{"id":4321,"date":"2022-03-02T12:44:57","date_gmt":"2022-03-02T12:44:57","guid":{"rendered":""},"modified":"2022-03-15T08:53:37","modified_gmt":"2022-03-15T08:53:37","slug":"treningi-buhgalterskij-uchet-i-nalogooblozhenie","status":"publish","type":"page","link":"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/","title":{"rendered":"\u0422\u0440\u0435\u043d\u0438\u043d\u0433\u0438 &#8212; \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4321\" class=\"elementor elementor-4321 elementor-995\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b388093 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b388093\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13dcb40\" data-id=\"13dcb40\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed77502 elementor-widget elementor-widget-heading\" data-id=\"ed77502\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db94f5d elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"db94f5d\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-float\" href=\"tel:+37369835556\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89331bb elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"89331bb\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-float\" href=\"tel:+37369835556\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-viber\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9da5a56 elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"9da5a56\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-float\" href=\"tel:+37369835556\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be9a6c8 elementor-view-stacked elementor-widget__width-auto elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"be9a6c8\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-float\" href=\"tel:+37369835556\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-telegram-plane\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56b6abe elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56b6abe\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3389f07\" data-id=\"3389f07\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9aa0f2f elementor-widget elementor-widget-heading\" data-id=\"9aa0f2f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 VEN12 \u043d\u0430 2021 \u0433\u043e\u0434                                                                          <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d73a0 elementor-widget elementor-widget-image\" data-id=\"d0d73a0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god.webp\" class=\"attachment-full size-full wp-image-5909\" alt=\"\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f-\u043e-\u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c-\u043d\u0430\u043b\u043e\u0433\u0435-\u0412\u0415\u041d-12-\u043d\u0430-2021-\u0433\u043e\u0434\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Deklaracija-o-podohodnom-naloge-VEN-12-na-2021-god-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8759cf elementor-widget elementor-widget-heading\" data-id=\"a8759cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 26.02.2022<br><b>Ora:<\/b> 10:00 - 12:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb283e6 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"eb283e6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b842a8c elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"b842a8c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3b87b49\" data-id=\"3b87b49\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afd39e3 elementor-widget elementor-widget-heading\" data-id=\"afd39e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">VEN12 - Studii de caz<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7163495 elementor-widget elementor-widget-image\" data-id=\"7163495\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz.webp\" class=\"attachment-full size-full wp-image-5906\" alt=\"VEN12-Studii de caz training\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/VEN12-Studii-de-caz-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18eb502 elementor-widget elementor-widget-heading\" data-id=\"18eb502\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 28.02.2022<br><b>Ora:<\/b> 09:00 - 16:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8433f9 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"b8433f9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cd9d0e elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"8cd9d0e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-910a51c elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"910a51c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b8eab47\" data-id=\"b8eab47\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12bb113 elementor-widget elementor-widget-heading\" data-id=\"12bb113\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0432 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u043c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-241458d elementor-widget elementor-widget-image\" data-id=\"241458d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve.webp\" class=\"attachment-full size-full wp-image-5915\" alt=\"\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0432 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u043c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Uchetnaja-politika-v-selskom-hozjajstve-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bebde90 elementor-widget elementor-widget-heading\" data-id=\"bebde90\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 10.03.2022<br><b>Ora:<\/b> 10:00 - 15:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c65def4 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"c65def4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NjIzNiwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-875682b elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"875682b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/uchetnaja-politika-v-selskom-hozjajstve\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-23bb119\" data-id=\"23bb119\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f94d13b elementor-widget elementor-widget-heading\" data-id=\"f94d13b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">MS Office pentru DIRECTORI \u0219i CONTABILI. Word, Excel, Power Point, PDF<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f82cece elementor-widget