Beruflich Dokumente
Kultur Dokumente
LANC 1
LANC 2
LANC 3
ATIVO
300,000
A. CIRCULANTE
300,000 -150,000 - 30,000
Disponvel
300,000 - 150,000 - 30,000
Aplicaes Financeiras
Clientes
Estoques
Impostos a recuperar
Despesas a Incorrer
Despesas pagas antecip.
A. CIRCULANTE
150,000
30,000
A.R.L.P
Aplicaes Financeiras
Clientes
Despesas a Incorrer
A. Permanente
150,000
30,000
Investimentos
Participaes PJ
Imobilizado
150,000
30,000
Edificaes
150,000
(-) Depr. Edificaes
Mquinas e equip.
30,000
(-) Depr. Mq. e equip.
Veculos
(-) Depr. Veculos
Intagvel
Marcas e Patentes
Softwares
(-) Amortiz. Softwares
Desenvolvimento
(-) Amortiz. Desenv.
LANC 4
49,000
49,000
LANC 5
84,000
7,000
44,100
4,900
7,000
-
77,000
7,000
7,000
70,000
-
70,000
70,000
-
TOTAL
433,000
176,000
120,000
44,100
4,900
7,000
257,000
7,000
7,000
250,000
250,000
150,000
30,000
70,000
-
PASSIVO
P. CIRCULANTE
Fornecedores
Emprst. e Financ.
Juros a pagar
Salrios a pagar
Impostos a pagar
Contas a pagar
Dividendos a pagar
P. CIRCULANTE
Emprst. e Financ.
Emprst. e Financ.
PATRIMNIO LQUIDO
Capital Social
Reserva Legal
Reserva P/ expanso
Lucros/Prejuzos Acum.
LANC 1
300,000
-
300,000
300,000
LANC 2
-
LANC 3
-
LANC 4
49,000
49,000
49,000
LANC 5
84,000
42,000
35,000
7,000
42,000
35,000
7,000
-
TOTAL
433,000
91,000
49,000
35,000
7,000
42,000
35,000
7,000
300,000
300,000
-
V
LANC 5
170,000
170,000
102,000
V
LANC 6
154,000
154,000
190,000
V
V
LANC 7 LANC 8
- 54,000
- 54,000
- - 54,000
68,000
-
36,000
PASSIVO
P. CIRCULANTE
Fornecedores
Emprst. e Financ.
Juros a pagar
Salrios a pagar
Impostos a pagar
Contas a pagar
Dividendos a pagar
P. CIRCULANTE
Emprst. e Financ.
Juros a pagar
PATRIMNIO LQUIDO
Capital Social
Reserva Legal
Reserva P/ expanso
Lucros/Prejuzos Acum.
DRE - ANO X1
RECEITA BRUTA
PRESTAO DE SERVIO
VENDA DE MERCADORIA
(-) DED. DA RECEITA BRUTA
(-) IMPOSTOS
(=) RECEITA LQUIDA
(-) CMV / CSP
(-) MATERIAIS DIVERSOS
(-) MERCADORIAS
(-) MO-DE-OBRA
(-) DEPRECIAO
(-) AMORTIZAO
(=) LUCRO BRUTO
(-) DESPESAS
S. INICIAL
433,000
91,000
49,000
35,000
7,000
42,000
35,000
7,000
LANC 1
22,500
22,500
LANC 2
-
LANC 3
-
LANC 4
-
LANC 5
-
LANC 6
-
LANC 7
-
LANC 8
6,000
6,000
6,000
22,500
-
LANC 1
-
LANC 2
-
300,000
300,000
-
LANC 3
-
LANC 4
-
LANC 5
170,000
170,000
-
LANC 6
190,000
190,000
-
170,000 190,000
- - 36,000
4,000
- 32,000
LANC 7
-
LANC 8
-
- 60,000
- 60,000
170,000
-
154,000
-
- 60,000
-
(-)DESP. ADMINISTR.
(-)DESP. COMERCIAIS
(+/-) RESULTADO FINANC.
