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Portal actualizat la 16 Martie 2025
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  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Oparatiuni de vanzare-cumparare actiuni pe termen scut la o societate comerciala

valabil la 25 Feb 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Societatea a decis sa investeasca in actiuni la bursa prin intermediul unui broker, Tradeville SA. Contul creat la Tradeville a fost alimentat atat cu lei, cat si cu euro. Pe parcursul unei luni au loc vanzari si cumparari de actiuni, iar la sfarsitul lunii se emite de catre Tradeville o factura pentru serviciile prestate, un raport de activitate pe luna si evaluarea actiunilor (atasat aveti 2 facturi decembrie 2024 ianuarie 2025).

Va rog sa imi spuneti monografia contabila a acestui tip de operatie. Este suficient ca evaluarea sa o inregistrez doar la momentul inventarierii, la efectuarea bilantului, sau trebuie inregistrata lunar? Pot inregistra doar valoric in contul 5081 - Alte titluri de plasament, sau este necesar pe fiecare tip de actiune? (Avand in vedere ca brokerul tine o evidenta detaliata). Impozitarea profitului din vanzarea acestor actiuni cand se face? Pierderile privind investitiile pe termen scurt cedate sunt considerate cheltuieli deductibile fiscal?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Cod CAEN: 7112

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 25 feb 2025.

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Intrebari similare din categoria Contabilitate si monografii

07Mar2025

Decontare abonamente de transport angajati

de Elena Garofil valabil la 07 Mar 2025
Intrebare: Societatea deconteaza abonamente de transport public pentru angajati (abonament integrat METROREX & RATB).In ce conditii aceste cheltuieli (si TVA aferenta) sunt deductibile?
03Mar2025

Refacturare utilitati intre cabinete medicale

de Vera Constantin valabil la 03 Mar 2025
Intrebare: Doua cabinete medicale (SRL-uri) se asociaza pentru a deschide o clinica medicala. Contractul de inchiriere al imobilului si contractele pentru utilitati sunt incheiate de catre unul dintre cabinete, urmand ca celalalt cabinet sa suporte cota-parte din cheltuieli. Cum se poate face decontarea intre ele, avand in vedere ca activitatea pentru care sunt inregistrate cabinetele este de activitate ...
24Feb2025

Inregistrare factura integral nedeductibila si factura deductibila 50%

de Andreea Paunoiu valabil la 24 Feb 2025
Intrebare: Firma platitoare de impozit pe profit are o factura care este incadrata nedeductibila integral.Va rog o monografie contabila atat din punctul de vedere al cheltuielilor nedeductibile, cat si al TVA. Dar pentru o factura de leasing cu deducere de 50%, cum se completeaza in decontul de TVA aceste sume?
21Feb2025

Sume nerecuperate de la CASMB (FNUASS)

de Stan Cosmina valabil la 21 Feb 2025
Intrebare: CASMB a fost data in instanta pentru recuperarea sumelor din anii anteriori 2020/2021/2022/2023. Am primit raspuns de la CASMB ca pentru 5 luni din anii 2021 si 2022 nu vom primi banii, pe motivul ca cererile pentru recuperare au fost respinse din cauza unor erori procesate la nivelul D112. Nu mai avem posibilitatea sa refacem acele cereri, deoarece o alta firma se ocupa de acea ...
20Feb2025

Calcul deductibilitate dobanzi in cazul unei persoane ifiliate din Cipru

de Anca Bilas valabil la 20 Feb 2025
Intrebare: Cum se calculeaza gradul de indatorare avand in vedere ca firma are capitaluri proprii in valoare de 28.000.000 euro si datorii, imprumuturi de la societati afiliate de 25.000.000 euro? Care este limita deductibilitatii cheltuielilor cu dobanzile (dobanda pentru imprumut este de 1.087.000 euro/an si EBITDA 5.504.664 euro)? Se retine impozit pe dobanda, firma afiliata este din Cipru?
11Feb2025

Organizare tombola cu premii la un magazin

de Anca Bilas valabil la 11 Feb 2025
Intrebare: Firma noastra care comercializeaza articole sportive organizeaza in fiecare sezon o tombola in cadrul careia ofera cu titlu gratuit clientilor castigatori produse din magazinele noastre. Va rog frumos sa ma ajutati cu ce documente trebuiesc intocmite (bon de consum, etc.) si care sunt inregistrarile contabile necesare. Care este tratamentul TVA, respectiv daca cheltuielile aferente sunt ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
1959
1960
1961
1962
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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