Aplicaia 2 BILANTUL

VARIANTA N O U A ! ! !
Student________________________ grupa______
Tabelul nr. 2
Date pentru bilan
Nr. crt. 2006 2007
I Current assets I Active circulante
Cash Numerar 1 12000 10000
Short-terme note Efectede ncasat (T-S) 2 15000 17000
Accounts receivable Clieni 3 12000 21000
Inventories Stocuri 4 284000 256000
Total current assets Total active circulante 5=1+2+3+4 323000 304000
I I Fixed assets Imobilizri
Investments Imobilizri financiare 6 32000 36000
Tangible assets Imobilizri corporale
Buildings Construcii 7 353000 260000
Equipment Utilaje 8 215000 230000
Accumulated depreciation Amortizare cumulat 9 40000 45000
Net tangible asstes Imobilizri corporale nete 10=7+8-9 608000 535000
Intangible assets Imobilizri necorporale
Goodwill Fond comercial 11 25000 20000
Patents Brevete 12 14000 19000
Total intangible assets Total imobilizri necorporale 13=11+12 39000 39000
Total fixed assets Total imobilizri 14=6+10+13 679000 610000
TOTAL ASSETS TOTAL ACTIVE
15=5+14 1002000 914000
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate 16 4000 5000
Accounts payable Furnizori 17 24000 23000
Notes payable ( S-T) Efecte de pltit (T-S) 18 32000 10000
Payroll taxes payable Impozite pe salarii, de pltit 19 7000 6000
Income taxes payable Impozite pe profit, de pltit 20 5000 7000
Dividends payable Dividende de pltit 21 12000 14000
Total current liabilities Total datorii pe termen scurt 22=16+..+21 84000 65000
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) 23 27000 29000
Bank loan Credite bancare 24 250000 320000
Interest on loan Dobnzi bancare 25 15000 18000
Mortgage Graranii ipotecare 26 12000 16000
Total long-terme liabilities Total datorii pe termen lung 27=23+..+26 304000 383000
Total liabilities Total datorii 28=22+27 388000 448000
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) 29 382000 222000
Preferred stock Aciuni prefereniale 30 115000 130000
Retained earnings Rezerve 31 37000 24000
Total equity Total capital 32=29+30+31 534000 376000
TOTAL LIABILITIES
AND EQUITY
TOTAL DATORII I
CAPITALURI
33=28+32 922000 824000
VARIANTA N O U A ! ! !
2008
14000
13000
15000
272000
314000
40000
305000
360000
60000
725000
28000
17000
45000
810000
1124000
7000
30000
35000
8000
9000
11000
100000
35000
210000
21000
15000
281000
381000
395000
163000
65000
623000
1004000
Aplicaia 2.1
Pacific Corporation
BALANCE SHEET
BILAN
December 31, 1996
Amount % of Assets
I Current assets I Active circulante
Cash Numerar $12,000 1.20%
Short-terme note Efectede ncasat (T-S) $15,000 1.50%
Accounts receivable Clieni $12,000 1.20%
Inventories Stocuri $284,000 28.34%
Total current assets Total active circulante $323,000 32.24%
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $32,000 3.19%
Tangible assets Imobilizri corporale
Buildings Construcii $353,000 35.23%
Equipment Utilaje $215,000 21.46%
Accumulated depreciation Amortizare cumulat $40,000 3.99%
Net tangible asstes Imobilizri corporale nete $608,000 60.68%
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $25,000 2.50%
Patents Brevete $14,000 1.40%
Total intangible assets Total imobilizri necorporale $39,000 3.89%
Total fixed assets Total imobilizri $679,000 67.76%
TOTAL ASSETS TOTAL ACTIVE $1,002,000 100.00%
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $4,000 0.43%
Accounts payable Furnizori $24,000 2.60%
Notes payable ( S-T) Efecte de pltit (T-S) $32,000 3.47%
Payroll taxes payable Impozite pe salarii, de pltit $7,000 0.76%
Income taxes payable Impozite pe profit, de pltit $5,000 0.54%
Dividends payable Dividende de pltit $12,000 1.30%
Total current liabilities Total datorii pe termen scurt $84,000 9.11%
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $27,000 2.93%
