Sistema de Contabilidade para o Sector Empresarial

em Moçambique
Sistema de Contabilidade para o Sector Empresarial em Moçambique
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

Sistema de Contabilidade Empresarial

 Sistema de Contabilidade para o Sector Empresarial em Moçambique

ÍNDICE

TÍTULO I – PLANO GERAL DE CONTABILIDADE COM BASE NAS NIRF (PGC-NIRF)

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TÍTULO II – PLANO GERAL DE CONTABILIDADE (PGC-PE)

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 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.1 – INTRODUÇÃO AO PGC-NIRF

1
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.1 – INTRODUÇÃO AO PGC-NIRF

*+,+ -.*+ /0.- 1/ +*2.34-41.1/ 5+6 3.7/ *.7 +06.7 *2/0*.54+*.47 1/ /-.2+ 4*.*5/40+ 81+0.,.*2/ .30/,4.1.6/*2/ 1/749*.1+
:+0 ;' < =6 5+*>=*2+ 5+6:-/2+ 1/ :04*5?:4+7' 0/90.7 / :0+5/146/*2+7 @=/ :.77.6 . 5+*7242=40 + *+06.24,+ 5+*2.34-?7245+
.:-45A,/- /6 +B.634@=/ C7 /*241.1/7 @=/ + +,/0*+ 1/2/064*/ .20.,<7 1/ 14:-+6. -/947-.24,+

+*D+06/ + *+6/ 4*145.' + < =6 *+06.24,+ 3.7/.1+ *.7 +06.7 *2/0*.54+*.47 1/ +*2.34-41.1/ 8 ; / *.7 +06.7
*2/0*.54+*.47 1/ /-.2+ 4*.*5/40+ 8 ; /64241.7 :/-+ 8 *2/0*.24+*.- 55+=*24*9 2.*1.017 +.01; 7 E7 / E7' 3/6
5+6+ + @=.10+ 5+*5/:2=.- 7=3>.5/*2/ / 2+1.7 .7 4*2/0:0/2.BF/7' 7G+ 9/0.-6/*2/ 7=>/42.7 . .-2/0.BF/7 .+ -+*9+ 1+ 2/6:+ D0=2+ 1.7
5+*72.*2/7 .-2/0.BF/7 *.7 5+*14BF/7 /5+*H645.7 / *+ .:.0/546/*2+ 1/ *+,+7 */9H54+7' 5405=*72I*54.7 @=/ 7=7542.6 :0+5/77+7 1/
0/,47G+ 1/ +06.7 >A /J472/*2/7 += 1/ :0/:.0.BG+ 1/ *+,.7 +06.7 .0. /D/42+7 1+ + @=.10+ 5+*5/:2=.- / .7 +06.7
4*2/0*.54+*.47 @=/ 7/0,40.6 1/ 3.7/ C 7=. :0/:.0.BG+ 7G+ +7 @=/ 7/ /*5+*20.,.6 /6 ,49+0 .2< =2=30+ 1/ KK%

7 2/J2+7 1.7 +06.7 1/ +*2.34-41.1/ / 1/ /-.2+ 4*.*5/40+ 8 ; @=/ 5+*72.6 1/72/ *+,+ -.*+ D+0.6 :0/:.0.1+7 :.0.
:0+:+054+*.0 .+7 7/=7 =24-4L.1+0/7 . 6/76. 4*2/0:0/2.BG+ @=/ < 1.1. :/-.7 E7 / E7 /64241.7 :/-+ @=/ -M/7 7/0,/6 1/
3.7/ +*2=1+' .7 E7 *G+ 7G+ =6. 20.1=BG+ +D454.- */6 4*2/90.- 1.7 E7 / E7 /64241.7 :/-+ /' 5+*7/@=/*2/6/*2/' .
5+*7=-2. / =24-4L.BG+ 1.7 E7 *G+ 147:/*7.6' @=.*1+ .:0+:04.1+' @=/ 5+6:-/6/*2.06/*2/ 7/ D.B. . -/42=0. 1.7 *+06.7
4*2/0*.54+*.47 @=/ -M/ 7/0,40.6 1/ 3.7/' 3/6 5+6+ .7 /,/*2=.47 .-2/0.BF/7 @=/ /*20/2.*2+ :+77.6 2/0 741+ /D/52=.1.7 *.@=/-.7
+06.7 *2/0*.54+*.47

