Lançamento contábil  - antecipação de lucros.
Autor: Professor Claudio Rufino | Publicado: 2016-07-30T21:14:00-03:00

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Não há permissão de distribuir lucros antes do
encerramento do exercício e apuração do lucro. Lei nº 9.249/1995, art. 10,
Instrução Normativa SRF nº 11/1996, art. 51 e art. 654 do RIR/1999, até porque
não se pode prever se a empresa apresentará o tão esperado lucro. Sendo que o
que acontece é uma antecipação da distribuição de lucros e esta deve ser
contabilizada da seguinte forma:



No momento da antecipação:



D- Antecipação de Lucros sócio X (Ativo Circulante)

C- Caixa ou Banco (Ativo Circulante)



No momento do encerramento do exercício a empresa
constatou que realmente teve lucro:



D- Lucros ou Prejuízos Acumulados (Patrimônio
Líquido)

C- Antecipação de Lucros (Ativo Circulante)