Bank loan Credite bancare $250,000 27.11%
Interest on loan Dobnzi bancare $15,000 1.63%
Mortgage Graranii ipotecare $12,000 1.30%
Total long-terme liabilities Total datorii pe termen lung $304,000 32.97%
Total liabilities Total datorii $388,000 42.08%
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $382,000 41.43%
Preferred stock Aciuni prefereniale $115,000 12.47%
Retained earnings Rezerve $37,000 4.01%
Total equity Total capital $534,000 57.92%
TOTAL LIABILITIES AND
EQUITY
TOTAL DATORII I
CAPITALURI
$922,000 100.00%
2006
Aplicaia 2.2
Pacific Corporation
BALANCE SHEET
BILAN
December 31, 1996
Amount % of Assets
I Current assets I Active circulante
Cash Numerar $10,000 1.09%
Short-terme note Efectede ncasat (T-S) $17,000 1.86%
Accounts receivable Clieni $21,000 2.30%
Inventories Stocuri $256,000 28.01%
Total current assets Total active circulante $304,000 33.26%
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $36,000 3.94%
Tangible assets Imobilizri corporale
Buildings Construcii $260,000 28.45%
Equipment Utilaje $230,000 25.16%
Accumulated depreciation Amortizare cumulat $45,000 4.92%
Net tangible asstes Imobilizri corporale nete $535,000 58.53%
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $20,000 2.19%
Patents Brevete $19,000 2.08%
Total intangible assets Total imobilizri necorporale $39,000 4.27%
Total fixed assets Total imobilizri $610,000 66.74%
TOTAL ASSETS TOTAL ACTIVE $914,000 100.00%
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $5,000 0.61%
Accounts payable Furnizori $23,000 2.79%
Notes payable ( S-T) Efecte de pltit (T-S) $10,000 1.21%
Payroll taxes payable Impozite pe salarii, de pltit $6,000 0.73%
Income taxes payable Impozite pe profit, de pltit $7,000 0.85%
Dividends payable Dividende de pltit $14,000 1.70%
Total current liabilities Total datorii pe termen scurt $65,000 7.89%
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $29,000 3.52%
Bank loan Credite bancare $320,000 38.83%
Interest on loan Dobnzi bancare $18,000 2.18%
Mortgage Graranii ipotecare $16,000 1.94%
Total long-terme liabilities Total datorii pe termen lung $383,000 46.48%
Total liabilities Total datorii $448,000 54.37%
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $222,000 26.94%
Preferred stock Aciuni prefereniale $130,000 15.78%
Retained earnings Rezerve $24,000 2.91%
Total equity Total capital $376,000 45.63%
TOTAL LIABILITIES AND
EQUITY
TOTAL DATORII I
CAPITALURI
$824,000 100.00%
2007
Aplicaia 2.3
Pacific Corporation
BALANCE SHEET
BILAN
December 31, 1996
Amount % of Assets
I Current assets I Active circulante
Cash Numerar $14,000 1.25%
Short-terme note Efectede ncasat (T-S) $13,000 1.16%
Accounts receivable Clieni $15,000 1.33%
Inventories Stocuri $272,000 24.20%
Total current assets Total active circulante $314,000 27.94%
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $40,000 3.56%
Tangible assets Imobilizri corporale
Buildings Construcii $305,000 27.14%
Equipment Utilaje $360,000 32.03%
Accumulated depreciation Amortizare cumulat $60,000 5.34%
Net tangible asstes Imobilizri corporale nete $725,000 64.50%
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $28,000 2.49%
Patents Brevete $17,000 1.51%
Total intangible assets Total imobilizri necorporale $45,000 4.00%
Total fixed assets Total imobilizri $810,000 72.06%
TOTAL ASSETS TOTAL ACTIVE $1,124,000 100.00%
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $7,000 0.70%
Accounts payable Furnizori $30,000 2.99%
Notes payable ( S-T) Efecte de pltit (T-S) $35,000 3.49%
Payroll taxes payable Impozite pe salarii, de pltit $8,000 0.80%
Income taxes payable Impozite pe profit, de pltit $9,000 0.90%
