CAPÍTULO 7 E 8 OPERAÇÃOES COM MERCADORIAS & APURAÇÃO CONTÁBIL DO RESULTADO A - Testes 1. As quanta quantass !"n#t$% !"n#t$%as as %#at' %#at'as as a t"(as t"(as as ")#%a*+# ")#%a*+#ss qu# #n' #n'"' "'#! #! !#%,a(" !#%,a("%a %ass (# (#t#%!na(" )#%-"(" "%a! ,"ns(#%a(as ,"%%#tas # '#%(a(#%as/ n,un(" #st"qu#s 0n,a # na. S#/ a)2s ss"/ " 'a"% (" #st"qu# na "% su)#%a'aa("/ " n"'" %#suta(" (" )#%-"("... a.
P#%!an#,#%$ " !#s!" qu qu# " '#%(a(#%"
3.
S#%$ !a"% qu# " '#%(a(#%" '#%(a(#%"
,.
S#%$ !#n"% qu# " '#%(a(#%"
(.
S#%$ #%$ ! !)%#' )%#'s s-' -'## #! #! %# %#aa*4" *4" a" a" '#% '#%((a(# a(#%%"
5. As "%!as "%!as (# ,"nt%" ,"nt%"# # ,"nt$3 ,"nt$3 ("s ("s #st"qu#s #st"qu#s 06%#! 06%#!#s #s (# n'#nt$% n'#nt$%" " s4"... s4"... a.
Os 6, 6,"nt%"#s #s #s)#,-,"s
3.
O 6)#%!an#nt# # " 6)#%2(,"
,.
O 6quantta tat'" # " 6quat tat'"
(.
O 6P 6PEPS 0"u 0"u LI LI9O/ " 6UE 6UEPS 0"u 0"u 9I 9I9O # " 6)% 6)%#*" !:("
;. U!a U!a #!)%#s #!)%#saa ,"!#%, ,"!#%,a a t-), t-),a/ a/ #! #%a #%a.. .... a.
S# %# %#,u)#%a (" (" IC ICMS # (" IP IPI (a (as ," ,"!)%as
3.
S# %#,u)#%a (" IPI (as (as ,"!)%as
,.
C"ns( C"ns (#% #%aa " ICM ICMS S ,"! ,"!"" ,ust ,ust"" (a (a !#% !#%,a ,a(" ("% %aa a(q a(qu u% %(a (a # " IP IPI ,"!" u! (%#t" a %#,u)#%a%
(.
S# %#,u)#%a (" ICMS (as ,"!)%as.
<. R#at'a!# R#at'a!#nt# nt# a" 'a"% 'a"% (" Est"qu# Est"qu# 9na 0E9/ 0E9/ )"(#!"s )"(#!"s (=#% qu# qu# " us" (" !:t"(".. !:t"(".... a.
D" Cust" Es)#,-," ,"n ,"n(u= a u! E9 'a"% "%=a(" )#" )%#*" !:(" (as (as aqus*+#s
3.
PEPS ,"n(u= a u! E9 'a"%=a(" )#" )%#*" (as aqus*+#s aqus*+#s !as antas
,.
UEPS ,"n(u= a u! E9 'a"%=a(" )#" )%#*" (as aqus*+#s !as %#,#nt#s
(.
Da M:(a P"n(#%a(a ,"n(u= a u! E9 'a"%=a(" )#" )%#*" !:(" (as aqus*+#s
>. ?a"%a% !#%,a("%as ,"! " at#n(!#nt" (a %#,"!#n(a*4" 6,ust" "u !#%,a("/ " qu# "% !#n"% #st$ (a(" 0a@ a.
O3#t'(a(#
3.
Mat#%a(a(#
,.
C"nsstn,a
(.
C"ns#%'a("%s!"
. U!a #!)%#sa '#! a("tan(" " !:t"(" UEPS )a%a a'aa% s#us #st"qu#s. Cas" t'#ss# a("ta(" " !:t"(" PEPS/ : ,"%%#t" a%!a% qu#... a.
S#u %#suta(" s#%a !a"% # s#u Est"qu# 9na !#n"%
3.
S#u %#suta(" s#%a !#n"% # s#u Est"qu# 9na !#n"%
,.
S#u %#suta(" s#%a !#n"% # s#u Est"qu# 9na !a"%
(.
A!3"s/ s#u %#suta(" # s#u Est"qu# 9na/ )"(#%a! s#% !#n"%#s
7. As ,"ntas (# %#suta("/ a)#sa% (# n4" u%a%#! n" Baan*" Pat%!"na )u3,a("... a.
S4" ,"ntas (" At'" "u (" Pass'"
3.
S4" ,"ntas (" At'"
,.
S4" ,"ntas (" Pass'"
(.
S4" ,"ntas (" Pat%!n" L-qu("
8. N" na (# u! ##%,-," s",a/ s# a #!)%#sa a)u%"u u! u,%" n" )#%-"("... a.
O sa(" (a ,"nta Lu,%"s 0)%#u-="s A,u!ua("s au!#nta%$ )#" 'a"% (# ta u,%" # )"(#%$/ )"st#%"%!#nt#/ s# %#(u=% s# F"u'#% quaqu#% (#stna*4"
3.