472/6.245.6/*2/' + /72A 14,4141+ /6 20N7 90=:+7 14724*2+7 1/ 6.2<04.7O =6 :046/40+ 90=:+' 6.47 5+*5/:2=.-' @=/
5+6:0//*1/ +7 .:?2=-+7 . P =6 +=20+ 90=:+' 1/ *.2=0/L. 6.47 :0A245.' @=/ 5+6:0//*1/ +7 .:?2=-+7 / P / =6 2/05/40+
90=:+' 1/ 5.0A52/0 6.47 4*D+06.24,+' @=/ 5+6:0//*1/ +7 .:?2=-+7 " / %

.:?2=-+ < 1/145.1+ .+ =.10+ +*5/:2=.- / < =6. 1.7 :/B.7 6.47 46:+02.*2/7 1/72/ *+,+ *+06.24,+ / D.52+' 2+1. . /720=2=0.
1.7 E7 1/7/*,+-,41.7 *+ .:?2=-+ /72A 3.7/.1. *+7 5+*5/42+7 :0/,472+7 */72/ 5.:?2=-+ @=/' */72. 6.2<04.' /72A 6=42+ :0HJ46+
1. 720=2=0. +*5/:2=.- 1/D4*41. :/-+ .:?2=-+ < 1/145.1+ . /72.3/-/5/0 .7 0/90.7 1/ 20.*74BG+ :.0. .7 /*241.1/7 @=/
.:-4@=/6 :/-. :046/40. ,/L + 7/*1+ 2.63<6 1/ D=*1.6/*2.- 46:+02I*54. 1.1+ @=/ 2/6 46:-45.BF/7 /6 6.47 @=/ =6
/J/05?54+ /5+*H645+ .:?2=-+ 5+6:0//*1/ + 5+*>=*2+ 1/ E7 @=/ 7/0G+ .:-45.1.7 *+ 0/5+*M/546/*2+' 6/*7=0.BG+'
.:0/7/*2.BG+ / 14,=-9.BG+ 1.7 D=2=0.7 20.*7.5BF/7 / .5+*2/546/*2+7

.:?2=-+ 4*5-=4 1+47 @=.10+7 1/ 5+*2.7 8=6 74*2<245+ / +=20+ 1/2.-M.1+; 1/ .:-45.BG+ +3049.2H04. 6.7 5+6 7=D454/*2/ 6.09/6 :.0.
:/064240 C7 14,/07.7 /*241.1/7 . 7=. .1.:2.BG+ D.5/ .+7 7/=7 */9H54+7 .:?2=-+ 5+6:0//*1/ +7 6+1/-+7 +3049.2H04+7 1/
1/6+*720.BF/7 D4*.*5/40.7 . :0/:.0.0 1/ .5+01+ 5+6 + 0/5+*M/546/*2+' 6/*7=0.BG+' .:0/7/*2.BG+ / 14,=-9.BG+ /J4941+7 *.7 E7

" .:?2=-+ " 5+6:0//*1/ =6 9-+77A04+ 1/ 2/06+7 / /J:0/77F/7 =7.1.7 *.7 E7 :.0. 2+0*.0/6 . 7=. 4*2/0:0/2.BG+ =*4D+06/ / 7/6
1Q,41.7 :.0. +7 =24-4L.1+0/7 +0 Q-246+' + .:?2=-+ % < =6 @=.10+ 1/ /@=4,.-N*54.7 /*20/ .7 E7 / .7 5+00/7:+*1/*2/7 E7 /
E7 :.0. /D/42+7 1/ 5+*7=-2. 1+ +0494*.- @=.*1+ .:-45A,/-

2
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.2 – QUADRO CONCEPTUAL

3
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.2 – QUADRO CONCEPTUAL

.0A90.D+7

4*.-41.1/

S6342+

7 =24-4L.1+0/7 / 7=.7 */5/7741.1/7 1/ 4*D+06.BG+ "R

T ) ! K R

+74BG+ D4*.*5/40.' 1/7/6:/*M+ / .-2/0.BF/7 *. :+74BG+ D4*.*5/40. R

T K

.7/ 1+ .50<7546+ K

+*24*=41.1/ 1.7 +:/0.BF/7

) !

