Resultado extraorçamentário

161
629

QUESTÃO CERTA: No ano 2, houve equilíbrio na execução extraorçamentária.

Imagem 007.jpg

Depósito (recebimento extraorçamentário)———————————27.000

Devolução de depósito (pagamento extraorçamentário)————–(22.000)

Restos a pagar inscrito (receita extraorçamentária)——————–26.000

Restos a pagar pago (despesa extraorçamentária)——————–(31.000)

Desse modo o resultado extraorçamentário é 0 (zero), ou seja, no ano 2, houve equilíbrio na execução extraorçamentária.

Creio que a dificuldade da questão seria lembrar da diferença entre inscrição e pagamento de restos a pagar. A INSCRIÇÃO de restos a pagar é uma receita extraorçamentária enquanto o PAGAMENTO é uma despesa extraorçamentária.

QUESTÃO CERTA: A partir da tabela acima, que apresenta os saldos do balanço patrimonial hipotético, em reais, de um ente governamental, julgue os itens seguintes. Sabendo que o valor da despesa orçamentária não paga foi de R$ 50,00, julgue os itens subsecutivos. A receita extraorçamentária que constará da demonstração contábil será inferior a R$ 80,00.

Imagem 003.jpg

                              BALANÇO FINANCEIRO
INGRESSOS                                              DISPÊNDIOS
Receita orçamentária…200                     Despesa orçamentária…100

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RECEBIMENTOS EXTRAORÇAMENTÁRIOS    
Inscrição de restos a pagar…50

Saldo do exercício anterior…80               Saldo para o exercício seguinte ….230
TOTAL…..330                                               TOTAL….330
A receita extraorçamentária que constará da demonstração contábil será de R$ 50,00.

QUESTÃO ERRADA: Por não corresponderem a despesas orçamentárias e receitas orçamentárias, as contas de resultado extraorçamentário aumentativo e diminutivo não interferem na situação líquida do patrimônio.

Se houve um resultado extraorçamentário, quer dizer que a receita ou despesa extraorçamentário (que a princípio não altera a SL) se tornou parte do patrimônio. Por exemplo, a receita extraorçamentária. Dada como caução, caso seja apropriada se torna um ganho de fato, de forma, há um aumento na SL.

Existem despesas e receitas orçamentárias que também não interferem na situação líquida do patrimônio.

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