Cópia de exemplo-BaseComAbertura-contab1-0809

Sector - Indstria do Vinho
Artigo Venda - Vinho Engarrafado
Simplificaes genricas:
Vindima/Compras de matrias em Janeiro
Ficha de Armazm para Uvas
Comercializao de Vinho Engarrafado a partir de Fevereiro
Produo do ms vendida no ms seguinte
Perodo de IVA - anual; No considerado IEC (Imposto Especial de Consumo - Alcool). Imposto de selo s no crdito.
Uvas - Monocasta
Discriminao/identificao de devedores e credores
Plano de Contas, Dirio e Balancete s contempla contas de movimento.
Contas de Capital no discriminam capital realizado e no realizado
Podero considerar decomposio e entradas em especie; assim como, realizao imediata e diferida.
No h operaes com Letras, Factoring,
Podero considerar operaes com letras, factoring, contas caucionadas, carto de crdito
1 nico produto vendido
1 ano de laborao - no h gozo de frias no primeiro ano
No decomposio das contas de vendas, compras, imobilizado, FSE's, , em funo do IVA, IRC ou IRS
Podero considerar decomposio destas contas - ver DC11, custos no aceites fiscalmente (art 42, ... CIRC), Subs. Refeio at
do que considerado rendimento (art 2 CIRS), custos com/sem dispensa de reteno na fonte (art 9 DL42/91, CIRS/CIRC)
No existem operaes de devoluo a fornecedores / de clientes
Podero considerar operaes desta natureza
Insuficincias na aplicao do princpio da especializao:
apenas acrscimo de frias/ms de frias e subsdio de natal, e Imputaes mensais de amortizaes e proveitos de subsdios ao
e custos diferidos relacionados com prmios de seguros
Podero considerar situaes de especializao e corte de operaes: GR vs FT, Rappel, existncias em trnsito, ; especializa
Aquisies de Imobilizado efectuadas em Janeiro.
No existem movimentos por caixa. Pagamentos e recebimentos por transferncia bancria.
No suportado o clculo de juros de descoberto bancrio (juros dirios por crdito utilizado).
Poder ser fundamentado
A ttulo residual, a empresa compra e vende mercadorias - "bolos de mel"; mercado RAM
No caso de empresa comercial - ter em conta Ficha de Armazm de mercadorias
No caso de empresa de servios - ter em conta controlo de execuo de contratos - ver 5.2. da DC26
Insuficincias na aplicao do princpio da prudncia:
Podero considerar contabilizao de ajustamentos e provises; ponderao em quaisquer estimativas em condies de incerteza
No efectuada conciliao bancria:
Podero considerar conciliao bancria: criao de folhas com extracto bancrio e folha de reconciliao (cruzamento com extrac
Constituio de Sociedade
51 Capital
511 Scio X
512 Scio Y
1,000,000.00
700,000.00
300,000.00
431 Despesas de Instalao (constituio)

Operaes com clientes (prod acab)
Vendas
Clientes
RAM
712
Continente
712
U.E.
712
Exportao
712
Desc. Comerciais
1750
IVA
211
211
211
211
718
% IVA
2433111
2433111
Isento
Isento
15%
15%
Desc. Financeiros
686
Operaes com clientes (mercadorias)

Vendas
Clientes
RAM
711
IVA
211
Operaes com Fornecedores - Matrias

Compras
Fornecedores
IVA
RAM
316xyz
221
Continente
316xyz
221
Desc. Comerciais
Desc. Financeiros
15%
% IVA
2432111
2432112
15%
21%
318wxy
786
Operaes com Fornecedores - Mercadorias

Compras
Fornecedores
IVA
RAM
312xyz
221
Anulao de Compras
% IVA
243311
% IVA
2432111
15%
319wxyz
Existncias - Matrias
3611 Uvas
3612 Mosto
3613 Alcool Vnico
3631 Rtulos
3632 Rolhas
3641 Garrafas
Existncias - Produtos Acabados
331 Vinho Engarrafado
812 Variao da Produo
Existncias - Mercadorias
3211 Bolo de Mel
Imobilizado - aquisies na RAM (IVA - 15%)
Forneced. Imob.
422 Edifcio
IMT = 6,5%
4221 Escritrio
4222 Linha de Produo
4223 Armazm
423 Equipamento Bsico
IVA
4231 Cubas
4232 Prateleiras-Empilhadores do Armazm
4233 Mquinas - Linha de Produo
424 Equipamento de Transporte
4241 Viatura Pesada de Transporte
426 Equipamento Administrativo
4261 Eq. Informtico - Escritrio
4262 Eq. Informtico - Produo
Pessoal
Seg Social
641 Remuner. Gerncia
642 Remuner. Pessoal
6421x Escritrio-Armazm
245
245
6451
6452
64521
2611
2432212
taxa empr. taxa titular

21.25%
10.00%
23.75%
11.00%
6422x Produo
646
6461
64621
64622
64522
Seguros Acid Trab

Gerentes
Escritrio-Armazm
Produo
FSE's Diversos - aquisies na RAM (IVA 15%)

IVA
62211 Electricidade
622111 Escritrio-Armazm
622112 Produo
62212 Combustveis (Gasleo - IVA dedutvel em 50%)
62217 Material de Escritrio
62222 Comunicao (telefone, fax, telemveis, net)
62223 Seguros
62225 Transporte de Mercadorias
62232 Conservao e Reparao
622321 Escritrio-Armazm
622322 Mquinas-Linha de Produo
622323 Viatura
2432312
Impostos e Taxas
6311 Direitos Aduaneiros (na Exportao)
6313 Imposto do Selo
6317 Taxas IVBAM
Amortizaes (662x / 482x); (663x / 483x)
Operaes Financeiras
121 Dep. Ordem - conta Banco X
Com plafond de descoberto bancrio
2311 Empr. Bancrios - emprstimo MLP - Banco X (amortizaes constantes de capital)
6811 Juros Suportados - Emprstimos Bancrios
68111 Emprstimo MLP - Banco X
68112 Descoberto Bancrio - conta Banco X
Imposto sobre Lucros (861 / 241) - taxa de 22,5%
Aplicao de Resultados (Exemplo)
571 Reserva Legal
59 Resultados Transit
2554 Lucros Disponveis - dividendos
2423 Ret IRS - 20% (dividendos)
5%
45%
Alcool). Imposto de selo s no crdito.
o imediata e diferida.
uno do IVA, IRC ou IRS

s fiscalmente (art 42, ... CIRC), Subs. Refeio at/acima limte
eno na fonte (art 9 DL42/91, CIRS/CIRC)
nsais de amortizaes e proveitos de subsdios ao investimento
T, Rappel, existncias em trnsito, ; especializao de juros
os - ver 5.2. da DC26
m quaisquer estimativas em condies de incerteza
o e folha de reconciliao (cruzamento com extracto contabilstico de Bancos)
y
1
1
1
3
3
4
Matrias-Primas
Matrias-Primas
Matrias-Primas
Materiais Diversos
Materiais Diversos
Embalagens de Cons.
z
1
2
3
1
2
1
2211
22111
22112
2212
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Fornecedores RAM
Viticultores
Outros
Fornecedores Continente
y
0 Mercadorias
z
0 Bolo de mel
w
2 Mercadorias
6 Matrias
2611 Fornec Imob RAM

2612 Fornec Imob Continente
Ret. IRS taxa

2421
2421
25.00%
12.00% x
1
2
3
1
2
3
s constantes de capital)
8.00%
1
2
3
4
Vencimento
Subsdio Refeio
Subsdio Frias
Subsdio Natal
6.05
acrscimo de custos a 31.12.X
Preo de Compra
Transporte
Seguro
Preo de Compra
Transporte
Seguro
P 88-A/2007 (Funcion Publ - 4,03)

acrscimo de custos a 31.12.X
Janeiro
1. Constituio da Sociedade
2. Oteno de emprstimos bancrios para financiar aquisio de imveis (com garantia real) e
conta caucionada para financiar explorao (compra de matrias/produo e estrutura)
Empr Banc MLP - 4 anos, prest mensais, amortiz capitais constantes, tx efectiva mensal 0,5%
3. Aquisio de imobilizado (por classes); definio das taxas de amortizao e
clculo de imputaes mensais de amortizaes
4. Compra de uvas (1 Kg de Uvas entre 1,15 e 1,35). Compra ao viticultor X, Y, Z,
O custo de aquisio dever incluir o custo de transporte (200 por cada 10.000 Kgs Uvas)
Elementos necessrios para elaborar Ficha de Armazm de Uvas (CMP
5. Vindima - 1 Kg Uvas = 1,1 Lts de base de Vinho
Apuramento do custo unitrio de Lt de Vinho base
6. Compra de mosto - 15% por cada Lt de base de Vinho. Preo de compra - 0,50 Lt + Transp + Seguro
Apuramento do custo unitrio de Lt de mosto
7. Compra de Alcool Vnico - 10% por cada Lt de base de Vinho. Preo de compra - 0,60 Lt + Transp + Seguro
Apuramento do custo unitrio de Lt de Alcool
8. Compra de garrafas (0,75 Lt), rtulos e rolhas
P Compra - 0,25 p/ garrafa, 0,03 p/ rtulo e 0,01 p/ rolha
Apuramento do custo unitrio garrafa (c/ custo transporte e seguro); rtulos e rolhas (incl pcompra)
9. Desc comerciais e financeiros nas compras de mosto, alcool e garrafas
10. Stock matrias no final do ano = 10% das aquisies de matrias de Janeiro (Lts vinho base, mosto, )
11. Ficha de custo produo - p/ Lt vinho (produto acabado):
0,75 Lt de base vinho,
0,15 Lt de mosto,
0,10 Lt de alcool,
1/0,75 un de garrafas, rtulos e rolhas
MOD (C Pessoal Produo)
GGF:
Amortizaes linha prod, equip bsico e equip inform-prod
Electricidade produo
Conservao e repar mqs prod
Seguros, ...
12. Fluxos e valorizao Produo (vinho engarrafado) do ms de Janeiro
13. Seguros anuais (multi-riscos edifcio, viatura e acid trabalho)
Operaes correntes - mensais (un Produo do ms = un Vendas do ms seguinte)
1. Custos de estrutura mensais (Pessoal, Amortizaes, FSE's diversos, juros caucionada)
2. Consumos do ms - 616/36
3. Entradas na produo - 33/81x
4. Vendas + 6311 + 6317 + 62228 + transporte de mercadorias e seguro
Sadas de produtos - 81x/33
5. Compras e Vendas de mercadorias
6. Recebimentos e Pagamentos do ms.
Operaes Janeiro - lanadas em Dirio as operaes relativas a constituio da sociedade,
obteno e 1 de emprstimo MLP, estudo de viabilidade e imputao de subsdios,
e movimentos relacionados com custos de produo.
Operaes correntes (m1 a m12)
Balancete
Utilizao da funo SUMIF ou SOMASE (Nota: ter em ateno controlo de somas no Dirio e Balancetes)
Apuramento do IVA - anual (m12), por simplificao
Regularizao de Acrscimos de Subsdio de Natal (m11 e m12)

