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Curso de Contabilidade Básica: Passivo em outra moeda 2

Há alguns dias falávamos da situação de uma empresa que faz transações com outras moedas. Comentamos que nestes casos as transações da empresa passavam a contar com um risco adicional, qual seja, a variação do câmbio. Para mostra esta situação, usamos os dados da empresa Fibria referente ao final do primeiro semestre. Naquele balanço a empresa tinha dívidas de 6 bilhões de reais, que correspondia a quase um quarto do ativo. E a maior parte desta dívida era em dólar (R$5,66 bilhões).

No final do segundo trimestre o câmbio US$/real era de 2,2025 e três meses depois a taxa era de 2,45. A desvalorização do real aumentou o passivo da empresa. Mostramos como seria possível calcular o efeito da desvalorização sobre a dívida através dos seguintes cálculos:

Passivo em Dólar = 5.658.243 / 2,2025 = US$2,569,009
Passivo em Real do Terceiro Trimestre = 2,569,009 x 2,45 = R$ 6.294.073
Diferença no Passivo = 6.294.073 – 5.658.243 = 635.829

Na primeira linha convertemos o passivo para dólar, usando o dólar do final do segundo trimestre. Depois voltamos a converter para o real, agora usando o dólar do final do terceiro trimestre. A diferença entre os dois valores, de 636 milhões de reais, seria o efeito sobre o passivo da movimentação do câmbio.

Pois bem, agora saiu o balanço do terceiro trimestre da empresa. Com isto podemos verificar se os nossos cálculos eram razoáveis. Veja a figura a seguir:

A empresa comparou a dívida bruta no final do segundo trimestre com a dívida existente no final do terceiro trimestre. Observe que a variação cambial foi de 643 milhões de reais, bem próximo ao valor estimado por nós.

Este tipo de comparação é útil para que possamos ajustar nossas previsões. Quando cometemos erros podemos verificar o que devemos fazer para melhorar as estimativas. Além disto, podemos antever os efeitos de fatores econômicos sobre os resultados das empresas antes que elas divulguem suas demonstrações. E a divulgação terá uma importante finalidade de confirmar nossas expectativas.

Curso de Contabilidade Básica - Editora Atlas - César Augusto Tibúrcio Silva e Fernanda Fernandes Rodrigues (prelo)

Escrituração digital de estoque

O jornal Valor Econômico informou que a implantação da escrituração digital do estoque, que irá fazer parte do Sistema Público de Escrituração Digital (Sped), através do Livro de Registro de Controle da Produção e do Estoque, foi prorrogada. O prazo inicial era 1o. de janeiro de 2015 e o novo prazo era 1o. de janeiro de 2016.

A escrituração permitirá que o fisco possa verificar a movimentação completa de cada item do estoque, cruzando os valores apurados com os informados pelas empresas.

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Listas: Os Maiores Salários dos Treinadores de Futebol do Brasil

Aqueles que mais faturam

10) Dorival Júnior (Palmeiras) – R$ 200 mil/mês
9) Cristóvão Borges (Fluminense) – R$ 200 mil
8) Enderson Moreira (Santos) – R$ 250 mil/mês
7) Levir Culpi (Atlético) – R$ 300 mil/mês
6) Vanderlei Luxemburgo (Flamengo) – R$ 350 mil/mês
5) Luiz Felipe Scolari (Grêmio) – R$ 350 mil/mês
4) Marcelo Oliveira (Cruzeiro) – R$ 450 mil/mês
3) Muricy Ramalho (São Paulo) – R$ 500 mil/mês
2) Abel Braga (Internacional) – R$ 500 mil/mês
1) Mano Menezes (Corinthians) – R$ 500 mil/mês

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E se os professores ganhassem mais?

It's common to hear that teachers should be paid better — more like doctors and lawyers. In 2009, the Equity Project, a charter school in New York decided to try it: they would pay all their teachers $125,000 per year with the possibility of an additional bonus.

The typical teacher in New York with five years' experience makes between $64,000 and $76,000. The charter school, known as TEP, would pay much more. But in exchange, teachers, who are not unionized, would accept additional responsibilities, and the school would keep a close eye on their work.


Four years later, students at TEP score better on state tests than similar students elsewhere. The differences were particularly pronounced in math, according to a new study from Mathematica Policy Research. (The study was funded by the Gates Foundation.) After four years at the school, students had learned as much math as they would have in 5.6 years elsewhere:

(Mathematica Policy Research)

The gains erased 78 percent of the achievement gap between Hispanic students and whites in the eighth grade.

The results are important in part because TEP also appears to have sidestepped some common concerns about charter schools. They didn't expel or suspend students out of school in the first four years. There is no evidence that the school encouraged problem students to leave or transfer on their own. And the students who attended were roughly as likely to be low-income, and to have had similar levels of academic achievement before they arrived. They could still differ in other ways — they could have more involved parents, who get them into the charter school lottery, for example — but TEP doesn't present some of the obvious factors that help explain other charter schools' success.

How TEP hired and trained teachers

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The $125,000 number was eye-catching, but it was just the start of the school's approach to teaching. Teachers were also eligible for a bonus of between 7 to 12 percent of their salary. The teachers, who are not unionized, went through a rigorous selection process that included a daylong "audition" based on their teaching skills. The typical teacher already had six years of classroom experience before they were hired.

Teachers at TEP also get more time to collaborate and played a bigger role in school decision-making than teachers in other jobs. Teachers were paired up to observe each others' lessons and provide feedback, collaboration that experts agree is important but happens too infrequently. During a six-week summer training, teachers also helped set school policy.

The workload at TEP, where teachers also take on administrative duties and had an average of 31 students per class, is fairly heavy even with the extra pay. But the school also had more teacher turnover than usual. Nearly half of first-year teachers didn't return for their second year, either because they resigned or because they were not rehired. Teacher turnover has been found to have a slight effect on student achievement.

Overall, though, the results are promising. The researchers caution that this is just one study of a small school. It's not meant to prove that TEP's methods can work in every school nationally. But it appears to suggest that, at least, the approach worked at one school.

Fonte: aqui