(+)REC. FINANCEIRAS
(-)DESP. FINANCEIRAS
(=) LUCRO OPERACIONAL
(-)IRPJ/CSLL
(=) LUCRO LQUIDO
170,000
154,000
- 60,000
170,000
154,000
- 60,000
V
LANC 9
-
V
V
V
V
V
V
LANC 10 LANC 11 LANC 12 LANC 13 LANC 14 LANC 15
- 4,900 - 28,100
- 6,000 - 23,000 - 9,000
- 4,900 - 28,100 - 32,000 - 6,000
- 28,100 - 80,000
48,000
V
V
V
V
LANC 18 LANC 19 LANC 20 LANC 21
- 42,000
8,000
48,000
- 42,000
4,000
4,800
34,500
- 42,000
30,000
4,800
4,900
-
- 23,000 -
- 23,000
32,000
32,000
32,000
6,000
- 23,000 -
V
V
LANC 16 LANC 17
- 49,000 - 10,000
- 49,000 - 7,000
- 49,000
6,000
3,000
9,000
-
9,000
-
- 14,000
-
9,000
9,000
7,000
4,000
3,000
3,000
3,000
-
4,000
4,000
4,000
-
4,500
3,200
3,200
3,200
13,500
13,500
13,500
-
LANC 9 LANC 10 LANC 11 LANC 12 LANC 13 LANC 14 LANC 15 LANC 16 LANC 17 LANC 18 LANC 19 LANC 20 LANC 21
36,000 - 4,900 - 28,100
- - 49,000
- 42,000
48,000
36,000 - 4,900 - 28,100
- - 49,000
- 39,000
39,000
4,500
- 49,000
- 32,000
35,000
7,000
4,000
4,500
36,000 -
4,900 - 28,100
LANC 9
-
- 36,000
- 36,000
- 36,000
-
- 36,000
-
3,000 - 39,000
- 35,000
3,000 4,000
-
43,500
30,000
13,500
-
LANC 10 LANC 11 LANC 12 LANC 13 LANC 14 LANC 15 LANC 16 LANC 17 LANC 18 LANC 19 LANC 20 LANC 21
-
9,000
9,000
- 9,000
6,000 - 14,000 -
9,000
6,000
-
- 14,000
-
9,000
-
- 10,000
8,000
8,000
8,000
8,000
- 36,000
6,000 - 23,000 -
9,000
- 10,000
- 10,000
- 36,000
6,000 - 23,000 -
9,000
- 10,000
V
LANC 22
-
V
LANC 23
-
V
LANC 24
-
V
TOTAL
609,500
294,300
150,900
52,800
68,000
8,100
8,500
6,000
315,200
48,700
35,200
13,500
266,500
227,000
150,000
6,000
30,000
3,000
70,000
14,000
39,500
1,500
45,000
9,000
2,000
-
LANC 22
63,920
63,920
LANC 23 LANC 24
124,080
37,224
-
TOTAL
609,500
179,144
38,000
8,500
6,000
66,920
22,500
37,224
43,500
30,000
13,500
63,920
37,224
-
86,856
386,856
300,000
6,204
80,652
-
6,204
80,652
LANC 22
-
LANC 23
-
LANC 24
-
TOTAL
360,000
170,000
190,000
36,000
36,000
324,000
105,000
4,000
32,000
60,000
9,000
219,000
29,000
63,920 - 124,080
63,920 - 124,080
15,000
14,000
2,000
8,000
10,000
188,000
188,000
-
PATRIMNIO LQUIDO
Capital Social
Reserva Legal
Reserva P/ expanso
Lucros/Prejuzos Acum.
DRE - ANO X1
RECEITA BRUTA
PRESTAO DE SERVIO
VENDA DE MERCADORIA
(-) DED. DA RECEITA BRUTA
(-) IMPOSTOS
(=) RECEITA LQUIDA
(-) CMV / CSP
(-) MATERIAIS DIVERSOS
(-) MERCADORIAS
(-) MO-DE-OBRA
(-) DEPRECIAO
(-) AMORTIZAO
(=) LUCRO BRUTO
(-) DESPESAS
(-)DESP. ADMINISTR.
(-)DESP. COMERCIAIS
(+/-) RESULTADO FINANC.