Apuramento ISL - 861/241
Lanamentos de apuramento - Balancete final (m15)
Elaborao B+DR
Rcios / Indicadores
Extractos de movimentos - efectuar "filtros" por conta (podero criar folha para um caso particular)
No caso da conta "121", permitiria ajudar a efectuar conciliao bancria
Cdigo
Conta
121
21101
21102
21103
21104
2211101
2211102
2211103
2211104
2211105
2211201
2211202
2211203
2211204
2211205
2211206
2211207
2211208
2211209
2211210
2211211
2211212
221201
221202
221203
221204
2311
2415
2421
2423
2432111
2432112
2432211
2432212
2432311
2432312
2433111
2434
24341
24342
2435
2436
2437
245
247
255401
255402
2611101
2611102
2611103
2611104
2611201
2611202
2611203
Designao
Conta Banco X
X - RAM
Y - Continente
Z - Frana
W - Brazil
Vit 1
Vit 2
Vit 3
Vit 4
Vit 5
FX1 (Bolos de Mel)
FX2 (Rtulos)
FX3 (Transporte Uvas)
FX4 (Seguros)
FX5 (Transitrio)
FX6 (Outros Transportes)
FX7 (Despachante Oficial)
FX8 (Electricidade)
FX9 (Combustveis)
FX10 (Mat. Escritrio)
FX11 (Telef / Fax / Net)
FX12 (Telem)
FY1 (Mosto)
FY2 (Alcool)
FY3 (Rolhas)
FY4 (Garrafas)
Emprstimo MLP - Banco X
Imposto Estimado (IRC)
Ret IRS - Trabalho dependente
Ret IRS - Capitais (Dividendos - 20%)
IVA Dedut - Exist - Aquis TN - taxa RAM - 15%
IVA Dedut - Exist - Aquis TN - taxa Contin - 21%
IVA Dedut - Imob - Aquis TN - taxa RAM - 15%
IVA Dedut - Imob - Aquis TN - taxa Contin - 21%
IVA Dedut - OBS - Aquis TN - taxa RAM - 15%
IVA Dedut - OBS - Aquis TN - taxa Contin - 21%
IVA - Liquid - Op Gerais - Tr Internas Bens e Serv - tx RAM - 15%
IVA - Regularizaes
IVA - Regulariz - ...a favor da empresa
IVA - Regulariz - ...a favor do Estado
IVA - Apuramento
IVA - A pagar
IVA - A recuperar
Contribuies para a Segurana Social
Taxas IVBAM
Lucros Disponveis - Dividendos Sr X
Lucros Disponveis - Dividendos Sr Y
FZ1 (Edifcio)
FZ2 (Equipamento Informtico)
FZ3 (Viatura Pesada)
FZ4 (Estudo de Viabilidade)
FW1 (Cubas)
FW2 (Prateleiras Armazm)
FW3 (Mquinas - Linha de Produo)
Custos de Produo
(simplificao)
2621
262201
262202
26421
26422
26811
2721
27321
27322
2745
312001
316111
316112
316121
316122
316123
316131
316132
316133
31631
31632
316411
316412
316413
3182001
318612
318613
318641
31921
319611
319612
319613
319631
319632
319641
3211
331
3611
3612
3613
3631
3632
3641
4221
4222
4223
4231
4232
4233
4261
4262
431
48221
48222
48223
48231
Sr X
Pessoal Escritrio - Armazm
Pessoal Produo
Sr X
Sr Y
Contrato de Incentivos (INR)
Custos Diferidos - Prmios de Seguros
Remuneraes a liquidar - Acrsc Frias e Subs Frias
Remuneraes a liquidar - Acrsc Subs Natal
Subsdios para Investimento
Bolo de Mel - PC
Uvas - PC
Uvas - Transporte
Mosto - PC
Mosto - Transporte
Mosto - Seguro
Alcool - PC
Alcool - Transporte
Alcool - Seguro
Rtulos
Rolhas
Garrafas - PC
Garrafas - Transporte
Garrafas - Seguro
Desc Comerciais - Bolo Mel
Desc Comercias - Mosto
Desc Comercias - Alcool
Desc Comercias - Garrafas
Regulariz Compras - Bolo de Mel
Regulariz Compras - Uvas
Regulaiz Compras - Mosto
Regulariz Compras -Alcool Vnico
Regulariz Compras -Rtulos
Regulariz Compras -Rolhas
Regulariz Compras - Garrafas
Bolo de Mel
Vinho Engarrafado
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Escritrio
Linha de Produo
Armazm
Cubas
Prateleiras-Empilhadores do Armazm
Mquinas - Linha de Produo
Eq. Informtico - Escritrio
Eq. Informtico - Produo
Despesas de Instalao
Escritrio
Linha de Produo
Armazm
Cubas
48232
48233
48261
48262
4831
5111
5112
571
591
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
Sr X
Sr Y
Reserva Legal
Resultados transitados
CMV - Mercadorias - Bolo de Mel
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Escritrio-Armazm
Electricid Produo
Combustveis (Gasleo - IVA dedutvel em 50%)
Material de Escritrio
Comunicao (telefone, fax, telemveis, net)
Seguros - Multi Riscos Escritrio + AZ
Seguros - Existncias
Seguros - Multi Riscos Produo
Seguros - Viatura
Transporte de Mercadorias
Conserv e Repar Escritrio-Armazm
Conserv e Repar Mquinas-Linha de Produo
Conserv e Repar Viatura
Direitos Aduaneiros (na Exportao)
Imposto do Selo
Taxas IVBAM
Vencimentos - gerentes
Subsdios de refeio - gerentes
Subsdios de Natal - gerentes
Subsdios de Frias - gerentes
Vencimentos - Escrit e AZ
Subsdios de refeio - Escrit e AZ
Subsdios de Natal - Escrit e AZ
Subsdios de Frias - Escrit e AZ
Vencimentos - Produo
Subsdios de refeio - Produo
Subsdios de Natal - Produo
Subsdios de Frias - Produo
Encargos sobre remuneraes - gerentes
Encargos sobre remuneraes - Escrit e AZ
Encargos sobre remuneraes - Produo
Seguros de acidentes no trabalho - gerentes
Seguros de acidentes no trabalho - escrit e AZ
Seguros de acidentes no trabalho - Produo
Escritrio
Linha de Produo
Armazm
Cubas
P
P
P
P
P
P
P
P
P
P
P
P
P
66261
66262
6631
68111
68112
711
712
7983
811
812
82
83
84
85
861
88

Descoberto Bancrio - conta Banco X
Vendas de mercadorias - Bolos de Mel
Vendas de Produtos Acabados - Vinho Engarrafado
Em Subsdios para Investimento
Resultados operacionais - anulao custos e proveitos
Resultados operacionais - Variao da Produo
Resultados financeiros
Resultados correntes
Resultados extraordirios
Resultado antes de imposto
Imposto sobre o rendimento - corrente
Resultado lquido do exerccio
Cdigo
Conta
121
21101
21102
21103
21104
2211101
2211102
2211103
2211104
2211105
2211201
2211202
2211203
2211204
2211205
2211206
2211207
2211208
2211209
2211210
2211211
2211212
221201
221202
221203
221204
2311
2415
2421
2423
2432111
2432112
2432211
2432212
2432311
2432312
2433111
2434
24341
24342
2435
2436
2437
245
247
255401
255402
2611101
2611102
2611103
2611104
2611201
2611202
2611203
Designao
Conta Banco X
X - RAM
Y - Continente
Z - Frana
W - Brazil
Vit 1
Vit 2
Vit 3
Vit 4
Vit 5
FX1 (Bolos de Mel)
FX2 (Rtulos)
FX4 (Seguros)
FX5 (Transitrio)
FX8 (Electricidade)
FX9 (Combustveis)
FX12 (Telem)
FY1 (Mosto)
FY2 (Alcool)
FY3 (Rolhas)
FY4 (Garrafas)
IVA - Regularizaes
IVA - Apuramento
IVA - A pagar
IVA - A recuperar
Taxas IVBAM
FZ1 (Edifcio)
FW1 (Cubas)
Mov. Dbito
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2621
262201
262202
26421
26422
26811
2721
27321
27322
2745
312001
316111
316112
316121
316122
316123
316131
316132
316133
31631
31632
316411
316412
316413
3182001
318612
318613
318641
31921
319611
319612
319613
319631
319632
319641
3211
331
3611
3612
3613
3631
3632
3641
4221
4222
4223
4231
4232
4233
4261
4262
431
48221
48222
48223
48231
Sr X
Pessoal Produo
Sr X
Sr Y
Bolo de Mel - PC
Uvas - PC
Uvas - Transporte
Mosto - PC
Mosto - Transporte
Mosto - Seguro
Alcool - PC
Alcool - Transporte
Alcool - Seguro
Rtulos
Rolhas
Garrafas - PC
Garrafas - Seguro
Bolo de Mel
Vinho Engarrafado
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Escritrio
Linha de Produo
Armazm
Cubas
Escritrio
Linha de Produo
Armazm
Cubas
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
48232
48233
48261
48262
4831
5111
5112
571
591
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
Sr X
Sr Y
Reserva Legal
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Seguros - Viatura
Imposto do Selo
Taxas IVBAM
Escritrio
Linha de Produo
Armazm
Cubas
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
66261
66262
6631
68111
68112
711
712
7983
811
812
82
83
84
85
861
88

