Composição DFC

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QUESTÃO CERTA: A demonstração dos fluxos de caixa evidencia os ingressos de receitas operacionais, divididas nas categorias originárias e derivadas.

A DFC é composta por:

a. Quadro Principal

b. Quadro de Receitas Derivadas e Originárias

c. Quadro de Transferências Recebidas e Concedidas

d. Quadro de Desembolsos de Pessoal e Demais Despesas por Função

e. Quadro de Juros e Encargos da Dívida

 

MCASP 7ª edição Versão Final

INGRESSOS DAS OPERAÇÕES: Corresponde à receita arrecadada corrente de atividades operacionais, divididas em derivadas e originárias, evidenciando-se a origem e a espécie, considerando-se as respectivas deduções. Inclui, ainda, a remuneração das disponibilidades e a s transferências intragovernamentais e intergovernamentais.

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QUESTÃO CERTA: A Demonstração dos Fluxos de Caixa (DFC) apresenta as entradas e saídas de caixa e as classifica em fluxos operacional, de investimento e de financiamento. A DFC identificará: as fontes de geração dos fluxos de entrada de caixa; os itens de consumo de caixa durante o período das demonstrações contábeis; e o saldo do caixa na data das demonstrações contábeis

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