Corelatii bilant 31.12.2009 – bine de stiut

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Corelatiile in cadrul formularelor din situatiile financiare la 31.12.2009 sunt:

CAPITALURI PROPRII – TOTAL (rd. 19+23+24+25-26+27-28+29-30+31-32-33)

BILANT PRESCURTAT (cod 10)

Rd. 04 = rd. 01 la 03 (col. 1 si 2)
Rd. 09 = rd. 05 la 08 (col. 1 si 2)
Rd. 12 = rd. 09 + 10 – 11 – 18 (col. 1 si 2)
Rd. 13 = rd. 04 + 12 (col. 1 si 2)
Rd. 16 = rd. 17 + 18 (col. 1 si 2)
Rd. 19 = rd. 20 la 22 (col. 1 si 2)
Rd. 34 = rd. 19 + 23 + 24 + 25 – 26 + 27 – 28 + 29 – 30 + 31 – 32 – 33 (col. 1 si 2)
Rd. 36 = rd. 34 + 35 (col. 1 si 2)

Rd. 36 = rd. 13 – 14 – 15 -17 (F-G-H) (col. 1 si 2)
Rd. 19 + 35 >= 0 (col. 1)
Rd. 19 + 35 > 0 (posibil =0 la sucursale) (col. 2)

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BILANT (cod 10)

Rd. 06 = rd. 01 la 05 (col. 1 si 2)
Rd. 11 = rd. 07 la 10 (col. 1 si 2)
Rd. 18 = rd. 12 la 17 (col. 1 si 2)
Rd. 19 = rd. 06 + 11 + 18 (col. 1 si 2)
Rd. 24 = rd. 20 la 23 (col. 1 si 2)
Rd. 30 = rd. 25 la 29 (col. 1 si 2)
Rd. 33 = rd. 31 + 32 (col. 1 si 2)
Rd. 35 = rd. 24 + 30 + 33 + 34 (col. 1 si 2)
Rd. 45 = rd. 37 la 44 (col. 1 si 2)
Rd. 46 = rd. 35 + 36 – 45 – 62 (col. 1 si 2)
Rd. 47 = rd. 19 + 46 (col. 1 si 2)
Rd. 56 = rd. 48 la 55 (col. 1 si 2)
Rd. 60 = rd. 57 la 59 (col. 1 si 2)
Rd. 63 = rd. 61 + 62 (col. 1 si 2)
Rd. 67 = rd. 64 la 66 (col. 1 si 2)
Rd. 74 = rd. 70 la 73 (col. 1 si 2)
Rd. 83 = rd. 67 + 68 + 69 + 74 – 75 + 76 – 77 + 78 – 79 (col. 1 si 2)
+ 80 – 81 – 82
Rd. 85 = rd. 83 + 84 (col. 1 si 2)

Rd. 85 = rd. 47 – 56 – 60 – 61 (F-G-H) (col. 1 si 2)
Rd. 67 + 84 >= 0 (col. 1)
Rd. 67 + 84 > 0 (posibil =0 la sucursale) (col. 2)

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CONTUL DE PROFIT SI PIERDERE (cod 20)

Rd. 01 >= 0 (col. 1 si 2)
Rd. 01 = rd. 02 la 05 (col. 1 si 2)
Rd. 10 = rd. 01 + 06 – 07 + 08 + 09 (col. 1 si 2)
Rd. 15 = rd. 16 + 17 (col. 1 si 2)
Rd. 18 = rd. 19 – 20 (col. 1 si 2)
Rd. 21 = rd. 22 – 23 (col. 1 si 2)
Rd. 24 = rd. 25 la 28 (col. 1 si 2)
Rd. 29 = rd. 30 – 31 (col. 1 si 2)
Rd. 32 = rd. 11 la 15 + 18 + 21 + 24 + 29 (col. 1 si 2)

Rd. 33 = rd. 10 – 32, daca rd. 10 – 32 > 0 (col. 1 si 2)
Rd. 34 = rd. 32 – 10, daca rd. 10 – 32 <= 0 (col. 1 si 2) Rd. 35 >= rd. 36 (col. 1 si 2)
Rd. 37 >= rd. 38 (col. 1 si 2)
Rd. 39 >= rd. 40 (col. 1 si 2)

