Analiza structurilor de rezultate aferente unei societăți pe acțiuni
Analysis of the Results Structures Corresponding to a Joint Stock Company

Summary/Abstract: The financial-accounting information with the highest degree of dynamism is the one related to results or performances. Each company is interested in maximizing the turnover, as an expression of the sales revenues (group 70 in the General Accounting Plan, in generic terms), but particularly of the net profit, as a concrete form of manifestation of an adequate management of the patrimony. The results are pointed out in the balance sheet in the form of the net global result, as a distinct position at the equity level. Using the balance sheet for the purpose of recording the current operations, including pointing out of the result only with its help, has some inconveniences, among which the impossibility of determining the results directly and exclusively at balance sheet level or the insufficiency of the information fund regarding the results. Modern accounting resorts to another model for the purpose of setting up and recording the results, namely at the profit and loss account (the results account). It emphasizes the composition of the annual financial statements, presenting the company’s financial performances in double structuring, by causes/consumptions/expenses, effects/encashed elements or to be encashed/ incomes, respectively. The results account is also called the income statement.

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