Atestat Gata

8/18/2019 Atestat Gata

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LICEUL TEHNOLOGIC AGRICOL „M. KOGĂLNICEANU”MIROSLAVA

IAŞI

PROIECT DE SPECIALITATE

PENTRU SUSŢINEREA EXAMENULUI DE CERTIFICARE ACOMPETNŢELOR PROFESIONALE

CALIFICAREA: TEHNICIAN ÎN ACTIVITĂŢI ECONOMICE

NIVEL III

PROFESOR ELEVZOTA DANIELA CONDREA RUXANDRA

CL.XII C

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TITLUL LUCRĂRII

CONTA#ILITATEA

DECONTĂRILOR PRIVINDCLIEN IIȚ

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CUPRINS

I. ASPECTE TEORETICE PRIVIND DECONTĂRILE CU CLIENŢII!. 1. INTRODUCERE ÎN CONTABILITATEA CLIENŢILOR

1.1.1 STRUCTURA CREANŢELOR 1.2 CONTABILITATEA DECONTĂRILOR CU CLIENŢI1.2.1 CONTUL 411 „CLIENŢI”1.2.2 CONTUL 418 „ CLIENŢI – FACTURI DE ÎNTOCMIT „ CONTDE ACTIV1.2.3. CONTUL 413 „EFECTE DE PRIMIT”1.2. 4. CONTUL 41 „ CLIENŢI INCERŢI ”1.2.!. CONTUL 41" „ CLIENŢI – CREDITORI”

II. STUDIU DE CAZ

2.1 DOCUMENTE DE INFIINŢARE SC „ BUCURIA”2.2 OR#ANI#RAMA SC „ BUCURIA”2.3 FI$A POSTULUI2.4 CONTRACT DE MUNCA

2.! CV2. OFERTA FIRMEI SC „BUCURIA”

%& PLIANT '& FLUTURA$(& CALENDAR

2.) MONO#RAFIE CONTABILA SC „BUCURIA”

#I#LIOGRAFIE

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II. STUDIU DE CAZ

2.1 DOCUMENTE DE INFIINŢARE SC „ BUCURIA”2.2 OR#ANI#RAMA SC „ BUCURIA”2.3 FI$A POSTULUI2.4 CONTRACT DE MUNCA2.! CV2. OFERTA FIRMEI SC „BUCURIA”

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18


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2.1 DOCUMENTE DE INFIINŢARE SC” BUCURIA” SRL

Acest document constituie cerere de înregistrare in REGISTRUL FIRMELOR DE EXERCITIU-ROCT !recum si cerere de autori"are a #unc ion$rii #irme%or de e&erci iu'ț ț

(r' intrare %a ROCT)*+,''''''''' Data ,'''''.,''''.,''''''''''''''''''''

CERERE DE INREGISTRARE

SI AUTORIZARE A FUNCTIONARII

F-5% * *>*(-,- SC „BUCURIA” SRL< ( 6*-+ -/ +(%+-0%0*% MIROSLAVA< 60. M.

O#ĂLNICEANU< /38.< 7*,6*(0 IA I. ( 90%+ 1"8) 0*+*:/Ș /012003345 :%>. //63700510< *5%-+ (/*%>%/%Q%.(5 9(%+% #RUP $COLAR A#RICOL „ M.

O#ĂLNICEANU” Re!re"entata de e%e8u% CO(DREA RUXA(DRA c%asa XII 9C: domici%iatin MIROSLA;A str' OLGA STURude .sector IA?Ițact identitate seria RO nr /6/6123 C(@ 72611072106/6 so%icita autori"areaconstituirii si înmatricu%area in Registru% #irme%or de e&erciBiu'

Cererea este însoBita de urm$toare%e documente

*' Actul constituti !l "i#$%i &% %'%#ci iuț semnat si datat (formular tip)6' D%cl!#! i%ț !e !ro!rie r$s!undere data de #ondatori administratori cen"ori din carere"u%ta ca #iecare dec%arant înde!%ine te condi ii%e %ega%e !entru de inerea si e&ercitareaș ț țca%it$ ii !e care o are in #irma de e&erci iuț ț (formular tip)

3' D%cl!#! i% (% (#o(#i% #)s(un&%#% (#iin& !uto#i*!#%! "unc ion)#iiț ț (formular tip)1' Do!&! s%&iu care !oate #i #$cuta cu contract de 8n"are-cum!$rare contract de înciriere sau su=înciriere contract de asociere in !artici!a iunecontract de %easingțimo=i%iar contract de comodat de u" u"u#ruct înso it$ de do8ada !ro!rietatii s!a iu%uiț țe&tras de carte #unciara)6+'5' Do!&! c!(it!l soci!l care !oate #i #$cuta cu #oaie de 8$rs$mnt ordin de !%ata saucitan a CEC %aț ROCT+BANCA ,IRTUALA 4' Do!&! !c-it)#ii t!'%lo# &% constitui#% #oaie de 8$rs$mnt !entru suma de 30/RO(0' Do!&! !c-it)#ii t!'! #%*%#!#% nu$% "i#$! H #oaie de 8$rs$mnt !entru suma de 11RO(

Data ,'''''''''''''''''Semn$tura CO(DREA

)*+ Se com!%etea"$ %a ROCT)6+ Se 8a ane&a co!ie du!$ acesta'

1"

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ACT CONSTITUTIV AL FIRMEI DE EXERCITIU F.E. SC „ BUCURIA” SRL

I. Asoci!/i 0 !c/ion!#iA#t.1 (um$ru% de asociaBi.acBionari este de 1)(ume%e si !renume%e c%asa

CO(DREA RUXA(DRA

;IERU IO(U

COLA ;ICTORIA

URSU GAJRIELA

CIOMSCKI IO(

RADU DORI(

JEE(ARU JIA(CA

@RISACARU CRISTI(A

A(DREI IOA(A

GI(A SERGIU

II. Fo#$! &%nu$i#%! si s%&iul "i#$%i &% %'%#ci/iuA#t.2 F-5% * *>*(-,- (* 6* /:--/,*%; ?% %?*% :5% /*- 6(-*0,-- SOCIETATE CU RĂSPUNDERE LIMITATĂ 2)

A#t. F-5% * *>*(-,- ?% %?*% */5-*% * 3) F.E „BUCURIA”A#t.3 S*-+ :-5*- * *>*(-,- 6* ?% %:+% / +(%+-0%0*% MIROSLAVA 4) str.M.KOGĂLNICEANU, nr. 38S(-*0%0*% 9- ?% 0*% 50% 6*-+ -/ *(-;-% %/-- =*/*%+* 6- ( *6*(0%*% :5*- 6-

'+-(-0%-- -56* * +*=*.