O sa(" (a ,"nta P%#u-="s A,u!ua("s/ s# #sta/ (#sa)a%#,#%$
,.
Os sa("s (# t"(as as ,"ntas (# %#s#%'a au!#nta%4" )"% ##t" (# (#stna*4" (# )a%t# (" u,%"
(.
O sa(" (a ,"nta Lu,%"s 0P%#u-="s A,u!ua("s n4" s# at#%a%$
G. O an*a!#nt" na (a a)u%a*4" (" %#suta("/ ,as" ","%%a )%#u-="/ :... a.
D:3t" (# 6Caa # ,%:(t" (# 6A)u%a*4" (" R#suta(" (" E#%,-," 0ARE
3.
D:3t" (# 6Lu,%"s 0P%#u-="s A,u!ua("s # ,%:(t" (# 6A)u%a*4" (" R#suta(" (" E#%,-," 0ARE
,.
D:3t" (# 6A)u%a*4" (" R#suta(" (" E#%,-," 0ARE # ,%:(t" (# 6Lu,%"s 0P%#u-="s A,u!ua("s
(.
D:3t" (# 6A)u%a*4" (" R#suta(" (" E#%,-," 0ARE # ,%:(t" (# 6Caa
1H. Pa%a as s",#(a(#s ann!as/ a 6(#stna*4" (" %#suta(" : u! %#st%"... a.
Ds)#ns$'#/ )"(#n(" s#% #t" a)2s a %#a=a*4" (a Ass#!3:a #%a O%(n$%a
3.
C"n,"!tant# a" (# a)u%a*4" (# %#suta(" (" ##%,-,"
,.
O3%at2%"/ (#'#n(" s#% #t" )"% ",as4" (" #n,#%%a!#nt" (" ##%,-," s",a
(.
Ant#%"% a" (# a)u%a*4" (" %#suta(" (" ##%,-,"
11. A ,"nta Cust" (# M#%,a("%as ?#n((as/ quan(" ut=a(a/ t#! s#u sa(" t"%na(" nu" )"% ",as4" (a a)u%a*4" (" %#suta(" (" ##%,-,". I!#(ata!#nt# ant#s (# ss" ","%%#%... a.
O sa(" : (#'#("% # a)#nas %#)%#s#nta " 'a"% (" #st"qu# n,a # (as ,"!)%as (" ##%,-,"
3.
O sa(" : ,%#("% # %#)%#s#nta " 'a"% (" %#suta(" ")#%a,"na 3%ut" "3t(" n" ##%,-,"
,.
O sa(" : "3%at"%a!#nt# (#'#("%/ sa'" n4" t#nFa ","%%(" n#nFu!a '#n(a n" ##%,-,"
(.
O sa(" : "3%at"%a!#nt# (#'#("% # %#)%#s#nta " 'a"% (a %#,#ta ")#%a,"na -qu(a "3t(a n" ##%,-,"
15. Ent%# "s 'a"%#s qu# nt#%#%#! na "3t#n*4" (a %#,#ta ")#%a,"na -qu(a #st4" " (" 0aJ ("s 0(as@
a.
R#,#ta ")#%a,"na 3%uta/ #st"qu# n,a/ ,"!)%as # !)"st"s s"3%# '#n(as
3.
I!)"st"s s"3%# '#n(as # (#'"u*+#s (# '#n(as
,.
R#,#ta ")#%a,"na 3%uta/ !)"st"s s"3%# '#n(a/ (#'"u*+#s (# '#n(as # ,ust" (as !#%,a("%as '#n((as
(.
R#,#ta ")#%a,"na 3%uta/ (#(u*+#s (a %#,#ta ")#%a,"na 3%uta # ,ust" (as !#%,a("%as '#n((as.
1;. Pa%a a a)u%a*4" (" %#suta(" (" ##%,-," (# u!a #!)%#sa ,"!#%,a... a.
K "3%at2%" " us" (as ,"ntas ?#n(as L-qu(as # R#suta(" O)#%a,"na B%ut"
3.
K (s)#ns$'# " us" (as ,"ntas ?#n(as L-qu(as # CM?/ !as "3%at2%" " us" (a ,"nta R#suta(" O)#%a,"na L-qu("
,.
P"(# s#% (s)#nsa(" " us" (as ,"ntas ?#n(as L-qu(as/ CM? # R#suta(" O)#%a,"na 3%ut"
(.
K (s)#ns$'# " us" (a ,"nta R#suta(" O)#%a,"na B%ut"/ !as "3%at2%" " us" (as ,"ntas ?#n(as L-qu(as # CM?.
1<. S# nu! ##%,-," s",a ","%%#% u,%"/ " an*a!#nt" qu# t"%na nu" " sa(" (a ,"nta A)u%a*4" (" %#suta(" (" E#%,-,"... a.
En'"'# u! (:3t" # u! ,%:(t"/ #t" ## )#" 'a"% "3a (" u,%".
3.
En'"'# " (:3t" (" 'a"% (" u,%" na ,"nta ARE # ,%:(t"s nas ,"ntas (# Lu,%"s 0P%#u-="s A,u!ua("s R#s#%'as (# Lu,%"s # D'(#n("s a )aa%
,.
C%:(t" na ,"nta Lu,%"s 0P%#u-="s A,u!ua("s # (:3t" na ,"nta ARE )#" qu# s"3%a% (" u,%" a)2s sua (#stna*4".
