tag:blogger.com,1999:blog-17140976442333394762024-03-08T01:08:07.420-08:00Ecologie UmanaUnknownnoreply@blogger.comBlogger17125tag:blogger.com,1999:blog-1714097644233339476.post-16750915062381182832011-10-07T00:46:00.000-07:002012-12-01T09:33:24.603-08:00Asigurare calatorie<div class="MsoNormal">
<span lang="RO">Asigurarile de calatorie sunt esentiale pentru ca excursia sau vacanta dumneavoastra sa fie lipsita de griji. Cheltuielile medicale sunt acoperite de asigurarea de calatorie aleasa .</span></div>
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<br /></div>
<span lang="RO" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: RO; mso-bidi-language: AR-SA; mso-fareast-font-family: SimSun; mso-fareast-language: ZH-CN;">Cea mai buna oferta de asigurari de calatorie o gasiti la noi! Puteti compara preturile, puteti alege optiunile ce vor face o asigurare perfecta pentru stilul dumneavoastra. Asigurarile de calatorie sunt benefice in orice vacanta sau excursie</span>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-46361744412690779772011-05-08T07:32:00.000-07:002011-05-08T07:32:35.930-07:00Traduceri legalizate Bucuresti<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>RO</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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Ar trebui să te internezi."</span></div><div class="MsoNormal" style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.9pt; margin-right: .7pt; margin-top: 0cm; mso-line-height-rule: exactly; text-align: justify; text-indent: 19.8pt; text-justify: inter-ideograph;"><span style="color: black; font-size: 11.0pt;">In mod ciudat, perspectiva unei eventuale intem</span><span style="color: black; font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">ări nu-1 speria. Visa la ea din <a href="http://www.traduceriautorizate.biz/traduceri-autorizate.html">traduceri autorizate</a> când în când, ca la o vacanţă lungă şi binemeritată. I-ar fi plăcut să fie nebun. Ar fi vrut ca toate chinurile să i se poată reduce la câţiva termeni barbari, precum <span style="letter-spacing: -.05pt;">psihoză sau schizofrenie; dar această uşurare, această pace nu-i vor fi âcordate, era inutil să mai viseze la o astfel de portiţă de </span>scăpare. Va trebui să suporte totul până la capăt. Să ia asupra lui blestemul.</span></div><div class="MsoNormal" style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.1pt; margin-right: 1.8pt; margin-top: 1.45pt; mso-line-height-rule: exactly; text-align: justify; text-indent: 19.8pt; text-justify: inter-ideograph;"><span style="color: black; font-size: 11.0pt;">P</span><span style="color: black; font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">ărăsi cabinetul şi porni în sus, pe scara <a href="http://www.traduceriautorizate.biz/">traduceri legalizate</a> imensă din hol. Respira cu o oarecare dificultate, şi o nevoie cumplită de a urina îi chinuia vezica. Străbătu un culoar, mergând în vârful picioarelor, pentru a-şi înăbuşi zgomotul paşilor. Intra pe teritoriul stăpânit de Sarah, în acea zonă unde el însuşi nu pătrundea decât în caz de extremă urgenţă. Având grijă să nu facă nici un zgomot, deschise uşa unui bufet şi se strecură în ascunzătoarea îngustă. în perete, la înălţimea unui om, fusese practicat un vizor care îţi permitea să urmăreşti tot ce se petrecea în camera vecină. Georges îşi lipi ochiul de ocularul <a href="http://www.traducerilegalizate.cabanova.ro/">traduceri legalizate</a> de cauciuc, aşa cum se instalează la periscop un căpitan de submarin.</span></div><div class="MsoNormal" style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 3.25pt; margin-top: .7pt; mso-line-height-rule: exactly; text-align: justify; text-indent: 20.15pt; text-justify: inter-ideograph;"><span style="color: black; font-size: 11.0pt; letter-spacing: -.1pt;">Lentila cuprindea </span><span style="color: black; font-size: 11.0pt; letter-spacing: -.1pt; mso-fareast-font-family: "Times New Roman";">în raza ei vizuală toată suprafaţa unei băi </span><span style="color: black; font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">acoperite cu plăcuţe de marmură imaculată. înăuntru se mişca o femeie tânără, goală, cu trupul subţire şi musculos. Cu şoldurile înguste şi sânii mici. Capul, ca şi pubisul şi subsuori-<span style="letter-spacing: -.05pt;">le, îi era perfect ras. Georges scoase un lung suspin de uşurare. Sarah era perfectă, se îngrijea totdeauna. Putea să aibă încrede-</span>re în ea. îşi şterse cu mâneca sudoarea de pe frunte şi trase o gură de aer. Deja respira ceva mai bine.</span></div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-45516061378028651212011-05-08T07:30:00.000-07:002011-05-08T07:30:07.032-07:00Foraje puturi pentru apaMuriseră? Chiar puteai să fii sigur de asta? Citise că în I gipt fuseseră descoperite, în vasele funerare ale unui mor-mânt, nişte larve pe care puţină umiditate le readusese la viaţă, si asta în ciuda miilor de ani de somn. Poate că tot aşa stăteau lucrurile şi <a href="http://www.forajeputuri-apa.ro/">foraje</a> în interiorul vitrinei. într-o zi, insectele pe care le credea uscate vor ieşi din amorţeală şi vor începe să se plimbe de colo până colo. Apucă mânerul şi trase spre el. Era o valijoară din lemn preţios, protejată de colţare din cupru. O deschise.<br />
