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CONTABILITATE ………………………………………………………………………………..3

1.1
DEFINIȚII………………………………………………………….
………………………3

1.2
RECUNOAȘTEREA……………………………………………………………………..6

1.3
EVALUAREA…………………………………………………………………………….10

1.4 CONTUL DE PROFIT ȘI PIERDERE ……………………………………………..14

1.4.1 INFORMAȚII CE TREBUIE PREZENTATE ÎN CONTUL DE PROFIT ȘI
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2.2

MODELUL DE PRINCIPIU PRIVIND CONTABILITATEA FINANCIARĂ A
CHELTUIELILOR ȘI VENITURILOR……………………………………………………….1!

2.2.1
CONTABILITATEA
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2.2.2
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2.2.3
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2.2.6
CONTABILITATEA
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2.2.#
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CAPITOLUL 4
CAPITOLUL 4
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STUDIU DE CAZ…………………………………………………………31

4.1
PREZENTAREA
SOCIETĂȚII……………………………………………………….31

4.2

ANALIZA CHELTUIELILOR ÎNTREPRINDERII…………………………………34
4.2.1

ANALIZA CHELTUIELILOR AFERENTE VENITURILOR TOTALE ALE
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ANALIZA CHELTUIELILOR LA 1000 LEI CIFRĂ DE AFACERI………..3!
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APRECIERI FINALE……………………………………………………………….4
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CAPITOLUL 1: APROFUNDĂRI PRIVIND CONTABILITATEA VENITURILOR
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1.2 RECUNOAȘTEREA
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1.4 CONTUL DE PROFIT ȘI PIERDERE
1.4 CONTUL DE PROFIT ȘI PIERDERE
13

1.4.1 INFORMAȚII CE TREBUIE PREZENTATE ÎN CONTUL DE PROFIT ȘI
1.4.1 INFORMAȚII CE TREBUIE PREZENTATE ÎN CONTUL DE PROFIT ȘI
PERDERE
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3

Standardul Internațional de Contabilitate IAS 1
14

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1.4.2 PROFITUL NET SAU
1.4.2 PROFITUL NET SAU
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4

Standardul Internațional de Contabilitate IAS 1-
re!entare
a situațiilor f
inanciare
5

Standardul Internațional de Contabilitate IAS 8-rofitul net
sau pierderea netă a perioadei, erori funda"entale,
"odificări ale politicilor contabile
15

2.
2.
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RU
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PR
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CHELTUIELILE ȘI VENITURILE
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2.2 MODELUL DE PRINCIPIU PRIVIND CONTABILITATEA FINANCIARĂ A
CHELTUIELILOR ȘI VENITURILOR
CHELTUIELILOR ȘI VENITURILOR
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4.1 PREZENTAREA SOCIETĂȚII
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N
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A
A
B
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1
1
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D
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E
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F
F
A
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U
U
T
T
O
O
B
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Z
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1
C
C
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N
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C
C
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M
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U
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C
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1
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C
C
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T
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TOTAL
22
22

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BIBLIO&RAFIE
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46

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