Despesa Pública sob enfoque orçamentário e patrimonial


QUESTÃO ERRADA: Do ponto de vista orçamentário, as despesas públicas correspondem aos decréscimos nos benefícios econômicos durante o período contábil, sob a forma de saída de recursos, redução de ativos ou incremento em passivos, que resultem em decréscimo do patrimônio líquido.

ERRADA, É do ponto de vista PATRIMONIAL. Isso porque, despesas públicas, do ponto de vista orçamentário, englobam as despesas correntes e de capital.

Despesas correntes => alteram o patrimônio líquido, despesas efetivas.

Despesas de capital => não alteram o patrimônio líquido, decorrem de uma mutação patrimonial. Despesas não efetivas. A afirmativa diz:” … Despesas públicas (Não especifica, portanto, engloba as despesas corrente e de capital) … que resultem em decréscimo do patrimônio líquido (Somente as despesas correntes alteram o patrimônio líquido). A afirmativa estaria correta se no lugar de “Despesas públicas” estivesse escrito “Despesas correntes”

QUESTÃO CERTA: Sob o enfoque patrimonial, a despesa pública é definida como um decréscimo nos benefícios econômicos durante o período contábil, sob a forma de saída de recursos ou redução de ativos ou incremento em passivos que resulte em decréscimo do patrimônio líquido.

De acordo com a Resolução do Conselho Federal de Contabilidade nº 1.121, de 28 de março
de 2008, que dispõe sobre a estrutura conceitual para a elaboração e apresentação das demonstrações
contábeis, receitas são aumentos nos benefícios econômicos durante o período contábil sob a forma
de entrada de recursos ou aumento de ativos ou diminuição de passivos, que resultem em aumento
do patrimônio líquido e que não sejam provenientes de aporte dos proprietários da entidade e as
despesas são decréscimos nos benefícios econômicos durante o período contábil sob a forma de
saída de recursos ou redução de ativos ou incremento em passivos, que resultem em decréscimo do
patrimônio líquido e que não sejam provenientes de distribuição aos proprietários da entidade. 



  1. I?ve been exploring for a little bit for any high quality articles or weblog posts in this kind of house . Exploring in Yahoo I at last stumbled upon this website. Studying this info So i?m happy to show that I’ve an incredibly excellent uncanny feeling I came upon just what I needed. I most no doubt will make sure to don?t disregard this site and provides it a look regularly.

  2. Hi there! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My blog looks weird when viewing from my apple iphone. I’m trying to find a template or plugin that might be able to resolve this issue. If you have any recommendations, please share. With thanks!

  3. Hey very cool website!! Man .. Excellent .. Amazing .. I’ll bookmark your website and take the feeds also?I’m happy to find so many useful information here in the post, we need work out more strategies in this regard, thanks for sharing. . . . . .

  4. In these days of austerity in addition to relative anxiousness about running into debt, most people balk against the idea of making use of a credit card in order to make purchase of merchandise as well as pay for a holiday, preferring, instead just to rely on the particular tried along with trusted way of making payment – cash. However, if you have the cash on hand to make the purchase completely, then, paradoxically, that’s the best time just to be able to use the credit card for several causes.

  5. What an informative and meticulously-researched article! The author’s thoroughness and capability to present complicated ideas in a digestible manner is truly admirable. I’m extremely impressed by the depth of knowledge showcased in this piece. Thank you, author, for providing your wisdom with us. This article has been a true revelation!

  6. I have taken note that of all varieties of insurance, health care insurance is the most marked by controversy because of the conflict between the insurance cover company’s obligation to remain afloat and the user’s need to have insurance policy. Insurance companies’ commissions on well being plans have become low, consequently some firms struggle to gain profits. Thanks for the concepts you discuss through this blog.

  7. An outstanding share! I’ve just forwarded this onto a co-worker who was conducting a little homework on this. And he in fact ordered me breakfast simply because I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this subject here on your internet site.

  8. I have seen plenty of useful factors on your website about computers. However, I have the thoughts and opinions that lap tops are still more or less not powerful sufficiently to be a good choice if you generally do tasks that require loads of power, just like video enhancing. But for internet surfing, microsoft word processing, and many other frequent computer functions they are just great, provided you do not mind the little screen size. Many thanks sharing your thinking.

  9. Thanks for the distinct tips contributed on this blog site. I have realized that many insurance firms offer consumers generous deals if they choose to insure multiple cars together. A significant volume of households currently have several motor vehicles these days, specifically those with more mature teenage young children still dwelling at home, as well as savings on policies might soon begin. So it is good to look for a great deal.

  10. It is my belief that mesothelioma is definitely the most fatal cancer. It has unusual properties. The more I really look at it the greater I am assured it does not behave like a true solid flesh cancer. If perhaps mesothelioma is a rogue viral infection, in that case there is the probability of developing a vaccine along with offering vaccination to asbestos uncovered people who are open to high risk regarding developing potential asbestos associated malignancies. Thanks for sharing your ideas for this important health issue.

  11. The very core of your writing whilst appearing agreeable originally, did not work properly with me after some time. Someplace throughout the paragraphs you were able to make me a believer unfortunately just for a while. I however have a problem with your leaps in logic and you would do nicely to help fill in those breaks. When you can accomplish that, I could certainly end up being impressed.

  12. is a trusted latest USA News and global news provider. website provides latest insights to new trends and worldwide events. So keep visiting our website for USA News, World News, Financial News, Business News, Entertainment News, Celebrity News, Sport News, NBA News, NFL News, Health News, Nature News, Technology News, Travel News.


Por favor digite seu comentário!
Por favor, digite seu nome aqui