![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/b6a0d3e32bacb8a84384624e86777fad.png?resize=567%2C207&ssl=1\")
<\/p>\n\u3053\u3093\u306b\u3061\u306f\u3002
\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
\u4eca\u56de\u306f\u3001\u524d\u56de\u304a\u8a71\u3044\u305f\u3057\u307e\u3057\u305f\u640d\u76ca\u8a08\u7b97\u66f8\uff08Demonstra\u00e7\u00e3o do resultado do exerc\u00edcio [DRE]\uff09\u306e\u7d9a\u304d\u3067\u3001\u6cd5\u4eba\u7a0e\u306b\u95a2\u3057\u3066\u304a\u8a71\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\u3053\u3061\u3089\u3001\u524d\u56de\u63b2\u8f09\u3044\u305f\u3057\u307e\u3057\u305f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e00\u4f8b\u3092\u518d\u5ea6\u8f09\u305b\u307e\u3059\u3002<\/p>\n
<\/p>\n
<\/p>\n
\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u3068\u3053\u308d\u306b\u6ce8\u76ee\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u201c15\uff5e25%\u201d\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
\u3042\u308c\u3001\u300c\u3069\u3046\u3057\u3066\u56fa\u5b9a\u306e\u7a0e\u7387\u3067\u306a\u3044\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u7591\u554f\u306b\u611f\u3058\u308b\u65b9\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002
\n\u3053\u306e\u8b0e\u3092\u7d10\u89e3\u3044\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n
<\/p>\n
\u307e\u305a\u521d\u3081\u306b\u3001\u30d6\u30e9\u30b8\u3067\u306f\u5229\u76ca\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u6570\u7a2e\u985e\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
\u305d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002 <\/p>\n \u4eca\u56de\u306f\u6700\u3082\u4e00\u822c\u7684\u306aLucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\u306b\u95a2\u3057\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n \u5206\u304b\u308a\u6613\u304f\u4f1d\u3048\u308b\u3068\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f2\u6bb5\u968e\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n \u5177\u4f53\u7684\u306a\u6570\u5024\u3067\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n \u30d6\u30e9\u30b8\u30eb\u3067\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u6708\u6b21\u3067\u7533\u544a\u30fb\u7d0d\u4ed8\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u3042\u308b1\u304b\u6708\u306e\u4e8b\u4f8b\u3092\u4f8b\u306b\u3068\u3063\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n <\/p>\n A 15,000 BRL + B 8,000 =<\/strong> 23,000 BRL<\/span><\/u>\u3000<\/span><\/strong><\/span>\u3010\u7a0e\u7387 23%\u3011<\/span><\/p>\n <\/p>\n A 2,700 BRL + B 0 =<\/strong> 2,700 BRL<\/u><\/strong><\/span>\u3000\u3010\u7a0e\u7387 15%\u3011<\/span><\/p>\n <\/p>\n A 1,200,000 BRL + B 798,000 =<\/strong> 1,998,000 BRL<\/u><\/strong><\/span>\u3000\u3010\u7a0e\u7387 24.9%\u3011<\/span><\/p>\n <\/p>\n A 11,250 BRL + B 5,500 =<\/strong> 16,750 BRL<\/u><\/strong><\/span>\u3000\u3010\u7a0e\u7387 22.3%\u3011<\/span><\/p>\n <\/p>\n 15%\uff5e24.9%\u306e\u9593\u3067\u3042\u308b\u3053\u3068\u304c\u4e0a\u8a18\u304b\u3089\u3082\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n \u306a\u304a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u305d\u306e\u3082\u306e\u306f15%\uff5e25%\u3067\u3059\u304c\u3001\u793e\u4f1a\u8ca0\u62c5\u91d1\uff08CSLL\uff099%\u3082\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3068\u306a\u308b\u306e\u3067\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u3068\u30bb\u30c3\u30c8\u3067\u8003\u3048\u3066\u3044\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n <\/p>\n \u6b21\u56de\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08IRPJ\uff09\u3001\u793e\u4f1a\u8ca0\u62c5\u91d1\uff08CSLL\uff09\u306e\u305d\u308c\u305e\u308c\u306e\u6708\u6b21\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002 \u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002 \u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong> \u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01 \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9 \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002 \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 \u4eca\u56de\u306f\u3001\u524d\u56de\u304a\u8a71\u3044\u305f\u3057\u307e\u3057\u305f\u640d\u76ca\u8a08\u7b97\u66f8\uff08Demonstra\u00e7\u00e3o do resultado do exerc\u00edcio [DRE]\uff09\u306e\u7d9a\u304d\u3067\u3001\u6cd5 […]","protected":false},"author":1,"featured_media":1648,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[21,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/b6a0d3e32bacb8a84384624e86777fad.png?fit=567%2C207&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-qz","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1647"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=1647"}],"version-history":[{"count":6,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1647\/revisions"}],"predecessor-version":[{"id":1983,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1647\/revisions\/1983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1648"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=1647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nLucro Real\uff08\u5b9f\u8cea\u5229\u76ca\u6cd5\uff09\u3068Lucro Presumido\uff08\u63a8\u5b9a\u5229\u76ca\u6cd5\uff09\u306e\u7a0e\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/a><\/p>\n![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2020\/09\/875c02b1ce502f59527aac60dfaf7c52.png?resize=545%2C205&ssl=1\")
<\/p>\n\uff11\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<\/strong>100,000 BRL<\/strong>\u306e\u5834\u5408<\/strong><\/h3>\n
\n
\uff12\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<\/strong>18,000 BRL<\/strong>\u306e\u5834\u5408<\/strong><\/h3>\n
\n
\uff13\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<\/strong>8,000,000 BRL<\/strong>\u306e\u5834\u5408<\/strong><\/h3>\n
\n
\uff14\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<\/strong>75,000 BRL<\/strong>\u306e\u5834\u5408<\/strong><\/h3>\n
\n
\n\u3054\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n
\n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
\n\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n
\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n
\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n
\n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
\n
\n\u7530\u6751\u5f69\u7d00<\/p>\n![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-150x150.jpg?resize=150%2C150\")
<\/p>\n