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Perisalbilitati pe timpul transportului de cereale

valabil la 11 Apr 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Societatea A din grup (cu depozit in Constanta) vinde cereale (grau) catre societatea B (cu depozit in Vrancea) cu camioane care transporta in jur de 24 de tone. Transportul este in sarcina societatii B. Care este procentul de perisabilitate/scazamant pe care poate sa-l inregistreze societatea B pentru transport? Cantitatea care ajunge la societatea B este, de obicei, mai mica cu 60-100 kg pe transport.

De asemenea, atat cantarul de la plecare, cat si cel de la sosire, au o marja de eroare de 50 kg. Cum inregistreaza societatea B diferentele de cantarire? Sunt integral deductibile? La un camion de 24 de tone, care este cantitatea maxima de perisabilitate/scazamant prevazuta de Normele tehnice din 12 iunie 2003 privind determinarea si aplicarea scazamintele si perisabilitatilor pentru semintele de consum depozitate? Aceste norme tehnice au suferit vreo modificare?

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 0146

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Intrebari similare din categoria Provizioane/ajustari

30Mar2025

Inregistrare provizon pentru cheltuieli diverse

de Mihaela Corneanu valabil la 30 Mar 2025
Intrebare: Avem o societate comerciala, domeniul de activitate principal este: Servicii de intermediere a tranzactiilor imobiliare.Administrator si asociat unic este sotul meu.El este si singurul angajat in firma.Avem contracte de colaborare cu brokerii imobiliari cu care lucram. Ei au tot SRL-uri, deci nu sunt angajati la noi.Urmeaza sa facem un team-building cu echipa, in iunie-iulie 2025.Inca nu ...
24Feb2025

Procent deductibilitate ajustari pentru deprecierea creantelor

de Vera Constantin valabil la 24 Feb 2025
Intrebare: La art. 26 a fost introdus aliniatul 12, care prevede ca reducerea de deductibilitate la 30% pentru ajustarile de creante se aplica doar pentru creantele inregistrate incepand cu 01.01.2024. Eu trebuie sa inregistrez provizioane pentru creante atat din 2024, cat si din 2023. Cum se aplica aceasta prevedere? As putea avea doua procente de deducere pentru ajustari intr-un singur an, sau se refera ...
05Feb2025

Clarificari privind deductibilitatea ajustarilor pentru deprecierea creantelor conform Codului Fiscal

de Liviu Sapunaru valabil la 05 Feb 2025
Intrebare: Potrivit Codului fiscal, ajustarile pentru deprecierea creantelor inregistrate conform reglementarilor contabile aplicabile sunt deductibile in limita unui procent de 100% din valoarea creantelor, daca acestea indeplinesc cumulativ urmatoarele conditii: 1. Sunt detinute de o persoana juridica asupra careia a fost declarata procedura de deschidere a falimentului, pe baza hotararii judecatoresti ...
08Dec2024

Clienti in faliment. Scoatere din evidenta

de Vera Constantin valabil la 08 Dec 2024
Intrebare: Societatea are un client inregistrat in clienti incerti, pentru care am primit sentinta judecatoreasca de inchidere a procedurii falimentului si certificatul constatator privind radierea de la ONRC. In anii anteriori s-au constituit ajustari de depreciere pentru intreaga creanta, cu deductibilitate de 30%. Va rugam sa ne furnizati monografia contabila si deductibilitatea fiscala pentru a-l ...
27Nov2024

Marfa furata in timpul transportului

de Gina Popescu valabil la 27 Nov 2024
Intrebare: Un furnizor extern, intracomunitar (din Italia), a expediat o marfa catre societatea noastra, in conditia EXW, pe un mijloc de transport pus la dispozitie de un transportator din Romania. Marfa a fost furata. Transportatorul, in baza contractului si a comenzii de transport, a semnat un protocol de despagubire cu societatea noastra, urmand sa achite contravaloarea marfii disparute in trei ...
06Nov2024

Monografie contabila si tratament fiscal pentru scoaterea din evidenta a creantelor neincasate

de Liviu Sapunaru valabil la 06 Nov 2024
Intrebare: Societatea are in soldul contului 4118 Clienti incerti sume pentru care s-a constituit la 31.12.2014 un provizion de 100% (pentru tot soldul din 4111), in procent de 30% deductibil si 70% nedeductibil, astfel:4118 = 4111 1.000 lei6814 = 491 300 lei (deductibil)6814 = 491 700 lei (nedeductibil)Clientii nu se afla in nici una dintre situatiile prevazute la art. 25 alin. (4) lit. h). De asemenea, nu ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
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1973
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1975
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1977
1978
1979
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1981
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1983
1984
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1987
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2000
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2002
2003
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2005
2006
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2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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