(+)REC. FINANCEIRAS
(-)DESP. FINANCEIRAS
(=) LUCRO OPERACIONAL
(-)IRPJ/CSLL
(=) LUCRO LQUIDO
386,856
300,000
6,204
80,652
-
LANC 1
-
LANC 2
-
LANC 3
-
LANC 4
-
V
V
LANC 5
LANC 6
6,000
26,400
6,000
26,400
6,000 - 39,600
V
LANC 7
200,000
200,000
200,000
V
V
V
V
V
LANC 8
LANC 9 LANC 10 LANC 11 LANC 12
250,000 - 57,500 - 73,800
- 6,600
220,000 - 57,500 - 73,800
- 6,600
100,000
- 73,800
120,000
59,400
6,600
57,500
-
30,000
30,000
6,600
30,000
-
LANC 7
-
LANC 8
-
LANC 9
-
LANC 5
6,000
6,000
LANC 6
26,400
26,400
26,400
6,000
8,200
45,000 -
6,600
LANC 6
-
LANC 5
LANC 7
200,000
200,000
-
LANC 8
250,000
LANC 9
-
250,000
-
200,000
-
200,000
-
200,000
200,000
- 45,000
- 45,000
250,000
- 45,000
- - 57,500 - 82,000
- 17,500
- 40,000
- 82,000
V
V
V
V
V
V
LANC 13 LANC 14 LANC 15 LANC 16 LANC 17 LANC 18
- 34,650 - 6,000 - 23,000 - 9,000 500 - 4,000
- 34,650 - 6,000
- 4,000
- 34,650
6,000
- - 23,000 -
- 23,000 -
- 23,000
6,000
3,000
- 14,000
-
V
LANC 19
- 42,000
- 42,000
- 42,000
4,000
V
LANC 20
- 9,000
- 9,000
4,500
4,500
9,000 -
500
-
9,000 -
500
-
9,000 -
500
9,000
500
LANC 13 LANC 14 LANC 15 LANC 16 LANC 17 LANC 18 LANC 19 LANC 20
- 34,650
- 42,000 - 4,500
- 34,650
- 42,000 - 4,500
- 38,000
4,000 -
4,500
- 34,650
9,000
9,000
- 9,000
6,000 - 14,000 6,000
- 14,000
-
500
500
500
-
9,000
9,000
4,000
6,000 - 23,000 -
9,000 -
500 -
6,000 - 23,000 -
9,000 -
500 -
4,500
4,000
4,000
4,500
4,500
4,000
4,500
V
V
LANC 21 LANC 22
8,800 - 37,224
5,280 - 37,224
- 37,224
5,280
3,520
3,520
3,520
V
LANC 23
-
V
LANC 24
-
LANC 21 LANC 22
- 37,224
- 37,224
LANC 23
77,282
77,282
LANC 24
150,018
45,005
77,282
- 37,224
-
45,005
-
V
TOTAL
696,006
321,786
133,706
58,080
120,000
10,000
374,220
82,220
38,720
30,000
13,500
292,000
58,000
58,000
204,000
150,000
12,000
30,000
6,000
70,000
28,000
30,000
1,500
45,000
18,000
2,000
500
TOTAL
696,006
160,637
26,400
8,200
81,032
45,005
43,500
30,000
13,500
105,013
491,869
300,000
13,705
178,164
-
7,501
97,512
LANC 21 LANC 22
-
LANC 23
-
LANC 24
-
8,800
8,800
8,800
8,800
TOTAL
450,000
200,000
250,000
45,000
45,000
405,000
149,000
17,500
40,000
82,000
9,000
500
256,000
29,000
15,000
14,000
300
8,800
8,500
227,300
227,300
-
BALANO PATRIMONIAL
ATIVO
A. CIRCULANTE
Disponvel
Aplicaes Financeiras
Clientes
Estoques
Impostos a recuperar
Despesas a Incorrer
Despesas pagas antecip.
A. CIRCULANTE
A.R.L.P
Aplicaes Financeiras
Clientes
Despesas a Incorrer
A. Permanente
Investimentos
Participaes PJ
Imobilizado
Edificaes
(-) Depr. Edificaes
Mquinas e equip.
(-) Depr. Mq. e equip.
Veculos
(-) Depr. Veculos
Intagvel
Marcas e Patentes
Softwares
(-) Amortiz. Softwares
Desenvolvimento
X0
433,000
176,000
120,000
44,100
4,900
7,000
257,000
7,000
7,000
250,000
250,000
150,000
30,000
70,000
-
X1
609,500
294,300
150,900
52,800
68,000
8,100
8,500
6,000
315,200
48,700
35,200
13,500
266,500
227,000
150,000
6,000
30,000
3,000
70,000
14,000
39,500
1,500
45,000
9,000
2,000
X2
696,006
321,786
133,706
58,080
120,000
10,000
374,220
82,220
38,720
30,000
13,500
292,000
58,000
58,000
204,000
150,000
12,000
30,000
6,000
70,000
28,000
30,000
1,500
45,000
18,000
2,000
PASSIVO
P. CIRCULANTE
Fornecedores
Emprst. e Financ.
Juros a pagar
Salrios a pagar
Impostos a pagar
Contas a pagar
Dividendos a pagar
P. CIRCULANTE
Emprst. e Financ.
Juros a pagar
PATRIMNIO LQUIDO
Capital Social
Reserva Legal
Reserva P/ expanso
Lucros/Prejuzos Acum.
