(apostila) contabilidade para concursos

8/13/2019 (APOSTILA) Contabilidade Para Concursos

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O REI DAS APOSTILAS www.oreidasapostilas.com.br

MÓDULO I: COTA!ILIDADE " O#$ES !%SICAS

1 CONCEITO DE CONTABILIDADE2 CAMPO DE APLICAÇÃO3 OBJETO DE ESTUDO4 CONCEITO DE PATRIMÔNIO5 FINALIDADES DA CONTABILIDADE6 USUÁRIOS DA CONTABILIDADE7 TÉCNICAS CONTÁBEIS8 PRINCPIOS FUNDAMENTAIS DA CONTABILIDADE! FUNÇÃO ADMINISTRATI"A DA CONTABILIDADE1# FUNÇÃO ECONÔMICA DA CONTABILIDADE

Professores André e Biu

Sê Tu, ó Deus, a nossa fortaleza!

1

http://www.oreidasapostilas.com.br/





&.0.' Demo5stra36es i5a5ceiras

S<% ,-9%&'('*;% -%*'*;% ,% ('% %/%*,% &9 ,-'-9*&(,% -%,%= R---&'(9 (-%*<% */( ,% ('%= S<% -+(

B(+(&% P('*9%&*(+

D-9%&'(<% ,% R-+'(,% ,% E-//*% D-9%&'(<% ,% L/% % P-@K% A/9+(,% D-9%&'(<% ,( M'(- ,% ('*9:&*% L*,% D-9%&'(<% ,( O*-& - A+*/(- ,- R-/%

&.0.) A2ditoria

É % -(9- - ( ;-**/(<% ,( -('*,<% % &<% ,% %/-,*9-&'% /%&')-*=

&.0.+ A57lise das Demo5stra36es i5a5ceiras

A&(+*( - *&'--'( ( ,-9%&'(- *&(&/-*(=

&.8 PRIC9PIOS UDAMETAIS DA COTA!ILIDADE

O C%&-+% F-,-(+ ,- C%&'()*+*,(,- ('(;. ,( R-%+<% F-,-(+ & % 75#!3 ,-'-9*&% %-*&'- *&/*% &,(9-&'(* ,- /%&'()*+*,(,-=

E&'*,(,- C%&'*&*,(,- O%'&*,(,- R-*'% -+% "(+% O**&(+ A'(+*K(<% M%&-'*( P,0&/*( C%9-'0&/*(

&. U#(O ADMIISTRATI;A DA COTA!ILIDADE

C%&'%+( % ('*9:&*%=

(= P('*9:&*% /%&@&'% ,- )-& ,*-*'% - %)*(- /-';-* ,- (;(+*(<% -/%&:9*/(;*&/+(,% ( 9( -&'*,(,- % -%( */(=

)= B-9 ',% (*+% - ('*(K ( &-/-*,(,- 9(&( - %,- - (;(+*(,% -/%&:9*/(?9-&'-=

1= C+(**/(<% ,% )-&

1=1 B-& '(&;-* /%G-% /%&/-'% % 9('-*(* '09 -*'0&/*( */( -*'-9 /%9%/%*( % %)@-'%=

1=2 B-& *&'(&;-* *&/%G-% ()'('% % *9('-*(* &<% %-9 -*'0&/*( */(%.9 ---&'(9 9( (+*/(<% ,- /(*'(+ *&,*-&;-+ (% %)@-'*;% ,( -9-( -/@% ;(+% -*,- -9 ,*-*'% ,- %*-,(,- - <% +-(+9-&'- - <% +-(+9-&'-/%&-*,% (% - %*,%-=

E<emplos de be5s i5ta5=>?eis ,*-*'% %)- 9(/( ('-&'- ,*-*'% ('%(* %&'%/%9-/*(+ &,% ,- /%9./*% (- % %'( ,% /(*'(+ ,- %'( -9-( -'/=



3






/= D*-*'% ;(+%- ,- %*-,(,- ,( -&'*,(,- - - -&/%&'(9 -9 %- ,- '-/-*%=

E<emplos ,+*/('( ( -/-)- /+*-&'- /%&'( ( -/-)- ,*&-*% ,-%*'(,% &% )(&/%(+*/(- *&(&/-*( -'/=

,= O)*(- <% ,;*,( % /%9%9*% ,- (+- -./*- % &('-K( (9*,% -(&'-'-/-*% % )-& ,- '-/-*% - - -&/%&'(9 -9 &%( %- %=

E<emplos %&-/-,%- ,+*/('( ( (( &%'( %9*G*( ( (( *9%'% ( -/%+-/%&'( ( (( ''+% ( (( /%&'*)*- ( -/%+- -'/=

-= C%9%*<% P('*9%&*(+ % ('*9:&*% . ,*;*,*,% -9 '0 ('-=

1( P('- ATI"O A ? ('- %*'*;( /%9%'( ,- )-& - ,*-*'%=

2( P('- PASSI"O EQI"EL PE ? ('- &-('*;( /%9%'( ,( %)*(- /%9 '-/-*%=

3( P('- PATRIMÔNIO LUIDO PL % SITUAÇÃO LUIDA SL ('- ,*--&/*(+ -&'-% ('*;% - % (*;% -*;-+= O ('*9:&*% +*,% ---&'( ( %)*(- ,(-&'*,(,- (( /%9 % G/*% % (/*%&*'( %*-'*% - *&,*/( ( ,*--&( -&'-% ;(+% ,% )-& - ,*-*'% ('*;% - % ;(+% ,( %)*(- /%9 '-/-*% (*;%-*;-+=

E( ('- ,*--&/*(+ PLSL . - ;(* 9-,* % (;(+*( ( *'(<% % /%&,*<% ,( -&'*,(,--&,% %'(&'% /%&*,-(,% /%9% PASSI"O NÃO EQI"EL=

= E(<% F&,(9-&'(+ ,% P('*9:&*% PLSL A PE

E-/**/(<% ,( G9+( PL P('*9:&*% L*,% SL S*'(<% L*,( A A'*;% PE P(*;% E*;-+=

= R---&'(<% */( ,% P('*9:&*%

PATRIM,IO

ATI"O PASSI"O ?B-& E*;-+ O)*(-D*-*'% PLSLTOTAL TOTAL

= S*'(- % E'(,% P('*9%&*(*

1= S*'(<% (;%;-+ %/%- (&,% A V PE ,-'-9*&(&,% PL V #= A*9 A PE PL=

2= S*'(<% +-&( % %*-,(,- '%'(+ ,% ('*;% %/%- (&,% A V PE - PE #,-'-9*&(&,% PL V #= A*9 A PL=

3= S*'(<% &+( % ,- -*+)*% ((-&'- %/%- (&,% A PE ,-'-9*&(&,% PL #= A*9

A PE=

4= I&-*'0&/*( ,- ('*;% %/%- (&,% PE V A - A # ,-'-9*&(&,% PL W #= A*9 PE PL=

5= S*'(<% ,-(;%;-+ %/%- (&,% A W PE ,-'-9*&(&,% PL W #=



4






&.&@ U#(O ECO,MICA DA COTA!ILIDADE (( % -+'(,% .,*'%

&.&@.& Res2ltado

D*--&( -&'- % ;(+% ,( R-/-*'( - % ;(+% ,( D--( D

O -+'(,% %,- -

P%*'*;% % L/% ? (&,% % ;(+% ,( -/-*'( . -*% (% ,( ,--(HN-('*;% % -@K% (&,% % ;(+% ,( -/-*'( . *&-*% (% ,( ,--(HN+% (&,% % ;(+% ,( -/-*'( . *(+ (% ;(+% ,( ,--(=

&.&@.' Receitas

S<% -&'(,( ,- -+-9-&'% (( % ('*;% ,( -9-( &( %9( ,- )-& % ,*-*'% - -9-%;%/(9 (9-&'% ,( *'(<% +*,(=

&.&@.) Despesas

É ('% *&/%*,% (( ,*-'( % *&,*-'(9-&'- -( -/-*'(= A ,--( %,-9 ,*9*&* % ('*;%% (9-&'( % (*;% 9( -9- %;%/(9 ,*9*&*- &( *'(<% +*,( % ('*9:&*% +*,%=



5






@@&. ESAF?TTN!2 A (+(;( AK*-&,( . /%99-&'- (,( -9 C%&'()*+*,(,- /%9% *&:&*9% ,-(K-&,( &( (/-<% ,-

(= C%&@&'% ,- )-& - (;--)= M-/(,%*(/= F*&(&( X)+*/(,= (&,- %*-,(,- (+-= P('*9:&*% /%&*,-(,% @&'(9-&'- /%9 ( -%( - '-9 %)- -+- %,-- ,- (,9*&*'(<%

- ,*%&*)*+*,(,-

@@'. ESAF?TFC!2 A (K*-&,( <% -&'*,(,- -/%&:9*/%?(,9*&*'('*;( /@( -*'0&/*( .-/%&-/*,( ( ('* ,( &*<% ,- '0 -+-9-&'% --&/*(* % (* <%

(= ( /%&'()*+*,(,- ( (,9*&*'(<% - % ('*9:&*%)= % G<% ;%+*'*;% ,*-'*;% - ( --/'*;%/= % +(&-@(9-&'% ( /%%,-&(<% - % /%&'%+-,= ( -/*'(<% ( (,*'%*( - % )(+(&%-= % ('*9:&*% ( (,9*&*'(<% - % '()(+%

@@). ESAF?AFC!2 A *'(<% ('*9%&*(+ -9 - % -/% (+*/(,% &% ('*;% <% %**&*% ('-,- *-K( G*( - ('- ,- /(*'(+ ,- '-/-*% . ---&'(,( -+( -(<%

(= A PLH %'(&'% P #)= A PH %'(&'% PL #/= A V PH %'(&'% PL V #,= A W PH %'(&'% PL W #-= P ? PLH %'(&'% A #

Obs.: PL P('*9:&*% L**,% A A'*;%P P(*;% &<% *&/+* % PL# Y-%

@@+. ESAF?TTN!2 O P*9-*% C%&-% B(*+-*% ,- C%&'()*+*'( -(+*K(,% &( /*,(,- ,% R*% ,-J(&-*% ,- 17 ( 27 ,- (%'% ,- 1!24 %9+% 9 /%&/-*'% %*/*(+ (( C%&'()*+*,(,-= A*&(+- (%<% - *&,*/( -- /%&/-*'% %*/*(+=

(= C%&'()*+*,(,- . ( /*0&/*( - -',( % ('*9:&*% ,% %&'% ,- ;*'( -/%&:9*/% - *&(&/-*%%)-;(&,% - (-/'% (&'*'('*;% - --/**/% - ( ;(*(- % -+- %*,(=

)= C%&'()*+*,(,- . ( /*0&/*( - -',( - ('*/( ( &- ,- %*-&'(<% ,- /%&'%+- - ,-

-*'% -+('*;( A,9*&*'(<% E/%&:9*/(=/= C%&'()*+*,(,- . ( 9-'%,%+%*( --/*(+ /%&/-)*,( (( /('( -*'( -&* - *&'--'( %

-&:9-&% - (-'(9 ( *'(- ('*9%&*(* *&(&/-*( - -/%&:9*/( ,- (+- -&'-=,= C%&'()*+*,(,- . ( ('- ,- -*'( '%,( ( '(&(- ,- 9( /%9(&*( - %(9 -

