Contabilidade

Fecho de Contas do ano de 2018 – Microentidades: Alertas para o Plano de Contas, Classe 6

Na Classe 6 – Gastos

Para a conta 6848 – Outros gastos – Perdas em inventários – Outras perdas, caso existam as contas 6843, 6844, 6845, 6846 e 6847, os saldos das mesmas devem ser incluídos na 6848 Outros gastos – Perdas em inventários – Outras perdas.

 

Para a conta 6868 – Outros gastos – Gastos nos restantes investimentos financeiros – Outros gastos, caso existam as contas 6864, 6865, 6866 e 6867, os saldos das mesmas devem ser incluídos na 6868 Outros gastos – Gastos nos restantes investimentos financeiros – Outros gastos.

 

Para a conta 6878 – Outros gastos – Gastos em investimentos não financeiros – Outras gastos, caso existam as contas 6875, 6876, e 6877, os saldos das mesmas devem ser incluídos na 6878 – Outros gastos – Gastos em investimentos não financeiros – Outras gastos.

Para estas contas o saldo esperado é devedor, nas contas com saldo, ANTES de apuramento de resultados. Após apuramento de resultados, as contas apresentam-se saldadas.

Estas contas são representadas na Demonstração de Resultado na rubrica “Outros Gastos”. Devem-se deduzir os “Outros Rendimentos”.

 

Para a conta 6918 – Gastos de financiamento – Juros suportados – Outros juros, caso existam as contas 6912, 6913, 6914, 6915, 6916 e 6917, os saldos das mesmas devem ser incluídos na 6918 Gastos de financiamento – Juros suportados – Outros juros.

 

Para a conta 6928 – Gastos de financiamento – Diferenças de câmbio desfavoráveis – Outras, caso existam as contas 6922, 6923, 6924, 6925, 6926 e 6928, os saldos das mesmas devem ser incluídos na 6928 Gastos de financiamento – Diferenças de câmbio desfavoráveis – Outras.

 

Para a conta 6981 – Gastos de financiamento – Outros gastos de financiamento – Relativos a financiamentos obtidos, caso existam as contas 693, 694, 695, 696, 697, 6982, 6983, 6984, 6985, 6986 e 6987 os saldos das mesmas devem ser incluídos na 6981 Gastos de financiamento – Outros gastos de financiamento – Relativos a financiamentos obtidos.

 

Para estas contas o saldo esperado é devedor, nas contas com saldo, ANTES de apuramento de resultados. Após apuramento de resultados, as contas apresentam-se saldadas.

Estas contas são representadas na Demonstração de Resultado na rubrica “Juros e gastos similares suportados”.


Lisboa, março de 2019

Bruno Lagos

Bruno Lagos, Licenciado em Organização e Gestão de Empresas; Mestre em Auditoria Contabilística; Nos últimos 25 anos, técnico superior na Administração Fiscal Portuguesa.

 

 

 

 

 

 

 

 

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