III. O4i%ctul "i#$%i &% %'%#ci/iu

A#t.5 OBIECTUL DE ACTIVITATE PRINCIPAL PRODUCTIE

COD CAE(5) 1!1

cu descrierea acti8it$Bii " F#$r%r'# (%n%%* +#$r%r'# (r-%tr%/0r s% # (r0s'/0r (r0#s('t' '(#t%s'r%'

I,. C!(it!lul soci!l

A#t.6 Ca!ita%u% socia% 8a #i de *//'/// ' ) RO( îm!$rBit în5///' !arBi socia%e. acBiuni .!arBi de interes #iecare a8nd 8a%oare ega%a de 6/RO( !) RON #iecare asociat. acBionardeBinnd un num$r de 5//' !arBi socia%e.acBiuni.!arBi de interes'A#t.7- M$rirea sau micNorarea ca!ita%u%ui socia% se !oate #ace doar !rin ot$rrea adun$rii

genera%e a asociaBi%or.acBionari%or si cu res!ectarea condiBii%or de #orma si !u=%icitate!re8$"ute de %ege'

2K


21/50

,. A&$inist#!#%! con&uc%#%! si #%(#%*%nt!#%! "i#$%i &% %'%#ci/iu

A#t.8 Firma de e&erciBiu 8a #i administrata si re!re"entata de e%e8u% CO(DREA RUXA(DRAcare !oate de%ega autoritatea sa unui sa%ariat'A#t.9 Conducerea #irmei de e&erciBiu 8a #i e&ercitata de adunarea genera%a a asociaBi%or.acBionari%or unde se iau ot$rri%e acestora a8nd atri=uBii%e sta=i%ite de %ege'

,I. :!#tici(!#%! l! 4%n%"icii si (i%#&%#i

A#t.1; AsociaBii. acBionarii au con8enit ca !artici!area #iec$ruia %a =ene#icii%e si !ierderi%e#irmei de e&erciBiu sa #ie !ro!orBiona%a si în %imita a!ortu%ui !ro!riu %a ca!ita%u% socia%'

,II. Du#!t! "i#$%i &% %'%#ci/iu

A#t.11 Firma de e&erciBiu SC 9 JUCURIA: se în#iinBea"$ !e o !erioada nedeterminata'

,III. Di*ol!#%! si lic-i&!#%! "i#$%i &% %'%#ci/iu

A#t.12 Ca"uri%e de di"o%8are si !rocedura %icid$rii sunt ce%e !re8$"ute de %ege'

I1??!7%n+0r# %% /#ț .(/-55. )* (t. 6.R.L %n% 2 RON, %#r (t. 6.A. s% 6.C.A. %n% 25. 'r0 7 /# &rs/ :%/'% /'%"'r0 #/ B.N.R. )*! 9#/0#r'# n0%n#/# %n%# # n'% (#r % s0&%#/' /# 6.R.L. 'st' ' 1 RON, %#r # n'% #& %n% /# 6.A., 6.C.A. 'st' 'ț ț ,1 RON*8 s' (r'&%:'#: n'/' s% (r'n'/', r#t ' s'ntr#.

21

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Formular de înre!"#rare !n $a%a de da#e

F'E H nou$.!re%uat$.continuat$ CUI-207044

Atri=ut #isca% R din data de >.66.407.6/*3

se completează de către personalul ROCT

U Z D I D A C T I C - FORMULAR DE INREGISTRARE in baza de date ROCT

Firma de E&erci iuțSC 9 JUCURIA: SRLcoa%a GRU@ ?COLAR AGRICOL 9 M' OGL(ICEA(U:Ș

Ora IA?I ,''''''''''''''''''''''''''''''''''''''''''''''''''ș

Strada M' OGL(ICEA(U nr 37 cod !o ta% 0/03/5șTe%e#on /012003345 'Fa&/6357240E-mai% #irma de e&erci iuț (/*%>%/%Q%.(5 @ersoana de contact !ro#esor coordonatorCO(DREA RUXA(DRAE-mai% !ersoana de contact (/*%>%/%Q%.(5Administrator #irma de e&erci iuCO(DREA RUXA(DRAțC$treROCT- De!artamentu% de Coordonare a% Firme%or de E&erci iu din Pn8$ $mntu%ț ț@reuni8ersitar Romania

:#in (#%*%nt! solicit!$ =n#%>ist#!#%! "i#$%i no!st#% &% %'%#ci iu (%nt#u !nul col!#ț ș2;12+2;1 in 4!*! &% &!t% ROCT.

Firma de e&erci iu este #irma nou în#iin ata de c$tre e%e8a c%asei a XII C an co%ar 6/*6-ț ț ș6/*3 3Ane&e- se ane&ea"$ documente%e con"o#$ (#%ci*)#ilo# ROCTDirector coa%a Semn$tura si stam!i%aș,'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''Coordonator #irma de e&erci iuț Administrator #irma dee&erci iuț@ro#esor


23/50

De"&'!dere de &on#

JA(CA DE EXERCITIU HROCT JA(CA ;IRTUALA3// 632-TIMISOARA Str' CORJULUI (R 0.CROMA(IATEL . FAX //1/.654.60/ 637E-mai% B%/(%?-0%+%M-6+%?%Q%.(5 @entru Janca de e&erciBiu . To ROCTJA(CA ;IRTUALA

A!%icaBie !entru descidere de cont . A!!%ication #or o!ening account .

Monede . CurrencQ . LEI;a rog sa #o%ositi %itere ma>uscu%e . @%ease use ca!ita% %etters tougout .

(ume%e com!aniei . com!anQs name . SC 9 JUCURIA: SRL Adresa . Address M'OGL(ICEA(U'

Adresa e-mai% . mai% address . (/*%>%/%Q%.(5

Te%e#on . Fa& . @one . Fa& num=er . /012003345

Sume%e in acest cont !ot # trans#erate numai %a cererea . ordinu% !ersoanei . Te assets ontis account can =e trans#errd on%Q on te reuest . order o# te !ersons .

