Respostas Exercicios

BALANO PATRIMONIAL - BP
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
Banco do Brasil S/A c/c
CRDITOS
clientes
ESTOQUES
mercadorias estoque
NO CIRCULANTE
ATIVO REALIZVEL A LONGO PRAZO
participaes societrias temporrias
INVESTIMENTOS
participaes societrias
IMOBILIZADO
mquinas
mveis e utenslios
( - ) depreciaes acumuladas
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x1
########
########
########
5,600.00
7,150.00
########
########
2,216.80
2,216.80
########
2,000.00
2,000.00
3,000.00
3,000.00
########
########
5,000.00
(2,200.00)
5,000.00
5,000.00
########
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
ICMS a pagar
2,000.00
PIS/Cofins a pagar
2,000.00
FINANCIAMENTOS BANCRIOS
########
BRDE conta emprstimo
2,000.00
NO CIRCULANTE
2,000.00
FINANCIAMENTOS BANCRIOS LP
3,000.00
BNDES conta financiamento
3,000.00
PATRIMNIO LQUIDO
########
CAPITAL SOCIAL
########
Capital Social
5,000.00
RESERVAS DE LUCROS
(1,000.00)
Reservas de Lucros
5,000.00
5,000.00
######## TOTAL DO PASSIVO + PATRIMNIO LQUIDO
2000x1
########
(7,875.00)
########
(4,433.20)
########
(1,950.00)
(150.00)
(1,200.00)
(600.00)
########
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

1. Receita Operacional Bruta
2. ( - ) Dedues sobre Vendas
3. ( = ) Receita Operacional Lquida
4. ( - ) CMV
5. ( = ) Lucro Bruto
6. ( - ) Despesas Operacionais
( - ) despesas com vendas
( - ) despesas administrativas
( + / - ) resultado financeiro
7. ( = ) Resultado Operacional
2000x1
########
########
########
8,101.70
6,000.00
6,273.30
4,062.70
2,210.60
1,000.00
1,000.00
########
########
########
########
########
########
########
########
########
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
0.00
1,000.00
1,000.00
########
########
########
########
########
########
########
########
########
2000x1
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
CRDITOS
clientes
ESTOQUES
mercadorias estoque
NO CIRCULANTE
INVESTIMENTOS
IMOBILIZADO
mquinas
mveis e utenslios
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
impostos a pagar
2,000.00
2,000.00
######## NO CIRCULANTE
2,000.00
2,000.00
3,000.00
PATRIMNIO LQUIDO
3,000.00
CAPITAL SOCIAL
########
Capital Social
########
RESERVAS DE LUCROS
5,000.00
Reservas de Lucros
(1,000.00)
5,000.00
5,000.00

2000x1
4. ( - ) CMV
( + ) resultado financeiro
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
2000x1
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
1,000.00
1,000.00
########
########
########
########
########
########
########
########
########
2000x2
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
CRDITOS
clientes
Banco do Brasil S/A aplicaes financeiras
ESTOQUES
mercadorias estoque
NO CIRCULANTE
INVESTIMENTOS
IMOBILIZADO
mquinas
mveis e utenslios
veculos
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x1
68,766.80
40,966.80
12,750.00
5,600.00
7,150.00
26,000.00
26,000.00
0.00
2,216.80
2,216.80
27,800.00
2,000.00
2,000.00
0.00
3,000.00
3,000.00
17,800.00
15,000.00
5,000.00
0.00
(2,200.00)
5,000.00
5,000.00
68,766.80
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
ICMS a pagar
0.00
PIS/Cofins a pagar
2,000.00
impostos a pagar
2,000.00
########
2,000.00
Banco do Brasil S/A conta emprstimo
2,000.00
NO CIRCULANTE
0.00
3,000.00
3,000.00
######## PATRIMNIO LQUIDO
########
CAPITAL SOCIAL
5,000.00
Capital Social
0.00
RESERVAS DE LUCROS
(1,000.00)
Reservas de Lucros
5,000.00
5,000.00
2000x1
30,000.00
(7,875.00)
22,125.00
(4,433.20)
17,691.80
(1,950.00)
(150.00)
(1,200.00)
(600.00)
15,741.80
0.00
0.00
15,741.80
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
0.00
0.00
9,000.00
2000x2
4. ( - ) CMV
8. ( - ) Perdas de Capital
9. ( + ) Resultado Positivo Equivalncia Patrimonial
10. ( = ) Resultado antes das participaes
2000x2
2000x1
########
########
########
8,101.70
6,000.00
6,273.30
4,062.70
2,210.60
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
########
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
0.00
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
########
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
CRDITOS
clientes
ESTOQUES
mercadorias estoque
NO CIRCULANTE
INVESTIMENTOS
IMOBILIZADO
mquinas
mveis e utenslios
veculos
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x2
#########
90,975.00
81,675.00
61,826.70
19,848.30
9,300.00
8,000.00
1,300.00
0.00
0.00
23,100.00
6,000.00
0.00
6,000.00
5,000.00
5,000.00
7,100.00
0.00
5,000.00
5,000.00
(2,900.00)
5,000.00
5,000.00
#########
2000x1
68,766.80
40,966.80
12,750.00
5,600.00
7,150.00
26,000.00
26,000.00
0.00
2,216.80
2,216.80
27,800.00
2,000.00
2,000.00
0.00
3,000.00
3,000.00
17,800.00
15,000.00
5,000.00
0.00
(2,200.00)
5,000.00
5,000.00
68,766.80
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
ICMS a pagar
0.00
PIS/Cofins a pagar
2,000.00
impostos a pagar
2,000.00
########
2,000.00
2,000.00
NO CIRCULANTE
0.00
3,000.00
3,000.00
########
CAPITAL SOCIAL
5,000.00
Capital Social
0.00
RESERVAS DE LUCROS
(1,000.00)
Reservas de Lucros
5,000.00
5,000.00
2000x2
40,000.00
(9,000.00)
31,000.00
(2,216.80)
28,783.20
(600.00)
0.00
(1,700.00)
1,100.00
28,183.20
-2,500.00
2,000.00
27,683.20
2000x1
30,000.00
(7,875.00)
22,125.00
(4,433.20)
17,691.80
(1,950.00)
(150.00)
(1,200.00)
(600.00)
15,741.80
0.00
0.00
15,741.80
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
0.00
0.00
9,000.00