Dividends payable Dividende de pltit $11,000 1.10%
Total current liabilities Total datorii pe termen scurt $100,000 9.96%
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $35,000 3.49%
Bank loan Credite bancare $210,000 20.92%
Interest on loan Dobnzi bancare $21,000 2.09%
Mortgage Graranii ipotecare $15,000 1.49%
Total long-terme liabilities Total datorii pe termen lung $281,000 27.99%
Total liabilities Total datorii $381,000 37.95%
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $395,000 39.34%
Preferred stock Aciuni prefereniale $163,000 16.24%
Retained earnings Rezerve $65,000 6.47%
Total equity Total capital $623,000 62.05%
TOTAL LIABILITIES AND
EQUITY
TOTAL DATORII I
CAPITALURI
$1,004,000 100.00%
2008
Aplicaia 2.4
Pacific Corporation
COMPARATIVE BALANCE SHEET (varianta I)
BILAN COMPARATIV (varianta I)
December 31, 1997 and 1996
Amount
% of
Assets
Amount
% of
Asets
I Current assets I Active circulante
Cash Numerar $10,000 1.09% $12,000 1.20%
Short-terme note Efectede ncasat (T-S) $17,000 1.86% $15,000 1.50%
Accounts receivable Clieni $21,000 2.30% $12,000 1.20%
Inventories Stocuri $256,000 28.01% $284,000 28.34%
Total current assets Total active circulante $304,000 33.26% $323,000 32.24%
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $36,000 3.94% $32,000 3.19%
Tangible assets Imobilizri corporale
Buildings Construcii $260,000 28.45% $353,000 35.23%
Equipment Utilaje $230,000 25.16% $215,000 21.46%
Accumulated depreciation Amortizare cumulat $45,000 4.92% $40,000 3.99%
Net tangible asstes Imobilizri corporale nete $535,000 58.53% $608,000 60.68%
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $20,000 2.19% $25,000 2.50%
Patents Brevete $19,000 2.08% $14,000 1.40%
Total intangible assets Total imobilizri necorporale $39,000 4.27% $39,000 3.89%
Total fixed assets Total imobilizri $610,000 66.74% $679,000 67.76%
TOTAL ASSETS TOTAL ACTIVE $914,000 100.00% $1,002,000 100.00%
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $5,000 0.61% $4,000 0.43%
Accounts payable Furnizori $23,000 2.79% $24,000 2.60%
Notes payable ( S-T) Efecte de pltit (T-S) $10,000 1.21% $32,000 3.47%
Payroll taxes payable Impozite pe salarii, de pltit $6,000 0.73% $7,000 0.76%
Income taxes payable Impozite pe profit, de pltit $7,000 0.85% $5,000 0.54%
Dividends payable Dividende de pltit $14,000 1.70% $12,000 1.30%
Total current liabilities Total datorii pe termen scurt $65,000 7.89% $84,000 9.11%
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $29,000 3.52% $27,000 2.93%
Bank loan Credite bancare $320,000 38.83% $250,000 27.11%
Interest on loan Dobnzi bancare $18,000 2.18% $15,000 1.63%
Mortgage Graranii ipotecare $16,000 1.94% $12,000 1.30%
Total long-terme liabilities Total datorii pe termen lung $383,000 46.48% $304,000 32.97%
Total liabilities Total datorii $448,000 54.37% $388,000 42.08%
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $222,000 26.94% $382,000 41.43%
Preferred stock Aciuni prefereniale $130,000 15.78% $115,000 12.47%
Retained earnings Rezerve $24,000 2.91% $37,000 4.01%
Total equity Total capital $376,000 45.63% $534,000 57.92%
TOTAL LIABILITIES
AND EQUITY
TOTAL DATORII I
CAPITALURI
$824,000 100.00% $922,000 100.00%
2007 2006
Aplicaia 2.5
Pacific Corporation
COMPARATIVE BALANCE SHEET (varianta I)
BILAN COMPARATIV (varianta I)
December 31, 1997 and 1996
Amount
% of
Assets
Amount
% of
Asets
I Current assets I Active circulante
Cash Numerar $14,000 1.25% $10,000 1.09%
Short-terme note Efectede ncasat (T-S) $13,000 1.16% $17,000 1.86%
Accounts receivable Clieni $15,000 1.33% $21,000 2.30%
Inventories Stocuri $272,000 24.20% $256,000 28.01%