1 CONDREA RU


24/50

C)t#% ?ROCT H De!artamentu% de coordonare O#&in MEC n#. ;19 0 ;9 i!nu!#i% 2;;3a% #irme%or de e&erciBiudin în8$ $mntu% !reuni8ersitarțROCT+ BANCA ,IRTUALA

TimiNoara Str' Cor=u%ui nr' 0C;a comunicam s!ecimene%e de semn$turi a%e !ersoane%or autori"ate sa dis!un$ deconturi%e descise !entru #irma de e&erciBiu 8a%a=i%e cu data de *'*6 6//0@re"entu% #ormu%ar în%ocuieNte s!ecimene%e de semn$turi din #ormu%aru%de!us %a data de ,'''''''''''''''''''''''''

Date%e !ersoane%or de %a #irma de e&erciBiuautori"ate sa dis!un$ de conturi

@rimasau a

douasemn$tura

S!ecimende

semn$tura

(ume CONDREA @renume RU


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S(e&!men de "emn)#ur!

S@ECIME( DE SEM(ATURI- Firme de e&erciBiu din în8$ $mntu% !reuni8ersitarț

Titul!# cont ? Fi#$! &% %'%#ci/iu SC @BUCURIA” SRL

Adresa Loca%itatea Miros%a8a

Strada Miai% og$%niceanu (um$r 37

Te%e#on/012003345'

C)t#% ?

IASI- De!artamentu% de coordonare O#&in MEC n#. ;19 0 ;9 i!nu!#i% 2;;3a% #irme%or de e&erci iu din în8$ $mntu% !reuni8ersitarț țIAS BANCA ,IRTUALA Mi#osl!!

;a comunicam s!ecimene%e de semn$turi a%e !ersoane%or autori"ate sa dis!un$ deconturi%e descise !entru #irma de e&erciBiu 8a%a=i%e cu data de ,,,,,,''@re"entu%#ormu%ar în%ocuieNte s!ecimene%e de semn$turi din #ormu%aru%de!us %a data de ,''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Date%e !ersoane%or de %a #irma de e&erci iuț autori"ate sadis!un$ de conturi

@rima sau adoua

semnatura

S!ecimen desemnatura

(ume CONDREA @renume RU


26/50

CERERE DE ELIBERARE A CERTIFICATULUI

DE CAZIER FISCAL

( e completează de reprezentantul firmei de e!erci"iu)

Su=semnata CO(DREA RUXA(DRA e%e8a in c%asa a XII 9C:

?coa%a GRU@ ?OLAR AGRICOL 9 M' OGL(ICEA(U: nr' matrico% ,,,'' so%icit e%i=erareaunui certi#icat de ca"ier #isca% !entru a-mi ser8i %a în#iinBarea #irmei de e&erciBiu FE@BUCURIA” SRL

@ro#esor coordonator * Re!re"entant #irma

(ume si semn$tura (ume si semn$tura


27/50

Cont#!ct &% =nc-i#i%#%

CONTRACT DE INCIRIERE

nc-%i!t int#%?

co!l! GRU: COLAR AGRIOL @ M. OGLNICEANU” !ro#esoru% IONESCU LI,I inca%itate de director si F.E @BUCURIA” SRL re!re"entata de CONDREA RU


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De&lara*!e (ro(r!e

DECLARATIE

S'6*5/%0+ 6'6*5/%0% CONDREA RUXANDRA< **;*/0%/0 %+ :-5*- * *>*(-,- FE„BUCURIA” SRL< ( 6*-+ -/ MIROSLAVA< 7*,+ IA$I< 5-(-+-%0 -/ MIROSLAVA< 60.OL#A STURA N. !"< 6*6 %+ %(0+- * -*/0-0%0* 6*-% RO nr' /6/6123< *(+% (%/*+-/*6( (/-,--+* +*=%+* *?;0* * +*=-6+%,-% -/ ?-=%**(-0%*%(%+-0,-- * 1&MANA#ER< +% FE „BUCURIA” SRL.Î/0(5-0% -/0/ 6-/= *>*5+%< * -* 6/**< (/6(@/ (% *(+%%,--+* -/*>%(0* 6/0

**6-0* (/:5 %0.48 -/ L*=*% /.21""K -?-/ R*=-60+ (5*,+-.

D%0%..................... S*5/0%<

D*(+%%,-% % :60 %0% -/ :%0% 5*% 2& < P:. OTA DANIELA I/ (%+-0%0* * PROFESORCOORDONATOR S*5/0%<

1& S* (5+*0*%; (%;< ( %6(-%0 /-(< :/%0*/0 S.A. ( 6'6(-,-* '+-(%&<(5%/-0%0< %5-/-60%0< 50*/-(-0< (*/;< ( *(-;%*% :/(,-*- *,-/0*

S=*%5 (% */0 S.R.L. 6% S.A. *(+%%,-% 6% *% %5-/-60%0+ /5-0 */0 :-5% **>*(-,-.

2& D*(+%%,-% 6* ?% % -/ :%0% /*- *6%/* %0-;%0* -/ 9(%+%< *6*(0-? -/ :%0% :*6+- (/%0 % :-5*- * *>*(-,- :*6+ * *0 6- 6* 6*5/*%; * %(*60%.

28


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Foa!e +ar"aman#

ROCT #ANCAVIRTUALAT/?/4'-&- S%&-(- C'&)0)/ $&. C

T+0>-: 28922";

FOAIA DE VARSAMANT N&..!.....D/$...................... +% ROCT B%/(% V-0%+%T-5-6%% 65%...." RON.

(-:*&+-0**& TREISUTE $APTE ECI RON

R**;*/0%/ CV TAXA DE CONSTITUIRE

U DIDACTIC FIRME DE EXERCITIU

ROCT #ANCAVIRTUALAT/?/4'-&- S%&-(- C'&)0)/ $&. C

T+0>-: 28922";

FOAIA DE VARSAMANT N&..2....D/$..................

S% *6 * -5-0 * +%..VIERU IONUŢ */0... FE.SC #UCURIA” SRL

(/0 /K8")82 *6(-6 +% ROCT B%/(% V-0%+%

T-5-6%% 65% 33 RON.

