BALANO PATRIMONIAL em 31/12/2015

X em R$ CIA MARTE CIA VNUS CIA MARTE CIA VNUS

ATIVO CIRCULANTE 90,000.00 55,000.00 PASSIVO CIRCULANTE 50,000.00 20,000.00

Caixa 20,000.00 15,000.00 Fornecedores 30,000.00 10,000.00
Bancos 15,000.00 5,000.00 Emprstimos 5,000.00 -
Despesas antecipadas 5,000.00 - Salrios a pagar 15,000.00 10,000.00

ESTOQUE PASSIVO N. CIRCULANTE 50,000.00

Estoque 50,000.00 35,000.00 Contas a receber Cia Marte 50,000.00

ATIVO N. CIRCULANTE 154,000.00 -

Realizvel Longo Prazo
Contas a receber Cia Vnus 50,000.00 -

INVESTIMENTO
Aes Cia Vnus (80%) 104,000.00 - PATRIMNIO LIQUDO 344,000.00 130,000.00
Capital Social 264,000.00 100,000.00
IMOBILIZADO 150,000.00 145,000.00 Reservas de Capital 30,000.00 15,000.00
Terrenos 70,000.00 50,000.00 Resevas de Lucros 20,000.00 10,000.00
Edifcios 50,000.00 70,000.00 Lucro Liquido 30,000.00 5,000.00
Veculos 30,000.00 25,000.00

TOTAL DO ATIVO 394,000.00 200,000.00 TOTAL DO PASSIVO 394,000.00 200,000.00

 DEMONSTRAO DO RESULTADO DE EXERCCIO 31/12/2015
CIA MARTE CIA VNUS

RECEITA BRUTA 65,000.00 45,000.00

(-) Custos Mercadoria Vendidas 20,000.00 28,000.00
LUCRO BRUTO 45,000.00 17,000.00

(-) Despesas Operacionais 15,000.00 10,000.00

(+) Receita Equiv. Patrimonial 4,000.00 -
(=) LUCRO OPERACIONAL 34,000.00 7,000.00

(-) Imposto sobre Lucro 4,000.00 2,000.00

LUCRO LIQUDO 30,000.00 5,000.00

Custos das unidades
Cia Marte 9000/60 um. =150,00
CIA Vnus 15000/60 um. = 250,00
LUCRO NO REALIZADO
Unidades Vendidas
Cia Marte 33 x 150,00 = 4950,00
Cia Vnus 33 x 250,00 = 8250,00
Lucro no realizado
Estoque das 27 x 250,00 = 6750,00
Custo das 27 x 150,00 = 4050,00
Lucro no realizado = 2700,00
 PAPEL DE TRABALHO
CONTA CIA MARTE CIA VNUS DEBITO CREDITO CONSOLIDADO
Caixa 20,000.00 15,000.00 0 0 35,000.00
Bancos 15,000.00 5,000.00 0 0 20,000.00
Estoque 50,000.00 35,000.00 2,700.00 82,300.00
Despesas antecipadas 5,000.00 - 0 5,000.00
Contas a receber Cia Vnus 50,000.00 - 50,000.00 -
Aes Cia Vnus (80%) 104,000.00 - 104,000.00 -
Terrenos 70,000.00 50,000.00 120,000.00
Edifcios 50,000.00 70,000.00 120,000.00
Veculos 30,000.00 25,000.00 55,000.00
Fornecedores 30,000.00 10,000.00 40,000.00
Emprstimos 5,000.00 - 5,000.00
Salrios a pagar 15,000.00 10,000.00 25,000.00
Contas a receber Cia Marte 50,000.00 50,000.00 -
Capital Social 264,000.00 100,000.00 80.00,00 264,000.00
20.00,00
Reservas de Capital 30,000.00 15,000.00 12,000.00 30,000.00
3,000.00
Reservas de Lucros 20,000.00 10,000.00 8,000 20,000.00
2,000 0
Particip. Minoritaria Cia Vnus - - 26,000 26,000.00

Receita Bruta de Vendas 65,000.00 45,000.00 15,000.00 95,000.00

(-) Custos Mercadoria Vendidas 20,000.00 28,000.00 4,050.00 35,700.00
8,250.00
(-) Despesas Operacionais 15,000.00 10,000.00 25,000.00
(+) Receita Equiv. Patrimonial 4,000.00 - 4,000.00 0.00
(-) Imposto sobre Lucro 4,000.00 2,000.00 6,000.00
Partic Minoritria Cia Vnus - - 1,000.00 1,000.00
195,000.00 195,000.00
2 3

50000
35000
2700
87700
 DEMONSTRAO DO RESULTADO DE EXERCCIO CONSOLIDADA 2015
CIA MARTE CIA VNUS CONSOLIDADO

RECEITA OPERACIONAIS 65,000.00 45,000.00 95,000.00

(-) CMV 20,000.00 28,000.00 35,700.00
(=) LUCRO BRUTO 45,000.00 17,000.00 59,300.00

(-) DESPESAS OPERACIONAIS 15,000.00 10,000.00 25,000.00

(+) Receita Equiv. Patrimonial 4,000.00 - -
(=) LUCRO OPERACIONAL 34,000.00 7,000.00 34,300.00

(-) Imposto sobre Lucro 4,000.00 2,000.00 6,000.00

(-) Particp. Minoritria - - 1,000.00
LUCRO LIQUDO aps particiao minoritria 30,000.00 5,000.00 27,300.00
 BALANO PATRIMONIAL CONSOLIDADO - 31/12/2015
X em R$ CIA MARTE CIA VNUS CONSOLIDADO CIA MARTE CIA VNUS CONSOLIDADO
ATIVO PASSIVO
Ativo Circulante 90,000.00 55,000.00 142,300.00 Passivo Circulante 50,000.00 20,000.00 70,000.00
Caixa 20,000.00 15,000.00 35,000.00 Fornecedores 30,000.00 10,000.00 40,000.00
Bancos 15,000.00 5,000.00 20,000.00 Emprstimos 5,000.00 - 5,000.00
Despesas antecipadas 5,000.00 - 5,000.00 Salrios a pagar 15,000.00 10,000.00 25,000.00

ESTOQUE Passivo no Circulante 50,000.00 -

Estoque 50,000.00 35,000.00 82,300.00 Contas pagar Cia Marte 50,000.00 -

Ativo no Circulante 154,000.00 - -

Realizvel LP
Contas receber Cia Vnus 50,000.00 - -

INVESTIMENTO
Aes Cia Vnus (80%) 104,000.00 - - Patrimnio Liquido 344,000.00 130,000.00 367,300.00
Capital Social 264,000.00 100,000.00 264,000.00
IMOBILIZADO 150,000.00 145,000.00 295,000.00 Reservas de Capital 30,000.00 15,000.00 30,000.00
Terrenos 70,000.00 50,000.00 120,000.00 Reservas de Lucros 20,000.00 10,000.00 20,000.00
Edifcios 50,000.00 70,000.00 120,000.00 Part. Minoritria - - 26,000.00
Veculos 30,000.00 25,000.00 55,000.00 Lucro Liquido 30,000.00 5,000.00 27,300.00

TOTAL DO ATIVO 394,000.00 200,000.00 437,300.00 TOTAL DO PASSIVO 394,000.00 200,000.00 437,300.00
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