Total current assets Total active circulante $314,000 27.94% $304,000 33.26%
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $40,000 3.56% $36,000 3.94%
Tangible assets Imobilizri corporale
Buildings Construcii $305,000 27.14% $260,000 28.45%
Equipment Utilaje $360,000 32.03% $230,000 25.16%
Accumulated depreciation Amortizare cumulat $60,000 5.34% $45,000 4.92%
Net tangible asstes Imobilizri corporale nete $725,000 64.50% $535,000 58.53%
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $28,000 2.49% $20,000 2.19%
Patents Brevete $17,000 1.51% $19,000 2.08%
Total intangible assets Total imobilizri necorporale $45,000 4.00% $39,000 4.27%
Total fixed assets Total imobilizri $810,000 72.06% $610,000 66.74%
TOTAL ASSETS TOTAL ACTIVE $1,124,000 100.00% $914,000 100.00%
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $7,000 0.70% $5,000 0.61%
Accounts payable Furnizori $30,000 2.99% $23,000 2.79%
Notes payable ( S-T) Efecte de pltit (T-S) $35,000 3.49% $10,000 1.21%
Payroll taxes payable Impozite pe salarii, de pltit $8,000 0.80% $6,000 0.73%
Income taxes payable Impozite pe profit, de pltit $9,000 0.90% $7,000 0.85%
Dividends payable Dividende de pltit $11,000 1.10% $14,000 1.70%
Total current liabilities Total datorii pe termen scurt $100,000 9.96% $65,000 7.89%
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $35,000 3.49% $29,000 3.52%
Bank loan Credite bancare $210,000 20.92% $320,000 38.83%
Interest on loan Dobnzi bancare $21,000 2.09% $18,000 2.18%
Mortgage Graranii ipotecare $15,000 1.49% $16,000 1.94%
Total long-terme liabilities Total datorii pe termen lung $281,000 27.99% $383,000 46.48%
Total liabilities Total datorii $381,000 37.95% $448,000 54.37%
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $395,000 39.34% $222,000 26.94%
Preferred stock Aciuni prefereniale $163,000 16.24% $130,000 15.78%
Retained earnings Rezerve $65,000 6.47% $24,000 2.91%
Total equity Total capital $623,000 62.05% $376,000 45.63%
TOTAL LIABILITIES
AND EQUITY
TOTAL DATORII I
CAPITALURI
$1,004,000 100.00% $824,000 100.00%
2008 2007
Aplicaia 2.6
Pacific Corporation
COMPARATIVE BALANCE SHEET (varianta II)
BILAN COMPARATIV (varianta II)
2007 2006
December 31, 1997 and 1996
Amount Amount Amount
I Current assets I Active circulante
Cash Numerar $10,000 $12,000 -$2,000
Short-terme note Efectede ncasat (T-S) $17,000 $15,000 $2,000
Accounts receivable Clieni $21,000 $12,000 $9,000
Inventories Stocuri $256,000 $284,000 -$28,000
Total current assets Total active circulante $304,000 $323,000 -$19,000
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $36,000 $32,000 $4,000
Tangible assets Imobilizri corporale
Buildings Construcii $260,000 $353,000 -$93,000
Equipment Utilaje $230,000 $215,000 $15,000
Accumulated depreciation Amortizare cumulat $45,000 $40,000 $5,000
Net tangible asstes Imobilizri corporale nete $535,000 $608,000 -$73,000
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $20,000 $25,000 -$5,000
Patents Brevete $19,000 $14,000 $5,000
Total intangible assets Total imobilizri necorporale $39,000 $39,000 $0
Total fixed assets Total imobilizri $610,000 $679,000 -$69,000
TOTAL ASSETS TOTAL ACTIVE $914,000 $1,002,000 -$88,000
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $5,000 $4,000 $1,000
Accounts payable Furnizori $23,000 $24,000 -$1,000
Notes payable ( S-T) Efecte de pltit (T-S) $10,000 $32,000 -$22,000
Payroll taxes payable Impozite pe salarii, de pltit $6,000 $7,000 -$1,000
Income taxes payable Impozite pe profit, de pltit $7,000 $5,000 $2,000
Dividends payable Dividende de pltit $14,000 $12,000 $2,000
Total current liabilities Total datorii pe termen scurt $65,000 $84,000 -$19,000
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $29,000 $27,000 $2,000
