Sie sind auf Seite 1von 6

Modulul 2 -3ODQLILFDUHDILQDQFLDU

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TESTE D E
AUTOEVALUARE
CAPITOLUL 6. Bugetele ntreprinderii
1.

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XUP

a.

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orientare spre realizarea obiHFWLYXOXL SURSXV vQ H[HUFL


marelui public;
b.
c.

WRDUHOHFDUDFWHULVWLFL

LXO YLLWRU FL VXQW GHVWLQDWH

EXJHWHOHvQWUHSULQGHULLWUDVHD] WUDLHFWRULLOHSHQWUXDWLQJHUHDVFRSXOXLSURSXV
vQ FRQGL LLOH XQHL FRQFXUHQ H LQWHUQH DOH XQHL OLPLW UL D PLMORDFHORU PDWHULDOH L XPDQH L

ale unei FHUHUL GH SURGXVH L VHUYLFLL VWDELOL]DWH vQWUHSULQGHULOH VXQW QHYRLWH V

 SUHYDG 

SHQWUXDVXSUDYLH XL

d.

vQ FRQIRUPLWDWH FX VHPQLILFD LD GLFWRQXOXL D JXYHUQD vQVHDPQ  D SUHYHGHD FRQGXFHUHD
PRGHUQ DUHFDSULPDDWULEX LHSUHYL]LXQHD

e.

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UHDOL] ULORU ID

 GH SUHYL]LXQL DO FDX]HORU DEDWHULORU SHQWUX D PRGLILFD GXS  FD]

previziunile atunci cnd realitatea impune aceasta.


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VSXQVIDOV

2. Procesul de bugetareSUH]LQW

RVHULHGHDWXXUL

a. bugetul are rolul de a orienta ntreprinderea spre un scop anume: rentabilitatea,


lichiditatea, diminuarea riscurilor etc.;
b. SODQLILFDUHD ILQDQFLDU  FRRUGRQHD]  HIRUWXULOH WXWXURU FRPSDUWLPHQWHORU IXQF LRQDOH
deoarece toate sunt antrenate n procesul bugetar ntr-RP VXU PDLPDUHVDXPDLPLF 
c. elaborarea bugetelor va favoriza implementarea unui sistem eficace de control prin
FRPSDUDUHD UHDOL] ULORU FX SUHYL]LXQLOH L OXDUHD P VXULORU GH FRUHFWDUH OD PRPHQWXO

oportun;
d. bugetele SRW GHYHQL R IUkQ  vQ HIRUWXULOH GH DGDSWDUH OD FRQGL LL QRL GLPLQXkQG
flexibilitatea ntreprinderii;
e. RELHFWLYHOH SUHY ]XWH vQ EXJHWH VHUYHVF FD VWDQGDUGH GH UHIHULQ  ID  GH FDUH VH SRDWH
DSUHFLDSHUIRUPDQ DvQWUHSULQGHULLvQILHFDUHID] DSHULRDGHLEXgetare.
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3.

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SULQUHVSHFWDUHDXQRUSULQFLSLLGHHODERUDUHL

IXQF LRQDUHDDFHVWXLD

a.

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LL FDUH LPSXQH DFRSHULUHD SH FkW SRVLELO D WXWXURU DFWLYLW

ntreprinderii ntr-R

LORU

FRRUGRQDUH FDUH V  DVLJXUH HFKLOLEUXO vQWUH GLIHULWHOH VHUYLFLL

IXQF LRQDOHLRSHUD LRQDOH

b.

SULQFLSLXO GHFXSO

ULL FX SROLWLFD GH SHUVRQDO SHQWUX D GHWHUPLQD R PRWLYD LH L R

DGH]LXQHDOHSHUVRQDOXOXLFRQIRUPHFXRELHFWLYHOHVWUDWHJLFHXUP

ULWH

c. principiul suprapunerii sistemului bugetar pe sistemul de autoritate din ntreprindere;


d. SULQFLSLXO PHQ LQHULL VROLGDULW LL vQWUH GHSDUWDPHQWH L DO FRQFRUGDQ HL FX SROLWLFD
JHQHUDO DvQWUHSULQGHULL

Modulul 2 - PlanificarHDILQDQFLDU DvQWUHSULQGHULi


e. SULQFLSLXO VXSOH LL vQWU-un cadru economico-social din
constrngeri.
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VSXQVIDOV

FH vQ FH PDL vQF UFDW GH

4. Ciclul de elaborare a bugetelor poate fi descompus n mai multe faze:


a.

