GRUPO

Educao a Distncia

Caderno de Estudos

ANLISE DAS DEMONSTRAES

CONTBEIS

Prof. Arlete Regina Floriani

UNIASSELVI
2013

NEAD
 Copyright UNIASSELVI 2013

Elaborao:
Prof. Arlete Regina Floriani

Reviso, Diagramao e Produo:

Centro Universitrio Leonardo da Vinci - UNIASSELVI

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UNIASSELVI Indaial.

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Anlise das demonstraes contbeis / Arlete Regina Floriani.
Indaial : Uniasselvi, 2013.

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Contabilidade analtica Financeira.

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Prof. Arlete Regina Floriani

UNI
Oi!! Eu sou o UNI, voc j me conhece das outras disciplinas.
Estarei com voc ao longo deste caderno. Acompanharei os seus
estudos e, sempre que precisar, farei algumas observaes.
Desejo a voc excelentes estudos!

UNI

iv
 SUMRIO

UNIDADE 1: DEMONSTRAES CONTBEIS  1

TPICO 1: AS DEMONSTRAES CONTBEIS SEGUNDO A LEI N 6.404/76;

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$WLYR3HUPDQHQWHWDPEpPGHSHQGHGHVVHVFUpGLWRVGHFXUWRSUD]R

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RDXWRU0$7$5$==2 B
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6LOYDH[SOLFDTXHRtQGLFHGHOLTXLGH]FRUUHQWHWDPEpPFKDPDGRGHcurrent ratio

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H[HUFtFLRVHJXLQWHSDUDSDJDUDVGtYLGDVTXHYHQFHUmRQRPHVPRSUD]R

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LC = AC
PC

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$WLYR&LUFXODQWH $&
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EXEMPLO: CIA. MISTERIOSA

48$'52/,48,'(=&255(17(
Contas X2 Resultado X3 Resultado
$WLYR&LUFXODQWH  1,23  
3DVVLYR&LUFXODQWH  
)217($DXWRUD
A
N

L
/LTXLGH]FRUUHQWHAC  AC  
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D HQRH[HUFtFLRGH;HVWHVDOGRDXPHQWRXSDUD5GHGLQKHLURHPFDL[DSDUDFDGD5
E GHGtYLGD2EVHUYDVHTXHRGHVHPSHQKRGRH[HUFtFLR;IRLPHOKRUTXHR;SRUTXH
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N
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T
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O
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3 LIQUIDEZ SECA

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tQGLFHGRVGHPDLVVXSHUPHUFDGRV

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LS = AC - E
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C
pagar suas dvidas, na hiptese extrema de a empresa sofrer
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uma paralisao de suas vendas, ou se o seu estoque se tornasse N
obsoleto. T

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EXEMPLO: CIA. MISTERIOSA

48$'52/,48,'(=6(&$
Contas X2 Resultado X3 Resultado
$WLYR&LUFXODQWH  
&UpGLWRV    1,01
Estoques 330,00 
3DVVLYR&LUFXODQWH  
)217($DXWRUD

/LTXLGH]VHFD$&(  $&(  

3&3&

,QWHUSUHWDomRGRVUHVXOWDGRVREWLGRVDWUDYpVGHVWHH[HPSORTXHWDPEpPWHPD
QDOLGDGHGHPRVWUDUDFDSDFLGDGHGHSDJDPHQWRGDHPSUHVDH[FOXtPRVRYDORUGRVHVWRTXHV
SRUTXHVHEXVFDYHULFDUTXDOpDFDSDFLGDGHGHDHPSUHVDVDOGDURVVHXVFRPSURPLVVRV
QDKLSyWHVHGHQmRYHQGHUQDGDGRVHXHVWRTXH'HVWDIRUPDpSRVVtYHOREVHUYDUTXHD&LD
0LVWHULRVD QR H[HUFtFLR ; SRVVXtD HP FDL[D 5  SDUD FDGD 5  GH GtYLGD H QR
H[HUFtFLRGH;HVWHVDOGRDXPHQWRXSDUD5GHGLQKHLURHPFDL[DSDUDFDGD5GH
GtYLGD1HVWHFDVRDHPSUHVDDSUHVHQWDGHSHQGrQFLDGRFDSLWDOGHWHUFHLURVQRH[HUFtFLR;
RXVHMDVHDHPSUHVDGHVHMDUSDJDUVHXVFRPSURPLVVRVQRYHQFLPHQWRWHUiTXHHPSUHVWDU
5SDUDFDGD5GHGtYLGD1RH[HUFtFLR;KRXYHXPDPHOKRUDQDHPSUHVDHQD
KLSyWHVHGHQmRYHQGHUQDGDGRVHXHVWRTXHDHPSUHVDFRQVHJXLUiVDOGDUVXDVGtYLGDVQR
YHQFLPHQWRHDLQGDDVVLPVREUDUiHPFDL[D5SDUDFDGD5GHGtYLGD