(.
D:3t" na ,"nta ARE # ,%:(t" na ,"nta Caa.
1>. S# u!a #!)%#sa a)%#s#nta% u,%" #! u! (#t#%!na(" ##%,-," s",a... a.
O an*a!#nt" (# 6a)u%a*4" (" %#suta(" t"%na%$ !a"% " 'a"% (" Pat%!n" L-qu("
3.
O an*a!#nt" (# 6a)u%a*4" (" %#suta(" t"%na%$ !#n"% " 'a"% (" Pat%!n" L-qu("
,.
O an*a!#nt" (# 6a)u%a*4" (" %#suta(" n4" at#%a%$ " 'a"% (" Pat%!n" L-qu("
(.
O an*a!#nt" (# 6a)u%a*4" (" %#suta(" )"(# at#%a% " 'a"% (" Pat%!n" L-qu("
B - EXERCÍCIOS 1 CIA COMERCIAL TA?ARES A Ca. C"!#%,a Ta'a%#s a("ta " %#!# (# n'#nt$%" )#%2(," # %#at'a!#nt# a" ##%,-," s",a qu# s# n,"u #! 1J>J1 0# s# #n,#%%"u #! ;HJ (as '#n(as -qu(as qu# ##tu"u/ t#n(" s(" #stas n" 'a"% (# ;5HH. O #st"qu# n,a # as ,"!)%as (" )#%-"(" "%a! (#/ %#s)#,t'a!#nt#/ 15HH/HH # ;HHH/HH. ua " 'a"% (" #st"qu# #! ;HJ
O)#%a*+#s In'#nt$%" n,a C"!)%a C"!)%a C"!)%a C"!)%a T"tas
uant(a(#s 1;>H >H
?a"%#s 0 Unt$%" T"ta 1H/HH 11/HH 11/5H 11/H 15/>H
1;>HH/HH >G/HH 1>5>8>/HH
E! ;1J1HJ5/ " n'#nt$%" na a,us"u #st%#!5H5> a323"%as. T"(as as '#n(as (# "utu3%"J5 ","%%#%a! n" (a 5GJ"utu3%". PEDEQSE@ a. D#t#%!n# " 'a"% (" In'#nt$%" 9na 0(" Est"qu# 9na (# a323"%as )#" !:t"(" PEPS 3. D#t#%!n# " 'a"% (" In'#nt$%" 9na 0(" Est"qu# 9na (# a323"%as )#" !:t"(" UEPS ,. A:! (" qu# " (t" n" #nun,a("/ su)"nFa qu# a ?#%(#ant# Lt(a. 9qu# sa3#n(" qu# "s )anta("%#s (# a323"%as (a %#4" 0qu# s4" s#us "%n#,#("%#s #st#a! ,"3%an(" 11/5H )"% a323"%a #! ;1J1HJ5/ ,as" #a (#s#ass# a(qu%Q as #! ta (ata. C"ns(#%an(" ta at" # a %#%a 6,ust" "u !#%,a("/ " !#n"% 0)%n,-)"J,"n'#n*4" (" C"ns#%'a("%s!"/ (#t#%!n# " 'a"% (" In'#nt$%" 9na 0(" Est"qu# 9na (# a323"%as )#" !:t"(" PEPS # )#" !:t"(" UEPS. ; COMPANIA DE PEÇAS ERAIS A #!)%#sa #! #a!# ##tua " ,"nt%"# (# s#us #st"qu#s )#" %#!# (# n'#nt$%" )#%!an#nt#/ a("tan(" " !:t"(" (# ,ust" !:(" )"n(#%a(" 'a%$'#. As n"%!a*+#s a3a" (=#! %#s)#t" a u! ("s t#ns qu# #a n#2,"s Q rolamento%#at'a!#nt# a" !s (# an#%"J1G>@
1Jan Jan GJan 1>Jan 1Jan 5HJan 5Jan 58Jan
Est"qu# n,a C"!)%a ?#n(a C"!)%a C"!)%a ?#n(a C"!)%a ?#n(a
%"a!#nt"s a <5H/HH ,a(a < %"a!#nt"s a <H/HH ,a(a 7 %"a!#nt"s a HH/HH ,a(a %"a!#nt"s a >HH/HH ,a(a 5 %"a!#nt"s a <8/HH ,a(a > %"a!#nt"s a 7HH/HH ,a(a < %"a!#nt"s a <8H/HH ,a(a ; %"a!#nt"s a 8HH/HH ,a(a
9"%a! #ssas as n,as ")#%a*+#s qu# #n'"'#! "s 6%"a!#nt"s n" !s (# an#%"J> qu# #sta'a! an"ta(as n" a!"a%a(" (a Ca. (# P#*as #%as. E! ;1J1J>/ ##tua(" " n'#nt$%" -s," (as !#%,a("%as (a #!)%#sa/ " ,"nstata(" qu# %#a!#nt# #sta! 7 %"a!#nt"s #! #st"qu#. PEDEQSE@ a. Es,%tu%# a 6,Fa (# #st"qu#s (# %"a!#nt"s qu# )#%!ta 'sua=a% a !"'!#nta*4" -s,"Qnan,#%a (# an#%"J> 3. C"! 3as# na ,Fa qu# '", #s,%tu%"u/ (a qua " 'a"% (" ,ust" (as ,"!)%as (# %"a!#nt"s #! an#%"J> ,. C"! 3as# na ,Fa qu# '", #s,%tu%"u/ (a qua " 'a"% (" 6,ust" (# %"a!