Diferença Entre Receita Corrente e Receita de Capital

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QUESTÃO ERRADA: Uma diferença que usualmente se estabelece entre receitas correntes e receitas de capital é o caráter recorrente das primeiras e esporádico das últimas. Do mesmo modo, entre as receitas próprias e as receitas de transferências: as primeiras são livres, e as últimas, vinculadas.

1ª parte: Uma diferença que usualmente se estabelece entre receitas correntes e receitas de capital é o caráter recorrente das primeiras e esporádico das últimas. CORRETO.

Realmente, um dos critérios para se classificar as receitas é o da regularidade, que divide as receitas em ordinárias (tributos regulares, contribuições, etc. – receitas correntes em geral, que possuem caráter recorrente) e extraordinárias (operações de créditos, alienação de ativos, etc. – receitas de capital em geral, de caráter esporádico). Esse critério é apontado por muitos como o primeiro critério de classificação das receitas públicas.’

2ª parte: Do mesmo modo, entre as receitas próprias e as receitas de transferências: as primeiras são livres, e as últimas, vinculadas. – ERRADO.

Vejamos: Em regra, as receitas próprias são livres, pois não possuem destinação específica. Receitas vinculadas são aquelas que apresentam destinação previamente estabelecida, em função da legislação. Boa parte das receitas de transferências são vinculadas, como por exemplo, os recursos recebidos por estados-membros em virtude de convênios firmados com a União. Esses recursos devem ser aplicados obrigatoriamente no objeto do convênio. Porém, existe uma parcela das receitas de transferências que não é vinculada.

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‘Como exemplo, cito os recursos recebidos pelos estados-membros a título de cota-parte no fundo de participação dos estados (FPE). A União, por determinação constitucional, deve enviar uma parcela de recursos de certos tributos aos Estados-Membros. Nos Estados-Membros, esses recursos recebidos são classificados como Receitas Correntes – Transferências Correntes – Transferências da União – Participação na Receita da União – Cota-Parte do Fundo de Participação dos Estados e do DF.’

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  103. Я очень доволен, что прочитал эту статью. Она не только предоставила мне интересные факты, но и вызвала новые мысли и идеи. Очень вдохновляющая работа, которая оставляет след в моей памяти!

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  106. Я бы хотел выразить свою благодарность автору этой статьи за его профессионализм и преданность точности. Он предоставил достоверные факты и аргументированные выводы, что делает эту статью надежным источником информации.

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  119. Я не могу не отметить качество исследования, представленного в этой статье. Она обогатила мои знания и вдохновила меня на дальнейшее изучение темы. Благодарю автора за его ценный вклад!

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  133. Мне понравилось, как автор представил информацию в этой статье. Я чувствую, что стал более осведомленным о данной теме благодаря четкому изложению и интересным примерам. Безусловно рекомендую ее для прочтения!

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  136. Hmm it appears like your site ate my first comment (it was extremely long) so I guess I’ll just sum it up what I submitted and say, I’m thoroughly enjoying your blog. I as well am an aspiring blog writer but I’m still new to the whole thing. Do you have any tips and hints for novice blog writers? I’d certainly appreciate it.

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  140. Эта статья действительно отличная! Она предоставляет обширную информацию и очень хорошо структурирована. Я узнал много нового и интересного. Спасибо автору за такую информативную работу!

  141. The next time I read a blog, Hopefully it doesn’t fail me just as much as this one. I mean, Yes, it was my choice to read, but I really thought you’d have something helpful to talk about. All I hear is a bunch of moaning about something you can fix if you weren’t too busy searching for attention.

  142. I think that a foreclosure can have a major effect on the client’s life. Mortgage foreclosures can have a Several to few years negative impact on a client’s credit report. The borrower who have applied for a home loan or just about any loans even, knows that a worse credit rating can be, the more complicated it is to secure a decent mortgage loan. In addition, it can affect a new borrower’s capacity to find a quality place to lease or rent, if that gets to be the alternative housing solution. Great blog post.

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  147. I have learned some new things from your site about desktops. Another thing I’ve always considered is that computer systems have become a specific thing that each residence must have for some reasons. They supply you with convenient ways to organize the home, pay bills, shop, study, tune in to music and also watch shows. An innovative solution to complete most of these tasks is a laptop computer. These computers are mobile ones, small, effective and portable.

  148. Очень интересная статья! Я был поражен ее актуальностью и глубиной исследования. Автор сумел объединить различные точки зрения и представить полную картину темы. Браво за такой информативный материал!

  149. Thanks for your post. I also feel that laptop computers have grown to be more and more popular these days, and now are usually the only type of computer included in a household. This is due to the fact that at the same time that they are becoming more and more economical, their processing power keeps growing to the point where there’re as strong as desktop out of just a few years back.

  150. Я хотел бы отметить глубину исследования, представленную в этой статье. Автор не только предоставил факты, но и провел анализ их влияния и последствий. Это действительно ценный и информативный материал!

  151. Надеюсь, что эти комментарии добавят ещё больше положительных настроений к информационной статье! Это сообщение отправлено с сайта GoToTop.ee

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  158. Hi! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My site looks weird when browsing from my iphone4. I’m trying to find a theme or plugin that might be able to fix this problem. If you have any recommendations, please share. Many thanks!

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  161. After I initially left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now whenever a comment is added I receive four emails with the same comment. Perhaps there is a way you can remove me from that service? Many thanks.

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