Pe catifeaua adâncită a alveolelor, stăteau şase brice' drep-te, cu lame sclipitoare. Câte unul pentru fiecare zi a săptămânii. Cel de duminică lipsea. Se afla între degetele statuii. Georges luă briciul de joi şi îl privi îndelung. O lamă frumoasă de oţel, o sabie la scară redusă. Pe mânerul scobit, din corn cizelat, se etalau iniţialele lui Werner Mareuil-Mondesco. Nişte litere mari, legate între ele pe un fond de arabescuri, asemenea unor coloane de templu pierdute în mijlocul vegetaţiei. Georges închise uşurel briciul. Un oţel suedez, călit ca sabia unui samurai. O asemenea <a href="http://www.forajeputuri-apa.ro/">foraje puturi apa</a> realizare, atât de perfectă, era aproape de neconceput în zilele noastre. Georges ştia că nu trebuie să mângâie tăişul cu degetul, dacă nu voia să se cresteze până la os. Ca să te razi cu o astfel de armă trebuia să fii perfect stăpân pe tine, şi mâinile să nu-ţi tremure. La cea mai mică greşeală, îţi tăiai beregata. Pielea se deschidea fără să-ţi lase timp să simţi vreo durere... şi era deja prea târziu.<br />
Georges puse briciul în buzunar şi ieşi din cort. Ochii din centrul oglinjoarei îl urmăreau mereu.<br />
„Lasă-mă-n pace!" porunci el în gând. „Dă-mi pace, fiindcă treaba o fac pentru tine. Repar tâmpeniile tale. înţe-legi? Tampeniile tale!"<br />
Deocamdată nu avea de ce se teme, statuia îl va lăsa în pace. Avea o misiune de îndeplinit. Ieşi din vitrină şi îi închiseUnknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-215128678663387762011-05-08T07:27:00.000-07:002011-05-08T07:27:57.183-07:00Traduceri araba romanaAvu impresia că un regizor invizibil o împingea afară din culise şi că un sufleor ascuns îi şopîea replicile...<br />
Georges se opri Ia trei metri de vitrină. In oglinjoara agăţată <a href="http://www.traduceriaraba.ro/traduceri-araba-romana.html">traduceri araba romana</a> între ramuri vedea ochii lui Werner, care îl suprave-gheau.<br />
„Idiotule!" îşi repetă pentru a mia oară. ,,Nu sunt decât nişte <a href="http://www.traduceriaraba.ro/traduceri-romana-araba.html">traduceri romana araba</a> ochi de sticlă! Porţelan colorat. Nişte proteze. Nimic viu!" Dar transpira abundent sub halatul de casă şi propriul lui miros îl stingherea. Acum trebuia să intre în vitrină. Să deschi-dă uşiţa instalată lateral şi să pătrundă în acel pătrat de Africă fosilizată. Puse mâna pe clanţa de porţelan.<br />
Intră... Dispozitivul de climatizare <a href="http://www.traduceriaraba.ro/">traduceri araba</a> făcea să se mişte ierbu-rile înalte, întărind iluzia. Georges se strecură în cort. Deşi trecuseră atâţia ani, mirosul de sudoare şi de somn nu slăbise deloc. I se păru totuşi că nivelul lichidului din sticla de whisky scăzuse şi că prezervativul care servea drept semn de carte se deplasase între alte pagini, de parcă în fiecarc noapte statuia de ceară îşi părăsea poziţia de la poalele copacului, <a href="http://www.traduceriaraba.ro/traducator-araba.html">traducator araba</a> punea jos briciul şi venea să se întindă pe pat, sorbind un pahar de alcool şi citind câteva file înainte de a adormi...<br />
Nu, era absurd. Statuia nu se mişca. Rămânea încremenită în faţa oglinzii, şi ziua şi noaptea. Era o bucată de ceară fără viaţă, o lumânare gigantică.<br />
„Dacă ţi-aş înfige în fund un fitil aprins, ai lumina casa o săptămână întreagă!" gândi cu ură Georges, îngenunchind Iângă patul de campanie.<br />
Băgă mâna sub pat, în căutarea valijoarei. Nu-i plăcea <a href="http://www.traduceriaraba.ro/traduceri-autorizate-araba.html">traduceri autorizate araba</a> să procedeze astfel, pe pipăite, căci îi era frică de insecte, de scorpioni. Intr-o zi, va pune mâna pe o tarantulă şi...<br />
Dar toate insectele din vitrinâ muriserăUnknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-77178323119883796122011-05-08T07:25:00.000-07:002012-12-01T09:33:34.191-08:00Servicii de contabilitateWcrner, dar totdeauna de departe, în spatele lui, pentru că luiuror le era teamă de el.<br />
Georges fusese multă vreme speriat de vitrină. La paispre-zece ani, la câteva luni după moartea tatălui sau, i se întâmpla să intre în sală cu un chibrit aprins în mână, de firma contabilitate parcă ar fi avut o armă.<br />
- Nu eşti decât o lumânare, mormăia el apropiindu-se de statuie. Nimic altceva decât o lumânare. Aş putea să te topesc, dacă aş vrea!<br />
Sarah se trase uşurel înapoi, pârăsindu-şi postul de obser-vaţie. Cunoştea pe de rost ceremonialul. Peste câteva minute, va fi rândul ei să intre în scenă.<br />
Nu se mai putea mărgini să rămână în culise. Aveau să răsune cele trei lovituri de gong, semnalul de începere.<br />
,,Pentru că am un rol de jucat", îşi spunea ea. ,,Am un rol f'rumos în această bu/onerie sângeroasă şi e timpul să ies în luminile rampei, să execut gesturile şi să declam textul scris pentru mine."<br />
Era per/ect conştientă că, monologând în acest/el, destul de arti/icial, punea o distanţă între ea şi evenimente, tinea/rica la respect. Ţicnitul, nebunul, ţăcănitul, bu/oneria, reprezentatia, toate astea erau nişte cuvinte-cod, de care se agăţa pentru a-şi păstra sângele rece. Apela la /an/aronadă ca să nu tremure de /rică, asemenea copilului care, mergănd pe un drum cu/undat în întuneric, cântă îngroşându-şi glasul.<br />
