{"id":9242,"date":"2024-04-11T00:45:22","date_gmt":"2024-04-11T00:45:22","guid":{"rendered":"https:\/\/phcsoftware.com\/pt\/artigo\/phcgo-net-blog-adeus-ano-fiscal-2023\/"},"modified":"2026-01-06T15:05:09","modified_gmt":"2026-01-06T15:05:09","slug":"phcgo-net-blog-adeus-ano-fiscal-2023","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/phcgo-net-blog-adeus-ano-fiscal-2023","title":{"rendered":"Adeus, ano fiscal 2023: dicas para um encerramento de contas infal\u00edvel"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg&#8221; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;7%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;7%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; right_margin=&#8221;0&#8243; top_margin_phone=&#8221;20%&#8221; text_color=&#8221;light&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;10px&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; color_overlay=&#8221;#383838&#8243; overlay_strength=&#8221;0.8&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;center&#8221; phone_text_alignment=&#8221;center&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>Adeus, ano fiscal 2023: dicas para um encerramento de contas infal\u00edvel<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-10-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;left&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; left_padding_tablet=&#8221;0%&#8221; constrain_group_4=&#8221;yes&#8221; right_padding_tablet=&#8221;0%&#8221; left_padding_phone=&#8221;0%&#8221; constrain_group_6=&#8221;yes&#8221; right_padding_phone=&#8221;0%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; 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column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;horizontal&#8221; column_element_alignment=&#8221;center&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]27 de Outubro 2023[\/vc_column_text][vc_column_text]Tempo de leitura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<div class=\"seccao\">\n<p><strong>O in\u00edcio: rever, comparar e verificar<\/strong><\/p>\n<ul>\n<li><strong>Revis\u00e3o dos Documentos Contabil\u00edsticos:<\/strong> verifique a precis\u00e3o de todas as entradas e lan\u00e7amentos contabil\u00edsticos.<\/li>\n<li><strong>Reconcilia\u00e7\u00f5es Banc\u00e1rias:<\/strong> reconcilie os saldos banc\u00e1rios com os extratos banc\u00e1rios, investigando e resolvendo quaisquer discrep\u00e2ncias.<\/li>\n<li><strong>Acr\u00e9scimos e Diferimentos:<\/strong> identifique e registe os ajustes de acr\u00e9scimos e deferimentos para garantir a contabiliza\u00e7\u00e3o rigorosa de receitas e despesas.<\/li>\n<li><strong>Deprecia\u00e7\u00f5es de Ativos:<\/strong> calcule e registe as deprecia\u00e7\u00f5es adequadas para os ativos fixos da empresa.<\/li>\n<li><strong>Imparidades e Ajustes:<\/strong> avalie a necessidade de imparidades e realize os ajustes necess\u00e1rios.<\/li>\n<li><strong>Invent\u00e1rio:<\/strong> realize um invent\u00e1rio f\u00edsico e ajuste os saldos contabil\u00edsticos para refletir a contagem real.<\/li>\n<li><strong>Saldos Contranatura de Terceiros e Caixa:<\/strong> analise e reconcilie saldos de terceiros e caixa.<\/li>\n<li><strong>Verifica\u00e7\u00e3o de Contas Banc\u00e1rias no Banco de Portugal:<\/strong> confirme a situa\u00e7\u00e3o das contas banc\u00e1rias da empresa no Banco de Portugal.<\/li>\n<li><strong>Contas de Estado:<\/strong> garanta o pagamento de todas as obriga\u00e7\u00f5es fiscais e contribui\u00e7\u00f5es sociais.<\/li>\n<\/ul>\n<\/div>\n<div class=\"seccao\">\n<p><strong>O meio: apurar e tratar<\/strong><\/p>\n<ul>\n<li><strong>Apuramento do CMVC:<\/strong> determine o Custo de Mercadorias Vendidas para calcular a margem bruta da empresa.<\/li>\n<li><strong>Regulariza\u00e7\u00f5es:<\/strong> realize os ajustes necess\u00e1rios para garantir a conformidade com as normas contabil\u00edsticas.<\/li>\n<li><strong>Apuramento do Resultado Antes de Impostos:<\/strong> calcule o lucro ou preju\u00edzo da empresa antes da dedu\u00e7\u00e3o dos impostos.<\/li>\n<li><strong>Estimativa de Imposto:<\/strong> calcule o imposto sobre o rendimento a pagar com base no resultado antes de impostos.<\/li>\n<li><strong>Apuramento do Resultado L\u00edquido:<\/strong> determine o resultado l\u00edquido da empresa ap\u00f3s a dedu\u00e7\u00e3o dos impostos.<\/li>\n<\/ul>\n<\/div>\n<div class=\"seccao\">\n<p><strong>O fim: preparar, rever e comunicar<\/strong><\/p>\n<ul>\n<li><strong>Preparar as Demonstra\u00e7\u00f5es Financeiras:<\/strong> crie o Balan\u00e7o, Demonstra\u00e7\u00e3o de Resultados, Demonstra\u00e7\u00e3o de Varia\u00e7\u00e3o de Capital Pr\u00f3prio e Demonstra\u00e7\u00e3o do Fluxo de Caixa.<\/li>\n<li><strong>Elaborar um Relat\u00f3rio de Gest\u00e3o:<\/strong> prepare um relat\u00f3rio que destaque os principais eventos e o desempenho financeiro do ano.<\/li>\n<li><strong>Auditoria Interna ou Revis\u00e3o Contabil\u00edstica:<\/strong> realize uma auditoria interna ou revis\u00e3o contabil\u00edstica para garantir a qualidade das demonstra\u00e7\u00f5es financeiras.<\/li>\n<li><strong>Dossier Fiscal:<\/strong> organize e prepare a documenta\u00e7\u00e3o para a entrega das obriga\u00e7\u00f5es declarativas.<\/li>\n<li><strong>Comunicar os Resultados aos Stakeholders:<\/strong> apresente os resultados aos stakeholders da empresa, como acionistas, investidores e credores.<\/li>\n<li><strong>Normas Contabil\u00edsticas e Legisla\u00e7\u00e3o:<\/strong> siga rigorosamente as normas contabil\u00edsticas e a legisla\u00e7\u00e3o vigente durante todo o processo<\/li>\n<li><strong>Revis\u00e3o de Passivos e Ativos:<\/strong> analise detalhadamente os passivos e ativos para garantir a precis\u00e3o das demonstra\u00e7\u00f5es financeiras.<\/li>\n<\/ul>\n<\/div>\n<div class=\"seccao\">\n<p>E, para garantir que nenhuma destas tarefas \u00e9 esquecida, tem um aliado \u00e0 sua disposi\u00e7\u00e3o: o <a href=\"https:\/\/phcsoftware.com\/pt\/phc-go-store\/software-de-checklists?utm_source=artigo&amp;utm_medium=blog&amp;utm_campaign=adeus-ano-fiscal-2023\" target=\"_blank\" rel=\"noopener\">add-on PHC GO Checklists<\/a>. Com este add-on consegue controlar, em tempo real, o estado das tarefas atribu\u00eddas a cada utilizador, bem como os timings a cumprir.<\/p>\n<p>Tire o maior partido do PHC GO &#8211; simplifique processos, maximize a produtividade e garanta a conformidade legal.<\/p>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; 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