(-:*&+-0**& PATRUZECIŞIPATRU RON

R**;*/0%/ CV TAXA REZERVARE NUME

FIRMĂ

2.2 ORGANIGRAMA

SC “BUCURIA”

2"

MONETAR N&.)*-%/

C)B/)&/ L+/

" ! " !

T'%-0 0+/ " RON

MONETAR N&.

)*-%/

C)B/)&/ L+/

3 ! 3 3 ! 3

T'%-0 0+/ 33 RON


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ORGANIGRAMA

N.C0.

N5*+* 9- */5*+* %/=%7%0+- F/(,-%

1. CONDREA RUXANDRA MANA#ER 2 VIERU IONUŢ $EF COMPARTIMENT

FINANCIAR CONTABIL3 COLŢA VICTORIA $EF COMPARTIMENT

VNĂRI4 URSU #ABRIELA $EF COMPARTIMENT

MARETIN#! CIOMSCWI ION $EF COMPARTIMENT

RESURSE UMANE RADU DORIN A#ENT VANĂRI) BEENARU BIANCA A#ENT MERETIN#8 PRISACARU CRISTINA CONTABIL

" ANDREI IOANA CONTABIL1K #ĂINA SER#IU CONTABIL

2." FIŞA POSTULUI

FISA DE POST CONTABIL

3K


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1. D*/5-*% (5%0-5*/0+-

COMPARTIMENTUL FINANCIAR CONTABIL

2. D*/5-*% 60+-CONTABIL

3. N5*+* 6- */5*+* 6%+%-%0+-ANDREI IOANA

4. S* 6'/*%;

$EF COMPARTIMENT FINANCIAR CONTABIL

!. N5*+* 6*:+- -*%-(VIERU IONUŢ

. S'/*%;

). D*0 * 6*5/0%

I/0*/ DA

E>0*/

8. R*+%,-- :/(,-/%+*

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%0-5/-%+*< (/0%'-+-0%0*% * =*60-/* -/ (/:5-0%0* ( +*=-6+%,-% -/ ?-=%* 5%*60* *6*(0%*% -/(---+ (/0%'-+* 6- %+* *?%+-- %0-5/-+- */0*-<

*5%/*/0*- 5*0*+< (/0-/-0,-- %(0-?-0,--< -/**/*/0*- *>*(-,-+-< -/0%/=-'-+-0,-- '-+%/,+- * *6(-**< /*(5*/6--& =%/-;*%;% 6- (/*%; (/0++ :-/%/(-% *?*/0-?< 60%'-+-/ *%,-/-+* 6-(5*/0*+* (* 6* 6/ (/0++- :-/%/(-% *?*/0-?< *(5 6- *6%/*+* (%* *>*(-0%%(*60 (/0+ 6/* * (/6*5/%*% (*(0% 6- +% 0-5< -/ 6(-6< -/ 55*/0+ *:*(0-- *-< -/(5*/0* 760-:-(%0-?* % -(*- *%,-- (%* %:*(0*%; %0-5/-+ 6(-*0,-- 6- */*=-60%*% (/+=-(% 6- 6-60*5%0-(% -/ *?-*/0% (/0%'-+% % (5*/0*+ 760-:-(%0-?* -/(/:5-0%0* ( *?**-+* +*=%+* -/ ?-=%* %6/* * 60%'-+-*% (*(0% % (5*/0*+ (%* 6* /0(5*6( 6- * (-(-0+ + -/ (%+6(-*0,--. P* (5*/0 6* ?% 0*(* -/ 5 '+-=%0- /5*+*< */5*+* 6- :/(,-% (*+- (%*

+ /0(5*90*< 6*5/*%; 6- 6/* * *%+-0%0*% %0*+ 0*(0* -/ %(*60*% 6/* * *:*(0%*% -/?*/0%-*-- =*/*%+* % %0-5/-+- +% /(*0+ %(0-?-0,--< (*+ ,-/ %0% * %/< * %(6+ :/(,-/-- 6%+*< -/ -(* 6-0%,-- *?;0* * +*=* 6- * (@0*- -*(0+ =*/*%+ %+ 6(-*0,-- (** =%/-;*%;% 6- %0-(-% +% /0(5-*% +(-+ * /(-** % *>*(-,-+- :-/%/(-%(/0%'-+< +% *%,-/-+* * -/?*/0%-** % %0-5/-+- 5-/ 5+ * ?%+-:-(%* %*;+0%0*+ -/?*/0%-*-- %6/* * *?-*/0% :5+%*+ ( *=-5 6*(-%+ =%/-;*%;% (/0++ %6% *%,--+ %0-5/-%+* 6/* * *6*(0%*% -6(-+-/*- * (%6%< % *=+%5*/0+- *%,-/%+ * (%6% 6- %(*++%+0* -6;-,-- -?-/ *%,-/-+* ( /5*%< *:*(0@/ *6/%+ 6% -/ %+0% *6%/%

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%?-;*%;% +(%- * '+*5* * (/0%'-+-0%0* % 60(-+< * 5%-*< *?-*/0%< *(/0%-<(*+0-*+-?*/-0-< '-+%/0< %/%+-;* * 6-60*5< 0*/-(% * (%+(+%0-(-% +% 660-/**% 6- -6(0%*% +(%-+ *+%'%0* -/ (%+ 6*?-(-+--/0(5*60* %*(-*- %6% %(0-?-0%0-- *6:%6%0* * *6/%++ -/ 6'-/* 6- /*

*/0 5?%* 6- 60-5+%* 5%0*-%+% * (*- 5%- '/-**;-/0% 6(-*0%0*% -/ (%;-+* -/(*-/0%0* -/ *+*=%*%6/* * *:-(-*/0% 6- (%+-0%0*% +(%-+ *>*(0%0* -/ (%+ 6*?-(-+- +% 0*5*/*+*60%'-+-0* -/ *=+*5*/0%- -/0*/* 6% -/ %+0* %(0* /5%0-?*%6/* * '/% *=%0-* :*6-/%+% % 6%+%-%0-+ -/ 6'-/* 6- /* 5%6- */0

*:*(0-/%*% (/60-/0*+ %(*60%%6/* * *6*(0%*% =%5+- * +( 6- % -6(-+-/*- 5/(-- -/ (%+ 6*?-(-+- *(%* -+ (/*%;%%6/* * -/*+-/-*% -(% %+0 6%(-/- *?%;0* * L*=*% (/0%'-+-0%0-- 821""1< **=+%5*/0+ * %+-(%* % %(*60*-%< *(5 6- * (*+*+%+0* *=+*5*/0%- +*=%+* -/ ?-=%*< *+-/-* *(/5-(% 6- :-/%/(-%(/0%'-+%%6/* -6(-+-/%< (-?-+< 5%0*-%+ 6- */%+< */0 %='*+* ?(%0* /-0%0-- -/*>*(0%*% *:*(0%6% % %0-'0--+ 6% -/ /**>*(0%*% %(*60%.