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Mov. Crdito
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Saldo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Data
02.01.N
02.01.N
02.01.N
02.01.N
02.01.N
04.01.N
04.01.N
04.01.N
31.01.N
04.01.N
31.01.N
04.01.N
04.01.N
04.01.N
06.01.N
06.01.N
Lanc. N.
1
1
1
1
1
1
1
1
2
2
3
3
3
3
4
4
4
4
4
5
5
6
6
7
7
7
7
7
7
8
8
8
8
8
8
9
9
9
9
9
10
10
10
10
10
11
11
12
12
12
12
12
13
13
Cd Contas
Geral
26421
5111
26422
5112
121
26421
121
26422
431
121
2311
121
6313
121
431
2432211
2611104
2611104
121
26811
2745
26811
121
622233
2211204
2211204
121
622233
2721
64622
2211204
2211204
121
64622
2721
316111
2432111
2211101
2211101
121
316112
2432111
2211203
2211203
121
319611
3611
316111
2432111
2211102
2211102
121
316112
2432111
Dbito
Crdito
700,000.00
700,000.00
300,000.00
300,000.00
700,000.00
700,000.00
300,000.00
300,000.00
1,750.00
1,750.00
1,500,000.00
1,500,000.00
7,500.00
7,500.00
17,500.00
2,625.00
20,125.00
10,062.50
10,062.50
599,200.00
599,200.00
179,760.00
179,760.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
118,000.00
17,700.00
135,700.00
135,700.00
135,700.00
20,000.00
3,000.00
23,000.00
15,000.00
15,000.00
138,000.00
138,000.00
152,500.00
22,875.00
175,375.00
175,375.00
175,375.00
25,000.00
3,750.00
06.01.N
08.01.N
08.01.N
08.01.N
10.01.N
10.01.N
10.01.N
12.01.N
12.01.N
12.01.N
04.01.N
08.01.N
04.01.N
04.01.N
04.01.N
13
13
13
14
14
15
15
15
15
15
16
16
16
16
16
17
17
18
18
18
18
18
19
19
19
19
19
20
20
21
21
21
21
21
22
22
22
22
22
23
23
24
24
24
25
25
25
26
26
27
27
27
27
27
28
28
2211203
2211203
121
319611
3611
316111
2432111
2211103
2211103
121
316112
2432111
2211203
2211203
121
319611
3611
316111
2432111
2211104
2211104
121
316112
2432111
2211203
2211203
121
319611
3611
316111
2432111
2211105
2211105
121
316112
2432111
2211203
2211203
121
319611
3611
316121
2432112
221201
318612
24342
221201
221201
121
316122
2432111
2211205
2211205
121
316123
2211204
28,750.00
22,750.00
22,750.00
177,500.00
177,500.00
93,750.00
14,062.50
107,812.50
107,812.50
107,812.50
15,000.00
2,250.00
17,250.00
14,250.00
14,250.00
108,750.00
108,750.00
182,000.00
27,300.00
209,300.00
209,300.00
209,300.00
28,000.00
4,200.00
32,200.00
27,200.00
27,200.00
210,000.00
210,000.00
81,000.00
12,150.00
93,150.00
93,150.00
93,150.00
12,000.00
1,800.00
13,800.00
12,000.00
12,000.00
93,000.00
93,000.00
55,000.00
11,550.00
66,550.00
5,500.00
1,155.00
6,655.00
50,000.00
50,000.00
7,000.00
1,050.00
8,050.00
8,050.00
8,050.00
535.00
535.00
08.01.N
04.01.N
08.01.N
04.01.N
04.01.N
04.01.N
08.01.N
04.01.N
08.01.N
04.01.N
04.01.N
04.01.N
08.01.N
04.01.N
04.01.N
04.01.N
04.01.N
28
28
29
29
30
30
30
31
31
31
32
32
33
33
33
33
33
34
34
34
34
35
35
36
36
36
37
37
37
38
38
39
39
39
39
39
40
40
40
40
41
41
42
42
42
42
42
43
43
44
44
44
44
44
45
45
2211204
121
319612
3612
316131
2432112
221202
318613
24342
221202
221202
121
316132
2432111
2211205
2211205
121
316133
2211204
2211204
121
319613
3613
316411
2432112
221204
318641
24342
221204
221204
121
316412
2432111
2211205
2211205
121
316413
2211204
2211204
121
319641
3641
31632
2432112
221203
221203
121
319632
3632
31631
2432111
2211202
2211202
121
319631
3631
535.00
535.00
57,035.00
57,035.00
44,000.00
9,240.00
53,240.00
4,400.00
924.00
5,324.00
40,000.00
40,000.00
9,000.00
1,350.00
10,350.00
10,350.00
10,350.00
1,200.00
1,200.00
1,200.00
1,200.00
49,800.00
49,800.00
244,444.44
51,333.33
295,777.77
24,444.44
5,133.33
29,577.77
250,000.00
250,000.00
10,000.00
1,500.00
11,500.00
11,500.00
11,500.00
425.00
425.00
425.00
425.00
230,425.00
230,425.00
9,777.78
2,053.33
11,831.11
11,831.11
11,831.11
9,777.78
9,777.78
9,777.78
1,466.67
11,244.45
10,000.00
10,000.00
9,777.78
9,777.78
02.01.N
02.01.N
02.01.N
02.01.N
02.01.N
02.01.N
04.01.N
08.01.N
04.01.N
08.01.N
06.01.N
08.01.N
06.01.N
08.01.N
10.01.N
46
46
46
46
46
46
46
47
47
47
47
47
48
48
48
48
48
49
49
49
49
49
50
50
50
50
50
51
51
51
51
51
52
52
52
52
52
52
52
52
52
52
52
53
53
53
53
53
53
53
53
53
53
53
54
54
4221
4222
4223
2611101
121
2611101
121
4231
2432212
2611201
2611201
121
4232
2432212
2611202
2611202
121
4233
2432212
2611203
2611203
121
4261
2432211
2611102
2611102
121
4262
2432211
2611102
2611102
121
312001
2432111
2211201
3182001
24342
2211201
312001
2432111
2211206
31921
3211
312001
2432111
2211201
3182001
24342
2211201
312001
2432111
2211206
31921
3211
2211201
121
111,825.00
186,375.00
447,300.00
700,000.00
45,500.00
700,000.00
700,000.00
260,000.00
54,600.00
314,600.00
314,600.00
314,600.00
123,000.00
25,830.00
148,830.00
148,830.00
148,830.00
302,000.00
63,420.00
365,420.00
300,000.00
300,000.00
40,000.00
6,000.00
46,000.00
46,000.00
46,000.00
10,000.00
1,500.00
11,500.00
11,500.00
11,500.00
2,500.00
375.00
2,875.00
250.00
37.50
287.50
200.00
30.00
230.00
2,450.00
2,450.00
3,600.00
540.00
4,140.00
245.00
36.75
281.75
470.00
70.50
540.50
3,825.00
3,825.00
6,445.75
6,445.75
20.01.N
31.01.N
31.m.N
31.01.N
31.01.N
31.01.N
31.01.N
31.01.N
31.01.N
31.01.N
54
54
55
55
55
55
55
56
56
56
56
57
57
57
57
58
58
58
58
58
58
58
59
59
59
59
59
59
60
60
60
60
60
60
60
61
61
61
61
61
61
62
62
62
62
62
62
62
63
63
63
63
63
63
64
64
2211206
121
711
2433111
21101
612
3211
2721
622233
2721
64622
2721
622233
2721
64622
64221
64222
2421
245
262202
64522
245
64223
64522
27322
64224
64522
27321
6411
6412
2421
245
2621
6451
245
6413
6451
27322
6414
6451
27321
64211
64212
2421
245
262201
64521
245
64213
64521
27322
64214
64521
27321
121
2621
770.50
770.50
6,500.00
975.00
7,475.00
5,020.00
5,020.00
1,000.00
1,000.00
2,000.00
2,000.00
11,000.00
11,000.00
22,000.00
22,000.00
7,000.00
798.60
560.00
770.00
6,468.60
1,662.50
1,662.50
583.33
138.54
721.87
1,166.67
277.08
1,443.75
4,250.00
266.20
1,062.50
425.00
3,028.70
903.13
903.13
354.17
75.26
429.43
708.33
150.52
858.85
9,000.00
798.60
1,080.00
990.00
7,728.60
2,137.50
2,137.50
750.00
178.13
928.13
1,500.00
356.25
1,856.25
17,225.90
3,028.70
15.02.N
31.m.N
31.m.N
31.m.N
31.m.N
31.m.N
31.m.N
31.m.N
15.m+1.N
31.12.N
31.12.N
64
64
65
65
66
66
66
66
66
66
66
67
67
67
67
67
67
68
68
68
68
68
68
68
69
69
69
69
69
69
70
70
70
70
70
70
70
71
71
71
71
71
71
72
72
72
72
73
73
74
74
74
74
74
74
75
262201
262202
121
245
64221
64222
2421
245
262202
64522
245
64223
64522
27322
64224
64522
27321
6411
6412
2421
245
2621
6451
245
6413
6451
27322
6414
6451
27321
64211
64212
2421
245
262201
64521
245
64213
64521
27322
64214
64521
27321
121
2621
262201
262202
121
245
64221
2421
245
262202
64522
245
64223
7,728.60
6,468.60
6,888.13
6,888.13
77,000.00
8,784.60
6,160.00
8,470.00
71,154.60
18,287.50
18,287.50
6,416.63
1,523.94
7,940.57
12,833.37
3,047.88
15,881.25
46,750.00
2,928.20
11,687.50
4,675.00
33,315.70
9,934.43
9,934.43
3,895.87
827.86
4,723.73
7,791.63
1,655.72
9,447.35
99,000.00
8,784.60
11,880.00
10,890.00
85,014.60
23,512.50
23,512.50
8,250.00
1,959.43
10,209.43
16,500.00
3,918.75
20,418.75
189,484.90
33,315.70
85,014.60
71,154.60
68,881.30
68,881.30
7,000.00
560.00
770.00
5,670.00
1,662.50
1,662.50
6,999.96
31.12.N
31.12.N
31.12.N
31.12.N
31.12.N
31.01.N
31.m.N
75
75
76
76
76
76
76
76
77
77
77
78
78
78
78
78
78
79
79
79
80
80
80
80
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
82
82
82
82
82
82
82
82
82
82
82
82
82
82
64522
27322
6411
2421
245
2621
6451
245
6413
6451
27322
64211
2421
245
262201
64521
245
64213
64521
27322
121
2621
262201
262202
66222
48222
66233
48233
66262
48262
66221
48221
66223
48223
66231
48231
66232
48232
66261
48261
6631
4831
66222
48222
66233
48233
66262
48262
66221
48221
66223
48223
66231
48231
66232
48232
1,662.48
8,662.44
4,250.00
1,062.50
425.00
2,762.50
903.13
903.13
4,250.04
903.12
5,153.16
9,000.00
1,080.00
990.00
6,930.00
2,137.50
2,137.50
9,000.00
2,137.56
11,137.56
15,362.50
2,762.50
6,930.00
5,670.00
776.56
776.56
3,145.83
3,145.83
277.78
277.78
186.38
186.38
745.50
745.50
2,166.67
2,166.67
1,281.25
1,281.25
1,111.11
1,111.11
534.72
534.72
8,542.19
8,542.19
34,604.17
34,604.17
3,055.55
3,055.55
2,050.12
2,050.12
8,200.50
8,200.50
23,833.33
23,833.33
14,093.75
14,093.75
16.01.N
16.m.N
31.01.N
31.01.N
05.02.N
31.m.N
31.m.N
05.m+1.N
31.01.N
31.m.N
31.01.N
82
82
82
82
83
83
83
83
83
83
83
83
83
83
83
83
84
84
84
84
84
84
84
84
84
84
84
84
85
85
85
85
85
85
85
85
86
86
86
86
86
86
86
86
87
87
87
87
87
87
87
87
87
87
88
88
66261
48261
6631
4831
61611
3611
61612
3612
61613
3613
61631
3631
61632
3632
61641
3641
61611
3611
61612
3612
61613
3613
61631
3631
61632
3632
61641
3641
622112
2432311
2211208
622111
2432311
2211208
121
2211208
622112
2432311
2211208
622111
2432311
2211208
121
2211208
62217
2432311
2211210
2211210
121
62217
2432311
2211210
2211210
121
62222
2432311
12,222.22
12,222.22
5,881.94
5,881.94
54,543.75
54,543.75
4,277.63
4,277.63
3,735.00
3,735.00
2,200.00
2,200.00
733.33
733.33
17,281.88
17,281.88
599,981.25
599,981.25
47,053.93
47,053.93
41,085.00
41,085.00
24,200.00
24,200.00
8,066.63
8,066.63
190,100.68
190,100.68
500.00
75.00
575.00
50.00
7.50
57.50
632.50
632.50
5,500.00
825.00
6,325.00
550.00
82.50
632.50
6,325.00
6,325.00
125.00
18.75
143.75
143.75
143.75
1,375.00
206.25
1,581.25
1,581.25
1,581.25
500.00
75.00
05.02.N
31.m.N
05.m+1.N
31.01.N
20.02.N
20.04.N
20.02.N
20.02.N
20.04.N
20.02.N
20.02.N
88
88
88
88
88
88
88
88
88
88
88
88
88
88
88
88
88
88
89
89
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
92
92
92
92
2211212
62222
2432311
2211211
121
2211212
121
2211211
62222
2432311
2211212
62222
2432311
2211211
121
2211212
121
2211211
331
812
712
2433111
21101
331
812
21101
121
62225
2432311
2211206
2211206
121
6311
121
6317
121
712
2433111
21102
331
812
21102
121
62225
2432311
2211205
2211205
121
6311
121
6317
121
712
21103
331
812
575.00
50.00
7.50
57.50
575.00
575.00
57.50
57.50
5,500.00
825.00
6,325.00
550.00
82.50
632.50
5,750.00
5,750.00
575.00
575.00
102,098.48
102,098.48
52,962.00
7,944.30
60,906.30
20,419.70
20,419.70
60,906.30
60,906.30
2,444.40
366.66
2,811.06
2,811.06
2,811.06
0.00
0.00
2,444.40
2,444.40
26,481.00
3,972.15
30,453.15
10,209.85
10,209.85
30,453.15
30,453.15
3,666.60
549.99
4,216.59
4,216.59
4,216.59
0.00
0.00
1,222.20
1,222.20
119,167.75
119,167.75
45,944.32
45,944.32
20.04.N
20.02.N
20.02.N
20.04.N
20.02.N
31.m.N
20.m+1.N
20.m+3.N
20.m+1.N
20.m+1.N
20.m+3.N
20.m+1.N
92
92
92
92
92
92
92
92
92
92
92
93
93
93
93
93
93
93
93
93
93
93
93
93
93
93
94
94
95
95
95
95
95
95
95
95
95
95
95
95
95
95
95
95
96
96
96
96
96
96
96
96
96
96
96
96
21103
121
62225
2432311
2211205
2211205
121
6311
121
6317
121
712
21104
331
812
21104
121
62225
2432311
2211205
2211205
121
6311
121
6317
121
331
812
712
2433111
21101
331
812
21101
121
62225
2432311
2211206
2211206
121
6311
121
6317
121
712
2433111
21102
331
812
21102
121
62225
2432311
2211205
2211205
121
119,167.75
119,167.75
20,166.85
3,025.03
23,191.88
23,191.88
23,191.88
0.00
0.00
5,500.05
5,500.05
66,202.50
66,202.50
25,524.62
25,524.62
66,202.50
66,202.50
15,277.50
2,291.63
17,569.13
17,569.13
17,569.13
10,185.00
10,185.00
3,055.50
3,055.50
1,123,083.28
1,123,083.28
529,620.00
79,443.00
609,063.00
204,197.00
204,197.00
487,250.40
487,250.40
24,444.00
3,666.60
28,110.60
28,110.60
28,110.60
0.00
0.00
24,444.00
24,444.00
264,810.00
39,721.50
304,531.50
102,098.50
102,098.50
243,625.20
243,625.20
36,666.00
5,499.90
42,165.90
42,165.90
42,165.90
30.m.N
96
96
96
96
97
97
97
97
97
97
97
97
97
97
97
97
97
97
97
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
99
99
99
99
100
100
100
99
30.m.N
100
31.01.N
101
20.m+1.N
20.m+3.N
20.m+1.N
20.m+1.N
20.m+3.N
20.m+1.N
30.01.N
30.01.N
31.m.N
102
6311
121
6317
121
712
21103
331
812
21103
121
62225
2432311
2211205
2211205
121
6311
121
6317
121
712
21104
331
812
21104
121
62225
2432311
2211205
2211205
121
6311
121
6317
121
68111
2311
6313
121
68112
6313
121
68111
2311
6313
121
68112
6313
121
2745
7983
2745
7983
2432111
2432112
2432211
2432212
0.00
0.00
12,222.00
12,222.00
1,191,677.50
1,191,677.50
459,443.20
459,443.20
953,342.00
953,342.00
201,668.50
3,025.03
204,693.53
204,693.53
204,693.53
0.00
0.00
55,000.50
55,000.50
662,025.00
662,025.00
255,246.20
255,246.20
529,620.00
529,620.00
152,775.00
22,916.30
175,691.30
175,691.30
175,691.30
101,850.00
101,850.00
30,555.00
30,555.00
7,500.00
31,250.00
300.00
39,050.00
925.00
37.00
962.00
72,187.50
343,750.00
2,887.50
418,825.00
10,175.00
407.00
10,582.00
4,070.88
4,070.88
44,779.68
44,779.68
115,469.67
74,176.66
10,125.00
143,850.00
103
104
2432311
2432312
2433111
24341
24342
2435
2435
2437
861
2415
Controlo Somas
43,546.14
0.00
132,055.95
0.00
7,286.58
387,167.47
139,342.53
247,824.94
247,824.94
156,721.91
156,721.91
23,757,094.85
23,757,094.85
0.00
Descrio
Clc Auxil
Subscrio Capital Sr X
Subscrio Capital Sr X
Realizao Capital Sr X
Pagamento despesas de constituio
Obteno Empr Banc MLP
Imp Selo Concesso Crd - 0,5% (17.1.2. TGIS)
7,500.00
Dbito Estudo de Viabilidade Econmica

2,625.00
Pagamento parcial (50%) Estudo
10,062.50
Registo do Contrato de Incentivos (INR)

Rec Adiantamento - 30% montante do subsdio
179,760.00
Dbito do Prmio de Seguro - Multi Riscos - Prod

Pagam do Prmio de Seguro - Multi Riscos - Prod
Diferimento do Prmio de Seguro - Multi Riscos - Prod
Dbito do Prmio de Seguro - Acid Trab - Prod
Pagam do Prmio de Seguro - Acid Trab - Prod
Diferimento do Prmio de Seguro - Acid Trab - Prod
Compras de Uvas - Vit1
17,700.00 Por simplificao taxa de 15%
Pagamento de Uvas - Vit 1
Transporte Uvas - Vit 1
Pagamento Parcial Transporte Uvas - Vit 1

Transferncia para existncias - Uvas - Vit 1
3,750.00

2,250.00
4,200.00
1,800.00
Compras de Mosto
11,550.00
21%
Desc Comercial (NC)

