Variação cambial

Por
Pedro Santos
-
317
1787

QUESTÃO CERTA: Por ocasião do balanço patrimonial, eventuais saldos remanescentes de Imposto sobre operações financeiras (IOF) sobre importações a prazo a pagar devem ser atualizados pela variação cambial registrada no período.

Variação cambial: Depois de estar na empresa em condições de vendas, o estoque de mercadorias não é mais atualizado pela taxa de câmbio. Após isso, a variação cambial afeta apenas o resultado em contrapartida a uma obrigação, no caso de a compra ter sido a prazo.

Resumindo: existe obrigação a prazo? Sim, logo terá variação cambial.

QUESTÃO CERTA: Uma companhia brasileira é investidora de uma companhia estrangeira, que elabora suas demonstrações financeiras usando o dólar norte-americano. Nessa situação, para realizar a conversão das demonstrações para a moeda funcional da investidora, utilizando o método da taxa corrente, a investidora deverá converter os valores dos ativos e passivos pela taxa de fechamento do dólar na data do respectivo balanço. As receitas e as despesas deverão ser convertidas pelas taxas cambiais em vigor nas datas das transações ou pela taxa média do período, sendo reconhecidas as variações cambiais resultantes em conta específica do patrimônio líquido.

Resumindo:

Ativos e Passivos = Taxa de Fechamento da data do Balanço

PL = Taxa Histórica (data em que foi contabilizado no PL)

Receitas e Despesas = Taxa da data da Transação ou Taxa média

Essas Variações Cambiais são registradas em uma conta transitória no PL chamada “Ajustes Acumulados de Conversão”

QUESTÃO CERTA: Suponha que uma empresa tenha realizado vendas em moeda estrangeira no valor de US$ 100.000, com cotação do dólar norte-americano na data da venda de R$ 2,35/US$ 1,00 e que, ao final do exercício, antes da liquidação da operação, o real tenha sofrido uma desvalorização de 2% em relação ao dólar. Nessa situação, a empresa deverá registrar uma receita de variação cambial no valor de R$ 4.700.

CORRETO

2% de 2,35 = 0,047

0,047 * 100.000 = 4700 R$ (Receita Cambial)

Lançamento

D – Caixa – 4.700

C – Variação Monetária Ativa – 4.700

Essa alteração é considerada uma Receita pois a venda foi realizada em Dólar (U$).  Se outras moedas, como o Real, se desvalorizam em relação ao Dólar, então acontece uma valorização do Dólar. Logo, é uma receita.

QUESTÃO CERTA: A variação cambial sobre obrigações com fornecedores estrangeiros impacta o saldo da conta fornecedores, mas a mercadoria importada que continuar em estoque poderá não receber tal atualização.

 Direto do Manual de Contabilidade Societária: No caso das importações, a variação cambial incorrida até a data da entrada do produto no estabelecimento do adquirente deverá ser agregada ao custo; daí em diante, passará a ser despesa financeira.

Entendo que o “poderá” da questão dependerá se a mercadoria já foi desembaraçada ou não, por exemplo. Aquela mercadoria que já foi liberada pela aduana não incorpora mais a variação cambial ao seu custo, ao passo que as não liberadas continuariam a incorporá-la.

Lembrando-se do conceito principal neste assunto: incorporam-se ao ativo todos os gastos necessários para trazê-lo ao seu local e condição atuais.

QUESTÃO ERRADA: Uma empresa comercial não conseguiu suprir sua necessidade de estoque com mercadoria nacional e adquiriu, no mês de janeiro/2014, mercadorias de fornecedor que pratica vendas indexadas ao dólar norte-americano (USD). Como política interna, a empresa realiza as compras à vista e as vendas, com prazo de trinta dias. Por meio de inventário permanente, a empresa utiliza o PEPS (primeiro a entrar, primeiro a sair) como forma de controle e avaliação do seu estoque. As tabelas abaixo mostram a movimentação dos estoques em janeiro/2014 e a cotação da moeda norte-americana em alguns dias desse mês.

imagem-001.jpg

Considerando as informações acima e o fato de que não há incidência tributária em nenhuma operação realizada pela empresa, julgue o item a seguir: Se a cotação do dólar norte-americano no dia 30/1 tivesse sido de R$ 2,60, o valor do estoque final teria sido de R$ 158,40.

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Errado. Dado que o estoque final, na situação acima, é composto pelas 12 mercadorias (dentre as 16) adquiridas no dia 20/01 por USD 5,5, no qual o dólar valia R$2,30, de nada alteraria a variação cambial ocorrida nos dias posteriores a esse.

Não tem alteração alguma, pois a mercadoria foi adquirida a vista, e a última compra foi no dia 20. Após isso a variação cambial não afeta mais, pois o saldo do estoque é calculado em função do estoque remanescente da compra do dia 20.

QUESTÃO ERRADA: Considere que, em novembro de 2012, determinada empresa tenha comprado mercadoria do exterior pelo valor de 50.000 euros, com a paridade da moeda de €1,00 = R$ 3,00. Considere, ainda, que, no final do exercício, essa mercadoria continue em estoque e que a cotação do euro tenha sido igual a R$ 2,80. Nessa situação, é correto afirmar que, no final do exercício, período em que foi realizado um lançamento para registrar o efeito da variação cambial, o balanço patrimonial evidenciou o estoque da referida mercadoria no valor de R$ 140.000,00.

Depois de estar na empresa em condições de vendas, o estoque de mercadorias não é mais atualizado pela taxa de câmbio. Após isso, a variação cambial afeta apenas o resultado em contrapartida a uma obrigação, no caso de a compra ter sido a prazo.

Câmbio em novembro de 2012 –> €1,00 = R$ 3,00

Estoque de Mercadorias = 50.000 x 3,00 = R$ 150.000,00

Portanto, o balanço patrimonial evidenciou o estoque da referida mercadoria no valor de R$ 150.000,00

QUESTÃO ERRADA: No caso de disponibilidades em moeda estrangeira, a variação cambial decorrente do ajuste do saldo em moeda nacional à taxa de câmbio vigente na data de atualização da demonstração contábil deve ser reconhecida na conta ajustes de avaliação patrimonial, no patrimônio líquido.

QUESTÃO ERRADA: No caso de disponibilidades em moeda estrangeira, a variação cambial decorrente do ajuste do saldo em moeda nacional à taxa de câmbio vigente na data de atualização da demonstração contábil deve ser reconhecida na conta ajustes de avaliação patrimonial AJUSTES ACUMULADOS DE CONVERSÃO, no patrimônio líquido.

A conta se chama AJUSTES ACUMULADOS DE CONVERSÃO

As Taxas são:

Ativos/Passivos = Taxa da data do fechamento das Demonstrações Contábeis;

PL = Taxa histórica da época;

Receitas e Despesas = Taxa da data da Transação ou Taxa Média.

QUESTÃO CERTA: As variações monetárias ou cambiais oriundas da conversão de demonstrações contábeis em moedas estrangeiras devem ser segregadas e contabilizadas em contas distintas dos juros. Admite-se, para esse registro, o aumento do custo de aquisição até o limite do valor de mercado.

7.5. REGISTRO DE VARIAÇÕES CAMBIAIS DE TRANSAÇÕES EM MOEDA ESTRANGEIRA

7.5.1. As variações cambiais de transações em moeda estrangeira devem ser registradas em contas de resultado no período a que se referirem.

QUESTÃO ERRADA: Variação cambial é a relação de troca entre duas moedas.

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