Tânăra se deplasă pe lângă zid, cu spatele lipit de tapetul de hârtie umed. Ştia că va veni la ea. Nebunul, ţicnitul, ţăcănitul va urca încet treptele ca să ajungă la ea. Totdeauna se întâmpla la felUnknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-2393333699711019982011-05-08T07:23:00.000-07:002012-12-01T09:33:40.289-08:00Scoala de soferi ieftinaAni de zile, Georges se mulţumise cu o vizită lunară, deschizând puţin uşa sălii şi privind din prag, cu binoclul. Uneori, în zilele de angoasă, fusese asaltat de bănuieli. Oare părul de pe pieptuJ statuii nu devenise mai cărunt decât înainte? Oare barba care îi acoperea obrajii nu devenise mai deasă? O vreme, fusese convins că, după moartea lui Werner, statuia îmbătrânea în locul lui, nemişcată, în acel colţ de savană aflat la adăpost de timp, iar tulburarea lui ajunsese până la limitele insuportabilului.<br />
Alteori îşi spunea că în cavoul familiei fusese scoala de soferi coborât un sicriu gol şi că adevăratul cadavru al tatălui său se afla acolo, de cealaltă parte a geamului, conservat în mod mira-culos prin arta uluitoare a unui îmbălsămător pentru oame-nii bogaţi. Fusese nevoie de multe eforturi ca să se convingă că în sală nu era decât o prea realistă statuie de ceară. De altfel, nu numai el avea această senzaţie stingheritoare. Servitoarele care se succedaseră în casă refuzau treptat să mai aibă grijă de vitrină.<br />
- E prea fragilă, spuneau ele. Mi-e frică să nu sparg ceva. Dar Georges ştia că minţeau. In realitate, le era teamă sa intre în vitrină pentru a şterge de praf colosul de ceară cu torsul plin de cicatrice. Le era frică să nu-1 gâdile cu pămătuful lor, să nu-i provoace o mişcare de mânie, o... Un braţ care se întinde, cu mâna strânsăpe mănerul unui brici lung. Un/ulger circular de oţel, care secţionează un gât şi smulge aşchii de os din vertebrele cervicale.<br />
Georges le înţelegea repulsia. Cu timpul, renunţase, lăsând statuia să se umple încet de praf. Vitrina rămăsese acolo, în inima casei, închistată, performanţă a prostului-gust de care se vorbise mult cândva la seratele mondene. (,,Aţi văzut vitrina lui Mareuil-Mondesco? Dumnezeule, cum poate să fie cineva atât de vulgar?")Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-75648552063856555682011-05-08T07:21:00.001-07:002011-05-08T07:21:32.471-07:00Trabuc cubanezMomentul în care va trebui să o deschidă şi, repede, foarte repede, să aprindă lumina, astfel încât sala de expoziţie să nu-i apară ca o gaură neagra şi fără fund, ca o prăpastie înfricoşă-toare. Trase o gură mare de aer şi se agăţă de clanţă. Intrerupa-torul se afla înăuntru, la dreapta, lângă tocul uşii. Imediat ce era acţionat, se aprindea o baterie de reflectoare ce revărsa o lumină fără umbre, ca într-o sală de operaţii.<br />
Georges făcu un pas, apoi încă unul. Sala era ocupată de o \'iirină imensă, în care fusese reconstituit, în mărime naturală, iin colţ de savană. Un panou de aramă, fixat pe soclu, purta inscripţia: Werner Mareuil-Mondesco. Katanga. 1948.<br />
Georges se înfioră. Reconstituirea din spatele geamului Mindat era de o fidelitate extraordinară. într-un colţ al savanei, printre ierburi uscate şi tufişuri pline de mărăcini, fusese ridicat un cort din pânză groasă. In picioare, la poalele unui copac mort, albit de soare, un bărbat înalt, cu torsul gol, se radea cu un brici. O oglinjoară proptită la baza unei crengi îi permitea să-şi urmărească până şi cele mai mici gesturi. Cu faţa plină de săpun şi braţele ridicate pentru vecie, bărbatul îşi rădea, de peste treizeci de ani, obrazul stâng. Werner... Werner Mareuil-Mondesco, tatâl lui.<br />
Georges se opri la jumătatea drumului, întrebându-se dacă va avea forţa să meargă mai departe. In general, se mulţumea să privească din pragul sălii, printr-un binoclu, vitrina - atât de tare îl înspăimânta statuia de ceară. Werner comandase execu-tarea ei după o serie de fotografii făcute în cursul unui safari. Era un capriciu de om bogat, o atracţie pe care îi plăcea să o dezvăluie la sfârşitul seratelor, pentru a le înveseli pe doamnele de condiţie bună, încălzite de şampanie şi de alcooluri tari.<br />
- Haideţi să dăm o raită pe la cortul meu! striga în gura mare, agitându-şi trabucul. Veţi vedea o adevărată operă de artă, o reconstituire care o să vă lase cu gura căscată!Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-71066145091659004492011-05-08T07:20:00.000-07:002011-05-08T07:20:23.002-07:00Refugiul nebunieiNu - refugiul nebuniei era o capcană, o laşitate care îi permitea să nege realitatea primejdiei. O dată sau de două ori îi trecuse prin minte să se interneze. Era bogat, ar fi putut alege o clinică elegantă, confortabilă, dar ştia că procedând astfel nu rezolva deloc probiema.<br />
Era răspunzător de ceea ce clocotea înăuntrul casei, era de datoria lui să reţină haosul între zidurile construcţiei, să împie-dice răul să se răspândească în afară, în parc, în oraş... El era paznicul blestemului, santinela tenebrelor. Trebuia să adminis-treze răul ca un contabil al ororii, şi asta până la moarte.<br />
Se opri în pragul holului. Imensitatea încăperii îl ameţea puţin. Sala era atât de mare, încât nici un sistem de iluminat nu reuşea să o scoată în totah'tate din întuneric. Totdeauna rămâ-neau ici şi colo unghere obscure, bălţi de beznă care stagnau prin colţuri, în spatele statuilor de abanos, pe sub canapele. Georges avea grijă să nu se apropie niciodată de ele, de parcă petele de umbră ar fi ascuns vreo capcană.<br />
Oglinzile care acopereau pereţii îi reflectau imaginea, aceea a unui bărbat înalt şi slab, cu părul foarte scurt, tuns perie, ca al militarilor. Doar o urmă de păr, care lăsa să i se zărească pielea roşiatică a capului golaş. Se văzu adus de spate şi bătrân. Viaţa trecuse ca un vis, ca un coşmar. Trăise într-o<br />