1,155.00
Pagamento Parcial Fornecedor
Transporte Mosto
1,050.00
Pagamento (Fact-Recibo)
Seguro Mosto
15%
Pagamento Seguro Mosto

Transferncia para existncias
Compras de Alcool
9,240.00
21%
Desc Comercial (NC)

924.00
Transporte Alcool
1,350.00
15%
51,333.33
21%
5,133.33
21%
1,500.00
15%
2,053.33
21%
1,466.67
15%
Seguro Alcool
Pagamento Seguro Alcool
Compras de Garrafas
Desc Comercial (NC)

Transporte Garrafas
Seguro Garrafas
Pagamento Seguro Garrafas
Compras de Rolhas
Pagamento Fornecedor
Compras de Rtulos

Compra edifcio
Valor escritura
Valor IMT - 6,5%
Pagamento Fornecedor Imob
700,000.00
45,500.00
Compra Cubas
54,600.00
21%
25,830.00
21%
63,420.00
21%
6,000.00
15%
1,500.00
15%
375.00
15%
30.00
15%
540.00
15%
36.75
15%
70.50
15%

Compra Prateleiras - Empilhadores AZ

Compra Mquinas Ind
Pagamento Parcial Fornecedor Imob

Compra Equip Informtico - Escritrio

Compra Equip Informtico - Produo

Compras Bolo Mel
Desc Comercial (NC)
Transporte Bolo Mel
Transferncia p/ Existncias
Compras Bolo Mel
Desc Comercial (NC)
Transporte Bolo Mel
Transferncia p/ Existncias
Pagamento Fornecedor
Pagamento Fornecedor Transporte

Vendas de Bolo Mel
975.00
CMV
Imput mensal do Prmio de Seguro - Multi Riscos - Prod
Imput mensal do Prmio de Seguro - Acid Trab - Prod
Imput mensal do Prmio de Seguro - Multi Riscos - Prod
Imput mensal do Prmio de Seguro - Acid Trab - Prod
Processam Salrios Produo
Imput mensal de acrsc custos - Snatal
Imput mensal de acrsc custos - F + Sfrias
Processam Salrios Gerncia
Processam Salrios Escrit e AZ
Pagamento de Salrios
Pagamento da Segurana Social

Processam Salrios Produo
Processam Salrios Gerncia
Processam Salrios Escrit e AZ

Processam Subs Natal Produo
Anul Imput mensais de acrsc custos - Snatal
Processam Subs Natal Gerncia
Anul Imput mensais de acrsc custos - Snatal
Processam Subs Natal Escrit e AZ
Pagamento de Subs Natal
Imput mensal amortizaes - produo
Imput mensal amortizaes - outros imob
Imput mensal amortizaes - produo
Controlo Mapa Anual Amortiz

9,318.75
37,750.00
3,333.33
Imput mensal amortizaes - outros imob

2,236.50
8,946.00
26,000.00
15,375.00
13,333.33
6,416.66
Consumos de Matrias
Consumos de Matrias
Consumos de Electricidade - Prod

75.00 Por simplificao taxa de 15%
Consumos de Electricidade - Outros
Pagamento electricidade
Consumos de Electricidade - Prod
Consumos de Electricidade - Outros
18.75
Pagamento mat. Escrit
206.25
Pagamento mat. Escrit
Telem
75.00
Telef/fax/net
7.50
Pagamento fornecedor Telem
Pagamento fornecedor Telef/fax/net
Telem
825.00
Telef/fax/net
82.50
Valorizao das entradas em AZ prod acab (Vinho engarraf)
Vendas Madeira
7,944.30
15%
366.66
15%
3,972.15
15%
549.99
15%
Custo das Vendas

Recebimento Vendas (2 meses)
Transporte de vendas
Pagamento Transporte
Direitos Aduaneiros
Taxas IVBAM
Vendas Continente
Custo das Vendas
Direitos Aduaneiros
Taxas IVBAM
Vendas Frana (isentas de IVA - art 14 RITI)
Custo das Vendas
3,025.03
15% Simplific.
2,291.63
15%
79,443.00
15%
3,666.60
15%
39,721.50
15%
5,499.90
15%
Direitos Aduaneiros
Taxas IVBAM
Vendas Brasil (isentas de IVA - art 14 CIVA)
Custo das Vendas
Direitos Aduaneiros
Taxas IVBAM
Valorizao das entradas em AZ prod acab (Vinho engarraf)
Vendas Madeira
Custo das Vendas

Recebimento Vendas (2 meses)
Direitos Aduaneiros
Taxas IVBAM
Vendas Continente
Custo das Vendas
Direitos Aduaneiros
Taxas IVBAM
Vendas Frana (isentas de IVA - art 14 RITI)
Custo das Vendas
30,250.28
15% Simplific.
22,916.25
15%
Direitos Aduaneiros
Taxas IVBAM
Vendas Brasil (isentas de IVA - art 14 CIVA)
Custo das Vendas
Direitos Aduaneiros
Taxas IVBAM
Prestao Empr Banc MLP
Juros de descoberto Bancrio - Empr Banc CP

37.00
Prestao Empr Banc MLP
418,825.00
Juros de descoberto Bancrio - Empr Banc CP
407.00
Imput mensal Prov Subsdios
Imput mensal Prov Subsdios
Apuramento de IVA
Estimativa de Imposto (IRC) - mt Imposto a pagar
Proveitos (7x)
Var. Produo
Custos (6x)
RAI
22.50%
ISL
2,968,296.31
102,098.37
-2,373,852.84
696,541.84
156,721.91
mplificao taxa de 15%
Controlo Somas
700,000.00
0.00
300,000.00
0.00
700,000.00
0.00
300,000.00
0.00
1,750.00
0.00
-1,500,000.00
0.00
7,500.00
0.00
17,500.00
20,125.00
0.00
10,062.50
0.00
599,200.00
0.00
-179,760.00
0.00
12,000.00
0.00
12,000.00
0.00
-12,000.00
0.00
24,000.00
0.00
24,000.00
0.00
-24,000.00
0.00
118,000.00
135,700.00
0.00
135,700.00
0.00
20,000.00
23,000.00
0.00
15,000.00
0.00
-138,000.00
0.00
152,500.00
175,375.00
0.00
175,375.00
0.00
25,000.00
28,750.00
Controlo Contas
Dirio vs Balanc
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0.00
22,750.00
0.00
-177,500.00
0.00
93,750.00
107,812.50
0.00
107,812.50
0.00
15,000.00
17,250.00
0.00
14,250.00
0.00
-108,750.00
0.00
182,000.00
209,300.00
0.00
209,300.00
0.00
28,000.00
32,200.00
0.00
27,200.00
0.00
-210,000.00
0.00
81,000.00
93,150.00
0.00
93,150.00
0.00
12,000.00
13,800.00
0.00
12,000.00
0.00
-93,000.00
0.00
55,000.00
66,550.00
0.00
-5,500.00
-6,655.00
0.00
50,000.00
0.00
7,000.00
8,050.00
0.00
8,050.00
0.00
535.00
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
535.00
0.00
-57,035.00
0.00
44,000.00
53,240.00
0.00
-4,400.00
-5,324.00
0.00
40,000.00
0.00
9,000.00
10,350.00
0.00
10,350.00
0.00
1,200.00
0.00
1,200.00
0.00
-49,800.00
0.00
244,444.44
295,777.77
0.00
-24,444.44
-29,577.77
0.00
250,000.00
0.00
10,000.00
11,500.00
0.00
11,500.00
0.00
425.00
0.00
425.00
0.00
-230,425.00
0.00
9,777.78
11,831.11
0.00
11,831.11
0.00
-9,777.78
0.00
9,777.78
11,244.45
0.00
10,000.00
0.00
-9,777.78
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
111,825.00
298,200.00
745,500.00
45,500.00
0.00
700,000.00
0.00
260,000.00
314,600.00
0.00
314,600.00
0.00
123,000.00
148,830.00
0.00
148,830.00
0.00
302,000.00
365,420.00
0.00
300,000.00
0.00
40,000.00
46,000.00
0.00
46,000.00
0.00
10,000.00
11,500.00
0.00
11,500.00
0.00
2,500.00
2,875.00
0.00
-250.00
-287.50
0.00
200.00
230.00
0.00
-2,450.00
0.00
3,600.00
4,140.00
0.00
-245.00
-281.75
0.00
470.00
540.50
0.00
-3,825.00
0.00
6,445.75
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
770.50
0.00
-6,500.00
-7,475.00
0.00
5,020.00
0.00
-1,000.00
0.00
-2,000.00
0.00
-11,000.00
0.00
-22,000.00
0.00
7,000.00
7,798.60
7,238.60
6,468.60
0.00
1,662.50
0.00
583.33
721.87
0.00
1,166.67
1,443.75
0.00
4,250.00
4,516.20
3,453.70
3,028.70
0.00
903.13
0.00
354.17
429.43
0.00
708.33
858.85
0.00
9,000.00
9,798.60
8,718.60
7,728.60
0.00
2,137.50
0.00
750.00
928.13
0.00
1,500.00
1,856.25
0.00
-17,225.90
-14,197.20
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-6,468.60
0.00
-6,888.13
0.00
77,000.00
85,784.60
79,624.60
71,154.60
0.00
18,287.50
0.00
6,416.63
7,940.57
0.00
12,833.37
15,881.25
0.00
46,750.00
49,678.20
37,990.70
33,315.70
0.00
9,934.43
0.00
3,895.87
4,723.73
0.00
7,791.63
9,447.35
0.00
99,000.00
107,784.60
95,904.60
85,014.60
0.00
23,512.50
0.00
8,250.00
10,209.43
0.00
16,500.00
20,418.75
0.00
-189,484.90
-156,169.20
-71,154.60
0.00
-68,881.30
0.00
7,000.00
6,440.00
5,670.00
0.00
1,662.50
0.00
-6,999.96
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-8,662.44
0.00
4,250.00
3,187.50
2,762.50
0.00
903.13
0.00
-4,250.04
-5,153.16
0.00
9,000.00
7,920.00
6,930.00
0.00
2,137.50
0.00
-9,000.00
-11,137.56
0.00
-15,362.50
-12,600.00
-5,670.00
0.00
776.56
0.00
3,145.83
0.00
277.78
0.00
186.38
0.00
745.50
0.00
2,166.67
0.00
1,281.25
0.00
1,111.11
0.00
534.72
0.00
8,542.19
0.00
34,604.17
0.00
3,055.55
0.00
2,050.12
0.00
8,200.50
0.00
23,833.33
0.00
14,093.75
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
12,222.22
0.00
5,881.94
0.00
54,543.75
0.00
4,277.63
0.00
3,735.00
0.00
2,200.00
0.00
733.33
0.00
17,281.88
0.00
599,981.25
0.00
47,053.93
0.00
41,085.00
0.00
24,200.00
0.00
8,066.63
0.00
190,100.68
0.00
500.00
575.00
0.00
50.00
57.50
0.00
-632.50
0.00
5,500.00
6,325.00
0.00
550.00
632.50
0.00
-6,325.00
0.00
125.00
143.75
0.00
143.75
0.00
1,375.00
1,581.25
0.00
1,581.25
0.00
500.00
575.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0.00
50.00
57.50
0.00
-575.00
0.00
-57.50
0.00
5,500.00
6,325.00
0.00
550.00
632.50
0.00
-5,750.00
0.00
-575.00
0.00
102,098.48
0.00
-52,962.00
-60,906.30
0.00
-20,419.70
0.00
-60,906.30
0.00
2,444.40
2,811.06
0.00
2,811.06
0.00
0.00
0.00
2,444.40
0.00
-26,481.00
-30,453.15
0.00
-10,209.85
0.00
-30,453.15
0.00
3,666.60
4,216.59
0.00
4,216.59
0.00
0.00
0.00
1,222.20
0.00
-119,167.75
0.00
-45,944.32
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-119,167.75
0.00
20,166.85
23,191.88
0.00
23,191.88
0.00
0.00
0.00
5,500.05
0.00
-66,202.50
0.00
-25,524.62
0.00
-66,202.50
0.00
15,277.50
17,569.13
0.00
17,569.13
0.00
10,185.00
0.00
3,055.50
0.00
1,123,083.28
0.00
-529,620.00
-609,063.00
0.00
-204,197.00
0.00
-487,250.40
0.00
24,444.00
28,110.60
0.00
28,110.60
0.00
0.00
0.00
24,444.00
0.00
-264,810.00
-304,531.50
0.00
-102,098.50
0.00
-243,625.20
0.00
36,666.00
42,165.90
0.00
42,165.90
0.00
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0.00
0.00
12,222.00
0.00
-1,191,677.50
0.00
-459,443.20
0.00
-953,342.00
0.00
201,668.50
204,693.53
0.00
204,693.53
0.00
0.00
0.00
55,000.50
0.00
-662,025.00
0.00
-255,246.20
0.00
-529,620.00
0.00
152,775.00
175,691.30
0.00
175,691.30
0.00
101,850.00
0.00
30,555.00
0.00
7,500.00
38,750.00
39,050.00
0.00
925.00
962.00
0.00
72,187.50
415,937.50
418,825.00
0.00
10,175.00
10,582.00
0.00
4,070.88
0.00
44,779.68
0.00
-115,469.67
-189,646.33
-199,771.33
-343,621.33
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-387,167.47
-387,167.47
-255,111.52
-255,111.52
-247,824.94
0.00
-247,824.94
0.00
156,721.91
0.00
0.00
0.00
1
1
1
1
1
1
1
1
1
1
0
0
0
0
Cdigo
Conta
121
21101
21102
21103
21104
2211101
2211102
2211103
2211104
2211105
2211201
2211202
2211203
2211204
2211205
2211206
2211207
2211208
2211209
2211210
2211211
2211212
221201
221202
221203
221204
2311
2415
2421
2423
2432111
2432112
2432211
2432212
2432311
2432312
2433111
2434
24341
24342
2435
2436
2437
245
247
255401
255402
2611101
2611102
2611103
2611104
2611201
2611202
2611203
Designao
Conta Banco X
X - RAM
Y - Continente
Z - Frana
W - Brazil
Vit 1
Vit 2
Vit 3
Vit 4
Vit 5
FX1 (Bolos de Mel)
FX2 (Rtulos)
FX4 (Seguros)
FX5 (Transitrio)
FX8 (Electricidade)
FX9 (Combustveis)
FX12 (Telem)
FY1 (Mosto)
FY2 (Alcool)
FY3 (Rolhas)
FY4 (Garrafas)
IVA - Regularizaes
IVA - Apuramento
IVA - A pagar
IVA - A recuperar
Taxas IVBAM
FZ1 (Edifcio)
FW1 (Cubas)
2621
262201
262202
26421
26422
26811
2721
27321
27322
2745
312001
316111
316112
316121
316122
316123
316131
316132
316133
31631
31632
316411
316412
316413
3182001
318612
318613
318641
31921
319611
319612
319613
319631
319632
319641
3211
331
3611
3612
3613
3631
3632
3641
4221
4222
4223
4231
4232
4233
4261
4262
431
48221
48222
48223
48231
Sr X
Pessoal Produo
Sr X
Sr Y
Bolo de Mel - PC
Uvas - PC
Uvas - Transporte
Mosto - PC
Mosto - Transporte
Mosto - Seguro
Alcool - PC
Alcool - Transporte
Alcool - Seguro
Rtulos
Rolhas
Garrafas - PC
Garrafas - Seguro
Bolo de Mel
Vinho Engarrafado
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Escritrio
Linha de Produo
Armazm
Cubas
Escritrio
Linha de Produo
Armazm
Cubas
48232
48233
48261
48262
4831
5111
5112
571
591
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
Sr X
Sr Y
Reserva Legal
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Seguros - Viatura
Imposto do Selo
Taxas IVBAM
Escritrio
Linha de Produo
Armazm
Cubas
66261
66262
6631
68111
68112
711
712
7983
811
812
82
83
84
85
861
88