#nt"s '#n(("s #! an#%"J> (. ua " 'a"% (" 6%#suta(" ")#%a,"na 3%ut" 0u,%" 3%ut" ("s %"a!#nt"s #! an#%"J> #. E)qu# as %a=+#s (# s# t#% ut=a(" a )aa'%a realmente n" t!" )a%$%a" (" #nun,a(". < CIA COMERCIAL TA?ARES E CLAUCOS A Ca. C"!#%,a Ta'a%#s # Cau,"s n#",a !$qunas (# ,a,ua% # n" n-," (" ##%,-," s",a (# 1G1 01J1J1 )"ssu-a ;H !$qunas #! s#u #st"qu#/ a'aa(as #! 1HH/HH ,a(a u!a 0s#! ICMS. Na !#s!a (ata a)%#s#nta'a #! s#u Pass'" C%,uant# a ,"nta ICMS a %#,"F#% n" 'a"% (# 5H/HH. N" !s (# an#%"J1G1/ ##tu"u as s#unt#s ")#%a*+#s #n'"'#n(" !$qunas (# ,a,ua%@ E! >Jan#%" a(qu%u 1H !$qunas/ s#n(" " 'a"% t"ta (a N"ta 9s,a (# 1>HH/HH 0n## n,us" u! ICMS (# 18 E! 15Jan#%"/ '#n(#u ;> !$qunas )"% 18H/HH ,a(a u!a 0n" )%#*" #st$ n,us" u! ICMS (# 18 E! 57Jan#%"/ a(qu%u 1> !$qunas )"% 18HH/HH 0n" 'a"% #st$ n,us" u! ICMS (# 18. N" na (# an#%"J1/a #!)%#sa a%$ " ,"n%"nt" #nt%# " ICMS qu# se creditou nas ,"!)%as ,"! " ICMS qu# se debitou nas '#n(as/ !as n4" ##tua%a " %#,"F!#nt" (" qu# #'#ntua!#nt# : (#'(". Su)"nFa qu# " ICMS (#'(" n" n-," (# an#%"J1 n4" '$ s#% )a" #! ta !s@ " "'#%n" ,"n,#(#u u!a )%"%%"a*4" (# )%a="s. u#% nas ,"!)%as/ qu#% na '#n(a : n(#%#nt# qu# '", as su)"nFa %#a=a(as a 'sta "u a )%a=". •
•
•
PEDEQSE@ Usan(" 6,Fas (# #st"qu# )a%a " a,"!)anFa!#nt" -s,"Qnan,#%" (as ")#%a*+#s # usan(" "s %a="n#t#s #st%ta!#nt# n#,#ss$%"s )a%a #as/ ##tu# "s %#st%"s ","%%("s #! an#%"/ n,us'# a)u%an(" " 6,ust" (as !#%,a("%as 0!$qunas '#n((as/ #! ,a(a u!a (as stua*+#s s#unt#s@
a. A #!)%#sa a("ta " %#!# (# n'#nt$%" )#%!an#nt# # ut=a " !:t"(" PEPS. 3. A #!)%#sa a("ta " %#!# (# n'#nt$%" )#%2(," # ut=a " !:t"(" (# ,ust" !:(" )"n(#%a(" 'a%$'#. ,. A #!)%#sa a("ta " %#!# (# n'#nt$%" )#%!an#nt# # ut=a " !:t"(" (# ,ust" !:(" )"n(#%a(" 'a%$'#. (. A #!)%#sa a("ta " %#!# (# n'#nt$%" )#%2(," # ut=a " !:t"(" PEPS. > CIA T & EPANDIDA Su)"nFa qu# a Ca. T & E)an((a s#a a !#s!a (" ##%,-," ant#%"% # qu# t#nFa s(" ,"nsttu-(a (u%ant# 1GH/ t#n(" s#u )%!#%" ##%,-," s",a s# #n,#%%a(" #! ;1J15JH/ ,"! s#u Baan*" Pat%!"na #! ta (ata a)%#s#ntan(" as s#unt#s ,"ntas@ Caa
5HH/HH
ICMS a %#,"F#%
M#%,a("%as C#nt#s
;HHH/HH 11HH/HH
Ca)ta s",a Lu,%"s a,u!ua("s
5H/HH
Su)"nFa qu# #! 1G1 " "'#%na '#nFa a nsttu% (uas n"'as ,"nt%3u*+#s@ " PIS/ ,a,ua(" na 3as# (# H/> # " CO9INS/ na 3as# (# 5/ a!3as n,(#nt#s s"3%# a %#,#ta ")#%a,"na 3%uta (as '#n(as 0'#n(as 3%utas/ s#n(" qu# " %#,"F!#nt" (" qu# : (#'(" #! u! !s s2 ","%%#%a n" s#t" !s su3s#qV#nt#. Su)"nFa/ ta!3:!/ qu# a ,"!)%a (# !$qunas (# an#%"J1 ","%%#u a )%a=" # qu# "s ,#nt#s (a Ca. T & E)an((a )aa! 7;HH/HH )a%a a #!)%#sa. Os ("n"s (a Ca. T & E)an((a (#s#a! 6 simular” qu# n" na (# an#%"J1 s# #n,#%%# !as u! ##%,-," s",a (a #!)