IRTUM – Institutional Repository of the Technical University of Moldova

Perfecţionarea contabilităţii perisabilităţii naturale a stocurilor.

Show simple item record

dc.contributor.author KIREITEV, G.
dc.contributor.author FRECĂUȚEANU, Alexandru
dc.date.accessioned 2024-01-12T10:12:56Z
dc.date.available 2024-01-12T10:12:56Z
dc.date.issued 2010
dc.identifier.citation KIREITEV, G., FRECĂUŢEANU, A. Perfecţionarea contabilităţii perisabilităţii naturale a stocurilor. In: Ştiinţa Agricolă. 2010, nr. 2, pp. 89-92. ISSN 1857-0003, eISSN 2587-3202. en_US
dc.identifier.issn 1857-0003
dc.identifier.issn 2587-3202
dc.identifier.uri http://repository.utm.md/handle/5014/25807
dc.description.abstract Currently there is no single way of accounting for natural perishability inventories of agricultural enterprises. Specialists’ opinions differ. Therefore, in practice there are many uncertainties and risks of confusion that make it complicate for the legal person to prepare the Declaration on the income tax, financial reports etc. In the study, the authors concluded that natural perishability must be accounted depending on the form and place of gaps occurrence, and the role of stocks in the economic cycle. It has to be divided along the lines of goods output taking into account the outstanding balances at the end of year.
dc.language.iso ro en_US
dc.publisher Universitatea Agrară de Stat din Moldova en_US
dc.relation.ispartofseries Știința Agricolă;2010, N. 2
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject contabilitatea stocurilor en_US
dc.subject perisabilitate naturală en_US
dc.title Perfecţionarea contabilităţii perisabilităţii naturale a stocurilor. en_US
dc.title.alternative Improving the accounting of natural perishability of stocks en_US
dc.type Article en_US


Files in this item

The following license files are associated with this item:

This item appears in the following Collection(s)

Show simple item record

Attribution-NonCommercial-NoDerivs 3.0 United States Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 United States

Search DSpace


Browse

My Account