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A                                                                                  P                    

                                     

                   531                                                                    401

                    Casa                                                                 Furnizori

D                                                 C               D                                                   C 


Si                                                                                                               Si

Rd                   Rc                    Rd                   Rc

TSD=Si+Rd                       TSC=Rc                TSD=Rd                          TSC=Si+Rc

                                            SFD                  SF=TSC-TSD

                                                                           SFC

                         ø                                                                     ø




                                                                         TSC > TSD => SFC

Ct. sintetice
 

Clasa de    conturi
 

Grupe
 
                                                                         TSC = RSD => SF = 0

                                                                   Marfa – 371.1

                                                                                371.1.1

                                                                                371.1.2

                                                                                 ………………………………………







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