SEMI ADM2 Teoria da Contabilidade 06

Prévia do material em texto

T e o r i a d a C o n t a b i l i d a d e
A u t o r i a : I v a n a C a n a t a | 2
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Te m a 0 6
R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s . O B a l a n ç o P a t r i m o n i a l
T e m a 0 6
R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s . O B a l a n ç o P a t r i m o n i a l
A u t o r i a : I v a n a C a n a t a
C o m o c i t a r e s s e d o c u m e n t o :
C A N A T A , I v a n a . T e o r i a d a C o n t a b i l i d a d e : R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s . O B a l a n ç o P a t r i m o n i a l . C a d e r n o d e A t i v i d a d e s . A n h a n g u e r a P u b l i -
c a ç õ e s : V a l i n h o s , 2 0 1 4 .
Í n d i c e
‹ � � � � � � $ Q K D Q J X H U D � ( G X F D F L R Q D O � � 3 U R L E L G D � D � U H S U R G X o m R � ¿ Q D O � R X � S D U F L D O � S R U � T X D O T X H U � P H L R � G H � L P S U H V V m R � � H P � I R U P D � L G r Q W L F D � � U H V X P L G D � R X � P R G L ¿ F D G D � H P � O t Q J X D �
S R U W X J X H V D � R X � T X D O T X H U � R X W U R � L G L R P D �
P á g . 1 4
P á g . 1 5 P á g . 1 6
P á g . 1 5
P á g . 1 0P á g . 1 0
A C O M PA N H E N A W E B
P á g . 3
C O N V I T E À L E I T U R A
P á g . 4
P O R D E N T R O D O T E M A
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E s t e C a d e r n o d e A t i v i d a d e s f o i e l a b o r a d o c o m b a s e n o l i v r o T e o r i a d a C o n t a b i l i d a d e , d o a u t o r J o s é C a r l o s M a r i o n , 
E d i t o r a A l í n e a , 2 0 1 1 , L i v r o - T e x t o n . 1 4 6 .
C o n t e ú d o 
N e s t a a u l a , v o c ê e s t u d a r á :
‡ � O s c o n c e i t o s d e r e c e i t a , d e s p e s a , p e r d a e g a n h o .
‡ � C o m o e l a b o r a r o B a l a n ç o P a t r i m o n i a l .
‡ � A u t i l i d a d e d o s d a d o s f o r n e c i d o s p a r a a d e q u a d a i n t e r p r e t a ç ã o e t o m a d a d e d e c i s ã o d a e n t i d a d e .
H a b i l i d a d e s 
$ R � ¿ Q D O � � Y R F r � G H Y H U i � V H U � F D S D ] � G H � U H V S R Q G H U � D V � V H J X L Q W H V � T X H V W } H V �
‡ � O q u e s ã o r e c e i t a s e d e s p e s a s ?
‡ � O q u e s ã o p e r d a s e g a n h o s ?
‡ � & R P R � D V � L Q I R U P D o } H V � R E W L G D V � Q R � % D O D Q o R � 3 D W U L P R Q L D O � S R G H U m R � P R V W U D U � D � V D ~ G H � ¿ Q D Q F H L U D � H � H F R Q { P L F D � G H � X P D �
e n t i d a d e e m p r e s a r i a l ?
C O N V I T E À L E I T U R A
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R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s . O B a l a n ç o P a t r i m o n i a l
R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s .
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O X F U R � R X � S U H M X t ] R � � $ � F R Q W D E L O L G D G H � F R Q I U R Q W D U i � D � U H F H L W D � � I D W X U D P H Q W R � G D V � Y H Q G D V � � F R P � D V � G H V S H V D V �
$ � D S X U D o m R � G H � U H V X O W D G R � V H U i � G H W H U P L Q D G D � S H O D � ' H P R Q V W U D o m R � G R � 5 H V X O W D G R � G R � ( [ H U F t F L R � � ' 5 ( � � � $ W U D Y p V � G D � D S X U D o m R �
d o r e s u l t a d o , e m g e r a l , s e r á p o s s í v e l c o n f e r i r s e o m a i o r o b j e t i v o d a e m p r e s a f o i a l c a n ç a d o , o u s e j a , s e o s b e n e f í c i o s 
F R Q V H J X L G R V � I R U D P � P D L R U H V � T X H � R V � V D F U L I t F L R V � F R Q F U H W L ] D G R V �
6 H J X Q G R � 0 D U L R Q � � � � � � � � S � � � � � � � ³ ( [ L V W H P � D X W R U H V � � Q R U P D O P H Q W H � P D L V � D Q W L J R V � � T X H � G m R � P D L V � r Q I D V H � D R � % D O D Q o R � 3 D W U L P R Q L D O � �
R X W U R V � � X V X D O P H Q W H � P D L V � U H F H Q W H V � � ¿ [ D P � V H � Q D � P D L R U � L P S R U W k Q F L D � G D V � G H P R Q V W U D o } H V � G H � À X [ R V � � V H Q G R � D � G H � 5 H V X O W D G R V �
X P D � G H O D V � � R X W U D V � S R G H P � V H U � D � G H � 2 U L J H Q V � H � $ S O L F D o } H V � G H � 5 H F X U V R V � � G H � & D L [ D � � H W F � � ´ �
A s r e c e i t a s : c o n c e i t u a ç ã o e m e n s u r a ç ã o
, $ 6 % � � I n t e r n a t i o n a l A c c o u n t i n g S t a n d a r d s �
O I A S B s e r á r e c o n h e c i d o c o m o o r g a n i s m o d e r e f e r ê n c i a n a p r o d u ç ã o d e n o r m a s i n t e r n a c i o n a i s d e c o n t a b i l i d a d e , e 
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' H � D F R U G R � F R P � 0 D U L R Q � � � � � � � � S � � � � � � �
$ � 5 H F H L W D � S R G H � V H U � G H ¿ Q L G D � � G H � D F R U G R � F R P � R � H V W X G R � G R � , $ 6 % � � M i � F L W D G R � � � F R P R �
R � D F U p V F L P R � G H � E H Q H I t F L R V � H F R Q { P L F R V � G X U D Q W H � R � S H U t R G R � F R Q W i E L O � Q D � I R U P D � G H � H Q W U D G D � G H � D W L Y R V � R X � G H F U p V F L P R V �
G H � H [ L J L E L O L G D G H � H � T X H � U H G X Q G D � Q X P � D F U p V F L P R � G R � S D W U L P { Q L R � O t T X L G R � � R X W U R � T X H � Q m R � R � U H O D F L R Q D G R � D � D M X V W H V � G H �
c a p i t a l [ . . . ] . 
