QUESTÃO CERTA: Para ser efetivada, a despesa orçamentária depende de autorização legislativa na forma de consignação de dotação orçamentária.
Segundo o MCASP (8ª edição, pág. 67), despesa orçamentária é toda transação que depende de autorização legislativa, na forma de consignação de dotação orçamentária, para ser efetivada.
QUESTÃO CERTA: No primeiro exercício financeiro encerrado de determinada entidade governamental, foram registrados os seguintes eventos:
• impostos lançados no valor de R$ 50.000,00, tendo sido arrecadados 60% desse valor;
• compra de veículo à vista, com recebimento imediato do bem, no valor de R$ 25.000,00;
• recebimento de depósitos de terceiros no valor de R$ 20.000,00;
• inscrição em restos a pagar não processados de despesas com serviços de pessoa jurídica no valor de R$ 28.000,00.
Com base nessas informações e considerando a necessidade de o regime orçamentário estar relacionado ao regime contábil, julgue o próximo item: Embora represente um fato permutativo, a compra do veículo à vista deve ser reconhecida como despesa orçamentária do exercício.
É uma despesa orçamentária, tendo em vista que passou pelo estágio de empenho e liquidação até chegar no pagamento. Tal despesa deve estar prevista na LOA (ou em créditos adicionais). Logo é despesa orçamentária, muito embora, do ponto de vista patrimonial / contábil, signifique mera troca de notas de 100 por um monte de chapa automotiva, borracha, outros plásticos e coisa do tipo – não afetando a situação líquida (ativo – passivo), pois trocamos um ativo (dinheiro) por outro (carro). O que chamamos de fato permutativo, em contabilidade.
QUESTÃO CERTA: Despesa orçamentária é toda transação que, para ser efetivada, depende de autorização legislativa, na forma de consignação de dotação orçamentária; contudo, há dispêndios não previstos na LOA, que, portanto, não constituem despesa orçamentária.
[…], despesa orçamentária é toda transação que depende de autorização legislativa, na forma de consignação de dotação orçamentária, para ser efetivada. […] Dispêndio extraorçamentário é aquele que não consta na lei orçamentária anual, compreendendo determinadas saídas de numerários decorrentes de depósitos, pagamentos de restos a pagar, resgate de operações de crédito por antecipação de receita e recursos transitórios.
QUESTÃO CERTA: A despesa orçamentária pode ser definida como aquela que depende de autorização legislativa, na forma de consignação de dotação orçamentária, para ser efetivada.
4. DESPESA ORÇAMENTÁRIA
4.1. CONCEITO
O orçamento é o instrumento de planejamento de qualquer entidade, pública ou privada, e representa o fluxo de ingressos e aplicação de recursos em determinado período. Para o setor público, é de vital importância, pois é a lei orçamentária que fixa a despesa pública autorizada para um exercício financeiro. A despesa orçamentária pública é o conjunto de dispêndios realizados pelos entes públicos para o funcionamento e manutenção dos serviços públicos prestados à sociedade.
Os dispêndios, assim como os ingressos, são tipificados em orçamentários e extraorçamentários.
Segundo o art. 35 da Lei nº 4.320/1964:
Pertencem ao exercício financeiro:
I – as receitas nêle arrecadadas;
II – as despesas nêle legalmente empenhadas.
Dessa forma, despesa orçamentária é toda transação que depende de autorização legislativa, na forma de consignação de dotação orçamentária, para ser efetivada.
QUESTÃO ERRADA: Denomina-se despesa orçamentária a despesa que tenha sido realizada com o sacrifício de receitas orçamentárias, ainda que não tenha sido objeto de dotação orçamentária.
Negativo. Despesa orçamentária tem que ter dotação.
QUESTÃO ERRADA: Despesa orçamentária é todo gasto que depende de autorização legislativa.
Despesa Orçamentária é despesa que depende de autorização legislativa para ser realizada e que não pode ser efetivada sem a existência de crédito orçamentário que a corresponda suficientemente.
QUESTÃO ERRADA: Denomina-se despesa orçamentária a despesa que tenha sido realizada com o sacrifício de receitas orçamentárias, ainda que não tenha sido objeto de dotação orçamentária.