Bank loan Credite bancare $320,000 $250,000 $70,000
Interest on loan Dobnzi bancare $18,000 $15,000 $3,000
Mortgage Graranii ipotecare $16,000 $12,000 $4,000
Total long-terme liabilities Total datorii pe termen lung $383,000 $304,000 $79,000
Total liabilities Total datorii $448,000 $388,000 $60,000
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $222,000 $382,000 -$160,000
Preferred stock Aciuni prefereniale $130,000 $115,000 $15,000
Retained earnings Rezerve $24,000 $37,000 -$13,000
Total equity Total capital $376,000 $534,000 -$158,000
TOTAL LIABILITIES
AND EQUITY
TOTAL DATORII I
CAPITALURI
$824,000 $922,000 -$98,000
Increase (Decrease)
%
-16.67%
13.33%
75.00%
-9.86%
-5.88%
12.50%
-26.35%
6.98%
12.50%
-12.01%
-20.00%
35.71%
0.00%
-10.16%
-8.78%
25.00%
-4.17%
-68.75%
-14.29%
40.00%
16.67%
-22.62%
7.41%
28.00%
20.00%
33.33%
25.99%
15.46%
-41.88%
13.04%
-35.14%
-29.59%
-10.63%
Increase (Decrease)
Aplicaia 2.7
Pacific Corporation
COMPARATIVE BALANCE SHEET (varianta II)
BILAN COMPARATIV (varianta II)
2008 2007
December 31, 1997 and 1996
Amount Amount Amount
I Current assets I Active circulante
Cash Numerar $14,000 $10,000 $4,000
Short-terme note Efectede ncasat (T-S) $13,000 $17,000 -$4,000
Accounts receivable Clieni $15,000 $21,000 -$6,000
Inventories Stocuri $272,000 $256,000 $16,000
Total current assets Total active circulante $314,000 $304,000 $10,000
I I Fixed assets II Imobilizri
Investments Imobilizri financiare $40,000 $36,000 $4,000
Tangible assets Imobilizri corporale
Buildings Construcii $305,000 $260,000 $45,000
Equipment Utilaje $360,000 $230,000 $130,000
Accumulated depreciation Amortizare cumulat $60,000 $45,000 $15,000
Net tangible asstes Imobilizri corporale nete $725,000 $535,000 $190,000
Intangible assets Imobilizri necorporale
Goodwill Fond comercial $28,000 $20,000 $8,000
Patents Brevete $17,000 $19,000 -$2,000
Total intangible assets Total imobilizri necorporale $45,000 $39,000 $6,000
Total fixed assets Total imobilizri $810,000 $610,000 $200,000
TOTAL ASSETS TOTAL ACTIVE $1,124,000 $914,000 $210,000
I Current liabilities I Datorii pe termen scurt
Accrued wages Salarii cumulate $7,000 $5,000 $2,000
Accounts payable Furnizori $30,000 $23,000 $7,000
Notes payable ( S-T) Efecte de pltit (T-S) $35,000 $10,000 $25,000
Payroll taxes payable Impozite pe salarii, de pltit $8,000 $6,000 $2,000
Income taxes payable Impozite pe profit, de pltit $9,000 $7,000 $2,000
Dividends payable Dividende de pltit $11,000 $14,000 -$3,000
Total current liabilities Total datorii pe termen scurt $100,000 $65,000 $35,000
I I Long-term liabilities I I Datorii pe termen lung
Notes payable (L-T) Efecte de pltit (T-L) $35,000 $29,000 $6,000
Bank loan Credite bancare $210,000 $320,000 -$110,000
Interest on loan Dobnzi bancare $21,000 $18,000 $3,000
Mortgage Graranii ipotecare $15,000 $16,000 -$1,000
Total long-terme liabilities Total datorii pe termen lung $281,000 $383,000 -$102,000
Total liabilities Total datorii $381,000 $448,000 -$67,000
I I I Stockholders' equity I I I Capital propriu
Common stock Aciuni comune (ordinare) $395,000 $222,000 $173,000
Preferred stock Aciuni prefereniale $163,000 $130,000 $33,000
Retained earnings Rezerve $65,000 $24,000 $41,000
Total equity Total capital $623,000 $376,000 $247,000
TOTAL LIABILITIES
AND EQUITY
TOTAL DATORII I
CAPITALURI
$1,004,000 $824,000 $180,000
Increase (Decrease)
%
40.00%
-23.53%
-28.57%
6.25%
3.29%
11.11%
17.31%
56.52%
33.33%
35.51%
40.00%
-10.53%
15.38%
32.79%
22.98%
40.00%
30.43%
250.00%
33.33%
28.57%
-21.43%
53.85%
20.69%
-34.38%
16.67%
-6.25%
-26.63%
-14.96%
77.93%
25.38%
170.83%
65.69%
21.84%
Increase (Decrease)