veşnică spaimă, în aşteptarea momentului următor, a ceea ce vea sâ se petreacă foarte curând... Trăise fără să-şi dea seama de asta, prizonier al secretului acelei case, în timp ce oamenii ceilalţi se mişcau, liber, pe afară, faceau călătorii, iubeau femei, creşteau copii, se plictiseau aşteptând pensia, moartea... In definitiv, cine era mai câştigat? Ceilalţi sau el, paznicul unui secret uluitor?<br />
Se scutură pentru a pune capăt contemplării acelei oglinzi cu umbre şi traversă holul în diagonală. Acum trebuia să meargă în sala comemorativă - şi perspectiva ÎI înspăimânta. Se opri în faţa uşii grele, cu ghinturi de aramă, ezitândUnknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-80721692912485148602011-05-08T07:17:00.000-07:002011-05-08T07:17:49.838-07:00Glont pe teapaAlbă aşezată la intrarea în cort, se află un scorpion btnpăiat, cu acul ridicat. In timpul vizitelor, Wemer se distra să Le înspăimânte pe doamnele din lumea bună, cerându-le să i idice piatra cu pricina şi provocând un cor de strigăte ascuţite i o dezlănţuire de clipiri nesfârşite. De copac fusese sprijinită 0 carabină de calibru mare, cu un glonţ pe ţeavă. Un glonţ adevărat. Lui Wemer îi făcea plăcere să sublinieze acest lucru.<br />
- Să nu puneţi mâna! le zicea el. Trăgaciul e foarte sensi-bil, glonţul poate să plece singur. Dar în ţinuturile alea, nu-i aşa, trebuie să fii tot timpul în gardă. Poţi să ştii ce te pândeşte din tufiş'? Ca să urinezi, ai nevoie de două mâini. Una ca să ţii revolverul, cealaltă ca să ţii... revolverul. Ha! Ha!<br />
Şi de fiecare dată izbucnea într-un râs zgomotos, un râs de căpcăun satisfăcut, care le făcea pe femei să tremure extrem de plăcut.<br />
Da, vitrina era prea reală ca să provoace ironia. Stâmea neliniştea prin multele ei detalii. Puteai să vezi patul de cam-panie, cu plasa împotriva ţânţarilor şi cărţile aşezate pe măsuţa pliantă de la căpătâiul lui. Georges ştia căîntre paginile lucrării dc zoologie fusese aşezat un prezervativ care ţinea loc de semn de carte. O provocare puerilă, imaginată de Werner pentru uzul exclusiv al doamnelor de lume cu priviri prea indiscrete. în aceeaşi ordine de idei, când te apropiai de vitrină dintr-un anumit unghi, îţi dădeai seama că şliţul pantalonilor de unifor-mă ai statuii nu era bine închis. Ajungea să apleci puţin capul ca să întrezăreşti, prin crăpătura pânzei, sexul personajului. Un membm enorm, deşi nu era în erecţie. în cursul vizitelor, Wemer avea totdeauna grijă să o plaseze în punctul strategic pe vreuna dintre invitate, pentru a se bucura de plăcerea de a o vedea roşind brusc şi, întorcându-şi privirea, îngrozită la culme.<br />
Pe masa de la căpătâiul patului se aflau o sticlă de whisky şi un pahar de argint, câteva cartuşe, precum şi un revolver mare. cu mânerul striat.Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-43627553946485136442011-05-08T07:15:00.001-07:002011-05-08T07:15:57.033-07:00MarioneteIn privinţa asta avea dreptate. Statuia de ceară care îl reprezenta pe el le făcea pe cele de la Muzeul Grevin să semcnc cu nişte marionete jalnice. Artistul modelator lucrase cu o grijă de maniac al detaliului, reconstituind fiecare cicatrice cu o fidelitate scrupuloasă. Nimic nu lipsea - de la aluniţe ,şi până la părul de pe piept, implantat cu mâna, fir cu fir. Culoarca cărnii era atât de reuşită, încât îţi venea ameţeală. Pe unu i vedeau sechelele unei insolaţii şi urmele unei jupuieli uşoarc. Sub spuma de săpun se zărea barba deasă care acoperea (>l >i ;i 111 vânătorului. Pentru această realizare fusese nevoic de luni întregi de muncâ înverşunată, de ore şi ore de poza, dc tienu mărate relevee anatomice.<br />
Pe soclul vitrinei, un panou-legendă preciza origincu fic cărei cicatrice care marca torsul gol al lui Werner Mareuil Mondesco. Pe bicepsul drept se distinge o rană tn dc la lovitura de labă a unui leopard. Pepiept, în mijlocul mavelui pectoral stâng, gaura făcută de o săgeatâ indigeiui in provin cia...<br />
Un monument stupid, ridicat pentru glorificaren unul flUl faron. Un monument de vanitate, care te lăsa fără glas. Tbti în ciuda aroganţei acelei realizări, nimeni nu îndrăznise \ l dată să râdă sau să facă. vreo glumă cât de mica 111 i ursul vizitelor-surpriză organizate de Werner. Atât de putemii ,i cra impresia de forţă ameninţătoare, sălbatică, pe care 0 di statuia, încât ezitai să-ţi baţi joc. Omul aceladeceara păreaatâl de real, atât de... viu! Briciul ţinut de mâna lui maiv părca o armă redutabilă. Ar fi fost de ajuns ca uriaşul să se îhto ki măture spaţiul cu braţul întins - pentru a tăia un gât sau a Cl o faţă. Dar era o prostie, nu putea să se întoarcă, nu i pentru că era vorba de o statuie. In copilăria lui, Georges îşi spusese asta de zeci de ori.<br />
Vitrina, prin felul meşteşugit în care fusese concepula, provoca o senzaţie de stinghereală. Georges ştia că, sub piatraUnknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-53439445186420591082011-05-08T07:14:00.000-07:002011-05-08T07:14:28.262-07:00Transpiratie abundenta . Fenomenele transpiraţiei se manifestau înainte doar o dată sau de două ori pe an, nu mai mult, şi în general în preajma comemorării... A comemorării...<br />
(Imbecilule! Nu aminti niciodată de asta! Niciodată!)<br />
Georges se ridică încetişor. Coapsele i se dezlipiră de lotoliul umed. Acum mirosul năvălise peste el, un miros oribil. Acea sudoare...<br />
