Análise das Demonstrações Contábeis
Contabilidade é a ciência que objetivar e conhecer, mensurar e registrar para podergerar informações úteis para a tomada dedecisão dos seus usuários
01
Balanço Patrimonial
02
Composição patrimonia: Ativo (Bens e Direi tos), Passivo (Obrigações) e Patrimonio Líquido (A-P)
Análise Vertical e Horizontal
Evidencia a representatividade de cada conta dentro de um grupo no balanço patrimonial. Processo de análise temporal, saldo da conta base em relação ao período anterior.
DRE
Resultado patrimonial: Despesas vs Receita
03
Indicadores de Liquidez
04
LG: Capacidade de pagamento de dívidas no LP.LC: Saúde financeira no CP. LS: Capacidade de pagamento com terceiros no CP. LI: Disponibilidade no CP. CCL: Representa a folga financeira.
Indicadores de Endividamento e Estrutura do Capital
EG: Dependência do capital de terceiros.CE: Perfil da dívida, curto ou longo prazo. IPL: Capital próprio investidos em ativos pouco líquido, analisando sua suficiência financeira.
05
Indicadores de Rentabilidade
GA: Produtividade das vendas em relação aos ativos.ML: Percentual de vendas convertidos em lucro líquido. ROA: Rentabilidade dos ativos em LL. RSPL: Rentabilidade do LL em relação ao capital próprio .
Esses indicadores representam o tripé de decisões da empresa, é possível avaliar a líquidez, nível das dívidas e sua rentabilidade por meio de dados fornecidos nos relatórios contábeis.
Prof. Vinicíus MoreiraAluna: Lavínia Arantes
DETECTIVETIMELINE
The step-by-step interactive visual communication:
02
01
Prioritize and give visual weight to the main elements.
Plan the structure of your communication.
+Info
+Info
04
03
Establish a flow through the content.
Define secondary messages with interactivity.
+Info
+Info
06
05
Measure the results.
Use timelines to tell stories.
+Info
+Info
08
07
Matches with your audience...
Improves communication about any topic.
+Info
+Info
10
09
Use timelines to tell stories.
It has a color suitable for its theme.
+Info
+Info
DETECTIVE TIMELINE
The interactive visual communication step by step:
01
You can create an outline to synthesize the content and use words that will stick in your audience's mind.
+Info
If you are going to present live, we recommend that you train your voice and rehearse: the best improvisation is always the one that is most practiced!
02
+Info
03
Show enthusiasm, smile, and maintain eye contact with your audience: 'The eyes, chico. They never lie'. Leave them speechless.
+Info
Use timelines to tell stories.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
Here you can put a highlighted title
Define secondary messages with interactivity.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
It has a suitable color for its theme.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
You can use the photograph, gif, or illustration that you want to enhance the multimedia content.
Match with your audience...With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
Share your idea with an image
Plan the structure of your communication.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
When you make a WOW presentation, you turn interactivity and animation into allies, and all you hear is applause.
Genially
When you make a WOW presentation, you turn interactivity and animation into allies and only hear applause.
Genially
Plan your communication structure.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
90%
50%
of visual information is better assimilated.
You can present figures like this
Share your idea with an image...
Share your idea with an image
MAPA MENTAL 1 E 2 - LAVINIA
Lavinia Aparecida Arantes dos Santos
Created on October 11, 2025
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Transcript
Análise das Demonstrações Contábeis
Contabilidade é a ciência que objetivar e conhecer, mensurar e registrar para podergerar informações úteis para a tomada dedecisão dos seus usuários
01
Balanço Patrimonial
02
Composição patrimonia: Ativo (Bens e Direi tos), Passivo (Obrigações) e Patrimonio Líquido (A-P)
Análise Vertical e Horizontal
Evidencia a representatividade de cada conta dentro de um grupo no balanço patrimonial. Processo de análise temporal, saldo da conta base em relação ao período anterior.
DRE
Resultado patrimonial: Despesas vs Receita
03
Indicadores de Liquidez
04
LG: Capacidade de pagamento de dívidas no LP.LC: Saúde financeira no CP. LS: Capacidade de pagamento com terceiros no CP. LI: Disponibilidade no CP. CCL: Representa a folga financeira.
Indicadores de Endividamento e Estrutura do Capital
EG: Dependência do capital de terceiros.CE: Perfil da dívida, curto ou longo prazo. IPL: Capital próprio investidos em ativos pouco líquido, analisando sua suficiência financeira.
05
Indicadores de Rentabilidade
GA: Produtividade das vendas em relação aos ativos.ML: Percentual de vendas convertidos em lucro líquido. ROA: Rentabilidade dos ativos em LL. RSPL: Rentabilidade do LL em relação ao capital próprio .
Esses indicadores representam o tripé de decisões da empresa, é possível avaliar a líquidez, nível das dívidas e sua rentabilidade por meio de dados fornecidos nos relatórios contábeis.
Prof. Vinicíus MoreiraAluna: Lavínia Arantes
DETECTIVETIMELINE
The step-by-step interactive visual communication:
02
01
Prioritize and give visual weight to the main elements.
Plan the structure of your communication.
+Info
+Info
04
03
Establish a flow through the content.
Define secondary messages with interactivity.
+Info
+Info
06
05
Measure the results.
Use timelines to tell stories.
+Info
+Info
08
07
Matches with your audience...
Improves communication about any topic.
+Info
+Info
10
09
Use timelines to tell stories.
It has a color suitable for its theme.
+Info
+Info
DETECTIVE TIMELINE
The interactive visual communication step by step:
01
You can create an outline to synthesize the content and use words that will stick in your audience's mind.
+Info
If you are going to present live, we recommend that you train your voice and rehearse: the best improvisation is always the one that is most practiced!
02
+Info
03
Show enthusiasm, smile, and maintain eye contact with your audience: 'The eyes, chico. They never lie'. Leave them speechless.
+Info
Use timelines to tell stories.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
Here you can put a highlighted title
Define secondary messages with interactivity.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
It has a suitable color for its theme.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
You can use the photograph, gif, or illustration that you want to enhance the multimedia content.
Match with your audience...With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
Share your idea with an image
Plan the structure of your communication.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
When you make a WOW presentation, you turn interactivity and animation into allies, and all you hear is applause.
Genially
When you make a WOW presentation, you turn interactivity and animation into allies and only hear applause.
Genially
Plan your communication structure.With this feature...
You can add additional content that excites your audience's brain: videos, images, links, interactivity... Whatever you want!
90%
50%
of visual information is better assimilated.
You can present figures like this
Share your idea with an image...
Share your idea with an image