Autor: ARTE E CIÊNCIA CONTÁBIL | Publicado: 2011-10-06T12:39:00-07:00

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1 - A empresa Meta Ltda é constituída de 03
sócios: Paulo que possui 30% do capital social, Marcos que possui 35% do
capital social e Bruno que possui 35% do capital social. Em dezembro de 2010 a
empresa apresentava o seguinte Balanço Patrimonial:

  
 

  
  
Balanço
  Patrimonial - 31/12/2010 

  
  
  
 

  
  


  
  
  
 

  
  
Ativo

  
  
1.187.000,00

  
  
  
 

  
  


  
  
Circulante

  
  
491.600,00

  
  
  
 

  
  


  
  


  
  
Caixa

  
  
4.500,00

  
  
  
 

  
  


  
  


  
  
Banco

  
  
58.600,00

  
  
  
 

  
  


  
  


  
  
Estoques

  
  
270.000,00

  
  
  
 

  
  


  
  


  
  
Clientes

  
  
158.500,00

  
  
  
 

  
  


  
  
Não
  Circulante

  
  
695.400,00

  
  
  
 

  
  


  
  


  
  
Imobilizado

  
  
478.900,00

  
  
  
 

  
  


  
  


  
  
Investimentos

  
  
157.800,00

  
  
  
 

  
  


  
  


  
  
Intangível

  
  
58.700,00

  
  
  
 

  
  


  
  
  
 

  
  
 

  
  
Passivo e Patrimônio Líquido

  
  
1.187.000,00

  
  
  
 

  
  


  
  
Passivo
  Circulante

  
  
245.567,00

  
  
  
 

  
  


  
  


  
  
Fornecedores

  
  
147.632,00

  
  
  
 

  
  


  
  


  
  
Salários
  a pagar

  
  
42.300,00

  
  
  
 

  
  


  
  


  
  
Tributos
  a pagar

  
  
12.635,00

  
  
  
 

  
  


  
  


  
  
Outras
  contas a pagar

  
  
43.000,00

  
  
  
 

  
  


  
  
Patrimônio
  Líquido 

  
  
941.433,00

  
  
  
 

  
  


  
  


  
  
Capital
  Social

  
  
450.000,00

  
  
  
 

  
  


  
  


  
  
Lucros
  acumulados

  
  
491.433,00

  
  
  
 




No final de Dezembro de 2010, o sócio Bruno
decide sair da empresa e portanto contratou um contabilista para apurar a sua
parte na empresa, e assim ser pago ao Bruno. Com isso o contabilista contratou
um engenheiro para avaliar o imobilizado da empresa, o qual foi avaliado pelo
engenheiro no valor de R$ 225.000,00. Considerando todas essas informações o
valor pago ao Bruno referente a sua quota parte na empresa é de:



&nbsp;&nbsp; a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) R$ 329.501,55

&nbsp;&nbsp; b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) R$ 157.500,00

&nbsp;&nbsp; c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) R$ 172.001,55

&nbsp;&nbsp; d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) R$ 240.636,55

&nbsp;&nbsp; e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) R$ 415.450,00

&nbsp;&nbsp; f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(&nbsp; ) Nenhuma das
alternativas