elementor-widget-image\" data-id=\"f82cece\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI.webp\" class=\"attachment-full size-full wp-image-5919\" alt=\"MS Office pentru DIRECTORI \u0219i CONTABILI. Word.Excell.Power Point.PDF\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/MS-Office-pentru-DIRECTORI-si-CONTABILI-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12c0991 elementor-widget elementor-widget-heading\" data-id=\"12c0991\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 21.03.2022<br><b>Ora:<\/b> 10:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f4ea83 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"6f4ea83\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d514615 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d514615\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d573b5f elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d573b5f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-caba8f3\" data-id=\"caba8f3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec5eaf1 elementor-widget elementor-widget-heading\" data-id=\"ec5eaf1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Note explicative la situa\u021bii financiare conform noilor SNC \u0219i politici contabile<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ece4e0 elementor-widget elementor-widget-image\" data-id=\"6ece4e0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2.webp\" class=\"attachment-full size-full wp-image-3906\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/02\/2-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc7357a elementor-widget elementor-widget-heading\" data-id=\"fc7357a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 28.03.2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-968afbf elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"968afbf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2faf04 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"a2faf04\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0b70f56\" data-id=\"0b70f56\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0d54f1 elementor-widget elementor-widget-heading\" data-id=\"a0d54f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Amortizarea \u00een scopuri fiscale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48a2dd4 elementor-widget elementor-widget-image\" data-id=\"48a2dd4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale.webp\" class=\"attachment-full size-full wp-image-5923\" alt=\"Amortizarea \u00een scopuri fiscale\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Amortizarea-in-scopuri-fiscale-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f759a94 elementor-widget elementor-widget-heading\" data-id=\"f759a94\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 31.03.2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ef044 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"08ef044\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abfb21d elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"abfb21d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/amortizacija-dlja-celej-nalogooblozhenija\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64c0e09 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64c0e09\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8d0dc6a\" data-id=\"8d0dc6a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9b2bde elementor-widget elementor-widget-heading\" data-id=\"d9b2bde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea \u00een turism<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf88c10 elementor-widget elementor-widget-image\" data-id=\"bf88c10\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism.webp\" class=\"attachment-full size-full wp-image-5929\" alt=\"Contabilitatea \u00een turism\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-turism-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef5ada3 elementor-widget elementor-widget-heading\" data-id=\"ef5ada3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 13 aprilie 2022<br><b>Ora:<\/b> 09:00 - 13:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa0f7fc elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"aa0f7fc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db642af elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"db642af\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-02be24e\" data-id=\"02be24e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1143ca elementor-widget elementor-widget-heading\" data-id=\"a1143ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea \u00een domeniul construc\u021biilor<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1334ccf elementor-widget elementor-widget-image\" data-id=\"1334ccf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor.webp\" class=\"attachment-full size-full wp-image-5933\" alt=\"Contabilitatea \u00een domeniul construc\u021biilor\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-domeniul-constructiilor-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2ee5ef elementor-widget elementor-widget-heading\" data-id=\"c2ee5ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 14 aprilie 2022<br><b>Ora:<\/b> 09:00 - 17:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6bfdb elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"2b6bfdb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d03ab45 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d03ab45\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b340104 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b340104\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-608d00a\" data-id=\"608d00a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9cd9f3 elementor-widget elementor-widget-heading\" data-id=\"c9cd9f3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Impozitarea nereziden\u021bilor<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c6f94 elementor-widget elementor-widget-image\" data-id=\"80c6f94\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4.webp\" class=\"attachment-full size-full wp-image-4011\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/4-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d28f7b elementor-widget elementor-widget-heading\" data-id=\"1d28f7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 15 aprilie 2022<br><b>Ora:<\/b> 12:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f9a09f elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"3f9a09f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca718e1 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"ca718e1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79dd18e\" data-id=\"79dd18e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b01c01d elementor-widget elementor-widget-heading\" data-id=\"b01c01d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aplicabilitatea TVA. Studii de caz<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b362e elementor-widget elementor-widget-image\" data-id=\"a0b362e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA.webp\" class=\"attachment-full size-full wp-image-5946\" alt=\"Aplicabilitatea TVA\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aplicabilitatea-TVA-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-021d7e9 elementor-widget elementor-widget-heading\" data-id=\"021d7e9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 18 aprilie 2022<br><b>Ora:<\/b> 14:00 - 16:30<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f895a8f elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"f895a8f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d50b3 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"44d50b3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9868f79 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9868f79\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f70ccf0\" data-id=\"f70ccf0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33e6ea2 elementor-widget elementor-widget-heading\" data-id=\"33e6ea2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea in agricultur\u0103<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc61ef2 elementor-widget elementor-widget-image\" data-id=\"bc61ef2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura.webp\" class=\"attachment-full size-full wp-image-5936\" alt=\"Contabilitatea in agricultur\u0103\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-agricultura-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f36c2a6 elementor-widget elementor-widget-heading\" data-id=\"f36c2a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 19 aprilie 2022<br><b>Ora:<\/b> 10:00 - 16:30<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae20b4b elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"ae20b4b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NjMwOSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d55a91 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"5d55a91\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/buhgalterskij-uchet-v-selskom-hozjajstve\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0ff6b2b\" data-id=\"0ff6b2b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436d08e elementor-widget elementor-widget-heading\" data-id=\"436d08e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea \u00een alimenta\u021bia public\u0103<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d48a486 elementor-widget elementor-widget-image\" data-id=\"d48a486\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica.webp\" class=\"attachment-full size-full wp-image-5942\" alt=\"Contabilitatea \u00een alimenta\u021bia public\u0103\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-alimentatia-publica-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064061f elementor-widget elementor-widget-heading\" data-id=\"064061f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 20 aprilie 2022<br><b>Ora:<\/b> 09:00 - 17:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0612d89 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"0612d89\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ab441c elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"0ab441c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28ee727 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28ee727\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-caac54d\" data-id=\"caac54d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c83bb5 elementor-widget elementor-widget-heading\" data-id=\"7c83bb5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea \u00een transportul auto<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf58e3 elementor-widget elementor-widget-image\" data-id=\"5cf58e3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto.webp\" class=\"attachment-full size-full wp-image-5952\" alt=\"Contabilitatea \u00een transportul auto\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-transportul-auto-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f0f3a3 elementor-widget elementor-widget-heading\" data-id=\"0f0f3a3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 22 aprilie 2022<br><b>Ora:<\/b> 10:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d215648 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d215648\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0b96be elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"c0b96be\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2d0dc16\" data-id=\"2d0dc16\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65a02bc elementor-widget elementor-widget-heading\" data-id=\"65a02bc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea intermediarilor \u00een asigur\u0103ri<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd21ba8 elementor-widget elementor-widget-image\" data-id=\"cd21ba8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari.webp\" class=\"attachment-full size-full wp-image-5956\" alt=\"Contabilitatea intermediarilor \u00een asigur\u0103ri\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-intermediarilor-in-asigurari-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa1b76 elementor-widget elementor-widget-heading\" data-id=\"4aa1b76\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 27 aprilie 2022<br><b>Ora:<\/b> 10:00 - 17:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c731736 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"c731736\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38cb7be elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"38cb7be\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7342ca0 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7342ca0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fac5bd2\" data-id=\"fac5bd2\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fc5edf