{"id":3488,"date":"2022-01-25T12:40:36","date_gmt":"2022-01-25T10:40:36","guid":{"rendered":"https:\/\/www.aparaturafiscala.ro\/blog\/?p=3488"},"modified":"2024-05-15T12:25:13","modified_gmt":"2024-05-15T09:25:13","slug":"active-circulante-si-alte-tipuri-de-active","status":"publish","type":"post","link":"https:\/\/www.aparaturafiscala.ro\/blog\/active-circulante-si-alte-tipuri-de-active\/","title":{"rendered":"Active circulante si alte tipuri de active"},"content":{"rendered":"\n<p>Daca ai de gand sa iti infiintezi o firma sau pur si simplu vrei sa stii mai multe din domeniul contabil, poti incepe cu activele. Acestea reprezinta o parte importanta din resursele firmei. Balanta unei firme va contine intotdeauna situatia activelor, dar si a pasivelor, adica, pe scurt, productia si consumul.<\/p>\n\n\n\n<p><a href=\"#scrollpos\">Ce sunt activele<\/a><br><a href=\"#scrollpos2\">Tipuri de active<br><\/a><a href=\"#scrollpos3\">Exemple de active circulante<br><\/a><a href=\"#scrollpos4\">Exemple de active imobilizate<br><\/a><a href=\"#scrollpos5\">Exemple de active financiare<br><\/a><a href=\"#scrollpos6\">Clasificarea activelor<br><\/a><a href=\"#scrollpos7\">Calcularea activelor totale<\/a><\/p>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos\" style=\"font-size:48px;line-height:1.1\">Ce sunt activele<\/h2>\n\n\n\n<p>Prin definitie, activele reprezinta o sursa controlabila de resurse aduse in firma, de la care se asteapta sa produca venituri directe sau pasive, in forma fizica sau lichida. Altfel zis, acestea sunt niste bunuri pe care firma le detine si le foloseste direct sau indirect, pentru profitabilitatea acesteia.<\/p>\n\n\n\n<p>Intotdeauna, in contabilitate, trebuie respectata formula activ=pasiv. De ce? Deoarece trebuie sa existe un echilibru in ceea ce priveste balanta firmei. De aceea, activele pe termen scurt trebuie sa fie finantate prin datorii pe termen scurt, iar activele pe termen lung sa fie finantate prin datorii pe termen lung.<\/p>\n\n\n\n<p>Pentru o mai buna clarificare, iata cateva exemple de elemente de activ:<\/p>\n\n\n\n<ul><li>banii din banca<\/li><li>constructii<\/li><li>investitii imobiliare<\/li><li>materii prime<\/li><li>ambalaje.<\/li><\/ul>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos2\" style=\"font-size:48px;line-height:1.1\">Tipuri de active<\/h2>\n\n\n\n<p>In contabilitate exista mai multe tipuri de active si este important sa le cunoastem pentru a le incadra corect. Astfel, structura activului este compusa din doua elemente:<\/p>\n\n\n\n<ul><li>active circulante (sau active curente): bunuri si valori detinute pe termen scurt (mai putin de un an) si care au rolul de finantare curenta a activitatii firmei<\/li><li>active imobilizate: tot bunuri si valori, dar detinute pe termen lung, adica mai mult de un an, care nu se consuma la prima utilizare.<\/li><\/ul>\n\n\n\n<p>Ce sunt activele imobilizante? Ele se gasesc in Clasa 2, in contul de imobilizari, la de grupa 20 la grupa 26, fiecare element avand un numar aferent acestuia. De exemplu, la imobilizarile necorporale, 201 reprezinta cheltuieli de constituire, iar la imobilizarile corporale, 211 sunt terenurile si amenajarile de terenuri. De asemenea, fiecare element este indicat cu (A) pentru activ si (P) pentru pasiv. Exista, de asemenea, si conturi bifunctionale (A\/P).<\/p>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos3\" style=\"font-size:48px;line-height:1.1\">Exemple de active circulante<\/h2>\n\n\n\n<p>Activele circulante se impart in stocuri, creante, investitii pe termen scurt, casa si conturi la banci.<br>Stocurile reprezinta bunurile materiale care au doua roluri: ori de a fi vandute, ori de a fi folosite in procesul de productie (materii prime din care urmeaza fabricarea produsului finit). Creantele sunt valori economice pe care alte persoane fizice sau juridice le datoreaza firmei care le-a emis.<\/p>\n\n\n\n<p>Investitiile pe termen scurt reprezinta sume investite de firma cu scopul de a obtine un venit pe termen scurt, ca de exemplu actiuni, obligatiuni, actiuni proprii rascumparate temporar. Casa si conturile la banci sunt valori economice sub forma de bani.<\/p>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos4\" style=\"font-size:48px;line-height:1.1\">Exemple de active imobilizate<\/h2>\n\n\n\n<p>Aceste active se impart in imobilizari necorporale, imobilizari corporale si imobilizari financiare.<br>Imobilizarile necorporale sunt cele care nu au valoare materiala, de exemplu cheltuieli de constituire, cheltuieli de dezvoltare, concesiuni, licente, brevete.<br>Imobilizarile corporale sunt bunuri folosite in procesul de productie sau prestare de servicii, de exemplu terenuri, constructii, masini, utilaje, mijloace de transport.<br>Imobilizarile financiare reprezinta sume de bani investite cu scopul de a obtine venituri din dividende (fiecare parte din profitul firmei care apartine asociatilor) si dobanzi, adica actiuni sau imprumuturi acordate pe termen lung.<\/p>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos5\" style=\"font-size:48px;line-height:1.1\">Exemple de active financiare<\/h2>\n\n\n\n<p>Activele financiare (instrumentele financiare) fac parte din imobilizarile necorporale, deoarece pot fi usor convertite in numerar. Cateva exemple ar fi soldul bancar, ac\u021biuni, investitii pe termen scurt.