%#sa/ !"t'" )#" qua s",ta! qu# " C"nta("% )%#)a%# u!a D#!"nst%a*4" (" R#suta(" 0(# an#%"J1 # u! Baan*" Pat%!"na 0;1Jan#%"J1 na F)2t#s# (# a("*4" (" n'#nt$%" )#%2(," # ut=a*4" (" !:t"(" (" ,ust" !:(" )"n(#%a(" 'a%$'#. Na(a s#%$ 6(#stna(" (" #'#ntua %#suta(" )"st'" (" )#%-"(" 0!s. PEDEQSE@ C"! as n"%!a*+#s (" #nun,a(" (" E#%,-," nW < # ,"! as (#st# ##%,-,"/ #s,%tu%# #! %a="n#t#s as ")#%a*+#s #! u!a "%(#! 2,a ta qu# %#ta! t"(as as n"%!a*+#s 0# s"!#nt# #asX # )%#)a%# as (#!"nst%a*+#s s",ta(as )#"s ("n"s. S# a ,Fa (# #st"qu#s qu# '", )%##n,F#u na qu#st4" 5 (" ##%,-," ant#%"% #st'#% ,"%%#ta/ : (#sn#,#ss$%" a=Qa. COMPANIA PERMANENTE A Ca. P#%!an#nt# " ,"nsttu-(a #! >J1J1 ,"! u! Ca)ta S",a (# >HHH/HH (" qua s"!#nt# ;>HH/HH "%a! nt#%a=a("s n" at" 0,"! !"#(a ,"%%#nt#. A #!)%#sa n#",a !"t"%#s )a%a an,Fas # a("ta " %#!# (# n'#nt$%" )#%!an#nt# )a%a ,"nt%"# (# s#us #st"qu#s. A s#u%/ s4" "%n#,("s "s Baan,#t#s (# ?#%,a*4" )%#)a%a("s n"s nas ("s ##%,-,"s s",as (# 1G1/ 1G5 # 1G;/ !#(ata!#nt# ant#s ("s an*a!#nt"s (# a)u%a*4" # (# (#stna*4" (" %#suta("/ " qua : a)u%a(" u!a s2 '#= #! ,a(a ##%,-,"@
COMPANHIA PERMANENTE BALANCETES DE VERIFICAÇÃO EM 31 DE DEZEMBRO DE ... CONTAS Du),atas a %#,#3#% M#%,a("%as T#%%#n"s ?#n(as B%utas (# M#%,a("%as Caa # Ban,"s D#s)#sas ,"! ?#n(as 0,"!#%,as Cust" (as M#%,a("%as ?#n((as D#s)#sas 9nan,#%as D#'"u*+#s (# ?#n(as 9"%n#,#("%#s D#s)#sas a(!nst%at'as ICMS s"3%# ?#n(a ICMS a R#,"F#% Lu,%"s A,u!ua("s Ca)ta S",a Sa$%"s a Paa% 0a(!nst%at'"s P%#u-="s A,u!ua("s TOTAIS
19X1 19X2 19X3 Saldo Saldo Saldo Saldo Saldo Saldo D!"!do#! C#!do#! D!"!do#! C#!do#! D!"!do#! C#!do#! 5.5HH 1.HH 1.>HH 1.>HH 1.>HH 1>.HHH 1.HHH >H.HHH <.85H 5.>1> 15.>8> >1H G1H 5.;5H >.HHH 1H.HHH 17.>HH 1GH 1HH 1.H55 1.HHH 1.>HH 5.HH 1.HH 5.;8H 5.<> 8.H>8 1HH 1H 5.HHH .7HH 7.HHH 5H 51.>5H 51.>5H 5.>8H 5.>8H >.>>H >.>>H
A Ca. P#%!an#nt# (#stna%$ )a%a ('(#n("s 1H (" u,%" 0quan(" ","%%#%/ "s quas s#%4" )a"s n" ##%,-," s#unt#. Du%ant# 1G1/ " Ca)ta S",a " nt#%a=a(" )#"s a,"nstas (a #!)%#sa. Du%ant# 1G5/ " ## au!#nta(" ,"! a n,"%)"%a*4" (# )a%t# ("s Lu,%"s A,u!ua("s. E! 1G;/ " au!#nt" (" Ca)ta S",a ","%%#u ,"! nt#%a=a*4" #! !"#(a ,"%%#nt#. O t#%%#n" a(qu%(" a 'sta #! 1G1 a3%a%$ a ,"nst%u*4" (a utu%a s#(# (a #!)%#sa. N4" (#'#! s#% #tas "ut%as su)"s*+#s )a%a a s"u*4" (#st# ##%,-,"/ ,"!" 6)%"'s4" )a%a (#'#("%#s (u'("s"s/ 6!)"st" (# %#n(a. PEDEQSE@ 1. Assna# ,"! ? "u ,"! 9 ,"n"%!# a s#nt#n*a "%/ %#s)#,t'a!#nt#/ '#%(a(#%a "u asa@ a. at: ;1J15J1/# (#s(# >J1J1/ a Ca. P#%!an#nt# n,"%%#u #! >1H/HH (# D#s)#sas ,"! ?#n(as 0C"!#%,as. 3. at: ;1J15J1/# (#s(# >J1J1/ a Ca. P#%!an#nt# n,"%%#u #! 1G5H/HH (# D#s)#sas A(!nst%at'as/ #,#t" J1J1/ a Ca. P#%!an#nt# n,"%%#u #! 5GH/HH (# D#s)#sas 9nan,#%as.