4. ( - ) CMV
2000x2
40,150.00
19,000.00
0.00
0.00
0.00
9,000.00
0.00
0.00
9,000.00
10,000.00
0.00
10,000.00
21,150.00
21,150.00
11,150.00
10,000.00
73,925.00
20,000.00
20,000.00
53,925.00
53,925.00
2000x1
########
########
########
8,101.70
6,000.00
6,273.30
4,062.70
2,210.60
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
0.00
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
######## ######## ########
2000x3
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
CRDITOS
clientes
ESTOQUES
mercadorias estoque
NO CIRCULANTE
INVESTIMENTOS
IMOBILIZADO
terrenos
mquinas
mveis e utenslios
veculos
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x2
#########
90,975.00
81,675.00
61,826.70
19,848.30
9,300.00
8,000.00
1,300.00
0.00
0.00
23,100.00
6,000.00
0.00
6,000.00
5,000.00
5,000.00
7,100.00
0.00
0.00
5,000.00
5,000.00
(2,900.00)
5,000.00
5,000.00
#########
2000x1
68,766.80
40,966.80
12,750.00
5,600.00
7,150.00
26,000.00
26,000.00
0.00
2,216.80
2,216.80
27,800.00
2,000.00
2,000.00
0.00
3,000.00
3,000.00
17,800.00
0.00
15,000.00
5,000.00
0.00
(2,200.00)
5,000.00
5,000.00
68,766.80
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
ICMS a pagar
0.00
PIS/Cofins a pagar
2,000.00
impostos a pagar
2,000.00
########
2,000.00
2,000.00
NO CIRCULANTE
0.00
3,000.00
3,000.00
0.00
CAPITAL SOCIAL
########
Capital Social
5,000.00
RESERVAS DE LUCROS
0.00
Reservas de Lucros
(1,000.00)
5,000.00
5,000.00
2000x2
40,000.00
(9,000.00)
31,000.00
(2,216.80)
28,783.20
(600.00)
0.00
(1,700.00)
1,100.00
28,183.20
-2,500.00
0.00
2,000.00
27,683.20
2000x1
30,000.00
(7,875.00)
22,125.00
(4,433.20)
17,691.80
(1,950.00)
(150.00)
(1,200.00)
(600.00)
15,741.80
0.00
0.00
0.00
15,741.80
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
0.00
0.00
0.00
9,000.00
2000x3
4. ( - ) CMV
9. ( - ) Resultado Negativo Equivalncia Patrimonial
2000x3
2000x2
40,150.00
19,000.00
0.00
0.00
0.00
9,000.00
0.00
0.00
9,000.00
10,000.00
0.00
10,000.00
21,150.00
21,150.00
11,150.00
10,000.00
73,925.00
20,000.00
20,000.00
53,925.00
53,925.00
2000x1
########
########
########
8,101.70
6,000.00
6,273.30
4,062.70
2,210.60
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
0.00
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
######### ######## ########
ATIVO
CIRCULANTE
DISPONIBILIDADE
caixa
CRDITOS
clientes
ESTOQUES
mercadorias estoque
NO CIRCULANTE
INVESTIMENTOS
IMOBILIZADO
terrenos
mquinas
mveis e utenslios
veculos
INTANGVEL
marcas e patentes
TOTAL DO ATIVO
2000x3
91,875.00
45,975.00
45,975.00
35,326.70
10,648.30
0.00
0.00
0.00
0.00
0.00
45,900.00
6,000.00
0.00
6,000.00
4,000.00
4,000.00
30,900.00
25,000.00
0.00
5,000.00
5,000.00
(4,100.00)
5,000.00
5,000.00
91,875.00
2000x2
#########
90,975.00
81,675.00
61,826.70
19,848.30
9,300.00
8,000.00
1,300.00
0.00
0.00
23,100.00
6,000.00
0.00
6,000.00
5,000.00
5,000.00
7,100.00
0.00
0.00
5,000.00
5,000.00
(2,900.00)
5,000.00
5,000.00
#########
2000x1
68,766.80
40,966.80
12,750.00
5,600.00
7,150.00
26,000.00
26,000.00
0.00
2,216.80
2,216.80
27,800.00
2,000.00
2,000.00
0.00
3,000.00
3,000.00
17,800.00
0.00
15,000.00
5,000.00
0.00
(2,200.00)
5,000.00
5,000.00
68,766.80
2000x
######## PASSIVO
######## CIRCULANTE
5,500.00
FORNECEDORES
5,000.00
fornecedores
500.00
ttulos a pagar
6,000.00
IMPOSTOS A PAGAR
6,000.00
ICMS a pagar
0.00
PIS/Cofins a pagar
2,000.00
impostos a pagar
2,000.00
########
2,000.00
2,000.00
NO CIRCULANTE
0.00
3,000.00
3,000.00
0.00
CAPITAL SOCIAL
########
Capital Social
5,000.00
RESERVAS DE LUCROS
0.00
Reservas de Lucros
(1,000.00)
5,000.00
5,000.00
2000x2
40,000.00
(9,000.00)
31,000.00
(2,216.80)
28,783.20
(600.00)
0.00
(1,700.00)
1,100.00
28,183.20
-2,500.00
0.00
2,000.00
27,683.20
2000x1
30,000.00
(7,875.00)
22,125.00
(4,433.20)
17,691.80
(1,950.00)
(150.00)
(1,200.00)
(600.00)
15,741.80
0.00
0.00
0.00
15,741.80
2000x
########
(1,500.00)
########
(3,000.00)
########
(1,500.00)
(2,000.00)
(1,250.00)
1,750.00
9,000.00
0.00
0.00
0.00
9,000.00

