C.F COMERT EXTERIORC.GC.FC.G

1% = 401 49.600 lei371 40.000 lei4426 9.600 lei401=5121 49.600

-6Val creanta inreg17.900*4.22=75.538Val creanta incasare17.900*4.24=75.896Venit dif curs 358 lei

01:17.900*0.02=340.602:500*0.02=10lei03:370*0.02=7.4

5124 = % 75.896 lei 4111 75.538 765 358 lei

931 = 902 340.6 lei01 0102 02 10 lei03 03 7.4 lei

2CIF 1 7.900 $ *4.22=75.538 leiAsig. 500 $*4.22= 2.110 leiTransp 400 $ * 4.22=1.688 leiFOB = 17.000*4.22 = 71.740 LEI

4111 = % 75.000 lei 707 71.740 lei 708 3.798 lei607= 371 40.000 lei931=90201 01 71.74002 02 2.11003 03 1.688

925=901 40.000 01

3Val asig la inreg 500*4.22=2.110 leiVal asig la plata500*4.23=2115 leiDif curs 5 lei613= 401 2.110 lei% = 5124 2115 lei401 2110 lei665 5 lei

925=901 2110 lei02

925=901 5 lei027.641=421 4.000 lei6451=4311 832 lei6452=4371.01 20 lei6453=4313.01 208 lei6453=4313.02 34 lei6452 = 4371.02 10 lei602=302 200 lei% = 401 347.2605 280 lei4426 67.2 lei% = 401 384.4626 310 lei4426 74.4 lei925=901 5.894 lei01

902= 92501 01 45.894 lei02 02 2115 lei03 03 1557.7lei

4Val.transp la inreg370*4.19= 1550.3Val transp la plata370*4.21=1557.7Dif curs 7.4 lei624 =401 1.557.7 lei % = 5124 401 1550.3665 7.4 lei925 = 901 1550.3lei03

925=901 7 .4 lei038.% = 121707 71.866,6708 3.671,4 lei765 358 lei

Total venit 75.896 lei

121= % 607 40.000 lei 613 2.110 lei 665 12.4 lei 624 1.550,3 641 4.000 6451 832 6452 30 6453 242 602 200 605 280 626 310 lei903= 90201 01 26.313,202 02 5lei03 03 11.1 lei

901 = % 49.566,7 lei 903 26.329,3 01 26.313,2 02 5 03 11.1 931 01 72.207,2 02 2.120 03 1.568,8

Total cheltuieli 49.566,7 lei

Rez 75.896-49.566,7=26.329,3 lei

5Val estimata Cif 17.900Asig 500Trans 400FOB 17.000Regularizare 30*4.22= 126.6 lei

4111 = % 707 126.6 708 126.6 rosu

Val efectiva Cif 17.000Asig 500Transp 370FOB 17.030

931= 902 126.6lei01 01

931=902 126.6 lei03 03