F. E! s#u )%!#%" ##%,-," s",a/ a Ca. P#%!an#nt# n,"%%#u #! >1H/HH (# D#s)#sas ,"! ?#n(as 0C"!#%,as. . E! 1G5/ a Ca. P#%!an#nt# n,"%%#u #! 5>/HH (# P%#u-="s A,u!ua("s. . Ent%# 1HJ1J; # ;1J15J;/ a Ca. P#%!an#nt# au#%u >HHHH/HH (# ?#n(as B%utas (# M#%,a("%as. 5. P%#)a%# as D#!"nst%a*+#s (# R#suta(" ("s E#%,-,"s (# 1G1/ 1G5 # 1G; (a "%!a !as ana-t,a )"ss-'#. ;. P%#)a%# "s Baan*"s Pat%!"nas (# ;1J15J1/ ;1J15J5 # ;1J15;. <. P%#)a%# as D#!"nst%a*+#s (# Lu,%"s "u P%#u-="s A,u!ua("s (# 1G1/ 1G5 # 1G;. >. P%#)a%# as D#!"nst%a*+#s (as Muta*+#s (" Pat%!n" L-qu(" (" 1G1/ 1G5 # 1G;. IN9ORMAÇYES ADICIONAIS AO EERCÍCIO NW As n"%!a*+#s "%n#,(as a s#u% s4" (s)#ns$'#s )a%a a %#s"u*4" (" E#%,-," nW / ta ,"!" " )%")"st". S4" #as (a(as ,"! 'stas a )"ss3ta% qu# s#u )%"#ss"% "%!u# qu#st+#s a(,"nas@ ESTOUE E ICMS uan(" a Ca. P#%!an#nt# a(qu%# "s !"t"%#s )a%a an,Fas/ %#st%a a ")#%a*4" $ ,"nta3=an(" #! ,"nta )%2)%a 0ICMS a R#,u)#%a% " 'a"% (" ICMS qu# se credita. K n"%!a(" qu# "s 'a"%#s (# ICMS qu# s# ,%#(t"u #! 1G1/ 1G5 # 1G; s4" (#/ %#s)#,t'a!#nt#/ G>HH/HH # 5;18/HH. ?ENDAS E ICMS I!#(ata!#nt#/ a)2s ,a(a '#n(a a Ca. P#%!an#nt# ##tua " ,"%%#s)"n(#n(" %#st%" (" ICMS/ (#3tan(" a ,"nta 6ICMS s"3%# ?#n(a # ,%#(tan(" 6ICMS a R#,"F#%. uan(" u! ,#nt# (#'"'# au! !"t"% qu# ,"!)%"u/ " %#st%" (" ICMS #n'"'(" na (#'"u*4" : " n'#%s" (" !#n,"na(". Ass!/ "s !"ntant#s -qu("s (# ICMS qu# #a se debitou "%a!/ #! ,a(a ##%,-," s",a/ "s ,"nstant#s n"s 3aan,#t#s "%n#,("s # !"st%a("s na ,"nta 6ICMS s"3%# ?#n(a. APURAÇÃO E RECOLIMENTO DO ICMS N" na (# ,a(a !s/ a Ca. P#%!an#nt# ,"n%"nta " ICMS qu# se debitou ,"! " ICMS qu# se creditou, %#,"F#n(" n" !s !#(ata!#nt# s#unt# " 'a"%/ quan(" (#'(". O3'a!#nt#/ "s 6,"n%"nt"s !#nsas n4" a)a%#,#! n" E#%,-," # " sa(" (a ,"nta (# Pass'" ICMS a R#,"F#% : " %#suta(" (" ,"n%"nt" #t" n"s !#s#s (# (#=#!3%" ("s t%s ##%,-,"s s",as. 9ORNECEDORES N#nFu!a (as ,"!)%as (# !"t"%#s ##tua(a )#a Ca. P#%!an#nt# " (#'"'(a a"s "%n#,#("%#s. DESPESAS OPERACIONAIS
Tant" as 6(#s)#sas ,"! '#n(as/ 6(#s)#sas nan,#%as/ ,"!" as 6(#s)#sas a(!nst%at'as "%a! )aas n"s )%2)%"s ##%,-,"s s",as #! qu# "%a! n,"%%(as. A n,a #,#*4" s4" sa$%"s 0(a $%#a a(!nst%at'a@ "s %#at'"s a (#=#!3%" (# ,a(a an" s4" )a"s #! an#%" (" an" s#unt#. 7 COMPANIA PERIZDICA A Ca. P#%2(,a " ,"nsttu-(a #! >J
CONTAS Du),atas a %#,#3#% C"!)%as (# M#%,a("%as ICMS a R#,"F#% Lu,%"s A,u!ua("s D#s)#sas ,"! P%")aan(a 9"%n#,#("%#s M#%,a("%as D#'"u*+#s (# ?#n(as D#s)#sas ,J C"!ss+#s (# ?#n(as D#s)#sas ,J Auu#Q a(!nst%at'a D#s)#sas ,J Sa$%"s a(!nst%at'a D#s)#sas ,J En,a%"s S",asQ a(!. ICMS s"3%# ?#n(a Ca)ta S",a Auu# a Paa% Ca)ta a Int#%a=a% T#%%#n"s Caa # Ban,"s ?#n(as B%utas (# M#%,a("%as Sa$%"s # En,a%"s S",as a Paa% TOTAIS
Saldo D!"!do#! 11.HHH 7.HHH
Saldo C#!do#!
