Juros passivos a transcorrer (juros ativos)

2536
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Última Atualização 25 de janeiro de 2021

QUESTÃO CERTA: Em janeiro de 2016, com a compra de novos equipamentos para renovar seu parque fabril, uma indústria pagou à vista R$ 2.500.000, tendo sido o restante dividido em parcelas anuais iguais de R$ 1.500.000, à taxa de juros de 15% ao ano. Os novos equipamentos foram colocados em uso ainda em janeiro de 2016 e a estimativa era utilizá-los por 15 anos, prevendo-se, após o uso, um valor residual de R$ 1.000.000. A empresa utiliza o método linear de depreciação. Na data de aquisição dos equipamentos, o departamento financeiro elaborou a tabela a seguir, referente às parcelas a vencer do financiamento. Assinale a opção correta relativamente à situação hipotética anteriormente descrita: Na data da aquisição, a conta redutora do financiamento, no passivo circulante, apresentava saldo inferior a R$ 200.000.

As obrigações da companhia, inclusive financiamentos para aquisição de direitos do ativo não circulante, serão classificadas no passivo circulante, quando se vencerem no exercício seguinte, e no passivo não circulante, se tiverem vencimento em prazo maior. Portanto, na data de aquisição, a conta redutora do financiamento será 195.652 (1.500.000 – 1.304.348)

CONTABILIZAÇÃO:

D:IMOBILIZADO…………………………………………7.528.233

D: JUROS PASSIVO A TRASC (RED. PASSIVO)…..2.471.767

C:CAIXA…………………………………………………..2.500.000

C:FORNEC………………………………………………..7.500.000

    

LEI 6404.  Art. 180.  As obrigações da companhia, inclusive financiamentos para aquisição de direitos do ativo não circulante, serão classificadas no passivo circulante, quando se vencerem no exercício seguinte, e no passivo não circulante, se tiverem vencimento em prazo maior, observado o disposto no parágrafo único do art. 179 desta Lei.

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                                                                         VALORES A VENCER EM 2017 – PC

                                                                         NO BALANÇO DE 2016:  

PC DO JUROS PASSIVO A TRANSCORRER= valor nominal (R$) – valor presente (R$) =1.500.000 – 1.304.348=R$195.652

QUESTÃO CERTA: Em uma aplicação financeira com juros prefixados, o valor correspondente aos juros deve ser reconhecido em conta de juros ativos a transcorrer e transferido para resultado pelo transcurso do prazo.

Correto. Princípio da competência.  A dúvida na questão poderia ser sobre Juros Ativos e Juros Passivos.

Juros Ativos (assim como Aluguéis Ativos) são valores a RECEBER.

Juros Passivos (assim como Aluguéis Passivos) são valores A PAGAR

NA APLICAÇÃO 

D-INSTRUMENTOS FINANCEIROS

C-BANCO EX: 1000

C-JUROS ATIVOS A TRANSCORRER EX: 100

 

NO RECONHECIMENTO DO JUROS

D-JUROS ATIVOS A TRANSCORRER 

C- RECEITA FINANCEIRA  100

QUESTÃO CERTA: A conta juros ativos é uma conta de resultado, analítica, de natureza credora, unilateral e dinâmica.

JUROS ATIVOS É uma Receita, logo, é uma conta de Resultado Analítica, não sofre mais decomposição. Ex.: BANCOS é uma conta Sintética, sendo Banco X uma conta Analítica Natureza Credora, seu saldo aumenta com o crédito Unilateral, em regra, só recebe lançamento a crédito, com exceção do débito no encerramento do exercício Dinâmica, sofre modificações.

