{"id":948,"date":"2011-03-30T21:38:49","date_gmt":"2011-03-30T21:38:49","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/03\/30\/equacao-contabil\/"},"modified":"2011-03-30T21:38:49","modified_gmt":"2011-03-30T21:38:49","slug":"equacao-contabil","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/03\/30\/equacao-contabil\/","title":{"rendered":"Equa\u00e7\u00e3o cont\u00e1bil"},"content":{"rendered":"<p> \t<span style=\"font-size: 14px\">N&oacute;s sabemos que a equa&ccedil;&atilde;o cont&aacute;bil &eacute; dada por:<\/span><\/p>\n<p> \t&nbsp;<\/p>\n<blockquote>\n<p> \t\t<span style=\"font-size: 14px\">Ativo = Passivo + Patrim&ocirc;nio L&iacute;quido<\/span><\/p>\n<p> \t\t&nbsp;<\/p>\n<\/blockquote>\n<p> \t<span style=\"font-size: 14px\">Podemos detalhar o Patrim&ocirc;nio L&iacute;quido na equa&ccedil;&atilde;o:<\/span><br \/> \t&nbsp;<\/p>\n<blockquote>\n<p> \t\t<span style=\"font-size: 14px\">Ativo = Passivo + Capital Social + Reservas + Receita &ndash; Despesas &ndash; Dividendos<\/span><\/p>\n<p> \t\t&nbsp;<\/p>\n<\/blockquote>\n<blockquote>\n<p> \t\t<span style=\"font-size: 14px\">Ativo + Despesa + Dividendos = Passivo + Capital Social + Reservas + Receita<\/span><br \/> \t\t&nbsp;<\/p>\n<\/blockquote>\n<p> \t<span style=\"font-size: 14px\">Com isto podemos explicar o efeito do d&eacute;bito e cr&eacute;dito atrav&eacute;s da equa&ccedil;&atilde;o cont&aacute;bil:<\/span><br \/> \t&nbsp;<\/p>\n<div class=\"post-body entry-content\">\n<p> \t\t<span style=\"font-size: 14px\"><a href=\"http:\/\/4.bp.blogspot.com\/-TPY4y3_dZdc\/TZJ2kAA3URI\/AAAAAAAAIj4\/C3A_qLlUAHY\/s1600\/equacao.png\" imageanchor=\"1\" style=\"margin-left: 1em; margin-right: 1em\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" height=\"85\" src=\"http:\/\/4.bp.blogspot.com\/-TPY4y3_dZdc\/TZJ2kAA3URI\/AAAAAAAAIj4\/C3A_qLlUAHY\/s400\/equacao.png\" width=\"400\" \/><\/a><\/span><\/p>\n<p> \t\t<span style=\"font-size: 14px\">Assim, quando uma empresa deseja registrar uma despesa utilizamos a conta d&eacute;bito. Quando registramos uma receita, creditamos.<\/p>\n<p> \t\t<strong><em>&nbsp;Adaptado de Accounting Demystified, Jeffry R Haber<\/em><\/strong><\/span><\/p>\n<hr \/>\n<p> \t\t<span style=\"font-size: 14px\"><strong>Fonte<\/strong>: C&eacute;sar Tib&uacute;rcio in Blog&nbsp;<a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2011\/03\/equacao-contabil.html\" target=\"_blank\" rel=\"noopener\">Contabilidade Financeira<\/a><\/span><\/p>\n<hr \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>N&oacute;s sabemos que a equa&ccedil;&atilde;o cont&aacute;bil &eacute; dada por: &nbsp; Ativo = Passivo + Patrim&ocirc;nio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[],"class_list":["post-948","post","type-post","status-publish","format-standard","hentry","category-ensino-contabilidade"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=948"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/948\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}