+6:0//*7434-41.1/

/-/,I*54. %

4.34-41.1/ R

+6:.0.34-41.1/ " K

+*720.*946/*2+7 C 4*D+06.BG+ 0/-/,.*2/ / D4A,/-

6.9/6 ,/01.1/40. / .:0+:04.1.U.:0/7/*2.BG+ .:0+:04.1.

! "R

+74BG+ D4*.*5/40. " R

524,+7 K

.774,+7 "

.:42.- :0H:04+

/7/6:/*M+ ""

/*146/*2+7 " "

.72+7 " "%

>=72.6/*2+7 1/ 6.*=2/*BG+ 1+ 5.:42.- "R

4
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.2 – QUADRO CONCEPTUAL

V ! %K R

:0+3.34-41.1/ 1/ 3/*/D?54+7 /5+*H645+7 D=2=0+7 %

4.34-41.1/ 1. 6/*7=0.BG+ % %

/5+*M/546/*2+ 1/ .524,+7 %" %%

/5+*M/546/*2+ 1/ :.774,+7 %R

/5+*M/546/*2+ 1/ 0/*146/*2+7 RK R

/5+*M/546/*2+ 1/ 9.72+7 R R

! R" RR

KK K%

+*5/42+7 1/ 5.:42.- KK K

+*5/42+7 1/ 6.*=2/*BG+ 1/ 5.:42.- / 1. 1/2/064*.BG+ 1+ -=50+ K K%

5
 Sistema de Contabilidade para o Sector Empresarial em Moçambique

TÍTULO I

CAPÍTULO 1.2 – QUADRO CONCEPTUAL

4*.-41.1/
:0/7/*2/ =.10+ +*5/:2=.- /72.3/-/5/ +7 5+*5/42+7 @=/ /72G+ *. 3.7/ 1. :0/:.0.BG+ / .:0/7/*2.BG+ 1/ 1/6+*720.BF/7
D4*.*5/40.7 :.0. =24-4L.1+0/7 /J2/0*+7' / 2/6 5+6+ D4*.-41.1/7O

8.; .>=1.0 .@=/-/7 @=/ :0/:.0.6 1/6+*720.BF/7 D4*.*5/40.7 *. .:-45.BG+ 1+ P

83; .>=1.0 +7 .=142+0/7 . D+06.0 =6. +:4*4G+ 7+30/ 7/ .7 1/6+*720.BF/7 D4*.*5/40.7 /72G+ :0/:.0.1.7 /6 5+*D+0641.1/ 5+6 +
P

85; .>=1.0 +7 =24-4L.1+0/7 1.7 1/6+*720.BF/7 D4*.*5/40.7 *. 4*2/0:0/2.BG+ 1. 4*D+06.BG+ 4*5-=?1. *.7 1/6+*720.BF/7 D4*.*5/40.7
:0/:.0.1.7 /6 5+*D+0641.1/ 5+6 +

72/ =.10+ +*5/:2=.- *G+ < =6. +06. 1/ +*2.34-41.1/ / 1/ /-.2+ 4*.*5/40+ */6 + 7/= 5+*2/Q1+ 7=37242=4 =6. @=.-@=/0
+06. 1/ +*2.34-41.1/ / 1/ /-.2+ 4*.*5/40+ 4*5-=?1. *+ / /6 .-9=6. 5405=*72I*54. :.0245=-.0 /J47240 =6 5+*D-42+ 1/
/*2/*146/*2+ /*20/ + :0/7/*2/ =.10+ +*5/:2=.- / =6. +06. 1/ +*2.34-41.1/ / 1/ /-.2+ 4*.*5/40+ 4*5-=?1. *+ '.
+06. :0/,.-/5/0A