--( -9 '-9% 9%&-'*% - ,- *&%9( % -+-% ,-( '(&(- &( *'(<%-/%&:9*/%?*&(&/-*( ,-( /%9(&*(=

-= C%&'()*+*,(,- . ( /*0&/*( - -',( - /%&'%+( % ('*9:&*% ,( -&'*,(,- 9-,*(&'- -*'%,-9%&'(<% -%*'*;( /%&*9(<% (&+*- - *&'--'(<% ,% ('% &-+- %/%*,%=



6






@@-. BD?ESAF A*&(+- ( (+'-&('*;( - /%&/-*'- /%-'(9-&'- C%&'()*+*,(,-

(= C*0&/*( - '('( ,% -&:9-&% -+('*;% %,<% ,*'*)*<% (/9+(<% - /%&9% ,%)-& 9('-*(*

)= T./&*/( - -*'( ( %/%0&/*( - (-'(9 % ('*9:&*% ,- 9( -&'*,(,-

/= C*0&/*( - -',( - ('*/( ( &- ,- %*-&'(<% /%&'%+- - -*'% ,% ('% - ('% ,-9( (,9*&*'(<% -/%&:9*/(

,= T./&*/( - /%&*'- &( ,-/%9%*<% /%9((<% - *&'--'(<% ,% ,-9%&'('*;% ,%-'(,% ('*9%&*(+ - ,% -+'(,% -/%&:9*/% ,- 9( -&'*,(,-

-= C%&@&'% ,- *&/*% &%9( - &- - '09 % *9 %,-&( % ('%- ,- %,<% -/%&'%+( ( ( %,'*;*,(,- - -*/*0&/*( (( - %)'- ,-'-9*&(,% -+'(,%

@@/. BD?ESAF A './&*/( ,- - ( C%&'()*+*,(,- - '*+*K( (( (+/(&( % - %)@-'*;% <%

(= E/*'(<% +(&-@(9-&'% /%%,-&(<% - /%&'%+-)= E/*'(<% )(+(&% *&;-&'*% - %(9-&'%/= C%&'()*+*K(<% (,*'%*( /%&'%+- - (&+*- ,- )(+(&%,= A,*'%*( (&+*- ,- )(+(&% +(&-@(9-&'% - /%&'%+--= A,*'%*( -/*'(<% (&+*- ,- )(+(&% - ,-9%&'(<%

@@0. BD?ESAF A*&(+- ( %<% que &<% *,-&'**- 9( './&*/( /%&')*+

(= P+(&-@(9-&'% ,= E/*'(<%)= A&+*- ,- )(+(&% -= A,*'%*(/= D-9%&'(- /%&')-*

@@8. ESAF?TTN!4

ZO ('*9:&*% que ( /%&'()*+*,(,- estuda - /%&'%+( -*'(&,% '%,( ( %/%0&/*( &-+-;-**/(,(Z=

ZE',( - /%&'%+( % ('*9:&*% (( %&-/- *&%9(- %)- ( /%9%*<% - ;(*(-)-9 /%9% %)- % -+'(,% -/%&:9*/% ,-/%-&'- ,( -'<% ,( *-K( ('*9%&*(+Z=

A %%*- *&,*/(9 --/'*;(9-&'-

(= % %)@-'% - ( *&(+*,(,- ,( /%&'()*+*,(,-)= ( *&(+*,(,- - % /%&/-*'% ,( /%&'()*+*,(,-/= % /(9% ,- (+*/(<% - % %)@-'% ,( /%&'()*+*,(,-,= % /(9% ,- (+*/(<% - % /%&/-*'% ,( /%&'()*+*,(,--= ( *&(+*,(,- - ( './&*/( /%&')-* ,( /%&'()*+*,(,-

@@. ESAF?TTN!4 N( 9(*%*( ,( -9-( /%9-/*(* % A'*;% +(&'( % P(*;% O)*(-= A*9 ( ---&'(<% 9(* /%99 ,% ('*9:&*% ,- 9( -9-( /%9-/*(+ (9- ( %9(

(= P(*;% A'*;% P('*9:&*% L**,%)= A'*;% P('*9:&*% L**,% P(*;%/= A'*;% P(*;% P('*9:&*% L**,%,= A'*;% P-9(&-&'- A'*;% C*/+(&'- P(*;%-= A'*;% S*'(<% L**,( P(*;%



7






@&@. ESAF?TTN!2 D*K?- - ( *'(<% +**,( . &-('*;( (&,% % A'*;% '%'(+ .

(= 9(*% - % P(*;% T%'(+)= 9(*% - % P(*;% E*;-+/= *(+ %9( ,% P(*;% C*/+(&'- /%9 % P(*;% E*;-+ ( L%&% P(K%,= *(+ (% P(*;% E*;-+

-= 9-&% - % P(*;% E*;-+

@&&. ESAF?AFTN85 A*&(+- ( (+'-&('*;( - *&,*/( *'(<% ('*9%&*(+ *&/%&/-);-+

(= S*'(<% L**,( *(+ (% A'*;%)= S*'(<% L**,( 9(*% - % A'*;%/= S*'(<% L**,( 9-&% - % A'*;%,= S*'(<% L**,( 9(*% - % P(*;% E*;-+-= S*'(<% L**,( 9-&% - % P(*;% E*;-+

@&'. ESAF?TTN!2 É &<% -/%&:9*/( ,( C%&'()*+*,(,-

(= (( +/% % -@K% ,= /%&'%+( % ('*9:&*%)= -;*'( -% - (,- -= --'( % -*'% ,% ('% /%&')-*/= ;-**/( ( ('-&'*/*,(,- ,( %-(-

@&). ESAF?TTN8! C%&*,-(&,% CP C(*'(+ PG*%H CT- C(*'(+ ,- T-/-*%H CN C(*'(+N%9*&(+H CT% C(*'(+ T%'(+ ,*%*<% ,( -9-(H PL P('*9:&*% L*,%H SL S*'(<%L*,( %*'*;( - A A'*;% %,-?- (*9( - CT% . *(+ (

(= CP CT- SL ,= A ? SL)= A CT- -= CP CT- CN/= CP CT-

@&+. ESAF?TTN85 N( 9(*%*( ,( -9-( /%9-/*(* % ATI"O +(&'( % PASSI"OO)*(-= A*9 ( ---&'(<% 9(* /%99 ,% P('*9:&*% ,- 9( -9-( /%9-/*(+(9- ( %9(

(= A'*;% P(*;% P('*9:&*% L**,%)= A'*;% P('*9:&*% L**,% P(*;%/= P(*;% A'*;% P('*9:&*% L**,%,= A'*;% P-9(&-&'- A'*;% C*/+(&'- P(*;%-= A'*;% S*'(<% L*,( P(*;%

@&-. FESP! 1 ? C%&*,-(&,% ( -(<% &,(9-&'(+ ,( C%&'()*+*,(,- ( *(+,(,- - *&,*/( 9ZPASSI"O A DESCOBERTOZ .

(= A PE SL ,= PE A ? SL)= PE A SL -= A SL PE/= SL A ? PE

%&,- A A'*;%H PE P(*;% E*;-+H SL S*'(<% L*,(

@&/. ESAF?TTN!2 A *'(<% ('*9%&*(+ ,-&%9*&(,( P(*;% ( D-/%)-'% /%&*( *&-*'0&/*(,-

(= )-& - ,*-*'% ,= /(*'(+ ,- '-/-*%)= %)*(- -= /(*'(+ ( ,*%*<% ,( -9-(/= /(*'(+ G*%



8






'.& ASPECTO UATITATI;O

N-'- (-/'% % -+-9-&'% ('*9%&*(* <% /%&*,-(,% %) 9 (-/'% %9%0&-% - . %,( '(,<% 9%&-'*( ,- - ;(+%- %9(&,% % (*9 ,*K- 9 &,% ,- ;(+%- ---&'(,% ,-9 +(,% % ;(+%- %*'*;% ATI"O )-& - ,*-*'% - ,- %'% % ;(+%- &-('*;% PASSI"O ?%)*(- '-&,% ( -*&'- /+(**/(<%

'.&.& Ati?o

S<% % ;(+%- %*'*;% )-& - ,*-*'% ,% ('*9:&*% - ),*;*,-?- -9

'.&.&.& Circ2la5te BAC

A( ( ,*%&*)*+*,(,- % ,*-*'% -(+*K;-* &% /% ,% --//*% %/*(+ )-[-&'- -( ,--( (&'-/*(,(\ (( - &<% *&/%*,(=

'.&.&.' Reali7?el a Lo5=o Prao BARLP

D*-*'% -(+*K;-* (G % '.9*&% ,% --//*% %/*(+ )-[-&'- (*9 /%9% '(9).9 %,*-*'% ,-*;(,% ,- ;-&,( (,*(&'(9-&'% % -9.'*9% ( %/*-,(,- /%+*(,( % /%&'%+(,(,*-'%- (/*%&*'( % ('*/*(&'- &% +/% ,( /%9(&*( - &<% /%&'*'(9 &-G/*% (* &%%)@-'% ,( -+%(<% ,( /%9(&*(= OBS *&,--&,-&'-9-&'- ,% (K%=



9

E<erc>cio Social . % -(% ,- '-9% ,- 12 9-- *&,% % (+ ( -%( @,*/( ((9 %-+'(,% ,% --//*%H -+- %,- /%*&/*,* % &<% /%9 % (&%?/(+-&,*% ,- (/%,% /%9 % -,* - % -'(''% % % /%&'('% %/*(+=

CRIT1RIOS DE CLASSIICA#(O UATO A PRAOS

&. C2rto Prao

C+(**/(9?- % )-& ,*-*'% - %)*(- /%9 (K% ,- ;-&/*9-&'% % -(+*K(<% ,- 9 (&%% -@( ,(&'- % /% ,% --//*% %/*(+ -*&'-H /%9% % --9+% ( /%&'( ,% A'*;% C*/+(&'-- ,% P(*;% C*/+(&'-=

'. Lo5=o Prao

C+(**/(9?- % )-& % ,*-*'% - ( %)*(- /%9 (K% ,- ;-&/*9-&'% % -(+*K(<%-*% ( 9 (&% % -@( (G % '.9*&% ,% --//*% %/*(+ -*&'-H /%9% % --9+% ( /%&'(,% A'*;% R-(+*K;-+ ( L%&% P(K% - ,% P(*;% E*;-+ ( L%&% P(K%=

OBS= &( -9-( -9 - % /*/+% %-(/*%&(+ '*;- ,(<% 9(*% - % --//*% %/*(+ (/+(**/(<% &% /*/+(&'- % &% +%&% (K% '- % )(- % (K% ,-'- /*/+%=

). Ciclo Operacio5al

R---&'( ( (+*/(<% ,- -/% &( ('*;*,(,- ,( -&'*,(,- ('. ( %9(<% ,% -'%- -9-,*(&'- ;-&,( ;%+'(<% ( - ;(+%- ,*%&;-*=

+. Ciclo Operacio5al de Lo5=o Prao

S%9-&'- %/%- &( -&'*,(,- %&,- % %/-% %,'*;% . ,-9%(,% /%9% % --9+%/%&'<% /*;*+ -(,( /%&'<% &(;(+ /%&'<% ,- -*(9-&'% ,- (&,- %'- -'/=