R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s . O B a l a n ç o P a t r i m o n i a l
P O R D E N T R O D O T E M A
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O p e r a c i o n a l e n ã o o p e r a c i o n a l
3 U H F L V D P R V � H Q W H Q G H U � T X H � Q m R � K D Y H U i � U H F H L W D � R S H U D F L R Q D O � V H � D � H P S U H V D � Q m R � S U R G X ] L U � R X � I D E U L F D U � S U R G X W R V � R X � V H U Y L o R V � �
V H Q G R � D V V L P � � X P D � U H F H L W D � V H U i � U H V X O W D G R � G L U H W R � � U H F H L W D � R S H U D F L R Q D O � ± � Y H Q G D V � � R X � L Q G L U H W R � � U H F H L W D � Q m R � R S H U D F L R Q D O � ± � M X U R � �
3 U L Q F t S L R � G D � U H D O L ] D o m R � G D � U H F H L W D
& R Q I R U P H � 0 D U L R Q � � � � � � � � S � � � � � � � ³ 2 � H I H L W R � G R � S D W U L P { Q L R � � p � R � G H V F U L W R � S H O D � G H ¿ Q L o m R � G R � , $ 6 % � � T X D O � V H M D � � G H � S U R Y R F D U � X P �
D X P H Q W R � G R � D W L Y R � � R X � G L P L Q X L o m R � G R � S D V V L Y R � � H � � D R � P H V P R � W H P S R � � X P � D F U p V F L P R � G H � 3 D W U L P { Q L R � / t T X L G R ´ �
2 � S U L Q F t S L R � H Q I D W L ] D U i � T X H � D � 5 H F H L W D � V H U i � D � F R Q V H T X r Q F L D � G D � F R Q F R U G k Q F L D � G R � P H U F D G R � S H O R � H P S H Q K R � G H � S U R G X o m R � G D �
e m p r e s a .
G a n h o s
' H � D F R U G R � F R P � 0 D U L R Q � � � � � � � � S � � � � � � �
2 V � J D Q K R V � U H S U H V H Q W D P � L W H Q V � Q m R � U H F R U U H Q W H V � � U H S H W L W L Y R V � � T X H � W r P � R � P H V P R � H I H L W R � O t T X L G R � Q R � S D W U L P { Q L R � � P D V � T X H �
p o d e m , o u n ã o , s u r g i r n a a t i v i d a d e n o r m a l d e u m a e m p r e s a , a o p a s s o q u e a r e c e i t a s e m p r e s u r g e d e a t i v i d a d e s 
n o r m a i s .
* D Q K R V � Q m R � U H D O L ] D G R V
* D Q K R V � ¿ Q D Q F H L U D P H Q W H � D L Q G D � Q m R � U H D O L ] D G R V � F R P R � � S R U � H [ H P S O R � � D o } H V � D Y D O L D G D V � D R � S U H o R � G H � P H U F D G R � H � D � H T X L Y D O r Q F L D �
S D W U L P R Q L D O � � Y D O R U L ] D o m R � G H � D WL Y R V � G H � O R Q J R � S U D ] R � R X � p e r m a n e n t e s � �
A s d e s p e s a s e a s p e r d a s
A d e s p e s a s e r á o s a c r i f í c i o d e a t i v o s e f e t i v a d o p a r a a a q u i s i ç ã o d e r e c e i t a f u t u r a .
P O R D E N T R O D O T E M A
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S a c r i f í c i o p a r a s e o b t e r r e c e i t a
6 H J X Q G R � 0 D U L R Q � � � � � � � � S � � � � � � �
¬ V � Y H ] H V � � R V � V D F U L I t F L R V � V m R � L Q F R U U L G R V � H P � I X Q o m R � G H � H � G L U H W D P H Q W H � D W U L E X t Y H L V � j � R E W H Q o m R � G H � X P D � U H F H L W D �
H V S H F t ¿ F D � � S R U � H [ H P S O R � � D V � G H V S H V D V � G H � P D W H U L D L V � F R P � D � H [ H F X o m R � G H � U H S D U R V � G H � W H O H Y L V R U H V � � Q X P D � H P S U H V D �
q u e s e d e d i q u e a t a l a t i v i d a d e .
6 H Q G R � D V V L P � � R � D X W R U � G H I H Q G H � T X H � � F R P R � U H J U D � J H U D O � � S R G H U i � D W L Y D U � J D V W R V � F D V R � W H Q K D � F H U W H ] D � G H � T X H � L U m R � E H Q H ¿ F L D U � H P �
G H W H U P L Q D G R � W H P S R � I X W X U R � � D O p P � G R � D W X D O � � F D V R � F R Q W U i U L R � � G H Y H U i � V H U � O D Q o D G R � F R P R � G H V S H V D � G R � S H U t R G R �
P e r d a s
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$ � G H ¿ Q L o m R � G H � G H V S H V D � � T X H � � D R � F R Q W U i U L R � G D V � U H F H L W D V � � S U R Y R F D � X P D � G L P L Q X L o m R � G R � D W L Y R � R X � D X P H Q W R � G H � S D V V L Y R � �
F R P � F R Q V H T X H Q W H � G L P L Q X L o m R � G R � 3 D W U L P { Q L R � / t T X L G R � � � L Q F O X L � D V � p e r d a s , a l é m d a s d e s p e s a s p r o p r i a m e n t e d i t a s .