LGHQWLILFDUHD RELHFWLYHORU UHDOL]DUHD GH VWXGLL SUHJ WLWRDUH HODERUDUHD GH SUHEXJHWH

controlul bugetar;
b. idenWLILFDUHD RELHFWLYHORU HODERUDUHD GH SUHEXJHWH vQWRFPLUHD L DSUREDUHD
bugetelor;
c. UHDOL]DUHD GH VWXGLL SUHJ WLWRDUH HODERUDUHD GH SUHEXJHWH vQWRFPLUHD L DSUREDUHD
bugetelor, controlul bugetar;
d. LGHQWLILFDUHD RELHFWLYHORU UHDOL]DUHD  GH VWXGLL SUHJ WLWoare, elaborarea de prebugete,
vQWRFPLUHDLDSUREDUHDEXJHWHORU

e.

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vQWRFPLUHDLDSUREDUHDEXJHWHORUFRQWUROXOEXJHWDU

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5. Sistemul SODQLILF
a.

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WRDUHOHWLSXULGHEXJHWH

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SURGXF LHEXJHWHGHGHVIDFHUHEXJHWXOGHWUH]RUHULH

b.

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lung, bugete de aprovizionare, bugete de

GHVIDFHUHEXJHWHSXEOLFLWDWHEXJHWHGHLQYHVWL LLEXJHWXOGHWUH]RUHULH

c.

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d.

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EXJHWHGHSXEOLFLWDWHEXJHWHGHLQYHVWL LLEXJHWH

administrative;

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e.

SODQXO ILQDQFLDU GH RULHQWDUH JHQHUDO


GLIHULWHORU DFWLYLW

 SH WHUPHQ OXQJ EXJHWH DQXDOH VSH

cifice

L HFRQRPLFH DOH vQWUHSULQGHULL EXJHWXO GH WUH]RUHULH ELODQ XO L

contul de rezultate previzionale.


6.

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D

diferitelor variante de bugete, avnd posibilitatea introducerii, n modul de simulare a


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SHQWUXVLWXD LDILQDQFLDU

L

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VLPXODUHSXWHPPHQ LRQD

a. formulareD SUREOHPHL L D VFRSXOXL XUP


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L

GH

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-economice ale

ntreprinderii;
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c. simularea pe calcXODWRU D SODQLILF ULL ILQDQFLDUH FDUH SRUQHWH GH OD XQ QLYHO GDW DO
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d.

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anciare pe baza indicatorilor financiari

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economico-ILQDQFLDU
e.

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 R

Modulul 2 -3ODQLILFDUHDILQDQFLDU

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CAPITOLUL 7. Previziunea trezoreriei


7.

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ILQDQFLDUHDvQWUHSULQGHULL$FHDVWDSUH]LQW

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a.

stiunii

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b. ntotdeauna o ntreprindere care ncheie exerci


SR]LWLY

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c.

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WUH]RUHULD HVWH GDW  GH VXPD HOHPHQWHORU FRQVWLWXWLYH DOH DFHVWHLD FD DFWLYH L SDVL

d.

WUH]RUHULHWUH]RUHULDSRDWHILPDLPLF PDLPDUHVDXHJDO GHFkWOLFKLGLW


,QGLFD LYDULDQWDGHU

8.

