Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
![]() |
![]() ![]() |
Ultima descărcare din IBN: 2024-03-31 12:44 |
![]() FRECĂUŢEANU, Alexandru, BULGARU, Veronica, CHIŞLARU, Angela. Aspecte metodologice privind contabilitatea condiţionării recoltei vegetale. In: Analele Universităţii Libere Internaţionale din Moldova (Seria Economie), 2009, nr. 9, pp. 176-181. ISSN 1857-1468. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Analele Universităţii Libere Internaţionale din Moldova (Seria Economie) | |||||||
Numărul 9 / 2009 / ISSN 1857-1468 | |||||||
|
|||||||
Pag. 176-181 | |||||||
|
|||||||
![]() |
|||||||
Rezumat | |||||||
As a rule, the harvest of agricultural crops doesn’t correspond to the existing requirements, that’s why it must be conditioned (dried, cleaned, sorted out, calibrated etc.). At present, these kinds of consumptions are registered in the account 811 “Basic activities”, the subaccount “Pyrotechnic”. But it isn’t correct, because harvest conditioning isn’t connected with the oriented transformation of the biological assets. The article presents a well-reasoned explanation about the necessity to separate the named consumptions in a special subaccount “Harvest conditioning” and to delimiter two different notions in the system of accounts – harvest and products. |
|||||||
|
Crossref XML Export
<?xml version='1.0' encoding='utf-8'?> <doi_batch version='4.3.7' xmlns='http://www.crossref.org/schema/4.3.7' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.crossref.org/schema/4.3.7 http://www.crossref.org/schema/deposit/crossref4.3.7.xsd'> <head> <doi_batch_id>ibn-49361</doi_batch_id> <timestamp>1719647112</timestamp> <depositor> <depositor_name>Information Society Development Instiute, Republic of Moldova</depositor_name> <email_address>[email protected]</email_address> </depositor> <registrant>Universitatea Liberă Internaţională din Moldova</registrant> </head> <body> <journal> <journal_metadata> <full_title>Analele Universităţii Libere Internaţionale din Moldova (Seria Economie)</full_title> <issn media_type='print'>18571468</issn> </journal_metadata> <journal_issue> <publication_date media_type='print'> <year>2009</year> </publication_date> <issue>9</issue> </journal_issue> <journal_article publication_type='full_text'><titles> <title>Aspecte metodologice privind contabilitatea condiţionării recoltei vegetale</title> </titles> <contributors> <person_name sequence='first' contributor_role='author'> <given_name>Alexandru</given_name> <surname>Frecăuţeanu</surname> </person_name> <person_name sequence='additional' contributor_role='author'> <given_name>Veronica</given_name> <surname>Bulgaru</surname> </person_name> <person_name sequence='additional' contributor_role='author'> <given_name>Angela</given_name> <surname>Chişlaru</surname> </person_name> </contributors> <publication_date media_type='print'> <year>2009</year> </publication_date> <pages> <first_page>176</first_page> <last_page>181</last_page> </pages> </journal_article> </journal> </body> </doi_batch>