4. ( - ) CMV
9. ( - ) Resultado Negativo Equivalncia Patrimonial
2000x3
0.00
0.00
0.00
0.00
0.00
(2,200.00)
0.00
(1,700.00)
(500.00)
(2,200.00)
0.00
-1,000.00
0.00
-3,200.00
2000x3
21,150.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,150.00
21,150.00
11,150.00
10,000.00
70,725.00
70,000.00
70,000.00
725.00
725.00
2000x2
40,150.00
19,000.00
0.00
0.00
0.00
9,000.00
0.00
0.00
9,000.00
10,000.00
0.00
10,000.00
21,150.00
21,150.00
11,150.00
10,000.00
73,925.00
20,000.00
20,000.00
53,925.00
53,925.00
2000x1
########
########
########
8,101.70
6,000.00
6,273.30
4,062.70
2,210.60
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
2000x
########
########
########
5,000.00
6,000.00
0.00
0.00
0.00
0.00
1,000.00
1,000.00
0.00
########
########
########
0.00
########
########
########
########
########
91,875.00 ######### ######## ########
DEMONSTRAO DOS FLUXOS DE CAIXA - MTODO DIRETO
2000x3
R$
1. ATIVIDADES OPERACIONAIS
ENTRADAS
vendas a vista
recebimento de clientes
SADAS
pagamento a fornecedores
pagamento de despesas
pagamento de tributos
SALDO
2. ATIVIDADES DE INVESTIMENTO
ENTRADAS
venda de imobilizado
venda de participaes societrias
receitas financeiras
8,000.00
8,000.00
(9,500.00)
(500.00)
(9,000.00)
(1,500.00)
500.00
500.00
DEMONSTRAO DOS FLUXOS DE CAIXA - MTODO INDIRETO
2000x2
R$
2000x1
R$
58,000.00
32,000.00
26,000.00
10,000.00
(20,875.00)
(14,101.70)
(500.00)
(6,273.30)
(3,300.00)
(3,000.00)
(300.00)
37,125.00
1. ATIVIDADES OPERACIONAIS
Resultado Lquido do Exerccio
Ajustes
( + ) Depreciaes
( + ) Perdas de Capital
( + ) Resultado Negativo da Equivalncia Patrimonial
( - ) Resultado Positivo da Equivalncia Patrimonial
Variaes nos ativos e passivos circulantes
( + ) Aumento no passivo circulante
( + ) Reduo no ativo circulante
( - ) Aumento no ativo circulante
( - ) Reduo no passivo circulante
Outros ajustes
( + ) Despesas financeiras
( - ) Receitas financeiras
10,000.00
6,700.00
15,300.00
12,000.00
2,000.00
1,300.00
600.00
-25,000.00
-6,000.00
-6,000.00
0.00
SALDO
(24,500.00)
3. ATIVIDADES DE FINANCIAMENTO
ENTRADAS
aporte de capital
emprstimos
0.00
600.00
25,000.00
5,000.00
20,000.00
0.00
(11,000.00)
(10,000.00)
(1,200.00)
(1,000.00)
(50.00)
(1,000.00)
(200.00)
(50.00)
SALDO
(11,000.00)
23,800.00
(37,000.00)
82,975.00
45,975.00
70,225.00
12,750.00
82,975.00
7,250.00
5,500.00
12,750.00
2000x3
35,326.70
10,648.30
2000x2
61,826.70
19,848.30
1,300.00
82,975.00
2000x1
5,600.00
7,150.00
2000x
5,000.00
500.00
12,750.00
5,500.00
COMPOSIO DOS SALDOS DE CAIXA

