Plan Conturi

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Planul de conturi Clasa 9 - Conturi de gestiune (conform cu Directiva a IV-a a CEE) Nota: Pentru

organizarea contabilitatii de gestiune, folosirea conturilor din aceasta clasa este

optionala.

90 Decontari interne 901 Decontari interne privind cheltuielile 902 Decontari interne privind productia obtinuta 903 Decontari interne privind diferentele de pret

92 Conturi de circulatie 921 Cheltuielile activitatii de baza 922 Cheltuielile activitatilor auxiliare 923 Cheltuieli indirecte de productie 924 Cheltuieli generale de administratie 925 Cheltuieli de desfacere

93 Costul productiei 931 Costul productiei obtinute 933 Costul productiei in curs de executie

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