elementor-widget elementor-widget-heading\" data-id=\"8fc5edf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Sanc\u021biuni, amenzi \u0219i penalit\u0103\u021bi. Consecin\u021be fiscale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca6f9e elementor-widget elementor-widget-image\" data-id=\"1ca6f9e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati.webp\" class=\"attachment-full size-full wp-image-5959\" alt=\"Sanc\u021biuni, amenzi \u0219i penalit\u0103\u021bi\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Sanctiuni-amenzi-si-penalitati-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfb7a elementor-widget elementor-widget-heading\" data-id=\"8bcfb7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 29 aprilie 2022<br><b>Ora:<\/b> 10:00 - 13:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79382dd elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"79382dd\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3b09e6 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"c3b09e6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-593e1fc\" data-id=\"593e1fc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64475b3 elementor-widget elementor-widget-heading\" data-id=\"64475b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Contabilitatea \u00een Organiza\u021biile Necomerciale (ONC)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea7452b elementor-widget elementor-widget-image\" data-id=\"ea7452b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale.webp\" class=\"attachment-full size-full wp-image-5962\" alt=\"Contabilitatea \u00een Organiza\u021biile Necomerciale\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Contabilitatea-in-Organizatiile-Necomerciale-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1071eed elementor-widget elementor-widget-heading\" data-id=\"1071eed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 12 mai 2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6c4d93 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"e6c4d93\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d6b69 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"44d6b69\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-953c0bf elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"953c0bf\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-67fb31a\" data-id=\"67fb31a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca19a02 elementor-widget elementor-widget-heading\" data-id=\"ca19a02\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aspectele legale, fiscale \u0219i contabile \u00een comertul electronic<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a9740 elementor-widget elementor-widget-image\" data-id=\"b5a9740\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8.webp\" class=\"attachment-full size-full wp-image-4062\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/8-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbc2ea6 elementor-widget elementor-widget-heading\" data-id=\"dbc2ea6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 19 mai 2022<br><b>Ora:<\/b> 14:00 - 16:15<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8cbcc elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"1f8cbcc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-114ef4b elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"114ef4b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6908cb6\" data-id=\"6908cb6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fb6544 elementor-widget elementor-widget-heading\" data-id=\"2fb6544\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">TVA \u0219i impozitul pe venit aferent importului de servicii Facebook, Instagram \u0219i Google<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32fb3f3 elementor-widget elementor-widget-image\" data-id=\"32fb3f3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9.webp\" class=\"attachment-full size-full wp-image-4068\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/9-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e90f81b elementor-widget elementor-widget-heading\" data-id=\"e90f81b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 20 mai 2022<br><b>Ora:<\/b> 10:00 - 12:15<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a4a6e elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"54a4a6e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f28d6 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"09f28d6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7e7e1f elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7e7e1f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6d06699\" data-id=\"6d06699\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a41f1a3 elementor-widget elementor-widget-heading\" data-id=\"a41f1a3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Veniturile avoca\u021bilor: constatare, impozitare \u0219i declarare<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e79f148 elementor-widget elementor-widget-image\" data-id=\"e79f148\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10.webp\" class=\"attachment-full size-full wp-image-4087\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/10-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3776449 elementor-widget elementor-widget-heading\" data-id=\"3776449\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 20 mai 2022<br><b>Ora:<\/b> 10:00 - 12:15<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96d937f elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"96d937f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25783b6 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"25783b6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e0dedf3\" data-id=\"e0dedf3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53aa0f9 elementor-widget elementor-widget-heading\" data-id=\"53aa0f9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Opera\u021biuni import-export. Aspecte legale, fiscale \u0219i contabile<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c8ee3c elementor-widget elementor-widget-image\" data-id=\"0c8ee3c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35.webp\" class=\"attachment-full size-full wp-image-4094\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/35-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-031134f