Contabilidade Avançada -

8/9/2019 Contabilidade Avançada -

1/23

ANA PAULA MOREIRA DE AGOSTINI – RA – 389549 ADRIANO GALVÃO INÁCIO – RA – 382507 HELTON DOS SANTOS AQUINO – RA – 3698 0

ROMÁRIO SULIANO DOS SANTOS – RA – 365702

CONTA!ILIDADE AVAN"ADA

I#$%&'() – MS0 %*+), 20 5


2/23

ANA PAULA MOREIRA DE AGOSTINI – RA – 389549 ADRIANO GALVÃO INÁCIO – RA – 382507 HELTON DOS SANTOS AQUINO – RA – 3698 0 ROMÁRIO SULIANO DOS SANTOS – RA – 365702

CONTA!ILIDADE AVAN"ADA

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SUMÁRIO


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INTRODUÇÃO..........................................................................................................................4

ETAPA1......................................................................................................................................5

ETAPA 2...................................................................................................................................08

ETAPA 3...................................................................................................................................12

ETAPA4....................................................................................................................................15

REFERÊNCIAS BIBLIOGRAFICAS......................................................................................22CONCLUSÃO..........................................................................................................................23


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INTRODU"ÃO

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E7"r!=!%A ("#p"#' r"!"%,' ,r%/ ,:r%' # /r" # r"# ,'( # ('# ',% %('("# r(%$:r%'# ( "7"r!=!% ("#"r 'pr"#"$,'(' $' ("+ $#,r' ; ( r"# ,'( "+ ! $,' ("#,'!'(' 'pK# r"# ,'( ! $,:/%'$,"# ( %+p #, (" r"$(' " (' ! $,r%/ % ; # !%' " '$,"# (" 'p r'r !r = %( pr" =) ( "7"r!=!% .A ("#p"#' r"!"%,' ,r%/ ,:r%' # /r" r"# ,'( # "7,r' r(%$:r% # (" " #"r 'pr"#"$,'(' ! +! +p $"$," (" ,'%# r"# ,'( #.

D% *' ;A# ("+ $#,r' r+' $('+"$, " "7p"!,',% ' (" pr') p'r' r"' %)' ; (" !'(' ',% " /r%*'


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15

( + $,'$," ('# (%>"r"$ '# ,"+p r:r%'# " ( # pr" =) # >%#!'%# $; ,% %)'( # p'r' # $; #" r"! $6"!" ! $,'/% +"$," + ',% >%#!' (%>"r%( ! + ' %$(%!' ; ( ' r ,r%/ , # " $; #" ' %>%!'r'+ p'r' "##" r"! $6"!%+"$, Z

" ! $!% %' ; "$,r" ' r ("/%,'( !r"(%,'( ' r"# ,'( (" %+p #, (" r"$(' "! $,r%/ % ; # !%' " pr ( , ( r"# ,'( ! $,:/% '$,"# ( %+p #, (" r"$(' + ,%p % p" '# ' = ,'# 'p %!: "%# (% *'$( " ,'+/ + ,'%# ' = ,'# " # '# /'#"# (" !: !> $', r")' " + $,'$," (" ',% # ! ' /'#" >%#!' #" ' %$>"r% r ' #" ' r ! $,:/%D',' (' %*9$!%'E#," pr $ $!%'+"$, p'##' ' %* r'r p'r' ("+ $#,r' "r%( NPC N^ 25 & Pr $ $!%'+"$, 'pr '( p" ' D%r", r%' N'!% $' "+ r" $%; r"' %)'(' "+

'% (" 1VV8. E#," pr $ $!%'+"$, > % r">"r"$('( p" ' C ! $> r+" (" %/"r' ; $^ 2 3(" 20@8@1VV8 .

ETAPA 4

@UROS SO!RE CAPITAL PR PRIO

[ r # # /r" !'p%,' prKpr% [SCP +' ('# > r+'# (" +' "+pr"#' (%#,r%/ %r !r "$,r" #" # '!% $%#,'# ,%, 'r"# #K!% # ' ,r' # / ' > r+' (" (% %("$( # . E##" p'*'+"$,r','( ! + ("#p"#' $ r"# ,'( (' "+pr"#' pr"!%#'$( " %$ "#,%( r p'* " I+p #, ("R"$(' r",%( $' > $," # /r" !'p%,' r"!"/%( " $; ! rr" p'r' !'# (" (% %("$( #. E##