'.&.&.) Perma5e5te BAP

A-( % )-& ,( 9(&'-&<% ,( -9-( )-9 /%9% % )-& ,- % '% - ( ,--(,*-*,(= S),*;*,-?- -9

(= I&;-'*9-&'% API&; (- %'( ,- %'( -9-( (,**,( /%9 ( *&'-&<% ,-

-9(&0&/*( % )-& ,- % '% - % ,*-*'% ,- (+- &('-K( &<% /+(**/;-* &% A'*;% C*/+(&'- % &% R-(+*K;-+ ( L%&% P(K% - - &<% - ,-'*&-9 ( 9(&'-&<% ,(('*;*,(,- ,( /%9(&*( % -@( )-& % ,*-*'% -9 % (* ( /%9(&*( %,-*( -*'*=

)= I9%)*+*K(,% API9%) )-& - ,*-*'% ,( 9(&'-&<% % -@( &-/-*% ( ('*;*,(,-*&/*(+ ,( -9-(=

/= D*-*,% APD* /%9--&,- ( (+*/(- ,- -/% -9 ,--( - /%&'*)*<%(( ( %9(<% ,% -+'(,% ,- 9(* ,- 9 --//*% %/*(+ <% ( /(9(,( ,--(,*-*,(\\ - <% (-+( ,--( - %(9 (( - *&/%*,( 9( /%9 )-&-/*% (%+%&% ,% '-9% --9+% ,--( .?%-(/*%&(* ,--( /%9 -*( ,--(,- *9+(&'(<% ,--( ,- -%(&*K(<%=

'.'.' Passi?o

S<% % ;(+%- &-('*;% %)*(- ,% ('*9:&*% - ),*;*,-?- -9:

'.'.'.& Circ2la5te BPC

A( ( %)*(- ;-&/;-* &% --//*% -*&'-=

'.'.'.' E<i=>?el a Lo5=o Prao BPELP

A( ( %)*(- /%9 ;-&/*9-&'% (G % '.9*&% ,% --//*% -*&'-=

'.'.) Res2ltados de E<erc>cios 2t2ros BREFFF

A( ( -/-*'( ,- --//*% '% - /%-%&,-9 ( ;(+%- -/-)*,% (&'-/*(,(9-&'-,*9*&,% ,- - /'% - ,--( /%-%&,-&'- ,-,- - -( -/-*'( (&'-/*(,( &<%*9+*-9 (% -/-)-,% ( ,-;%+<% ,% ;(+%- -/-)*,% /(% (@( % ,*'('% ,( %-(<%=

'.'.'.+ PatrimG5io L>H2ido BPL

R---&'( ( %)*(- (( /%9 % G/*% (/-/*,( ,( --;( - ,% +/% (-*,% %-@K% %'(,%= S),*;*,-?- -9

(= Capital Social BCS ---&'( % )-& % ,*-*'% -&'-- % ( -&'-( -+% G/*% -9-(= P%,- -

1= C(*'(+ S%/*(+ S)/*'% CSS ? . % /%9%9-'*,% -+% G/*%=

2= C(*'(+ S%/*(+ R-(+*K(,% CSR ? . % --'*;(9-&'- -&'-- -+% G/*% -9-(3= C(*'(+ S%/*(+ ( R-(+*K( CS(R ? . ( ,*--&( -&'- % /(*'(+ %/*(+ )/*'% - % /(*'(+%/*(+ -(+*K(,%=

)= Reser?as de Capital BRC ;(+%- /%9 % (* - (9-&'( % /(*'(+ %/*(+ % - ()%;-% -@K% /%&%9- ,*- ( +-* ,( SA=

/= Reser?as de Rea?alia34o BRR ---&'(9 (9-&'% ,- ;(+% ,% ('*;% -9(&-&'- -9;*',- ,- &%;( (;(+*(-=



10






@@&. M(- ( (+'-&('*;( - --&/- /%-'(9-&'- ( +(/&(

I= === '('(9?- ,% (*;% %*(9-&'- ,*'% % &( /+(**/(<% ,( L-* &% 6=4#476 ,% (*;%

/*/+(&'- - (*;% -*;-+ ( +%&% (K%= C%-%&,-&'- (% /%&/-*'% ,- /(*'(+ ,- '-/-*%=

II= === ('- ,% ('*;% - ()(&- -/+*;(9-&'- % ,*&-*% -9 -./*- - %'% (;-- ,(-9-( - %(9 - /%&;-'*,% *9-,*('(9-&'- -9 ,*&-*%=

III= === %,- - -9*,% /%9% -&,% ('*;% - - '(&%9(,% -9 ,*&-*% /%9--&,-&,%)(*/(9-&'- % ,*-*'% - % -'%-=

I"= === (/-+( ,% ('*;% - ---&'(&,% *&;-- )*/( - -9(&-&'- &( -9-( -/%9-9 ,- -+-9-&'% - -;-9 ( ;*% /*/+% %-(/*%&(* - %'(&'% &<% - ,-'*&(9 ;-&,(=

(= E**)*+*,(,- ^ D*%&*)*+*,(,- ^ R-(+*K(- ^ I9%)*+*K(-

)= E**)*+*,(,- ^ R-(+*K(- ^ D*%&*)*+*,(,- ^ I9%)*+*K(-/= R-(+*K(- ^ D*%&*)*+*,(,- ^ E**)*+*,(,- ^ I9%)*+*K(-,= R-(+*K(- ^ I9%)*+*K(- J D*%&*)*+*,(,- J E**)*+*,(,-

Para as H2est6es @@' e @@)K marH2e a alter5ati?a corretaK aps assi5alar 5o par5tese:

A (( ,*%&*)*+*,(,- C (( *9%)*+*K(-! (( -(+*K(- D (( -**)*+*,(,-

@@'. ^ I9G;-* ,- % J MG;-* - '-&+*% -9 -'%- &9( -9-( - /%9-/*(+*K( -'- )-& J MG;-* - '-&+*% (( % ,( -9-( J D*-*'% ,( -9-(

J O)*(- ,( -9-( (= C B C B D /= C A C B C)= A A C D B ,= C C C B D

@@). ^ A,*(&'(9-&'% ,- /+*-&'- J A,*(&'(9-&'% ( -9-(,% - ( %&-/-,%- ^ A- (( -;-&,( ^ I9G;-* /%&',% - /%+%/(,% ;-&,( ^ T'+% ,- +**,-K *9-,*('(

(= D B A B A /= D B B B A)= B D D D A ,= B D A D A

@@+. M(- ( (*9('*;( *&/%-'(

(= &% ('*9:&*% +*,% ( /%&'( Capital Social ,*/*9*&( % 9%&'(&'- )/*'% - % -,<%% /(*'(+ ( -(+*K(

)= &% ('*9:&*% +*,% <% /+(**/(,( ( --;( - % +/% % -@K% (/9+(,%/= ( --;( <% ,- /(*'(+ ,- -(;(+*(<% - ,- +/%,= ( (- -9 '-%(*( ,-;-<% - ,-'(/(,( &% )(+(&% /%9% (9-&'% ,( /%&'( ,%

('*9:&*% +*,% - -*'( ( %*-9 ,% -/% (+*/(,% &( ( (**<%



12






@&'. E9.'*9% '%9(,% @&'% ( -9-( /%+*(,( - /%&'%+(,( ( +%&% (K% <% /+(**/(,%&%

(= P(*;% C*/+(&'-)= E*;-+ ( L%&% P(K%/= R-(+*K;-+ ( L%&% P(K%

,= P('*9:&*% L*,%

@&). A -/-*'( ,- --//*% '% - ( ,--( - % /'% ( -+( ---&'- <% /+(**/(,( &%

(= P(*;% C*/+(&'-)= P(*;% E*;-+ ( L%&% P(K%/= R-+'(,% ,- E-//*% F'%,= &(,( ,*'%

@&+. O /(*'(+ ( --;( - % +/% -'*,% <% /+(**/(,% &%

(= P(*;% C*/+(&'-)= E*;-+ ( L%&% P(K%/= A'*;% P-9(&-&'-,= P('*9:&*% L*,%

@&-. O /(*'(+ G*% /%9--&,- %

(= (*;% '%'(+)= (*;% -(+/= ('*9:&*% +*,%,= ('*;% '%'(+



14






A /%&'()*+*,(,- (( -*'( ( ( %-(- (,%'( % M1TODO DAS PARTIDAS

DO!RADAS.

).& PARTIDAS DO!RADAS

A -0&/*( ,-'- 9.'%,% . - % -*'% ,- (+- %-(<% *9+*/( - 9 ,.)*'% -9 9( %9(* /%&'( ,-;- /%-%&,- 9 /.,*'% -*;(+-&'- -9 9( % 9(* /%&'( ,- %9( - ( %9(,% ;(+%- ,-)*'(,% -@( -9- *(+ ( %9( ,% ;(+%- /-,*'(,% % *9+**/(&,%

).' COTAS R---&'(9 % -*'% ,- ,.)*'% - /.,*'% ,( 9-9( &('-K( % -./*- *,-&'**/(,( % 9

''+% - (+**/( % -+-9-&'% ,% ('*9:&*% )-9 ,*-*'% %)*(<% % *'(<% +*,( % 9(;(*(<% ('*9%&*(+ -/-*'( - ,--(=

).'.& Eleme5tos da Co5ta

S<% -* % -+-9-&'% ,- 9( /%&'(

T'+% . % &%9- ,( /%&'(=D('( 9(/(<% ,% '-9% ,% ('% ,*( 90 - (&%=_*'G*/% . ( &((<% ,% ('% %/%*,%=D.)*'% -'(,% ,- ,;*,( ,( /%&'(C.,*'% -'(,% (;- ,( /%&'(S(+,% . ( ,*--&( -&'- % ,.)*'% - % /.,*'%= P%,- -

D-;-,% (&,% ,.)*'% 9(*% - /.,*'%=C-,% (&,% ,.)*'% 9-&% - /.,*'%=N+% (&,% ,.)*'% *(+ ( /.,*'%=

).'.' 2534o das Co5tas

R---&'( (*/(9-&'- % P('*9:&*% - ( ;(*(-= A ---&'(<% . -*'( ('(;. ,%/(9(,% R(K%&-'- % C%&'( -9 %9( ,- T /%&%9- ()(*% ,-9%&'(,%=

OME DA COTA

;ALORES ESCRITURADOS A D1!ITO ;ALORES ESCRITURADOS A CR1DITO

SALDO DE"EDOR SALDO CREDOR



15

(O N% D1!ITO SEM CR1DITO CORRESPODETED1!ITO CR1DITOK OU ORIQES APLICA#$ES






).'.) Termos Tc5icos das Co5tas

S<% ,*;-% % '-9% './&*/% '*+*K(,% &% % ,( /%&'( -&'- % (* %,-9% /*'(

1= T'+% ,( /%&'( ? . ( ,-&%9*&(<% ,( /%&'(= É % &%9- ,( /%&'(=2= A)* 9( /%&'( ? *&**/( *&*/*( ( ( -/*'(<%=3= D-)*'( 9( /%&'( ? *&**/( -*'( ,-'-9*&(,% ;(+% -9 - ,.)*'%=

4= C-,*'( 9( /%&'( ? *&**/( -*'( ,-'-9*&(,% ;(+% -9 - /.,*'%=5= C%&-* % ;-**/( 9( /%&'( ? *&**/( -(9*&( ( ( -('*,<%=6= T*( % (+,% ,- 9( /%&'( % )(+(&/-( ? . ( ,*--&( -&'- ( %9( ,% ,.)*'% - ( ,% /.,*'%H