Controlo de Somas
Mov. Dbito
5,170,327.30
677,444.30
334,984.65
1,310,845.25
728,227.50
135,700.00
175,375.00
107,812.50
209,300.00
93,150.00
7,015.00
10,000.00
91,200.00
38,160.00
497,428.33
31,692.16
0.00
6,957.50
0.00
1,725.00
632.50
6,325.00
56,655.00
45,324.00
11,831.11
279,577.77
375,000.00
0.00
0.00
0.00
115,469.67
74,176.66
10,125.00
143,850.00
43,546.14
0.00
132,055.95
0.00
0.00
7,286.58
387,167.47
0.00
247,824.94
75,769.43
0.00
0.00
0.00
700,000.00
57,500.00
0.00
10,062.50
314,600.00
148,830.00
300,000.00
Mov. Crdito
4,363,217.73
548,156.70
274,078.35
1,072,509.75
595,822.50
135,700.00
175,375.00
107,812.50
209,300.00
93,150.00
7,015.00
11,244.45
115,000.00
38,160.00
497,428.33
31,692.16
0.00
7,590.00
0.00
1,725.00
690.00
6,900.00
66,550.00
53,240.00
11,831.11
295,777.77
1,500,000.00
156,721.91
35,132.50
0.00
115,469.67
74,176.66
10,125.00
143,850.00
43,546.14
0.00
132,055.95
0.00
0.00
7,286.58
387,167.47
0.00
0.00
89,545.69
0.00
0.00
0.00
700,000.00
57,500.00
0.00
20,125.00
314,600.00
148,830.00
365,420.00
Saldo
807,109.57
129,287.60
60,906.30
238,335.50
132,405.00
0.00
0.00
0.00
0.00
0.00
0.00
-1,244.45
-23,800.00
0.00
0.00
0.00
0.00
-632.50
0.00
0.00
-57.50
-575.00
-9,895.00
-7,916.00
0.00
-16,200.00
-1,125,000.00
-156,721.91
-35,132.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
247,824.94
-13,776.26
0.00
0.00
0.00
0.00
0.00
0.00
-10,062.50
0.00
0.00
-65,420.00
(+) Sd
(-) Sc
39,106.90
99,673.20
83,293.20
700,000.00
300,000.00
599,200.00
36,000.00
0.00
24,953.16
48,850.56
6,770.00
627,250.00
100,000.00
55,000.00
7,000.00
535.00
44,000.00
9,000.00
1,200.00
9,777.78
9,777.78
244,444.44
10,000.00
425.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,275.00
1,225,181.76
727,250.00
57,035.00
49,800.00
9,777.78
9,777.78
230,425.00
111,825.00
186,375.00
447,300.00
260,000.00
123,000.00
302,000.00
40,000.00
10,000.00
19,250.00
0.00
0.00
0.00
0.00
39,106.90
99,673.20
83,293.20
700,000.00
300,000.00
179,760.00
36,000.00
49,906.20
24,953.16
599,200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
495.00
5,500.00
4,400.00
24,444.44
6,275.00
727,250.00
57,035.00
49,800.00
9,777.78
9,777.78
230,425.00
5,020.00
1,123,083.39
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,236.50
9,318.75
8,946.00
26,000.00
0.00
0.00
0.00
0.00
0.00
419,440.00
0.00
-49,906.20
0.00
-550,349.44
6,770.00
627,250.00
100,000.00
55,000.00
7,000.00
535.00
44,000.00
9,000.00
1,200.00
9,777.78
9,777.78
244,444.44
10,000.00
425.00
-495.00
-5,500.00
-4,400.00
-24,444.44
-6,275.00
-727,250.00
-57,035.00
-49,800.00
-9,777.78
-9,777.78
-230,425.00
1,255.00
102,098.37
72,725.00
5,703.44
4,980.00
-16,622.22
977.82
23,042.44
111,825.00
186,375.00
447,300.00
260,000.00
123,000.00
302,000.00
40,000.00
10,000.00
19,250.00
-2,236.50
-9,318.75
-8,946.00
-26,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
24,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
4,250.04
8,499.96
117,000.00
9,583.20
9,000.00
18,000.00
91,000.00
9,583.20
6,999.96
14,000.04
14,450.05
34,200.06
26,599.94
0.00
0.00
48,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
700,000.00
300,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,250.04
0.00
0.00
0.00
9,000.00
0.00
0.00
0.00
6,999.96
0.00
903.12
2,137.56
1,662.48
0.00
0.00
24,000.00
0.00
0.00
0.00
0.00
0.00
0.00
-15,375.00
-37,750.00
-13,333.33
-3,333.33
-6,416.66
-700,000.00
-300,000.00
0.00
0.00
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
12,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
0.00
8,499.96
117,000.00
9,583.20
0.00
18,000.00
91,000.00
9,583.20
0.00
14,000.04
13,546.93
32,062.50
24,937.46
0.00
0.00
24,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
79,687.50
11,100.00
0.00
0.00
0.00
0.00
1,123,083.39
0.00
0.00
0.00
0.00
156,721.91
0.00
0.00
0.00
0.00
0.00
0.00
6,500.00
2,912,945.75
48,850.56
0.00
1,225,181.76
0.00
0.00
0.00
0.00
0.00
0.00
13,333.33
3,333.33
6,416.66
79,687.50
11,100.00
-6,500.00
-2,912,945.75
-48,850.56
0.00
-102,098.37
0.00
0.00
0.00
0.00
156,721.91
0.00
23,757,094.85
23,757,094.85
0.00
Data
31.15.N
Lanc. N.
1
Cd Contas
Geral
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
66261
66262
6631
Dbito
Crdito
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
12,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
0.00
8,499.96
117,000.00
9,583.20
0.00
18,000.00
91,000.00
9,583.20
0.00
14,000.04
13,546.93
32,062.50
24,937.46
0.00
0.00
24,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
4
5
711
712
811
68111
68112
82
811
812
82
83
7983
84
83
84
85
85
861
88
6,500.00
2,912,945.75
636,380.41
79,687.50
11,100.00
90,787.50
636,380.41
102,098.37
90,787.50
647,691.28
48,850.56
48,850.56
647,691.28
48,850.56
696,541.84
696,541.84
156,721.91
539,819.93
Descrio
Resultado Operacional
Resultados Financeiros
Resultados Correntes
Resultados Extraordinrios
Res. Antes de Imposto
Res. Lquido do Exerccio
Cdigo
Conta
121
21101
21102
21103
21104
2211101
2211102
2211103
2211104
2211105
2211201
2211202
2211203
2211204
2211205
2211206
2211207
2211208
2211209
2211210
2211211
2211212
221201
221202
221203
221204
2311
2415
2421
2423
2432111
2432112
2432211
2432212
2432311
2432312
2433111
2434
24341
24342
2435
2436
2437
245
247
255401
255402
2611101
2611102
2611103
Designao
Conta Banco X
X - RAM
Y - Continente
Z - Frana
W - Brazil
Vit 1
Vit 2
Vit 3
Vit 4
Vit 5
FX1 (Bolos de Mel)
FX2 (Rtulos)
FX4 (Seguros)
FX5 (Transitrio)
FX8 (Electricidade)
FX9 (Combustveis)
FX12 (Telem)
FY1 (Mosto)
FY2 (Alcool)
FY3 (Rolhas)
FY4 (Garrafas)
IVA - Regularizaes
IVA - Apuramento
IVA - A pagar
IVA - A recuperar
Taxas IVBAM
FZ1 (Edifcio)
2611104
2611201
2611202
2611203
2621
262201
262202
26421
26422
26811
2721
27321
27322
2745
312001
316111
316112
316121
316122
316123
316131
316132
316133
31631
31632
316411
316412
316413
3182001
318612
318613
318641
31921
319611
319612
319613
319631
319632
319641
3211
331
3611
3612
3613
3631
3632
3641
4221
4222
4223
4231
4232

FW1 (Cubas)
Sr X
Pessoal Produo
Sr X
Sr Y
Bolo de Mel - PC
Uvas - PC
Uvas - Transporte
Mosto - PC
Mosto - Transporte
Mosto - Seguro
Alcool - PC
Alcool - Transporte
Alcool - Seguro
Rtulos
Rolhas
Garrafas - PC
Garrafas - Seguro
Bolo de Mel
Vinho Engarrafado
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Escritrio
Linha de Produo
Armazm
Cubas
4233
4261
4262
431
48221
48222
48223
48231
48232
48233
48261
48262
4831
5111
5112
571
591
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224

Escritrio
Linha de Produo
Armazm
Cubas
Sr X
Sr Y
Reserva Legal
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Seguros - Viatura
Imposto do Selo
Taxas IVBAM
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
66261
66262
6631
68111
68112
711
712
7983
811
812
82
83
84
85
861
88

Escritrio
Linha de Produo
Armazm
Cubas
Controlo de Somas
Mov. Dbito
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Mov. Crdito
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Saldo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
12,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
0.00
8,499.96
117,000.00
9,583.20
0.00
18,000.00
91,000.00
9,583.20
0.00
14,000.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-5,020.00
-654,525.00
-51,331.56
-44,820.00
-26,400.00
-8,799.96
-207,382.56
-600.00
-6,000.00
0.00
-1,500.00
-6,600.00
0.00
0.00
-12,000.00
0.00
-457,108.85
0.00
0.00
0.00
-112,035.00
-11,131.50
-134,443.65
-55,250.00
-3,194.40
0.00
-8,499.96
-117,000.00
-9,583.20
0.00
-18,000.00
-91,000.00
-9,583.20
0.00
-14,000.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,500.00
2,912,945.75
48,850.56
636,380.41
102,098.37
90,787.50
647,691.28
48,850.56
696,541.84
0.00
0.00
13,546.93
32,062.50
24,937.46
0.00
0.00
24,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
79,687.50
11,100.00
0.00
0.00
0.00
636,380.41
0.00
90,787.50
647,691.28
48,850.56
696,541.84
156,721.91
539,819.93
-13,546.93
-32,062.50
-24,937.46
0.00
0.00
-24,000.00
-2,236.50
-9,318.75
-8,946.00
-26,000.00
-15,375.00
-37,750.00
-13,333.33
-3,333.33
-6,416.66
-79,687.50
-11,100.00
6,500.00
2,912,945.75
48,850.56
0.00
102,098.37
0.00
0.00
0.00
0.00
-156,721.91
-539,819.93
5,190,646.27
5,190,646.27
0.00
Cdigo
Conta
121
21101
21102
21103
21104
2211101
2211102
2211103
2211104
2211105
2211201
2211202
2211203
2211204
2211205
2211206
2211207
2211208
2211209
2211210
2211211
2211212
221201
221202
221203
221204
2311
2415
2421
2423
2432111
2432112
2432211
2432212
2432311
2432312
2433111
2434
24341
24342
2435
2436
2437
245
247
255401
255402
2611101
2611102
2611103
Designao
Conta Banco X
X - RAM
Y - Continente
Z - Frana
W - Brazil
Vit 1
Vit 2
Vit 3
Vit 4
Vit 5
FX1 (Bolos de Mel)
FX2 (Rtulos)
FX4 (Seguros)
FX5 (Transitrio)
FX8 (Electricidade)
FX9 (Combustveis)
FX12 (Telem)
FY1 (Mosto)
FY2 (Alcool)
FY3 (Rolhas)
FY4 (Garrafas)
IVA - Regularizaes
IVA - Apuramento
IVA - A pagar
IVA - A recuperar
Taxas IVBAM
FZ1 (Edifcio)
2611104
2611201
2611202
2611203
2621
262201
262202
26421
26422
26811
2721
27321
27322
2745
312001
316111
316112
316121
316122
316123
316131
316132
316133
31631
31632
316411
316412
316413
3182001
318612
318613
318641
31921
319611
319612
319613
319631
319632
319641
3211
331
3611
3612
3613
3631
3632
3641
4221
4222
4223
4231
4232