Rd. 42 = rd. 35 + 37 + 39 + 41 (col. 1 si 2)
Rd. 43 = rd. 44 – 45 (col. 1 si 2)

Rd. 46 >= 47 (col. 1 si 2)

Rd. 49 = rd. 43 + 46 + 48 (col. 1 si 2)

Rd. 50 = rd. 42 – 49, daca rd. 42 – 49 > 0 (col. 1 si 2)
Rd. 51 = rd. 49 – 42, daca rd. 42 – 49 <= 0 (col. 1 si 2) Rd. 52 = rd. 10 + 42 - 32 - 49, daca rd. 10 + 42 - 32 - 49 > 0 (col. 1 si 2)
Rd. 53 = rd. 32 + 49 – 10 – 42,
daca rd. 10 + 42 – 32 – 49 <= 0 (col. 1 si 2) Rd. 56 = rd. 54 - 55, daca rd. 54 - 55 > 0 (col. 1 si 2)
Rd. 57 = rd. 55 – 54, daca rd. 54 – 55 <= 0 (col. 1 si 2) Rd. 58 = rd. 10 + 42 + 54 (col. 1 si 2) Rd. 59 = rd. 32 + 49 + 55 (col. 1 si 2) Rd. 60 = rd. 58 - 59, daca rd. 58 - 59 > 0 (col. 1 si 2)
Rd. 61 = rd. 59 – 58, daca rd. 58 – 59 <= 0 (col. 1 si 2) Rd. 64 = rd.60 - 61 - 62 - 63, daca rd.60 - 61 - 62 - 63 > 0 (col. 1 si 2)
Rd. 65 = rd.61 + 62 + 63 – 60,
daca rd.60 – 61 – 62 – 63 <= 0 (col. 1 si 2) -------------------------------------------------------------------------------------- FII LA CURENT CU PROBLEMATICA BILANTURILOR - MERGI LA CATEGORIA DEDICATA

DATE INFORMATIVE (cod 30)

Rd. 01+02 = 1 (col. 1)

Totaluri pe orizontala:
Col. 1 = col. 2 + 3 (se repeta de la rd.03 la 22)

Totaluri pe verticala:
Rd. 03 = rd. 04 + 08 + 14 la 18 + 22 (col. 1, 2 si 3)
Rd. 04 = rd. 05 la 07 (col. 1, 2 si 3)
Rd. 08 = rd. 09 la 13 (col. 1, 2 si 3)
Rd. 18 = rd. 19 la 21 (col. 1, 2 si 3)

Rd. 24 >= Rd.25 (col.1)
Rd. 26 >= Rd.27 (col.1)
Rd. 28 >= Rd.29 (col.1)

Rd. 31 = rd. 32 la 34 (col. 1 si 2)
Rd. 35 = rd. 36 + 42 (col. 1 si 2)
Rd. 36 = rd. 37 la 41 (col. 1 si 2)
Rd. 42 = rd. 43 + 44 (col. 1 si 2)
Rd. 50 = rd. 51 la 55 (col. 1 si 2)
Rd. 57 = rd. 58 + 59 (col. 1 si 2)
Rd. 60 = rd. 61 + 62 (col. 1 si 2)
Rd. 63 = rd. 64 + 65 (col. 1 si 2)
Rd. 66 = rd. 67+70+73+76+79+82+83+86 la 90 (col. 1 si 2)
Rd. 67 = rd. 68 + 69 (col. 1 si 2)
Rd. 70 = rd. 71 + 72 (col. 1 si 2)
Rd. 73 = rd. 74 + 75 (col. 1 si 2)
Rd. 76 = rd. 77 + 78 (col. 1 si 2)
Rd. 79 = rd. 80 + 81 (col. 1 si 2)
Rd. 83 = rd. 84 + 85 (col. 1 si 2)
Rd. 91 = rd. 92 la 94 (col. 1 si 2)

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SITUATIA ACTIVELOR IMOBILIZATE (cod 40)

Totaluri pe orizontala:
Col. 5 = col. 1 + 2 – 3 (se repeta de la rd.01 la 12)
Col. 9 = col. 6 + 7 – 8 (se repeta de la rd.13 la 21)
Col.13 = col.10 + 11 – 12 (se repeta de la rd.22 la 33)