2.3 CONTRACT DE MUNCA

CONTRACT INDIVIDUAL DE MUNCA

I/(*-%0 6- -/*=-60%0 6' /. -/ *=-60+ =*/*%+ * *?-*/0% % 6%+%-%0-+Y&

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P-&%/0+ *'$%&-*%)0)/:A/=%7%0< *6%/% 7--(%< SC „BUCURIA” SRL ( 6*-+ -/ MIROSLAVA< 60. M.O#ĂLNICEANU /.38< 7*0+6*(0+ IA$I< ( :-6(%+ K8")82< 0*+*:/ K)4"))33!<**;*/0%0% +*=%+ -/ CONDREA RUXANDRA -/ (%+-0%0* * MANA#ER 6-S%+%-%0+6%+%-%0% – +/% ANDREI IOANA 5-(-+-%05-(-+-%0% -/ +(%+-0%0*%MIROSLAVA< 60.OL#A STURA< /.!K< 7*0+ IA$I 6*66*6%* %+%

'+*0-/+-(%0-- * -*/0-0%0*%6%0+- 6*-% M< /."84K23< *+-'*%0*+-'*%0% *POLIŢIA IA$I< +% %0% * 14.K3.2K11< CNP 24)"1")4!38< %0-;%,-* * 5/(*5-6 *9*** / 6( * 5/( 6*-% RO< /. 8""8"24 -/ %0% 23.K4.2K11A5 -/(*-%0 *;*/0+ (/0%(0 -/-?-%+ * 5/(% -/ 5%0%*+* (/-0-- %6% (%% %5(/?*/-0

O/+*%)0 *'$%&-*%)0)/:AN#AARE PE O PERIOADĂ NEDETERMINATĂA. D)&-%- *'$%&-*%)0)/:

%& /**0*5-/%0%< 6%+%-%0+6%+%-%0% ANDREI IOANA 5%/ 6% -/(*%% %(0-?-0%0*%+% %0% *

'& *0*5-/%0%< * +/- * *-%% (-/6% -/0* %0% * 6-%0% * * *-%% 66*/%-- (/0%(0+- -/-?-%+ *5/(% %+ 0-0+%+- * 60.

L'*)0 (+ ?)$*-:1. A(0-?-0%0*% 6* *6:%6%% +% 6*(,-*%0*+-*'-6*?-(-(5%0-5*/0 *0(& MIROSLAVA-/ 6*-+ 6(-%+/(0 * +(%+0 +( * 5/( =%/-;%0 %+ %/=%7%0+- SC „BUCURIA”SRL2. I/ +-6% /- +( * 5/(% :-> 6%+%-%0+ ?% *6:%6% %(0-?-0%0*% %60:*+

F+0)0 ?)$*//:F/(0-%5*6*-% CONTABIL (/:5 C+%6-:-(%-- (%0--+ -/ R5%/-%

A%&/)%//0+ B'4%)0)/:A0-'0--+* 60+- 6/0 *?%;0* -/ :-6% 60+-< %/*>% +% (/0%(0+ -/-?-%+ * 5/(% Y&F.C-0*--+* * *?%+%* % %(0-?-0,-- :*6-/%+* % 6%+%-%0+-

C'$(/%// (+ ?)$*-:1. A(0-?-0%0*% 6* *6:%6%% -/ (/:5-0%0* ( *?**-+* L*=-- /. 311""1.2. A(0-?-0%0*% *60%0 6* *6:9% / (/-,-- /5%+**6*'-0*6*(-%+* * 5/(< 0-?-0

L*=-- /. 232K1K -?-/ 6-60*5+ /-0% * */6-- '+-(*< ( 5-:-(-+* 9- (5+*0-+*+0*-%*.

D)&-%- ?)$*//:1. O /5% -/0*%=%< %0% 0-5+- * +( :--/ * 8 *;-


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S-0-&/)0:1. S%+%-+ * '%;% +/% '0 *60* * 8KK +*-.2. A+0* *+*5*/0* (/60-00-?*

%& 6- '& -/*5/-;%0-- '1&*60%,-- 6+-5*/0%* / '%/- '2&5%+-0%0*% *60%,--+ 6+-5*/0%* / /%0 (& %+0* %%6-

3. O*+* 6+-5*/0%* *60%0* -/ %:%% =%5+- /5%+ * +( 6% -/ ;-+*+* -/ (%* / 6*+(*%;% - -/ ;-+*+* * 6%'%0- +*=%+* 6* (5*/6*%;% ( * +-'** +%0-0* 6% 6* +%0*6( ( /6 +% 6%+%-< (/:5 (/0%(0+- (+*(0-? * 5/(% %+-(%'-+ 6% L*=-- /. !32KK3 C+5/(--.

4. D%0%%0*+* +% (%* 6* +%0*60* 6%+%-+ *60*6/0 K. D&+B%)&/ 4/ '0/6-%// -0+ B-&%/0'& B&/5/$( 4+*)&/%-%+- 4/ 4-$-%-%+- /$ ?)$*-:

%& *(-%5*/0 -/-?-%+ * 0*(0-* '& *(-%5*/0 -/-?-%+ * +( (& 5%0*-%+* -=-*/-(6%/-0%*

& %+-5*/0%0-* * 0*(0-* *& %+0* *0- 6- '+-=%0-- -?-/ 6%/%0%0*% 6- 6*(-0%0*% -/ 5/(% L. A0%+ *0-)7+:

:& *-%% * ' *60* *1K ;-+* (%+*/%-60-(*=& *-%% * *%?-; -/ (%;+ *5-6-*- *60* * ;-+* (%+*/%-60-(*<

(/:5 L*=-- /. !32KK3 C+ 5/(-- 6% (/0%(0+- (+*(0-? * 5/(%.& *-%% * *%?-; / (%;+ *5-6-*- *60* * ;-+* +(0%*< (/:5

L*=-- /. !32KK3 C+ 5/(--< ( 5-:-(-+* 9- (5+*0-+* +0*-%* 6%C/0%(0+- (+*(0-? * 5/(% %+-(%'-+.