"#,; >%#!' /"$ >%!' p'r' ' ! +p'$6%' p %# #"$( p'*'+"$, ! $,'/% %)'( ! + ("#p"#'(' "+pr"#' '$,"# ( !r " " $; 'r!' ! + # ,r%/ , # r"p'##'$( "#," $ # ' %$ "#,%( r. A"#! 6' (" (%#,r%/ % ; ( # !r # "$,r" (% %("$( # "@ r # # /r" !'p%,' prKpr% '##"+/ %' *"r' ' ! $#" 6 (" '(+%$%#,r' ; - (%r", r%' (' "+pr"#'. N' D"! 'r' ; (" A #," A$ ' ( I+p #, (" R"$(' (" P"## ' F=#%!' $ Br'#% %$ "#,%( r ("%$> r+'r ' r = %( r"!"/%( (" [SCP "+ \R"$(%+"$, # S "%, # - Tr%/ ,' ; E7! #


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16

D">%$%,% ' .DEDUÇÃO DA T[LP & [UROS SOBRE O CAPITAL PR_PRIOA p"## ' r=(%!' p ("r: ("( )%r # r # p'* # !r"(%,'( # %$(% %( ' %)'('+"$," ' ,%,

#K!% # '!% $%#,'# ' ,=, (" r"+ $"r' ; ( !'p%,' prKpr% !' ! '( # # /r" '# ! $, p',r%+ $% = %( " %+%,'( # - 'r%' ; pr r',' (%' (' T'7' (" [ r # (" L $* Pr') M T

L"% V.24V@1VV5 'r,%* V^ .

IR FONTEO# r # >%!'r; # "%, # - %$!%(9$!%' ( %+p #, (" r"$(' $' > $," p" ' ' = ,' (" 15 V.24V@1VV5 'r,%* V^ Y 2^ .

DI IDENDOSO ' r ( # r # p'* # !r"(%,'( # p" ' p"## ' r=(%!' ' ,=, (" r"+ $"r' ; ( !'p% prKpr% p ("r: #"r %+p ,'( ' ' r ( # (% %("$( # (" " ,r',' 'r,%* 202 (' L"%

.404@10 .LI ITES DE DEDUTIBILIDADEO + $,'$," ( # r # r"+ $"r',Kr% # ( p',r%+ $% = %( p'##= " (" ("( ; p'r' ">"%,

(","r+%$' ; ( !r r"' " (' /'#" (" !: ! (' ! $,r%/ % ; # !%' %+%,'" ' +'% r (#"* %$,"# ' r"#I M 50 !%$ "$,' p r !"$, ( !r = %( ( "7"r!=!% '$,"# (' ("( ; ("##"# r #II M 50 !%$ "$,' p r !"$, ( # +',Kr% ( # !r # '! + '( # " r"#"r ' (" !r # #"! +p ,'r r"# ,'( ( p"r= ( "+ ! r# .P'r' # ">"%, # ( %+%," r">"r%( $ %,"+ I !r = %( ( "7"r!=!% #"r: ' "("( ; (' ! $,r%/ % ; # !%' # /r" !r = %( " '$,"# (' ("( ; (' pr %#; p'r'

%+p #, (" r"$(' #"+ ! +p ,'r p r + # r # # /r" p',r%+ $% = %TRATA ENTO DO IR FONTEO# r # # >r"r; r","$ ; (" IRF p" ' ' = ,' (" 15 . N /"$">%!%:r% p"## ' r=(%!,r%/ ,'(' p" !r r"' ' > $," #"r: ! $#%("r'(' ! + '$,"!%p' ; ( (" %( ! +p"$#'('! + " 6 "r r",%( p r !'#%; ( p'*'+"$, !r (%, (" r # ' ,=, (" r"+ $"r' ; (!'p%,' prKpr% ' #" ,%, 'r #K!% # '!% $%#,'#.N !'# (" ,r%/ ,' ; p" L !r Pr"#Ar/%,r'( ' > $," #"r: ! $#%("r'(' ! + '$,"!%p' ; ( (" %( . N # ("+'%# !'# # # r"$(%+"$, # p'* # ' p"## ' r=(%!' +"#+ " %#"$,' ' p"## ' >=#

#"r: ! $#%("r'(' ,r%/ ,'(' "7! #% '+"$," $' > $,". N !'# (" r # p'* # ' p"## ' >=#%!' ' ,r%/ ,' ; (">%$%,% ' $; #" ! +p"$#'$( $"+


17/23

17

'(%!% $'$( ' # ("+'%# r"$(%+"$, # ,r%/ ,: "%#.B'#" p'r:*r'> 3 ( 'r,%* V^ (' L"% [email protected]`AÇÃO DOS [UROS

