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PROBLEME DE REZOLVAT
1. Analiza structurii maselor patrimoniale.
2. Analiza echilibrului financiar al firmei.
3. $QDOL]DOLFKLGLW LL

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 REZULTATE FINANCIARE
la data de 30.09.1998
(se completeazã cumulat de la începutul anului)

01 - mii lei -
Nr. 5HDOL] ULDIHUHQWHSHULRDGHLGH

Denumirea indicatorilor raportare

rd. an precedent an curent
A B 1 2
9HQLWXULGLQYkQ]DUHDP UIXULORUFW 01 6.059.944 6060.362
3URGXF LDYkQGXW  02 104.591.868 144.101.909
(ct. 701+ 702+ 703+ 704+ 705+ 706+ 708)
Cifra de afaceri (rd 01+ 02) 03 110.651.812 150.162.271
9HQLWXUL GLQ SURGXF LD VWRFDW 
Sold creditor 04 13.799.446 17.593.185
(ct. 711)
Sold debitor 05 - -
9HQLWXULGLQSURGXF LDGHLPRELOL] ULFW 06 387.063 400.273
3URGXF LDH[HUFL LXOXLUG -05+ 06) 07 118.778.377 162.095.367
9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW 08 - -
Alte venituri din exploatare (ct.754+ 758) 09 123.199 149.965
Venituri din provizioane privind activitatea de exploatare 10 33.040 147.713
(ct. 781)
I. VENI TURI DI N EXPLOATARE - TOTAL 11 124.994.560 168.453.407
(rd. 03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP UIXULOHFW 12 4.959.613 5.345.465
Cheltuieli cu materiile prime (ct. 600) 13 40.384.446 47.464.193
Cheltuieli cu materiale consumabile (ct. 601) 14 16.952.340 21.411.118
&KHOWXLHOLFXHQHUJLDúLDSDFW 15 4.530.363 5.248.305
Alte cheltuieli materiale (ct.602+ 603+ 604+ 606+ 608) 16 3.478.810 4.330.378
Cheltuieli materiale - total (rd. 13 la 16) 17 65.345.959 78.453.994
&KHOWXLHOL FX OXFU UL úL VHUYLFLL H[HFXWDWH GH WHU L
18 4.104.612 4.982.487
(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624+
+ 625+ 626+ 627+ 628)
Cheltuieli cXLPSR]LWHWD[HúLY UV PLQWHDVLPLODWH 19 582.399 586.142
(ct. 631+ 635)
&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXLFW 20 29.519.170 38.213.737
&KHOWXLHOLSULYLQGDVLJXU ULOHúLSURWHF LDVRFLDO FW 21 9.340.908 12.651.478
Cheltuieli cu personalul - total (rd. 20+ 21) 22 38.860.078 50.865.215
Alte cheltuieli de exploatare (ct. 654+ 658) 23 4.168 250
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOHFW 24 2.176.477 4.050.824
II. CHELTUI ELI PENTRU EXPLOATARE - TOTAL 25 116.033.306 144.284.377
(rd. 12+ 17+ 18+ 19+ 22+ 23+ 24)
A REZULTATUL DI N EXPLOATARE 26 8.961.254 24.169.030
Profit (rd. 11-25)
Pierdere (rd. 25-11) 27 - -
9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL] ULILQDQFLDUHúL 28 - -
FUHDQ HLPRELOL]DWHFW

Venituri din titluri de plasament (ct. 764) 29 - -

9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW 30 2.294.642 930.735
Venituri din dobânzi (ct. 766) 31 206.881 1.898.124
Alte venituri financiare (ct. 767+ 768) 32 1.406 53.442
Venituri din provizioane (ct. 786) 33 - -
III. VENI TURI FI NANCI ARE - TOTAL 34 2.502.929 2.882.301
(rd. 28 la 33)
 01 - mii lei -
Nr. 5HDOL] ULDIHUHQWHSHULRDGHL