FW1 (Cubas)
Sr X
Pessoal Produo
Sr X
Sr Y
Bolo de Mel - PC
Uvas - PC
Uvas - Transporte
Mosto - PC
Mosto - Transporte
Mosto - Seguro
Alcool - PC
Alcool - Transporte
Alcool - Seguro
Rtulos
Rolhas
Garrafas - PC
Garrafas - Seguro
Bolo de Mel
Vinho Engarrafado
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Escritrio
Linha de Produo
Armazm
Cubas
4233
4261
4262
431
48221
48222
48223
48231
48232
48233
48261
48262
4831
5111
5112
571
591
612
61611
61612
61613
61631
61632
61641
622111
622112
62212
62217
62222
622231
622232
622233
622234
62225
622321
622322
622323
6311
6313
6317
6411
6412
6413
6414
64211
64212
64213
64214
64221
64222
64223
64224

Escritrio
Linha de Produo
Armazm
Cubas
Sr X
Sr Y
Reserva Legal
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Seguros - Viatura
Imposto do Selo
Taxas IVBAM
6451
64521
64522
6461
64621
64622
66221
66222
66223
66231
66232
66233
66261
66262
6631
68111
68112
711
712
7983
811
812
82
83
84
85
861
88

Escritrio
Linha de Produo
Armazm
Cubas
Controlo de Somas
Mov. Dbito
5,170,327.30
677,444.30
334,984.65
1,310,845.25
728,227.50
135,700.00
175,375.00
107,812.50
209,300.00
93,150.00
7,015.00
10,000.00
91,200.00
38,160.00
497,428.33
31,692.16
0.00
6,957.50
0.00
1,725.00
632.50
6,325.00
56,655.00
45,324.00
11,831.11
279,577.77
375,000.00
0.00
0.00
0.00
115,469.67
74,176.66
10,125.00
143,850.00
43,546.14
0.00
132,055.95
0.00
0.00
7,286.58
387,167.47
0.00
247,824.94
75,769.43
0.00
0.00
0.00
700,000.00
57,500.00
0.00
Mov. Crdito
4,363,217.73
548,156.70
274,078.35
1,072,509.75
595,822.50
135,700.00
175,375.00
107,812.50
209,300.00
93,150.00
7,015.00
11,244.45
115,000.00
38,160.00
497,428.33
31,692.16
0.00
7,590.00
0.00
1,725.00
690.00
6,900.00
66,550.00
53,240.00
11,831.11
295,777.77
1,500,000.00
156,721.91
35,132.50
0.00
115,469.67
74,176.66
10,125.00
143,850.00
43,546.14
0.00
132,055.95
0.00
0.00
7,286.58
387,167.47
0.00
0.00
89,545.69
0.00
0.00
0.00
700,000.00
57,500.00
0.00
Saldo
807,109.57
129,287.60
60,906.30
238,335.50
132,405.00
0.00
0.00
0.00
0.00
0.00
0.00
-1,244.45
-23,800.00
0.00
0.00
0.00
0.00
-632.50
0.00
0.00
-57.50
-575.00
-9,895.00
-7,916.00
0.00
-16,200.00
-1,125,000.00
-156,721.91
-35,132.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
247,824.94
-13,776.26
0.00
0.00
0.00
0.00
0.00
0.00
10,062.50
314,600.00
148,830.00
300,000.00
39,106.90
99,673.20
83,293.20
700,000.00
300,000.00
599,200.00
36,000.00
0.00
24,953.16
48,850.56
6,770.00
627,250.00
100,000.00
55,000.00
7,000.00
535.00
44,000.00
9,000.00
1,200.00
9,777.78
9,777.78
244,444.44
10,000.00
425.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6,275.00
1,225,181.76
727,250.00
57,035.00
49,800.00
9,777.78
9,777.78
230,425.00
111,825.00
186,375.00
447,300.00
260,000.00
123,000.00
20,125.00
314,600.00
148,830.00
365,420.00
39,106.90
99,673.20
83,293.20
700,000.00
300,000.00
179,760.00
36,000.00
49,906.20
24,953.16
599,200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
495.00
5,500.00
4,400.00
24,444.44
6,275.00
727,250.00
57,035.00
49,800.00
9,777.78
9,777.78
230,425.00
5,020.00
1,123,083.39
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
0.00
0.00
0.00
0.00
0.00
-10,062.50
0.00
0.00
-65,420.00
0.00
0.00
0.00
0.00
0.00
419,440.00
0.00
-49,906.20
0.00
-550,349.44
6,770.00
627,250.00
100,000.00
55,000.00
7,000.00
535.00
44,000.00
9,000.00
1,200.00
9,777.78
9,777.78
244,444.44
10,000.00
425.00
-495.00
-5,500.00
-4,400.00
-24,444.44
-6,275.00
-727,250.00
-57,035.00
-49,800.00
-9,777.78
-9,777.78
-230,425.00
1,255.00
102,098.37
72,725.00
5,703.44
4,980.00
-16,622.22
977.82
23,042.44
111,825.00
186,375.00
447,300.00
260,000.00
123,000.00
0.00
302,000.00
40,000.00
10,000.00
19,250.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
24,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
4,250.04
8,499.96
117,000.00
9,583.20
9,000.00
18,000.00
91,000.00
9,583.20
6,999.96
14,000.04
0.00
0.00
0.00
0.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
700,000.00
300,000.00
0.00
0.00
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
207,382.56
600.00
6,000.00
0.00
1,500.00
6,600.00
0.00
0.00
24,000.00
0.00
457,108.85
0.00
0.00
0.00
112,035.00
11,131.50
134,443.65
55,250.00
3,194.40
4,250.04
8,499.96
117,000.00
9,583.20
9,000.00
18,000.00
91,000.00
9,583.20
6,999.96
14,000.04
302,000.00
40,000.00
10,000.00
19,250.00
-2,236.50
-9,318.75
-8,946.00
-26,000.00
-15,375.00
-37,750.00
-13,333.33
-3,333.33
-6,416.66
-700,000.00
-300,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,450.05
34,200.06
26,599.94
0.00
0.00
48,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
79,687.50
11,100.00
6,500.00
2,912,945.75
48,850.56
636,380.41
1,225,181.76
90,787.50
647,691.28
48,850.56
696,541.84
156,721.91
0.00
14,450.05
34,200.06
26,599.94
0.00
0.00
48,000.00
2,236.50
9,318.75
8,946.00
26,000.00
15,375.00
37,750.00
13,333.33
3,333.33
6,416.66
79,687.50
11,100.00
6,500.00
2,912,945.75
48,850.56
636,380.41
1,225,181.76
90,787.50
647,691.28
48,850.56
696,541.84
156,721.91
539,819.93
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-539,819.93
28,947,741.12
28,947,741.12
0.00
BALANO EM 31.12.X
Activo
AB
Imobilizado:
Imobilizaes Incorpreas
Imobilizaes Corpreas
Investimentos Financeiros
Circulante:
Existncias
Dvidas de Terceiros:
Mdio e Longo Prazo
Curto Prazo
Ttulos Negociveis
Depsitos Bancrios e Caixa
Acrscimos e Diferimentos
Total do Activo
N
AA
AL
19,250.00
1,480,500.00
0.00
1,499,750.00
6,416.66
116,292.91
0.00
122,709.57
12,833.34
1,364,207.09
0.00
1,377,040.43
194,159.85
0.00
194,159.85
0.00
1,228,199.34
0.00
0.00
0.00
0.00
0.00
1,228,199.34
0.00
807,109.57
0.00
2,922,109.19
122,709.57
3,606,509.19
Capital Prprio e Passivo

Capital Prprio
Capital
Prmios de Emisso
Reservas de Reavaliao
Reservas Legais
Restantes Reservas e Outros Cap. Prprios
Resultados Transitados
Subtotal
Resultado Lquido do Exerccio
Dividendos Antecipados
Total do Capital Prprio
N
1,000,000.00
0.00
0.00
0.00
0.00
0.00
1,000,000.00
539,819.93
0.00
1,539,819.93
Passivo
Provises
Dvidas a terceiros:
Mdio e Longo Prazo
Curto Prazo
Acrscimos e Diferimentos
0.00
750,000.00
716,433.62
600,255.64
2,066,689.26
3,606,509.19
Total do Passivo
Total do Capital Prprio e do Passivo
DEMONSTRAO DOS RESULTADOS POR NATUREZAS - EXERCCIO N

Custos e Perdas
CMVMC
Fornecimentos e Servios Externos
Custos com o Pessoal:
Remuneraes
N
998,279.08
483,808.85
326,110.80
1,482,087.93
Encargos Sociais
Amortizaes e Ajustam do Exerccio
Provises
Impostos
Outros Custos e Perdas Operacionais
(A)
Amortiz e Ajustam de aplic e investim financ
Juros e custos assimilados
(C)
Custos e Perdas Extraordinrias
(E)
Imposto sobre o rendimento do exerccio
(G)
Resultado Lquido do Exerccio
Proveitos e Ganhos
Vendas e Prestaes de Servios
Variao da Produo
Trabalhos para a prpria empresa
Subsdios Explorao
Reverses de amortizaes e ajustam
Outros proveitos e ganhos operacionais
(B)
Rendimentos de participaes de capital
Rendimentos de tit negoc e outras aplic fin
Outros juros e proveitos similares
(D)
Proveitos e Ganhos Extraordinrios
(F)
Resumo:
Resultados Operacionais: (B) - (A)
Resultados Financeiros: (D-B) - (C-A)
Resultados Correntes: (D) - (C )
Resultados Antes de Impostos: (F) - (E )
Resultado Lquido do Exerc: (F) - (G)
94,546.89
122,709.57
0.00
257,610.15
0.00
420,657.69
122,709.57
257,610.15
2,283,065.34
0.00
90,787.50
90,787.50
2,373,852.84
0.00
2,373,852.84
156,721.91
2,530,574.75
539,819.93
3,070,394.68
N
2,919,445.75
102,098.37
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,021,544.12
3,021,544.12
0.00
3,021,544.12
48,850.56
3,070,394.68
738,478.78
-90,787.50
647,691.28
696,541.84
539,819.93
Matrias-Primas - UVAS (Kgs.)
Data Oper
04.01.N
Descrio
Compras Vit 1
Custo de Transporte
06.01.N
Compras Vit 2
Custo de Transporte
08.01.N
Compras Vit 3
Custo de Transporte
10.01.N
Compras Vit 4
Custo de Transporte
12.01.N
Compras Vit 5
Custo de Transporte
Soma
Soma
Soma
Soma
Soma
Movimento de Existncias
Qt. (Kgs.)
Cunit
100,000
1.18
0
100,000
125,000
1.22
0
125,000
75,000
1.25
0
75,000
140,000
1.30
0
140,000
60,000
1.35
0
60,000
Ctotal
118,000.00
20,000.00
138,000.00
152,500.00
25,000.00
177,500.00
93,750.00
15,000.00
108,750.00
182,000.00
28,000.00
210,000.00
81,000.00
12,000.00
93,000.00
Matrias-Primas - UVAS (Base de Vinho)

Data Oper
14.01.N
16.01.N
16.02.N
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Descrio
Lagar
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Clculos Auxiliares
Entradas Base de Vinho
Entradas Mosto
Entradas Alcool
Produo Potencial
Entradas Garrafas
Entradas Rtulos
Entradas Rolhas
Existncias Finais 10%
Base de Vinho
Mosto
Alcool
Garrafas
Qt. (Lts.)
Cunit
Ctotal
550,000
1.32
727,250.00
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
-41,250
1.32
-54,543.75
Qt.
Unid.
550,000 Lts.
110,000 Lts.
73,333 Lts.
733,333
977,778 Un.
977,778 Un.
977,778 Un.
55,000
11,000
7,333
97,778
Lts.
Lts.
Lts.
Un.
Ficha Prod (p/ Lt.)

