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631.16:657.47:658.148(478) (1) |
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![]() FRECĂUŢEANU, Alexandru. Contabilitatea stocurilor de origine biologică transmise terţilor cu titlul de împrumut. In: Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice, 14 septembrie 2018, Chişinău. Chișinău, Republica Moldova: Universitatea Agrară de Stat din Moldova, 2018, Vol.50, pp. 449-454. ISBN 978-9975-64-299-6. |
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Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice Vol.50, 2018 |
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Conferința "Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice" Chişinău, Moldova, 14 septembrie 2018 | ||||||
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CZU: 631.16:657.47:658.148(478) | ||||||
Pag. 449-454 | ||||||
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Rezumat | ||||||
Lately due to the chronic shortage of circulating assets and the expensive bank loans, economic subjects in the agrarian sector increasingly resort to mutual assistance by granting loans in kind. However, the correct systemic reflection of these operations (including VAT) is delayed, first of all, by the questionable nature of some of the concepts of the Fiscal Code, secondly, by the superficial content of Chapter III of the General Accounts Plan, and thirdly, the lack of exhaustive research in this area. As a result, both documentary clearance and correspondence of the accounts for the granting and repayment of fungible goods loans are accompanied by numerous errors, doubts and even disputes. In order to improve the situation in the field, a well-balanced and multilateralized way of systemic reflection of the economic operations by the lender was developed as a pioneer. |
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Cuvinte-cheie accountant, borrower, Loan in natural form, The Lender. Refund |
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