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Venituri se clasifica pe tipuri de activ.:
1) Ven. din activ. operationala: a)Ven. din vinzari.
b)Ven. din alte activ.
2)Ven. din act. neoperationala: a)Ven. din act. de investitii (din iesirea si reevaluarea activelor pe term. lung)
b)VAF- primirea gratuita a act-lor,venit din arenda finantata, dif. poz. de curs valutar).
c)Ven. exceptionale- compensatii din calamitati…
Cheltuieli:
1) Ch. ale activ-tii operationale: a) Costul vanzarilor (cost efectiv al productiei)
b)Ch. comerciale (legate de comercializare)
c)Ch. generale si administr. (legate de intrepr. in ansamblu).
d)alte ch. operationale (cost efectiv altor act. vandute, cu exceptia produselor si marfurilor)
2)Ch. ale act-tii neop.: a)Ch. ale act-tii de invest.
b)Ch. ale act. financiare
c)pierderi except.
3)Ch. privind imp. pe venit- cota stabilita de legislatie p/u fiecare an de gest., ce se calc. din profitul impozabil obtinut de intrepr.

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