-& -/ (%;+ -/ (%* 6%+%-%0+ 5*%;% 6%6- *6:%6%* %(0-?-0%0*% -/ 60%-/%0%0*<-/:5%0--+ *?%;0* +% %0. 18 %+-/. 1& -/ L*=*% /. !32KK3 C+ 5/(-- 6*

? *=%6- 6- -/ (/0%(0+ -/-?-%+ * 5/(%. 7& %+0* (+%;*M. D&+B%)&/ 4/ '0/6-%// 6+$+&-0+ -0+ B-&%/0'&:1. S%+%-%0+ %* -/ -/(-%+ 5%0%*+* *0-

Z& *0+ +% %((*6 +% :5%* :*6-/%+.+& *0+ +% *%6 ;-+/-( 6- 6%0%5%/%+.5& D*0+ +% (/(*-+ * -/% %//%+./& D*0+ +% *=%+-0%0* * 6%/6* 6- * 0%0%5*/0.& D*0+ +% 6*(-0%0* 6- 6%/%0%0* -/ 5/(%.

& D*0+ +% :5%* :*6-/%+% -/ (/-0--+* %(0*+ %-0-/%+*.%& O'+-=%0-% * % *%+-;% /5% * 5/(% 6%< % (%;< * % -/*+-/- %0-'0--+* (* --

*?-/ (/:5 :-6*- 60+-. '& O'+-=%0-% * % *6*(0% -6(-+-/% 5/(--.(& O'+-=%0-% * :-*+-0%0* :%0% * %/=%7%0 -/ *>*(0%*% %0-'0--+ * 6*?-(-.& O'+-=%0-% * % *6*(0% 5%6-+* * 6*(-0%0* 6- 6%/%0%0* % 5/(-- -/ /-0%0*.*& O'+-=%0-% * % *6*(0% 6*(*0+ * 6*?-(-.

3. A/=%7%0+ %*< -/ -/(-%+< 5%0%*+* *0-%& S% *% -6;-0-- ( (%%(0* '+-=%0- */0 6%+%-%0< 6' *;*?% +*=%+-0%0-- +.

'& S% *>*(-0* (/0++ %6% 5+- * -/*+-/-* % 6%(-/-+ * 6*?-(-.(& S% (/60%0* 6%?%6-*% %'%0*-+ -6(-+-/%* 6- 6% %+-(* 6%/(0-/-+*

(*6/;%0%*< 0-?-0 +*=--< (/0%(0+- (+*(0-? * 5/(% %+-(%'-+ 6-*=+%5*/0+- -/0*/.

& S 60%'-+*%6( '-*(0-?*+* * *:5%/, -/-?-%+ %+* 6%+%-%0+- 4. A/=%7%0+- -- *?-/< -/ -/(-%+< 5%0%*+* '+-=%0--

%& S /5%/*;* 6%+%-%0+- / *>*5+% -/ (/0%(0+ -/-?-%+ * 5/(< %/0*- /(**-- %(0-?-0,--.

3!


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%1& S %(* 6%+%-%0+- 0%0* *0-+* (* *(= -/ (/0%(0*+* -/-?-%+* *5/(< -/ (/0%(0+ (+*(0-? * 5/( %+-(%'-+ 9- -/ +*=*.

'& S% %6-=* *5%/*/0 (/-0--+* 0*5-(* 6- =%/-;%0-(* %?0* -/ ?*** +%*+%'%*% /5*+ * 5/(% 6- (/-0--+* (*6/;%0%* * 5/(%.

(& S% -/:5*;* 6%+%-%0+ %6% (/-0--+ * 5/(% 6- %6% *+*5*/0*+ (%* -?*6( *6:%6%*% *+%0--+ * 5/(%.

& S *+-'**;*< +% (***< / (5*/0 (%* 6 %0*60* (%+-0%0*% * 6%+%-%0 %6+-(-0%/0+-< *6*(0-? %(0-?-0%0*% *6:9%0 * %(*60%< %0% %(0-?-0,--<6%+%-+< ?*(-5*% / 5/(< / 5*6*-* 9- 6*(-%+-0%0*.

*& S% %6-=* (/:-*/0-%+-0%0*% %0*+ ( (%%(0* *6/%+ %+ 6%+%-%0+-.N. D/4B'7/%// >/$-0+:

P*?**-+* *;*/0+- (/0%(0 -/-?-%+ * 5/(% 6* (5+*0*%;% ( -6;-0--+* L*=--/. !32KK3 – C+ 5/(-- 6- %+ (/0%(0+- (+*(0-? * 5/(% %+-(%'-+ -/(*-%0 +% /-?*++%/=%7%0+-=+- * %/=%7%0-%5-/%0-/%+< -/*=-60%0 6' /. +%I/6*(0%0+ 0*-0-%+ * 5/(< M/-(--+- B(*90- M-/-60*+ M/(-- 9- S+-%-0,--S(-%+*.

O-(* 5-:-(%* -?-/ (+%;*+* (/0%(0%+* / 0-5+ *>*(0-- (/0%(0+- -/-?-%+

* 5/( -5/* -/(*-**% /- %(0 %-,-/%+ +% (/0%(0< (/:5 -6;-,--+ +*=%+*< (*>(*,-% 6-0%,--+ / (%* %6*5*/*% 5-:-(%* *60* *?;0 / 5 *>*6 * +*=*.P*;*/0+ (/0%(0 -/-?-%+ * 5/(% 6% -/(*-%0 -/ % *>*5+%*< (%0* /+ */0

:-*(%* %0*.O. C'$>0/*%+0+ ,$ 0+6%)& *) ,$*J+/+&+- ++*)%-&+- ?'(/>/*-&+- 4)4B+$(-&+- 4-)

,$*+%-&+- B&+7+$%)0)/ *'$%&-*% /$(/5/()-0 (+ ?)$* 4)$% 4'0)1/'$-%+ (+ /$4%-$1- )(+*%'&+-4* *'?B+%+$% ?-%+&/-0 4/ %+&/%'&/-0 B'%&/5/% 0+6//.