- % ,.)*'% % 9(*% % (+,% - ,-;-,%= S- % /.,*'% % 9(*% % (+,% - /-,%=7= R-()* 9( /%&'( ? *&**/( -*&*/*( ( ( -/*'(<% (&,% -+( - (/( -&/-(,( % &<%

(--&'( (+,%=8= T(&-* 9( /%&'( ? *&**/( +-;( % - (+,% ( ,.)*'% % ( /.,*'% ,- %'( /%&'(=

).) TEORIA DAS COTAS

).).& Teoria Perso5alista

N-'( '-%*( /(,( /%&'( (9- % (-+ ,- 9( PESSOA &% - -+(/*%&(9-&'% /%9 ( -9-(% -&'*,(,-= A*9 C(*( B(&/% D+*/('( ( R-/-)- F%&-/-,%- C(*'(+ R-/-*'( - D--(---&'(9 -%( /%9 ( (* ( -&'*,(,- 9(&'.9 -+(/*%&(9-&'% ,- ,.)*'% - /.,*'%=

A*9 %,-9% /%&/+* - ( %)*(- PE - % P('*9:&*% L*,% PL <% -%(/-,%( ---&'(9 (-+( -%( - '09 ( -/-)- ,( %/*-,(,- -&(&'% - % )-& -,*-*'% <% -%( ,-;-,%( -9 -+(<% %/*-,(,-=

C+(**/(<% &-'( '-%*( ( /%&'( %,-9 -

A=e5tes Co5si=5atrios ;(+%- 9('-*(* - *9('-*(* <% % )-& ,( %/*-,(,-

A=e5tes Correspo5de5tes ---&'(9 % ,*-*'% - %)*(-

Propriet7rio <% ( /%&'( ,% PL - ( ;(*(- *&/+*;- -/-*'( - ,--(=

).).' Teoria Patrimo5ialista

E'( '-%*( -&'-&,- - % ('*9:&*% . % %)@-'% ( - (,9*&*'(,%H ,-'( %9( -'( '-%*( -((( /%&'( - ---&'(9 ( *'(<% -''*/( ('*9:&*% % A PE PL ,( /%&'( - ---&'(9( ,*&`9*/( ,( *'(<% -/-*'( - ,--(

C%&'( P('*9%&*(* ---&'(9 ( *'(<% -''*/( % -@( % P('*9:&*% % -+-9-&'% ('*;%- (*;% - <% % )-& ,*-*'% %)*(- /%9 '-/-*% PE - % P('*9:&*% L*,% PL=

C%&'( ,- R-+'(,% ---&'(9 ( *'(<% ,*&`9*/( ( ;(*(- ('*9%&*(* % -@( (/%&'( - (+'-(9 % P('*9:&*% L*,% PL -/-*'( - ,--( - ,-9%&'(9 % -+'(,% ,%--//*%=

).+ D1!ITOK CR1DITO E SALDO

D.)*'% ,- 9( /%&'( *'(<% ,- ,;*,( ,- -%&()*+*,(,- ,( /%&'(= A /%&'( ----&'(9 be5sK direitosK despesas e c2stos '09 (+,% ,-;-,%=

C.,*'% ,- 9( /%&'( *'(<% ,- ,*-*'% ,- (;- ,( /%&'(= A /%&'( - ---&'(9obri=a36es BPEK PatrimG5io L>H2ido BPL e receitas '09 (+,% /-,%=



16






S(+,% ,- 9( /%&'( ? ---&'( ( ,*--&( -&'- % ;(+% ,% ,.)*'% - ,% /.,*'%= O (+,% %,-9- de?edorK credor o2 52lo.

(= D-;-,% ? (&,% % ;(+% ,% ,.)*'% % -*% (% ,% /.,*'% D V CH)= C-,% ? (&,% % ;(+% ,% /.,*'% % -*% (% ,% ,.)*'% D W CH/= N+% ? (&,% % ;(+% ,% ,.)*'% % *(+ (% ,% /.,*'% D C=

).- LA#AMETO COT%!IL " MECAISMO DO D1!ITO E DO CR1DITO

L(&(9-&'% . % -*'% ,% ('% /%&')-* (-+- - %;%/(9 9,(&( &( /%9%*<% ,%('*9:&*% ,( -&'*,(,- --'(,% ,- (/%,% /%9 % 9.'%,% ,( ('*,( ,%)(,(= É -*'% -9 %,-9/%&%+G*/( - %)-,-/-&,% ( ,-'-9*&(,( './&*/(=

O +(&(9-&'% . -*'% &( /%&'( P('*9%&*(* -'-&/-&'- (% % ,% ATI"O PASSI"OEQI"EL - PATRIMÔNIO LUIDO - &( /%&'( ,- R-+'(,% ---&'(,( -+( RECEITAS -DESPESAS=

A /%&'( ,- ATI;O % '--9 (+,% ,-;-,% <% (9-&'(,( ,- ;(+% % D1!ITO - ,*9*&,(% CR1DITO.

A /%&'( ,- PASSI;O EIQ9;EL - ,- PATRIM,IO L9UIDO % (--&'(-9 (+,% /-,%<% (9-&'(,( ,- ;(+% % CR1DITO - ,*9*&,( % D1!ITO=

A /%&'( -+('*;( RECEITAS - DESPESAS % (-'(-9 ,*-'(9-&'- % PL <%--/'*;(9-&'- CREDITADAS %- (9-&'(9 % PL - DE!ITADAS %- ,*9*&-9 % PL=

).-.& Passos para se Eet2ar 2m La53ame5to.

D(,% 9 ('% /%&')*+ ,-;-9% -* (+& (% (( --'( - ,-;*,% +(&(9-&'%=

E-9+% C%9( ,- 9 ;-/+% ;*'( -9 ,*&-*% &% ;(+% '%'(+ ,- ] 1=#####

1% (% *,-&'**/( ( /%&'( -&;%+;*,( &% ('%H

C(*( ;(+% -9 ,*&-*%"-/+% )-9

2% (% *,-&'**/( ( &('-K( ,( /%&'( % -@( ( - % -'-&/-9 A'*;% AH P(*;%PEH P('*9:&*% L*,% PLH R-/-*'( RH % D--( D=

C(*( /%&'( ,% A'*;% A"-/+% /%&'( ,% A'*;% A



at2rea Para o SaldoD( C%&'( Do Saldo A2me5tar Dimi52ir

A'*;% B-& - D*-*'% D D CP(*;% O)*(- C C DP('*9:&*% L*,% C C DR-/-*'( C C DD--( - C'% D D C

C%&'( R-'**/(,%( ,% A'*;% C C DC%&'( R-'**/(,%( ,% P(*;% D D C

17






3% (% *,-&'**/( % - % ('% %;%/( %)- % (+,% ,( /%&'( % -@( - % (+,%(9-&'( % ,*9*&*H &% /(%

C(*( A % (+,% ,*9*&* ?H"-/+% A % (+,% (9-&'( H

4%

(% --'( % +(&(9-&'% /%&')*+ -&,% % 9.'%,% ,( ('*,( ,%)(,( /%9 ('*+*K(<% ,% (,%?-9% ,% 9-/(&*9% ,% ,.)*'% - /.,*'% ,( -*&'- %9(

).-.' 2536es do La53ame5to

A% /%&@&'% ,- +(&(9-&'% ,-&%9*&(?- ESCRITURA#O= O +(&(9-&'% . %* 9( (/-+(,( E/*'(<% - ( -9-+(&( ,-'( (--&'( ,( &-

).-.'.& 2534o Nistrica

C%&*'- -9 &(( % ('% /%&')*+ -9 %,-9 /%&%+G*/(=

).-.'.' 2534o Mo5et7ria

C%9--&,- % -*'% ,( --<% 9%&-'*( ,% ('% - - ((9-&'% -&,% ( &('-K(,- /(,( 9=

).-.'.) Eleme5tos

S<% 5 /*&/% % -+-9-&'% ,- 9 +(&(9-&'%

1= L%/(+ - ,('( +%/(+ ,( -9-( - ,*( 90 - (&% ,( %/%0&/*( ,% -*'%=

2= C%&'( ,-;-,%( . ( /%&'( ,-)*'(,(= "-9 -9- -9 *9-*% +(=

3= C%&'( /-,%( . ( /%&'( /-,*'(,( - ;-9 (/%9(&(,( ,( -%*<% (/*,-&'(+ $(>=

4= _*'G*/% . ( &((<% ,% ('% %/%*,% ( (+ ,-;- - -9*,( 9( -*9*&,% )-9 (%-(<%= N<% -*'- &*%9*,(,- ,- *'G*/% '%,(;*( ( (- /%&')*+ . ,- - - +- *&*/*-/%9 9( ,( -*&'- ---

a. P(% (&,% ( /%&'( /-,%( % $C(*(>)= R-/-)*,% (&,% ( /%&'( ,-;-,%( % $C(*(>/= "(+% % I9%'- (&,% % +(&(9-&'% &<% -&;%+;- ( /%&'( C(*(= É % ,-&%9*&(,%

LA#AMETO ETRAVCAIA=

5= I9%'`&/*( % (&'*( . % ;(+% ,( %-(- --% -9 &*,(,- 9%&-'*(=

)./ ÓRMULAS DE LA#AMETO

)./.& Co5ceito

FG9+( . ( 9(&-*( -+( (+ - (K % -*'% ,( %-(- 9-/(&'* -+% 9.'%,% ,( ('*,(,%)(,( &% +*;% D**%=



18

D1!ITO APLICA#(O DE RECURSO CR1DITO ORIQEM DO RECURSO






)./.' Espcies

S<% 4 ('% ( G9+( ,- +(&(9-&'%

P*9-*( G9+( 9( /%&'( ,-;-,%( /%&'( 9( /%&'( /-,%(=

S-&,( FG9+( 9( /%&'( ,-;-,%( /%&'( ;*( /-,%(=

T-/-*( FG9+( ((-/-9 ;*( /%&'( ,-)*'(,( - (-&( 9( /%&'( /-,*'(,(=

('( FG9+( ((-/-9 ;*( /%&'( ,-)*'(,( - ;*( /%&'( /-,*'(,(= E'( G9+( ,-+(&(9-&'% . %/% (,( '-&,% /(,% ('*/(9-&'- -9 ,-%=

Obs.: A primeira ÓRMULA tambm cWamada de ÓRMULA SIMPLES. A se=25da e a terceiras4o ÓRMULAS COMPOSTAS e a H2arta de5omi5ada de ÓRMULA COMPLEA.

