1) Active necurente a) Active circulante b) Cheltuieli în avans c) Active intangibile d) Active imobilizate 2) Active curente a) Active tangibile b) Active circulante c) Pasivul d) Active intangibile 3) Active de regularizare a) Active imobilizate b) Activul c) Cheltuieli în avans d) Active circulante 4) Arată utilizarea capitalurilor a) Active imobilizate b) Active circulante c) Activul d) Active intangibile 5) Arată originea capitalurilor a) Active imobilizate b) Cheltuieli în avans c) Active circulante d) Pasivul 6) Imobilizări corporale a) Active tangibile b) Active imobilizate c) Active intangibile d) Active circulante 7) Imobilizări necorporale a) Cheltuieli în avans b) Pasivul c) Active intangibile d) Active circulante

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