A/=%7%0< S%+%-%0<SC „BUCURIA” SRL ANDREI IOANA

S*5/0% D%0%

R**;*/0%/0 +*=%+<CONDREA RUXANDRA

P* %0% * *;*/0+ (/0%(0 /(*0*%; / 0*5*-+ %0. -/L*=*% /. !32KK3 – C+ 5/(--< ( 5-:-(-+* 9- (5+*0-+* +0*-%* / 5% /*+-/---

(*-- +*=%+*.

A/=%7%0 SC [ BUCURIA” SRL

INFORMA@II ER6ONALE Anr'% I0#n#

M. =+/-(*%/ / 2"< K3KK12 I%6- R5@/-%&!5?823?84

#nr'%%0#n##D00.&0

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6(' %0#n#23

6'/ F''%'s& #t# n#Ht'r%% ? # /n%% '&'$r%' 1??1 N#%0n#/%t#t'# r0n

LOCUL E MUNCĂ ENJRUCARE 6E CANIEAĂ

C0(#rt%'nt/ F%n#n&%#r B#nr, &0nt#$%/

EERIEN@A ROFE6IONALĂ

18 # /n%% s'(t'$r%' 212 (r':'nt

C0nt#$%/6C N#%/ Gr# 6RL, I#s% 7R0#n%#)

EUCA@IE I FORMARE

18 # /n%% s'(t'$r%' 2! 31 #/n%% #% 211

J'Dn%&%#n n #&t%9%t% '&0n0%&' N%9'// 3 CEC

L%&'/ t'Dn0/0C2 Ut%/%:#t0r '('r%'nt#tC#r/ 'r0('#n &0n ' r'+'r%n ('ntr /%$% str%n'

C0('t'n' ' &0n%r'

C0('t'n'0r


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FLUTURAŞ

38


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CALENDAR

3"


40/50

S.C. „BUCURIA” SRL

4K


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2. MONOGRAFIE CONTA#ILA SC „#UCURIA”

SC „BUCURIA” SRL PREINTĂ O SITUAŢIE INIŢIALA LA INCEPUTUL LUNII MARTIEASTFEL

#ILANŢ INIŢIAL:

I. ACTIVE IMO#ILIZATE!. NECORPORALE2K! MĂRCI 4KK2. CORPORALE2111 TERENURI 3!KKK2131 ECWIPAMENTE TEWNICE 1KKKK2133 MILOACE DE TRANPORT 1!KKK

II. ACTIVE CIRCULANTE

!. STOCURI3K1 MATERII PRIME !KK34! PRODUSE FINITE )KK3)1 MĂRFURI 8KK2. CREANŢE411 CLIENŢI 13KKK". TITLURI DE PLASAMENT3. DISPONI#ILITAŢI #ĂNEŞTI!121 CONTURI LA BĂNCI !KKKK!311 CASA IN LEI !KKK

I. DATORII

!. COMERCIALE4K1 FURNIORI !KKK4K3 EFECTE DE PLATIT 1KKK4K4 FURNIORI DE IMOBILIĂRI 4KK4K8 FURNIORI< FACTURI NESOSITE KK41" CLIENTI CREDITORI 4KK2. SALARIALE423 PERSONAL AUTOARE MAT. 2KKK". ASIGURĂRI SOCIALEPROTECŢIE SOCIALĂ3. FISCALE44 IMPOITE 2KKK

8. ASOCIAŢI9. FINANCIARE!18 DOBNI DE PLĂTIT 1KKK!1"1 CREDITE BANCARE 2KKKK

II. PROVIZIOANE

III. CAPITAL PROPRIU!. CAPITAL SOCIAL1K12 CAPITAL SUBSCRIS NEVĂRSAT "8KKK2. REZERVE". PRIME DE CAPITAL3. REZULTATUL EXERCITIULUI

8. REZULTATUL REPORTATS.C „BUCURIA” SRL

41


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ÎN CURSUL LUNII MARTIE AU LOC URMĂTOARELE OPERAŢIUNI:

I. K.K3 SE CUMPĂRĂ DE LA FURNIOR O MARCĂ CU 4KK LEI JTVAII. K".K3 SE VINDE TERENUL LA PREŢ DE 38KKK LEIJ TVA $I SE SCOATE DIN

EVIDENŢĂIII. K".K3 SE ÎNCASEAĂ CONTRAVALOAREA TERENULUI IN BANCĂIV. 11.K3 SE RESTITUIE O RATĂ PE TERMEN SCURT LA BANCĂ DE 2KKKKLEI.

SE CALCULEAĂ OBNDA DE 2KKK LEI $I SE ACWITĂ DIN BANCĂV. 13.K3 SE CONSUMĂ MATERII PRIME IN VALOARE DE !KK LEIVI. 1!.K3 SE VND CLIENŢILOR PRODUSE FINITE CU 1KKK LEIJTVA $I SE

SCOATE DIN EVIDENTA LA PREŢ STANDART DE )KK LEIVII. 23.K3 SE CALCULEAĂ DOBNDA DE PLATA DE 1KKK LEI $I SE ACWITĂ

DIN BANCĂ

VIII. 2!.K3 SE PLĂTESC IMPOITELE SI TAXELE DATORATEIX. 31.K3 SE RE#ULARIEAĂ TVAX. 31.K3 SE ÎNCWID CWELTUIELILE $I VENITURILE.