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  86. Salomon hat deshalb ein weniger aggressives Stollenprofil gewählt und zudem
    das Design weniger farbintensiv gestaltet.
    Dank Contagrip sollen Sie mit diesem Sportart Schuh eine Mischung aus Dichte, Verbundstoffen und Stollengeometrie erfahren. Außerdem erlaubt
    diese Kombination ganz einfach Gewicht, welches sich auf langen Laufstrecken bezahlt macht.
    Mit 4,3 von 5 Sternen (bei 6 Rezensionen), scheinen auch in der
    Mehrzahl Damen mit diesem Paar Schuhe sehr zufrieden nicht sinnvoll.
    Bewertung: Sportlicher Allrounder, welcher sich auch für die City eignet.
    Das Obermaterial ist aus Mesh und das textile Innenfutter ist stabil und komfortabel zugleich.
    Eine EVA Zwischensohle sorgt für gute Dämpfung und die Laufsohle bietet genug
    Grip bei rutschigem oder glattem Untergrund. Wer also auch gerne
    mal auf Steinigem Untergrund walken geht oder sehr sportlich Wandert der ist mit diesem Outdoor Sportschuh
    von Salomon bestens beraten. Bewertung: Die spezielle Einlegesohle stabilisiert den Fuß auch bei langen Sporteinheiten. Diesen Schuh gibt
    es in sehr vielen Farbvarianten, sodass pro Kopf Geschmack die passende Farbe dabei sein sollte.

    Wasserfest ist der Schuh außerdem auch ncoh und die Amazon Bewertungen sprechen durch sich selbst.

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  91. Möchtest du dir oder jemand anderem selber die Haare schneiden, ist es ganz wichtig, dass du das
    richtige Material zur Verfügung hast. Ist die Schere stumpf oder das Haarschneidegerät falsch eingestellt, geht schnell
    etwas schief und du bist enttäuscht von deiner
    Frisur. Am besten probierst du deine Materialien einmal an einer einzelnen Strähne aus und beginnst erst in der Folge dabei
    Schneideprozess. Damit das nicht passiert, musst du dich ausgiebig vorbereiten. Männerfrisuren schneidest du alternativ mit
    einem Haarschneidegerät. Hier kommt es darauf an, die richtige Einstellung zu wählen, damit du nicht zu viele
    Haare abrasierst. Außerdem ist ein Kamm sehr wichtig.

    Damit überprüfst du während des Schneidens keine Gelegenheit auslassen, ob die Haare genau richtig Länge haben. Besonders wichtig ist natürlich die passende Haarschere.
    So verhinderst du, dass kleine Härchen im Oberteil nicht wieder wegkommen und jucken. Stelle außerdem
    eine mit Wasser befüllte Sprühflasche bereit. So hast du die Möglichkeit,
    die Haare zwischendurch immer wieder anzufeuchten. Derjenige dessen Haare geschnitten werden, gut daran tun, zu einen Friseurumhang oder zumindest ein Handtuch zirka Schultern legen. Gerade
    wenn du dir selbst die Haare schneidest, ist es wichtig,
    dass du das nahe daran eines Spiegels tust.

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  93. Gute Nordic-Walking-Stöcke sollten sehr leicht sein und den Bewegungsablauf
    lediglich schwingend unterstützen. Grundsätzlich gilt:
    Teure Produkte sind häufig auch von besserer Qualität.
    Sport ist seit einigen Jahren ein regelrechter Outdoor Trendsport.
    Jedoch gibt es manchmal auch günstigere Modelle, die überzeugen, wie Sie in unserem Nordic-Walking-Stöcke-Vergleich 2021
    / 2022 sehen können. Ob man untrainiert ist, seine Fitness verbessern möchte oder einen neuen Leistungssport sucht:
    Sportart eignet sich für fast jeden. Der Sport, der die Rumpfmuskulatur trainiert,
    aber dabei die Gelenke schont, kann sehr leicht erlernt werden. Daher ist die
    Auswahl dieser auch von Bedeutung fürt erfolgreiche
    Ausüben von diesem Sport. Das auffälligste Merkmal sind zwei Nordic-Walking-Stöcke, die obligatorisch dazugehören.
    In unserem Nordic-Walking-Stöcke-Vergleich 2021 / 2022 zeigen wir Ihnen daher die besten Produkte, klären Sie über wichtige Kategorien auf,
    stellen Ihnen beliebte Marken (wie LEKI oder
    Kronenburg) vor und präsentieren Ihnen unseren Nordic-Walking-Stöcke-Vergleichssieger.
    1. Was sind Nordic-Walking-Stöcke?