$ V � S H U G D V � S R G H U m R � F R P S U H H Q G H U � L W H Q V � T X H � L P S D F W D P � Q R � $ W L Y R � H � 3 D W U L P { Q L R � / t T X L G R � � F R P R � D V � G H V S H V D V � � T X H � S R G H P � R X �
n ã o a p a r e c e r n a a t i v i d a d e d a e m p r e s a . P o r i s s o , g e r a l m e n t e a s p e r d a s s ã o i n e s p e r a d a s . 
' 5 ( � � ' H P R Q V W U D o m R � G H � 5 H V X O W D G R � G R � ( [ H U F t F L R �
6 H J X Q G R � 0 D U L R Q � � � � � � � � S � � � � � � � ³ G H P R Q V W U D � J H Q H U L F D P H Q W H � D � ' 5 ( � S H O D � R U G H P ´ �
P O R D E N T R O D O T E M A
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P O R D E N T R O D O T E M A
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R e c e i t a s O p e r a c i o n a i s
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� � � 5 H F H L W D V � 2 S H U D F L R Q D L V � / t T X L G D V
� � � � & X V W R � G D V � 9 H Q G D V
� � � 5 H V X O W D G R � H P � 9 H Q G D V
� � � � ' H V S H V D V � 2 S H U D F L R Q D L V
� � � 5 H V X O W D G R � 2 S H U D F L R Q D O
� � � � � � 5 H F H L W D V � H � ' H V S H V D V � 1 m R � 2 S H U D F L R Q D L V � � L Q F O X L Q G R � * D Q K R V � H � 3 H U G D V �
� � � 5 H V X O W D G R � $ Q W H V � G R � , P S R V W R � G H � 5 H Q G D
� � � � , P S R V W R � G H � 5 H Q G D � H � & R Q W U L E X L o m R � 6 R F L D O
� � � 5 H V X O W D G R � / t T X L G R
) R Q W H � � 0 D U L R Q � � � � � � � � S � � � � � �
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Q R � S H U t R G R � � E H P � F R P R � D � S H U F H S W L E L O L G D G H � H � R E M H W L Y L G D G H � G D V � G H Q R P L Q D o } H V �
O B a l a n ç o P a t r i m o n i a l
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$ O R F D Q G R � U H X Q L G D V � F R Q W D V � G H � I R U P D � G H V R U J D Q L ] D G D � � D L Q G D � T X H � U H V S H L W D Q G R � R V � H O H P H Q W R V � G H � S D V V L Y R � H � D W L Y R � � D G L F L R Q D Q G R �
F D L [ D � F R P � P i T X L Q D V � � G X S O L F D W D V � D � U H F H E H U � F R P � Y H t F X O R V � � G H � W D O � P R G R � T X H � H [ L V W L U L D P � D O J X P D V � G L ¿ F X O G D G H V � G H � H [ S O L F D U � H �
a v a l i a r o b a l a n ç o p a t r i m o n i a l .
A p e r g u n t a s e r á : o q u e é B a l a n ç o P a t r i m o n i a l ?
0 D U L R Q � � � � � � � � S � � � � � � � D ¿ U P D � T X H � �
O B a l a n ç o P a t r i m o n i a l é a p e ç a c o n t á b i l q u e r e t r a t a a p o s i ç ã o d a s c o n t a s d e u m a e n t i d a d e a p ó s t o d o s o s 
O D Q o D P H Q W R V � G D V � R S H U D o } H V � G H � X P � S H U t R G R � � W R G R V � R V � S U R Y L V L R Q D P H Q W R V � � G H S U H F L D o m R � � G H Y H G R U H V � G X Y L G R V R V � H W F � � �
e a j u s t e s t e r e m s i d o f e i t o s , b e m c o m o d e p o i s d e o e n c e r r a m e n t o d a s c o n t a s d e R e c e i t a e D e s p e s a t a m b é m t e r 
s i d o e x e c u t a d o .
O p r i n c i p a l r e l a t ó r i o
O B a l a n ç o P a t r i m o n i a l s e r á o p r i n c i p a l r e l a t ó r i o d a e n t i d a d e , r e p r e s e n t a n d o a s s u a s p r i n c i p a i s c o n t a s , c o m p a r t i c u l a r i d a d e s 
d e g r u p o s d o B a l a n ç o , c o m o B a n c o s , D u p l i c a t a s a R e c e b e r , D i f e r i d o , e n t r e o u t r a s .
P o d e r p r e d i t i v o d o B a l a n ç o P a t r i m o n i a l
O B a l a n ç o P a t r i m o n i a l r e p r e s e n t a r á u m a p o s i ç ã o v i s i v e l m e n t e e s t á t i c a , q u e i n f o r m a r á s o b r e o p r e s e n t e e p a s s a d o d e 
u m a e n t i d a d e , a t r a v é s d a s p e ç a s c o n t á b e i s .
