.0
-.950#000#000 C.0 -.100#000#000 C.0
'-.950#000#000 '-.100#000#000
- 281 "Aortiz# privin! i# corporale" C - 301 "Materii prie" C
+.0 +.0
/-.0 /C.10#000#000 /-.60#000#000 /C.0-.0 C.10#000#000 -.60#000#000 C.0
'C.10#000#000 '-.60#000#000
- 303 ")%iecte !e inventar" C - 371 "Marfuri" C
+.0 +.150#000/-.20#000#000 /C.20#000#000 /-.0 /C.0
-.20#000#000 C.20#000#000 -.150#000 C.0
( ( '-.150#000
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- 401 "'urnizori" C - 404 "'urnizori !e io%ilizari" C
+.360#000 +.0/C.71#400#000 /-.119#000#000 /C.119#000#000
23#800#000 -.119#000#000 C.119#000#000
/-.95#200#000 /C.95#200#000 ( (
-.95#200#000 C.95#560#000
'C.360#000
- 411 "Clienti" C - 421 "ersonal(salarii !atorate" C
+.410#000 +.530#300#000/-.0 /C.410#000 /-.1#601#900#000 /C.2#000#000#000
-.410#000 C.410#000 530#000#000
( ( /-.2#132#200#000
-.2#132#200#000 C.2#530#300#000
'C.398#100#000
- 425"Avansuri acor!ate personalului" C - 4312 "C#A#" C
+.0 +.0/-.1#000#000#000 /C.1#000#000#000 /-.0 /C.190#000#000
-.1#000#000#000 C.1#000#000#000 -.0 C.190#000#000
( ( 'C.190#000#000
- 4314 "C#A##" C - 4372 "C##'# soa" C
+.0 +.0/-.0 /C.130#000#000 /-.0 /C.20#000#000
-.0 C.130#000#000 -.0 C.20#000#000
'C.130#000#000 'C.20#000#000
- 4424 "$A !e recuperat" C - 4426 "$A !e!ucti%ila" C
+.10#100#000 +.0/-.32#300#000 /C.0 /-.19#000#000 /C.32#300#000
-.42#400#000 C.0 11#400#000 1#900#000'-.42#400#000 /-.34#200#000 /C.34#200#000
-.34#200#000 C.34#200#000
( (
- 4427 "$A colectata" C - 4282 "Alte creante in le& cu personalul" C
+.0 +.0/-.1#900#000 /C.1#900#000 /-.11#900#000 /C.11#900#000
-.1#900#000 C.1#900#000 -.11#900#000 C.11#900#000
( ( ( (
- 5121 "Conturi la %anci in lei" C - 5311 "Casa in lei" C
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+. 2#100#000#000 +.10#000#000/-. 1#000#000 /C.119#000#000 /-.530#300#000 /C.530#300#000
10#000#000#000 95#200#000 1#000#000#000 1#000#000#000
410#000 1#000#000#000 /-.1#530#000#000 /C.1#530#300#000
/-.10#001#410#000 100#000#000 -.1#540#300#000 C.1#530#300#000
530#300#000 '-.10#000#000
/C.1#844#500#000
-.12#101#410#000 C.1#844#500#000
- 456 "-econtari cu actionarii" C - 444 "+pozitul pe salarii" C
+.0 +.0/-.1#000#000 /C.1#000#000 /-.0 /C.250#000#000
-.1#000#000 C.1#000#000 -.0 C.250#000#000
( ( 'C.250#000#000
- 581 "$iraente interne" C - 603 "C# privin! o%# !e inventar" C
+.0 +.0/-.1#000#000#000 /C.1#000#000#000 /-.20#000#000 /C.20#000#000
530#300#000 530#300#000 -.20#000#000 C.20#000#000
/-.1#530#300#000 /C.1#530#300#000 ( (
-.1#530#300#000 C.1#530#300#000
( (
- 641 "C# cu salariile personalului" C - 681 "C# !e epl# priv# aortizarea" C
+.0 +.0/-.2#000#000#000 /C.2#000#000#000 /-.10#000#000 /C.10#000#000
-.2#000#000#000 C.2#000#000#000 -.10#000#000 C.10#000#000
( ( ( (
- 7588 "Alte venituri !in eploatare" C
+.0/-.10#000#000 /C.10#000#000
-.10#000#000 C.10#000#000
( (
;0
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S.C." STAR"S.R.L.
B I L A N T F I N A L
*A 31 +A# 2005
A C T I V P A S I V
121 "rofit si pier!ere" 1,360,000,000 1012 "Capital social varsat" 1,400,900,000
212 "Constructii" 950,000,000 1068 "Alte rezerve" 380,100,000
213 "Mil# !e transp#" 100,000,000 162 "Cre!# %anc# pe t# lun&" 10,000,000,000
301 "Materii prie" 60,000,000 281"A# priv# io%# corp#" 10,000,000
371 "Marfuri" 150,000 401 "'urnizori" 360,000
4424 "#$#A# !e rec#" 42,400,000 421 "+pozitul pe profit" 398,100,000
5121"Ct# la %anci# in lei" 10,256,910,000 4312 "C#A##" 190,000,000
5311 "Casa in lei" 10,000,000 4314 "C#A###" 130,000,000
4372 "C#'#" 20,000,000
444 "+pozitul pe salarii" 250,000,000
)A* AC+$ 12,779,460,000 )A* A+$ 12,779,460,000
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ANEXE:DOCUMENTE CONTABILE
31
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BIBLIOGRAIE
LE?EA CONTABILITATII NR' 2