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Resolução Dos Exercícios Do Teste
Resolução Dos Exercícios Do Teste
Example 1: Consider a Company ABCD with a Capital Contribution of 800 000 € and a Net income for the year of 169 325€.
Description Description
REQUESTS: ASSETS LIABILITIES
1. Classify the elements presented, distinguishing those that, in a Non-Current Asset Non-Current Liabilities
accounting perspective, should be considered as equity elements of the Intangible Asset Financing obtained 50 000
remaining. Regarding heritage elements, classify them into: “Brand M” (acquisition value) 300 000 Total 50 000
a) Goods, Rights or Obligations; Patent 100 000
b) Active or Liability elements. Total 400 000
Current Liabilities
2. Build Balance Sheet Tangible Assets Debts to suppliers 240 000
Bem Direito Obrigação New Building 510 000 Fixed assets suppliers 175 000
Description Value G R O A L Vehicle (use) 75 000 State and other public entities 111 675
Final Existence of Inventories 388 000 G A Total 585 000 Total 526 675
Clients 175 000 R A TOTAL LIABILITIES 576 675
Bank deposits and cash 72 500 R A Current Asset
Debts to suppliers 240 000 O L Tangible Assets OWNER'S EQUITY
Fixed assets suppliers 175 000 O L Final Existence of Inventories 388 000 Capital Contribution 800 000
Financing obtained 50 000 O L Clients 175 000 Retained Earnings 0 74 500
State and other public entities 111 675 O L Bank deposits and cash 72 500 Net income for the year 169 325
Net income for the year 169 325 Equity Total 635 500 TOTAL EQUITY - Retained Earnings 1 546 000
Capital Contribution 800 000 Equity
“Brand M” (acquisition value) 300 000 R A TOTAL ASSETS 1 620 500 TOTAL OWNER'S EQUITY + LIABILITIES 1 620 500
Vehicle (use) 75 000 G A
New Building 510 000 G A
Patent 100 000 R A
Consider investment projects A and B, independent, of which the essential values for the analysis, evaluated at the end of each year, are presented in the
following tables.
Project A
Project B
The feasibility studies for these projects were prepared at current prices, in a context where the real interest rate for the initial years should be 5%. Growing
by 0.5 percentage points from year 3, inclusive. The inflation rate for the first years of the period will be around 7.5%, rising to 8.5% from year 4 onwards,
inclusive. The aim is to find out if the projects presented can be considered as an adequate application of the invested capital. The study should be started by
filling in the following table:
The constant price methodology eliminates the uncertainty associated with forecasting future inflation. CF calculated at current prices must be updated with
nominal interest rates. CF calculated at constant prices must be updated at real interest rates.
Projecto A
Projecto B