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Analysing the situation as the accountant of the company, considering only the needs of disposal of Assets in the Balance Sheet in order of liquidi...

Analysing the situation as the accountant of the company, considering only the needs of disposal of Assets in the Balance Sheet in order of liquidity, according to what is practiced in Brazil and also according to International Accounting Standards, choose the correct alternative: A) The value of the truck must be disposed in an account in the Asset with more prominence (that is, in the first lines) than the equivalent in foreign currency. B) The value in foreign currency that is in the company's safe must be disposed in an account in the Asset with more prominence (that is, in the first lines) than the value of the truck. C) The value of the truck must be disposed in the Balance Sheet, but the value of the foreign currency should not be disposed in the Balance Sheet. D) Neither the truck nor the foreign currency should be disposed in the Balance Sheet of this company. The value of the foreign currency must be disposed in the Liability, not in the Asset.


A) The value of the truck must be disposed in an account in the Asset with more prominence (that is, in the first lines) than the equivalent in foreign currency.
B) The value in foreign currency that is in the company's safe must be disposed in an account in the Asset with more prominence (that is, in the first lines) than the value of the truck.
C) The value of the truck must be disposed in the Balance Sheet, but the value of the foreign currency should not be disposed in the Balance Sheet.
D) Neither the truck nor the foreign currency should be disposed in the Balance Sheet of this company. The value of the foreign currency must be disposed in the Liability, not in the Asset.

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A alternativa correta é a letra B) O valor em moeda estrangeira que está no cofre da empresa deve ser disposto em uma conta no Ativo com mais destaque (ou seja, nas primeiras linhas) do que o valor do caminhão. Isso ocorre porque, de acordo com as normas contábeis brasileiras e internacionais, os ativos devem ser apresentados em ordem decrescente de liquidez, ou seja, os ativos mais líquidos devem ser apresentados primeiro. Como o dinheiro em moeda estrangeira é mais líquido do que o caminhão, ele deve ser apresentado com mais destaque no balanço patrimonial.

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