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  95. Yesterday, while I was at work, my sister stole
    my apple ipad and tested to see if it can survive a 25 foot drop, just so she can be a
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  96. Hello this is kind of of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML.
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  97. Die Passform ist ausschlaggebend für einen guten sicheren und trittfesten Gang.
    Bedenken Sie, dass die Bewegungen über die Zehen abgerollt werden. Ihre Füße können nach Anstrengungen auch anschwellen. Dadurch benötigen Sie im Vorderbereich mehr Platz.
    Trotzdem benötigen Sie eine gewisse Bewegungsfreiheit im Schuh.
    Zu kleine Nordic Walking Schuhe können unangenehme
    Blasen und Druckstellen hinterlassen, die Schmerzen verursachen. Berücksichtigen Sie beim Kauf auch Ihr Körpergewicht.
    Je schwerer Sie sind, desto weicher und dicker sollte die Sohle sein. Atmungsaktive
    Materialien leiten die Wärme nach außen. Der Thermokomfort verhindert
    ein unangenehmes Schwitzen und Brennen der Füße.
    Nordic Walking Schuhe mit niedrigerem Schaft leiten die Wärme schneller nach außen und geben ein angenehmes Gefühl.

    Vergessen Sie nicht auch ans Wetter zu denken. Wenn Ihre Aktivitäten auch an schlechten Wettertagen zum
    Programm gehören, sollte eine Wetterfestigkeit des
    Materials seine Richtigkeit haben. Wasser -und schmutzabweisende Funktionen der Nordic Walking Schuhe
    sind daher nicht zu unterschätzen. Unterschiede gibt es beim Obermaterial, das sich den Jahreszeiten anpasst: Für warme Temperaturen sind leichte Materialien, wie Mesh, Nylon in Kombination mit Synthetik-Leder geeignet.
    Ein angenehmes Fußklima sorgt für eine gute Atmungsaktivität.

  98. Mondphase, Mondtag, günstige Tage – das alles findest du
    in diesem Beitrag und in den Tabellen unten. Einen schönen Tag noch!
    Der Mondkalender zeigt Ihnen, was an einem bestimmten Tag am besten zu tun ist.

    Lass dir vom Mond helfen. Mondkalender haare schneiden 2022 – finden Sie heraus, welcher Mondtag heute
    ist! Wie verwende ich den Mondkalender? Was ist ein Mondkalender haare schneiden 2022?
    Was ist ein Mondkalender haare schneiden 2022? Die Emotionen, die der Mond symbolisiert,
    können sich an glückverheißenden und nicht glückverheißenden Tagen sehr stark ändern. Der Mond hat wie die Sonne einen sehr
    starken Einfluss aufs menschliche Verhalten. Es hängt alles deren Mondphase, dem Sternzeichen und dem Mondtag ab.
    Der Mond beeinflusst auch Ebbe und Flut. Es kann voll, abnehmend
    und wachsend sein. Der Mondkalender zeigt nicht nur den heutigen Mondtag, die Mondphase, das Tierkreiszeichen, im sich der Mond befindet, sondern gibt
    auch spezielle Empfehlungen zu verschiedenen Lebensthemen.

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  100. Nur Periode auf Schusters Rappen vom Ortszentrum entfernt,
    findet sich Cala Agulla, eine malerische Bucht die in der Hochsaison – im Juli und im August – nun gar
    von Familien und in der Vor- und Nachsaison, von jungen Leuten bevölkert wird.

    Dennoch gilt, dass die äußeren Strandgebiete der Cala
    Agulla eher ruhig sind und zum Entspannen einladen, der mittlere Teil
    dagegen als beliebte Partyzone bekannt ist. Wer seine Zeit in Cala Ratjada
    neben anderen der Familie verbringt und auf der Suche nach
    familienfreundlichen Stränden ist, sollte sich die Cala Son Moll und die Cala Gat einmal genauer anschauen. Beide Strände sind eingebettet in eine
    unvergleichlich schöne Landschaft und bieten nahe
    daran der Stadt viel Ruhe und Platz um das Strandleben zu genießen. Auch die Cala Mesquida, ein bei Surfern sehr beliebter Strand befindet
    sich auf den fuß von Cala Ratjada. Wer den Strand besuchen möchte,
    sollte allerdings über ein Auto verfügen.