).0 ERROS DE ESCRITURA#(O E T1CICAS DE CORRE#(O DE ERROS

O %/-% './&*/% ,- /%-<% ,- -% ,- -/*'(<% . ,-&%9*&(,% ,- -'**/(<% ,-+(&(9-&'%= S<% %9( ,- -'**/(<%

E'%&% /%&*'- -9 --'( 9 +(&(9-&'% *&;-% -+- -*'% -%&-(9-&'- (&+(&,%?%'%'(+9-&'- % (/*(+9-&'-H

T(&-0&/*( . % +(&(9-&'% - %9%;- ( -+(*K(<% ,( /%&'( *&,-;*,(9-&'- ,-)*'(,(% /-,*'(,( ('(;. ,( '(&%*<% ,% ;(+% (( ( /%&'( (,-(,(H

C%9+-9-&'(<% . '*+*K(,% (( /%9+-9-&'( 9 +(&(9-&'% -*'% /%9 ;(+% ( 9-&%H

– R-(+;( /%&*'- &% +(&(9-&'% ,- /%-<% (&,%?- ( --- $,*% (+* -9'-9% % 9-+% *'% . -'/=>

).0.& Erro: " "(+% +(&(,% ( 9(*%CORREÇÃO +(&(9-&'% *&;-% -'%&(&,% ( ,*--&(=

).0.' Erro: " "(+% +(&(,% ( 9-&%CORREÇaO +(&(9-&'% /%9+-9-&'(=

).0.) Erro: " I&;-<% ,- /%&'(CORREÇÃO ,%* +(&(9-&'%H % 1% (( /(&/-+( % +(&(9-&'%-(,% - % 2% (( --'( % +(&(9-&'% /%-'%=

).0.+ Erro: " T%/( ,- /%&'(CORREÇÃO L(&(9-&'% ,- (/-'%=

).0.- Erro: " E% &% *'G*/%CORREÇÃO (&,% % -% . ,-/%)-'% ( '-9% (?- 9((+(;( (%*(,( (( ( -(+;(=

).0./ Erro: " O9*<% ,- L(&(9-&'%CORREÇÃO F(K- % +(&(9-&'% % 9(* *,% %;-+9-&/*%&(&,% &% *'G*/% ( ,('( -9 - % ('% %/%-=

).0.0 Erro: " D+*/*,(,- ,- +(&(9-&'%CORREÇÃO ? E'%&% ,% X+'*9% +(&(9-&'% --'(,%=

).8 ECERRAMETO DAS COTAS DE RECEITA E DESPESA

A /%&'( ,- -/-*'( - ,--( <% /%&'( '-9%*( %* <% -&/-(,( ( *9 ,- - (( %-+'(,% ,% --//*%= O +/% % -@K% ,- 9 --//*% . ,-'-9*&(,% ('(;. ,% /%&%&'% ,(/%&'( ,- -/-*'( - ,--( - -- -+'(,% +*,% . ((,% &( /%&'( ,-&%9*&(,( ,- A(<% ,%R-+'(,% ,% E-//*% ARE=



19






).8.& Tra5ser5cia dos Saldos das Co5tas de Res2ltado para a Co5ta de Ap2ra34o do Res2ltadodo E<erc>cio BARE.

A /%&'( ,- -/-*'( % %-9 (+,% /-,% -<% -&/-(,( ,-)*'(&,%?- ( --/'*;(/%&'( -+% ;(+% ,% (+,% %'(&'% '%&(&,%?- % (+,% &+% $-&/-(&,%?-> ( /%&'( - /-,*'(&,%?- (/%&'( ARE=

Receitas de Al2=2el ARE1 2#=##### 2#=##### 2#=##### 1

A /%&'( ,- ,--( % (--&'(-9 (+,% ,-;-,% -<% -&/-(,( /-,*'(&,%?- ( /%&'(--/'*;( - ,-)*'(&,%?- ( /%&'( ARE -+% ;(+% ,% - (+,%=

Despesas de *2ros ARE 12=##### 12=##### 2 2 12=##### 2#=##### 1

8=##### S

).8.' Tra5ser5cia do Saldo da Co5ta ARE para a Co5ta Patrimo5ial XL2cros O2 Pre2>osAc2m2ladosY

A /%&'( ARE % ( ;-K - -&/-(,( /%&'( 9( /%&'( ,-&%9*&(,( L2cros o2 Pre2>osAc2m2lados - . 9( /%&'( ('*9%&*(+ %&,- */( ac2m2lado % -+'(,% ,% --//*%=

&o saldo credor da co5ta ARE

ARE L2cros o2 Pre2>os Ac2m2lados 12=##### 2#=##### 8=##### 11 8=##### 8=##### S

'o saldo de?edor da co5ta ARE

ARE L2cros o2 Pre2>os Ac2m2lados 15=##### 1#=##### 2 5=#####S 5=##### 5=##### 2

). !ALACETE DE ;ERIICA#(O

)..& Co5ceito

É % ,-9%&'('*;% - -+(/*%&( /(,( /%&'( /%9 % --/'*;% (+,% ,-;-,% % /-,% ,- '(+%9( - - % +(&(9-&'% %(9 /%-'(9-&'- --'(,% ,- (/%,% /%9 % M.'%,% ,( P('*,(D%)(,( % '%'(+ ,( /%+&( ,% (+,% ,-;-,%- . *(+ (% '%'(+ ,( /%+&( ,% (+,% /-,%-=

)..' Obeti?o

T-'( - % 9.'%,% ,( ('*,( ,%)(,( %* --*'(,% -;*,-&/*(&,% ( /%&'( ,- (/%,% /%9- --/'*;% (+,% - ;-**/(&,% ( *(+,(,- -&'- ( %9( ,% (+,% ,-;-,%- - /-,%-=



20








!ala5cete de ;eriica34o em ZZZ[ZZZ[ZZZ

SaldosCo5tas De?edores Credores

TOTAIS

21






@@&. O +(&(9-&'%

D*;-%( B(&/% /%&'( M%;*9-&'%

(= É ,- -&,( G9+( - %,- /%-%&,- ( (;*% ,- ,.)*'% ,% )(&/% - ( /-- -9*'*,%-+( -9-(

)= É ,- -&,( G9+( - %,- /%-%&,- ( ,-G*'% )(&/*% -+( -9-(

/= É ,- '-/-*( G9+( - %,- /%-%&,- ( @% ,-)*'(,% -+% )(&/% - ( /-- -9*'*,%-+( -9-(

,= É ,- '-/-*( G9+( - %,- /%-%&,- ( (;*% ,- /.,*'% ,% )(&/% - ( ,-G*'% --'(,%-+( -9-(

-= É ,- '-/-*( G9+( - %,- /%-%&,- ( (;*% ,- /.,*'% ,% )(&/% - ( ,-G*'% --'(,%-+( -9-(

@@'. C-'( -9-( (,** 9( 9*&( % 4#=###= P(% -9 9%-,( /%-&'- 5#b ,( /%9( /%95b ,- ,-/%&'% - (/-*'% 9( ,+*/('( -+( ,;*,( ,% %'% 5#b= C%9 -'( %-(<% %,-?-(*9( - % A'*;% ,( -9-(

(= (9-&'% -9 4#=### ,= ,*9*&* -9 21=###)= ,*9*&* -9 1!=### -= (9-&'% -9 21=###/= (9-&'% -9 1!=###

@@). A 9*/%-9-( R*% &% ,*( 1# ,- 9(*% '*&( 9 ('*9:&*% %9(,% ,- C(*( ^ 15=### F%?&-/-,%- ^ 12=### C+*-&'- ^ 4=### - M-/(,%*( ^ 6=###= N% ,*( 11 ,- 9(*% -(+*K% (-?&( 9( %-(<% - - ('*9:&*% (% ( /%&'( ,- C(*( ^ 11=### F%&-/-,%- ?!=###C+*-&'- ^ 4=### - M-/(,%*( ^ 6=###=

C%9((&,%?- % ('*9:&*% &( ,( ,('( %,-?- (*9( - ( %-(<% -(+*K(,( %*

(= O ((9-&'% ,- ,;*,( &% ;(+% ,- 4=###)= O -/-)*9-&'% ,- ,*-*'% &% ;(+% ,- 4=### /%9 ,-/%&'% ,- 1=###/= O ((9-&'% ,- ,;*,( &% ;(+% ,- 3=### /%9 -&/(% ,- 1=###,= O -/-)*9-&'% ,- ,*-*'% &% ;(+% ,- 3=### /%9 -&/(% ,- 1=###-= O ((9-&'% ,- ,;*,( &% ;(+% ,- 4=### /%9 ,-/%&'% ,- 1=###

@@+. MPU?ESAF?1 !!3

D*;-%( C(*(MG;-* - U'-&+*% 11=1##"-/+% 677=3##T--&% 211=6##

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22






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27






+.& COCEITO

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+.' COCEITOS COMPLEMETARES

+.'.& Ato Admi5istrati?o

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28

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+.+ CLASSIICA#(O DOS ATOS COT%!EIS

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29






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30






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31






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32






-.& COCEITO

N%9( - %*-&'(9 % /%&'%+- - % -*'% ,% ('% ('*9%&*(*=

-.' ESP1CIES

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-.+ ATOS QERADORES DO REQIME DE COMPET\CIA

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-.+.+ Despesas Dieridas

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-.+./ Res2ltados de E<erc>cios 2t2ros

R---&'( 9( ((<% (&'-/*(,( ,- -+'(,% - ,-;-<% %/%- '(9-&'-= P%,-<% -/+(**/(,% &-'- % % -/-)*9-&'% --*'(9-&'- /((/'-*K(,% /%9% -/-*'( - -9 - &<% --*@( %) *G'-- (+9( ,-;%+<% ,( *9%'`&/*( -/-)*,( (&'-/*(,(9-&'- % ( %)*(<% ,--&'-( )-& % -;*% -9 --//*% '%=

-.+.0 Co5s2mo de Ati?os Perma5e5tes

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-.+.8 EstoH2e de Prod2tos e o2tros Materiais

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-.- UADRO SIÓTICO DO REQIME DE COMPET\CIA

Ocorr5cia ] ;ista A Prao Demo5stra36es1= D--( A'(+ D--(

A C(*( D--(

A D--( ( P(( R-+'(,% ,% E-//*%

2= R-/-*'( A'(+ C(*( A R-/-*'(

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R-+'(,% ,% E-//*%

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B(+(&% P('*9%&*(+

-./ TERMIOLOQIA COT%!IL

C%&*,-(&,% - ( '*+*K(<% ,- 9( '-9*&%+%*( %9%0&-( *9+**/( % -&'-&,*9-&'% - (/*+*'(( /%9&*/(<% *-9% ,-*&* ( -* (+& '-9% /%&')-*=

-./.& Qasto



34





O REI DAS APOSTILAS www.oreidasapostilas.com.br S(/*/*% *&(&/-*% /%9 - ( -&'*,(,- (/( (( ( %)'-&<% ,- 9 %,'% % -;*% (+-

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-./.' Desembolso

P((9-&'% -+'(&'- ,( (**<% ,% )-9 % -;*%= P%,- %/%- (&'- ,(&'- % (G (-&'(,( ,( '*+*,(,- /%9(,( %'(&'% ,-((,( % &<% ,% ('%=

-./.) I5?estime5to

('% ('*;(,% -9 &<% ,( ;*,( X'*+ ,% )-9 (,**,% % ,% )-&-/*% - %,- -( &%'%=

-./.+ Despesa

B-9 % -;*% /%&9*,% ,*-'( % *&,*-'(9-&'- (- ( %)'-&<% ,- -/-*'(=

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-./.+.& Despesas Operacio5ais

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-./.+.' Despesas 4oVOperacio5ais

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-./.- Receita

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-./.-.& Receitas Operacio5ais

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(= R-/-*'( T./&*/( % P*&/*(+

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)= R-/-*'( A/-G*( % C%9+-9-&'(

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-./.-.' Receita 4oVOperacio5ais

