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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“
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Data aparitiei: 31 Iulie 2007

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ClubContabilitate.ro - intrebarea zilei

Inregistrare prestari servicii

Intrebare: Buna ziua,<br /> <br /> voi tine contabilitatea unei firme care presteaza servicii de resurse umane unei firme din UE care nu emite facturi de prestari servicii decat la sfarsitul anului, iar aceasta firma primeste de la clientii sai, in cont, sub forma de avans, niste sume pentru serviciile prestate, urmand ca abia la sfarsitul anului sa se faca reglarea intre clienti facturi de intocmit si clienti. <br /> In contabilitate, am gasit urmatoarele inregistrari contabile ;<br /> 5121 = 419 x lei<br /> 418 = 704 x lei <br /> Cand s-au facturat serviciile :<br /> 4111 = 418 x lei, concomitent 419 = 4111 . <br /> Problema este ca in luna oct. 2013 cifra de afaceri va depasi pragul de 2.250.000 lei si, pt a dovedi acest lucru, nu avem nici o factura emisa de aceasta firma in cursul exercitiului financiar.<br /> Era mai corect daca se facea inregistrarea : 332 = 712 si cand se emiteau facturile se treceau sumele pe 4111 si pe 704?

Raspuns: Monografia contabila ar putea fi urmatoarea:<br /> incasarea banilor: lei:5121=419 valuta 512... citeste tot raspunsul aici


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» Program informatic creat in regie proprie. Ce inregistrari contabile facem?

» Aspecte contabile de care tinem cont la vanzarea unui teren si a unei cladiri catre asociat unic

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