O Que São Outras Despesas e Receitas Operacionais?

471
5208

Você sabe o que são outras receitas operacionais? Sabe o que são outras despesas operacionais? Esse conceito aparece com bastante frequência na contabilidade – sobretudo na contabilidade de custos / contabilidade gerencial.

De acordo com Iudícibus e Marion (2018), ao tratar de outras despesas e receitas operacionais, “como outras receitas operacionais podem ser destacadas a venda (alienação) de bens do ativo não circulante (investimentos, imobilizado, intangíveis), a receita de venda de sucata e os resultados positivos dos investimentos em outras empresas avaliados pelo Método de Equivalência Patrimonial (MEP), e em despesas não operacionais, o resultado negativo dos investimentos em outras empresas avaliados pelo MEP, os custos da venda (alienação) do ativo não circulante.”

FGV (2021):

QUESTÃO CERTA: Assinale a opção que indica a contabilização na Demonstração do Resultado do Exercício que foi instituída a partir das alterações da Lei nº 6.404/1976: Contabilização da venda do ativo imobilizado como “Outras receitas operacionais”.

FGV (2021):

QUESTÃO CERTA: Em janeiro de X0, uma empresa industrial produtora de camisas teve faturamento de R$1.000.000. No mês, a empresa conseguiu pela primeira vez juntar e vender a sobra de retalhos. Por esta, a empresa recebeu R$2.000. Assinale a opção que indica a contabilização correta dessa receita na Demonstração do Resultado do Exercício da empresa. Outras receitas operacionais.

FGV (2018):

QUESTÃO CERTA: Assinale a opção que apresenta um exemplo de transação que deve ser classificada como “Outras receitas e despesas operacionais”, na Demonstração do Resultado do Exercício de uma entidade: Venda de ativo imobilizado.

Advertisement

CEBRASPE (2004):

QUESTÃO ERRADA: De acordo com a teoria contábil, a receita operacional de uma entidade deve englobar as parcelas provenientes das vendas do produto principal, dos co-produtos, dos subprodutos, e de sucatas, ou seja, consiste no montante auferido por quaisquer vendas oriundas da atividade produtiva da entidade.

Sinteticamente, subprodutos e sucatas são acessórios do produto principal, com efeito, SERÃO CONTABILIZADOS NA RUBRICA “OUTRAS RECEITAS OPERACIONAIS”.

FGV (2021):

QUESTÃO CERTA: Uma fábrica produz e vende camisetas. O custo unitário de produção da camiseta é de R$16. No processo de fabricação de duzentas camisetas, houve um erro e metade delas saiu com defeito, de modo que não poderão ser utilizadas. Assinale a opção que indica o reconhecimento das camisetas da fábrica em suas demonstrações contábeis.

Balanço patrimonial – Ativo Circulante – Estoques R$1.600;

Demonstração do Resultado do Exercício – Despesas Operacionais – R$1.600.

471 COMENTÁRIOS

  1. I am really impressed with your writing skills and also with the layout on your blog. Is this a paid theme or did you modify it yourself? Anyway keep up the nice quality writing, it’s rare to see a great blog like this one nowadays..

  2. Hello there, just became aware of your blog through Google,and found that it is truly informative. I am gonna watch out for brussels.I will be grateful if you continue this in future. Lots of people will be benefited from your writing.Cheers!

  3. Oh my goodness! Awesome article dude! Thanks, However I am having difficulties with your RSS. I donít know why I am unable to join it. Is there anybody getting the same RSS issues? Anyone that knows the solution will you kindly respond? Thanks!!

  4. I am no longer sure where you’re getting your info, but great topic. I must spend a while learning more or figuring out more. Thanks for wonderful info I used to be searching for this info for my mission.

  5. Xoilac Tv Trực Tiếp Soccer ku.ku777Đội tuyển Việt Nam chỉ cần thiết một kết trái hòa có bàn thắng nhằm lần thứ hai góp mặt trên World Cup futsal. Nhưng, để làm được điều đó

  6. Hi there just wanted to give you a brief heads up and let you know a few of the pictures 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.

  7. Hey! This post could not be written any better! Reading this postreminds me of my previous room mate! He alwayskept chatting about this. I will forward this write-up to him.Fairly certain he will have a good read. Thanks for sharing!

  8. Do you have a spam issue on this blog; I also ama blogger, and I was wanting to know your situation; manyof us have created some nice practices and weare looking to swap techniques with others, why notshoot me an email if interested.

  9. Kelvin Kaemingk has over two decades of helping people make smarter decisions regarding their mortgage and money decisions. He began his career in financial planning and migrated into the mortgage space in 2002. He is passionate and committed to helping people throughout their lives, make the best financial decisions for themselves and their families. As a father of three, and now Papa K (grandpa) to one, a team builder and recruiter, Kelvin thrives on helping others realize their potential, often referenced as “Everyone’s biggest fan”. Kelvin Kaemingk is the Area Manager for loanDepot and Co-Host of the Real Estate Chalk Talk radio program based in the Minneapolis – St. Paul area. Kelvin Kaemingk, NMLS 251124 | Branch NMLS 1139048

  10. Hello! I’ve been reading your blog for a long time now and finally got the bravery to go ahead aand give youa shout out from Huffman Tx! Just wanted too say keep up the excellent work!Feel free to surf to my blog :: 메이저사이트

  11. I’m curious to find out what blog system you have been working with?I’m experiencing some small security problems with my latest blog and Iwould like to find something more safeguarded.Do you have any solutions?