& R Q I R U P H � D ¿ U P D � 0 D U L R Q � � � � � � � � S � � � � � � � � R � E D O D Q o R � D S U H V H Q W D �
[ . . . ] X P � S R G H U � L Q I R U P D W L Y R � G H � Q D W X U H ] D � S U H G L W L Y D � � Q D � P H G L G D � H P � T X H � R V � X V X i U L R V � � V D E H G R U H V � G R � F X L G D G R � H � G R � ] H O R �
F R P � T X H � I R L � H O D E R U D G R � R � % D O D Q o R � � S R G H P � L Q I H U L U � � F R P � D O J X Q V � D M X V W H V � S H V V R D L V � D G L F L R Q D L V � � D V � V H J X L Q W H V � G L P H Q V } H V �
E i V L F D V � � L P S R U W D Q W H V � S D U D � D � W R P D G D � G H � G H F L V } H V � Y L V D Q G R � D R � I X W X U R �
‡ � 3 R V L o m R � G H � O L T X L G H ] � H � H Q G L Y L G D P H Q W R �
‡ � $ � U H S U H V H Q W D W L Y L G D G H � G R V � S U L Q F L S D L V � J U X S R V � S D W U L P R Q L D L V � F R P R � � S R U � H [ H P S O R � � R � , P R E L O L ] D G R � F R P S D U D G R � F R P � R �
3 D W U L P { Q L R � / t T X L G R � � R � 1 m R � & L U F X O D Q W H � 3 D V V L Y R � � ( [ L J t Y H O � D � & X U W R � 3 U D ] R � � F R P � R � & L U F X O D Q W H � $ W L Y R � � 5 H D O L ] i Y H O � D � & X U W R �
3 U D ] R � � H W F � �
‡ � S e a s c o n t a s t i v e r e m s i d o a v a l i a d a s e c o l o c a d a s e m t e r m o s d e p o d e r a q u i s i t i v o d a d a t a d o B a l a n ç o , o u e s t i v e r e m 
e x p r e s s a s e m a l g u m t i p o d e m o e d a f o r t e , o u a c u s t o s d e r e p o s i ç ã o e t c . , o B a l a n ç o p o d e s e r u m a i n d i c a ç ã o i n i c i a l 
d e q u a n t o u m i n v e s t i d o r d e v e r i a i n v e s t i r , a p r o x i m a d a m e n t e , p a r a t e r u m a e m p r e s a e q u i v a l e n t e .
P O R D E N T R O D O T E M A
9
8 P D � H V W U X W X U D � G H � E D O D Q o R V � D � S D U W L U � G H � � � � �
L e m b r a n d o q u e o B a l a n ç o P a t r i m o n i a l s e d e s ta c a r á p e l a b o a e s t r u t u r a ç ã o d a s p r i n c i p a i s c o n t a s d e A t i v o s e P a s s i v o s , 
D F U H V F H Q W D Q G R � R � 3 D W U L P { Q L R � / t T X L G R �
' H � D F R U G R � F R P � 0 D U L R Q � � � � � � � � S � � � � � � � � ³ 8 P D � H V W U X W X U D o m R � T X H � V H � S R G H U L D � F R Q V L G H U D U � V H U L D � D � G D � 0 H G L G D � 3 U R Y L V y U L D � Q ž � � � � �
G H � � � � � � � � � � � � � F R Q ¿ U P D G R � S H O D � / H L � Q ž � � � � � � � � � � � � ´ �
C o n t i n u a n d o c o m a e s t r u t u r a ç ã o , o a u t o r s a l i e n t a : 
T a n t o o l a d o d o A t i v o c o m o o P a s s i v o s ã o d i v i d i d o s e m d o i s g r a n d e s g r u p o s : & L U F X O D Q W H � � H Q Y R O Y H Q G R � D V � F R Q W D V �
D � 5 H F H E H U � H � D � 3 D J D U � Q R � & X U W R � 3 U D ] R � � H � R � 1 m R � & L U F X O D Q W H � � L Q F O X L Q G R � D V � F R Q W D V � G H � / R Q J R � 3 U D ] R � � R X � V H M D � � D F L P D �
G H � X P � D Q R � �
4 X D G U R � � � � � ± � * U X S R V � & L U F X O D Q W H � H � 1 m R � & L U F X O D Q W H � G R � % D O D Q o R � 3 D W U L P R Q L D O �
$ W L Y R 3 D V V L Y R
& L U F X O D Q W H & L U F X O D Q W H
� ' L V S R Q t Y H O � H � 5 H D O L ] i Y H O � D � & X U W R � 3 U D ] R � � 9 D O R U H V � D � 3 D J D U � Q R � & X U W R � 3 U D ] R �
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t � 5 H D O L ] i Y H O � D � / R Q J R � 3 U D ] R t � ( [ L J t Y H O � D � / R Q J R � 3 U D ] R
‡ � I n v e s t i m e n t o s
‡ � , P R E L O L ] i Y H O
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3 R U W D O � G R � 3 U R ¿ V V L R Q D O � & R Q W i E L O
‡ � / H L D � R � D U W L J R � Q R � 3 R U W D O � G R � 3 U R ¿ V V L R Q D O � & R Q W i E L O � � ( V W H � D U W L J R � V H U i � G H � J U D Q G H � L P S R U W k Q F L D � � S R L V �
S H U P L W L U i � H Q W H Q G H U � V R E U H � 2 � % D O D Q o R � 3 D W U L P R Q L D O � ± � V H X � F R Q F H L W R � H � L P S R U W k Q F L D � S D U D � D � H Q W L G D G H � �
L i n k p a r a a c e s s o : � K W W S � � � Z Z Z � F R Q W D E H L V � F R P � E U � D U W L J R V � � � � � E D O D Q F R � S D W U L P R Q L D O � F R Q F H L W R � H � L P S R U W D Q F L D � ! . 
A c e s s o e m : 2 s e t . 2 0 1 4 .
$ � ' 5 ( � F R P � I R F R � Q R � % D O D Q o R � 3 D W U L P R Q L D O
‡ � A s s i s t a a o v í d e o A D R E c o m f o c o n o B a l a n ç o P a t r i m o n i a l , p a r a m e l h o r c o m p r e e n s ã o n a 
e l a b o r a ç ã o d a e s t r u t u r a D R E .
L i n k : � K W W S � � � Z Z Z � \ R X W X E H � F R P � Z D W F K " Y G � & 5 � � � / U Q 4 ! . A c e s s o e m : 2 s e t . 2 0 1 4 .