Negativo. Despesa orçamentária tem que ter dotação.
QUESTÃO ERRADA: Despesa orçamentária é todo gasto que depende de autorização legislativa.
Despesa Orçamentária é despesa que depende de autorização legislativa para ser realizada e que não pode ser efetivada sem a existência de crédito orçamentário que a corresponda suficientemente.
QUESTÃO CERTA: A despesa orçamentária é toda transação que depende de autorização legislativa, na forma de consignação de dotação orçamentária, para ser efetivada.
I think this is among the most significant information for me. And i’m glad reading your article. But should remark on few general things, The web site style is ideal, the articles is really great : D. Good job, cheers
Thanks for your post. One other thing is that individual American states have their unique laws which affect homeowners, which makes it very hard for the our elected representatives to come up with a fresh set of rules concerning foreclosure on property owners. The problem is that a state provides own regulations which may have impact in an undesirable manner on the subject of foreclosure procedures.
Great post. I was checking continuously this blog and I am impressed! Very helpful info specifically the last part 🙂 I care for such information much. I was seeking this certain info for a long time. Thank you and good luck.
An interesting discussion is worth comment. I believe that you should publish more about this subject matter, it may not be a taboo matter but generally people do not speak about such topics. To the next! Kind regards!
You have made some good points there. I looked on the web for additional information about the issue and found most people will go along with your views on this website.
This blog was… how do I say it? Relevant!! Finally I have found something that helped me. Cheers!
After looking over a number of the blog articles on your web page, I really like your technique of blogging. I added it to my bookmark site list and will be checking back soon. Please visit my website too and let me know what you think.
Nice read, I just passed this onto a colleague who was doing a little research on that. And he just bought me lunch since I found it for him smile So let me rephrase that: Thanks for lunch!
Thanks for expressing your ideas. I would also like to convey that video games have been ever evolving. Today’s technology and revolutions have helped create practical and fun games. These kind of entertainment games were not actually sensible when the actual concept was first being tried out. Just like other kinds of technology, video games too have had to advance through many many years. This is testimony on the fast growth and development of video games.
Hello there! I just wish to offer you a big thumbs up for the excellent info you have got here on this post. I am coming back to your blog for more soon.
What I have seen in terms of laptop or computer memory is that often there are specs such as SDRAM, DDR and many others, that must go with the features of the motherboard. If the personal computer’s motherboard is fairly current while there are no operating-system issues, replacing the ram literally usually takes under an hour or so. It’s among the easiest laptop or computer upgrade methods one can picture. Thanks for sharing your ideas.
Aw, this was a very good post. Spending some time and actual effort to create a superb article… but what can I say… I procrastinate a whole lot and never seem to get nearly anything done.
great issues altogether, you just gained a new reader. What might you suggest about your put up that you made some days in the past? Any positive?
Pretty part of content. I just stumbled upon your weblog and in accession capital to assert that I get in fact loved account your weblog posts. Anyway I?ll be subscribing to your augment and even I success you get right of entry to constantly quickly.
Thanks for sharing your ideas here. The other point is that whenever a problem occurs with a computer motherboard, folks should not consider the risk associated with repairing it themselves because if it is not done right it can lead to irreparable damage to the complete laptop. In most cases, it is safe just to approach any dealer of that laptop for your repair of the motherboard. They’ve already technicians who have an know-how in dealing with laptop computer motherboard problems and can have the right prognosis and perform repairs.
Hey would you mind letting me know which webhost you’re using? I’ve loaded your blog in 3 completely different web browsers and I must say this blog loads a lot faster then most. Can you recommend a good hosting provider at a honest price? Cheers, I appreciate it!
I really like it whenever people get together and share ideas. Great website, stick with it.
I really like looking through a post that can make people think. Also, thanks for allowing me to comment.
It’s a shame you don’t have a donate button! I’d without a doubt donate to this outstanding blog! I guess for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to fresh updates and will share this site with my Facebook group. Talk soon!
Hi, Neat post. There’s a problem with your site in internet explorer, would test this? IE still is the market leader and a large portion of people will miss your great writing because of this problem.
Hey very nice website!! Man .. Beautiful .. Amazing .. I will bookmark your blog and take the feeds also?I am happy to find a lot of useful info here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .
Wow, this article is mind-blowing! The author has done a fantastic job of presenting the information in an compelling and informative manner. I can’t thank her enough for sharing such valuable insights that have certainly enriched my understanding in this subject area. Bravo to him for creating such a masterpiece!
I?ve recently started a site, the information you provide on this website has helped me greatly. Thanks for all of your time & work.
Oh my goodness! I’m in awe of the author’s writing skills and ability to convey complex concepts in a clear and precise manner. This article is a real treasure that deserves all the praise it can get. Thank you so much, author, for offering your knowledge and offering us with such a valuable treasure. I’m truly appreciative!
Great beat ! I wish to apprentice while you amend your site, how could i subscribe for a weblog site? The account helped me a appropriate deal. I had been tiny bit acquainted of this your broadcast offered vivid clear concept
Excellent beat ! I would like to apprentice while you amend your site, how can i subscribe for a blog web site? The account helped me a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear concept
info@purwell.com
Please let me know if you’re looking for a author for your weblog. You have some really good posts and I think I would be a good asset. If you ever want to take some of the load off, I’d absolutely love to write some material for your blog in exchange for a link back to mine. Please shoot me an email if interested. Thanks!
Spot on with this write-up, I absolutely think this amazing site needs far more attention. I’ll probably be returning to see more, thanks for the advice!
Greetings from Ohio! I’m bored at work so I decided to check out your website on my iphone during lunch break. I enjoy the information you present here and can’t wait to take a look when I get home. I’m shocked at how quick your blog loaded on my cell phone .. I’m not even using WIFI, just 3G .. Anyways, great blog!
Hey just wanted to give you a quick heads up. The words in your post seem to be running off the screen in Ie. I’m not sure if this is a format issue or something to do with internet browser compatibility but I figured I’d post to let you know. The design and style look great though! Hope you get the issue fixed soon. Kudos
It is really a great and helpful piece of information. I?m glad that you shared this helpful info with us. Please keep us up to date like this. Thanks for sharing.
This is a great tip particularly to those fresh to the blogosphere. Short but very accurate information… Thanks for sharing this one. A must read post.
naturally like your web-site but you have to take a look at the spelling on several of your posts. A number of them are rife with spelling issues and I find it very troublesome to tell the reality on the other hand I?ll certainly come again again.
I seriously love your website.. Great colors & theme. Did you build this site yourself? Please reply back as I’m trying to create my own personal website and would love to learn where you got this from or just what the theme is named. Thank you.
I have observed that online diploma is getting preferred because obtaining your college degree online has become a popular selection for many people. A lot of people have not really had a possibility to attend a traditional college or university nevertheless seek the raised earning potential and a better job that a Bachelor’s Degree gives. Still other folks might have a qualification in one training but wish to pursue a thing they now develop an interest in.
The root of your writing while appearing reasonable initially, did not work properly with me personally after some time. Someplace throughout the sentences you managed to make me a believer unfortunately only for a short while. I nevertheless have got a problem with your jumps in logic and you might do well to fill in those breaks. In the event that you can accomplish that, I could definitely end up being amazed.
http://www.spotnewstrend.com is a trusted latest USA News and global news provider. Spotnewstrend.com 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.
Hi, Neat post. There is a problem with your web site in internet explorer, would check this? IE still is the market leader and a big portion of people will miss your wonderful writing because of this problem.
Next time I read a blog, I hope that it won’t disappoint me as much as this one. I mean, I know it was my choice to read, but I genuinely thought you would have something helpful to talk about. All I hear is a bunch of whining about something you could fix if you were not too busy seeking attention.
I really like your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone to do it for you? Plz reply as I’m looking to design my own blog and would like to know where u got this from. many thanks
This is a topic that’s close to my heart… Cheers! Exactly where can I find the contact details for questions?
Simply wish to say your article is as amazing. The clarity for your publish is simply nice and that i can assume you’re a professional in this subject. Fine together with your permission allow me to snatch your feed to keep up to date with approaching post. Thanks a million and please carry on the gratifying work.
Thank you for the sensible critique. Me and my neighbor were just preparing to do a little research about this. We got a grab a book from our area library but I think I learned more from this post. I am very glad to see such great info being shared freely out there.