0.75
0.15
0.10
1.33
1.33
1.33
Rtulos
Rolhas
97,778 Un.
97,778 Un.
Consumos Ano (Sadas p/ produo)

Base de Vinho
Mosto
Alcool
Garrafas
Rtulos
Rolhas
495,000
99,000
66,000
880,000
880,000
880,000
Lts.
Lts.
Lts.
Un.
Un.
Un.
Consumos Mensais (proporcionais)

Base de Vinho
Mosto
Alcool
Garrafas
Rtulos
Rolhas
41,250
8,250
5,500
73,333
73,333
73,333
Lts.
Lts.
Lts.
Un.
Un.
Un.
Matrias-Primas - MOSTO
Data Oper
04.01.N
04.01.N
04.01.N
08.01.N
Descrio
Compras
Custo de Transporte
Seguro
Desc Comercial 10%
Soma
16.01.N
16.02.N
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Qt. (Lts.)
Cunit
Ctotal
110,000
0.50
55,000.00
0
7,000.00
0
535.00
0
-5,500.00
110,000.00
57,035.00
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
-8,250
0.52
-4,277.63
Matrias-Primas - ALCOOL VNICO

Data Oper
04.01.N
04.01.N
04.01.N
08.01.N
Descrio
Compras
Custo de Transporte
Seguro
Desc Comercial 10%
Soma
16.01.N
16.02.N
Sadas p/ Produo
Sadas p/ Produo
Qt. (Lts.)
Cunit
Ctotal
73,333
0.60
44,000.00
0
9,000.00
0
1,200.00
0
-4,400.00
73,333
49,800
-5,500
0.68
-3,735.00
-5,500
0.68
-3,735.00
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
-5,500
-5,500
-5,500
-5,500
-5,500
-5,500
-5,500
-5,500
-5,500
-5,500
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
-3,735.00
Matrias-Primas - GARRAFAS
Data Oper
04.01.N
04.01.N
04.01.N
08.01.N
Descrio
Compras
Custo de Transporte
Seguro
Desc Comercial 10%
16.01.N
16.02.N
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Soma
Qt. (Uns.)
Cunit
Ctotal
977,778
0.25
244,444.44
0
10,000.00
0
425.00
0
-24,444.44
977,778
230,425
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
-73,333
0.24
-17,281.88
Matrias-Primas - RTULOS
Data Oper
04.01.N
Descrio
Compras
Custo de Transporte
Soma
16.01.N
16.02.N
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Qt. (Uns.)
Cunit
Ctotal
977,778
0.03
29,333.33
0
0.00
977,778
29,333.33
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
-73,333
0.03
-2,200.00
Matrias-Primas - ROLHAS
Data Oper
04.01.N
Descrio
Compras
Custo de Transporte
Soma
16.01.N
16.02.N
16.03.N
16.04.N
16.05.N
16.06.N
16.07.N
16.08.N
16.09.N
16.10.N
16.11.N
16.12.N
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Sadas p/ Produo
Qt. (Uns.)
Cunit
Ctotal
977,778
0.01
9,777.78
0
0.00
977,778
9,777.78
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
-73,333
0.01
-733.33
Qt. (Kgs.)
Existncias
Cunit
Ctotal
100,000
1.38
138,000.00
225,000
1.40
315,500.00
300,000
1.41
424,250.00
440,000
1.44
634,250.00
500,000
1.45
727,250.00
Qt. (Lts.)
550,000
508,750
467,500
426,250
385,000
343,750
302,500
261,250
220,000
178,750
137,500
96,250
55,000
Existncias
Cunit
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
1.32
Ctotal
727,250.00
672,706.25
618,162.50
563,618.75
509,075.00
454,531.25
399,987.50
345,443.75
290,900.00
236,356.25
181,812.50
127,268.75
72,725.00
Produo Anual (Vinho Engarrafado)

733,333.33 Lts.
977,777.78 Garrafas
Produo Mensal (Vinho Engarrafado)

61,111.11 Lts.
81,481.48 Garrafas
Qt. (Lts.)
110,000
101,750
93,500
85,250
77,000
68,750
60,500
52,250
44,000
35,750
27,500
19,250
11,000
Qt. (Lts.)
73,333
67,833
62,333
Existncias
Cunit
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
0.52
Existncias
Cunit
0.68
0.68
0.68
Ctotal
57,035.00
52,757.38
48,479.75
44,202.13
39,924.50
35,646.88
31,369.25
27,091.63
22,814.00
18,536.38
14,258.75
9,981.13
5,703.50
Ctotal
49,800.00
46,065.00
42,330.00
56,833
51,333
45,833
40,333
34,833
29,333
23,833
18,333
12,833
7,333
Qt. (Uns.)
977,778
904,444
831,111
757,778
684,444
611,111
537,778
464,444
391,111
317,778
244,444
171,111
97,778
Qt. (Uns.)
977,778
904,444
831,111
757,778
684,444
611,111
537,778
464,444
391,111
317,778
244,444
171,111
97,778
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
0.68
Existncias
Cunit
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
Existncias
Cunit
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
38,595.00
34,860.00
31,125.00
27,390.00
23,655.00
19,920.00
16,185.00
12,450.00
8,715.00
4,980.00
Ctotal
230,425.00
213,143.13
195,861.25
178,579.38
161,297.50
144,015.63
126,733.75
109,451.88
92,170.00
74,888.13
57,606.25
40,324.38
23,042.50
Ctotal
29,333.33
27,133.33
24,933.33
22,733.33
20,533.33
18,333.33
16,133.33
13,933.33
11,733.33
9,533.33
7,333.33
5,133.33
2,933.33
Qt. (Uns.)
977,778
904,444
831,111
757,778
684,444
611,111
537,778
464,444
391,111
317,778
244,444
171,111
97,778
Existncias
Cunit
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Ctotal
9,777.78
9,044.44
8,311.11
7,577.78
6,844.44
6,111.11
5,377.78
4,644.44
3,911.11
3,177.78
2,444.44
1,711.11
977.78
PRODUTOS ACABADOS - VINHO ENGARRAFADO (GARRAFAS)

Data Oper
Descrio
Qt. (Lts.)
Cunit
Ctotal
Qt. (Lts.)
31.01.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.02.N
Sadas p/ Venda Madeira
-16,296
1.25
-20,419.70
65,185
Sadas p/ Venda Continente
-8,148
1.25
-10,209.85
57,037
Sadas p/ Venda Frana
-36,667
1.25
-45,944.32
20,370
Sadas p/ Venda Brazil
-20,370
1.25
-25,524.62
0
28.02.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.03.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
31.03.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.04.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
30.04.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.05.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
31.05.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.06.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
30.06.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.07.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
31.07.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.08.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
31.08.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.09.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
30.09.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.10.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
-36,667
1.25
-45,944.32
20,370
-20,370
1.25
-25,524.62
0
31.10.N
Entradas da Produo
81,481
1.25 102,098.48
81,481
20.11.N
-16,296
1.25
-20,419.70
65,185
-8,148
1.25
-10,209.85
57,037
Existncias
Cunit
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
1.25
1.25
30.11.N
20.12.N
31.12.N

Entradas da Produo
Entradas da Produo
-36,667
-20,370
81,481
-16,296
-8,148
-36,667
-20,370
81,481
1.25
1.25
1.25
1.25
1.25
1.25
1.25
1.25
-45,944.32
-25,524.62
102,098.48
-20,419.70
-10,209.85
-45,944.32
-25,524.62
102,098.48
20,370
0
81,481
65,185
57,037
20,370
0
81,481
1.25
#DIV/0!
1.25
1.25
1.25
1.25
#DIV/0!
1.25
VALORIZAO VENDAS
Existncias
Ctotal
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
81,678.78
71,468.94
Data Oper
20.02.N
Descrio
Qt. (Lts.)
16296
8148
36667
20370
PVunit
3.25
3.25
3.25
3.25
PVtotal
52,962.00
26,481.00
119,167.75
66,202.50
25,524.62
0.00
102,098.48
81,678.78
71,468.94
25,524.62
0.00
102,098.48
CUSTOS DISTRIBUIO
Transp
2,444.40
3,666.60
20,166.85
15,277.50
D Aduan.
0.00
0.00
0.00
10,185.00
Taxas IVBAM
2,444.40
1,222.20
5,500.05
3,055.50
Ano
61611
61612
61613
61631
61632
61641
622112
622233
622322
64221
64222
64223
64224
64522
64622
66222
66233
66262
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Linha de Produo
Total Custos de Produo
Unidades produzidas ms (Garrafas)
Custo Unitrio produo ms (Garrafas)
Valor
5,020.00
654,525.00
51,331.56
44,820.00
26,400.00
8,799.96
600.00
0.00
0.00
18,000.00
91,000.00
9,583.20
0.00
32,062.50
0.00
2,236.50
15,375.00
13,333.33
973087.05
81,481.48
11.94243198
Uvas
Mosto
Alcool Vnico
Rtulos
Rolhas
Garrafas
Electricid Produo
Linha de Produo
Total Custos de Produo ms
Unidades produzidas ms (Garrafas)
Custo Unitrio produo ms (Garrafas)
Valor
54,543.75
4,277.63
3,735.00
2,200.00
733.33
17,281.88
500.00
1,000.00
0.00
7,000.00
798.60
583.33
1,166.67
2,078.12
2,000.00
776.56
3,145.83
277.78
102,098.48
81,481.48
1.2530268
Janeiro
61611
61612
61613
61631
61632
61641
622112
622233
622322
64221
64222
64223
64224
64522
64622
66222
66233
66262
(nos meses seguintes - diferena entre acumulados nos balancetes ou movimentos no Balancete do perodo-no elab
por simplificao, consideram-se valores idnticos para todos os meses.
Nota:
Seguros Multi-Riscos Produo
Prmio Anual
12,000.00
Imputao mensal
1,000.00
Seguro Acidentes de Trabalho

Prmio Anual
24,000.00
Imputao mensal
2,000.00
alancete do perodo-no elaborados)
MERCADORIAS - BOLOS DE MEL

Data Oper
04.01.N
04.01.N
04.01.N
06.01.N
Descrio
Compras
Custo de Transporte
Seguro
Desc Comercial 10%
Soma
06.01.N
08.01.N
Compras
Custo de Transporte
Desc Comercial
20.01.N
Vendas
Soma
Existncias
Qt. (Lts.)
Cunit
Ctotal
Qt. (Lts.)
Cunit
1,000.00
2.50
2,500.00
0.00
200.00
0.00
0.00
0.00
-250.00
1,000.00
2,450.00 1,000.00
2.45
1,500.00
2.40
3,600.00
0.00
470.00
0.00
-245.00
1,500.00
3,825.00 2,500.00
2.51
-2,000.00
2.51 -5,020.00
500.00
2.51
Existncias
Ctotal
2,450.00
6,275.00
1,255.00
Pessoal
Contas
6411
6412
6413
6414
Gerncia (2 funcion.)
Vencim
Subs Ref
Ret IRS (25%)
4,250.00
266.20
1,062.50
Escritrio e Armazm (6 funcion.)
64211 Vencimentos - Escrit e AZ

64212 Subsdios de refeio - Escrit e AZ
64213 Subsdios de Natal - Escrit e AZ
64214 Subsdios de Frias - Escrit e AZ
Vencim
Subs Ref
Ret IRS (12%)
9,000.00
798.60
1,080.00
Produo (6 funcion.)
64221 Vencimentos - Produo

64222
64223
64224
6451
64521
64522
6461
64621
64622

Vencim
Subs Ref
Ret IRS (8%)
7,000.00
798.60
560.00
Desc SS (10%) Rem a Pagar

425.00
3,028.70
Enc Seg
Imput m Imput m Imput m
Imput m
Soc
Acr F e
Acr
Enc
Enc
Total
(21,25%)
SF
Snatal
Acr F e SF Acr Snatal Custos
903.13
708.33
354.17
150.52
75.26
6,707.61

990.00
7,728.60
Enc Seg
Soc
(23,75%)
2,137.50

Imput m
Acr F e
Acr
Enc
Enc
Total
SF
Snatal
1,500.00
750.00
356.25
178.13 14,720.48

770.00
6,468.60
Enc Seg
Soc
(23,75%)
1,662.50

Imput m
Acr F e
Acr
Enc
Enc
Total
SF
Snatal
1,166.67
583.33
277.08
138.54 11,211.10
32,639.18
Amortizaes
Conta
4221
4222
4223
4231
4232
4233
4261
4262
431
431
Escritrio
Linha de Produo
Armazm
Cubas
Despesas de Instalao - elegveis
Despesas de Instalao - no elegveis
Custo de Aquisio Tx. Amortiz.

111,825.00
2.00%
186,375.00
5.00%
447,300.00
2.00%
260,000.00
10.00%
123,000.00
12.50%
302,000.00
12.50%
40,000.00
33.33%
10,000.00
33.33%
17,500.00
33.33%
1,750.00
33.33%
1,499,750.00
Subsdio ao Investimento (40% montante elegvel) - INR

268 / 2745
Montante de subsdio
2745 / 7983
Imputao mensal - Proveitos Subs.
599,200.00
4,070.88
Amortiz. Anual
Imputao Mensal
2,236.50
186.38
9,318.75
776.56
8,946.00
745.50
26,000.00
2,166.67
15,375.00
1,281.25
37,750.00
3,145.83
13,333.33
1,111.11
3,333.33
277.78
5,833.33
486.11
583.33
48.61
122,709.58
10,225.80
Adiantamento - 30%
Ms / Ano Incio Utiliz.

