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José Carlos
Exercício 1
No mês de Abril de 2023 o Hotel Cool Waves, Lda, realizou as seguintes operações:
Pedidos:
1 - Completa o quadro com a subconta, classificando em Gastos/Rendimentos Operacionais e ou Financeiros
2 - Elabore a Demonstração de Resultados
71+72
75
73
74
61
62
63
65,2-76,22
65,1-76,21
67-76,3
77-66
78
68
64-76,1
79
69
Tax =
Derrama =
Demonstração de Resultados/Income Statement
Rendimentos e Gastos Income and Expenses
EBIT Resultado operacional (antes de gastos de financiamento e impostos) Earnings before Interests an
The first 50000€ of EBT pay 17% and the surpuls pays 21%
1,5% * EBT
Period
N
300,000.00 €
-55,000.00 €
-703.00 €
-2,000.00 €
-150.00 €
-200.00 €
2,100.00 €
-75.00 €
243,972.00 € Business Efficiency indicator without taking into account the size of the company, its age and the investm
-450.00 €
243,522.00 € Business Efficiency indicator without taking taking into account the size of the company, its age and the
100.00 €
0.00 €
243,622.00 € Company's profit bebore applying the IRC (imposto sobre o Rendimento das Pessoas Coletivas)
-49,160.62 €
-3,654.33 €
190,807.05 € The EAT can be used for:
IRC:
But if the company is considered a Small Entity: the first 25000€ pay 17% and the rest pays 21%
25000€ pay 17% and the rest pays 21%