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Contabilul.ro arrow Contabilitate Amortizarea imobilizarilor necorporale


Amortizarea imobilizarilor necorporale

Cuvinte cheie: amortizare, imobilizari

AMORTIZAREA IMOBILIZARILOR NECORPORALE

● inregistrarea brevetelor de inventii, drepturilor de autor, licentelor, marcilor de comert si de fabrica si a altor valori asimilate:

                    205                      =                 %
      „Concesiuni, brevete,                           
  licente, marci comerciale,                            131
drepturi si active similare“                 „Subventii pentru investitii“
                                                                  167
                                               „Alte imprumuturi si datorii asimilate“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
Ti-a placut acest articol? Trimite-l si prietenilor tai!


Data aparitiei: 31 Iulie 2007

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ClubContabilitate.ro - intrebarea zilei

Studiii de caz pentru inregistrari contabile

Intrebare: Scuzati, vina imi apartine , referitor la intrebarea adresata in data de 09.09.2014, nu am specificat ca tichetele nu erau pentru salariati , reprezentau c/valoare marfa vanduta din magazin. In acest caz cum inregistrez in contabilitate ? Valoarea lor este evidentiata in contul 5328.

Raspuns: In acest caz, tinand cont ca tichetele au fost folosite pentru achizitionarea de produse din magazin... citeste tot raspunsul aici


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» Dizolvare societate si transfer imobil catre asociat. Ce implicatii fiscale apar?

» Inchiderea exercitiului financiar. Importanta reevaluarii activelor imobilizate


Contabilitate 45000 de contabili citesc zilnic stirile si modificarile legislative din domeniul CONTABILITATII. Aboneaza-te GRATUIT si vei primi CADOU raportul special "Codul Fiscal: Noile Proceduri contabile modificate in 2014" .
Eroare extragere nr_comentarii:

Noi apreciem opinia ta. Adauga comentariul tau acum








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» Ordinul 3055 se modifica de la 1 ianuarie 2015. Noi reglementari privind situatiile financiare anuale si cele consolidate

» Dizolvare societate si transfer imobil catre asociat. Ce implicatii fiscale apar?

» Inchiderea exercitiului financiar. Importanta reevaluarii activelor imobilizate

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