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  102. Als Lieferant Deutscher Qualitätsprodukte verzichten die Hersteller von ROLLENLAND konsequent
    auf den Einsatz von Chemikalien, die eventuell durch Ausdampfen die Gesundheit beeinträchtigen könnten wie etwa Phenole.
    Achten Sie deshalb immer auf etwaige Warnhinweise oder gehen Sie mit Produkten aus
    Deutschland von ROLLENLAND auf Nummer sicher! Bei vielen Papieren aus
    dem Ausland ist dies nicht der Fall. Zudem sind die Anwendungsbereiche unserer Kassenrollen sehr weitreichend, was einen vielfältigen Einsatz in unterschiedlichen Kassensystemen möglich macht.

    Die Kassenrollen können in der Gastronomie, im Handel- und Dienstleistungs- und vielen anderen Sektoren Anwendung
    finden, da sie für zahlenmäßig überlegen Kassensysteme geeignet
    und in unterschiedlichen Größen erhältlich sind. Zufolge Einsatzbereich können auch speziell bedruckte Produkte,
    wie Apothekenrollen eine sinnvolle Ergänzung für Ihr
    Geschäft sein. Ob Sie nun Wert auf Umweltfreundlichkeit oder gesundheitliche Aspekte legen – ROLLENLAND vereint diese Eigenschaften bei Einhaltung höchster Qualitätsstandards in seinen Produkten.
    ROLLENLAND setzt beim Thema Kassenrollen auf hohe Qualität.
    Wie alle Produkte von ROLLENLAND werden sie in Deutschland nach hohen Umweltstandards hergestellt und sind frei von gesundheitsschädigenden Chemikalien. Unsere Kassenrollen werden aus holzfreiem, recyceltem Papier produziert.

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  104. Bio-Weihnachtsbaum: Wo kann man nachhaltige Weihnachtsbäume kaufen? Weihnachtsbäume haben eine fürchterliche Öko-Bilanz.
    Mit der Ausnahme, dass, ihr achtet auf eine ökologische Herkunft oder zieht eine faire Alternative für euren Christbaum in Erwägung.
    Ein weiterer Vorteil: Der Weihnachtsbaum im Topf
    nadelt weit weniger als seine gefällten Artgenossen, weil er mit seinen hoffentlich
    intakten Wurzeln noch voll im Saft steht. Falls der Baum euch gehört, schmückt er auch den Rest
    des Jahres über euer Zuhause oder euren Garten. Wer den Weihnachtsbaum dagegen mietet, kann sich häufig auf einen Rundum-Service verlassen. Wo ihr einen Bio-Weihnachtsbaum kaufen könnt, woran ihr ihn erkennt und welches Alternativen es herrscht.
    Bei manchen Anbietern braucht ihr euch um den Transport des Baums nicht zu kümmern. Lieferung und Abholung sind dort im Preis inbegriffen. Neben Verschiedenem
    fallen die Bäume, die im Topf zu haben sein, eher klein aus.
    Bei allen positiven Seiten hat ein Weihnachtsbaum
    im Topf auch nicht wenige Nachteile. Größere Bäume über 1,80 Meter haben ein Wurzelwerk, das eines großen Kübels bedarf,
    der für durchschnittlich dimensionierte Wohnräume eher ungeeignet
    ist. Stichwort Wurzeln: Ihr solltet darauf achten, dass der von euch auserwählte
    Baum im Topf gewachsen ist.

  105. Howdy! I know this is kind of off topic but I was wondering
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  107. Sport ist eine Sportart, die bei Erwachsenen in allen Altersgruppen sehr beliebt
    ist. Nordicwalking ist einfach zu erlernen. Sie eignet sich auch für Menschen, die nach längerer
    Zeit in ein Training einsteigen möchten und oder nach einer Erkrankung ihre Fitness
    wiedererlangen möchten. Sie benötigen keine speziellen Voraussetzungen oder Spezialkleidung
    und können das Zubehör einfach und schnell bei Sportco bestellen.
    Das wichtigste Sportgerät für das Nordic walking sind die Nordic-Walking-Stöcke.
    Es empfiehlt sich wählen Sie ein stufenlos einstellbares Modell.
    Für den guten Halt sorgen Nordic-Walking-Handschuhe.

