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{"id":1634,"date":"2020-09-10T00:00:28","date_gmt":"2020-09-10T00:00:28","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/?p=1634"},"modified":"2021-07-11T10:05:28","modified_gmt":"2021-07-11T10:05:28","slug":"accounting-basics-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/accounting-basics-4\/","title":{"rendered":"\u30d6\u30e9\u30b8\u30eb\u306e\u4f1a\u8a08\u306e\u57fa\u790e \u2463"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u4eca\u9031\u3082\u5f15\u304d\u7d9a\u304d\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u4f1a\u8a08\u306e\u57fa\u790e\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u3005\u56de\u306f\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u306e\u8aad\u307f\u65b9\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u30c1\u30a7\u30c3\u30af\u306e\u4ed5\u65b9\u306b\u95a2\u3057\u3066\u3001\u524d\u56de\u3001\u8cb8\u501f\u5bfe\u7167\u8868 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data-permalink=\"https:\/\/kuno-cpa.co.jp\/brazil_blog\/accounting-basics-4\/2020%e5%b9%b49%e6%9c%8829%e6%97%a51-2\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/e0a692fa32143f0b8f520d6b7534be08-1.png?fit=595%2C354&amp;ssl=1\" data-orig-size=\"595,354\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"2020\u5e749\u670829\u65e51\" data-image-description=\"\" data-image-caption=\"\" 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src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/72275dea00da0e90937ff5f7bba37507-1.png?resize=586%2C418&#038;ssl=1\" alt=\"\" width=\"586\" height=\"418\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/72275dea00da0e90937ff5f7bba37507-1.png?w=586&amp;ssl=1 586w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/72275dea00da0e90937ff5f7bba37507-1.png?resize=300%2C214&amp;ssl=1 300w\" sizes=\"(max-width: 586px) 100vw, 586px\" data-recalc-dims=\"1\" \/><\/p>\n<p>\u524d\u56de\u3082\u3054\u8a18\u8f09\u3057\u3066\u306f\u304a\u308a\u307e\u3059\u304c\u3001pp.4\u306f\u3001\u8cc7\u7523\u306e\u90e8\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001pp.5\u306f\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4e0a\u8a18\u306e\u8d64\u304f\u56f2\u3063\u305f\u3001\u632f\u756a\u53f7\u306e3\u6bb5\u968e\u76ee\uff08\u3007.\u25cb\u25cb.<strong><u>\u25cb\u25cb<\/u><\/strong>\uff09\u306b\u7740\u76ee\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a18\u8f09\u5185\u5bb9\u3092\u3088\u308a\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30014\u6bb5\u76ee\u307e\u3067\u3001\u7740\u76ee\u3057\u3066\u3044\u308b\u3082\u306e\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u8cc7\u7523\uff08Ativo\uff09\u306e\u90e8\u3067\u3059\u3002<\/p>\n<ul>\n<li>1.01\u00a0\u00a0 \u00a0\u00a0\u00a0Ativo Circulant\uff08\u6d41\u52d5\u8cc7\u7523\uff09<\/li>\n<li>1.01.01 \u00a0\u00a0Caixa e Equivalentes de Caixa\uff08\u73fe\u9810\u91d1\u3001\u73fe\u91d1\u540c\u7b49\u7269\uff09<\/li>\n<li>1.01.06.01 Tributos Correntes a Recuperar\uff08\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\uff09<\/li>\n<li>1.01.08 \u00a0\u00a0Outros Ativos Circulantes\uff08\u305d\u306e\u4ed6\u6d41\u52d5\u8cc7\u7523\uff09<\/li>\n<\/ul>\n<ul>\n<li>1.02\u00a0 \u00a0\u00a0\u00a0\u00a0Ativo N\u00e3o Circulante\uff08\u975e\u6d41\u52d5\u8cc7\u7523 \u2252 \u56fa\u5b9a\u8cc7\u7523\uff09<\/li>\n<li>1.02.01\u00a0\u00a0 Ativo Realiz\u00e1vel a Longo Prazo\uff08\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09<\/li>\n<li>1.02.02 \u00a0\u00a0Investimentos\uff08\u68da\u5378\u8cc7\u7523\uff09<\/li>\n<li>1.02.04\u00a0\u00a0 Intang\u00edve\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306b\u3001\u8ca0\u50b5\uff08Passivo\uff09\u3001\u7d14\u8cc7\u7523\uff08Patrim\u00f4nio l\u00edquido\uff09\u306e\u90e8\u3067\u3059\u3002<\/p>\n<p><strong>\u8ca0\u50b5\uff08Passivo\uff09<\/strong><\/p>\n<ul>\n<li>2.01\u00a0\u00a0 \u00a0\u00a0\u00a0Passivo Circulante\uff08\u6d41\u52d5\u8ca0\u50b5\uff09<\/li>\n<li>2.01.03.01 Obriga\u00e7\u00f5es Fiscais Federais\uff08\u77ed\u671f\u511f\u9084\u306e\u8ca0\u50b5\uff09<\/li>\n<li>2.01.04\u00a0\u00a0 Empr\u00e9stimos e Financiamentos\uff08\u77ed\u671f\u501f\u5165\u91d1\uff09<\/li>\n<li>2.01.05 \u00a0\u00a0Outras Obriga\u00e7\u00f5es\uff08\u305d\u306e\u4ed6\u306e\u6d41\u52d5\u8ca0\u50b5\uff09<\/li>\n<\/ul>\n<ul>\n<li>2.02\u00a0\u00a0\u00a0\u00a0 \u00a0Passivo N\u00e3o Circulante\uff08\u56fa\u5b9a\u8ca0\u50b5\uff09<\/li>\n<li>2.02.01 \u00a0\u00a0Empr\u00e9stimos e Financiamentos\uff08\u9577\u671f\u501f\u5165\u91d1\uff09<\/li>\n<li>2.02.02 \u00a0\u00a0Outras Obriga\u00e7\u00f5es\uff08\u305d\u306e\u4ed6\u306e\u56fa\u5b9a\u8ca0\u50b5\uff09<\/li>\n<li>2.02.03 \u00a0\u00a0Tributos Diferidos\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff09<\/li>\n<li>2.02.04 \u00a0\u00a0Provis\u00f5es\uff08\u5f15\u5f53\u91d1\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u7d14\u8cc7\u7523\uff08Patrim\u00f4nio l\u00edquido\uff09<\/strong><\/p>\n<ul>\n<li>2.03\u00a0\u00a0\u00a0\u00a0 \u00a0Patrim\u00f4nio L\u00edquido\uff08\u7d14\u8cc7\u7523\uff09<\/li>\n<li>2.03.01 \u00a0\u00a0Capital Social Realizado\uff08\u8cc7\u672c\u91d1\uff09<\/li>\n<li>2.03.04 \u00a0\u00a0Reservas de Lucros\uff08\u5229\u76ca\u6e96\u5099\u91d1\uff09<\/li>\n<li>2.03.05 \u00a0\u00a0Lucros\/Preju\u00edzos Acumulados\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09<\/li>\n<li>2.03.08 \u00a0\u00a0Outros Resultados Abrangentes\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3053\u3046\u3057\u3066\u307f\u308b\u3068\u3001\u65e5\u672c\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8a18\u8f09\u3068\u307b\u3068\u3093\u3069\u5909\u308f\u3089\u306a\u3044\u3068\u3044\u3046\u3088\u3046\u306b\u611f\u3058\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br 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