Cia Internacional q

DRE
Rv R$ 585,000.00 p R$ 30.00 19500
(-)CV R$ 409,500.00 (-)cvu R$ 21.00
(=) MC R$ 175,500.00 (=)mcu R$ 9.00
(-)CF R$ 180,000.00
(=) LL R$ (4,500.00)

1 Pe 20000 RVPe R$ 600,000.00

2
q
Rv 665,000.00 p R$ 30.00 22167
(-)CV 465,500.00 (-)cvu R$ 21.00 2667
(=) MC 199,500.00 (=)mcu 9.00
(-)CF 196,000.00
(=) LL 3,500.00
Pe 21778 21778
MS R$ 11,660.00 MS 389 RvPe 653,340.00 389
11,660.00
GAO 57
q
3 Desconto 10% 3.00 39000
Rv 1,053,000.00 p 27.00
(-)CV 819,000.00 (-)cvu R$ 21.00
(=) MC 234,000.00 (=)mcu 6.00
(-)CF 240,000.00
(=) LL R$ (6,000.00)

4 q
Rv 690,000.00 p R$ 30.00 23000
(-)CV 500,250.00 (-)cvu 21.75
(=) MC 189,750.00 (=)mcu 8.25
(-)CF R$ 180,000.00
(=) LL R$ 9,750.00

5 q
Rv p R$ 30.00 19500
(-)CV (-)cvu 18.00
(=) MC (=)mcu 12.00
(-)CF 252,000.00
(=) LL

a Pe = CF/mcu 21000 RvPe 630,000.00

b Automatizado q
Rv 780,000.00 p R$ 30.00 26000
(-)CV 468,000.00 (-)cvu 18.00
(=) MC 312,000.00 (=)mcu 12.00
(-)CF 252,000.00
(=) LL 60,000.00

Não automatizado q
Rv 780,000.00 p R$ 30.00 26000
(-)CV 546,000.00 (-)cvu R$ 21.00
(=) MC 234,000.00 (=)mcu R$ 9.00
(-)CF R$ 180,000.00
(=) LL 54,000.00

c
GAO 5.2 GAO 4.333333333
Voltar Company

Preço da unidade
R$ 60.00

DRE
Unidades Valor
Vendas 20,000.00 R$ 1,200,000.00
CV - R$ 900,000.00
MC - R$ 300,000.00
CF - R$ 240,000.00
LL - R$ 60,000.00

Nº 1
MC - R$ 300,000.00
MCU 20,000.00 R$ 15.00
PE 16,000.00 R$ 960,000.00

Nº 2
MS 4,000.00 R$ 240,000.00

Nº 3
Vendas 30,000.00 R$ 1,800,000.00
CV - 900,000.00
CF - 240,000.00
LL - R$ 660,000.00
Aumento LL R$ 600,000.00

Nº 4
Vendas 20,500.00 R$ 1,230,000.00
CV - R$ 900,000.00
CF - R$ 240,000.00
LL - R$ 90,000.00

Nº 5

nlj

R$960.0
00,00
R$960.0
00,00

16.00
0
Produto Alfa

DRE Resposta: Letra B

Unidades 80000
CV R$ 800,000.00
CF R$ 400,000.00
P 30.00
RV R$ 2,400,000.00
MC R$ 1,600,000.00
MCU 20.00
PE R$ 20,000.00
Questão 4

Unidades 100

Letra a) Total Letra b)

CV R$ 30.00 R$ 3,800.00 CV R$ 40.00
CF R$ 140.00 R$ 14,000.00 CF R$ 119.00
Preço R$ 200.00 R$ 20,000.00 Preço R$ 150.00
Depreciaçã o R$ 800.00 Depreciação R$ 900.00
MC R$ 16,200.00 81.00% MC R$ 10,100.00
MCU R$ 162.00 MCU R$ 101.00
PEF R$ 17,283.95 PEF R$ 17,673.27
Unidades 101.670298 unid 111.1526247

Letra c) Total Letra d)

CV R$ 50.00 R$ 5,650.00 CV R$ 60.00
CF R$ 116.50 R$ 11,650.00 CF R$ 150.00
Preço R$ 150.00 R$ 15,000.00 Preço R$ 200.00
Depreciação R$ 650.00 Depreciação R$ 750.00
MC R$ 9,350.00 62.33% MC R$ 13,250.00
MCU R$ 93.50 MCU R$ 132.50
PEF R$ 18,689.84 PEF R$ 22,641.51
unid 112.2512887 unid 107.8167116
Total
R$ 4,900.00
R$ 11,900.00
R$ 15,000.00

67.33%

Total Letra e) Total

R$ 6,750.00 CV R$ 70.00 R$ 7,850.00
R$ 15,000.00 CF R$ 160.00 R$ 16,000.00
R$ 20,000.00 Preço R$ 270.00 R$ 27,000.00
Depreciação R$ 850.00
66.25% MC R$ 19,150.00 70.93%
MCU R$ 191.50
PEF R$ 22,558.75
unid 98.08151