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A situação líquida negativa ocorre quando o total de bens mais direitos for menor do que o total das obrigações, e nesse caso a situação líquida é chamada de situação líquida negativa, situação líquida passiva, situação líquida deficitária ou passivo a descoberto.
ERRADO
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Equações Patrimoniais
O estado patrimonial de uma empresa pode apresentar-se de diferentes maneiras na equação patrimonial:
a) Ativo = Passivo + Patrimônio Líquido –> Indica uma situação de normalidade da empresa, pois o conjunto de bens e direitos supera as obrigações (há PL positivo). É uma situação favorável, positiva ou superavitária.
b) Ativo = Patrimônio Líquido (sendo Passivo = 0) –> Não existe obrigações para com terceiros, o que geralmente ocorre na abertura da empresa, sendo o passivo igual a zero.
c) Ativo = Passivo (sendo PL = 0) –> Neste caso, não existe capital próprio, o que significa que o ativo da empresa foi totalmente financiado com recursos de terceiros. É um estado de alerta, pois a empresa está com dificuldades financeiras. É uma situação nula ou compensada.
d) Ativo + Patrimônio Líquido = Passivo –> Nesta situação, a empresa se encontra em estado de insolvência, uma parcela das obrigações ficará sem ser paga, mesmo que a empresa venda todo o seu ativo. Ou seja, o ativo não é suficiente para liquidar todas as dívidas. Para eliminar o déficit, deve-se aumentar o PL com o acréscimo de capital por parte dos seus proprietários. Esta é uma situação denominada Passivo a Descoberto. É uma situação desfavorável, negativa ou deficitária.
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Situação Líquida Negativa, Deficitária , Desfavorável, Passiva ou Passivo a Descoberto.
O Passível exigível terá um valor maior que o Ativo, ou seja, a soma das obrigações é maior que a soma dos bens e direitos.
1ª Configuração da Situação Líquida Negativa.
A =P - SL ou A + SL=P ou A + P= SL
2ª Configuração da Situação Líquida Negativa.( Inexistência de Ativos)
A=0 ou -SL=PE
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Questão sobre a representação
gráfica da situação patrimonial da
empresa, no Balanço Patrimonial
(BP).
Conforme Montoto¹, o Balanço Patrimonial é um importante relatório da
Contabilidade, porque apresenta o seu objeto, o Patrimônio. Esse relatório é um
resumo dos saldos das contas patrimoniais. O Balanço
Patrimonial, assim como os demais relatórios, tem como principal missão a de
sintetizar em contas representativas a posição
das contas do exercício findo e as mudanças patrimoniais que ocorreram em relação
ao exercício anterior. Ele é apresentado aos seus usuários subdividido em Ativo,
Passivo e Patrimônio Líquido.
No Ativo (A), representado ao lado esquerdo do Balanço Patrimonial,
são agrupados os saldos das contas que representam o conjunto de bens e direitos. Do outro lado do BP estão representados, geralmente, o Passivo exigível (P) que representam obrigações e o Patrimônio Líquido (PL).
A representação gráfica (relação
do Ativo, Passivo e PL) varia conforme a situação
patrimonial da empresa. Resumindo as possíveis representações, temos:
No caso da nossa questão,
temos a representação gráfica (4) que representa um momento pré-falimentar. Na situação líquida negativa (saldo líquido < 0), a
empresa já não possui ativos (bens e direitos) suficientes para honrar seus compromissos,
por isso, dizemos que ela está com Passivo
a descoberto, sendo A < P e portanto, PL negativo.
Dessa forma, já podemos
identificar o ERRO da assertiva:
Na situação líquida negativa,
a soma dos direitos, das obrigações e do
patrimônio líquido é maior que a
soma dos bens.
Na situação líquida negativa,
a soma dos direitos e bens é menor que a soma das obrigações.
Fonte:
¹ Montoto, Eugenio Contabilidade geral e avançada
esquematizado® / Eugenio Montoto – 5ª ed. – São Paulo : Saraiva Educação, 2018.
p. 256.
Gabarito do Professor: ERRADO.
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A Situação Líquida é Negativa (Passiva, Deficitária ou Desfavorável) ocorre quando os bens e direitos (ativo) são insuficientes para a liquidação das obrigações (passivo exigível). É muito comum referir-se a este estado como PASSIVO A DESCOBERTO, pois parte das obrigações não conseguem ser liquidadas pelos bens e direitos existentes.
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)
Com isso, incorreta a assertiva.
-
(E)
Estados Patrimoniais:
-Situação líquida Positiva/Ativa/Superavitária----------------------> SL + que 0 (Ativo Maior que O)
-Situação líquida Nula/compensada---------------------------------->Ativo = passivo (Ativo = Passivo)
-Situação líquida negativa/passiva/deficitária/Passivo à descoberto-->Ativo - passivo - que 0 (Ativo Menor que Passivo)