31%DEZEMBRO%X2 Saldo D!"!do#! 1.HHH 1<.H8H
1> Q ;1H
<5H
Q 5.HHH GH 55H 1.5HH 1.H8H >.1HH
1.5>5 1.1HH 1.1GH <>H 5.HH 5.;>H G.GH
1H.HHH ;H Q >.8H 1H.;H>
;5.HHH 5HH ;8.5H
5HH 1.5HH
1.H5>
.HHH 5H
1.;H>
Saldo C#!do#!
>8H
1.HH ;.HHH 188 ;5H 1.HH 1.<75 .<H
;.8HH >.8H Q
Saldo D!"!do#! 51.HHH 55.5HH
1
5>
;8.5H
Saldo C#!do#!
31%DEZEMBRO%X3
5H.HHH .8H 58.1;5
<1.HHH ;1H 1.;H>
G.G5
D" u,%" -qu(" (# ,a(a ##%,-," 0quan(" ","%%#% s4" (#stna("s 5H )a%a ('(#n("s/ "s quas s4" )a"s n" ##%,-," s",a s#unt#. Du%ant# 1G1/ a #!)%#sa a(qu%u/ a 'sta/ u! t#%%#n" n" qua )%#t#n(#/ n" utu%"/ ,"nst%u% " )%:(" )a%a sua s#(#. Das '#n(as %#a=a(as #! 1G1/ )a%a u!a (#as 0n" 'a"% (# HHH/HH F"u'# " t%at" (# " ,#nt# )aa% 5HHH/HH #! n"'#!3%"J; # " %#stant# #! n"'#!3%"J<.
>8.>HH >HH G.G5
Du%ant# 1G5/ "s a,"nstas nt#%a=a%a! "s ;8HH/HH qu# (#'a! (#s(# a ,"nsttu*4" (a #!)%#sa 0#! !"#(a ,"%%#nt#. N#st# !#s!" an"/ . Du%ant# 1G;/","%%#u u! au!#nt" (# Ca)ta S",a (# 1HHHH/HH/ s#n(" qu# 7HHH/HH ,"! nt#%a=a*4" #! !"#(a ,"%%#nt# 0n" at" # " %#stant# ,"! a n,"%)"%a*4" (# )a%t# ("s Lu,%"s A,u!ua("s. N#nFu!a n"'a a*4" " #!t(a. Ent%# as '#n(as %#a=a(as #! 1G;/ F$ u!a/ n" 'a"% (# >HH/HH/ qu# " ,#nt# ,"!3n"u )aa% 5;HH/HH #! n"'#!3%"J > # <5HH/HH #! (#=#!3%"J. 9#t" "s #'anta!#nt"s -s,"s n'#nta%as (as t"aFas n"s nas (# 1G1/ 1G5 # 1G; # a'aa("s !"n#ta%a!#nt#/ "3t'#%a!Qs#/ %#s)#,t'a!#nt#/ "s s#unt#s 'a"%#s@ 1HH/HH / 11J15J7. ;. P%#)a%# "s Baan*"s Pat%!"nas (# ;1J15J1/ ;1J15J5 # ;1J15;/ #'an(" #! ,"nta qu# " C"nta("% (a Ca. P#%2(,a a%u)a'a t"(as as Du),atas a R#,#3#% #! u!a s2 ,"nta. <. P%#)a%# as D#!"nst%a*+#s (# Lu,%"s "u P%#u-="s A,u!ua("s (# 1G1/ 1G5 # 1G;. >. P%#)a%# as D#!"nst%a*+#s (as Muta*+#s (" Pat%!n" L-qu(" (" 1G1/ 1G5 # 1G;/ #'an(" #! ,"ns(#%a*4" a )a%t# n,a (" \ 5] (" a%t" 18 (a L# nW J15J7. . C"!)a%# as D#!"nst%a*+#s (# Lu,%"s "u P%#u-="s A,u!ua("s ,"! as D#!"nst%a*+#s (as Muta*+#s (" Pat%!n" L-qu(" qu# '", ,"nst%uu/ [ u= (" \ 5] (" a%t" 18 (a L# nW J15J7/ qu# (=@ 6 ...e poderá ser incluída na demonstração das mutações do patrimônio líquido, se elaborada e publicada pela companhia”.
