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Portal actualizat la 14 Ianuarie 2025
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Prime reprezentand participarea personalului la profit. Constituire provizion

valabil la 17 Apr 2023
Carmen Adomnoaei Raspuns oferit de
Carmen Adomnoaei

Consultant fiscal, Expert contabil

Intrebare: La inchiderea situatiilor financiare societatea decide:

1. repartizarea profitului 2022 la rezerve (ca urmare a investitiilor realizate);

2. repartizarea rezultatului reportat din anul 2016: rezerve + dividende salariatilor.

Avand in vedere ca repartizarea la dividende nu este din profitul pe anul 2022, societatea trebuie sa mai constituie ajustari pentru depreciere cu suma repartizata la dividende salariati la 31.12.2022, respectiv 6814 = 1518?

Tip societate: S.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 3831

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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de Mugur Durgheu valabil la 20 Dec 2024
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Intrebare: 1. Societatea (X) a facturat in decembrie 2022 o suma de 30.000 lei reprezentand penalitati pentru neplata la termen a facturilor, conform contractului. Clientul nu a platit nici facturile de marfa, nici factura de penalitati.Este corect sa se emita o factura de storno (ar trebui sa se faca rectificare la d101 si nu ar mai corespunde cu bilantul) sau care ar fi procedura corecta?2. Aceeasi ...
12Aug2024

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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
1955
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1958
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1960
1961
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2032
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2034
2035
2036
2037
2038
2039
2040
2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
12
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16
17
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31
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