espcie - caixa
depsitos - conta corrente Banco do Brasil S/A
aplicao financeira - Banco do Brasil S/A
TOTAL
45,975.00
-3,200.00
27,683.20
15,741.80
1,200.00
0.00
1,000.00
1,200.00
2,500.00
1,200.00
-2,000.00
0.00
9,375.00
-11,375.00
1,000.00
-500.00
200.00
-1,300.00
1,200.00
-600.00
-1,500.00
37,125.00
6,700.00
500.00
0.00
0.00
500.00
15,300.00
12,000.00
2,000.00
1,300.00
600.00
SADAS
aquisio investimento BB
aquisio imobilizado
-25,000.00
-6,000.00
-6,000.00
0.00
SALDO
-24,500.00
9,300.00
600.00
0.00
0.00
0.00
25,000.00
5,000.00
20,000.00
0.00
SADAS
pagamento de emprstimos
pagamento de despesas financeiras
-11,000.00
-10,000.00
-1,000.00
-1,200.00
-1,000.00
-200.00
-50.00
SALDO
-11,000.00
23,800.00
-50.00
-37,000.00
82,975.00
45,975.00
70,225.00
12,750.00
82,975.00
7,250.00
5,500.00
12,750.00
2000x3
35,326.70
10,648.30
2000x2
61,826.70
19,848.30
1,300.00
82,975.00
2000x1
5,600.00
7,150.00
2000x
5,000.00
500.00
12,750.00
5,500.00
2. ATIVIDADES DE INVESTIMENTO
ENTRADAS
venda de imobilizado
venda de participaes societrias
receitas financeiras
SADAS
pagamento de emprstimos
distribuio de lucros
pagamento de despesas financeiras
4. SALDO DO PERODO
5. SALDO INICIAL
6. SALDO FINAL
2000x1
R$
20,216.80
-20,216.80
600.00
-25,000.00
9,300.00
2000x2
R$
8,000.00
0.00
-9,000.00
SALDO
SADAS
aquisio investimento BB
aquisio imobilizado
2000x3
R$
-25,000.00
3. ATIVIDADES DE FINANCIAMENTO
ENTRADAS
aporte de capital
emprstimos
(50.00)
600.00
4. SALDO DO PERODO
5. SALDO INICIAL
6. SALDO FINAL
COMPOSIO DOS SALDOS DE CAIXA
espcie - caixa
depsitos - conta corrente Banco do Brasil S/A
aplicao financeira - Banco do Brasil S/A
TOTAL
45,975.00
-50.00

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BALANO PATRIMONIAL - BP

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

1. Receita Operacional Bruta

######## ######## ########

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

######### ######## ########

DEMONSTRAO DO RESULTADO DO EXERCCIO - DRE

1. Receita Operacional Bruta

91,875.00 ######### ######## ########

DEMONSTRAO DOS FLUXOS DE CAIXA - MTODO DIRETO

DEMONSTRAO DOS FLUXOS DE CAIXA - MTODO INDIRETO

COMPOSIO DOS SALDOS DE CAIXA

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