The classification of expenses according to the Interministerial Ordinance STN-SOF 163/2001 consists of: economic category, nature group of expenses, application modality and expense element. The economic category is divided into current expenses and capital expenses. The nature group of expenses is divided into personnel and social charges, interest and charges on the debt, other current expenses, investments, financial reversals and debt amortization. The application modality is divided into 20 types of transfer. The correct alternative is (b) I, II and III are correct.
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