QUESTÃO CERTA: Se a empresa não tivesse apurado uma receita não operacional com vendas, o resultado seria um prejuízo de R$ 3.000,00 no exercício.
DRE
Receita Bruta de Vendas 10.000
(-) deduções 0
= Receita Líquida de Vendas 10.000
(-) CMV (4.000)
=
Lucro Operacional Bruto 6.000
(-) Despesas Operacionais
Despesas com Alimentação (5.000)
Despesas com Salários (1.000)
Despesas com Seguros (3.000)
+ Receitas Não operacionais 6.000
= Lucro Líquido do Exercício 3.000
QUESTÃO ERRADA: Se forem colocados à venda, os bens imóveis que estiverem sendo utilizados na manutenção das atividades da empresa deverão ser transferidos de imobilizado para investimentos, no ativo não circulante.
Para venda = ativo circulante\estoque
Para locação = ativo não circulante\investimento
Para uso próprio = ativo não circulante\imobilizado
CUIDADO POVO! A conta receita não operacional NÃO EXISTE MAIS, foi substituída pela conta OUTRAS RECEITAS.
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