Accounting P&L
The period's result calculated from the accounting entries.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Form fields
Receita bruta de serviçosFaturamento do mês registrado nas contas contábeis de receita, antes de impostos.
Impostos sobre vendasTributos incidentes sobre o faturamento que reduzem a receita bruta.
Receita líquidaReceita bruta menos os impostos sobre vendas.
Custos dos serviços prestadosCustos diretos ligados à entrega dos serviços no mês.
Lucro brutoReceita líquida menos os custos dos serviços prestados.
Despesas com pessoalFolha e encargos provisionados no mês pelo regime de competência.
Despesas administrativas e geraisGastos de estrutura e administração do mês.
Depreciação e amortizaçãoParcela do desgaste do imobilizado reconhecida no mês.
Resultado operacional (EBIT)Lucro gerado pela operação antes de juros e impostos sobre o lucro.
Resultado antes do IR/CSLLResultado do mês incluindo receitas e despesas financeiras, antes do IR e da CSLL.
EBITDA contábilResultado operacional somado à depreciação e amortização.
Diferença gerencialDiferença entre o resultado contábil por competência e o resultado gerencial do mês.
Start here
Results from the accounting
The accounting DRE calculates the month's result from the revenue and expense accounts of the journal entries — unlike the managerial DRE, which starts from the financial transactions.
Para que esta tela existe
Income Statement from the accounting journal entries, with accounting EBITDA. — this is the role of the "Accounting DRE" screen within the platform.
Rules
EBITDA contábil
To the result we add back depreciation/amortization and financial expenses to arrive at EBITDA — operational cash generation, without the effect of investments and capital structure.
Cash basis (v1)
Still on a cash basis; reconciliation with the managerial DRE (provisions, accrual × cash) and the full structure of Law 6.404 come next, with the accountant.
Frequently asked questions
A DRE contábil bate com a gerencial?
When the month has a managerial DRE, the screen shows the reconciliation block: accounting result, managerial result and the difference between the two. A difference within the tolerance appears with the badge showing that the two match; outside it, the screen displays a note explaining that there is a discrepancy to investigate — usually an entry that went into one regime and not the other. It is the direct answer to this screen's question: does the tax result tell the same story as the managerial one? Use the block before closing the month, not after.
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In the same module: Bookkeeping6
Trial balanceThe check that proves the accounting is balanced: debits = credits.Balance SheetThe company's net worth snapshot on a given date: what it has and how it's financed. It's the basis for solve…Post the monthGenerates the month's accounting entries from the financial facts, without manual typing.General JournalThe chronological record of all entries, with debits and credits.Fixed AssetsThe company's assets (equipment, furniture, vehicles): acquisition value, useful life, and the depreciation b…General LedgerThe record of each account: all its movements and the balance at every step.
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