VSXQVIDOV

ve de

LOH

QWUHRELHFWLYHOHJHVWLXQLLGHWUH]RUHULHSXWHPV

PHQ LRQ

P

a. HYLGHQ DSLHUGHULORUvQ]LOHOHGHGHFRQWDUHODvQFDV ULLSULQEDQF ale ntreprinderilor;


b. FUHWHUHDRSHUDWLYLW LLvQFDV ULFUHDQ HORUvQWUHSULQGHULLI U DDIHFWDSROLWLFDID GHFOLHQW
c. HDORQDUHDHFKLOLEUDW LGHJDMDW DVFDGHQ HORUREOLJDWRULLGHSODW DOHvQWUHSULQGHULL
d. asigurarea unui sold pozitiv al trezoreriei FDUH QX DQWUHQHD]  QLFL FRVWXUL GH
ILQDQ DUHVLQLFLGHRSRUWXQLWDWH
RE LQHUHDFHOXLPDLEXQFUHGLWLODFHOPDLPLFFRVWUHDODODFHVWXLD

e.

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9.

VSXQVIDOV

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a.
b.
c.
d.
e.

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SRUQHWHGHODSODQLILFDUHDFKHOWXLHOLORULQFOXVLYDFHORUQHSO
SRUQHWHGHODSODQLILFDUHDYHQLWXULORUGLQFDUHVXQWH[FOXVHFHO

WLELOH

e nencasabile;

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10. QFDV

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a.
b.
c.
d.
e.

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RE LQHUHDXQ

ui mprumut sau vnzarea unei noi misiuni de titluri;

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11. 3O

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b. RE LQHUHDXQXLvPSUXPXWVDXYkQ]DUHDXQHLQRLHPLVLXQLGHWLWOXUL
c. plata salariilor LDSUHPLLORU
d. SODWDFKHOWXLHOLORUGHH[SORDWDUHGHDGPLQLVWUD LHLGHGHVIDFHUH
e. Y UVDUHDLPSR]LWHORULWD[HORUODEXJHWXOVWDWXOXL
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VSXQVIDOV

D

Modulul 2 - PlanificarHDILQDQFLDU DvQWUHSULQGHULi


12. QIXQF LHGHGDWHOHGLVSRQLELOHLGHLQWHUHVHOHJHVWLXQLLILQDQFLDUHVHSRWIDce previziuni
ale trezoreriei n:
a. EXJHWHOHOXQDUHWULPHVWULDOHLVHPHVWULDOH
b. EXJHWHOHV SW PkQDOHOXQDUHWULPHVWULDOHLDQXDOH
c. bugete lunare, trimestriale, semestriale sau anuale;
d. EXJHWHV SW PkQDOHGHFDGDOHOXQDUHVHPHVWULDOH
e. EXJHWHV SW PkQDOH decadale, trimestriale, semestriale sau anuale.
13. (ODERUDUHDEXJHWXOXLGHWUH]RUHULHSUHVXSXQHSDUFXUJHUHDXUP
a.

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WRDUHORUHWDSH

LORU GHWHUPLQDUHD VROGXULORU GH WUH]RUHULH DFRSHULUHD

deficitului de trezorerie;
b. previziunea ncaV ULORU L SO LORU GHWHUPLQDUHD VROGXULORU GH WUH]RUHULH SODVDUHD
excedentului de trezorerie;
c. SUHYL]LXQHD vQFDV ULORU L SOD LORU GHWHUPLQDUHD VROGXULORU GH WUH]RUHULH DFRSHULUHD SULQ
credite a deficitului de trezorerie sau plasarea excedentului de trezorerie;
d. SUHYL]LXQHD vQFDV ULORU L SO LORU GHWHUPLQDUHD VROGXULORU GH WUH]RUHULH DFRSHULUHD
prin credite a deficitului de trezorerie sau plasarea excedentului de trezorerie,
elaborarea bugetului definitiv de trezorerie;
e. SUHYL]LXQHD vQFDV ULORU L SO ilor, determinarea soldurilor de trezorerie, acoperirea prin
credite a deficitului de trezorerie, elaborarea bugetului definitiv de trezorerie.
14. (ODERUDUHDEXJHWXOXLGHWUH]RUHULHSUHVXSXQHH[LVWHQ
previziune:
a.

DXQRUGRFXPHQWHGHHYLGHQ

L

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SODQXOGHLQYHVWL LL

b.

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ELODQ XOSUHYL]LRQDO

c.