REGISTRU URNAL

D(5*/0 E>+-(%0-% C/0 S5*F*+ N D%0% D C D C

1 K.K3 C5%* 5%( 4K4 4"

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2K!442

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!1"1 !121 2KKKK 2KKKK

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3"2KK3!KKK3KKK

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1KKK

3"KKK


REGISTRU CARTEA MARE

43


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D 2K! C D 2111 C

D 2131 C D 2133 C

D 3K1 C D 34! C

D 3)1 C D 4111 C

44

S- 4KK

1& 4KK

R 4KK R(

T6 4KK

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S- 3!KKK

2& 3!KKK

R R( 3!KKKT6 3!KKK T6( 3!KKK

S- 1!KKK

R R(T6 1!KKK T6(

S: 1!KKK

S- 1KKKK

R R(T6 1KKKK T6(

S: 1KKKK

S- !KK

!& !KK

R R( !KKT6 !KK T6( !KK

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R R( )KKT6 )KK T6( )KK

S- 8KK

R R(T6 T6(

S: 8KK

S- 13KKK

%& 124K

R 124K R(T6 1424K T6(

S: 1424K


45/50


D !121 C D !311 C

D 4K1 C D 41" C

D 4K3 C D 4K8 C

D 4K4 CD 423 C

4!

S- !KKKK

3& 4)12K 4%& 2KKKK

4(& 2KKK)'& 1KKK8& 2KKK

R 4)12K R( 2!KKKT6 ")12K T6( 2!KKK

S: )212K

S- !KKK

R R(T6 !KKK T6(

S: !KKK

S-( !KKK

R R(T6 T6( !KKK

S:( !KKK

S-( 4KK

R R(T6 T6( 4KK

S: 4KK

S-( 1KKK

R R(T6 T6( 1KKK

S:( 1KKK

S-( KK

R R(T6 T6( KK

S:( KKS-( 2KKK

R R(T6 T6( 2KKK

S:( 2KKK

S-( 4KK

1& 4"

R R( 4"T6 T6( 8"

S:( 8"


46/50


D 44 C D !1"1 C

!18 1K12D C D C

D 442 C D 41 C

4

S-( 2KKK

8& 2KKK

R 2KKK R(

T6 2KKK T6( 2KKK

S-( 2KKKK

4& 2KKKK

R 2KKKK R(

T6 2KKKK T6( 2KKKK

S-( 1KKK

)'& 1KKK )%& 1KKK

R 1KKK R( 1KKKT6 1KKK T6( 2KKK

S:( 1KKK

S-( "8KKK

R R(T6 T6( "8KKK

S:( "8KKK

1& " "& "

R " R( "T6 " T6( "

2%& 4)12K 3& 4)12K

R 4)12K R( 4)12KT6 4)12K T6( 4)12K


47/50

D )!83 C D 442) C


D !83 C D C

D !1"8 C D K1 C

D )K1 C D )11 C

4)

1K'& 38KKK 2& 38KKK


"& "3K 2%& "12K%& 24K

R "3K R( "3KT6 "3K T6( "3K

2& 3!KKK 1K%& 3!KKK

R 3!KKK R( 3!KKKT6 3!KKK T6( 3!KKK

4& 2KKK)& 1KKK

1K'& 3KKK


4(& 2KKK 4'& 2KKK


!& !KK 1K'& !KK

R !KK R( !KKT6 !KK T6( !KK


48/50

D 4423 C D 121 C


C/0 S- S-( R R( T6 T6( S: S:(

1 1K12 "8KKK "8KKK "8KKK

2 121 3"2KK 3"KKK 3"2KK 3"KKK 2KK

3 2K! 4KK 4KK 8KK 8KK

4 2111 3!KKK 3!KKK 3!KKK 3!KKK

! 2131 1KKKK 1KKKK 1KKKK

2133 1!KKK 1!KKK 1!KKK

) 3K1 !KK !KK !KK !KK 8 34! )KK )KK )KK )KK

" 3)18KK

8KK 8KK

1K 4K1 !KKK !KKK !KKK

11 4K3 1KKK 1KKK 1KKK

12 4K4 4KK 4" 8" 8"

13 4K8 KK KK KK

14 4111 13KKK 124K 1424K 1424K

1! 423 2KKK 2KKK 2KKK1 4423 "24 "24 "24

1) 442 " " " "

48

1K'& 1KKK %& 1KKK

R 1KKK R( 1KKK

T6 1KKK T6( 1KKK

'& )KK 1K%& )KK

R )KK R( )KK

T6 )KK T6( )KK

1K%& 3"2KK 1K'& 3"KKK

R 3"2KK R( 3"KKKT6 3"2KK T6( 3"KKK

S: 2KK

"& "24

R R( "24T6 T6( "24


49/50

18 442) "3K "3K "3K "3K

1" 44 2KKK 2KKK 2KKK 2KKK

2K 41 4)12K 4)12K 4)12K 4)12K

21 !121 !KKKK 4)12K 2!KKK ")12K 2!KKK )212K

22 !18 1KKK 1KKK 1KKK 1KKK 2KKK 1KKK

23 !1"1 2KKKK 2KKKK 2KKKK 2KKKK 24 !1"8 2KKK 2KKK 2KKK 2KKK

2! !311 !KKK !KKK !KKK

2 41" 4KK 4KK 4KK

2) K1 !KK !KK !KK !KK

28 !83 3!KKK 3!KKK 3!KKK 3!KKK

2" 3KKK 3KKK 3KKK 3KKK

3K )K1 1KKK 1KKK 1KKK 1KKK

31 )11 )KK )KK )KK )KK 32 )!83 38KKK 38KKK 38KKK 38KKK

TOTAL 13K4KK 13K4KK 24))3 24))3 3)813 3)813 1181K 1181K

#ALANŢA DE VERIFICARE

#I#LIOGRAFIE

M-%- R-60*% N+ 6-60*5(/0%'-+ %+%=*/,-+ *(/5-(- -/R5@/-%.

CECCAR<B(*90- 1""3

M-/-60*+ F-/%/,*+ S-60*5+ (/0%'-+%+ %=*/,-+ *(/5-(-.

N-(+%* F*:*%=< I/ I/%9( C/0%'-+-0%0*%:-/%/(-%. V+.1

E. E(/5-(<B(*90- 1""3

U/-?. „B%'*9 B+Q%-” C+7< F%(.$0--/,* E(/5-(*

C/0%'-+-0%0*%:-/%/(-% %%=*/,-+

*(/5-(- -/R5@/-%.

E. D* V*60<T-5-9%%

V.D%-%< E. D*,< C0-/ M%/%++ E. A=%<

4"


50/50

#'/*6(< .(. A-60-,% *>*0+-(/0%'-+ 9-(/0%'-+ %0-;%0.

B(*90- 1""!

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