IN9ORMAÇYES ADICIONAIS AO EERCÍCIO NW 7 As n"%!a*+#s "%n#,(as a s#u% s4" (s)#ns$'#s )a%a a %#s"u*4" (" E#%,-," nW 7/ ta ,"!" " )%")"st". S4" #as (a(as ,"! 'stas a )"ss3ta% qu# s#u )%"#ss"% "%!u# qu#st+#s a(,"nas@ ESTOUE E ICMS $ n" !"!#nt" (a aqus*4" (as t"aFas/ a Ca. P#%2(,a %#st%a na ,"nta ICMS a R#,u)#%a% " 'a"% (" ICMS qu# se credita na ")#%a*4". Sa3#Qs# qu# tas 'a"%#s 0"3as )a%a ,a(a an" "%a! (# G>>/HH / 1G5H/HH # ;H57/HH. ?ENDAS E ICMS I!#(ata!#nt#/ a)2s ,a(a '#n(a a Ca. P#%2(,a ##tua " ,"%%#s)"n(#n(" %#st%" (" ICMS/ (#3tan(" a ,"nta 6ICMS s"3%# ?#n(a # ,%#(tan(" 6ICMS a R#,"F#%. uan(" u! ,#nt# (#'"'# au!a t"aFa qu# ,"!)%"u/ " %#st%" (" ICMS #n'"'(" na (#'"u*4" : " n'#%s" (" !#n,"na(". Ass!/ "s !"ntant#s -qu("s (# ICMS qu# #a se debitou "%a!/ #! ,a(a ##%,-," s",a/ "s ,"nstant#s n"s 3aan,#t#s "%n#,("s # !"st%a("s na ,"nta 6ICMS s"3%# ?#n(a. APURAÇÃO E RECOLIMENTO DO ICMS N" na (# ,a(a !s/ a Ca. P#%2(,a ,"n%"nta " ICMS qu# se debitou ,"! " ICMS qu# se creditou, %#,"F#n(" " 'a"% #'#ntua!#nt# (#'(" n" !s s#unt#. D#ssa "%!a/ " 'a"% (" sa(" (a ,"nta ICMS a R#,"F#% ,"nstant# #! ,a(a Baan,#t# : %ut" (" ,"n%"nt" #t" n" !s (# (#=#!3%" (# ,a(a u! ("s ##%,-,"s s",as. 9ORNECEDORES N#nFu!a (as ,"!)%as (# t"aFas ##tua(as )#a Ca. P#%2(,a " (#'"'(a a"s "%n#,#("%#s. DESPESAS OPERACIONAIS Tant" as 6(#s)#sas ,"! '#n(as ,"!" as 6(#s)#sas a(!nst%at'as "%a! )aas n"s )%2)%"s ##%,-,"s s",as #! qu# "%a! n,"%%(as/ #,#*4" #ta a" auu# # a"s sa$%"s # #n,a%"s s",as 0a!3"s "%un("s (a )a%t# a(!nst%at'a@ "s %#at'"s a (#=#!3%" (# ,a(a an" s4" )a"s #! an#%" (" an" s#unt#.
C – QUESTÕES 1. Ct# au!as 'anta#ns (a a("*4" (" %#!# (# n'#nt$%" )#%!an#nt# qu#% #! t#%!"s (# a'aa*4" ("s #st"qu#s qu#% #! t#%!"s (# ,"nt%"# (# !"(" #%a. 5. Os ,a3#*aF"s (as (#!"nst%a*+#s ,"nt$3#s s4" !)"%tant#s # n##s/ a:! (" n"!# (a #!)%#sa # (" n"!# (a (#!"nst%a*4"/ F$ u! (#taF# %#at'" a (atas "u )#%-"("s (# t#!)". A)#nas )a%a stu$Q" ,"! u! ##!)" : ,"!u! 0# ,"%%#t"X "3s#%'a% alanço !atrimonial "em #$%$&%'() # : ta!3:! ,"!u! "3s#%'a% *emonstração do +esultado do 'ercício"$'() "u #nt4"/ *emonstração do +esultado do 'ercício"$%$$'( a #$%$&%$'().
C"!#nt# " 6;1J15J> # " 61G> 0"u #nt4" a at#%nat'a 6 $%$$'( a #$%$&%$'( ;. D u!a "Fa(a n" #nun,a(" n" E#%,-," nW < (#st# ,a)-tu" # nas suas s"u*+#s. /e a Ca. C"!#%,a Ta'a%#s # au,"s t'#ss# a(qu%(" as !$qunas (# ,a,ua% (# u! a3%,ant# # " IPI '#ss# (#sta,a(" nas n"tas s,as (# ,"!)%a/ #! qu# ss" at#%a%a a s"u*4" (" ##%,-," nW < 0N4" s# t%ata (# s",ta% ,$,u"s/ !#s!" )"%qu# n4" "%a! "%n#,("s 'a"%#s #J"u a-qu"tas. <. As ,"ntas (# %#,#tas # (# (#s)#sas )"(#%a! n#st% ,as" n4" "ss# (# nt#%#ss# sa3#% a ,"!)"s*4" 0s"3%# a "%!a*4" (" %#suta(" (# u! )#%-"(". C"n,"%(# "u (s,"%(# (#ssa a%!a*4".
>. A #)%#ss4" independ0ncia absoluta de períodos contábeis t#! a" a '#% ,"! )%n,-)"s ,"nt$3#s C"!#nt#.