7 H P S R � � � � � � �
3 R U W D O � G R � 3 U R ¿ V V L R Q D O � & R Q W i E L O
A C O M PA N H E N A W E B
, Q V W U X o } H V �
$ J R U D � � F K H J R X � D � V X D � Y H ] � G H � H [ H U F L W D U � V H X � D S U H Q G L ] D G R � � $ � V H J X L U � � Y R F r � H Q F R Q W U D U i � D O J X P D V � T X H V W } H V � G H � P ~ O W L S O D �
e s c o l h a e d i s s e r t a t i v a s . L e i a c u i d a d o s a m e n t e o s e n u n c i a d o s e a t e n t e - s e p a r a o q u e e s t á s e n d o p e d i d o .
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1 1
4 X H V W m R � �
2 � 3 D W U L P { Q L R � / t T X L G R � � D Y D O L D G R � S H O D � G L I H U H Q o D � H Q W U H � $ W L Y R � H � 3 D V V L Y R � � R X � G H � I R U P D � P D L V � G H W D O K D G D � � G H P R Q V W U D G R � Q R � % D O D Q o R � 3 D W U L -
P R Q L D O � G H � X P D � F H U W D � G D W D � ; � � G H Y H U i � V H U � F R P S D U D G R � F R P � R � Y D O R U � G R � 3 D W U L P { Q L R � / t T X L G R � H P � G D W D � ; � � � & R Q I R U P H � H V W X G D G R � V R E U H � R �
a s s u n t o R e c e i t a s , D e s p e s a s , P e r d a s e G a n h o s , e x p l i q u e a � H V W i W L F D � F R P S D U D G D .
4 X H V W m R � �
$ V � G H P R Q V W U D o } H V � G H � À X [ R V � V m R � L P S R U W D Q W t V V L P D V � S D U D � D Y D O L D U � R � G H V H P S H Q K R � G D � H P S U H V D � � V H Q G R � D � G H � 5 H V X O W D G R V � X P D � G H O D V � �
G H Y L G R � j � D S X U D o m R � G R � U H V X O W D G R � O t T X L G R � G D � H Q W L G D G H � � $ V V L Q D O H � D � D O W H U Q D W L Y D � F R U U H W D � � H P � U H O D o m R � j � P H O K R U � G H ¿ Q L o m R � G H � O X F U R �
D � � / X F U R � p � R � T X H � S R G H P R V � F R Q V X P L U � G X U D Q W H � X P D � V H P D Q D � � R X � X P � P r V � � R X � D Q R � � H � V H Q W L U � Q R V � µ W m R � E H P ¶ � Q R � ¿ Q D O � F R P R � Q R V �
s e n t í a m o s n o i n í c i o . 
E � � / X F U R � p � R � D F U p V F L P R � G H � E H Q H I t F L R V � H F R Q { P L F R V � G X U D Q W H � R � S H U t R G R � F R Q W i E L O � � F R P R � H Q W U D G D � G H � D W L Y R V � H � G H F U p V F L P R � G H � R E U L J D o } H V � �
e p o d e r á r e l a c i o n a r o s a j u s t e s d e c a p i t a l .
F � � / X F U R � p � R � À X [ R � G H � S U R G X W R V � R X � V H U Y L o R V � G X U D Q W H � X P � F H U W R � S H U t R G R � F R Q W i E L O �
G � � / X F U R � p � R � H I H L W R � Q R � S D W U L P { Q L R � G H � S U R Y R F D U � X P � D X P H Q W R � G H � D W L Y R � � D � ¿ P � G H � R � U H J L P H � G H � F D L [ D � U H V R O Y H U � R V � S U R E O H P D V � G H � U H F H L W D �
d a e n t i d a d e .
H � � N e n h u m a d a s a l t e r n a t i v a s a n t e r i o r e s .
A G O R A É A S U A V E Z
1 2
A G O R A É A S U A V E Z
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9 i U L R V � W L S R V � G H � D W L Y R V � S R G H P � V H U � U H F H E L G R V � F R P R � U H V X O W D G R � G H � X P D � 5 H F H L W D � � H [ H P S O R V � S R G H P � L Q F O X L U � G L Q K H L U R � � F R Q W D V � D � U H F H E H U � �
b e n s e s e r v i ç o s r e c e b i d o s e m t r o c a d e o u t r o s b e n s e s e r v i ç o s e n t r e g u e s a o c l i e n t e . A s s i n a l e a a l t e r n a t i v a c o r r e t a q u e c o n c e i t u a 
D V � H [ S U H V V } H V � T X H � R V � Q R U W H � D P H U L F D Q R V � X W L O L ] D P � � i n c o m e , r e v e n u e e g a i n s .
D � � I n c o m e � � S D O D Y U D � J H Q p U L F D � � H Q J O R E D � 3 H U G D V � H � * D Q K R V � � R e v e n u e � � O X F U R � G H U L Y D Q W H � G H � D W L Y L G D G H V � Q R U P D L V � � F R P S U D V � � � G a i n s : s ã o 
a s p e r d a s e x t r a o r d i n á r i a s .
E � � I n c o m e � � S D O D Y U D � J H Q p U L F D � � H Q J O R E D � 5 H F H L W D V � H � * D Q K R V � � R e v e n u e � � U H F H L W D � G H U L Y D Q W H � G H � D W L Y L G D G H V � Q R U P D L V � � Y H Q G D V � � � G a i n s : 
s ã o o s g a n h o s e x t r a o r d i n á r i o s .
F � � I n c o m e � � S D O D Y U D � J H Q p U L F D � � H Q J O R E D � $ W L Y R � H � 3 D V V L Y R � � R e v e n u e � � U H F H L W D � G H U L Y D Q W H � G H � D W L Y L G D G H V � Q R U P D L V � � F R P S U D V � � � G a i n s : s ã o 
o s g a n h o s e x t r a o r d i n á r i o s .