Acea sudoare de maimuţă.<br />
Traversă biblioteca fără să arunce nici o privire bucăţilor de piele care luceau de transpiraţie. Casa era enormă, pierdută m mijlocul unui parc apărat de un zid împrejumuitor, prevăzut cKasupra cu un grilaj. Un domeniu născocit de megalomania lui Wemer, o enclavă feudală pe care o puteai parcurge în ilopul calului, şi astachiarîn mijlocul unui oraş mare, plin de hirouri şi uzine. Un castel anacronic, pe care municipalitatea dorise de mai multe ori să-1 treacă în rândul monumentelor istorice.<br />
- Nu încă, protestase Georges. Am mijloacele de a întreţine casa fără să recurg la mila statului. Poate mai târziu...<br />
Doamne! Dacă oamenii aceia ar fi ştiut adevărul, ar fi urlat de oroare şi ar fi rupt-o la fugă, uitând pe loc de propunerile lor de subvenţie!<br />
Georges îşi înăbuşi un râs nervos. Accesele de ilaritate îl făceau să sughiţe şi să plângă. Din când în când îşi repeta că e nebun, pur şi simplu nebun, şi că răul care cangrena casa nu era decât produsul creierului său bolnav. Da, nebunia era o ipoteză seducătoare, aproape liniştitoare. O consolare. Numai că, din nefericire, nu credea deloc în ea.<br />
- Inchipuiri, murmură el. Halucinaţii. Nimic din toate<br />
astea nu există. Tu ai inventat totul.<br />
Dar simţea pe coapse şi pe degete sudoarea fotoliului şi vedea lucind volumele mari, cu scoarţele pline de picăturile de transpiraţie. Şi mirosul! Mirosul de subsuoară, care domina totul.Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-26839817243466681942011-05-08T07:12:00.000-07:002011-05-08T07:12:22.448-07:00Panza de paianjenPânza aceea de păianjen arăta destul de ciudat în mijlocul statuilor de marmură, al covoarelor şi al oglinzilor înalte, dispuse de-a lungul coridorului. Dintr-o dată, divinităţile mito-logice ale Renaşterii păruseră prizonierele unui ghetou ciudat, aflate în aşteptarea unei exterminări apropiate. Acest gând îl liniştise momentan pe Georges şi îl făcuse să se lase cuprins de euforie, chiar dacă stia că adevăratul prizonier era el si numai el...<br />
Da, munciseră din greu, cu mâinile protejate de nişte mănuşi vechi, dar spiralele rebele ale sârmei ghimpate le sfâşiaseră de mai multe ori hainele, crestându-le dureros pielea.<br />
De fiecare dată, Georges avusese impresia că nişte colţi mici i se înfigeau în carne, ca să-i sfâşie muşchii, şi nu-şi putuse reţine o tresărire de panică. Exact ceea ce avea să se întâmple într-o zi, dacă pierdea controlul asupra situaţiei. Din fericire, Sarah era acolo, Sarah care îl salva de greşeli, de uitări, de absenţe. Tensiunea nervoasă pe care o suporta de atâţia ani îl lăsa din ce în ce mai des lipsit de apărare, de reflexe, incapabil să ia o hotărâre. Era cât se poate de conştient că, fără ajutorul<br />
ei, s-ar fi îndreptat spre catastrofă. Prezenţa fetei era o adevărată binecuvântare.<br />
- Eşti aghiotantul meu, îi spunea el în glumă.<br />
- Sunt infirmiera ta, îi răspundea ea. Ştii bine că, fărâ îngrijirile mele, ai duce-o şi mai rău.<br />
Cu siguranţă că avea dreptate. Oricum, se dovedise de mare ajutor la instalarea sârmei ghimpate.<br />
- Singur n-aş fi reuşit niciodată, îi spusese Georges.<br />
Acum, restul casei este într-adevăr apărat.<br />
Apărat, da, însă pentru cât timp? Sudoarea şi zgomotele deveniseră din ce în ce mai frecvente. De trei-patru luni, perioadele de repaus începuseră să se scurteze.Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-82157274828825433172011-02-11T09:33:00.000-08:002011-02-11T09:33:18.681-08:00Ecologie umana<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 9.85pt 1.2pt 0.0001pt 0in; text-align: justify;"><b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">SC X SRL </span></b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">are ca obiect de activitate comerţul cu produse cosmetice şi de parfumerie de aceea este necesar a fi menţionată importanţa creanţelor <b>ş</b>i datoriilor la nivelul acesteia. Pentru a avea o imagine de ansamblu asupra elementelor <span style="letter-spacing: -0.05pt;">componente existente vom realiza o analiză a acestora la nivelul societăţii într-o perioadă de 5 </span>ani respectiv: 2005, 2006, 2007, 2008, 2009.</span><span lang="RO"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 1.2pt 0.0001pt; text-align: justify; text-indent: 27.35pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Creanţele <b>ş</b>i datoriile, ca şi elemente componente ale situaţiilor financiare sunt reprezentate la nivelul societăţii SC X SRL de:</span><span lang="RO"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0.25pt 1.2pt 0.0001pt 15.35pt; text-align: justify; text-indent: -13.9pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;"><span>•<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Creanţe: furnizori debitori pentru prestări servicii şi executări de lucrări, clienţi interni, clienţi externi, clienţi externi ajustări, clienţi incerţi sau în litigiu, avansuri acordate personalului, TVA de recuperat, TVA neexigibilă aferentă intrărilor, decontări operaţii în curs de clarificare, ajustări pentru deprecierea creanţelor clienţi;</span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0.5pt 1.45pt 0.0001pt 15.35pt; text-align: justify; text-indent: -13.9pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;"><span>•<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Datorii: datorii ce trebuie plãtite într-o perioadã de un an (sume datorate instituţiilor de credit, avansuri încasate în contul comenzilor, datorii comerciale, alte datorii inclusiv datorii fiscale <b>ş</b>i alte datorii pentru asigurãrile sociale) <b>ş</b>i datorii ce trebuie plãtite într-o perioadã mai mare de un an (sume datorate instituţiilor de credit).