Denumirea indicatorilor de raportare

rd. an precedent an curent
A B 1 2
3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSDQ LFW 35 - -
Cheltuieli privind titlurile de plasament cedate (ct. 664) 36 - -
&KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW 37 1.095.926 676.893
Cheltuieli privind dobânzile (ct. 666) 38 414.460 403.120
Alte cheltuieli financiare (ct. 667+ 668) 39 10 14
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOHFW 40 - -
I V. CHELTUI ELI FI NANCI ARE - TOTAL 41 1.510.396 1.080.027
(rd.35 la 40)
B. REZULTATUL FI NANCI AR 42 992.533 1.802.274
• Profit (rd. 34-41)
• Pierdere (rd.41-34) 43 - -
C. 5(=8/7$78/&85(17$/(;(5&, ,8/8, 44 9.953.787 25.971.304
• Profit (rd.11+ 34-25-41)
• Pierdere (rd.25+ 41-11-34) 45 - -
V. 9(1,785,(;&(3 ,21$/( - TOTAL 46 195.194 376.129
(ct. 771+ 772+ 787)
VI . &+(/78,(/,(;&(3 ,21$/( - TOTAL 47 118.007 251.695
(ct.671+ 627+ 687)
D. 5(=8/7$78/(;&(3 ,21$/ 48 77.187 124.434
• Profit (rd.46-47)
• Pierdere (rd.47-46) 49 -
VI I . VENI TURI TOTALE (rd. 11+ 34+ 46) 50 127.692.683 17.1711.837
VI I I . CHELTUI ELI TOTALE (rd.25+ 41+ 47) 51 117.661.709 14.5616.100
E. REZ8/7$78/%587$/(;(5&, ,8/8, 52 10.030.974 26.095.738
• Profit (rd.50-51)
• Pierdere (rd. 51-50) 53 - -
Impozitul pe profit (ct.691) 54 3.848.882 10104.828
F. 5(=8/7$78/1(7$/(;(5&, ,8/8, 55 6.182.092 15.990.910
• Profit (rd.52- FROúLUG-FROúL
• 3LHUGHUHUGFROúLUGFROúL 56 -
(rd.54-FROúLUG-FROúL
 6,78$ ,$3$75,021,8/8,

la data de 30.09.1998

02 - mii lei -
Nr. Sold la:
ACTI V rd. începutul anului VIkUúLWXOSHULRDGHL

A B 1 2
,02%,/,= 5,1(&25325$/(

A &KHOWXLHOLGHFRQVWLWXLUHúLGHFHUFHWDUH - dezvoltare
C (ct.201+ 203+ 2801-2801-2803-290* ) 01
T $OWHLPRELOL] UL 02 12.086
I (ct. 205+ 207+ 208-2805-2807-2808-290* )
V Imobili] ULQHFRUSRUDOHvQFXUV
E (ct. 230-293* ) 03
TOTAL (rd. 01 la 03) 04 12.086
I ,02%,/,= 5,&25325$/( 05 3.576.224 3576.224
M Terenuri (ct. 211-2810-291* )
O &O GLULFW -2811-291* ) 06 13.543.424 12874.936
B &RQVWUXF LLVSHFLDO
e 07 1.200.633 1167.777
I (ct. 2122-2812-291* )
L 0DúLQLXWLODMHúLPLMORDFHGHWUDQVSRUW 08 6.803.565 17507.880
I (ct. 2123+ 2125-2813-2815-291* )
Z $OWHLPRELOL] ULFRUSRUDOH 09 1.137.938 1245.802
A (ct. 212+ 2124+ 2126+ 2127+ 2128-2814-2816-
T 2817-2818-291* )
E ,PRELOL] ULFRUSRUDOHvQFXUVFW
-293* ) 10 1.123.123 1898.767
TOTAL (rd. 05 la 10) 11 27.384.907 38271.376
,02%,/,= 5,),1$1&,$5(- TOTAL 12 3.782.818 - 139.907
(ct. 261+ 262+ 263+ 267-269* -296* )
I. ACTI VE I MOBI LI ZATE - TOTAL 13 31.167.725 38.143.555
(rd. 04+ 11+ 12)
STOCURI 14 10.687.085 9.995.205
Stocuri de materii prime, materiale consumabile,
obiecte de inventar, baracamente
(ct.300+ 301± 321+ 323-322± 328-390-391-392)
6WRFXULDIODWHODWHU L 15 41.393 67.443
(ct. 351+ 352+ 354+ 356+ 357+ 358-395)
3URGXF LHvQFXUVGHH[HFX LHFW -393) 16 3.883.823 2.880.252
A Semifabricate, produse finite, produse reziduale 17 3.780.004 3.882.662
C (ct. 341+ 345+ 346± 348-394)
T Animale (ct. 361± 368-396) 18
I 0 UIXULFW 371± 378-4428* * * -397) 19 772.807 929.544
V Ambalaje (ct.381± 388-398) 20 82.850 137.336
E TOTAL (rd. 14 la 20) 21 19.247.962 17.892.442
ALTE ACTI VE CI RCULANTE 22 6.206.334 1.175.319
Furnizori-debitori (ct. 409)
&OLHQ LúLFRQWXULDVLPLODWH 23 15.345.705 22.848.326
(ct. 411+ 413+ 416+ 418-491)
$OWHFUHDQ HFW    24 83.101 2.139.398
+ 4282+ + 4382+ 441* * + 4424+ 4428* * + 444* * +
445+ 446* * + 447* * + 4482+ 4484+ 451* * + + 4581+ 4
C 61+ 463-495-496)
I 'HFRQW ULFXDVRFLD LLSULYLQ d capitalul (ct. -456) 25
R Titluri de plasament 26
C (ct. 502+ 503+ 505+ 506+ 508-590)
U &RQWXULODE QFLvQOHLFW 27 2.358.780 10.038.791
L &RQWXULODE QFLvQGHYL]HvQ DU GLQFW 28 9.684.243 9.405.342
A &RQWXULODE QFLvQGHYL]HvQVWU LQ WDWH 29
N (din ct. 5124)
T Casa în lei (ct. 5311) 30 22.052 1.324.621
E
Casa în devize (ct. 5314) 31
Acreditive în lei (ct.5411) 32
Acreditive în devize (ct. 5412) 33 1 -3.254
Valori de încasat (ct. 511) 34 237.407 1.059.215
Alte valori (ct.5125+ 5126+ 5187+ 532+ 542) 35 1.128 30.586
TOTAL (rd. 22 la 35) 36 33.938.751 48.018.344
II. ACTI VE CI RCULANTE - TOTAL (rd.21+ 36) 37 53.186.713 65.910.786
&21785,'(5(*8/$5,=$5(ù,$6,0,/$7( 38 50.033 315.883
Cheltuieli înregistrate în avans (ct.471)
'HFRQW ULGLQRSHUD LLvQFXUVGHFODULILFDUH 39
(ct. 473* * )
'LIHUHQ HGHFRQYHUVLH - activ (ct. 476) 40 235.087
III &21785,'(5(*8/$5,=$5(ù,$6,0,/$7( - 41 285.120 315.883
TOTAL (rd. 38 la 40)
IV PRI ME PRI VI ND RAMBURSAREA 42
2%/,*$ ,81,/25(ct. 169)

