Capital propriu (Rezultatul exercițiului) Flashcards by Ingrid Kajcsa

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Ce este Rezultatul exercițiului?

o obligatie fata de act/aso
apare in bilanț si este determinat explicit in CPP

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Formula Rezultatul exercițiului

V-Ch

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Cand se încorporează V si Ch in Rezultatul exercițiului?

are loc la finalul exercițiului financiar când V si Ch se incorporeaza in CPP

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Capital propriu (Rezultatul exercițiului) Flashcards

(3 cards)