Ingles Aplic Demonstracoes Roberto Witte

Conselho Regional de Contabilidade do Estado de São Paulo
Tel. (11) 3824-5400 – opções 2 ou 3 (núcleo de relacionamento)

Email: desenvolvimento@crcsp.org.br | web: www.crcsp.org.br
Rua Rosa e Silva, 60 | Higienópolis
01230 909 | São Paulo SP
Presidente: Marcia Ruiz Alcazar

Gestão 2018-2019
Palestra A reprodução total ou parcial,

bem como a reprodução de
apostilas a partir desta obra
intelectual, de qualquer forma
ou por qualquer meio eletrônico
ou mecânico, inclusive através
MARATONA CONTÁBIL de processos xerográficos, de
fotocópias e de gravação,
somente poderá ocorrer com a
- ZONA SUL: permissão expressa do seu
Autor (Lei n.º 9610/1998).
TODOS OS DIREITOS
Inglês Aplicado às RESERVADOS:

É PROIBIDA A REPRODUÇÃO
TOTAL OU PARCIAL DESTA
Demonstrações APOSTILA, DE QUALQUER
FORMA OU POR QUALQUER
MEIO.
Contábeis CÓDIGO PENAL BRASILEIRO
ARTIGO 184.
Outubro/2019
JANEIRO/
Elaborado por:
ROBERTO EWALD WITTE
O conteúdo desta apostila é de inteira

responsabilidade do autor (a).
CRCSP - Material exclusivo para uso nas atividades promovidas por este Regional
Inglês Aplicado às
Demonstrações
Contábeis
2
• Inglês nas empresas antes da era moderna;

• Contabilidade Consultiva;
• Gestor, e não somente um calculador de imposto;
• Importância e aplicação do inglês na vida do Profissional da
Contabilidade;
• Tradutores Eletrônicos (Google Translator e similares);
• Normas do IFRS;
• IPOs;
• Vocabulário Tributário; Jurídico; Contábil; Aduaneiro
• Contratos Sociais e Estatutos;
• Demonstrativos Financeiros;
• Relatórios Anuais;
• Balanços.

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
3
4
5
6
7

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
Accounting is a systematic process of identifying, recording,

measuring, classifying, verifying, summarizing, interpreting and
communicating financial information. It shows profit or loss for a
given period, and the value and nature of a firm's assets, liabilities
and owners' equity (net worth). Accounting provides information
about the
- resources available to a firm,

- the means employed to finance those resources, and
- the results achieved through their use.
8
Accounting can be divided into several fields including

financial accounting, management accounting, external auditing,
tax accounting and cost accounting.
The recording of financial transactions, so that summaries
of the financials may be presented in financial reports, is known as
bookkeeping, of which double-entry bookkeeping is the most
common system.

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
9

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
10

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
IFRS 15 – Revenue from Contracts with Customers

In April 2016, IASB issued amendments to IFRS 15 to address
numerous implementation. As such, the amendments:
• Clarify when a promised good or service is distinct within the
context of the contract.
• Clarify how to apply the control principle in service transactions

and reframe the indicators.
• Clarify when an entity’s activities significantly affect the

intellectual property (IP) to which the customer has rights, which
is a factor in determining whether the entity recognises revenue
for licences over time or at a point in time.
11
• Add two practical expedients to the transition requirements of
IFRS 15 for: (a) completed contracts under the full retrospective
transition approach; and (b) contract modifications at transition.
• The amendments have an effective date of 1 January 2018, which
is the effective date of IFRS 15. Entities are required to apply these
amendments retrospectively. The amendments are intended to
clarify the requirements in IFRS 15, not to change the standard.

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
12
IPOs

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
13
BRIEF EXPLANATION ABOUT FINANCIAL RECORDS

All businesses need to maintain financial records in order to find out if
they are making a profit. Nowadays, a more sophisticated system of
Accounting is needed. The design, maintenance, and interpretation of
the information recorded in accounts is referred to as Accounting.
Accountants use the information in accounts to construct financial
statements. These statements are analyzed by management and used
as a basis for business decisions such as allocation of financial
resources, development of new products, and expansion of
operations. The most important of these financial statements are the
balance sheet and the income statement .
THE BALANCE SHEET IS A FINANCIAL STATEMENT WHICH INDICATES THE CONDITION
OF A COMPANY ON A SPECIFIC DATE.
THE BALANCE SHEET IS A FINANCIAL STATEMENT WHICH INDICATES THE

CONDITION OF A COMPANY ON A SPECIFIC DATE.
It is called a balance sheet because it expresses the basic

Accounting formula: Assets = Liabilities + Owners' Equity (net
worth) On a balance sheet the value is always expressed in
terms of money. Companies have different types of assets.
14
All ASSETS ARE ANYTHING OF VALUE TO A COMPANY.
They are usually divided into two groups: current assets and fixed
assets.
CURRENT ASSETS ARE EITHER CASH OR ITEMS WHICH WILL BE TURNED INTO
CASH DURING THE CURRENT BUSINESS PERIOD, SUCH AS MERCHANDISE TO BE
SOLD AND PAYMENTS TO BE RECEIVED.
In addition to cash, inventories, and receivable, companies

sometimes have stocks and bonds.
FIXED ASSETS ARE THOSE THAT WILL BE KEPT AND USED FOR A
LONG TIME.
Fixed assets are usually itemised according to their use to the

firm. New machinery and production equipment are valued at
their costs. As the equipment is used, its value decreases. This
decrease in value is called depreciation.
The opposite side of the balance sheet shows the liabilities.
15
LIABILITIES ARE AMOUNTS WHICH THE COMPANY OWES.
Liabilities, like assets, are divided into two groups.