01/N
01/N
01/N
01/N
01/N
01/N
01/N
01/N
01/N
01/N
Perodo
30.01.N
28.02.N
30.03.N
30.04.N
30.05.N
30.06.N
30.07.N
30.08.N
30.09.N
30.10.N
30.11.N
30.12.N
30.01.N+1
28.02.N+1
30.03.N+1
30.04.N+1
30.05.N+1
30.06.N+1
30.07.N+1
30.08.N+1
30.09.N+1
30.10.N+1
30.11.N+1
30.12.N+1
30.01.N+2
28.02.N+2
30.03.N+2
30.04.N+2
30.05.N+2
30.06.N+2
30.07.N+2
30.08.N+2
30.09.N+2
30.10.N+2
30.11.N+2
30.12.N+2
30.01.N+3
28.02.N+3
30.03.N+3
30.04.N+3
30.05.N+3
30.06.N+3
30.07.N+3
30.08.N+3
30.09.N+3
30.10.N+3
30.11.N+3
30.12.N+3
Juro
Imp Selo (4%)
17.2.1. TGIS
Cap. Dv incio per. 0,5%/ms
Amortiz Cap
Prestao
1,500,000.00
7,500.00
31,250.00
300.00
39,050.00
1,468,750.00
7,343.75
31,250.00
293.75
38,887.50
1,437,500.00
7,187.50
31,250.00
287.50
38,725.00
1,406,250.00
7,031.25
31,250.00
281.25
38,562.50
1,375,000.00
6,875.00
31,250.00
275.00
38,400.00
1,343,750.00
6,718.75
31,250.00
268.75
38,237.50
1,312,500.00
6,562.50
31,250.00
262.50
38,075.00
1,281,250.00
6,406.25
31,250.00
256.25
37,912.50
1,250,000.00
6,250.00
31,250.00
250.00
37,750.00
1,218,750.00
6,093.75
31,250.00
243.75
37,587.50
1,187,500.00
5,937.50
31,250.00
237.50
37,425.00
1,156,250.00
5,781.25
31,250.00
231.25
37,262.50
1,125,000.00
5,625.00
31,250.00
225.00
37,100.00
1,093,750.00
5,468.75
31,250.00
218.75
36,937.50
1,062,500.00
5,312.50
31,250.00
212.50
36,775.00
1,031,250.00
5,156.25
31,250.00
206.25
36,612.50
1,000,000.00
5,000.00
31,250.00
200.00
36,450.00
968,750.00
4,843.75
31,250.00
193.75
36,287.50
937,500.00
4,687.50
31,250.00
187.50
36,125.00
906,250.00
4,531.25
31,250.00
181.25
35,962.50
875,000.00
4,375.00
31,250.00
175.00
35,800.00
843,750.00
4,218.75
31,250.00
168.75
35,637.50
812,500.00
4,062.50
31,250.00
162.50
35,475.00
781,250.00
3,906.25
31,250.00
156.25
35,312.50
750,000.00
3,750.00
31,250.00
150.00
35,150.00
718,750.00
3,593.75
31,250.00
143.75
34,987.50
687,500.00
3,437.50
31,250.00
137.50
34,825.00
656,250.00
3,281.25
31,250.00
131.25
34,662.50
625,000.00
3,125.00
31,250.00
125.00
34,500.00
593,750.00
2,968.75
31,250.00
118.75
34,337.50
562,500.00
2,812.50
31,250.00
112.50
34,175.00
531,250.00
2,656.25
31,250.00
106.25
34,012.50
500,000.00
2,500.00
31,250.00
100.00
33,850.00
468,750.00
2,343.75
31,250.00
93.75
33,687.50
437,500.00
2,187.50
31,250.00
87.50
33,525.00
406,250.00
2,031.25
31,250.00
81.25
33,362.50
375,000.00
1,875.00
31,250.00
75.00
33,200.00
343,750.00
1,718.75
31,250.00
68.75
33,037.50
312,500.00
1,562.50
31,250.00
62.50
32,875.00
281,250.00
1,406.25
31,250.00
56.25
32,712.50
250,000.00
1,250.00
31,250.00
50.00
32,550.00
218,750.00
1,093.75
31,250.00
43.75
32,387.50
187,500.00
937.50
31,250.00
37.50
32,225.00
156,250.00
781.25
31,250.00
31.25
32,062.50
125,000.00
625.00
31,250.00
25.00
31,900.00
93,750.00
468.75
31,250.00
18.75
31,737.50
62,500.00
312.50
31,250.00
12.50
31,575.00
31,250.00
156.25
31,250.00
6.25
31,412.50
1,500,000.00
Cap Dv Fim per.

1,468,750.00
1,437,500.00
1,406,250.00
1,375,000.00
1,343,750.00
1,312,500.00
1,281,250.00
1,250,000.00
1,218,750.00
1,187,500.00
1,156,250.00
1,125,000.00
1,093,750.00
1,062,500.00
1,031,250.00
1,000,000.00
968,750.00
937,500.00
906,250.00
875,000.00
843,750.00
812,500.00
781,250.00
750,000.00
718,750.00
687,500.00
656,250.00
625,000.00
593,750.00
562,500.00
531,250.00
500,000.00
468,750.00
437,500.00
406,250.00
375,000.00
343,750.00
312,500.00
281,250.00
250,000.00
218,750.00
187,500.00
156,250.00
125,000.00
93,750.00
62,500.00
31,250.00
0.00
1
6
8
11
13
15
20
24
28
34
41
46
53
58
65
70
77
82
89
94
104
109
113
123
128
132
142
147
151
158
165
172
174
179
184
189
194
199
223
225
278
282
323
327
356
426
434
440
445
452
454
462
464
474
479
Data
02.01.N
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
31.01.N
15.02.N
31.m.N
15.m+1.N
31.12.N
05.02.N
05.m+1.N
0
0
05.02.N
0
05.m+1.N
0
0
0
Lanc. N.
1
1
2
3
3
4
6
7
8
9
10
12
13
15
16
18
19
21
22
26
27
28
32
33
34
38
39
40
42
44
46
46
47
48
49
50
51
54
54
64
65
72
73
80
85
86
87
87
88
88
88
88
90
90
Cd ContasGeral
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
Dbito
700,000.00
300,000.00
0.00
1,500,000.00
0.00
0.00
179,760.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60,906.30
0.00
Crdito
Soma
Soma
Db
Crd
0.00 ## ##
0.00 ## ##
1,750.00 ## ##
0.00 ## ##
7,500.00 ## ##
10,062.50 ## ##
0.00 ## ##
12,000.00 ## ##
24,000.00 ## ##
135,700.00 ## ##
15,000.00 ## ##
175,375.00 ## ##
22,750.00 ## ##
107,812.50 ## ##
14,250.00 ## ##
209,300.00 ## ##
27,200.00 ## ##
93,150.00 ## ##
12,000.00 ## ##
50,000.00 ## ##
8,050.00 ## ##
535.00 ## ##
40,000.00 ## ##
10,350.00 ## ##
1,200.00 ## ##
250,000.00 ## ##
11,500.00 ## ##
425.00 ## ##
11,831.11 ## ##
10,000.00 ## ##
45,500.00 ## ##
700,000.00 ## ##
314,600.00 ## ##
148,830.00 ## ##
300,000.00 ## ##
46,000.00 ## ##
11,500.00 ## ##
6,445.75 ## ##
770.50 ## ##
17,225.90 ## ##
6,888.13 ## ##
189,484.90 ## ##
68,881.30 ## ##
15,362.50 ## ##
632.50 ## ##
6,325.00 ## ##
143.75 ## ##
1,581.25 ## ##
575.00 ## ##
57.50 ## ##
5,750.00 ## ##
575.00 ## ##
0.00 ## ##
2,811.06 ## ##
481
483
490
495
497
499
505
510
512
514
520
525
527
529
538
543
545
547
554
559
561
563
569
574
576
578
584
589
591
593
597
600
604
607
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
90
90
91
91
91
91
92
92
92
92
93
93
93
93
95
95
95
95
96
96
96
96
97
97
97
97
98
98
98
98
99
100
0
0
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
121
0.00
0.00
30,453.15
0.00
0.00
0.00
119,167.75
0.00
0.00
0.00
66,202.50
0.00
0.00
0.00
487,250.40
0.00
0.00
0.00
243,625.20
0.00
0.00
0.00
953,342.00
0.00
0.00
0.00
529,620.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,444.40
0.00
4,216.59
0.00
1,222.20
0.00
23,191.88
0.00
5,500.05
0.00
17,569.13
10,185.00
3,055.50
0.00
28,110.60
0.00
24,444.00
0.00
42,165.90
0.00
12,222.00
0.00
204,693.53
0.00
55,000.50
0.00
175,691.30
101,850.00
30,555.00
39,050.00
962.00
418,825.00
10,582.00
5,170,327.30
4,363,217.73
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
Saldo
700,000.00
1,000,000.00
998,250.00
2,498,250.00
2,490,750.00
2,480,687.50
2,660,447.50
2,648,447.50
2,624,447.50
2,488,747.50
2,473,747.50
2,298,372.50
2,275,622.50
2,167,810.00
2,153,560.00
1,944,260.00
1,917,060.00
1,823,910.00
1,811,910.00
1,761,910.00
1,753,860.00
1,753,325.00
1,713,325.00
1,702,975.00
1,701,775.00
1,451,775.00
1,440,275.00
1,439,850.00
1,428,018.89
1,418,018.89
1,372,518.89
672,518.89
357,918.89
209,088.89
-90,911.11
-136,911.11
-148,411.11
-154,856.86
-155,627.36
-172,853.26
-179,741.39
-369,226.29
-438,107.59
-453,470.09
-454,102.59
-460,427.59
-460,571.34
-462,152.59
-462,727.59
-462,785.09
-468,535.09
-469,110.09
-408,203.79
-411,014.85
Descrio
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Valor IMT - 6,5%
0
0
0
0
0
0
0
0
Pagamento de Subs Natal
0
0
0
0
-411,014.85
-413,459.25
-383,006.10
-387,222.69
-387,222.69
-388,444.89
-269,277.14
-292,469.02
-292,469.02
-297,969.07
-231,766.57
-249,335.70
-259,520.70
-262,576.20
224,674.20
196,563.60
196,563.60
172,119.60
415,744.80
373,578.90
373,578.90
361,356.90
1,314,698.90
1,110,005.37
1,110,005.37
1,055,004.87
1,584,624.87
1,408,933.57
1,307,083.57
1,276,528.57
1,237,478.57
1,236,516.57
817,691.57
807,109.57
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
807,109.57 Controlo Saldo

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Sector - Indstria do Vinho

Artigo Venda - Vinho Engarrafado

431 Despesas de Instalao (constituio)

Operaes com clientes (mercadorias)

Operaes com Fornecedores - Matrias

Operaes com Fornecedores - Mercadorias

taxa empr. taxa titular

Seguros Acid Trab

FSE's Diversos - aquisies na RAM (IVA 15%)

Alcool). Imposto de selo s no crdito.

uno do IVA, IRC ou IRS

nsais de amortizaes e proveitos de subsdios ao investimento

T, Rappel, existncias em trnsito, ; especializao de juros

os - ver 5.2. da DC26

m quaisquer estimativas em condies de incerteza

o e folha de reconciliao (cruzamento com extracto contabilstico de Bancos)

2611 Fornec Imob RAM

Ret. IRS taxa

P 88-A/2007 (Funcion Publ - 4,03)

Regularizao de Acrscimos de Subsdio de Natal (m11 e m12)

Eq. Informtico - Escritrio

Eq. Informtico - Escritrio

Dbito Estudo de Viabilidade Econmica

Registo do Contrato de Incentivos (INR)

Dbito do Prmio de Seguro - Multi Riscos - Prod

Pagamento Parcial Transporte Uvas - Vit 1

Pagamento Parcial Transporte Uvas - Vit 2

Desc Comercial (NC)

Pagamento Seguro Mosto

Desc Comercial (NC)

Desc Comercial (NC)

Pagamento Parcial Fornecedor

Pagamento Parcial Fornecedor

Pagamento Fornecedor Imob

Pagamento Fornecedor Imob

Pagamento Parcial Fornecedor Imob

Pagamento Fornecedor Imob

Pagamento Fornecedor Imob

Desc Comercial (NC)

Transporte Bolo Mel

Desc Comercial (NC)

Transporte Bolo Mel

Pagamento Fornecedor Transporte

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Processam Salrios Gerncia

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Processam Salrios Escrit e AZ

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Pagamento da Segurana Social

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Processam Salrios Gerncia

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Processam Salrios Escrit e AZ

Imput mensal de acrsc custos - Snatal

Imput mensal de acrsc custos - F + Sfrias

Pagamento da Segurana Social

Anul Imput mensais de acrsc custos - Snatal

Processam Subs Natal Gerncia

Anul Imput mensais de acrsc custos - Snatal