S<% *&-% %;-&*-&'- ,- '(&(- ('*/( % -'(%,*&*( &<% *&/+,( &(('*;*,(,- *&/*(* % (/-G*( ,( -9-(=



35






-././ Perda

C%&9% ,- )-& % -;*% ,- %9( (&%9(+ -% *&;%+&'*(= P%,- '(9).9 - -&'-&,*,(

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-./.0 Qa5Wo

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-.+.8.8 L2cro[Pre2>o

D*--&( %*'*;( &-('*;( -&'- -/-*'( - ,--( (&( - -,(=

-.+.8. C2steio

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-.+.8.&@ C2sto

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-.- UADRO SIÓTICO DE CLASSIICA#(O DE DESPESAS E RECEITAS



O!SER;A#$ES

Despesas

N<% I&/%*,( - P(( A'*;% D--( A&'-/*(,(I&/%*,( - N<% P(( P(*;% D--( ( P(( I&/%*,( P(( B-&-/*% F'% A'*;% D-= D*-*,(

I&/%*,( - P(( C%&'( ,- R-+'(,% D--( P((

Receitas

N<% (&( - R-/-)*,( P(*;% P/P-+ ? R-/= R-/-)*,( A&'-/=N<% (&( - R-/-)*,( P(*;% R-= E-/= F'%(&( - N<% R-/-)*,( A'*;% R-/-*'( ( R-/-)- (&( - R-/-)*,( C%&'( ,- R-+'(,% R-/= R-/-)*,(

36






E/-;( ; (( ( (+'-&('*;( - /%&*,-( ;-,(,-*( - (( ( (+(

2est4o 5o @&

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2est4o 5o @'

O -/-)*9-&'% ,- ] 1#=### % /%&'( ,- -;*% ( --9 --/'(,% -9 %'% -%,% %;%/( &%-%,% ('(+

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2est4o 5o @)

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= (9-&'% &% +/% % -,<% ,% -@K%

2est4o 5o @+

C(% ( C*(= ABC '*;-- %)-;(,% % R-*9- ,- C%9-'0&/*( % ((9-&'% --'(,% -9 ()*+ ,%(+*% (/*9( --*,% %;%/(*(

(= (9-&'% ,( ,--( ,- (+*%)= -,<% ,( ,--( ,- (+*%



37





O REI DAS APOSTILAS www.oreidasapostilas.com.br /= (9-&'% ,% ('*;% - -,<% ,% (*;%,= (9-&'% ,% (*;% - -,<% ,% ('*;%-= -,<% ,% ('*;% - ,% (*;%

2est4o 5o @-

A C%9-/*(+ ,- B*&-,% B*&g S-9- L',(= -K (*&('( ,- @%&(* - -;*'( -+% -%,% ,- 1 (&%

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2est4o 5o @0

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(= 9( ,--( ,- ,--/*(<% ,- ] !=###)= 9( -,<% &( ,*%&*)*+*,(,- ,- ] !#=###/= 9( -**)*+*,(,- P(*;% ,- ] !#=###,= 9 (9-&'% &% A'*;% P-9(&-&'- ,- ] 18#=###-= 9 (9-&'% &% A'*;% P-9(&-&'- ,- ] 171=###

2est4o 5o @8

A -9-( C%9-/*(+ SILPA L',(= '-;- % -*&'- +% ,- +**,(<% ,- -/-*'( - ,--( -9 R]

Despesas relati?as a



38






/.& EUA#$ES !%SICAS

/.&.& C2sto das Mercadorias ;e5didas BCM;

CM" E'%- I&*/*(+ EI C%9( L*,( CL E'%- F*&(+ EF

/.&.' Compras L>H2idas BCL

CL C%9( B'( CB F-'- %)- C%9( FSC S-% %)- C%9( SSC C%9( A&+(,( CA A)('*9-&'% %)- C%9( ASC D-/%&'% I&/%&,*/*%&(* %)-C%9( DISC

Obs.: O -+-9-&'% compras br2tas @ ,-;- -'( -9 % *9%'% -/-;-*

/.&.) Res2ltado com Mercadorias BRCM

RCM "-&,( L*,( "L C'% ,( M-/(,%*( "-&,*,( CM"

/.&.+ ;e5das L>H2idas B;L

"L "-&,( B'( "B "-&,( A&+(,( "A A)('*9-&'% %)- "-&,( AS" D-/%&'% I&/%&,*/*%&(* %)- "-&,( DIS" I9%'% I&/*,-&'- %)- "-&,( IIS"

/.' I;ET%RIOS

/.'.& Peridico

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/.'.' Perma5e5te

É (-+- -9 - 9 /%&'%+- ,- %9( /%&'&( ,% -'%- %* ,?- ( )(*( ,% /'% ,(9-/(,%*( ;-&,*,( ( /(,( %-(<% ,- ;-&,(= A /%&'( M-/(,%*( ( (+- 9%9-&'% -+-'- %;(+% ,( 9-/(,%*( - - -&/%&'(9 -9 -'%-=

N% I&;-&'*% P-9(&-&'- . *&,*-&;-+ ( '*+*K(<% ,- 9 *&'9-&'% -'(/%&')*+ ( F*/( ,-C%&'%+- - A;(+*(<% ,- E'%- '(9).9 /(9(,( ,- F*/( ,- E'%-= P% 9-*% ,( F*/( ,- E'%-(/%9(&(?- ( 9%;*9-&'(<% */( - /%&')*+ ,( 9-/(,%*(=

/.) I;ET%RIO PERIÓDICO

/.).& Co5ta Mista de Mercadorias



40






/.+.)./ Altera36es do ;alor das ;e5das

/.+.)./.& retes e Se=2ros sobre ;e5das

(&,% % /%9-/*(&'- -&'-( ( 9-/(,%*( ;-&,*,( *&/%-&,% &% ('% /%9 -'- --% -'( %-(- &<% (+'-(9 ;-&,( %- <% /%&*,-(,( /%9% ,--( %-(/*%&(*=

/.+.)./.' Desco5tos I5co5dicio5ais sobre ;e5das

S<% % ,-/%&'% /%&/-,*,% &% 9%9-&'% ,( ;-&,( ,- 9-/(,%*( - ,-'(/(,% &( --/'*;(&%'( */(+=

O ,-/%&'% *&/%&,*/*%&(+ (&,% ,-'(/(,% &( --/'*;( &%'( */(+ ,- ;-&,( %,- ( /*'.*%,( -9-( - -*'(,% -9 /%&'( --/*/( -,'%( ,- ;-&,( % -&'<% -*'(?- ( ;-&,( -+%;(+% ,( %-(<% -9 % ,-'(- /%&')*+ ,% ,-/%&'% /%&/-,*,%=

/.+.)./.) Desco5tos i5a5ceiros Co5cedidos

S<% % ,-/%&'% /%&/-,*,% &% -/-)*9-&'% (&'-/*(,% ,- ,*-*'%= É 9( D--( F*&(&/-*(&<% %;%/(&,% (+'-(<% &% R-+'(,% /%9 M-/(,%*(=

/.+.)./.+ Abatime5tos sobre ;e5das

S<% (/-+( -,'%( ,% -% ,- ;-&,( -9 &<% ,- -;-&'% %/%*,% (G '(*%-(-=

E&-@(9 % ()('*9-&'% %)- ;-&,( ,*--&( ,- '*% (+*,(,- (&'*,(,- -% %(+- %'% ('% - -'-@( -9 ,-(/%,% /%9 % -,*,% % /%9 ( &%'( */(+ ,- ;-&,(=

/.+.)./.- Impostos I5cide5tes sobre ;e5das

S<% % - (,(9 %%/*%&(+*,(,- /%9 % -% ,( ;-&,( % ,% -;*% 9-9% (&,% %--/'*;% 9%&'(&'- *&'-- -- -%=

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/.+.)././ De?ol236es de ;e5das

T(9).9 /%&-/*,( /%9% ;-&,( (&+(,( % ;-&,( /(&/-+(,( ( ,-;%+- ,- ;-&,(/%-%&,-9 9-/(,%*( -/-)*,( -9 ,-;%+<% -+% 9(* ,*;-% 9%'*;% /%9% ('(% &(-&'-( % ,*--&( ,- (+*,(,- (&'*,(,- % -%=

C%-%&,-9 (&+(<% ,- ;(+%- -*'(,% /%9% -/-*'( )'( &% G*% -%,%?)(-= A;-&,( /(&/-+(,( ,- -%,%?)(- (&'-*%- ,-;-<% - -*'(,( /%9% D--( ,- "-&,(D--( O-(/*%&(*=



43






EERC9CIO

C%9 % ,(,% ()(*% --&/( ( */( ,- /%&'%+- ,- -'%- (,%'(&,% % /*'.*% ,- (;(+*(<% FIFOPEPS (( % +(&(9-&'% -9 (K%&-'- -+% *'-9( ,- '0 /%&'( - ,-'-9*&- % L/% B'%

A E'%- *&*/*(+ ,- 9-/(,%*( 1# &*,(,- ( ] 5## /(,(B C%9( ;*'( ,- 5 &*,(,- ( ] 55# /(,(C P((9-&'% ,- -'- - -% %)- ( /%9( (/*9( ] 1##D D-;%+<% ,- 9( 1 &*,(,- /%9(,(E A)('*9-&'% -/-)*,% %)- ( &*,(,- -'(&'- ] 2##F "-&,( ,- 3 &*,(,- ;*'( % ] 2=1## R-/-)*9-&'% -9 ,-;%+<% ,- 9( 1 &*,(,-_ A)('*9-&'% /%&/-,*,% %)- ( ;-&,( ] 3##I "-&,( ,- '0 3 &*,(,- ( (K% ] 2=1##J C%9( ( (K% ,- 1# &*,(,- ( ] 6## /(,(L "-&,( ,- 1# &*,(,- ( (K% ] 7=###M P((9-&'% ,- -'- %)- ( ;-&,( ] 1##

/.- TRI!UTOS ICIDETES SO!RE COMPRAS E ;EDAS

N-'- *'-9 -',(-9% --/**/(9-&'- % T*)'% I&/*,-&'- %)- C%9( - "-&,(=

/.-.& Trib2tos I5cide5tes 5as Opera36es com Mercadorias

S<% % - (,(9 %%/*%&(+*,(,- /%9 -% ,- ;-&,( % ,% -;*% 9-9% (&,% %--/'*;% 9%&'(&'- *&'-- -- -%=

S<% /%&*,-(,( ,--( %-(/*%&(* -,'%( ,( R-/-*'( B'( (( *& ,- ((<% ,(R-/-*'( L*,( '(* /%9%

(= ICMS I9%'% %)- C*/+(<% ,- M-/(,%*( - P-'(<% ,- S-;*% ,- T(&%'-I&'--'(,(+ - I&'-9&*/*(+ - ,- C%9&*/(-H

)= I9%'% ,- I9%'(<%H/= I9%'% ,- E%'(<%H,= PIS P%(9( ,- I&'-(<% S%/*(+ &( (/-+( *&/*,-&'- %)- ( R-/-*'( B'( ,- "-&,( -

S-;*%H-= COFINS C%&'*)*<% (( % F*&(&/*(9-&'% ,( S-*,(,- S%/*(+ (&'*% FINSOCIAL F&,%

,- I&;-'*9-&'% S%/*(+=

/.-.' Rec2pera34o de Impostos

S<% /%9-&;-*-/-;-* % I9%'% - (-( ,- (% -+% /%&'*)*&'- ,- ,*-*'%&9( *9-*( -'(( %,-9 - /%9-&(,% % ,-,K*,% ,% - '*;- ,- - (% -+% 9-9%/%&'*)*&'- &9( -'(( -*&'- % -@( (&,% (@( *&/*,0&/*( ,-- '*)'% &( (,( ,(9-/(,%*( % %,'%=Professores André e Biu


44

OBS.: De acordo com o disposto no art. 226, § 2 o, do Regulamento do Imposto de Renda, aprovado peloDecreto no 3000/99, que estatui não integrarem a receita ruta das vendas os impostos não cumulativos

corados, destacadamente, do comprador ou contratante. !ste " o caso do I#I $Imposto sore #rodutosIndustriali%ados&.

