Articolul precedent |
Articolul urmator |
250 0 |
Căutarea după subiecte similare conform CZU |
657.446:338.47(478) (1) |
Contabilitate (953) |
Producție și servicii în funcție de sectoarele economice (1540) |
SM ISO690:2012 BEZMAN, Eliza. Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 7-a, 9-10 martie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția a 7-a, pp. 361-367. DOI: https://doi.org/10.53486/issc2023.47 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Provocările contabilităţii în viziunea tinerilor cercetători Ediția a 7-a, 2023 |
||||||
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători" Ediția a 7-a, Chişinău, Moldova, 9-10 martie 2023 | ||||||
|
||||||
DOI:https://doi.org/10.53486/issc2023.47 | ||||||
CZU: 657.446:338.47(478) | ||||||
JEL: M41, M40 | ||||||
Pag. 361-367 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used. |
||||||
Cuvinte-cheie accounting, travel expenses of drivers, daily allowance, transport services, CMR, account 532 |
||||||
|
Dublin Core Export
<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Bezman, E.</dc:creator> <dc:date>2023</dc:date> <dc:description xml:lang='en'><p>The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used.</p></dc:description> <dc:identifier>10.5281/zenodo.7862058</dc:identifier> <dc:source>Provocările contabilităţii în viziunea tinerilor cercetători (Ediția a 7-a) 361-367</dc:source> <dc:subject>accounting</dc:subject> <dc:subject>travel expenses of drivers</dc:subject> <dc:subject>daily allowance</dc:subject> <dc:subject>transport services</dc:subject> <dc:subject>CMR</dc:subject> <dc:subject>account 532</dc:subject> <dc:title>Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>