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Lucrare stagiar CECCAR an II sem II

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CONTABILI

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89. La un utilaj a fost achizi un teren a data achizi de 20.000 $, un stoc de zilei: 3,1 exerciiului N o crean corespunzt
95. Societatea ALFA vinde societii BETA un stoc de marf n Care este tratamentul contabil la ALFA i BETA dac se aplic

urmtoarele condiii: preul de vnzare 150.000 lei achitabili dup

zile sau imediat, cu aplicarea unui scont de 2% dac plata se face

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prevederile n I era cotat la suma de Cursu Raspuns : Cum conform IAS Inregistrarile
stoc faptic mrfuri 6.500 lei.

- daca incasarea
S se contabilizeze

Raspuns :
intermitent.

- daca incasarea

conturile de stoc tiind c ntreprinderea utilizeaz metoda inve

si dupa 60 de z Elemente b
Raspuns :

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Elemente mon In contabilitate cursul de nch - Lichiditi se e daca plata


Potrivit acestei metode,

cheltuieli dupa natura. Iesirile de stocuri nu se inregistreaza in contabilitatea fin

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Creane doar la locurilf - Elemente nem daca plata se initiale si sunt costul istoric: zilei achizi D dupa 60 d 301 si Si 2000 Utilaje 6(a) 1700 Elemente nem depreciate: co ajustrii de 102. Terenuri S martie N: Marfuri* sold ini de 1. Achizitia
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sold ini n cur 1) achizi 2. Achizitia de 19%;

Lucrare stagiar CECCAR an II sem II

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2) achiziie d 3) consum d 3. Consumul d 4) vnzare Nu se contabil de achizi de 600 lei. 4. Vanzarea de La sf stocurile fina stoc faptic

Descarcarea de

5. Anularea sol
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a) pent

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b) pentru

6. Preluarea sol a) pentru m

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