X0
433,000
91,000
49,000
35,000
7,000
42,000
35,000
7,000
300,000
300,000
-
500
DRE
X1
609,500
179,144
38,000
8,500
6,000
66,920
22,500
37,224
43,500
30,000
13,500
386,856
300,000
6,204
80,652
-
X2
696,006
160,637
26,400
8,200
81,032
45,005
43,500
30,000
13,500
491,869
300,000
13,705
178,164
-
RECEITA BRUTA
PRESTAO DE SERVIO
VENDA DE MERCADORIA
(-) DED. DA RECEITA BRUTA
(-) IMPOSTOS
(=) RECEITA LQUIDA
(-) CMV / CSP
(-) MATERIAIS DIVERSOS
(-) MERCADORIAS
(-) MO-DE-OBRA
(-) DEPRECIAO
(-) AMORTIZAO
(=) LUCRO BRUTO
(-) DESPESAS
(-)DESP. ADMINISTR.
(-)DESP. COMERCIAIS
(+/-) RESULTADO FINANC.
(+)REC. FINANCEIRAS
(-)DESP. FINANCEIRAS
(=) LUCRO OPERACIONAL
(-)IRPJ/CSLL
(=) LUCRO LQUIDO
X0
-
X1
360,000
170,000
190,000
36,000
36,000
324,000
105,000
4,000
32,000
60,000
9,000
219,000
29,000
15,000
14,000
2,000
8,000
10,000
188,000
63,920
124,080
X2
450,000
200,000
250,000
45,000
45,000
405,000
149,000
17,500
40,000
82,000
9,000
500
256,000
29,000
15,000
14,000
300
8,800
8,500
227,300
77,282
150,018
TOTAL
300,000
124,080
37,224
386,856
150,018
45,005
491,869
44,100
4,900
49,000
-
150,000
30,000
180,000
300,000
300,000
120,000
120,000
120,000
do Indireto
1 e X2
X1
X2
124,080
150,018
23,000
9,000
3,200 68,000 36,000 6,000
4,900
49,000
6,000
66,920
143,700
32,000
22,500
2,000
1,500
58,000 -
23,000
9,500
3,520
82,000
1,900
6,000
26,400
2,200
14,112
143,810
58,000
58,000
30,000
-
38,000
22,500
37,224
97,724
11,914
203,700
191,786
11,914
150,000
30,000
180,000
300,000
300,000
120,000
120,000
120,000
ireto
2
X1
X2
292,000
368,000
12,000
54,000
28,100
49,000
10,000
4,800
143,700
32,000
22,500
2,000
1,500
58,000 -
79,800
101,570
39,600
8,500
5,280
143,810
IMPOSTOS PAGOS:
(+) SALDO INICIAL DE IMPOSTOS (PASSIVO)
(+) PROVISO DE IMPOSTOS (DRE)
(-) SALDO FINAL DE IMPOSTOS (PASSIVO)
(-) IMPOSTOS RECUPERADOS
FORNECEDORES:
(+) SALDO INICIAL DE FORN. (PASSIVO)
(+) COMPRAS
(-) SALDO FINAL DE FORN. (PASSIVO)
X0
58,000
58,000
30,000
-
SALARIOS:
(+) SALDO INICIAL DE SALRIOS
(+) DESPESAS COM PESSOAL NO PERODO
(-) SALDO FINAL DE SALRIOS
38,000
22,500
37,224
97,724
11,914
203,700
191,786
11,914
X1
X2
EI
44,100
8,100
EF
44,100
8,100
10,000
COMPRAS
49,000
66,000
Imp. Rec.
4,900
6,600
CMV
36,000
57,500
CMV = EI + C - EF - Imp. Rec.
C = CMV - EI + EF + Imp. Rec.
6,000
82,000
8,200
79,800
66,920
122,282
- 81,032
6,600
101,570
66,000
- 26,400
39,600
360,000
170,000
190,000
45,600
36,000
3,600
6,000
314,400
32,000
32,000
282,400
8,000
8,000
290,400
96,320
32,400
63,920
60,000
60,000
10,000
10,000
37,224
37,224
86,856
290,400
DO
1 e X2
X2
450,000
200,000
250,000
69,250
57,500
5,750
6,000
380,750
32,500
32,500
348,250
8,800
8,800
357,050
RECEITA
IMPOSTOS
CMV
M.O.
DESP. E DEPR.
RES. FINANC.
IR/CSLL
LUCRO
116,532
39,250
77,282
82,000
82,000
8,500
8,500
45,005
45,005
105,013
357,050
360,000
- 36,000
- 36,000
- 60,000
- 38,000
2,000
- 63,920
124,080
450,000
- 45,000
- 57,500
- 82,000
- 38,500
300
- 77,282
150,018