CURRENT LIABILITIES ARE DEBTS WHICH MUST BE PAID DURING THE CURRENT
BUSINESS CYCLE.
They would include accounts payable, taxes payable, accrued

wages payable, and interest on borrowed money. Companies
also have long term liabilities. These are debts which do not have
to be repaid within perhaps ten, twenty, or thirty years.
Companies usually have to pay interest on long term debts.

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
16

Contabilidade;
• Normas do IFRS;
• IPOs;
• Vocabulário Tributário; Jurídico; Aduaneiro
• Balanços.
17
TAX VOCABULARY
Duty
Tax Levy (levies)
Excise
Tribute
Toll
VAT (value-added tax)
TAX VOCABULARY
Fee Registration fee
Inflation rate
Rate Interest rate
Unemployment rate
18
TAX VOCABULARY
To tax
To levy
To impose a tax
To levy a tax
TAX VOCABULARY
To evade
To dodge Sonegar
To bilk
Fraudar
19
TAX VOCABULARY
Tax evasion
Tax dodging
Sonegação
Evasão
TAX VOCABULARY
Tax evader
Tax dodger
20
TAX VOCABULARY
Tax evader
Tax dodger
Sonegador
Evasor
TAX VOCABULARY
Tax avoidance
Evitar
21
TAX VOCABULARY
Tax avoidance
ELISÃO
FISCAL
TAX VOCABULARY
IRS
Internal
Revenue
Service
22
LAW VOCABULARY
In force
effect
operation
LAW VOCABULARY
To enact
To enforce
23

Contabilidade;
• Normas do IFRS;
• IPOs;
• Balanços.
Report of Independent Public Accountants

To the Shareholders and Board of Directors of Spread Corporation
We have audited the accompanying consolidated balance sheets of

Spread Corporation (a Delaware Corporation) and subsidiaries as of
February 28, 2018, and February 28, 2017, and the related
consolidated income statements and cash flows for each of the three
fiscal years in the period ended February 28, 2018. These financial
statements are the responsibility of the Company's management.
Our responsibility is to express an opinion on these financial
statements based on our audits.
24
We conducted our audits in accordance with generally accepted

auditing standards. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatements. An
audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits
provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present

fairly, in all material respects, the financial position of Spread
Corporation as of February 28, 2000, and February 28, 1999, and
the results of its operations and its cash flows for each of the three
fiscal years in the period ended February 28, 2000, in conformity
with Generally Accepted Accounting Principles (GAAP).
25
Bate-papo Final
1. Andragogia aplicada ao inglês na Contabilidade;

2. Contabilista precisa falar inglês?
3. Inglês na Internet
4. Processo de aprendizagem do inglês;
5. Erros a não cometer;
6. Técnicas de estudo para inglês;
7. Sorteio de livro
26

Ingles Aplic Demonstracoes Roberto Witte

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Conselho Regional de Contabilidade do Estado de São Paulo

Tel. (11) 3824-5400 – opções 2 ou 3 (núcleo de relacionamento)

Presidente: Marcia Ruiz Alcazar

Palestra A reprodução total ou parcial,

Inglês Aplicado às RESERVADOS:

ROBERTO EWALD WITTE

O conteúdo desta apostila é de inteira

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

Accounting is a systematic process of identifying, recording,

- resources available to a firm,

Accounting can be divided into several fields including

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

IFRS 15 – Revenue from Contracts with Customers

• Clarify how to apply the control principle in service transactions

• Clarify when an entity’s activities significantly affect the

• Add two practical expedients to the transition requirements of

IFRS 15 for: (a) completed contracts under the full retrospective

transition approach; and (b) contract modifications at transition.

• The amendments have an effective date of 1 January 2018, which

amendments retrospectively. The amendments are intended to

clarify the requirements in IFRS 15, not to change the standard.

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

BRIEF EXPLANATION ABOUT FINANCIAL RECORDS

THE BALANCE SHEET IS A FINANCIAL STATEMENT WHICH INDICATES THE

It is called a balance sheet because it expresses the basic

All ASSETS ARE ANYTHING OF VALUE TO A COMPANY.

In addition to cash, inventories, and receivable, companies

Fixed assets are usually itemised according to their use to the

The opposite side of the balance sheet shows the liabilities.

LIABILITIES ARE AMOUNTS WHICH THE COMPANY OWES.

Liabilities, like assets, are divided into two groups.

They would include accounts payable, taxes payable, accrued

• Inglês nas empresas antes da era moderna;

• Inglês nas empresas antes da era moderna;

Fee Registration fee

• Inglês nas empresas antes da era moderna;

Report of Independent Public Accountants

We have audited the accompanying consolidated balance sheets of

We conducted our audits in accordance with generally accepted

In our opinion, the financial statements referred to above present

1. Andragogia aplicada ao inglês na Contabilidade;

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