Cheltuieli Flashcards by Ingrid Kajcsa

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Cu ce pot fi asimilate Ch?

scadere A / crestere D

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Ce sunt Ch?

diminuare ale beneficiilor economice viitoare fiind asociate cu scăderea A / creșterea D avand drept consecință scaderea Rezultatului exercițiului si, implicit, cu scaderea Cp

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Cum cresc Ch?

scaderea A
-consumul stocurilor
- iesire de lichiditati

cresterea D
- ch cu angajații
- ch cu impozitele/taxele

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Care sunt etapele ocazionarii Ch?

angajarea Ch (momentul in care ia ființă D)
consumul = se ocazioneaza propriu-zis
plata ( se achita D fata de terți)
incorporarea in Rezultatul exercițiului

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Cheltuieli Flashcards

(4 cards)