O Que São Despesas do Exercício Seguinte? (com exemplos)

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Última Atualização 21 de fevereiro de 2021

QUESTÃO CERTA: As aplicações de recursos em despesas do exercício seguinte são classificadas no ativo circulante.

Lei 6404/76, art. 179. As contas serão classificadas do seguinte modo:

I – no ativo circulante:

1 – as disponibilidades,

2 – os direitos realizáveis no curso do exercício social subsequente e

3 – as aplicações de recursos em despesas do exercício seguinte;

As despesas antecipadas recebem, na Lei 6404/76, a denominação de aplicações de recursos em despesas do exercício seguinte.

Em atendimento ao regime de competência, as despesas pagas dentro de um exercício, mas que pertençam ao exercício seguinte devem ser registradas no ativo circulante. A transferência do valor de despesa antecipada para o resultado é feita à medida que o período ao qual ela pertence tenha transcorrido.

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Podem figurar no balanço patrimonial como despesas antecipadas os valores pagos antecipadamente que correspondam a:

1 – Seguros, juros, salários, aluguéis, assinaturas de jornais e revistas, bilhetes de passagem

 

QUESTÃO ERRADA: A Despesa do exercício seguinte foi extinta como grupo de contas, sendo seus lançamentos reclassificados para Resultados de exercícios futuros. 

A despesa do exercício seguinte segue firme e forte na 6404.

  Art. 179. As contas serão classificadas do seguinte modo:

        I – No ativo circulante: as disponibilidades, os direitos realizáveis no curso do exercício social subsequente e as aplicações de recursos em despesas do exercício seguinte;

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  142. Umsonst: „Was es gebracht hat, sieht man ja”, sagt Thomas Tanriverdi und schnaubt. Er hält eine Plastiktüte mit Farbfläschchen hoch, die er jetzt entsorgen muss. Kein wirtschaftlicher Beinbruch, aber doch extrem ärgerlich: „Wer wirft schon gerne Geld weg”,
    sagt er. „500 bis 1000 Euro Wert”, schätzt er. Rund 30 bis 40 Prozent seiner Kunden hätten sich bisher farbige Tattoos stechen lassen. Genug zu tun habe er dennoch. Die würden nun natürlich erst einmal wegbleiben. Und ändern könne er ja doch nichts daran. Auch nicht inoffiziell oder als Freundschaftsdienst. „Das würde sich in Windeseile herumsprechen und man würde mir den Laden zumachen”, sagt er.
    Und das wolle er natürlich nicht riskieren. Gegen die Richtlinie
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    Er will auch noch nicht zu pessimistisch in die
    Zukunft schauen, sondern geht fest davon aus, dass neue Farben zügig auf den Markt kommen werden. „Natürlich weiß man noch nicht genau wann”, sagt er. Aber die Farben seien auf jeden Fall in Produktion. So lange werde er eben in Schwarz-Weiß und Grautönen weiter tätowieren. Ausgefallene Körperstellen etwa der Kehlkopf würden im Münsterland kaum gefragt. Er geht davon aus, dass das vorläufig noch kein ernstes Problem gibt: Seine Kunden aus Ahaus und einem etwa 100 Kilometer großen Umkreis seien insgesamt etwas „ruhiger” als beispielsweise Kunden von Tattoostudios im Ruhrgebiet.
    „Vieles bewegt sich im Rahmen von kleinen Symbolen, Unendlichkeits-Schleifen, Namen oder
    Blumen”, sagt Thomas Tanriverdi. Auch große Motive seien hier eher selten. Zum Problem der Farben angesprochen, möchte er
    unserer Redaktion allerdings nicht antworten. Rene Brandt, genannt Bottel, betreibt seit 2001 sein Tattoo-Studio an der Lüderitzstraße.
    Dafür sei er der falsche Ansprechpartner, erklärt er am Telefon lediglich.

  143. Die Pflanze zwei Mal Zeitraum besprühen, ca.
    Nadeln nicht eintrocknen zu lassen und zu guter Letzt den Aufenthalt im Zimmer
    möglichst kurz halten. Ideal: 2 bis 3 Tage, maximal 1o Tage.
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    Wichtig: regelmäßig gießen und nun gar den Wurzelballen vor Frost schützen. Wenn der Wurzelballen mit einem
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    Lassen Sie den Stamm aber frei von Mulch. Schützen Sie den Wurzelballen vor Frost, in dem Sie die Erde
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    charmant- oder Frostschutzvlies einwickeln. Durch
    den oben geschilderten Stress ist die Pflanze natürlich
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