elementor-widget elementor-widget-heading\" data-id=\"031134f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 26 mai 2022<br><b>Ora:<\/b> 09:00 - 15:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a67106 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"5a67106\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d39bfef elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d39bfef\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-383fa5b elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"383fa5b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-758570a\" data-id=\"758570a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8498841 elementor-widget elementor-widget-heading\" data-id=\"8498841\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Aspecte specifice \u00een utilizarea aparatelor de cas\u0103 \u0219i control<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae065eb elementor-widget elementor-widget-image\" data-id=\"ae065eb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control.webp\" class=\"attachment-full size-full wp-image-5965\" alt=\"Aspecte specifice \u00een utilizarea aparatelor de cas\u0103 \u0219i control\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Aspecte-specifice-in-utilizarea-aparatelor-de-casa-si-control-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3de4448 elementor-widget elementor-widget-heading\" data-id=\"3de4448\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 27 mai 2022<br><b>Ora:<\/b> 10:00 - 15:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e1fdc6 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"0e1fdc6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9701d3e elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"9701d3e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4ffee87\" data-id=\"4ffee87\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2ab6b0 elementor-widget elementor-widget-heading\" data-id=\"c2ab6b0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Calculul salariului. Contribu\u021bii \u0219i impozite. Declarare-IPC.IRM.IALS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-362725b elementor-widget elementor-widget-image\" data-id=\"362725b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite.webp\" class=\"attachment-full size-full wp-image-5968\" alt=\"Calculul salariului. Contribu\u021bii \u0219i impozite\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Calculul-salariului-Contributii-si-impozite-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2c32e elementor-widget elementor-widget-heading\" data-id=\"7c2c32e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 30 mai 2022<br><b>Ora:<\/b> 10:00 - 15:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-534198c elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"534198c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-491143c elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"491143c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9030bf elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9030bf\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7ca9545\" data-id=\"7ca9545\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1c2104 elementor-widget elementor-widget-heading\" data-id=\"a1c2104\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0421\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u041a\u0430\u043f\u0438\u0442\u0430\u043b. \u0421\u0443\u0431\u0441\u0438\u0434\u0438\u0438 \u0438 \u0413\u0440\u0430\u043d\u0442\u044b<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27cc37 elementor-widget elementor-widget-image\" data-id=\"f27cc37\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital.webp\" class=\"attachment-full size-full wp-image-5971\" alt=\"\u0421\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u041a\u0430\u043f\u0438\u0442\u0430\u043b. \u0421\u0443\u0431\u0441\u0438\u0434\u0438\u0438 \u0438 \u0413\u0440\u0430\u043d\u0442\u044b\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/sobstvennii-capital-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75d51af elementor-widget elementor-widget-heading\" data-id=\"75d51af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 28 iunie 2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36938cb elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"36938cb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40fd3a2 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"40fd3a2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a7b19ba\" data-id=\"a7b19ba\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74bda2e elementor-widget elementor-widget-heading\" data-id=\"74bda2e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Declararea valorii \u00een vam\u0103 a m\u0103rfurilor<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-012ca26 elementor-widget elementor-widget-image\" data-id=\"012ca26\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor.webp\" class=\"attachment-full size-full wp-image-5974\" alt=\"Declararea valorii \u00een vam\u0103 a m\u0103rfurilo\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Declararea-valorii-in-vama-a-marfurilor-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18d84a8 elementor-widget elementor-widget-heading\" data-id=\"18d84a8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 18 august 2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca1d2e3 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"ca1d2e3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd9a05c elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"fd9a05c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df05276 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df05276\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-af5757a\" data-id=\"af5757a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43604cb elementor-widget elementor-widget-heading\" data-id=\"43604cb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Politici Contabile \u00een Agricultur\u0103<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a60dff elementor-widget elementor-widget-image\" data-id=\"4a60dff\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura.webp\" class=\"attachment-full size-full wp-image-5977\" alt=\"Politici Contabile \u00een