    Diese sind besonders für lange Touren wichtig. Achten Sie auf wie geschaffen Nordic-Walking-Stocklänge; diese ist für die gesunde
    Ausübung der Sportart sehr wichtig. Wenn Sie Handschuhe tragen,
    können Sie die Nordic-Walking-Stöcke besser halten. Für
    verschiedene Untergründe benötigen Sie spezielle Sport Pads,
    die Sie an den Nordic-Walking-Stöcken einfach
    wechseln können. Schrittzähler helfen Ihnen, den Überblick über
    Ihre Leistung zu behalten. Für die Sicherheit verborgen sorgen Reflektoren und
    Blinklichter. Das richtige Pad gibt Ihnen ausreichend Grip für die Ausübung des Sports.

    Ein Elastikband zur Anbringung an einem Nordic-Walking-Stock
    ermöglicht ein zusätzliches Kraft-Widerstands-Training zum Beispiel für die Arme.

  108. Aluminium kann sehr leicht bearbeitet und gesund gebracht werden, ist jedoch
    energieaufwändig in der Herstellung. Kunststofffenster enthalten im bereich des
    Rahmens und des Flügels meist Verstärkungen aus Aluminium, Stahl
    oder glasfaserverstärktem Kunststoff (GFK). Nachteilig
    kann die relativ große Rahmenstärke im Verhältnis zur Glasfläche sein. In Ausführungen mit thermischer Trennungzwischen innerem und äußerem
    Teil-Profil werden sie aufgrund ihrer hohen Festigkeit auch in öffentlichen Bereichen mit erhöhten Beanspruchungen eingesetzt oder wenn besonders schlanke Rahmen und Sprossen gefordert
    sind. Stahlfenster aus einfachen Winkelprofilen werden gelegentlich noch für einfache Fenster ohne
    Ansprüche an Wärme- und Geräuschdämmung verwendet.
    Der Höhenunterschied wird als TRAV-Höhe bezeichnet und ist in von Bundesland zu Bundesland verschieden. Verglasungen ab einer gewissen Absturzhöhe müssen, wenn eine
    entsprechende Absturzsicherung fehlt, so ausgeführt werden, wie es die Technischen Regeln für die Verwendung von absturzsichernden Verglasungen (TRAV)
    vorsehen. Sie ist in der jeweiligen Landesbauordnung (LBO) nachzulesen. Die Verglasung ist in aller Regel
    so aufgebaut, dass innen ein Einscheibensicherheitsglas und außen ein Verbundsicherheitsglas verwendet wird.

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  114. Da warten u.a. Saunen und einem Indoor- und Outdoorpool.
    Außerdem wurde es bereits mehrfach zum besten Skigebiet der Welt gekürt!
    Direkt bei den Liften des Skigebiets Obergurgl – Hochgurgl steht das Top bewertete 4°S The Crystal mit seinem fantastischen 2.000 m² Spa-Bereich auf 2 Etagen. Die Gründe liegen klar auf der Hand: Neben den modernsten Aufstiegsanlagen und den vielen traditionellen Hütten zum Einkehren findet
    ihr hier… Servus Piraten! Geil einen luxuriösen Trip ganz
    ans Ende des Ötztals? Dahinter stehen zwei bekannte Persönlichkeiten, im Einzelnen Hermann Maier
    & Rainer Schönfelder, welche mit dieser neuen Hotelmarke (ursprünglicher Name adeo)
    Skiurlaub für jedermann erschwinglich machen, was ihnen mit ihren Hotelprojekten sicherlich
    gut… Mit fast 300 Pistenkilometern und knapp 100 Liftanlagen gehört die SkiWelt Wilder Kaiser-Brixental zu den größten und modernsten Skigebieten Österreichs
    und der Welt. Auch zum diesjährigen Saisonfinale Ende März bekommt ihr noch
    Termine. Falls ihr Heuer nicht zum Rennen dort
    wart, macht das nichts, denn Snowtrex hat bereits die Buchungstermine für die kommende Zeit Jahr drin, bei denen ihr viel sparen könnt.
    Ahoi Piraten! Matthias Mayer heisst der diesjährige Sieger des Hahnenkammrennens auf der Kitzbühler “Streif”.
    Wem die 110 km Piste auf einer Höhe zwischen…