G � � I n c o m e � � S D O D Y U D � J H Q p U L F D � � H Q J O R E D � / X F U R � H � 5 H F H L W D � � R e v e n u e � � S U H M X t ] R � G H U L Y D Q W H � G H � D W L Y L G D G H V � Q R U P D L V � � Y H Q G D V � � � G a i n s : 
s ã o c u s t o s e x t r a o r d i n á r i o s .
H � � I n c o m e � � S D O D Y U D � J H Q p U L F D � � H Q J O R E D � % D O D Q o R � H � ' 5 ( � � R e v e n u e � � G H V S H V D V � G H U L Y D Q W HV � G H � D W L Y L G D G H V � Q R U P D L V � � F R P S U D V � � � G a i n s : 
s ã o o s g a n h o s e x t r a o r d i n á r i o s .
4 X H V W m R � �
P r e e n c h a c o r r e t a m e n t e a s l a c u n a s , d e a c o r d o c o m a s a l t e r n a t i v a s a s e g u i r :
1 R � % U D V L O � � X W L O L ] D P R V � R � W H U P R � B B B B B B B B B B B B B � � T X H � S R G H � V H U � B B B B B B B B B B B B B � R X � Q m R � H � � H Y H Q W X D O P H Q W H � � B B B B B B B B B � � ( Q W U H W D Q W R � �
H V W H V � � j V � Y H ] H V � � V m R � B B B B B B B B B B B B B B B B � F R P R � B B B B B B B B B B B B B B B B B B B B B B B B B B � R � T X H � p � � F R Q F H L W X D O P H Q W H � � B B B B B B B B B B B B � � S R L V �
D V � R U L J H Q V � G H � B B B B B B B B B � H � G H � B B B B B B B B B B B B � � P H V P R � D V � B B B B B B B B B B B B B B B B B B B B B B B � � V m R � G L I H U H Q F L D G D V �
D � � g a n h o s , o p e r a c i o n a l , r e c e i t a s . e n g l o b a d o s , r e c e i t a s o p e r a c i o n a i s , c o r r e t o , p e r d a s , r e c e i t a s , o p e r a c i o n a i s .
E � � g a n h o s , n ã o o p e r a c i o n a l , r e c e i t a s . e n g l o b a d o s , r e c e i t a s n ã o o p e r a c i o n a i s , i n c o r r e t o , p e r d a s , r e c e i t a s , n ã o o p e r a c i o n a i s .
F � � r e c e i t a , o p e r a c i o n a l , g a n h o s . e n g l o b a d o s , r e c e i t a s n ã o o p e r a c i o n a i s , i n c o r r e t o , g a n h o s , r e c e i t a s , n ã o o p e r a c i o n a i s .
G � � r e c e i t a , n ã o o p e r a c i o n a l , p e r d a s . e n g l o b a d o s , r e c e i t a s o p e r a c i o n a i s , c o r r e t o , g a n h o s , r e c e i t a s , n ã o o p e r a c i o n a i s .
H � � N e n h u m a d a s a l t e r n a t i v a s a n t e r i o r e s .
1 3
A G O R A É A S U A V E Z
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$ V V L Q D O H � D � D O W H U Q D W L Y D � F R U U H W D � T X D Q W R � j � G H ¿ Q L o m R � G H � S H U G D V �
D � � $ V � S H U G D V � J H U D P � X P D � G L P L Q X L o m R � G R � D W L Y R � R X � D X P H Q W R � G H � S D V V L Y R � � H � F R P R � F R Q V H T X r Q F L D � G L P L Q X L o m R � G R � S D W U L P { Q L R � � H � V X U J H P �
d u r a n t e a a t i v i d a d e n o r m a l d a e m p r e s a , m a s s ã o i n e s p e r a d a s .
E � � $ V � S H U G D V � Q m R � J H U D P � X P D � G L P L Q X L o m R � G R � D W L Y R � R X � D X P H Q W R � G H � S D V V L Y R � � H � F R P R � F R Q V H T X r Q F L D � G L P L Q X L o m R � G R � S D W U L P { Q L R � � H �
s u r g e m d u r a n t e a a t i v i d a d e n o r m a l d a e m p r e s a , m a s s ã o p r e v i s í v e i s . 
F � � $ V � S H U G D V � J H U D P � X P � D X P H Q W R � G R � D W L Y R � R X � U H G X o m R � G H � S D V V L Y R � � H � F R P R � F R Q V H T X r Q F L D � D X P H Q W R � G R � S D W U L P { Q L R � � H � V X U J H P �
d u r a n t e a a t i v i d a d e e x t r a d a e m p r e s a , m a s s ã o p r e v i s t a s . 
G � � $ V � S H U G D V � J H U D P � V D F U L I t F L R V � L Q F R U U L G R V � H P � I X Q o m R � G H � D W U L E X L o } H V � j � R E W H Q o m R � G H � X P D � U H F H L W D � H V S H F t ¿ F D � � S R U � H [ H P S O R � � D V �
d e s p e s a s d e m a t e r i a i s c o m a e x e c u ç ã o d e s e r v i ç o s d e r e p a r o s d e g e l a d e i r a s .
H � � N e n h u m a d a s a l t e r n a t i v a s a n t e r i o r e s .
