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Portal actualizat la 22 Ianuarie 2025
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Cesiune parti sociale persoane fizice, plata societate

valabil la 12 Nov 2023
Elena Garofil Raspuns oferit de
Elena Garofil

Consultant fiscal

Intrebare: Societatea x are asociati doua persoane fizice. Unul dintre asociati cesioneaza partile sociale catre celalalt la o valoare mai mare decat cea nominala, 15.000 lei. Capitalul ramane la aceeasi valoare, 200 lei. Suma convenita in contractul de cesiune a fost achitata din contul firmei catre cedent. Va rog sa ne spuneti monografia contabila aferenta tuturor operatiunilor.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 7219

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

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Intrebari similare din categoria Capital social

21Ian2025

Vanzare teren. Regim TVA

de Mugur Durgheu valabil la 21 Ian 2025
Intrebare: As dori sa va intreb ce implicatii fiscale are urmatoarea speta si care ar fi monografia contabila: se doreste vanzarea unui teren din patrimoniul societatii, teren care a fost adus ca aport la capitalul social in anul 2013. Terenul, in anul 2013, a fost adus ca aport la capitalul social la o valoare mult mai mare decat valoarea actuala de piata si, implicit, valoarea la care ar urma sa fie ...
15Ian2025

Monografie contabila pentru rascumpararea si distribuirea actiunilor proprii in cadrul unui SOP

de Liviu Sapunaru valabil la 15 Ian 2025
Intrebare: Monografii contabile pentru: actiunile rascumparate de o societate de la actionari la valoarea nominala, din profitul nerepartizat din anii precedenti (117) si distribuite unui alt actionar cu titlu gratuit in cadrul unui plan de optiuni pe actiuni - SOP.
15Ian2025

Cooptare nou asociat. Prima de emisiune

de Vera Constantin valabil la 15 Ian 2025
Intrebare: O societate cu un capital social de 300 lei coopteaza un investitor care devine asociat in firma. Acesta transfera in societate suma de 500.000 euro pentru 13% din partile sociale (exista o intelegere semnata). Aceasta suma nu doreste sa fie reflectata ca imprumut societate, ci va fi tratata ca investitie, nu ca imprumut.Va rugam sa ne sugerati calea legala si inregistrarile contabile pentru ...
11Ian2025

Majorare capital social din rezerve si profit reportat

de Vera Constantin valabil la 11 Ian 2025
Intrebare: Membrii asociati ai unei societati comerciale SRL doresc sa majoreze capitalul social din alte rezerve si profitul nerepartizat din anii anteriori, circa 18.000 mii lei.Ce implicatii fiscale pentru societate si membri asociati sunt:- la majorarea capitalului social;- daca ulterior se cesioneaza partile sociale la valoarea nominala?
11Ian2025

Cesiune parti sociale. Tratament contabil

de Ionut Jinga valabil la 11 Ian 2025
Intrebare: Care este monografia contabila pentru cesiunea unor parti sociale intre un SRL si o persoana fizica, in cazul de mai jos? La ce data se fac inregistrarile?Asociat 1 - SRL detine 2 parti sociale in valoare de 20 lei.Asociat 2 - persoana fizica detine 47 parti sociale in valoare de 470 lei.Asociat 3 - persoana fizica detine 51 parti sociale in valoare de 510 lei.Asociatul 1 cesioneaza partile ...
06Ian2025

Majorare capital social

de Mihaela Corneanu valabil la 06 Ian 2025
Intrebare: Societatea A detine 50% din partile sociale ale societatii B, respectiv 100 parti sociale in valoare de 500 lei fiecare. Se decide majorarea capitalului social al societatii B prin incorporarea unor rezerve in valoare de 700.000 lei.Care este monografia contabila pentru fiecare dintre cele doua societati cu privire la majorarea capitalului social?
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
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1958
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2036
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2038
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2041
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2044
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2046
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2048
2049
2050
DLMMJVS
29
30
31
1
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11
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31
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