<\/p>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos6\" style=\"font-size:48px;line-height:1.1\">Clasificarea activelor financiare \u00een bilant<\/h2>\n\n\n\n<p>Pe baza clasificarii unui activ financiar, putem avea urmatoarele exemple de active financiare:<\/p>\n\n\n\n<ul><li>active financiare la valoarea justa prin profit sau pierdere: acestea includ activele financiare pe care o entitate le detine \u00een scopuri comerciale sau sunt recunoscute la valoarea justa prin profit sau pierdere.<\/li><li>titluri detinute pana la scadenta: investitiile in instrumente de datorie detinute pana la data scadentei, indiferent de modificarile preturilor de piat\u0103, de pozitia financiara sau de performanata entitatii, se incadreaza in aceasta categorie.<\/li><li>imprumuturi si creante: acestea includ active financiare cu plati fixe sau determinabile. Nu sunt cotate pe o piata activa de tranzactionare.<\/li><li>disponibil pentru vanzare: entitatea poate pastra orice activ financiar din aceast\u0103 categorie, care nu se incadreaz\u0103 in niciuna dintre cele trei categorii de mai sus. De exemplu, o entitate ar putea clasifica unele dintre investitiile sale in instrumente de datorie si de capitaluri proprii, drept active financiare disponibile pentru vanzare.<\/li><\/ul>\n\n\n\n<p>Clasificarea pasivelor<\/p>\n\n\n\n<p>Pe langa active, in bilantul contabil se regasesc si pasivele. Adica pe langa productie, avem si doua categorii de elemente pasive:<\/p>\n\n\n\n<ul><li>pasive curente, care se pot lichida intr-un termen de mai putin de un an de zile. Acestea includ plati precum salarii, conturi, taxe si facturi neachitate, venituri viitoare cand se fac ajustari, fractiuni din bondurile pe termen lung cate trebuiesc platite in anul curent, obligatii pe termen scurt (de exemplu, din achizitionarea de echipamente) si altele.<\/li><li>pasive pe termen lung, care nu se pot lichida intr-un termen de un an. Ele includ imprumuturi pe perioade mari, obligatii de pensie, garantii pentru produse pe termen lung si altele. Pentru aceste pasive, o companie sau un individ trebuie sa plateasca dupa o perioada fixa sau extinsa, spre exemplu: un imprumut pe termen lung la banca de pana la un an sau peste un an.<\/li><\/ul>\n\n\n\n<h2 class=\"alignwide\" id=\"scrollpos7\" style=\"font-size:48px;line-height:1.1\">Calcularea activelor totale<\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img width=\"1024\" height=\"683\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-1024x683.jpg\" alt=\"\" class=\"wp-image-3489 lazyload\" data-srcset=\"https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-1024x683.jpg 1024w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-300x200.jpg 300w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-768x512.jpg 768w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><noscript><img width=\"1024\" height=\"683\" src=\"https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-1024x683.jpg\" alt=\"\" class=\"wp-image-3489 lazyload\" srcset=\"https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-1024x683.jpg 1024w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-300x200.jpg 300w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii-768x512.jpg 768w, https:\/\/www.aparaturafiscala.ro\/blog\/wp-content\/uploads\/2022\/01\/investitii.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/noscript><\/figure><\/div>\n\n\n\n<p>Pentru analiza echilibrului financiar, avem nevoie de activele totale, care se calculeaza prin adunarea activelor imobilizate nete, activelor circulante si cheltuielilor in avans. In continuare, activele imobilizate nete se calculeaza scazand datoriile din totalul de active.<\/p>\n\n\n\n<p>Situatia neta a firmei reprezinta activul detinut care nu depinde de datorii, astfel ca din activele totale explicate mai sus scadem datoriile totale. La randul lor, datoriile totale se calculeaza adunand datoriile pe termen scurt, datoriile pe termen mediu si lung si veniturile in avans.<\/p>\n\n\n\n<p>Este importanta calcularea acesteia, deoarece situatia neta reprezinta un indicator important in analiza financiara, oferind o interpretare a modului in care a fost gestionata firma. Acest indicator este important si pentru actionari si creditori; acestia trebuie sa isi cunoasca sumele care le revin sau activele realizabile aferente creantelor lor.<\/p>\n\n\n\n<p>La finalul anului financiar, este important sa cunoastem aspecte legate de contabilitatea primara a firmei, deoarece activele totale, activele curente si activele corporale reprezinta calea spre o afacere de succes.<br><\/p>\n\n\n\n<p>Sursa foto: Pixabay.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Daca ai de gand sa iti infiintezi o firma sau pur si simplu vrei sa stii mai multe din domeniul contabil, poti incepe cu activele. Acestea reprezinta o parte importanta din resursele firmei. Balanta unei firme va contine intotdeauna situatia activelor, dar si a pasivelor, adica, pe scurt, productia si consumul. Ce sunt activeleTipuri de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_afb_promoted":""},"categories":[320,2],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Activele si rolul lor contabil | Blog<\/title>\n<meta name=\"description\" content=\"Totul despre active \u25cf Tipuri de active \u25cf Exemple de active financiare \u25cf Calcularea activelor totale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aparaturafiscala.ro\/blog\/active-circulante-si-alte-tipuri-de-active\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activele si rolul 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