TOTAL ACTI V ( rd. 13± 37+ 41+ 42) 43 84.639.558 104.370.224

 Nr. Sold la:
PASI V rd. începutul VIkUúLWXOSHULRDGHL

anului
A B 1 2
C Capital social (ct. 101), din care: 52 32.856.884 32.856.884
A • FDSLWDOVXEVFULVY UVDWFW 53 32.856.884 32.856.884
P • patrimoniul regiei (ct. 1015) 54
I &RQWXOvQWUHSULQ] WRUXOXLLQGLYLGXDOFW 55
T Prime legate de capital (ct. 104) 56
A 'LIHUHQ HGLQUHHYDOXDUHFW - sold creditor 57
L 'LIHUHQ HGLQUHHYDOXDUHFW - sold debitor 58
U
Rezerve (ct. 106) 59 4.185.804 4.185.804
R
REZULTATUL REPORTAT 60
I
• Profitul nerepartizat (ct. 107)
• 3LHUGHUHDQHDFRSHULW FW 61
P 5(=8/7$78/(;(5&, ,8/8, 62 13.267.272 15.990.910
R • Profit (ct. 121)
O • Pierdere (ct. 121) 63 -
P Repartizarea profitului (ct. 129) 64 13.267.272 -
R Alte fonduri (ct.118) 65 33.931.900 35.742.133
I 6XEYHQ LLSHQWUXLQYHVWL LLFW 66
I Provizioane reglementate (ct. 141) 67
I. CAPI TALURI PROPRI I - TOTAL 68 70.974.588 88.775.731
(rd.52+ 55 la 57-58+ 59+ 60-61+ 62-63-64+ 65 la 67)
II. 3529,=,2$1(3(17585,6&85,ù, 69 162.236 14.523
CHELTUI ELI (ct. 151)
ÌPSUXPXWXULúLGDWRULLDVLPLODWH 70
(ct.161+ 162+ 166+ 167+ 168+ 512* * * +
D + 5129* * * * + 5186+ 519)
A )XUQL]RULúLFRQWXULDVLPLODWH 71 4.367.104 1.685.566
T (ct. 401+ 403+ 404+ 405+ 408)
O &OLHQ L- creditori (ct. 419) 72 409.606 41.302
R Alte datorii (ct. 112+ 421+ 423+ 424+ 426+ 427
I + 4281+ 431+ 437+ 4381+ 441* * * + 4423+ 4428* * *
I + 444* * * + 446* * * + 447* * * + 4481+ 4483+ 73 8.140.504 12.462.534
+ 4485+ 451* * * + 455+ 457+ 4582+ 462+ 509)
III. DATORI I - TOTAL 74 12.917.214 14.189.402
(rd. 70 la 73)
&21785,'(5(*8/$5,=$5(ù,$6,0,/$7(

Venituri înregistrate în avans (ct. 472) 75 1.390.568

DeconW ULGLQRSHUD LLvQFXUVGHFODULILFDUH 76

(ct. 473* * * )
'LIHUHQ HGHFRQYHUVLH - pasiv (ct. 477) 77 585.520
I V. &21785,'(5(*8/$5,=$5(ù,$6,0,/$7( – 78 585.520 1.390.568
TOTAL (rd. 75 la 77)
TOTAL PASI V (rd. 68+ 69+ 74+ 78) 79 84.639.558 104.370.224