Accounts receivable (creanţe): customers (clienti, cont 411), advances to suppliers (avansuri

catre furnizori), intragroup receivables (creante in grup), receivables agains tax

authority/social security(creante de la taxe), other receivables (alte creante).

Intra in categoria Current assets, adica active circulante.

Accounts payable (AP) reprezinta sume ce trebuiesc platite in perioada mai mica sau mai
mare de un an. Astfel avem short time account payables si long term accounts payables.

In prima categorie intra:

- ST (short time) accounts payable(AP) - suppliers (furnizorii)

- ST advances from customers

- accrued wages and related expenses ( cheltuieli cu personalul, impozit pe salar si datorii la
buget)

- ST payables to tax authorities (TVA de plata, TVA neexigibila, alte datorii la bugetul
statului)

- ST liabilities with the group and affiliated companies

- dividends payable

-other ST liabilities

-ST interest bearing debt (ST bank debt, ST loan from shareholders or owners).

La categoria datorii pe termen lung (perioada mai mare de un an) intra:

- LT(long term) account payable - suppliers

- LT advances from customers

-LT payables to tax authorities

-LT liabilities with the group and affiliated companies

-LT interest bearing debt (LT bank debt, corporate bpunds - obligatiuni-, LT loan from
shareholders or owner, other LT liabilities, lease obligation - leasing ).