A
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RTAN
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i
S Quanto MAIOR for o resultado apurado, MELHOR.
E

D
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D
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N
S
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R 'HDFRUGRFRP6LOYDSRtQGLFHGHOLTXLGH]JHUDOpWDPEpPFRQKHFLGR
A
por current and long term assets to liabilities HPRVWUDTXDOpRYDORUTXHDHPSUHVDSRVVXLHP

E GLQKHLUREHQVHGLUHLWRVUHDOL]iYHLVDFXUWRHDORQJRSUD]RSDUDID]HUIDFHjVVXDVGtYLGDV
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LIQUIDEZ GERAL = AC + RLP
B
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PC + ELP
I
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$& $WLYR&LUFXODQWH
5/3 5HDOL]iYHOD/RQJR3UD]R
3& 3DVVLYR&LUFXODQWH
(/3 ([LJtYHOD/RQJR3UD]R

([HPSORD&LD0LVWHULRVDQRDQRGH;DSUHVHQWRXRVVHJXLQWHVGDGRVQREDODQoR
SDWULPRQLDO

48$'52%$/$1d23$75,021,$/
Ativo Valores R$ Passivo + PL Valores R$
&LUFXODQWH  &LUFXODQWH 
1mR&LUFXODQWH 1mR&LUFXODQWH
5HDOL]iYHOD/RQJR3UD]R  ([LJtYHOD/RQJR3UD]R 
,PRELOL]DGR  3DWULP{QLROtTXLGR 
TOTAL DO ATIVO 31.429 TOTAL DO PASSIVO 31.429
)217($DXWRUD

&DOFXODQGRD/LTXLGH]*HUDOWHUHPRV/* $&5/3
3&(/3

/*   



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IMPO
RTAN
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i
Este indicador demonstra que, se a empresa fosse parar de realizar
suas atividades naquele momento, pagaria suas dvidas com seu
Ativo Circulante e realizvel a longo prazo, no precisando, para
isto, vender seu imobilizado.

5HLV  FRUURERUD YDL XP SRXFR DOpP H H[SOLFD TXH D OLTXLGH] JHUDO PHGH D
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5 LIQUIDEZ IMEDIATA

([SOLFDP 3DGRYH]H H %HQHGLFWR  TXH HVWH LQGLFDGRU p DTXHOH TXH UHDOPHQWH
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O
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Exemplo:

CIA. MISTERIOSA
48$'52&,$0,67(5,26$
Contas X2 Resultado X3 Resultado
$WLYR&LUFXODQWH  
'LVSRQLELOLGDGHV 430,00  610,00 0,33
&DL[DH%DQFRV  
$SOLF)/LT,PHG  
Crditos 490,00 1.260,00
Estoques 330,00 
3DVVLYR&LUFXODQWH  
)217($DXWRUD

&DOFXODQGRDOLTXLGH]LPHGLDWDWHUHPRV/, D
PC

X2 X3

/,  /,  



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QDQFHLUDVGHOLTXLGH]LPHGLDWDSDUD5GHGtYLGDDOLTXLGDUGHFXUWRSUD]RHQTXDQWR
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A
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$UPDP TXH QmR p QRUPDO D PDQXWHQomR FRQVWDQWH GH HOHYDGRV LQGLFDGRUHV GH OLTXLGH] D
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RESUMO DO TPICO 1

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ATIVO CIRCULANTE PASSIVO CIRCULANTE

'LVSRQLELOLGDGHV 300 6DOiULRVD3DJDU 
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TOTAL 900 TOTAL 1.900

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INDICADORES DE ESTRUTURA
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