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Procedura de scoatere din evidenta a imobilizarilor si stocurilor in contextul insolventei conform OMFP 1.802/2014

valabil la 09 Nov 2024
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: La o firma de insolventa, la inventariere s-au facut propuneri la casare a anumitor mijloace fixe si stocuri; au fost si acceptate.Pentru ca suntem in insolventa, noi, firma, trimitem la administratorul judiciar de la firma de insolventa aceste propuneri cu casarile si ulterior ei se ocupa de casarea efectiva + valorificarea lor.Se doreste initial trecerea lor intr-un cont extrabilantier, pana la decizia de a se casa. Intrebarile mele sunt: 1.) Care este monografia cap coada pentru mijloace fixe (integral amortizare 213/214) si amortizare (nu stiu cum ar trebui sa procedez cu amortizarea) 2.) Care este monografia cap coada pentru stocuri. Eu trebuie sa scot mijloacele fixe din 213/214 si sa le duc in clasa de 8 si stocurile din clasa 3 in clasa 8. 3.) Ce se intampla cu cele care nu sunt amortizate integral?

Tip societate: S.A.
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Cod CAEN: 3530

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Inregistrarea contabila a energiei electrice produse si livrate in retea de catre prosumatori

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Intrebare: Avem sistem de fotovoltaice care ne genereaza energie. Am incheiat cu Engie Romania SA, furnizorul nostru de energie electrica, contract cadru de proconsumator si acum este prima luna cand ne emite autofactura pentru energie injectata la ei in sistem. Apoi vin si compenseaza din soldul de plata acesta suma din autofactura.Cum ar trebui sa facem inregistrarea in contabilitate?
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Monografie contabila si justificare fiscala pentru vanzarea deseurilor cu evidentierea fondului pentru mediu

de Liviu Sapunaru valabil la 15 Feb 2025
Intrebare: La o factura (emisa in luna in care se livreaza) catre clienti pentru deseuri, cu fond de mediu, avem urmatoarele inregistrari:Inregistrarea facturii:411 = %7xx4427Inregistrarea fondului de mediu:6xx = 411Incasarea facturii:5121 = 411Pentru factura de deseuri emisa in luna ianuarie 2025, dar cu livrare efectuata in luna decembrie 2024, cum se inregistreaza fondul de mediu? Ce ...
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Monografie contabila plata asigurari medicale pentru angajati peste plafonul de 400 euro anual

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februarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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2046
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2050
DLMMJVS
26
27
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29
30
31
1
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1
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