4 X H V W m R � �
' H � D F R U G R � F R P � 0 D U L R Q � � � � � � � � S � � � � � � � T X D Q G R � K i � X P � J D V W R � T X H � G H Y H U i � W U D ] H U � E H Q H I t F L R V � I X W X U R V � S D U D � D � H P S U H V D � � W H P � V H � X P � * D V W R �
G H � , Q Y H V W L P H Q W R � � 3 H O R � I D W R � G H V W H � J D V W R � V H U � F O D V V L ¿ F D G R � Q R � $ W L Y R � � S R G H P R V � F K D P i � O R � � H P � Y H ] � G H � L Q Y H V W L P H Q W R � � V L P S O H V P H Q W H � G H �
$ W L Y R � � 4 X D O � D � F D U D F W H U t V W L F D � G R � $ W L Y R " � ( [ H P S O L ¿ T X H �
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& R Q I R U P H � 0 D U L R Q � � � � � � � � S � � � � � � � � ³ 2 � % D O D Q o R � 3 D W U L P R Q L D O � p � D � S H o D � F R Q W i E L O � T X H � U H W U D W D � D � S R V L o m R � G D V � F R Q W D V � G H � X P D � H Q W L G D G H � D S y V �
W R G R V � R V � O D Q o D P H Q W R V � G D V � R S H U D o } H V � G H � X P � S H U t R G R � � W R G R V � R V � S U R Y L V L R Q D P H Q W R V � H � D M X V W H V � W H U H P � V L G R � I H L W R V ´ � � 2 � % D O D Q o R � 3 D W U L P R -
n i a l s e r á a m a i s i m p o r t a n t e d e m o n s t r a ç ã o c o n t á b i l d a s c o n t a s e m d e t e r m i n a d o p e r í o d o d e t e m p o . C o m o é a e s t r u t u r a e h i e r a r q u i a 
G R � V L V W H P D � F R Q W i E L O � G H � L Q I R U P D o m R � � G H � I R U P D � V L P S O L ¿ F D G D "
1 4
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O s R e l a t ó r i o s d e P o s i ç ã o r e p r e s e n t a m a p o s i ç ã o d a e n t i d a d e n u m d e t e r m i n a d o m o m e n t o , n o q u e s e r e f e r e a s u a s p r i n c i p a i s 
c o n t a s . O B a l a n ç o P a t r i m o n i a l é o p r i n c i p a l d e l e s . O s R e l a t ó r i o s d e F l u x o s d e s c r e v e m o q u e a c o n t e c e u e m d e t e r m i n a d a s c o n t a s 
d u r a n t e o p e r í o d o . E x p l i q u e c a d a r e l a t ó r i o .
4 X H V W m R � �
E m b o r a o B a l a n ç o r e p r e s e n t e u m a s i t u a ç ã o a p a r e n t e m e n t e e s t á t i c a , q u e i n f o r m a r á s o b r e o p a s s a d o e p r e s e n t e d e u m a e n t i d a -
G H � � E H P � F R P R � D V � V X D V � S H o D V � F R Q W i E H L V � � D S U H V H Q W D � X P � S R G H U � L Q I R U P D W L Y R � G H � Q D W X U H ] D � S U H G L W L Y D � � 4 X D L V � V m R � D V � G L P H Q V } H V � E i V L F D V �
i m p o r t a n t e s p a r a a t o m a d a d e d e c i s ã o v i s a n d o a o f u t u r o d u r a n t e a e l a b o r a ç ã o d o B a l a n ç o ?
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³ 2 � % D O D Q o R � 3 D W U L P R Q L D O � p � X P D � V R P E U D � G R � S D V V D G R � T X H � V H � S U R M H W D � S D U D � R � I X W X U R ´ � � 0 $ 5 , 2 1 � � � � � � � � S � � � � � � � � 2 � E D O D Q o R � Q m R � G L V S H Q -
V D U i � X P D � H V W U X W X U D � G D V � S U L Q F L S D L V � F D W H J R U L D V � G H � D W L Y R V � � S D V V L Y R V � H � S D W U L P { Q L R � O t T X L G R � � ( P � T X H � / H L � V H U i � I X Q G D P H Q W D G D � D � H V W U X W X U D �
d o B a l a n ç o P a t r i m o n i a l ?
A G O R A É A S U A V E Z
1 H V W H � W H P D � Y R F r � D S U H Q G H X � V R E U H � U H F H L W D V � � G H V S H V D V � � S H U G D V � H � J D Q K R V � H � R � E D O D Q o R � S D W U L P R Q L D O � � F R P � D � ¿ Q D O L G D G H � G H �
H V W X G D U � R V � F R Q F H L W R V � G D V � Q R P H Q F O D W X U D V � S H U W H Q F H Q W H V � D R � % D O D Q o R � 3 D W U L P R Q L D O � H � j � ' H P R Q V W U D o m R � G H � 5 H V X O W D G R V � � H � V X D �
G H Y L G D � L P S R U W k Q F L D � S D U D � R V � J H V W R U H V � H � X V X i U L R V � G D � F R Q W D E L O L G D G H � H � D G P L Q L V W U D o m R �
1 H V W H Y R F r D S U H Q G H X V R E U H U H F H L W D V � G H V S H V D V � S H U G D V J D Q K R V E D O D Q o R S D W U L P R Q L D O � ¿ Q D O L G D G H G H
F I N A L I Z A N D O
1 5
M A R I O N , J o s é C . T e o r i a d a C o n t a b i l i d a d e � � ( G L W R U D � $ O t Q H D � � & D P S L Q D V � 6 3 � � � � � � � � ( G L o m R � ( V S H F L D O �
R E F E R Ê N C I A S
$ W L Y R � & L UF X O D Q W H � d i s p o n í v e l m a i s o s v a l o r e s q u e s e r ã o t r a n s f o r m a d o s e m d i n h e i r o , c o n s u m i d o s o u v e n d i d o s a c u r t o 
S U D ] R �
( [ L J t Y H O � / R Q J R � S U D ] R � � V m R � R E U L J D o } H V � T X H � Y H Q F H U m R � D � O R Q J R � S U D ] R � � ¿ Q D Q F L D P H Q W R V � � I R U Q H F H G R U H V � � H Q W U H � R X W U D V � �
3 D V V L Y R � & L U F X O D Q W H � � F R P S U H H Q G H � R E U L J D o } H V � � T X H � � Q R U P D O P H Q W H � � V H U m R � O L T X L G D G D V � D � F X U W R � S U D ] R � � F R Q W D V � D � S D J D U � � I R U Q H -
c e d o r e s , i m p o s t o s a r e c o l h e r , e n t r e o u t r a s . 
