Qual conta não aparece no balanço?
Qual conta não aparece no balanço? São ativos e passivos que não estão registrados no balanço, mas que ainda podem impactar a posição financeira da empresa. Exemplos de itens fora do balanço incluem arrendamentos operacionais, joint ventures e passivos contingentes.
- Valor justo de mercado dos ativos. Geralmente, os itens do balanço são refletidos ao custo. ...
- Ativos intangíveis (ágio acumulado) ...
- Valor de varejo do estoque disponível. ...
- Valor da sua equipe. ...
- Valor dos processos. ...
- Depreciação. ...
- Amortização. ...
- Reserva LIFO.
Resposta e explicação:
A resposta correta é C)Vendas. Vendas é uma conta de demonstração de resultados de natureza temporária. Não está incluído no balanço.
Despesas com dividendos e serviços públicosnão apareceria em um balanço patrimonial. Ambos são lucros retidos; ambos são lucros retidos negativos, para ser mais específico.
O balanço é um instantâneo no tempo que mostra ativos, passivos e patrimônio líquido, mas não inclui contas que refletem transações durante um período, como os valores de ações e títulos na conta corrente.
Sequência geral de contas em um balanço
As contas do ativo circulante incluem caixa, contas a receber, estoque e despesas antecipadas, enquanto as contas de ativos de longo prazo incluem investimentos de longo prazo, ativos fixos e ativos intangíveis.
Dividendosnão será encontrado na demonstração de resultados. Os dividendos representam uma distribuição do lucro líquido de uma empresa. Eles não são uma despesa e não precisam ser pagos. Em vez disso, se uma empresa tiver lucro líquido e decidir que deseja pagar dividendos, ela poderá.
Responder. Explicação: A auditoria do balanço não incluiverificações de rotina.
As contas a pagar estão no balanço patrimonial ou na demonstração de resultados?As contas a pagar aparecem no balanço, não a demonstração de resultados. As contas a pagar são um passivo porque são uma dívida com outra parte, e não um item de receita ou despesa.
Qual dos itens a seguir não seria relatado como um ativo no balanço patrimonial?
Os ativos comerciais incluem dinheiro no banco, equipamentos, estoque, contas a receber e outras quantias devidas à empresa. Por isso,um edifício que foi alugado pela empresa para seu usonão seria considerado um activo porque a empresa não tem propriedade desse edifício.
As contas que não aparecem no balanço incluem itens fora do balanço, comodespesas de pesquisa e desenvolvimento, passivos contingentes e contratos de arrendamento.
Os lucros retidos aparecem na seção de patrimônio líquido do balanço patrimonial. Na maioria das demonstrações financeiras, há uma seção inteira destinada ao cálculo dos lucros retidos.
| Ativos | Passivos | Equidade |
|---|---|---|
| Dinheiro | Contas a pagar | Capital social |
| Contas a receber | Salários pagáveis | Capital Integralizado Adicional |
| Suprimentos | Despesas acumuladas | Lucros acumulados |
| Inventário | Receita não obtida |
Uma conta T éum termo informal para um conjunto de registros financeiros que usam a contabilidade por partidas dobradas. É chamada de conta T porque os lançamentos contábeis são dispostos em forma de T.
A demonstração do resultado apresentareceitas, despesas e lucro líquido. Os componentes da demonstração de resultados incluem: receitas; custo das vendas; despesas com vendas, gerais e administrativas; Outras despesas de operação; receitas e despesas não operacionais; ganhos e perdas; itens não recorrentes; Resultado líquido; e EPS.
Um balanceteé um extrato e não é uma conta. Verdadeiro.
Balanço patrimonial
Os itens nas colunas de ativos e passivos são normalmente apresentados por ordem de liquidez, sendo os itens mais líquidos reportados primeiro. O auditor pode verificara existência de ativos e passivos e a veracidade dos valores apresentados.
Terraé considerado um ativo fixo ou ativo não circulante na contabilidade e não um ativo circulante. Leia também: O que são ativos circulantes.
Os activos que não estão registados nos livros de contas sãoAtivos não registrados.
Qual das opções a seguir não aparecerá na demonstração do patrimônio líquido?
Resposta e explicação: Todas as opções fornecidas, excetotítulos pagáveisdeve ser relatado na seção de patrimônio líquido do balanço patrimonial da empresa. Títulos a pagar são os passivos da empresa que devem ser pagos pela empresa emissora aos seus titulares.
Açõesnão são incluídos na demonstração de lucros acumulados.
O foco principal dos relatórios financeiros são as informações sobre os lucros e seus componentes. Portanto, as demonstrações financeiras não consideramativos e passivos expressos em termos não monetários.
O patrimônio líquido é registrado no balanço patrimonial no final do período contábil do negócio. É obtido deduzindo o passivo total do ativo total.
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