  12. Excellent post. I was checking continuously this blog and I am impressed! Very useful info particularly the last part I care for such information much. I was looking for this certain info for a long time. Thank you and best of luck.

  13. เล่น ฟีฟายบริการดีตลอด 24 ชม. รวดเร็วทันใจ#คๅสิโu #บoล #มวe #หวe ครบวงจรเล่นคุ้ม เล่นมันส์ จบในเว็บเดียวสมัคsเลย

  14. I’m not sure where you are getting your information, but great topic.I needs to spend some time learning more or understanding more.Thanks for fantastic information I was looking for this info formy mission.

  15. Hello! I could have sworn I’ve been to your blog before but after looking at many of the articles I realized it’s new to me. Regardless, I’m definitely pleased I stumbled upon it and I’ll be book-marking it and checking back often!

  16. I’m not sure where you’re getting your information, butgreat topic. I needs to spend some time learning much more or understanding more.Thanks for excellent info I was looking for this info for my mission.

  17. Thanks for ones marvelous posting! I really enjoyed reading it, you might be a great author.I will ensure that I bookmark your blog and will come back later in life. I want to encourage you to ultimately continue your great work, have a nice day!

  18. When I originally commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is added I get four e-mails with the same comment. Is there any way you can remove people from that service? Thank you!

  19. hi!,I love your writing so so much! share we communicate extra about your article on AOL?I need an expert in this space to unravel my problem. Maybe that is you!Having a look forward to look you.

  20. Thank you for sharing superb informations. Your web site is very cool. I’m impressed by the details that you’ve on this website. It reveals how nicely you perceive this subject. Bookmarked this web page, will come back for more articles. You, my friend, ROCK! I found simply the information I already searched all over the place and just couldn’t come across. What a great site.

  21. I’m really enjoying the design and layout of your blog. It’s avery easy on the eyes which makes it much more enjoyablefor me to come here and visit more often. Did you hire out adeveloper to create your theme? Exceptional work!

  22. Wow! This can be one particular of the most beneficial blogs We have ever arrive across on this subject. Basically Great. I am also an expert in this topic so I can understand your effort.

  23. An intriguing discussion is worth comment. There’s no doubt that that you ought to write more about this subject, it might not be a taboo subject but generally people don’t speak about these subjects. To the next! All the best!

  24. Hello there, just became aware of your blog through Google, and found that it’s truly informative.I’m going to watch out for brussels. I’ll be grateful ifyou continue this in future. Lots of people will be benefited from your writing.Cheers!

  25. I’m not sure where you’re getting your info, but great topic. I needs to spend some time learning more or understanding more. Thanks for fantastic information I was looking for this information for my mission.

  26. Great post. I used to be checking continuously this blog and I’m impressed! Very useful info specially the final section I maintain such information a lot. I was seeking this certain information for a very long time. Thanks and best of luck.

  27. Howdy! I could have sworn Iíve been to this blog before but after browsing through some of the articles I realized itís new to me. Anyhow, Iím definitely happy I discovered it and Iíll be book-marking it and checking back frequently!

  28. bangjago88 situs slot online deposit pulsa tanpa potongan bangjago88-2situs slot online deposit pulsa tanpa potongan ferari88 situsslot online deposit pulsa tanpa potongan

  29. Hmm is anyone else encountering problems with the images on this blog loading?I’m trying to find out if its a problem on my end or if it’s the blog.Any feed-back would be greatly appreciated.

  30. Hello there! This post couldn’t be written any better! Reading this post reminds me of my previous room mate! He always kept chatting about this. I will forward this article to him. Fairly certain he will have a good read. Many thanks for sharing!

  31. What’s Taking place i am new to this, I stumbled upon thisI’ve discovered It absolutely useful and it hashelped me out loads. I am hoping to contribute & assist other customers like its aided me.Good job.

  32. Hello! I know this is kind of off topic but I was wondering if you knew where I could find a captchaplugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty findingone? Thanks a lot!

  33. I’d like to thank you for the efforts you have put in writing this blog. I’m hoping to check out the same high-grade content by you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own blog now

  34. Thanks on your marvelous posting! I truly enjoyed reading it, you can be a great author.I willbe sure to bookmark your blog and will come back laterin life. I want to encourage one to continueyour great posts, have a nice holiday weekend!

  35. Do you have a spam issue on this blog; I also am a blogger, and I was curious about your situation; we have developed some nice practicesand we are looking to exchange strategies with others, be sure to shoot me an emailif interested.

  36. A fascinating discussion is worth comment. I do believe that you need to publish more on this issue, it may not be a taboo subject but generally folks don’t talk about these topics. To the next! Kind regards!!

  37. It’s actually a nice and useful piece of information. I’m happy that youjust shared this helpful information with us. Please stay us informed like this.Thank you for sharing.Here is my blog; 23.95.102.216

  38. An intriguing discussion is worth comment. I do believe that you need to publish more about this issue, it may not be a taboo subject but typically folks don’t speak about these subjects. To the next! All the best!!

  39. Im no longer certain the place you are getting your information, but great topic. I must spend a while studying more or figuring out more. Thanks for wonderful info I used to be searching for this information for my mission.

DEIXE UMA RESPOSTA

Por favor digite seu comentário!
Por favor, digite seu nome aqui