</span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 1.2pt 0.0001pt 1.7pt; text-align: justify; text-indent: 26.9pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">O imagine mai completă şi relevantă asupra evoluţiei creanţelor şi obligaţiilor la nivelul </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">societăţii analizate poate fi furnizată prin intermediul următoarelor grafice care prezintă <span style="letter-spacing: -0.05pt;">situaţia la nivelul societăţii pe toată perioada analizată din mai multe aspecte:</span></span><span lang="RO"></span></div><div> <table cellpadding="0" cellspacing="0" height="15" hspace="0" vspace="0"><tbody>
<tr> <td align="left" height="15" style="padding: 0in 1.9pt;" valign="top"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white;"><span lang="RO" style="color: black;">16</span><span lang="RO"></span></div></td> </tr>
</tbody></table></div><br clear="ALL" /> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 1.2pt 0.0001pt; text-align: justify; text-indent: 30.5pt;"><b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">1. Creanţele </span></b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">au înregistrat un trend crescător în perioada analizată doar în anul 2007 creanţele au înregistrat o creştere de doar 105.502 lei, respectiv 4% (situaţie prezentată în anexa nr.3). Pentru a putea diagnostica această situaţie ca fiind pozitivă sau negativă este necesară o analiză a corelaţiei creanţelor cu valorile obligaţiilor societăţii. Cu toate acestea anul 2008 este caracterizat prin cea mai spectaculoasă creştere de creanţe din perioada <span style="letter-spacing: -0.1pt;">analizată la nivelul societăţii în valoare de 1.865.979 lei, deci cu 69.64% mai mult faţă de anul </span>2007. Aceste informaţii oferă o imagine completă asupra evoluţiei creanţelor, evoluţie care <span style="letter-spacing: -0.05pt;">poate fi considerată ca fiind pozitivă însă aceste informaţii nu sunt suficiente pentru a putea </span>cataloga starea întregii societăţi, însă poate fi folosită atunci când este coroborată cu alte evoluţii privind valorile obligaţiilor sau privind activitatea desfăşurată de entitate în general.</span><span lang="RO"></span></div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-19930851098032529372011-02-11T09:31:00.000-08:002011-02-11T09:31:20.623-08:00Firma de contabilitate<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; text-align: justify; text-indent: 36.95pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">O informaţie utilă este dată şi de indicatorul care compară totalul dobânzilor datorate aferente împrumuturilor contractate, la nivelul unui an, cu capitalurile proprii, astfel:</span><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 12.5pt 0in 0.0001pt 26.4pt;"><b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Dobânzile aferente împrumuturilor contractate într-un an / Capitaluri proprii</span></b><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.9pt; margin: 12.25pt 0.25pt 0.0001pt 0in; text-align: justify; text-indent: 35.3pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">De asemenea, un indicator cu semnificaţie practică de cunoaştere a gradului de acoperire a dobânzilor de plătit la un moment dat, pentru toate creditele contractate, din rezultatul exploatării este următorul:</span><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 12.5pt 0in 0.0001pt 4.3pt;"><b><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Capacitatea de acoperire a dobânzilor = Rezultatul din exploatare / Dobânzile datorate</span></b><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin-top: 12.25pt; text-align: justify; text-indent: 27.1pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Valoarea minimă, considerată ca limită optimă, pentru indicatorul “Capacitatea de acoperire a dobânzii” este de 2. În practică însă, mărimea capacităţii de acoperire a dobânzii, pe seama rezultatului din exploatare, se situează de foarte multe ori la nivelul critic de 1, ceea ce atenţionează asupra unei activităţi economice cu slabe performanţe financiare, în timp ce o mărime subunitară a acestui indicator este foarte periculoasă, exprimând o situaţie financiară <span style="letter-spacing: -0.05pt;">dificilă determinată de contractarea unui volum de credite care depăşeşte posibilităţile de plată </span>a dobânzilor aferente, calitatea managementului financiar este în acest caz deficitară şi se impune o reconsiderare a echipei manageriale.</span><span lang="RO"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin-top: 11.5pt; text-align: justify; text-indent: 27.1pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Indicatorii analizaţi mai sus pun în evidenţă importanţa creanţelor şi datoriilor la nivelul </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">întreprinderii şi faptul că acestea oferă informaţii semnificative pentru desfăşurarea activităţii entităţii în scopul obţinerii rezultatelor. O lipsă de echilibru la nivelul creanţelor şi datoriilor poate genera pierderi importante ţinând cont de faptul că de mărimea acestora depinde capacitatea întreprinderii de a-şi realiza obiectul de activitate în contextul continuităţii activităţii. Pentru a înţelege în mod practic aplicarea acestor indicatori vom realiza o abordare a acestora în următorul capitol având la bază informaţiile şi situaţiile financiare ale unei societăţi comerciale.