P e r m a n e n t e : � D S O L F D o } H V � G H � Q D W X U H ] D � S H U P D Q H Q W H � � R X � V H M D � � G H � Y L G D � ~ W L O � O R Q J D � � V m R � E H Q V � R X � G L U H L W R V � G X U i Y H L V � �
5 H D O L ] i Y H O � D � / R Q J R � 3 U D ] R � � D W L Y R V � T X H � V H U m R � W U D Q V I R U P D G R V � H P � G L Q K H L U R � D � O R Q J R � S U D ] R � � H P S U p V W L P R V � � F R P � Y H Q F L P H Q W R �
D S y V � X P � D Q R � �
$ W L Y R � & L U F X O D Q W H � d i s p o n í v e l m a i s o s v a l o r e s q u e s e r ã o t r a n s f o r m a d o s e m d i n h e i r o , c o n s u m i d o s o u v e n d i d o s a c u r t o 
G L O S S Á R I O
1 6
G A B A R I T O
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R e s p o s t a : ( V W i W L F D � D P S D U D G D � ± � D Y D O L D o m R � S D U D � H I H W L Y D U � R � L Q Y H Q W i U L R � S D W U L P R Q L D O � H P � G X D V � G D W D V � G L V W L Q W D V � H � Q D � G L I H U H Q o D �
H Q W U H � R V � G R L V � H V W D G R V � G H � U L T X H ] D � O t T X L G D � � V H U i � F D O F X O D G D � D � Y D U L D o m R � � S R V L W L Y D � R X � Q H J D W L Y D � � R F R U U L G D � Q R � S H U t R G R �
4 X H V W m R � �
R e s p o s t a : A l t e r n a t i v a A .
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R e s p o s t a : A l t e r n a t i v a B .
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R e s p o s t a : A l t e r n a t i v a C .
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R e s p o s t a : A l t e r n a t i v a A .
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R e s p o s t a : � $ � F D U D F W H U t V W L F D � G R � $ W L Y R � p � W U D ] H U � E H Q H I t F L R V � I X W X U R V � R X � W H U � S R W H Q F L D O � S D U D � J H U D U � U H F H L W D V � � H � F R Q V H T X H Q W H P H Q W H � �
O X F U R � S D U D � D � H P S U H V D � � 3 R U � H [ H P S O R � � X P � H T X L S D P H Q W R � T X D Q G R � D G T X L U L G R � S R U � X P D � L Q G ~ V W U L D � W H P � S R W H Q F L D O � G H � W U D ] H U �
b e n e f í c i o s p o r m u i t o s a n o s .
1 7
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R e s p o s t a :
 
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R e s p o s t a : 
5 H O D W y U L R � G H � 5 H F H L W D V � H � ' H V S H V D V � � ' 5 ( � � ± � L G H Q W L ¿ F D � D � P R Y L P H Q W D o m R � G H � U H F H L W D � H � G H V S H V D V � Q R � S H U t R G R � � S H O R � 5 H J L P H �
d e C o m p e t ê n c i a .
' H P R Q V W U D o m R � G H � 2 U L J H Q V � H � $ S O L F D o } H V � G H � 5 H F X U V R V � � ' 2 $ 5 � � ± � H Q W H Q G L G D � F R P R � F D S L W D O � G H � J L U R � O t T X L G R �
) O X [ R � G H � & D L [ D � ± � H Q W U D G D � H � V D t G D � G H � F D L [ D � � V H U i � P X L W R � L P S R U W D Q W H � S D U D � H Y L G H Q F L D U � R V � U H O D W y U L R V � F R Q W i E H L V � H � S U H R F X S D o m R �
d o s o r g a n i s m o s i n t e r n a c i o n a i s e n a c i o n a i s , b e m c o m o d o s u s u á r i o s e m g e r a l .
5 H O D W y U L R � G H � & R P S D U D o m R � H � ( [ F H o m R � ± � S H U W H Q F H � D R � F D P S R � G D � & R Q W D E L O L G D G H � * H U H Q F L D O �
1 8
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R e s p o s t a : � D � � p � V H P S U H � X P D � V R F L H G D G H � H P S U H V i U L D � � D Q W L J D � V R F L H G D G H � F R P H U F L D O � � � E � � D � V R F L H G D G H � p � G H V L J Q D G D � S R U �
G H Q R P L Q D o } H V � � D F R P S D Q K D G D � G D � H [ S U H V V m R � F R P S D Q K L D � R X � V R F L H G D G H � D Q { Q L P D � � H [ S U H V V D V � S R U � H [ W H Q V R � R X � D E U H Y L D P H Q W H � �
P D V � Y H G D G D � D � X W L O L ] D o m R � G D � S U L P H L U D � D R � ¿ Q D O � � F � � D � F R P S D Q K L D � S R G H � W H U � S R U � R E M H W L Y R � S D U W L F L S D U � G H � R X W U D V � V R F L H G D G H V � � D L Q G D �
q u e t a l p a r t i c i p a ç ã o n ã o s e j a p r e v i s t a n o e s t a t u t o .
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R e s p o s t a : � $ � H V W U X W X U D � G R � % D O D Q o R � 3 D W U L P R Q L D O � T X H � V H � S R G H U L D � F R Q V L G H U D U � p � D � 0 H G L G D � 3 U R Y L V y U L D � Q ž � � � � � G H � � � � � � � � � � � � �
F R Q ¿ U P D G R � S H O D � / H L � Q ž � � � � � � � � � � � � �