OBS.: De acordo com o disposto no art. 226, § 2 o, do Regulamento do Imposto de Renda, aprovado peloDecreto no 3000/99, que estatui não integrarem a receita ruta das vendas os impostos não cumulativoscorados, destacadamente, do comprador ou contratante. !ste " o caso do I#I $Imposto sore #rodutosIndustriali%ados&.






E-9+%

(= O IPI (% &( (**<% ,- 9('.*(?*9( -+( *&,X'*(H)= O ICMS (% &( (**<% ,- 9('.*(?*9( -+( *&,X'*(H/= O ICMS (% &( (**<% ,- 9-/(,%*( -+% /%9-/*(&'-=

O *9%'% /%9-&;-*-/-;-* <% -*'(,% -9 /%&'( ---&'('*;( ,- ,*-*'%-(+*K;-* -&(&'% - % &<% -/-;-* *&'-(9 % /'% ,( 9-/(,%*(=

/.-.'.& Nipteses de Rec2pera34o de Impostos

Natureza do VendedorDestinação do Material

Industrial(IPI e ICMS)

Comerciante(ICMS)

Industriali%a'ão

(omerciali%a'ãoImoili%ado) !m *eral Determ. +ateriais(onsumo

(r"dito do I#I e I(+

(r"dito do I(+

(r"dito do I(+(r"dito do I(+-enum (r"dito

(r"dito do I(+

(r"dito do I(+

(r"dito do I(+(r"dito do I(+ -enum (r"dito

1.) De acordo com a ei (omplementar no 99/99, as mercadorias destinadas a consumo do estaelecimento, terãodireito ao cr"dito do I(+ a partir de 0/0/2000.

/.-.'.' Ap2ra34o do IPI o2 ICMS a RecolWer o2 a Compe5sar[Rec2perar

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S-<% (;(+*(,% -+% /'% ,- (**<% /%**,% 9%&-'(*(9-&'- ,-,K*,% ,- %;*<% ((-,( %;;-+ &( -(+*K(<% ,- - ;(+% (&,% -'( -,( -'*;- /%9%;(,( /%9% -9(&-&'-=

.&.- Demais I5?estime5tos

S-<% (;(+*(,% -+% /'% ,- (**<% /%**,% 9%&-'(*(9-&'- ,-,K*,% ,( %;*<% ((-,( %;;-* &( -(+*K(<% ,- - ;(+% % ,( %;*<% (( -,<% (% ;(+% ,- 9-/(,% (&,%-'- % *&-*%=

.&./ Imobiliado

O )-& ,% *9%)*+*K(,% -<% (;(+*(,% -+% /'% ,- (**<% /%**,% 9%&-'(*(9-&'-,-,K*,% ,( ,--/*(<% (9%'*K(<% % -('<% (/9+(,( - (/-/*,% -;-&'(+9-&'- ,% ;(+% ,--(;(+*(<% --'(,(=

.&.0 Ati?o Dierido

O A'*;% D*-*,% - (;(+*(,% -+% ;(+% ,( ,--( % -% ,- /'% /%**,%9%&-'(*(9-&'- ,-,K*,% ,( (9%'*K(<% (/9+(,(=



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2= &% /%&@&'% ,( %/*-,(,- /%+*(,( - /%&'%+(,( - % ;(+% /%&')*+ . *(+ % -*% (15 b *&K- % /-&'% ,% ;(+% ,% ('*9:&*% +*,% ,( /%9(&*(=

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,= A -('<% *&/*,- %)- -/% 9*&-(* % +%-'(*

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= P-,( P-9(&-&'- ? ,- *9%;-+ % *9%;;-+ -/-(<% -9-( (+*,( /%9 %@-'%()(&,%&(,% % *&*'% %/%*,%=

.' CRIT1RIOS DE A;ALIA#(O DO PASSI;O

.'.& E<ibilidades

A %)*(- -&/(% - */% *&/+*;- % *9%'% ,- -&,( -<% (;(+*(,% -+% ;(+%('(+*K(,% ('. ( ,('( ,% )(+(&%

.'.' Obri=a36es em moeda estra5=eira com cl72s2la de paridade cambial

O -9.'*9% - *&(&/*(9-&'% -9 9%-,( -'(&-*( -<% /%&;-'*,% -9 9%-,( &(/*%&(+ '(( ,- /`9)*% -9 ;*% &( ,('( ,% )(+(&%=

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S-<% ('(+*K(,( ('. ( ,('( ,% )(+(&%=

.'.+ Res2ltados de E<erc>cios 2t2ros

P-+% - ;(+% +*,% -/-*'( 9-&% ,--( - /'% ( -+( /%-%&,-&'-=

.'.- PatrimG5io L>H2ido

P-+% - ;(+% /%**,% 9%&-'(*(9-&'-=



91






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3= O I9%)*+*K(,%

4= O D*-*,%

-+% ;(+% ,( (**<% 9(* ( /%-<% 9%&-'*( - 9-&% ( ,--/*(<% (9%'*K(<% %-('<% '(9).9 /%**,(

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-+% ;(+% ,% /(*'(+ (+*/(,% 9(* ( /%-<% 9%&-'*( - 9-&% ( (9%'*K(<% '(9).9/%**,(

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1= A %)*(- -&/(% - */% /%&-/*,% % /(+/+;-* *&/+*;- *9%'% ,- -&,( (

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(= %,- - (,%'(,% -9 '%,( ( -9-( % %( ,( +-* ;*-&'- &% ()= &<% %,- - (,%'(,% -9 &-&9( -9-( % %( ,( +-*+(<% (% I9%'% ,- R-&,(/= %,- - (,%'(,% -+( %/*-,(,- % (- -9 -'*<% ,( +-*+(<% */(+,= &(,( ,*'%

&@.& COCEITO



93






P%;*- ---&'(9 estimati?as ,- -,( ,- ('*;% % ,- %)*(- (( /%9 '-/-*%=

E- -;-&'% -9)%( @ '-&(9 - ('% -(,% /%&')*+ %/%*,% &<% %,-9 - 9-,*,% /%9-('*,<% - '09 %'(&'% /('- estimati?o=

&@.' CLASSIICA#(O

A %;*- %,-9 - /+(**/(,( -9 ,%* % ( ()-

&@.'.& Pro?is6es Retiicadoras do Ati?o

A(-/-9 &% ('*;% ,- %9( )'('*;( -,K*&,% % ;(+% /%&')*+ ,% )-9 % ,*-*'% %) % (+ -%;**%&((9 /'% % ,--(=

&@.'.' Pro?is6es Passi?as

S<% /+(**/(,( &% (*;% -*;-+ *&,*/(&,% %)*(-=

&@.) UATO AO ASPECTO ISCAL

A %;*- %,-9 -

&@.).& Ded2t>?eis

S<% (-+( - ( +-*+(<% ,% I9%'% ,- R-&,( -9*'- ( ( ,-,'*)*+*,(,- (&,% ,(,-'-9*&(<% ,% +/% -(+=

&@.).' I5ded2t>?eis

S<% (-+( - ( +-*+(<% ,% I9%'% ,- R-&,( &<% -9*'- ( ( ,-,'*)*+*,(,- (&,% ,(,-'-9*&(<% ,% +/% -(+=

&@.+ ELECO DE PRO;IS$ES

&@.+.& Pro?is6es Retiicadoras do Ati?o

(= P%;*- (( C.,*'% ,- L**,(<% D;*,%( ,-,';-+ ('. 3112!6H)= P%;*<% (( A@'- ,- B-& - D*-*'% (% "(+% ,- M-/(,% ,-,';-+ ('. 3112!5H/= P%;*<% (( P-,( P%;;-* &( A+*-&(<% ,- I&;-'*9-&'% ,-,';-+ ('. 3112!5=

&@.+.' Pro?is6es Passi?as

(= P%;*<% F.*( ,-,';-+H)= P%;*<% 13m S(+*% ,-,';-+H/= P%;*<% ('**/(<% ( E9-(,% ,-,';-+ ('. 3112!5H,= P%;*<% L*/-&( P09*% ,-,';-+ ('. 3112!5H-= P%;*<% ('**/(<% ( A,9*&*'(,%-H

= P%;*<% R*/% F*/(* % E;-&'(*H= P%;*<% C%&'*&0&/*(H= P%;*<% R-('- ,- P('- B-&-*/**(=

&@.- COTA!ILIA#(O

C%9% -( -(+ ( %;*- '09 /%9% ,.)*'% -+-9-&'% ,- ,--( - /%9% /%&'(('*,(/.,*'% -9 /%&'( ('*9%&*(* - /%9% ;*9% %,-9 - /%&'( -,'%( ,- ('*;% % /%&'( ,-(*;% -*;-+=Professores André e Biu


94






E-9+%

D--( P%;**%&(,(( P%;*- ('*;((*;%

&@./ PRO;IS$ES ATI;AS

&@./.& Pro?is4o para Crditos de LiH2ida34o D2?idosa

&@./.&.& I5trod234o

A P%;*<% (( C.,*'% ,- L**,(<% D;*,%( % '(9).9 ,-&%9*&(,( ,- P%;*<% ((D-;-,%- D;*,%% PDD . ,- /%&'*'*<% (/+'('*;( (( -9-( - -(+*K(9 ;-&,( ( (K% -- (9-9 % */% ,- -;-&'(* -,( &% -/-)*9-&'% ,- - /.,*'% /%&'(&'- &% )(+(&% ,--&/-(9-&'% - - &<% %(9 reser?a de dom>5ioK alie5a34o id2ci7ria em =ara5tiaK o2 =ara5tiareal *%'-/( -&% % (&'*/--\=

(= R--;( ,- ,%9&*% &% /%&'('% ,- /%9( - ;-&,( (&,% % ;-&,-,% '(&-- ( %-,% )-9 9( --;(?- ( %*-,(,- ,( /%*( ('. - - -(+*K- % *9+-9-&'- ,-'-9*&(,(/%&,*<% \-(+9-&'- % ((9-&'% *&'-(+ ,( ,;*,(H

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/= ((&'*( R-(+

1= P-&% )-9 9G;-+ - % ,-;-,% -&'-( (% /-,% /%9% ((&'*( ,( ,;*,(H2= _*%'-/( )-9 *9G;-+ -9 %- ,% ,-;-,% ((&'*&,% ( ,;*,( (( % /-,%H3= A&'*/-- /-<% ,- 9 )-9 ,% ,-;-,% (% /-,% (( - % % (+-+ ('. -/-)-