</span><span lang="RO"></span></div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-48581013926941155472011-02-11T09:29:00.000-08:002011-02-11T09:29:37.737-08:00Indicatori<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="Section1"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.9pt; margin: 12pt 0in 0.0001pt 5.75pt; text-indent: 0.5in;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Indicatori ai îndatorării. <b>Rata îndatorării (Rata datoriilor)</b>, poate fi determinată în </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">următoarele variante:</span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.15pt; margin: 12.7pt 0in 0.0001pt 5.75pt; text-indent: 0in;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;"><span>1)<span style="font: 7pt "Times New Roman";"> </span></span></span><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Datorii totale / (Datorii totale + Capitaluri proprii + Subvenţii pentru investiţii) * 100<span style="letter-spacing: -0.05pt;"></span></span></u></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.15pt; margin-left: 5.75pt; text-indent: 0in;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;"><span>2)<span style="font: 7pt "Times New Roman";"> </span></span></span><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Datorii totale / Capitaluri proprii * 100<span style="letter-spacing: -0.05pt;"></span></span></u></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.15pt; margin-left: 5.75pt; text-indent: 0in;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;"><span>3)<span style="font: 7pt "Times New Roman";"> </span></span></span><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Datorii ce trebuie plătite într-o perioadă mai mare de un an / Capitaluri permanente * 100<span style="letter-spacing: -0.05pt;"></span></span></u></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.15pt; margin-left: 5.75pt; text-indent: 0in;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;"><span>4)<span style="font: 7pt "Times New Roman";"> </span></span></span><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Datorii ce trebuie plătite într-o perioadă mai mare de un an / Capitaluri proprii * 100<span style="letter-spacing: -0.05pt;"></span></span></u></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin: 12.7pt 6pt 0.0001pt 5.75pt; text-align: justify; text-indent: 38.15pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Indicatorii de solvabilitate-îndatorare se exprimă de obicei procentual şi se consideră ca având un nivel care confirmă o stare financiară consolidată atunci când mărimea lor se situează sub limita de 30-40%.</span><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin: 12pt 5.75pt 0.0001pt; text-align: justify; text-indent: 37.7pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Indicatorul 4) este cunoscut şi sub denumirea de <b><u>“Rata autonomiei financiare”</u></b>, a cărei dimensiune cifrică este considerată ca fiind foarte bună atunci când nu depăşeşte 30%. În timp ce rata datoriilor 1) este acceptată ca fiind de o mărime care confirmă în mod practic</span><span lang="RO"></span><span lang="RO" style="font-family: "Arial","sans-serif"; font-size: 10pt;"></span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;"> că nu există riscul de a intra în incapacitate de plată, atunci când are o expresie cifrică situată sub 40%.</span><span lang="RO"></span> </div></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin-right: 0.25pt; text-align: justify; text-indent: 36.7pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Pentru indicatorul denumit “Rata autonomiei financiare” se recurge uneori şi la o altă formă de calcul care dimensionează proporţia capitalurilor proprii în capitalurile permanente sau, în resursele financiare permanente, astfel:</span><span lang="FR"></span></div><div align="center" class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 12.5pt 0in 0.0001pt 0.25pt; text-align: center;"><b><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">4*) Capitaluri proprii / Capitaluri permanente * 100</span></u></b><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin-top: 12.5pt; text-align: justify; text-indent: 39.1pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Referitor la această modalitate de calcul a ratei autonomiei financiare, notată cu indicativul 4)*, se precizează că diferenţa dintre capitalurile permanente (resursele financiare permanente) de la numitorul raportului şi capitalurile proprii de la numărător este formată din următoarele elemente financiare: datoriile ce trebuie plătite într-o perioadă mai mare de un an şi subvenţiile pentru investiţii. În aceste condiţii expresia 4)* a ratei autonomiei financiare este cu atât mai bună cu cât are o mărime mai apropiată de unitate şi respectiv, proporţia elementelor care diferenţiază cele două tipuri de capitaluri, în capitalurile permanente, este mai redusă. 