/8&5$5($35$&7,& 15

TEMA – $QDOL]DFRPSOH[ DUHQWDELOLW LLILUPHL

%$=$'(,1)250 ,,

¾&RQWXO GH UH]XOWDWH D GRX  VRFLHW L FRPHUFLDOH GLQ VHFWRUXO IDUPDFHXWLF

GLQ5RPkQLD6LFRPHG%XFXUHúWLúL$QWLELRWLFH,DúL

¾%LODQ XOFHORUGRX VRFLHW LFRPHUF iale de mai sus.

PROBLEME DE REZOLVAT

1. $QDOL]D HYROX LHL GLQDPLFH D UH]XOWDWXOXL QHW DO H[HUFL LXOXL RE LQXW GH

F WUHILUPHOHPHQ LRQDWHvQúL

2. Determinarea soldurilor intermediare de gestiune pentru societatea

FRPHUFLDO 6LFRPHG%XFXUHúWLvQúL

3. 5HSUH]HQWDUHD JUDILF  D HYROX LHL XUP WRULORU LQGLFDWRUL VROGXUL GH

gestiune):
¾9DORDUHDDG XJDW 

¾ Excedent brut din exploatare;

¾ Excedent net din exploatare.
4. $QDOL]DUHQWDELOLW LLDFWLYLW LLSHED]DUDWHORUGHUHQWDELOLWDWH

¾ rata rentabilit LLHFRQRPLFH

¾UDWDUHQWDELOLW LLILQDQFLDUH

¾UDWDUHQWDELOLW LLFRPHUFLDOH

5. 5HSUH]HQWDUHD JUDILF  D HYROX LHL GLQDPLFH D FHORU WUHL UDWH GH

rentabilitate.
6. $QDOL]DUDWHLGHUHQWDELOLWDWHILQDQFLDU SULQPHWRGD'X3RQW

,1',&$ ,,0(72'2/2*,&(

2. Pentru determinarea soldurilor intermediare de gestiune se presupune

F  YDORDUHD FRQVXPXULORU GH SURYHQLHQ  GH OD WHU L HVWH HJDO  FX YDORDUHD

FXPXODW  D FKHOWXLHOLORU PDWHULDOH úL D OXFU ULORU úL VHUYLFLLORU SUHVWDWH GH F WUH

WHU L
 5. 5HSUH]HQWDUHD JUDILF se rHDOL]HD]  FX DMXWRUXO GLDJUDPHORU FX EDUH

asociate.
6. $SOLFDUHD PHWRGHL 'X3RQW VROLFLW  GHWHUPLQDUHD SUHDODELO  D

LQGLFDWRULORUDXWRQRPLDILQDQFLDU úLURWD LDDFWLYXOXLWRWDO

'DWHOHFXSULYLUHODVLWXD LDSDWULPRQLDO DFHORUGRX VRFLHW LFRPHUFLDOH sunt

prezentate mai jos:

$17%,27,&(,$ù,

6,78$ ,$3$75,021,8/8,

la data de 30.09.1998

02 - mii lei -
Nr. Sold la:
ACTI V Rd. Î nceputul VIkUúLWXO

anului perioadei
A B 1 2
A ,02%,/,= 5,1(&25325$ LE
C &KHOWXLHOLGHFRQVWLWXLUHúLGHFHUFHWDUH - dezvoltare 01 - 148.140
T (ct.201+ 203+ 2801-2801-2803-290* )
I $OWHLPRELOL] UL 02 - 58.884
V (ct. 205+ 207+ 208-2805-2807-2808-290* )
E ,PRELOL] ULQHFRUSRUDOHvQFXUVFW -293* ) 03 - -
TOTAl (rd. 01 la 03) 04 - 207.024
,02%,/,= 5,&25325$/( 05 11.982.606 11.982.606
I Terenuri (ct. 211-2810-291* )
M &O GLULFW -2811-291* ) 06 27.865.615 28.320.722
O &RQVWUXF LLVSHFLDOHFW -2812-291* ) 07 7.743.516 8.336.374
B
0DúLQLXWLODMHúLPLMORDFHGHWUDQVSRU t 08 29.965.035 26.691.067
I
(ct. 2123+ 2125-2813-2815-291* )
L
$OWHLPRELOL] ULFRUSRUDOH 09 4.325.947 3.958.600
I
(ct. 212+ 2124+ 2126+ 2127+ 2128-2814-2816-
Z
2817-2818-291* )
A
,PRELOL] ULFRUSRUDOHvQFXUVFW -293* ) 10 3.993.654 3.758.785
T
TOTAL (rd. 05 la 10) 11 85.876.373 83.048.154
E
,02%,/,= 5,),1$1&,$5( - TOTAL 12 37.830 56.063
(ct. 261+ 262+ 263+ 267-269* -296* )
I. ACTI VE I MOBI LI ZATE - TOTAL (rd. 04+ 11+ 12) 13 85.914.203 83.311.241
STOCURI 14 18.968.873 22.051.705
Stocuri de materii prime, materiale consumabile,
obiecte de inventar, baracamente (ct. 300+ 301± 308
+ 321+ 323-322± 328-390-391-392)
6WRFXULDIODWHODWHU L 15 12.986 42.356
(ct. 351+ 352+ 354+ 356+ 357+ 358-395)
3URGXF LHvQFXUVGHH[HFX LHFW -393) 16 8.879.107 12.983.379
 A Semifabricate, produse finite, produse reziduale 17 26.144.025 28.407.858
C (ct. 341+ 345+ 346 ± 348-394)
T Animale (ct. 361 ± 368-396) 18 - -
I 0 UIXULFW“ -4428* * * -397) 19 55.744 86.355
V Ambalaje (ct.381 ± 388-398) 20 146.483 143.153
E TOTAL (rd. 14 la 20) 21 54.207.218 63.714.806
ALTE ACTI VE CI RCULANTE 22 1.302.630 1.974.360
Furnizori-debitori (ct. 409)
&OLHQ LúLFRQWXULDVLPLODWH 23 43.056.898 80.284.227
(ct. 411+ 413+ 416+ 418-491)
C $OWHFUHDQ HFW * * + 425+ 431* * + 437* *

I + 4282+ 4382+ 441* * + 4424+ 4428* * + 444* * 24 1.583.033 1.638.047

R + 445+ 446* * + 447* * + 4482+ 4484+ 451* *
C + 4581+ 461+ 463-495-496)
U 'HFRQW ULFXDVRFLD LLSULYLQGFDSLWDOXOFW -456) 25 - -
L Titluri de plasament
A (ct. 502+ 503+ 505+ 506+ 508-590) 26 - -
N &RQWXULODE QFLvQOHLFW 27 3.257.716 361.339
T &RQWXULODE QFLvQGHYL]HvQ DU GLQFW 28 976.201 162.855
E &RQWXULODE QFLvQGHYL]HvQVWU LQ WDWH 29 - -
(din ct. 5124)
Casa în lei (ct. 5311) 30 4.166 42.864
Casa în devize (ct. 5314) 31 - -
Acreditive în lei (ct.5411) 32 - -
Acreditive în devize (ct. 5412) 33 - -
Valori de încasat (ct. 511) 34 - -
Alte valori (ct.5125+ 5126+ 5187+ 532+ 542) 35 63.023 91.368
TOTAL (rd. 22 la 35) 36 50.243.667 84.555.060
II. ACTI VE CI RCULANTE- TOTAL (rd.21+ 36) 37 104.450.885 148.269.866
Cheltuieli înregistrate în avans (ct. 471) 38 4.581.053 3.567.984
Decont ULGLQRSHUD LLvQFXUVGHFODULILFDUHFW  39 - -
'LIHUHQ HGHFRQYHUVLH - activ (ct. 476) 40 7.563.209 X
III. &21785,'(5(*8/$5,=$5(ù,$6,0,/$7( - 41 12.144.262 3.567.984
TOTAL (rd. 38 la 40)
I V. PRI ME PRI VI ND RAMBURSAREA 42 - -
2%/,*$ ,81,/25(ct. 169)