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ui ncheiat), contul de rezultate previzional,

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d.

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GH

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vQFKHLDW 

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e.

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15. 3UHYL]LXQHDvQFDV
a.

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VH IXQGDPHQWHD]  SH R HYLGHQ

WRDUHOHDVSHFWH

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lunare;
b.
c.
d.
e.

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VHSODQLILF

vQFRUHOD LLFXVWRFXULOHLFXSUHYL]LXQHDDSURYL]LRQ

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16. $SURYL]LRQ
a.
b.
c.
d.
e.

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vQFRUHOD LHFXVWRFXULOH
vQFRUHOD LHFXSUHYL]LXQHDDSURYL]LRQ ULORU
vQIXQF LHGHS

rogramul de comercializare;

vQIXQF LHGHSURJUDPXOGHFRPHUFLDOL]DUH
vQUDSRUWFXWHQGLQ HOHSUHYL]LELOHGHFUHWHUHDVDODULLORU

,QGLFD LYDULDQWDGHU

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turilor

Modulul 2 -3ODQLILFDUHDILQDQFLDU

DvQWUHSULQGHUL

17. 3HQWUXDFRSHULUHDVROGXOXLSUHYL]LRQDOGHILFLWDUVHSRDWHDSHODODXQDGLQXUP
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a.

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\sau a duratei

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b.

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FRQGL LLGHGLPLQXDUHDULVFXOXL

c.

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YkQ] UL

d.
e.

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,QGLFD LYDULDQWDGHU

18. QYHGHUHDIUXFWLILF
XUP

a.
b.

L

VHvQFHDUF UHQXQ DUHDSHQWUXPRPHQWODHIHFWXDUHDXQRUFKHOWXLHOL LQYHVWL LLGLYLGHQGH 


VSXQVIDOV

ULLXQHLSR]L LLH[FHGHQWDUHDWUH]RUHULHLVHSRWDYHDvQYHGHUH

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HVWHQHFHVDU RDQDOL] DSURYHQLHQ HLDFHVWXLVROGSUH

vizional excedentar mai nti;

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randamentul plasamentelor pe termen scurt;


c.

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PDLEXQ OLFKLGLWDWH

d.
e.

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L

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ERQXULGHWH]DXUHWF VDXXQSODVDPHQWILQDQFLDU DF LXQLREOLJD LXQLRS LXQLHWF 

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VSXQVIDOV

19. n vederea stabilirii creditelor de trezorerie necesare pentru acoperirea deficitului de


WUH]RUHULHVHSUH]LQW

XUP

WRDUHDVLWXD LH

INDICATORI
Stocuri, cheltuieli alte active

TRIMESTRUL I
30.000
43.000
1.950
49.000

&KHOWXLHOLSHQWUXUHDOL]DUHDSURGXF LHL

Surse atrase (pasive stabilite)


QFDV ULGLQYkQ]DUHDSURGXF LHL

TRIMESTRUL II
31.500
44.000
2.000
52.000

)RQGXO GH UXOPHQW HVWH vQ VXP  GH  PLL OHL LDU VROGXO FUHGLWHORU GH WUH]RUHULH OD

ncHSXWXOWULPHVWUXOXL,DODQXOXLGHSODQ SUHOXDWGLQELODQ XOFRQWDELOODvQFKLGHUHDH[HUFL LXOXL HVWH


de 4.250 mii lei. Pe baza datelor prezentate, volumul creditelor de trezorerie (determinat conform
planului de trezorerie) n sold pentru trimestrul III va fi:
a. 9.000 mii lei;
b. 550 mii lei;
c. 4.250 mii lei;
d. 9.550 mii lei;
e. 5.300 mii lei.
20. ([LVWHQ

DVROGXULORUGHWUH]RUHULHDQWUHQHD]

DFHHDJHVWLXQHDHILFLHQW

a.
b.
c.
d.
e.