S6342+
:0/7/*2/ =.10+ +*5/:2=.- .3+01. +7 7/9=4*2/7 .77=*2+7O

8.; +3>/524,+ 1.7 1/6+*720.BF/7 D4*.*5/40.7P

83; 5.0.52/0?7245.7 @=.-42.24,.7 @=/ 1/2/064*.6 . =24-41.1/ 1. 4*D+06.BG+ 5+*72.*2/ 1.7 1/6+*720.BF/7 D4*.*5/40.7P

85; 1/D4*4BG+' 0/5+*M/546/*2+ / 6/*7=0.BG+ 1+7 /-/6/*2+7 . :.0240 1+7 @=.47 7G+ /-.3+0.1.7 .7 1/6+*720.BF/7 D4*.*5/40.7P /

81; 1+7 5+*5/42+7 1/ 5.:42.- / 1/ 6.*=2/*BG+ 1/ 5.:42.-

:0/7/*2/ =.10+ +*5/:2=.- .:-45. 7/ C7 1/6+*720.BF/7 D4*.*5/40.7 5+6 D4*.-41.1/7 9/0.47 81.@=4 /6 14.*2/ 0/D/041.7 .:/*.7
5+6+ W1/6+*720.BF/7 D4*.*5/40.7X; 72.7 1/6+*720.BF/7 D4*.*5/40.7' @=/ 4*5-=/6 .7 1/6+*720.BF/7 D4*.*5/40.7 5+*7+-41.1.7' 7G+
:0/:.0.1.7 / .:0/7/*2.1.7 :/-+ 6/*+7 =6. ,/L :+0 .*+ / ,47.6 .7 */5/7741.1/7 5+6=*7 1/ 4*D+06.BG+ 1/ =6 5+*>=*2+ .-.09.1+ 1/
=24-4L.1+0/7 :/7.0 1/ .-9=*7 1/72/7 =24-4L.1+0/7 :+1/0/6 /J4940' / 2/0/6 + :+1/0 1/ +32/0' 4*D+06.BG+ .1454+*.- C .:0/7/*2.1. *.7
1/6+*720.BF/7 D4*.*5/40.7' . 6.4+04. 1/72/7 =24-4L.1+0/7 2/6 @=/ 5+*D4.0 *.7 1/6+*720.BF/7 D4*.*5/40.7 5+6+ . :04*54:.- D+*2/ 1/
4*D+06.BG+ D4*.*5/40. /' :+0 5+*7/9=4*2/' 2.47 1/6+*720.BF/7 D4*.*5/40.7 1/,/6 7/0 :0/:.0.1.7 / .:0/7/*2.1.7 2/*1+ /6 ,472. .7
7=.7 */5/7741.1/7

/-.2H04+7 D4*.*5/40+7 5+6 D4*.-41.1/7 /7:/54.47' 2.47 5+6+ 1/5-.0.BF/7 / 5A-5=-+7 /D/52=.1+7 :.0. /D/42+7 D475.47' *G+ D.L/6 :.02/
1+ I6342+ 1/72/ =.10+ +*5/:2=.-

7 1/6+*720.BF/7 D4*.*5/40.7 7G+ :.02/ 1+ :0+5/77+ 1/ 0/-.2+ D4*.*5/40+ 6 5+*>=*2+ 5+6:-/2+ 1/ 1/6+*720.BF/7 D4*.*5/40.7 4*5-=4
9/0.-6/*2/ =6 3.-.*B+' =6. 1/6+*720.BG+ 1+7 0/7=-2.1+7' =6. 1/6+*720.BG+ 1/ D-=J+7 1/ 5.4J.' =6. 1/6+*720.BG+ 1.7
.-2/0.BF/7 *+ 5.:42.- :0H:04+ / .7 *+2.7 1/750424,.7' 4*D+06.BF/7 .1454+*.47 / 6.:.7 7=:-/6/*2.0/7 8/6 5+*>=*2+ W*+2.7
/J:-45.24,.7X; @=/ 7/>.6 :.02/ 1.7 1/6+*720.BF/7 D4*.*5/40.7 +0<6' .7 1/6+*720.BF/7 D4*.*5/40.7 *G+ 4*5-=/6 0/-.2H04+7 7+30/ .
9/72G+ 1+7 */9H54+7 / .524,41.1/ 1/ =6. /*241.1/' /-.3+0.1+7 :/-+7 7/=7 .164*4720.1+0/7 += 140/52+0/7' @=/ :+1/6 /72.0 4*5-=?1+7
*=6 0/-.2H04+ .*=.- 9-+3.- 7+30/ . /*241.1/