{"id":108091,"date":"2018-02-16T04:35:00","date_gmt":"2018-02-16T04:35:00","guid":{"rendered":""},"modified":"2023-01-08T10:40:47","modified_gmt":"2023-01-08T10:40:47","slug":"pasive-3","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2018\/02\/16\/pasive-3\/","title":{"rendered":"Pasive"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><h3 class=\"post-title entry-title\" itemprop=\"headline\" style=\"background-color: white; color: #333333; font-family: Oswald, sans-serif; font-size: 20px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: 1.1; margin: 0px 0px 10px; padding: 0px; position: relative;\"><\/h3>\n<div class=\"post-body entry-content\" id=\"post-body-3591252508176406099\" style=\"background-color: white; color: #555555; font-family: Roboto, Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.7; margin: 0px; overflow: hidden; padding: 0px; width: 615px;\">Pasive se grupeaza dupa 2 criterii:<br \/>I. Dupa gr. de apartenenta a intrepr.<br \/>1)surse ale mijl. proprii- ce apartin intrepr.:<br \/>a.cap. statutar- cota depusa de fondatori la infiintarea societatii.<br \/>b.cap. suplimentar- diferenta dintre val. nominala si pret de piata ale actiunii, cat si diferente de curs valutar aferente actiunilor cu fondatori straini.<br \/>c.cap. nevarsat- cota nedepusa de fondatori la data infiintarii.<br \/>d.cap. retras- cota retrasa de fondatori.<br \/>e.rezerve- alocari de mijl. p\/u acoperirea pierderilor neprevazute.<br \/>f.profit\/pierdere- rez. fin.<br \/>g.cap. secundar- subventiele de stat si diferente de reevaluare a act-lor pe ter. lung.<br \/>2)surse ale mijl. straine.<br \/>II. Dupa termen de achitare:<br \/>a. Datorii pe term. lung: -dat. financiare.<br \/>&#8211; dat. calculate pe term. lung.<br \/>b. Dat. pe termen scurt: -dat. financiare(credite bancare)<br \/>-dat. comerciale (fata de furnizor)<br \/>-dat. calculate (dat. salariale, dat. privind asig.)<br \/>-dat. bugetare.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pasive se grupeaza dupa 2 criterii:I. Dupa gr. de apartenenta a intrepr.1)surse ale mijl. proprii- ce apartin intrepr.:a.cap. statutar- cota depusa de fondatori la infiintarea societatii.b.cap. suplimentar- diferenta dintre val. nominala si pret de piata ale actiunii, cat si diferente de curs valutar aferente actiunilor cu fondatori straini.c.cap. nevarsat- cota nedepusa de fondatori la data [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108091"}],"collection":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/comments?post=108091"}],"version-history":[{"count":0,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108091\/revisions"}],"wp:attachment":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/media?parent=108091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/categories?post=108091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/tags?post=108091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}