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Codul Fiscal 2018 - 11 modificari majore analizate si explicate

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"Codul Fiscal 2018 - 11 modificari majore analizate si explicate"

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 Cartea Verde a Contabilitatii 2018

Amortizarea imobilizarilor necorporale

amortizareimobilizari

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“

Manual de Politici Contabile 2018
Manual de Politici Contabile 2018

Vezi detalii

Preturile de transfer. Dosarul perfect legal!
Preturile de transfer. Dosarul perfect legal!

Vezi detalii

Registrul de Evidenta Fiscala PFA
Registrul de Evidenta Fiscala PFA

Vezi detalii


          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“
Citeste mai multe articole pe aceeasi tema:
amortizareimobilizari

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Data aparitiei: 31 Iulie 2007


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ClubContabilitate.ro - intrebarea zilei

Obtinere declaratie conformitate,certificat de calitate si garantie

Intrebare: Buna ziua,

Sunt o firma neplatitoare de TVA si doresc sa import produse din SUA (ceasuri de mana, branduri gen Fossil, Guess) .

1.Pot face import din SUA daca sunt firma neplatitoare de TVA ?

2. Codul EORI este valabil doar pentru achizitii intracomunitare sau si pentru import ?

3.Pentru a putea comercializa aceste produse brand in Romania va trebui sa am certificat de calitate si garantie ? Declaratie de conformitate ?

Daca trebuie obligatoriu sa detin aceste certificate va fi foarte greu deoarece furnizorii nu le ofera.

Astept un raspuns cu nerabdare de la dvs.

Multumesc anticipat.

Marius

Raspuns: Multumesc mult pentru raspuns !... » citeste tot raspunsul aici

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user

Intrebare antispam: 4 + 3 =
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