Probleme rezolvate la Audit Financiar - Grumeza Dumitru

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PROBLEMA: In urma audit cont 123 si 124 pt 2011-2012 proc si elib in explloatare la 25.06.11 la val de 51600,incl TVA,AUDIT A SELECTAT URM INFORM:amort calc la clad pina la 31.12.12=12000lei,incl pt 2012 -8000 ,met de calc liniara.;Conform pol de cont calc amort se effect conform met degresive cu rata descresc.De determ denat existente si de analizt met de inlaturare a acestora. Rez: DFU=5 ani; VPR=3000lei; amort=5/15(val fara TVA-VPR) 43000val fara TVA; K=15’; VAL fara TVA=51600/6=8600; 51600-8600=4300-3000=40000; Am 1 an=13333,33(01.07.12-30.06.13)avem 18 luni; amort 2 an: 4/15*val=10666,67 Pt 20 luni: am 1 an=13333,33*(6/12)=666,67; AM 2 AN: 13333,33*(6/12)+(6/12)=12000; DIFER 2011(6666,67-4000)=2666,67 D331 C124; DIF 2012=(12000-8000)=4000 d713 c124 ...