UHFRPDQG

zero de trezorerie;
excedentar;
deficitar;
de credite de trezorerie;
GHOLFKLGLW

L

FRVWXULGHILQDQ DUHVDXGHRSRUWXQLWDWH'H

H[LVWHQ DXQXLVROG

Modulul 2 - PlanificarHDILQDQFLDU DvQWUHSULQGHULi


21. QFDGUXOXQHLvQWUHSULQGHULvQFDV ULOHGHODFOLHQ
MXP
F

WDWHOD]LOH DGLF

WUHIXUQL]RULVHDFKLW

FHDDFXPS

vQOXQDXUP

WRDUHYkQ]

LVHUHDOL]HD]

vQGRX

UDWHHJDOH

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vQ

tabelul de mai jos:


(;3/,&$

,,

IANUARIE
250
1.000

9kQ] UL
&XPS U

ri

FEBRUARIE
250
750

MARTIE
200
500

%LODQ XOH[HUFL LXOXLvQFKHLDW H[HUFL LXO1 RIHU XUP WRDUHOHVROGXULFOLHQ LvQVXP GH
PLOOHLGLQFDUHPLOOHLvQFDVD LvQOXQDLDQXDULHLUHVWXOvQIHEUXDULHVROGXOWUH]RUHULHLvQVXP 
GHPLOOHLIXUQL]RULvQVXP GHPLOOHLMXP WDWHSO WLELOLvQLDQXDULHLUHVWXOvQIHEUXDULH
QDFHVWHFRQGL LLVROGXOILQDOGHWUH]RUHULHODVIkULWXOWULPHVWUXOXL, VIkULWXOOXLPDUWLH YDIL

a.
b.
c.
d.
e.

-1.485 mil. lei;


+375 mil. lei;
-1.000 mil. lei;
+485 mil. lei;
-1.750 mil. lei.

22. QFDGUXOEXJHWXOXLGHYHQLWXULLFKHOWXLHOLQXUHJ

VLPXUP

WRDUHDFRPSRQHQW

a. Rezerve;
b. Repartizarea profitului;
c. %XJHWXODFWLYLW LLGHWUH]RUHULH
d. 3ULQFLSDOLLLQGLFDWRULHFRQRPLFLLILQDQFLDUL
e. 7DEORXOGHILQDQ DUH.
23. QFDGUXOEXJHWHORUDORF

ULORUVWUDWHJLFHQXUHJ

VLP

a. %XJHWXOLQYHVWL LLORU
b. %XJHWXOGH]LQYHVWL LLORU
c. Bugetul mprumuturilor rambursate;
d. Bugetul reducerilor de capital;
e. Bugetul dividendelor.
24. 2VRFLHWDWHFRPHUFLDO HIHFWXHD]
pe primele luni ale anului N:
Indicatori
9kQ] ULSUHY ]XWH
$SURYL]LRQ ULSUHY ]XWH
9kQ] ULOHVXQW

SUHYL]LXQLOHVDOHDVXSUDYkQ]

ULORULDSURYL]LRQ

ULORU

Mai
Iunie
Iulie
Ianuarie Februarie Martie Aprilie
300.000 400.000 500.000 600.000 700.000 600.000 800.000
150.000 150.000 220.000 500.000 300.000 250.000 125.000

ncasate:

vQOXQDYkQ] ULL

vQOXQDXUP WRDUHYkQ] ULL

GXS GRX OXQLGHODYkQ]DUH

$SURYL]LRQ ULOHVXQWUHJODWHOXQDXUP WRDUH6DODULLOHLUHPXQHUD LLOHDVLPLODWHSO WLWHvQILHFDUH


OXQ VHULGLF ODLDUFKLULD OXQDU OD$OWHFKHOWXLHOL SXEOLFLWDWHHWF VHULGLF OD
vQILHFDUHOXQ 
QOXQDPDUWLHWUHEXLHSO WLW VXPDGHSHQWUXDFKL]L LRQDUHDXQXLHFKLSDPHQW
6ROGXOLQL LDOGHWUH]RUHULH vQFDVDUHDLQL LDO HVWHGH
QDFHVWHFRQGL LLVROGXOILQDO

a. 140.000;
b. 330.000;
c. 170.000;
d. 50.000;
e. 190.000.

de trezorerie semestrial este egal cu:

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