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Contabilidade Essay

1501 words - 7 pages

Mensuração subsequente de Ativos Fixos Tangíveis

Licenciatura em Finanças Empresariais
Unidade curricular: Contabilidade Financeira Intermédia
Semestre: 3º
Turma: TFD 32
Elementos que compõem o grupo de trabalho:
Ana Catarina Cunha nº 20130689
Marisa Santos

nº 20130020

Rodrigo Primor

nº 20131002

Lisboa, 10 de Outubro de 2014

Índice
1 - Movimentos Contabilísticos………………………………………………………….2
2 – Reflexo das operações nas demonstrações financeiras ………………………………3
3 – Sugestões de divulgação……………………………………………………………...5

1

1- Movimentos contabilísticos
Valor de aquisição terreno+edifícios
Justo valor em 31/12/2013
(revalorização de 20000 €)

100 000,00 €
120 ...view middle of the document...

2

2- Reflexo das operações nas demonstrações financeiras
Demonstração de resultados

Notas

RECEITAS
Prestações de serviços
Vendas
Outras receitas
CUSTOS PERDAS E (GANHOS)
Custos com o pessoal
Custos diretos dos serviços prestados
Custo das mercadorias vendidas
Marketing e publicidade
Fornecimentos serviços externos e outras despesas
Impostos indiretos
Provisões e ajustamentos
Amortizações e depreciações
Custos com benefícios de reforma
Custos com redução de efetivos
Ganhos com a alienação de ativos fixos líquidos
Outros ganhos líquidos
Resultado antes de resultados financeiros e impostos
CUSTOS E (GANHOS) FINANCEIROS
Juros suportados líquidos
Perdas com variações cambiais líquidas
Perdas em ativos financeiros e outros investimentos líquidas
Perdas em empreendimentos conjuntos
Ganhos em empresas associadas líquidos
Outras despesas financeiras líquidas
Resultado antes de impostos
Imposto sobre o rendimento
RESULTADO LÍQUIDO
Atribuível a interesses não controladores
Atribuível a acionistas da Portugal Telecom
Resultado líquido por ação
Básico
Diluído

2014

2013

2012
Reexpresso
(Nota 4)

6
6
6
6

2 736 475 000
131 116 168
43 591 728
2 911 182 896

2 897 903 518
140 535 973
40 520 473
3 078 959 964

8
9
10

399 282 587
458 795 641
134 801 746
68 487 812
619 296 236
42 304 690
25 828 265
726 275 626
40 462 686
127 052 643
-3 356 327
-73 441 554
2 565 790 051
345 392 845

413 625 772
457 394 347
138 098 682
72 162 740
640 593 782
43 762 487
23 267 253
765 258 046
57 540 318
2 366 806
-3 467 847
-23 419 701
2 587 182 685
491 777 279

21
23

257 423 261
21 919 104
2 014 467
2 185 679
-442 783 587
54 635 427
-104 605 649
449 998 494
62 021 888
387 976 606
56 995 651
330 980 955

213 014 581
1 841 496
3 921 932
3 011 998
-210 273 584
44 565 085
56 081 508
435 695 771
125 608 091
310 087 680
84 283 899
225 803 781

23
23

39
39

26
26

11
13
42
1)

1935,48

14
14
37
15

16
17
18
30
33
19

20

3

Ativos fixos tangíveis (terrenos e edifícios)
Saldo 31 dez 2012

Valor de custo
Terrenos e recursos naturais
Edifícios e outras construções
Equipamento básico
Equipamento de transporte
Ferramentas e utensílios
Equipamento administrativo
Outros ativos tangíveis
Ativos tangíveis em curso
Adiantamentos por conta de ativos tangíveis

Aumentos

182 553 761
889 744 739
9 991 801 705
79 799 744
21 100 458
1 210 244 009
49 760 464
210 342 109
562 661
12 635 909 650

9 477
36 983 567
322 491 959
11 613 494
227 899
34 956 101
378 451
91 863 571
498 524 519

Amortizações acumuladas
Terrenos e recursos naturais
Edifícios e outras construções
Equipamento básico
Equipamento de transporte
Ferramentas e utensílios
Equipamento administrativo
Outros ativos tangíveis

Ajustamentos Transferências e
de conversão
outros
cambial
movimentos
-1 574 632
-42 551 808
-224 800
...

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