TOTAL ACTI V (rd. 13+ 37+ 41+ 42) 43 202.509.350 235.149.091

 - mii lei -

Nr. Sold la:

PASI V
rd. Î nceputul VIkUúLWXO

anului perioadei
A B 1 2
C Capital social (ct. 101), din care: 52 68.499.580 68.499.580
A -FDSLWDOVXEVFULVY UVDt (ct.1012) 53 68.499.580 68.499.580
P - patrimoniul regiei (ct. 1015) 54 - -
I &RQWXOvQWUHSULQ] WRUXOXLLQGLYLGXDOFW 55 - -
T Prime legate de capital (ct. 104) 56 - -
A 'LIHUHQ HGLQUHHYDOXDUHFW

L Sold creditor 57 - -
U Sold debitor 58 - -
R Rezerve (ct. 106) 59 27.372.455 34.588.617
I REZULTATUL REPORTAT 60 - -
Profitul nerepartizat (ct. 107)
3LHUGHUHDQHDFRSHULW FW 61 - -
P 5(=8/7$78/(;(5&, ,8/8,

R Profit (ct. 121) 62 12.952.725 12.022.661

O Pierdere (ct. 121) 63 - -
P Repartizarea profitului (ct. 129) 64 12.952.725 1.076.209
R Fonduri (ct.111+ 112+ 118) 65 13.484.903 13.484.903
I 6XEYHQ LLSHQWUXLQYHVWL LLFW 66 703.257 1.369.679
I Provizioane reglementate (ct. 141) 67 - -
I. CAPI TALURI PROPRI I - TOTAL 68 110.060.195 128.889.231
(rd. 52+ 55 la 59-60+ 61-62-63+ 64-65+ 66+ 67)
II. 3529,=,2$1(3(17585,6&85,ù,&+(/78,(/, 69 7.563.209 4.196.120
(ct. 151)
ÌPSUXPXWXULúLGDWRULLDVLPLODWHFW 70 33.356.151 32.200.006
D 167+ 168+ 512* * * + 5129* * * * + 5186+ 519)
A )XUQL]RULúLFRQWXULDVLPLODWHFW 71 33.198.998 40.270.306
T 408)
O &OLHQ L- creditori (ct. 419) 72 578.974 64.716
R Alte datorii 73 17.418.787 29.528.712
I (ct.421+ 423+ 424+ 426+ 427+ 4281+ 431+ 437+ 4381+
I 441* * * + 4423+ 4428* * * + 444* * * + 446* * * + 447* * * +
4481+ 4483+ 4485+ 451* * * + 455+ 457+ 4582+ 462+ 509
III. DATORI I - TOTAL (rd. 70 la 73) 74 84.552.910 102.063.740
&21785,'(5(*8/$5,=$5(ù,$6,0,/$7(

Venituri înregistrate în avans (ct. 472) 75 - -

'HFRQW ULGLQRSHUD LLvQFXUVGHFODULILFDUHFW  76 - -
'LIHUHQ HGHFRQYHUVLH - pasiv (ct. 477) 77 333.036 x
I V. &21785,'(5(*8/$5,=$5(ù,$6,0,/$7( - 78 333.036 -
TOTAL (rd. 75 la 77)
TOTAL PASI V (rd. 68+ 69+ 74+ 78) 79 202.509.350 235.149.091
 SICOME'%8&85(ù7,
6,78$ ,$3$75,021,8/8,

la data de 30.09.1998

02 - mii lei -
Nr. Sold la:
ACTI V rd. începutul 6IkUúLWXO

anului perioadei
A B 1 2
I MOBI LI ZÃRI NECORPORALE
A &KHOWXLHOLGHFRQVWLWXLUHúLGHFHUFHWDUH- - -
C dezvoltare (ct.201+ 203+ 2801-2801-2803-290* ) 01
T $OWHLPRELOL] UL 23.609.368 23.248.000
I (ct. 205+ 207+ 208-2805-2807-2808-290* ) 02
V ,PRELOL] ULQHFRUSRUDOHvQFXUV - -
E (ct. 230-293* ) 03
TOTAl (rd. 01 la 03) 04 23.609.368 23.248.000

