Receita não operacional com vendas

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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.

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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.

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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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