Agricultur\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Politici-contabile-in-Agricultura-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3aac9ee elementor-widget elementor-widget-heading\" data-id=\"3aac9ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 18 octombrie 2022<br><b>Ora:<\/b> 10:00 - 15:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a46b9da elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"a46b9da\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd29661 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"bd29661\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c8c3922\" data-id=\"c8c3922\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b04a50 elementor-widget elementor-widget-heading\" data-id=\"1b04a50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Elaborarea Politicilor Contabile<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4255db5 elementor-widget elementor-widget-image\" data-id=\"4255db5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6.webp\" class=\"attachment-full size-full wp-image-4143\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/6-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0e163 elementor-widget elementor-widget-heading\" data-id=\"9d0e163\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 28 octombrie 2022<br><b>Ora:<\/b> 09:00 - 12:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6e2237 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"f6e2237\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-540f16e elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"540f16e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2566876 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2566876\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-021430a\" data-id=\"021430a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2876388 elementor-widget elementor-widget-heading\" data-id=\"2876388\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Inventarierea activelor \u0219i datoriilor entit\u0103\u021bii<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96b3b58 elementor-widget elementor-widget-image\" data-id=\"96b3b58\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25.webp\" class=\"attachment-full size-full wp-image-4152\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/25-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e144d3 elementor-widget elementor-widget-heading\" data-id=\"2e144d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 20 decembrie 2022<br><b>Ora:<\/b> 10:00 - 16:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d26e250 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"d26e250\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md elementor-animation-float\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4397967 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"4397967\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-md\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f4cf521\" data-id=\"f4cf521\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71bbdb0 elementor-widget elementor-widget-heading\" data-id=\"71bbdb0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Particularit\u0103\u021bile raport\u0103rii \u00een ONC<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70957f9 elementor-widget elementor-widget-image\" data-id=\"70957f9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39.webp\" class=\"attachment-full size-full wp-image-4158\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/39-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81672d2 elementor-widget elementor-widget-heading\" data-id=\"81672d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 21 decembrie 2022<br><b>Ora:<\/b> 09:00 - 13:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-426d757 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"426d757\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ed9c02 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"2ed9c02\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ba9330 elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ba9330\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-122810c\" data-id=\"122810c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f37a751 elementor-widget elementor-widget-heading\" data-id=\"f37a751\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Noile reglement\u0103ri contabile la \u00eenchiderea anului fiscal<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c9c377 elementor-widget elementor-widget-image\" data-id=\"8c9c377\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal.webp\" class=\"attachment-full size-full wp-image-5980\" alt=\"Noile reglement\u0103ri contabile la \u00eenchiderea anului fisca\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Noile-reglementari-contabile-la-inchiderea-anului-fiscal-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b31662 elementor-widget elementor-widget-heading\" data-id=\"2b31662\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 27 decembrie 2022<br><b>Ora:<\/b> 13:00 - 17:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc0c875 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"dc0c875\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4NywidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04bf990 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"04bf990\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/noile-reglementari-contabile-la-inchiderea-anului-fiscal\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9375b92\" data-id=\"9375b92\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11e64e2 elementor-widget elementor-widget-heading\" data-id=\"11e64e2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0417\u0430\u043a\u0440\u044b\u0442\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 2022. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24576d1 elementor-widget elementor-widget-image\" data-id=\"24576d1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda.webp\" class=\"attachment-full size-full wp-image-5989\" alt=\"\u0417\u0430\u043a\u0440\u044b\u0442\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 2022. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/zakritie-otcetnogo-goda-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37797e9 elementor-widget elementor-widget-heading\" data-id=\"37797e9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 27 decembrie 2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6b480d elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"a6b480d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d48f66 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"5d48f66\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1367c3d elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1367c3d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4ab715c\" data-id=\"4ab715c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a3573a elementor-widget elementor-widget-heading\" data-id=\"1a3573a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00cenchiderea anului fiscal \u0219i managementul financiar \u00een cadrul organiza\u021biilor necomerciale<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16d9dbf elementor-widget elementor-widget-image\" data-id=\"16d9dbf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale.webp\" class=\"attachment-full size-full wp-image-5993\" alt=\"\u00cenchiderea anului fiscal \u0219i managementul financiar \u00een cadrul organiza\u021biilor necomerciale\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/Inchiderea-anului-fiscal-si-managementul-financiar-in-cadrul-organizatiilor-necomerciale-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ba3d00 elementor-widget elementor-widget-heading\" data-id=\"5ba3d00\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 28 decembrie 2022<br><b>Ora:<\/b> 10:00 - 17:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4373908 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"4373908\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NjQxMCwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3ddd0 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"ea3ddd0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/zakrytie-finansovogo-goda\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8fa3767 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"8fa3767\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa3412e elementor-widget elementor-widget-heading\" data-id=\"fa3412e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0417\u0430\u043a\u0440\u044b\u0442\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 2022. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a619e elementor-widget elementor-widget-image\" data-id=\"32a619e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"800\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41.webp\" class=\"attachment-full size-full wp-image-4171\" alt=\"\" srcset=\"https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41.webp 1600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41-600x300.webp 600w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41-300x150.webp 300w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41-1024x512.webp 1024w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41-768x384.webp 768w, https:\/\/vioser.md\/wp-content\/uploads\/2022\/03\/41-1536x768.webp 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aca6a8b elementor-widget elementor-widget-heading\" data-id=\"aca6a8b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Data:<\/b> 27 decembrie 2022<br><b>Ora:<\/b> 09:00 - 14:00<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd3362 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"7cd3362\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NTM4OSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cenregistreaz\u0103-te acum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3ab72 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"6a3ab72\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"\/traininguri\/contabilitate-si-fiscalitate\/elaborarea-unui-business-plan-de-succes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Vezi detalii<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f32252d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f32252d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86d6f13\" data-id=\"86d6f13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-275ab82 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"275ab82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Capa_1\" height=\"512\" viewBox=\"0 0 503.585 503.585\" width=\"512\"><g><path d=\"m89.733 286.234c68.755-107.728 238.137-97.874 312.372-1.266 6.811 8.653 20.084-2.205 13.153-10.609-30.149-38.511-71.133-64.852-118.453-79.474 107.671-66.785 26.928-229.504-92.843-185.704-69.186 26.322-84.706 140.495-20.048 177.671-48.45 9.321-90.238 37.623-109.277 91.738-3.431 8.941 9.868 15.726 15.096 7.644zm69.89-182.688c3.431-78.508 81.987-109.15 139.848-58.584 43.615 38.228 21.318 123.063-37.768 130.308-45.285 8.263-106.237-18.877-102.08-71.724z\"><\/path><path d=\"m309.932 312.271c-9.289-2.741-29.574 2.482-35.255-5.853-3.425-21.254-17.631-57.103-44.544-39.848-15.422 10.101-7.803 27.232-25.708 36.073-9.832 4.75-23.019 4.806-34.789 5.26-2.987.016-5.932.918-8.471 2.856-12.587 7.793-16.513 25.847-6.342 37.227 8.71 11.851 23.92 15.082 33.643 24.23-.005.006.002.012.022.02-1.734 10.932-8.516 21.134-8.176 33.03-.35 13.688 11.709 26.106 25.438 26.548 17.736 1.419 29.966-14.951 44.955-19.722.038.019.066.046.134-.007.068.067.15.099.264.091 14.892 20.556 54.102 33.56 57.035-2.64 1.919-19.03-23.619-20.685-4.321-45.063 15.438-16.73 42.607-39.383 6.115-52.202zm-20.111 94.448c-.02-.068-.024-.114.004-.113 0 .038-.003.076-.004.113zm-.023.55c.634 13.273-14.023 2.371-19.394-2.843-17.286-26.506-39.929-2.927-59.601 5.353-18.808 3.404 2.51-25.508 2.133-34.034 3.551-19.561-14.512-29.947-28.65-38.566 27.684-1.441 51.137-12.321 60.887-38.925 8.382 35.095 29.822 38.245 61.086 30.789-.054-.08-.081-.164-.097-.277 1.381.677 3.18 1.348 4.461 2.205-20.375 24.73-47.444 42.387-20.825 76.298z\"><\/path><path d=\"m480.025 383.365c-45.022 15.463-47.114-56.621-71.022-40.421-9.092 8.998-7.474 23.516-14.449 33.546-9.235 14.804-27.416 4.611-41.615 7.564-11.981 1.793-23.194 15.254-15.387 26.788 6.433 13.997 23.904 16.344 30.909 28.87-1.12 12.648-15.109 24.693-9.871 39.325 3.272 14.935 20.022 22.594 33.25 15.748 8.704-3.407 15.72-10.2 23.717-14.076 19.349 2.098 39.162 36.491 60.314 12.751 12.074-18.005-5.87-40.013 1.948-57.976 5.805-11.613 23.21-13.995 25.435-28.5 2.578-13.289-10.351-25.256-23.229-23.619zm4.54 21.266c-25.104 10.311-38.685 33.175-33.467 60.233-21.447-15.449-41.859-20.962-65.303.887 