I I MO%,/,= 5,&25325$/( 16.638.732 16.638.732

M Terenuri (ct. 211-2810-291* ) 05
O Clãdiri (ct.2121-2811-291* ) 06 22.233.797 21.702.351
B &RQVWUXF LLVSHFLDOH 8.695.733 8.000.554
I (ct. 2122-2812-291* ) 07
L 0DúLQLXWLODMHúLPLMORDFHGHWUDQVSRUW 23.058.372 21.952.997
I (ct. 2123+ 2125-2813-2815-291* ) 08
Z $OWHLPRELOL] ULFRUSRUDOH 3.208.710 4.551.234
A (ct. 212+ 2124+ 2126+ 2127+ 2128-2814-2816-
T 2817-2818-291* ) 09
E ,PRELOL] ULFRUSRUDOHvQFXUVFW -293* ) 10 2.414.437 2.572.980
TOTAL (rd. 05 la 10) 11 76.249.781 75.418.848
,02%,/,= 5,),1$1&,$5(- TOTAL 1.429.680 1.507.078
(ct. 261+ 262+ 263+ 267-269* -296* ) 12
I. ACTI VE I MOBI LI ZATE - TOTAL 101.288.829 100.173.926
(rd. 04+ 11+ 12) 13
STOCURI
Stocuri de materii prime, materiale consumabile,
obiecte de inventar, baracamente
(ct.300+ 301± 321+ 323-322± 328-390-391-392) 14 29.857.170 52.625.484
6WRFXULDIODWHODWHU L 54.960 91.047
(ct. 351+ 352+ 354+ 356+ 357+ 358-395) 15
3URGXF LHvQFXUVGHH[HFX LHFW -393) 16 7.071.827 8.388.380
 Semifabricate, produse finite, produse reziduale
A (ct. 341+ 345+ 346± 348-394) 17 23.074.316 23.301.804
C Animale (ct. 361± 368-396) 18 - -
T 0 UIXULFW“ -4428* * * -397) 19 285.651 -
I Ambalaje (ct.381± 388-398) 20 16.629 15.881
V TOTAL (rd. 14 la 20) 21 60.360.553 84.422.596
E ALTE ACTI VE CI RCULANTE
Furnizori-debitori (ct. 409) 22 2.020.239 4.818.621
&OLHQ LúLFRQWXULDVLPLODWH

(ct. 411+ 413+ 416+ 418-491) 23 34.155.837 80.055.638

$OWHFUHDQ HFW. 4111* * * * + 425+ 431* * + 437* * +

+ 4282+ + 4382+ 441* * + 4424+ 4428* * + 444* * +

445+ 446* * + 447* * + 4482+ 4484+ 451* * + + 4581+
C 461+ 463-495-496) 24 180.420 1.413.010
I 'HFRQW ULFXDVRFLD LLSULYLQGFDSLWDOXOFW -456) 25 - -
R Titluri de plasament - -
C (ct. 502+ 503+ 505+ 506+ 508-590) 26
U &RQWXULODE QFLvQOHLFW 27 34.352.366 14.706.998
L &RQWXULODE QFLvQGHYL]HvQ DU GLQFW 28 1.872.389 60.925
A &RQWXULODE QFLvQGHYL]HvQVWU LQ WDWH

N (din ct. 5124) 29 - -

T Casa în lei (ct. 5311) 30 7 1.326.261
E
Casa în devize (ct. 5314) 31 - -
Acreditive în lei (ct.5411) 32 - 17.100
Acreditive în devize (ct. 5412) 33 153.210 5.010
Valori de încasat (ct. 511) 34 - 32.126
Alte valori (ct.5125+ 5126+ 5187+ 532+ 542) 35 17.193 648.945
TOTAL (rd. 22 la 35) 36 72.751.661 103.084.634
II. ACTI VE CI RCULANTE- TOTAL (rd.21+ 36) 37 133.112.214 187.507.230
CONTURI DE REGU/$5,=$5(ù,$6,0,/$7( - -
Cheltuieli înregistrate în avans (ct.471)
38
'HFRQW ULGLQRSHUD LLvQFXUVGHFODULILFDUHFW