Totaluri pe verticala:
Rd. 04 = rd. 01 la 03 (col. 1, 2, 3 si 5)
Rd. 10 = rd. 05 la 09 (col. 1, 2, 3 si 5)
Rd. 10 = rd. 06 la 08 (col. 4)
Rd. 12 = rd. 04 + 10 + 11 (col. 1, 2, 3 si 5)
Rd. 12 = rd. 10 (col. 4)

Rd. 15 = rd. 13 + 14 (col. 6, 7, 8 si 9)
Rd. 20 = rd. 16 la 19 (col. 6, 7, 8 si 9)
Rd. 21 = rd. 15 + 20 (col. 6, 7, 8 si 9)

Rd. 25 = rd. 22 la 24 (col. 10, 11, 12 si 13)
Rd. 31 = rd. 26 la 30 (col. 10, 11, 12 si 13)
Rd. 33 = rd. 25 + 31 + 32 (col. 10, 11, 12 si 13)

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Corelatii intre formularele situatiilor financiare la 31.12.2009

(corelatiile contin membri de forma FF.RR.C unde: FF=cod formular, RR=nr.rand, C=nr.coloana)

– BILANT PRESCURTAT

—-corelatii intre F10 si F20————-
10.31.1 = 20.64.1 profit
10.32.1 = 20.65.1 pierdere

10.31.2 = 20.64.2 profit
10.32.2 = 20.65.2 pierdere

—-corelatii intre F10 si F30————-
10.31.2 = 30.01.2
10.32.2 = 30.02.2

10.11.2 + 10.14.2 >= 30.03.1 (D+G)

—-corelatii intre F10 si F40 ————-
10.01.1 = 40.04.1 – 40.15.6 – 40.25.10
10.01.2 = 40.04.5 – 40.15.9 – 40.25.13

10.02.1 = 40.10.1 – 40.20.6 – 40.31.10
10.02.2 = 40.10.5 – 40.20.9 – 40.31.13

10.03.1 = 40.11.1 – 40.32.10
10.03.2 = 40.11.5 – 40.32.13

– BILANT

—-corelatii intre F10 si F20————-
10.80.1 = 20.64.1 profit
10.81.1 = 20.65.1 pierdere

10.80.2 = 20.64.2 profit
10.81.2 = 20.65.2 pierdere

—-corelatii intre F10 si F30————-
10.80.2 = 30.01.2
10.81.2 = 30.02.2

10.45.2 + 10.56.2 >= 30.03.1 (D+G)

—-corelatii intre F10 si F40————-
10.06.1 = 40.04.1 – 40.15.6 – 40.25.10
10.06.2 = 40.04.5 – 40.15.9 – 40.25.13

10.11.1 = 40.10.1 – 40.20.6 – 40.31.10
10.11.2 = 40.10.5 – 40.20.9 – 40.31.13

10.18.1 = 40.11.1 – 40.32.10
10.18.2 = 40.11.5 – 40.32.13

Corelatii suplimentare propuse de unitatile fiscale

– la BILANT PRESCURTAT:
F10_020 col 1 si 2 >=0 (cap.subscris varsat)
F10_021 col 1 si 2 >=0 (cap.subscris nevarsat)
F10_022 col 1 si 2 >=0 (patrimoniul regiei)
F10_023 col 1 si 2 >=0 (prime de capital)
F10_025 col 1 si 2 >=0 (rezerve)
F10_033 col 1 si 2 >=0 (repartizarea profitului)

– la BILANT:
F10_064 col 1 si 2 >=0 (cap.subscris varsat)
F10_065 col 1 si 2 >=0 (cap.subscris nevarsat)
F10_066 col 1 si 2 >=0 (patrimoniul regiei)

F10_068 col 1 si 2 >=0 (prime de capital)

F10_070 col 1 si 2 >=0 (rezerve)
F10_071 col 1 si 2 >=0 (rezerve)
F10_072 col 1 si 2 >=0 (rezerve)
F10_073 col 1 si 2 >=0 (rezerve)

F10_082 col 1 si 2 >=0 (repartizarea profitului)

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