Venit Flashcards by Ingrid Kajcsa

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Cu ce pot fi asimilate V?

crestere A / scadere D

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Ce sunt V?

cresteri ale beneficiilor economice viitoare asociate cu crestere A / scadere D avand drept consecinta cresterea Rezultatului ex si, implicit, cresterea Cp

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Cum pot creste V?

crestere A
- V din vânzare/prestare/lucrări
- V din cresterea de stocuri (surplus de stocuri din productia interna)

scaderea D
- V dn reducerea de D
- V din prescrierea unor D

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Care sunt etapele ocazionarii V?

obtinerea : bunuri/servicii/lucrări
facturarea(societatea catre client in urma obținerii)
incasarea de Cr de la clienti
incorporarea in Rezultatul exercițiului

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Venit Flashcards

(4 cards)