Business Guide to Romania* - Bayern - Europa
Business Guide to Romania* - Bayern - Europa
Business Guide to Romania* - Bayern - Europa
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Appendix IV<br />
481- 482 Internal Settlements<br />
491- 496 Provisions for Bad and Doubtful Debts<br />
Class 5 Treasury Accounts<br />
501 Short-term Financial Investments<br />
502- 509 Marketable Securities - Shares and Bonds<br />
511- 519 Bank Accounts and Short Term Loans<br />
531- 532 Cash and Equivalents<br />
541- 542 Letters of Credit and Advances<br />
581 Cash in Transit<br />
591- 598 Provisions for Depreciation of Treasury Accounts<br />
Class 6 Expense Accounts<br />
601- 608 Cost of Raw Materials, Materials and Goods<br />
611- 628 Cost of Services Performed by Third Parties<br />
635 Taxes, Duties and Similar Disbursements<br />
641- 645 Personnel Expenses and Associated Costs<br />
654- 658 Other Operating Expenses<br />
663- 668 Financial Expenses<br />
671 Exceptional Expenses<br />
681- 688 a Depreciation and Provision Expenses Including Inflation Adjustment Expenses<br />
691- 698 Income Tax Expenses<br />
Class 7 Revenues Accounts<br />
701- 708 Turnover: Revenues from Sales of Products, Goods and Services Performed and Others<br />
711 Inven<strong>to</strong>ry Variation<br />
721- 722 Revenues from Fixed Assets Production<br />
741 Revenues from Operating Subsidies<br />
754- 758 Other Operating Revenues<br />
761- 768 Financial Revenues<br />
771 Exceptional Revenues<br />
781- 788 a Revenues from Provisions and Inflation Adjustment Gains<br />
791 Revenues from Deferred Income Tax<br />
* Several accounts included below are optional.<br />
a - Inflation adjustment expenses and revenues are not included in the simplified chart of accounts under Order<br />
306/2002.<br />
64 PricewaterhouseCoopers - <strong>Business</strong> <strong>Guide</strong> <strong>to</strong> Romania 2005