% -&,*9-&'% (( /%)* ( ,;*,(=

&@./.&.' Perce5t2al Admitido para C7lc2lo da Pro?is4o:

P(( --*'% /%&')*+ ( PDD %,- - *&*&*'( (( --*'% '*)'*% +-*+(<% ,% I9%'% ,- R-&,( PDD (+*/(?- % -*&'- -/-&'(*

(= ( ('* ,- #1=#1=!5 ('. 3112!6 ( 9.,*( -/-&'(+ ,( -,( --'*;(9-&'- ((,( &%'0 X+'*9% --//*%=

)= % '('(9-&'% ,(,% ( -,( ( ('* ,% (&% ,- 1!!7 - -',(,% &% *'-9 6=1=5=

E-9+%

C%LCULO DA M1DIA

DataD2plicatas aReceber B`

A5oPerdas

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95





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D P%;*<% D-;-,%- D;*,%%C C+*-&'-D+*/('( ( R-/-)-

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D P-,( /%9 D-;-,%- I&%+;;-* % D--( ,- "-&,(C C+*-&'- % D+*/('( ( R-/-)-

2= "(+% ( M(*%

O (+,% &<% '*+*K(,% &( %;*<% %,- '- ,%* '('(9-&'%

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2=2 M.'%,% ,( R-;-<%

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L(&(9-&'%

D P%;*<% D-;-,%- D;*,%%C R-;-<% ,- PDD

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D C(*(C P%;*<% D-;-,%- D;*,%%



97

O!S.: 1= % ''+% *&/%);-* ,-;-<% - ,-)*'(,% &( /%&'( PDD ('. % +*9*'- ,- - (+,%=2= (( )(*( 9 ''+% /%9% *&/%);-+ . -/*% - - -%'-9 '%,% % -/%

&-/-*% /%)(&( ,% /.,*'% (%&'(9-&'% %'-'% - --/<%

OBS.: ;uando ouver o receimento de um t5tulo, emitido em e<erc5cios anteriores, e consideradoanteriormente como incorvel, o lan'amento ser o seguinte)

D = (ai<a( = Recupera'ão de (r"ditos ou Despesas $utras Receitas peracionais&






&@./.&.- Tratame5to dado as Perdas 5o Recebime5to de Crditos a Partir de @&[@&[0 BLei o

+)@[/.

A -,( &% -/-)*9-&'% ,- /.,*'% ,-/%-&'- ,( ('*;*,(,- ,( -%( @,*/( %,-<% -

,-,K*,( /%9% ,--( -,( &( -*&'- *'(-

(= C.,*'% -9 ((&'*( ,- ;(+% ('. R] 5=##### % %-(<% ;-&/*,% ( 9(* ,- -*9-- *&,--&,-&'-9-&'- ,- *&*/*(,% % %/-,*9-&'% @,*/*(* (( - -/-)*9-&'%H

CONTABILIYAÇÃO

D P-,(C C+*-&'-D+*/('( ( R-/-)-

)= C.,*'% -9 ((&'*( ,- ;(+%

1= (/*9( ,- R] 5=##### ('. R] 3#=##### % %-(<% ;-&/*,% ( 9(* ,- 9 (&%*&,--&,-&'-9-&'- ,- *&*/*(,% % %/-,*9-&'% @,*/*(* (( % - -/-)*9-&'% %.99(&'*,( ( /%)(&( (,9*&*'('*;(H

2= -*% ( R] 3#=##### ;-&/*,% 9(* ,- 9 (&% ,-,- - *&*/*(,% - 9(&'*,% %%/-,*9-&'% @,*/*(* (( % - -/-)*9-&'%=

/= /.,*'% /%9 ((&'*( ;-&/*,% ( 9(* ,- ,%* (&% ,-,- - *&*/*(,% - 9(&'*,% %%/-,*9-&'% @,*/*(* (( % - -/-)*9-&'% % (-'% ,- ((&'*(H

,= /%&'( ,-;-,% ,-/+((,% (+*,% % -%( @,*/( ,-/+((,( /%&/%,('*( -+('*;(9-&'- (/-+( - -/-,- % ;(+% - -'( '-&( - /%9%9-'*,% ( ((=

Co5tabilia34o

D P-,(C R-,<% P%;*G*( ,- C.,*'%

&@.&.-.& Crditos Rec2perados

D-;- - /%&'()*+*K(,% % 9%&'(&'- ,% /.,*'% - '-&(9 *,% -/-(,% -9 (+-.%/( % ( (+- ''+%=

(= E9 -+(<% (% /.,*'% -/-(,% ,( +-'( ( ,% *'-9 (&'-*%

Co5tabilia34o

D C(*(C R-/-(<% ,- C.,*'%

)= E9 -+(<% (% /.,*'% -/-(,% ,( +-'( ) / - , ,% *'-9 (&'-*%

Co5tabilia34o:Professores André e Biu


98






1= P-+% -'%&% ,( /%&'( -'**/(,%( ,% ('*;%

D R-,<% P%;*G*( ,- C.,*'%C C+*-&'-D+*/('( ( R-/-)-

2= P-+( -/-(<% ,% /.,*'%

D C(*(C R-/-(<% ,- C.,*'%

&@./.' Pro?is4o para o A2ste de !e5s ao ;alor de Mercado

S-&,% ( L-* 6=4#476 ( 9-/(,%*( - %,'% ,- /%9./*% ,( /%9(&*( )-9 /%9% (9('.*(?*9( %,'% -9 ()*/(<% - )-& -9 (+9%(*(,% (( *& ,- +-;(&'(9-&'% ,% )(+(&%('*9%&*(+ ,-;-<% - (;(+*(,% -+% /'% ,- (**<% % %,<% ,-,K*,% ,- %;*<% (((@'?+% (% ;(+% ,- 9-/(,% (&,% -'- % *&-*% (*9 /%&/+9% - ( /%&'*'*<% ,-(P%;*<% . ,- /('- %)*('G*% -(&'- ( +-*+(<% /%9-/*(+=

O ;(+% ,- 9-/(,% %,- - %)'*,% -+( (+*/(<% ,( -*&'- -(

(= P(( ( 9('.*(?*9( - 9('-*(* ,- /%&9% % ;(+% ,- 9-/(,% /%-%&,- (% /'% ,--%*<% 9-,*(&'- /%9( &% 9-/(,% %&-/-,%H

)= P(( ( 9-/(,%*( - %,'% % ;(+% ,- 9-/(,% /%-%&,- (% -% +*,% ,--(+*K(<% 9-,*(&'- ;-&,( ,-,K*,% % *9%'% ( ,--( &-/-*( (( ( ;-&,( - (9(-9 ,- +/%=

Co5stit2i34o da Pro?is4o

D D--( /%9 P%;*-C P%;*<% (( (@'- ,- B-& (% "(+% ,- M-/(,%

P(( ('% -(,%- %/%*,% ('. 3112!5 ( --*,( ,--( -( /%&*,-(,( ,-,';-+ ((*& ,- ((<% ,( )(- ,- /+/+% ,% I9%'% ,- -&,( L/% R-(+ ,-,- - ( -%( @,*/(/%9%;(- % ;(+% ,- 9-/(,% ,% )-& %;**%&(,%=

Re?ers4o da Pro?is4o

D P%;*<% (( A@'- ,- B-& (% "(+% ,- M-/(,% ACC R-;-<% ,- P%;*- O'( R-/-*'( O-(/*%&(*

E-9+%

EstoH2e em )&V&'V' ;alores ̀P-% ,- C'%? P-% ,- M-/(,%

!5#=### E'%- F*&(+ ,% (&% 2!##=###



99

OBS.: . -o alan'o levantado em 3/2/96, a pessoa 4ur5dica poder optar pela constitui'ão da #DD, ou pelos

crit"rios de perdas e<aminados no item acima citado>2. ? artir do anocalendrio de 99@ a essoa ur5dica não oder o tar ela constitui ão da #DD.





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R---&'(<% &% B(+(&% -9 31 ,- ,-K-9)% ,% (&% 2

Ati?o Circ2la5teE'%- ,- M-/(,%*( !5#=### E'%- I&*/*(+ ,- 1!Q3? P%;*<% (( A@'- ,- E'%- 5#=###

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R-;-<% ,( P%;*<% &% -%,% -*&'-

D P%;*<% (( A@'- ,- E'%-C R-;-<% ,- P%;*-\ 5#=###

%&,- \ ? O'( R-/-*'( O-(/*%&(*

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OBS.: ? Reserva de (orre'ão +onetria do (apital somente poder ser utili%ada para aumentar o valor docapital social.

OBS.: ? Reserva de (orre'ão +onetria do (apital somente poder ser utili%ada para aumentar o valor docapital social.

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122





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&'.+.&.' Reser?as Estat2t7riasProfessores André e Biu


123






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133






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134

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135





O REI DAS APOSTILAS www.oreidasapostilas.com.br 25 (&%

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137

OBS.:

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O REI DAS APOSTILAS www.oreidasapostilas.com.br 5

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&).).& !e5s I5ta5=>?eis S2eitos Amortia34o

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M(/( - P('-&'-H FG9+( % %/-% ,- ()*/(<% ,*-*'% ('%(* ('%*K(- % /%&/--H P%&'% C%9-/*(+ F&,% ,- C%9./*%H

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&).).' Praos de Amortia34o

1= D- (/%,% /%9 ( L-* &% 6=4#476 ? (K% 9*9% ,- ,-K (&%H

2= D- (/%,% /%9 % R-+(9-&'% ,% I9%'% ,- R-&,( ( '(( (&(+ ,- (9%'*K(<% - *(,('-&,% -9 ;*'(

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&).).).& Ta<as A52ais

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O RNO ---&'( % -+'(,% ,- ('*;*,(,- ('*/( % -'(%,*&*( - -(+9-&'-,--&,-9 ,- ,-/*<% (,9*&*'('*;( '(* /%9%

(= (&% % -,( ,- /(*'(+ &( ;-&,( ,- )-& - ,*-*'% ,% A'*;% P-9(&-&'-H)= D--( /%9 ( /%&'*'*<% ,- %;*<% (( -,( %;;-* &( (+*-&(<% ,- *&;-'*9-&'%H/= R-(+*K(<% ,( R--;( ,- R-(;(+*(<%=

&+.' DETERMIA#(O DOS QANOS OU PERDAS DE CAPITAL

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E-9+% 1

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144





O REI DAS APOSTILAS www.oreidasapostilas.com.br /= D--/*(<% A/9+(,( CM ('. ( ,('( ,( ;-&,( R] 13=###

&+.) QANOS E PERDAS DE CAPITAL O ATI;O PERMAETE DIERIDO

A L-* &% 6=4#476 -/-;- -9 - ('*% 183 n 3m -

ZO -/% (+*/(,% &% ('*;% ,*-*,% -<% (9%'*K(,% -*%,*/(9-&'- -9 (K% &<% -*%

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&+.+ REALIA#(O DA RESER;A DE REA;ALIA#(O

&+.+.& Alie5a34o de !em Rea?aliado

(&,% ( -9-( (+*-&( 9 )-9 - '-&( *,% (&'-*%9-&'- %)@-'% ,- -(;(+*(<% -+(%/-,- ( )(*( ,-- )-9 -+% ;(+% -(;(+*(,%= A --;( -+('*;( -(;(+*(<% ,-- )-9 -/%&*,-(,( -(+*K(,(=

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145






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