O# r # p'* # r"!"/%( # #"r; ! $,'/% %)'( # #"* $( ' "*%# ' ; ,r%/ ,r"#p"!,% '+"$," ! + ("#p"#' >%$'$!"%r' r"!"%,' >%$'$!"%r'.A# "+pr"#'# p ("r; ("( )%r p'r' ">"%, # (" 'p r' ; ( !r r"' " (' /'#" (" !: ! ('! $,r%/ % ; # !%' # /r" !r # r # p'* # !r"(%,'( # %$(% %( ' %)'(' +"$," '#K!% # '!% $%#,'# ' ,=, (" r"+ $"r' ; ( !'p%,' prKpr% !' ! '( # # /r" '# ! $, p',r%+ $% = %( " %+%,'( # - 'r%' ; pr r',' (%' (' T'7' (" [ r # (" L $* Pr') M T

L"% V.24V@V5 'r,. VX " 'r,. 34 ( R"* '+"$, ( IR " ! $(%!% $'( - "7%#,9$!%' (" ! +p ,'( # '$,"# (' ("( ; ( # r # (" !r # '! + '( # " r"#"r '# (" !r # "++ $,'$," %* ' # p"r% r ' ' r (" ( '# ")"# # r # ' #"r"+ p'* # !r"(%,'( #.a: r","$ ; $' > $," (" 15 # /r" ' r r"#p"!,% . D"##' > r+' 6: *'$6 ! + #"* %$," p '$" '+"$,I+p #, (" R"$(' r",9+" 15 ( # #K!% # +'# ("( )" %$,"*r' +"$," ! + ("#p"#'>%$'$!"%r' ("$,r ( # %+%,"# " ! $(% "r"$ ' p (" r"# ,'r "+ +"$ r IRP[ (" ', 10 # /r"

' r p'* @!r"(%,'( ( # r #.

N ,' ' ,r%/ ,' ; p'r' # #K!% # p"## '# >=#%!'# "7! #% ' $' > $," Y 3 'r,. V V24V@V5 .C $,r%/ % ; S !%' p (" ("( )%r" ', 100 ( ' r p'* @!r"(%,'( ("$,r ( # %+! $(%


18/23

18

L !r # A! + '( #1.000.000 00T ,' P',r%+ $% L= %(

4.850.000 00

L !r ( E7"r!=!% '$,"# ( # r # #@!'p%,' prKpr%00.000 00

,'7' '$ ' M T[LP12

D"+ $#,r',% ( C: !

b T ,' P',r%+ $% L= %(4.850.000 00

& R"#"r ' (" R"' ' %' ;500.000 00

c B'#" (" C: !

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A = ,'12

' r ( # [ r #522.000 00

L%+%," (" D"( ,%/% %('(" '% r ' r ("

50 L !r ( E7"r!=!% 500.000 7 50250.000 00O

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19/23


20/23


21/23

21

3 .500 00 31@12@0

[ r # C'p. Pr p. ' P'*'r M #K!% B M P'##% C%r! '$,"' r IRRF #@ r # #@ !'p%,' prKpr% r">. "7"r!=!% (" 200 ( #K

3 .500 00 31@12@0IRRF ' r"! 6"r M P'##% C%r! '$,"

r. IRRF #@ r # #@ !'p%,' prKpr% r">. "7"r!=!% (" 2

5.000 00


22/23

22

CONCLUSÃO

C $!r",%)'+ # " ' %+p r, $!%' (" C $,'/% %('(" A '$ '(' ' !'p'!%,' ; ( ' $ p'r' '"7"! ; (" pr !"(%+"$, # (" ' #,"# " " '/ r' ; (" ("+ $#,r'


23/23

23

RE ER NCIAS !I!LIOGRA ICAS

PERE` [UNIOR [ # a"r$'$(")Z OLI EIRA L %# 'r,%$# (". C $,'/% %('(" A '$ '(' . ."(. S; P' A, '# 2010.

6,,p @@ .! #%>.! +./r@+ #,r'.'#p?'r % cpQ! $,'#12 . A!"## "+ 02 >" . 2013.

AL EIDA 'r!" C' ' !'$,%. C $,'/% %('(" ' '$ '('. S; P' A, '#. 2010.

RIBEIRO O#$% r'. C $,'/% %('(" ' '$ '('. S; P' S'r'% '. 200V.

SCa IDT P' Z SANTOS [ # L %) ( #Z FERNANDES L !%'$" A "#. C $,'/% %('' '$ '('. S; P' A, '#. 2008.

FIPECAFI@USP. '$ ' (" ! $,'/% %('(" ('# # !%"('("# p r '

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