contabilidade comercial

SUMRIO TOC o 1-1 h z t Ttulo 21Ttulo 31Ttulo 41Ttulo 51Ttulo 61Titulo Apndice e Anexo1 HYPERLINK l _Toc355211057 1 INTRODUO PAGEREF _Toc355211057 h 3 HYPERLINK l _Toc355211058 2 prncipios contbeis PAGEREF _Toc355211058 h 4 HYPERLINK l _Toc355211059 2.1 entidade PAGEREF _Toc355211059 h 5 HYPERLINK l _Toc355211060 2.2 continuidade PAGEREF _Toc355211060 h 5 HYPERLINK l _Toc355211061 2.3 competncia PAGEREF _Toc355211061 h 5 HYPERLINK l _Toc355211062 3 regime de apurao PAGEREF _Toc355211062 h 6 HYPERLINK l _Toc355211063 3.1 caixa PAGEREF _Toc355211063 h 6 HYPERLINK l _Toc355211064 3.2 competncia PAGEREF _Toc355211064 h 6 HYPERLINK l _Toc355211065 4 mtodos de avaliao de estoques PAGEREF _Toc355211065 h 7 HYPERLINK l _Toc355211066 4.1 peps PAGEREF _Toc355211066 h 7 HYPERLINK l _Toc355211067 4.2 ueps PAGEREF _Toc355211067 h 7 HYPERLINK l _Toc355211068 4.3 custo mdio ponderado PAGEREF _Toc355211068 h 7 HYPERLINK l _Toc355211069 5 operaes com mercadorias e servios PAGEREF _Toc355211069 h 8 HYPERLINK l _Toc355211070 5.1 reconhecimento da receita PAGEREF _Toc355211070 h 8 HYPERLINK l _Toc355211071 5.2 dedues da receita PAGEREF _Toc355211071 h 8 HYPERLINK l _Toc355211072 5.3 impostos e contribuio na compra e venda PAGEREF _Toc355211072 h 8 HYPERLINK l _Toc355211073 5.3.1 ICMS PAGEREF _Toc355211073 h 8 HYPERLINK l _Toc355211074 5.3.2 COFINS PAGEREF _Toc355211074 h 9 HYPERLINK l _Toc355211075 6 operaes financeiras PAGEREF _Toc355211075 h 10 HYPERLINK l _Toc355211076 6.1 a Capitalizao composta PAGEREF _Toc355211076 h 10 HYPERLINK l _Toc355211077 6.2 taxas equivalentes PAGEREF _Toc355211077 h 10 HYPERLINK l _Toc355211078 7 demonstraes contbeis PAGEREF _Toc355211078 h 11 HYPERLINK l _Toc355211079 7.1 balano patrimonial PAGEREF _Toc355211079 h 11 HYPERLINK l _Toc355211080 7.2 a demonstrao do resultado do exerccio PAGEREF _Toc355211080 h 11 HYPERLINK l _Toc355211081 8 contabilidade e suas perspectivas PAGEREF _Toc355211081 h