Referenti stingiticl: Pref, ri. Era HOROMNEA Pret une Necus TABARA Constantin TOMA MANAGEMENTUL CONTABILITATII FINANCIARE 2012 MSL WoIDOvA)CUPRINS nnn INTRODUCERE sevens Capita 1 CONCEPTE DE BAZ IN CONTABILITATEA FIN SNCTARK...21 1 Conia fianir component de ac tama coni ua 21 12 Ua dlr intr coma ee lr norte 2? 1 carer eine le nfortiter th trie rece ee38 Str Cmetenauecanae haan 3 137 Canetti cate apienore eH 1 Prine plebin conte nance ls Regt gence evar lnentr in tai iran Capt? IMAGINE FIDELA, IDEAL PENTRU CONTABILITATEA FINANCIAHA St SITUATIILE FINANCIARE ANUALE. —s 21. eer concep de weg file oom 4 22 Nine amet tt orc fal sal li 8 Liane ie cont tearm comabe apne nnn 8? 2a Gontpal dela fd na (Captlel3 CONTABILITATEA PRINCIPALELOR OPERATH PRIVIND, GCLUL DE PRPLOMTARE sn srcrescrencrsncernmscnscnns ec 1 Conia soar prod ny de tenn S20 Demat src psd soul produc Sasa cxsue 4112 Panicle eva scuror 8 313. Organics conatiti sete yale a tact > 318 Carabinieri eater ime mai 3 5.15 Conable stot cs de provi 3° $16: Consiite rush iat 4.17. Contin ocr lea eh tos [AER Contbitates nina pelor m1 312 Comat to Me S111, Contbibts jst pony psi sacar pod! a son deve. 142. Comat operate ie dcotr ee SZ Delmiit ystwcet pind ae yisale 3.22 Panicalartaie evs dati cans 323 Contbnea eon cu fice yee 324. Conia deol acai de lates fon saad 53.25. Conabiaten decor co ge sat andre sc ag tspiasne pes, 25 inp sant 3252 Tavape isres acai 3253 npoutlpo anti erat rior 3255, Suwon 3255 te mpota tose viva ais 3256 Fondo sooo fave svat sos 3287, Atedatoperean cu bug a 3.26, Conabiiaen decprr neal gat ica sl 3281 Conwotieos soso ne tas sta 3262 Conwoitotordeconno rnd terms de paca. 3283 Conoitee desont xasocuh 3.284 Contbitaosopralor dostquts pais 321 Consblaesdconorcn dean gerard dee 5324 Contbliate oper pusnd niente de ean we 287 Coie chai 2 Devore a aer nus octane 3263, Stove pene mesttvactie 3.28, Conbiinten ecm ea ii 210, Conabaea gun pees desis csr 43 Cotbtcac oper decree 35:1 Doli sinensis de wears 533.2 Paiculadi evatuae operator de veers, 3 Imes nacre pe armen set ELE Satter et oi it 337 Gents seep ome Sst 43.4 Contbitate tor ent fons po lomo seein 3245 Contabtatse ota de cast ee 33.5. Contain opened ns pf aes iy ‘ar isa ‘98 ze 43:2 Contbiate doar pics ar 8 Soin Bs FONA-anoeet cuaiS ania 22 Cintmote scotia mara. 29 2252 Cots tea = sbi never vealr be terres 33 ecient opens pe ie ies 4362 Gonos canna aso. ; 3.37, Cones mest inte ne 2s 534 comms rey pisos no sede ITATEA PRINCIFALELOR OFERAFIFRIVIND DEINVESTTI en 42 Renna hbo se 1G Cones treo 12 Chatwcil fe dotne 13. Coneainie tects iene, ce cnr did 21 tsiedesine cl er as 134 Aiea nee 20 41. antigo np “ei Conabttnteerr cd 122 Conuhtunce mace fi Ea 4 Costar htt esi cra oral 5 Cometic tit fn £3 esr po rs pve” into. iaihhdaiahalandaniaianaiaaaie Capitol 8 CONTABILITATEA PRINCIPALELOR OPERATH PRIVIND, CELT DEFINANTARES a a8 Copan man anor th aie ie bs Ti Contac ena 3 1ST conte conti copa Sc 36 £2..2 Consoises rice cptau sel aunior opi, Stet erat grr econ sep Py 52513 Grit nl id 3 brig ete!TOMA Monae cna ance _ 522 Connbiaes road son - as 512 Ann ane aiin omgirsomgs 323 Gomublmen rnc 39 Spero a “ 5.24 Conair xsi seas cp 358 STS ak nul pss 4 Conair proven g fone ; 54 Coline paar dp 1 Vereen conta tor per ibrar SI Conlon temo din Sgn 92 ‘hss deer mal Cais etre) “s 542 Gombe eso banca perme ng 7 erecta oe a 543 consti dtorlor ing venience 8 legs apr eure ual petmeing nnn ” i 590 “items cate tie at ve {Copel 6 CONTABILETATEA CHELTUIELILOR wnenenmnnnn £17" Demis nai sx separ sexsi ‘Det sf eae grind tte. nn Scant dtr cesta: be Se eee 12. 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