In 16 decembrie 2008 a fost emis Ordinul 8061 pentru modificarea si completarea Normelor privind procedurile simplificate de vamuire. Ce aduce nou acest ordin ? Autorizatia pentru procedura declaratiei simplificate sau pentru procedura de vamuire la domiciliu se acorda persoanelor juridice care se afla in una dintre urmatoarele situatii: a) declara marfuri in nume propriu; b) actioneaza in calitate de…
Mai multCategory: Romanian Chart of Accounts
Class 9 – Management accounts
90 Internal transactions 901 Internal transactions relating to expenses 902 Internal transactions related to costs of conversion 903 Internal transactions relating to price differences 92 Cost accounts 921 Costs related to the core business 922 Costs related to auxiliary activities 923 Production overheads 924 Administrative overheads 925 Distribution costs 93 Production cost 931 Cost of output 933 Cost of work…
Mai multClass 8 – Special accounts
Class 8 – Special accounts 80 Off-balance sheet accounts 801 Commitments 8011 Guarantees and warranties 8018 Other commitments 802 Commitments received 8021 Guarantees and warranties 8028 Other commitments received 803 Other off-balance sheet accounts 8031 Operational leased tangible assets 8032 Assets held for processing or repair 8033 Assets held in custody 8034 Receivables written off but still followed up 8035…
Mai multClass 7 – Revenue accounts
70 Net turnover 701 Sales of finished goods 702 Sales of semi-finished goods 703 Sales of residual products 704 Services rendered 705 Revenues from research studies 706 Rental and royalty income 707 Sale of goods purchased for resale 708 Revenues from sundry activities 71 Variation in inventory 711 Variation in inventory 72 Own work capitalised 721 Capitalised costs of intangible…
Mai multClass 6 – Expense accounts
Class 6 – Expense accounts 60 Expenses related to inventories 601 Raw materials 602 Consumables 6021 Auxiliary materials 6022 Fuel 6023 Packaging materials 6024 Spare parts 6025 Seeds and saplings 6026 Fodder 6028 Other consumables 603 Materials in the form of small inventory items 604 Materials not stored 605 Electricity, heating and water 606 Animals and poultry 607 Goods for…
Mai multClass 5 – Treasury accounts
50 Short term investments 501 Short term financial investments in related parties 505 Redeemed debentures 506 Debentures 508 Other short term investments and related receivables 5081 Other short term financial investments 5088 Accrued interest on debentures and short term investments 509 Amounts payable for short term financial investments 5091 Amounts payable for short term investments in related parties 5092 Amounts…
Mai multClass 4 – Third party accounts
Class 4 – Third party accounts 40 Suppliers and similar accounts 401 Suppliers 403 Bills of exchange payable 404 Suppliers of non-current assets 405 Bills of exchange payable to suppliers of non-current assets 408 Suppliers – invoices to be received 409 Advance payments to suppliers 4091 Advance payments to suppliers for the purchase of inventories 4092 Advance payments to suppliers…
Mai multClass 3 – Inventories and work in progress
30 Raw materials and consumables 301 Raw materials 302 Consumables 3021 Auxiliary materials 3022 Fuel 3023 Packaging materials 3024 Spare parts 3025 Seeds and saplings 3026 Fodder 3028 Other consumables 303 Materials in the form of small inventory items 308 Price differences on raw materials and consumables 33 Work in progress 331 Work in progress 332 Services in progress 34…
Mai multClass 2 – Non-current assets
20 Intangible assets 201 Set-up costs 203 Development costs 205 Concessions, patents, licences, trademarks and similar rights and assets 207 Goodwill 2071 Positive goodwill7 2075 Negative goodwill8 208 Other intangible assets 21 Tangible assets 211 Freehold land and land improvements 2111 Freehold land 2112 Land improvements 212 Buildings 213 Plant and machinery, motor vehicles, animals and plantations 2131 Plant and…
Mai multClass 1 – Capital accounts
10 Capital and reserves 101 Capital1 1011 Subscribed and not paid in share capital 1012 Subscribed and paid in share capital 1015 Patrimony (autonomous companies) 1016 Public patrimony 104 Premium related to capital 1041 Share premium 1042 Merger premium 1043 Share premium contribution in kind 1044 Debenture conversion premium 105 Revaluation reserve 106 Reserves 1061 Legal reserve 1063 Statutory or…
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