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<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 6pt 0.0001pt 5.75pt; text-align: justify; text-indent: 27.35pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">O formă generală a nivelului relativ de solvabilitate-îndatorare, pe care îl înregistrează un agent economic, este dată de una din următoarele forme ale aceleaşi expresii indicative:</span><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 11.05pt 0in 0.0001pt 5.75pt;"><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">1) Datorii totale / Total active</span></u><span lang="RO" style="color: black; font-size: 12pt;"><span> </span></span><u><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">2) Total active / Datorii totale</span></u><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin: 12.5pt 6pt 0.0001pt 5.75pt; text-align: justify; text-indent: 38.4pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">E x istenţa unei mărimi subunitare a indicatorului formalizat prin relaţia 1) reflectă </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">capacitatea agentului economic de acoperire financiară a datoriilor cu activele de care dispune, în timp ce un nivel supraunitar exprimă incapacitatea acestuia de a-şi îndeplini obligaţiile de achitare a datoriilor prin prisma activelor totale înscrise la un moment dat în bilanţ sau în situaţia activelor, datoriilor şi capitalurilor proprii.</span><span lang="FR"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin: 0in 5.5pt 0.0001pt 5.75pt; text-align: justify; text-indent: 36.25pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Indicatorii care exprimă gradul de solvabilitate-îndatorare pot fi individualizaţi în două </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">subgrupe formale, astfel:</span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin-left: 42pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">a) Indicatori ai solvabilităţii:</span></div><div class="MsoNormal" style="line-height: 0.05pt; margin-bottom: 13.45pt;"><br />
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<tr style="height: 0.2in;"> <td style="background: none repeat scroll 0% 0% white; border: 1pt solid windowtext; height: 0.2in; padding: 0in 2pt; width: 232.55pt;" valign="top" width="310"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">1) Rata solvabilităţii</span></div></td> <td style="background: none repeat scroll 0% 0% white; border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 0.2in; padding: 0in 2pt; width: 232.3pt;" valign="top" width="310"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Datorii totale / Capitaluri proprii * 100</span></div></td> </tr>
<tr style="height: 14.65pt;"> <td style="background: none repeat scroll 0% 0% white; border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14.65pt; padding: 0in 2pt; width: 232.55pt;" valign="top" width="310"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">2) Rata solvabilităţii generale</span></div></td> <td style="background: none repeat scroll 0% 0% white; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.65pt; padding: 0in 2pt; width: 232.3pt;" valign="top" width="310"> <div class="MsoNormal" style="background: none repeat scroll 0% 0% white;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Total active / Datorii curente * 100</span></div></td> </tr>
</tbody></table><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 13.7pt; margin: 12.7pt 5.75pt 0.0001pt; text-align: justify; text-indent: 35.3pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.05pt;">Rata solvabilităţii 1) exprimă măsura procentuală a proporţiei sumei datoriilor totale în </span><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">capitalurile proprii, în timp ce Rata solvabilităţii 2) dimensionează proporţia în care activele totale asigură acoperirea financiară a datoriilor curente.</span></div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-1714097644233339476.post-676349302911037862011-02-11T09:26:00.001-08:002011-02-11T09:26:51.225-08:00Contabilitate<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 5.75pt 0.0001pt; text-align: justify; text-indent: 27.35pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">Existenţa lichidităţilor la nivelul unei întreprinderi este foarte importantă deoarece o <span style="letter-spacing: -0.05pt;">insuficienţă în acest sens are consecinţe atât pentru întreprindere în sensul limitării dezvoltării </span>acesteia, cât şi pentru creditori (întârzieri de plată a dobânzilor, de rambursări, pierderi de creanţe), precum şi pentru clienţi (modificarea condiţiilor de creditare).</span><span lang="RO"></span></div><div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 15.85pt; margin: 0in 5.5pt 0.0001pt 5.75pt; text-align: justify; text-indent: 27.35pt;"><span lang="RO" style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt;">La fel ca şi în cazul indicatorilor care dimensionează nivelul relativ al lichidităţii, <span style="letter-spacing: -0.05pt;">indicatorii de solvabilitate-îndatorare se calculează pe baza informaţiilor sintetizate în bilanţul </span>contabil sau în situaţia patrimoniului. În principiu, prin solvabilitate se înţelege capacitatea unui agent economic de a-şi onora la scadenţă obligaţiile asumate faţă de creditorii săi. În mod concret însă această capacitate este interpretată prin posibilitatea agentului economic de a face faţă cu totalul activelor de care dispune oricăror obligaţii de plată şi rambursării de datorii.</span><span lang="FR"></span></div>Unknownnoreply@blogger.com