15.379-34.9 1.69-44.675-26.588-62.024 32.428 3.594 52.583-6.074 58.458-38.663 15.067 22.511 33.825 44.006 64.46 35.155 2.167.207 5.333 2.684 2.44 4.412z\"><\/path><path d=\"m133.408 384.58c-25.573 13.076-33.555-14.77-43.659-32.362-18.854-22.493-32.393 18.392-39.14 32.836-7.479 9.175-18.25 5.055-28.361 2.869-17.441-2.122-31.386 22.311-14.858 33.068 14.493 7.688 24.66 21.637 18.783 38.144-.935 7.424-7.488 15.073-6.001 23.009 2.001 10.263 12.931 19.151 23.685 16.626 13.241-1.948 23.058-13.837 34.275-18.074 7.188 4.454 16.808 14.351 26.635 18.397 32.082 10.06 35.09-26.712 29.709-48.709-2.281-11.317 1.563-23.178 12.797-27.809 23.22-9.263 9.429-45.17-13.865-37.995zm6.754 20.403c-29.128 9.812-32.386 34.721-31.968 60.792-18.616-16.955-37.49-20.682-57.258-2.596 2.835-21.006-3.069-39.774-20.584-53.163 35.424 3.343 36.604-21.109 48.262-43.113 12.547 24.437 27.76 46.849 59.849 33.846 2.042-.296 4.683 4.081 1.699 4.234z\"><\/path><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15527d1 elementor-widget elementor-widget-heading\" data-id=\"15527d1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Noi construim rela\u021bii de lung\u0103 durat\u0103 cu clien\u021bii no\u0219tri<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fc79618 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc79618\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-58d457a\" data-id=\"58d457a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18a0325 elementor-testimonial--skin-bubble elementor-testimonial--layout-image_inline elementor-testimonial--align-center elementor-pagination-type-bullets elementor-widget elementor-widget-testimonial-carousel\" data-id=\"18a0325\" data-element_type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"\u0421\u043b\u0430\u0439\u0434\u0435\u0440\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>Pentru noi, cei de la A.O. \u201dGEN Moldova\u201d, colaborarea cu  \u201dVIOSER Consulting\u201d SRL este o solu\u0163ie real\u0103 pentru gestionarea financiar\u0103 a organiza\u0163iei. Al\u0103turi de noi avem profesioni\u015fti care ne sus\u0163in prin suportul acordat zi de zi \u015fi ne ofer\u0103 consultan\u0163\u0103 \u00een procesul decizional. Comunicarea at\u00e2t cu Viorica c\u00e2t \u015fi cu membrii echipei este bazat\u0103 pe claritate, loialitate \u015fi credibilitate. Le  mul\u0163umim  \u201dVIOSER Consulting\u201d SRL pentru dedica\u0163ia lor spre optimizarea continu\u0103 a serviciilor lor \u015fi un parteneriat amiabil \u015fi transparent.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2021\/09\/2.jpg\" alt=\"Olesea Fortuna\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Olesea Fortuna<\/span><span class=\"elementor-testimonial__title\">Pre\u015fedinte \u201dGEN Moldova\u201d<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>Colaborarea noastr\u0103 cu \u201dVioser Consulting\u201d SRL a fost foarte fructuoas\u0103. Suntem foarte satisf\u0103cu\u0163i de calitatea serviciilor, disponibilitatea \u015fi viteza de execu\u0163ie de care au dat dovad\u0103. Recomand\u0103m tuturor serviciile oferite de c\u0103tre \u201dVioser Consulting\u201d SRL.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2021\/12\/omega-trust.jpg\" alt=\"Cosmin M\u0103c\u0103nea\u0163\u0103\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Cosmin M\u0103c\u0103nea\u0163\u0103<\/span><span class=\"elementor-testimonial__title\">Managing Partner, \u201dOMEGA Trust\u201d SRL<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>I have been working with Viorica since 2009 when she was employed in my company in Chi\u0219inau, being responsible for managing a big IT project. Starting with 2015, \"Micrologic Design Autmoation\" Ltd. became her own company Client.<\/p>\n<p>When looking for consulting company to launch a business, to run accountancy, to have financial and tax advises, I highly recommend \"VIOSER Consulting\" Ltd..  Their team is extremely professional and responsive to our needs, with a strong working capacity and high responsibility. They are one of the most client - focused organizations with whom we have worked and we would happily recommend \"VIOSER Consulting\" Ltd. to others looking for support in their business activities in Republic of Moldova. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2021\/12\/4.jpg\" alt=\"Friedmann Ilie\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Friedmann Ilie<\/span><span class=\"elementor-testimonial__title\">Founder & Owner \u201d Micrologic Design Automation\u201d SRL<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>It was a great pleasure to work with \"Vioser Consulting\" Ltd. and with Viorica Rumleanschi in particular. The services are provided on a high professional level, and the flexibility of the Management in finding the best and fastest solutions for the Client has been very much appreciated. I would definitely recommend \"Vioser Consluting\" Ltd. to any company which is interested in this type of services. Thanks a lot for our fruitful cooperation.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/vioser.md\/wp-content\/uploads\/2021\/12\/8s383898.webp\" alt=\"Elena Atsuta\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Elena Atsuta<\/span><span class=\"elementor-testimonial__title\">HR Administrator  \u201dAntex International\u201d<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 VEN12 \u043d\u0430 2021 \u0433\u043e\u0434 Data: 26.02.2022Ora: 10:00 &#8212; 12:00 \u00cenregistreaz\u0103-te acum Vezi detalii VEN12 &#8212; Studii de caz Data: 28.02.2022Ora: 09:00 &#8212; 16:00 \u00cenregistreaz\u0103-te acum Vezi detalii \u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0432 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u043c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435 Data: 10.03.2022Ora: 10:00 &#8212; 15:00 \u00cenregistreaz\u0103-te acum Vezi detalii MS Office pentru DIRECTORI \u0219i CONTABILI. &#8230; <a title=\"\u0422\u0440\u0435\u043d\u0438\u043d\u0433\u0438 &#8212; \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435\" class=\"read-more\" href=\"https:\/\/vioser.md\/ru\/treningi\/treningi-buhgalterskij-uchet-i-nalogooblozhenie\/\" aria-label=\"\u0411\u043e\u043b\u044c\u0448\u0435 \u043d\u0430 \u0422\u0440\u0435\u043d\u0438\u043d\u0433\u0438 &#8212; 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