Corelatiile in cadrul formularelor din situatiile financiare la 30.06.2010 sunt urmatoarele:
SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII (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 – 19 (col. 1 si 2)
Rd. 13 = rd. 04 + 12 (col. 1 si 2)
Rd. 16 = rd. 17 + 18 (col. 1 si 2)
Rd. 18 = rd. 19 + 20 (col. 1 si 2)
Rd. 21 = rd. 22 la 24 (col. 1 si 2)
Rd. 36 = rd. 21 + 25 + 26 + 27 – 28 + 29 – 30 + 31 – 32 + 33 – 34 – 35 (col. 1 si 2)
Rd. 38 = rd. 36 + 37 (col. 1 si 2)
INFO UTIL CE PRIVIRE LA BIANTUL LA 30.06.2010 – CLICK AICI
Rd. 38 = rd. 13 – 14 – 15 – 17 – 20 (F-G-H) (col. 1 si 2)
Rd. 21 + 37 >= 0 (col. 1)
Rd. 21 + 37 > 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 + 03 – 04 + 05 + 06 (col. 1 si 2)
Rd. 11 = rd. 01 + 07 – 08 + 09 + 10 (col. 1 si 2)
Rd. 17 = rd. 18 + 19 (col. 1 si 2)
Rd. 20 = rd. 21 – 22 (col. 1 si 2)
Rd. 23 = rd. 24 – 25 (col. 1 si 2)
Rd. 26 = rd. 27 la 30 (col. 1 si 2)
Rd. 31 = rd. 32 – 33 (col. 1 si 2)
Rd. 34 = rd. 12 la 15 – 16 + 17 + 20 + 23 + 26 + 31 (col. 1 si 2)
ORDIN 1879/2010 – LEGISLATIE BILANT 30.06.2010 – CLICK AICI
Rd. 35 = rd. 11 – 34, daca rd. 11 – 34 > 0 (col. 1 si 2)
Rd. 36 = rd. 34 – 11, daca rd. 11 – 34 <= 0 (col. 1 si 2)
Rd. 37 >= rd. 38 (col. 1 si 2)
Rd. 39 >= rd. 40 (col. 1 si 2)
Rd. 41 >= rd. 42 (col. 1 si 2)
Rd. 44 = rd. 37 + 39 + 41 + 43 (col. 1 si 2)
Rd. 45 = rd. 46 – 47 (col. 1 si 2)
Rd. 48 >= 49 (col. 1 si 2)
Rd. 51 = rd. 45 + 48 + 50 (col. 1 si 2)
Rd. 52 = rd. 44 – 51, daca rd. 44 – 51 > 0 (col. 1 si 2)
Rd. 53 = rd. 51 – 44, daca rd. 44 – 51 <= 0 (col. 1 si 2)
Rd. 54 = rd. 11 + 44 - 34 - 51,
daca rd. 11 + 44 - 34 - 51 > 0 (col. 1 si 2)
Rd. 55 = rd. 34 + 51 – 11 – 44,
daca rd. 11 + 44 – 34 – 51 <= 0 (col. 1 si 2)
Rd. 58 = rd. 56 - 57, daca rd. 56 - 57 > 0 (col. 1 si 2)
Rd. 59 = rd. 57 – 56, daca rd. 56 – 57 <= 0 (col. 1 si 2)
Rd. 60 = rd. 11 + 44 + 56 (col. 1 si 2)
Rd. 61 = rd. 34 + 51 + 57 (col. 1 si 2)
Rd. 62 = rd. 60 - 61, daca rd. 60 - 61 > 0 (col. 1 si 2)
Rd. 63 = rd. 61 – 60, daca rd. 60 – 61 <= 0 (col. 1 si 2)
Rd. 66 = rd. 62 - 63 - 64 - 65,
daca rd.62 - 63 - 64 - 65 > 0 (col. 1 si 2)
Rd. 67 = rd. 63 + 64 + 65 – 62,
daca rd.62 – 63 – 64 – 65 <= 0 (col. 1 si 2)
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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)
APLICATIE GENERARE BILANT 30.06.2010 – CLICK AICI
Rd. 24 >= Rd.25 (col.1)
Rd. 26 >= Rd.27 (col.1)
Rd. 28 >= Rd.29 (col.1)
Rd. 31 >= Rd.32 + 33 (col. 1 si 2)
Rd. 34 = rd. 35 la 37 (col. 1 si 2)
Rd. 38 = rd. 39 + 45 (col. 1 si 2)
Rd. 39 = rd. 40 la 44 (col. 1 si 2)
Rd. 45 = rd. 46 + 47 (col. 1 si 2)
Rd. 53 = rd. 54 la 58 (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 + 68 (col. 1 si 2)
Rd. 69 = rd. 70+73+76+79+82+85+86+ 89 la 93 (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. 82 = rd. 83 + 84 (col. 1 si 2)
Rd. 86 = rd. 87 + 88 (col. 1 si 2)
Rd. 94 = rd. 95 la 97 (col. 1 si 2)
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Corelatiile dintre formularele de raportare contabila la 30.06.2010
(corelatiile contin membri de forma FF.RR.C unde: FF=cod formular, RR=nr.rand, C=nr.coloana)
–-corelatii intre F10 si F20––––-
10.33.2 = 20.66.2 profit
10.34.2 = 20.67.2 pierdere
–-corelatii intre F10 si F30––––-
10.33.2 = 30.01.2
10.34.2 = 30.02.2
10.11.2 + 10.14.2 >= 30.03.1 (D+G)
Corelatii suplimentare propuse de unitatile fiscale
F10_022 col 1 si 2 >=0 (cap.subscris varsat)
F10_023 col 1 si 2 >=0 (cap.subscris nevarsat)
F10_024 col 1 si 2 >=0 (patrimoniul regiei)
F10_025 col 1 si 2 >=0 (prime de capital)
F10_027 col 1 si 2 >=0 (rezerve)
F10_035 col 1 si 2 >=0 (repartizarea profitului)
MODEL DECLARATIE INACTIVITATE PENTRU BILANT LA 30.06 – CLICK AICI