473* * ) 39 94.449 185.412

'LIHUHQ HGHFRQYHUVLH - activ (ct. 476) 40 1.837.242 x
III. &21785,'(5(*8/$5,=$5(ù,$6,0,/$7(

- TOTAL (rd. 38 la 40) 41 1.931.691 185.412

I V. PRI ME PRI VI ND RAMBURSAREA
2%/,*$ ,81,/25(ct. 169) 42 - -
TOTAL ACTI V (rd. 13± 37+ 41+ 42) 43 236.332.734 287.866.568
 - mii lei -
Nr. Sold la:
PASI V rd. începutul anului VIkUúLWXO

perioadei
A B 1 2
C Capital social (ct. 101), din care: 52 76.377.965 76.377.965
A • FDSLWDOVXEVFULVY UVDWFW 53 76.377.965 76.377.965
P • patrimoniul regiei (ct. 1015) 54 - -
I &RQWXOvQWUHSULQ] WRUXOXLLQGLYLGXDOFW 55 - -
T Prime legate de capital (ct. 104) 56 - -
A 'LIHUHQ H GLQ UHHYDOXDUH FW Sold creditor 57 - -
L 105) Sold debitor 58 - -
U
Rezerve (ct. 106) 59 26.490.104 35.607.871
R
REZULTATUL REPORTAT
I
• Profitul nerepartizat (ct. 107) 60
• 3LHUGHUHDQHDFRSHULW FW 61 - -
5(=8/7$78/(;(5&, ,8/8, 37.802.090 55.896.915
P • Profit (ct. 121) 62
R • Pierdere (ct. 121) 62 - -
O Repartizarea profitului (ct. 129) 64 37.802.090 4.339.409
P Alte fonduri (ct.118) 65 27.327.934 27.327.934
R 6XEYHQ LLSHQWUXLQYHVWL LLct. 131) 66 23.609.368 23.248.000
I
I Provizioane reglementate (ct. 141) 67 - -
I CAPI TALURI PROPRI I - TOTAL
(rd. 52+ 55 la 59-60+ 61-62-63+ 64-65+ 66+ 67) 68 153.805.371 214.119.276

II 3529,=,2$1(3(17585,6&85,ù,

CHELTUI ELI (ct. 151) 69 2.458.725 -

ÌPSUXPXWXULúLGDWRULLDVLPLODWH

(ct.161+ 162+ 166+ 167+ 168+ 512* * * +

D + 5129* * * * + 5186+ 519) 70 6.043.055 4.318.477
A )XUQL]RULúLFRQWXULDVLPLODWH

T (ct. 401+ 403+ 404+ 405+ 408) 71 44.054.831 42.752.894

O &OLHQ L- creditori (ct. 419) 72 1.401.237 828.719
R Alte datorii
I (ct.421+ 423+ 424+ 426+ 427+ 4281+ 431+ 437+
I 4381+ 441* * * + 4423+ 4428* * * + 444* * * +
446* * * + 447* * * + 4481+ 4483+ 4485+ 451* * * +
455+ 457+ 4582+ 462+ 509) 73 28.486.906 25.847.202
III DATORI I - TOTAL (rd. 70 la 73) 74 79.986.029 73.747.292
&21785,'(5(*8/$5,=$5(ù,$6,0,/$7(

Venituri înregistrate în avans (ct. 472) 75 - -

'HFRQW ULGLQRSHUD LLvQFXUVGHFODULILFDUH - -
(ct. 473* * * ) 76
'LIHUHQ HGHFRQYHUVLH - pasiv (ct. 477) 77 82.609 x
IV &21785,'(5(*8/$5,=$5(ù,$6,0,/$7(

- TOTAL (rd. 75 la 77) 78 82.609 -

TOTAL PASI V (rd. 68+ 69+ 74+ 78) 79 236.332.734 287.866.568