Despesas de seguro pagas antecipadamente

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QUESTÃO CERTA: Uma companhia efetuou, em 1.º/9/2017, pagamento de prêmio de seguro, no valor de R$ 1.800.000, referente à proteção de seus imóveis contra incêndios e outros sinistros pelo prazo de dois anos, a contar da data do pagamento. Considerando-se essa situação hipotética, é correto afirmar que, em 31/12/2017, com referência às despesas de seguro pagas antecipadamente, deve ter constado do ativo não circulante da companhia o valor de: R$ 600.000.

Em 31/12, as 4 parcelas de 2017 já estão apropriadas restando um saldo líquido no AC de 12 parcelas.

O valor do prêmio é de R$ 1.800.000

Em 24 meses, isso dá um valor total de R$ 75.000,00 por mês

Em 31.12.2017 terão transcorridos os meses de setembro, outubro, novembro e dezembro.

Restarão 20 parcelas de R$ 75.000,00.

Dessas 20, 12 estarão no circulante e 8 no não circulante

8 x 75.000 = 600.000,00

QUESTÃO CERTA: Com relação às características e à forma de apresentação das demonstrações contábeis, julgue o item a seguir. Situação hipotética: Em 30 de junho de 2015, o livro diário de determinada empresa registrou a seguinte partida dobrada.

Débito despesas com seguros R$ 2.000,00

Crédito prêmios de seguros a apropriar R$ 2.000,00

Assertiva: Nesse caso, as informações se referem a um lançamento de ajuste — decorrente da aplicação do princípio da competência — para reconhecimento da despesa com o prêmio de seguros, que havia sido pago antecipadamente.

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Segundo o princípio da competência, as despesas são incluídas na apuração do resultado no momento em que são incorridas, independentemente do pagamento.

Se um seguro é pago antecipadamente, ocorre o seguinte lançamento:

C – Caixa (Ativo Circulante)

D – Prêmio de seguros a apropriar (Ativo Circulante)

Porém, a apropriação do seguro é feita mensalmente. Razão pela qual há o seguinte lançamento:

D – Despesas com seguros (Resultado)

C – Prêmio de seguros a aproprias (Ativo Circulante)

Perceba que, ao longo do ano, o prêmio de seguros (que é um direito da entidade) vai diminuindo conforme as despesas vão sendo lançadas. Na situação hipotética enunciada pela questão, o valor de apropriação mensal é de R$2.000,00. Por essa razão, o lançamento mensal é exatamente aquele.

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  101. Does your site have a contact page? I’m having a tough time locating it but, I’d like to shoot you an email. I’ve got some recommendations for your blog you might be interested in hearing. Either way, great blog and I look forward to seeing it improve over time.

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  111. Oh my goodness! Incredible article dude! Thank you so much, However I am going through troubles with your RSS. I don’t understand the reason why I am unable to subscribe to it. Is there anyone else having identical RSS problems? Anyone who knows the solution will you kindly respond? Thanx!

  112. Howdy just wanted to give you a quick heads up and let you know a few of the images aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same outcome.

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  128. Next time I read a blog, I hope that it won’t disappoint me just as much as this one. After all, I know it was my choice to read, nonetheless I actually thought you would have something useful to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy seeking attention.

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  173. Another thing I have really noticed is for many people, below-average credit is the reaction to circumstances beyond their control. By way of example they may be actually saddled with illness and as a consequence they have large bills for collections. Maybe it’s due to a employment loss and the inability to do the job. Sometimes divorce proceedings can send the money in a downward direction. Many thanks for sharing your notions on this weblog.

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  192. After I originally commented I appear to have clicked the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the exact same comment. Is there a means you are able to remove me from that service? Thanks a lot.

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