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North Mountain Nursery

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Submitted By salvescancela
Words 448
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Enquadramento: John Powers, depois de ser entrevistado para a posição de diretor financeiro, na pequena empresa, North Mountain Nursery, decide analisar as demonstrações financeiras da empresa do ano de 2006, que Tim Danton, o dono da empresa lhe forneceu. Entretanto descobre que a demonstração de cash-flow não faz parte das demonstrações financeiras e decide fazer ele próprio. Para tal, lembrou-se que Tim Danton, lhe tinha referido ter comprado algum equipamento novo

durante o ano anterior para suportar o crescimento do negócio, e o orgulho com que falara no acordo que firmara ($75.000 por equipamento que tinha apenas 3 anos e pouco uso), uma compra demasiado boa para se ignorar. Na mesma altura, Dunton também mencionara ter vendido algum equipamento, que já não usava, pelo valor contabilistico de $25.000. Finalmente, indicara que a empresa tinha pago dividendos de $20.000 aos seus donos em 2006. Mantendo estes valores em mente, Powers começou a fazer uma demonstração de cash-flow para a North Mountain Nursery.

Questões Preparar a Demonstração de Cash-flow para o ano de 2006
Rubricas Fluxos de caixa das atividades operacionais - método directo Resultado liquido do exercicio Ajustamentos: Depreciações e Amortizações Imparidade Justo Valor Provisões Diferenças de câmbio não realizadas Juros e rendimentos similares obtidos Juros e gastos similares suportados Alienação de ativos fixos tangiveis Outros gastos e rendimentos Ativos Biológicos Inventários Contas a receber Gastos diferidos Contas a pagar Rendimentos diferidos Outros ativos correntes Outros passivos correntes Fluxo de Caixa das atividades operacionais (1) Fluxos de caixa das atividades de investimento Pagamentos respeitantes a: Activos fixos tangíveis Activos intangíveis Investimentos financeiros Outros activos Recebimentos provenientes de: Activos fixos tangíveis Activos intangíveis Investimentos financeiros Outros activos
25 000,0 € 25 000,0 € 85 650,0 € 19 650,0 € -15 300,0 € -45 000,0 € 106 300,0 €

2006

20 000,0 €

75 000,0 € 75 000,0 €

Subsidios ao investimento Juros e rendimentos similares Dividendos Fluxos de caixa das atividades de investimento (2) Fluxos de caixa das atividades de financiamento Recebimentos provenientes de: Financiamentos obtidos Realizações de capital e de outros instrumentos de capital próprio Cobertura de prejuízos Doações Outras operações de financiamento Pagamentos respeitantes a: Financiamentos obtidos Juros e gastos similares Dividendos Reduções de capital e de outros instrumentos de capital próprio Outras operações de financiamento Fluxos de caixa das atividades de financiamento (3) Variação de caixa e seus equivalentes (4) = (1) + (2) + (3) Efeito das diferenças de câmbio Caixa e seus equivalentes no início do período Caixa e seus equivalentes no fim do período
47 950,0 € 45 600,0 € -38 000,0 € -2 350,0 € 20 000,0 € 38 000,0 € 18 000,0 € -50 000,0 €

0,0 €

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