  115. Dazu schneiden Sie das Fräse vorsichtig zwischen Mauer und Fensterrahmen lang.
    Denken Sie dabei daran, dass die Ankerpratzen aus Metall mit einer Metalltrennscheibe geschnitten werden müssen. Unter Umständen, wie stark Sie dem Mauerwerk zusetzen mussten, ist es
    nun erst einmal notwendig, eine glatte Fläche für den Einbau
    der neuen Fenster denkbar. Hängenbleiben:
    Den Spachtel trocknen lassen, bevor es weiter geht. Wie lange dieser aushärten muss,
    können Sie den Herstellerangaben entnehmen. Dies
    geht am einfachsten, wenn Sie eventuell entstandene Lücken mit Spachtelmasse ausgleichen. Die Schritte, die wir vorher ausgefressen haben, müssen nun in umgekehrter Reihenfolge wiederholt werden. Daraufhin befestigen Sie das Dekompressionsdichtband außen am Fensterrahmen. Wir
    fangen damit Fensterrahmen an. Dazu müssen die Fensterflügel wie oben beschrieben entfernt werden. Mit „außen” sind die Kanten gemeint, die später gen Fenstersturz und Fensterlaibungen zeigen werden. Das Dekompressionsdichtband dehnt sich gen Wand
    aus und sorgt später für eine gute Abdichtung. Auch Fenster 3 fach Verglasung finden Sie bei uns.

  116. Links wirken hier wie Empfehlungen in der realen Welt.

    Je vertrauenswürdiger eine empfehlende bzw.
    verweisende Quelle ist, desto wertvoller ist der Backlink bzw.
    die Empfehlung. Weniger die Anzahl der Links im Prinzip (Linkpopularität).
    Hier spielt in erster Linie die Anzahl der verschiedenen verlinkenden Domains, die sogenannte Domainpopularität, eine Rolle.
    Die zweite Ebene ist die thematische Beziehungsebene. Übertragen auf die
    Semantik bzw. Graphentheorie sind Links die Kanten zwischen den Knoten bzw.

    Entitäten. Link stellen ganz gleich Beziehungen zwischen den Dokumenten und deren dort abgebildeten Themen dar.
    Owned- und teilweise auch Self-Placed-Links wie Branchenbücher sind in erster Linie für
    die Entitäten-Bildung zuständig, während Paid- und Earned Links
    Sinn für die Verbesserung der Autorität einer Domain machen. Wir bei Aufgesang orientieren uns hier an ein semantisches Verlinkungskonzept- Mehr dazu im Beitrag Semantisch Themen finden: Wie identifiziert man semantisch verwandte
    Keywords? Umsetzung: Hier übernimmt der/die SEO-Manager(in) von Neuem zunächst eine beratende Funktion. Nach dem ob
    man sich für einen aktiven skalierbaren Linkaufbau oder organischen Linkaufbau via Content-Marketing entscheidet.

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  120. Zudem sollten sie externe Links untrennbar eigenen Fenster oder Tab öffnen lassen,
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    Der Spaß kostet SEO-Punkte. Schließlich und endlich sollten Unternehmen Bilder mit einem ALT-Attribut versehen, das das Fokus-Keyword
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    Ausführliche Informationen und praktische Checkliste gibt es im Blogartikel zu
    Bilder SEO. Videos haben in den letzten Jahren im Web stark an Bedeutung gewonnen. Das gilt auch für den Dateinamen der Bilder.
    Unternehmen sollten ihre Videos auf YouTube hochladen. Denn:
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    Ob Newsletter-Anmeldung, Produktkauf oder Download: Jede Seite will
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