Questões de Concurso Público METRÔ-SP 2014 para Analista Desenvolvimento Gestão Júnior - Ciências Contábeis
Foram encontradas 60 questões
I. os passageiros que descem na estação Chuva, descem na terceira estação após os passageiros que descem na estação Vento.
II. os passageiros que descem na estação Brisa, descem antes do que os passageiros que descem na estação Água e também os que descem na estação Vento.
III. a estação Terra não é a estação central das cinco estações.
Dos 500 passageiros que embarcaram no trem na estação inicial, 35% desceram em Água, 12% desceram em Brisa, 32% desceram em Chuva, 10% desceram em Terra e 11% desceram em Vento. Assim, pode-se concluir corretamente que, dos 500 passageiros que embarcaram no trem na estação inicial, ainda restam no trem, após a estação Água, um número de passageiros igual a :
September 4, 2013
By Greg Aragon
Tunneling 100 ft below a busy city with varying substructure is a delicate job, especially when the work comes .....A.... 8 ft of existing tunnels. Such is the case on San Francisco's new $1.5-billion Central Subway Project, which began major subterranean excavation last month.
"The tunnels pass through both soft ground and Franciscan formation, which is heterogeneous rock that is not predictable except in its unpredictability," says Sarah Wilson, a San Francisco Municipal Transportation Agency (SFMTA) resident engineer.
While underground conditions will be tricky, the project's twin earth-pressure-balance tunnel-boring machines will be able to adjust their blades and cut through any sand, dirt or rock, says Wilson. The TBMs, dubbed Mom Chung and Big Alma, are each 350 ft long and weigh 750 tons.
Mom Chung was first out of the 450-ft-long launch box. Over the next 10 months, she will travel north, creating a 1.7-mile-long tunnel. Big Alma will begin digging a southbound parallel tunnel later this month.
The tunnels are the main component of the Central Subway Project, which is extending the Muni Metro T Third Line through one of the most densely populated neighborhoods in the U.S. with three new underground stations and one at street level. Work on the line is scheduled to wrap up in 2019.
To prevent and control ground and adjacent structure settlement, the team will use compensation grouting, in which a horizontal array of grout pipes is installed into a shaft drilled down next to the tunnel alignment. "We are basically preconditioning the ground and making it homogeneous so that there are no surprises for the crossing," says John Funghi, SFMTA program director.
September 4, 2013
By Greg Aragon
Tunneling 100 ft below a busy city with varying substructure is a delicate job, especially when the work comes .....A.... 8 ft of existing tunnels. Such is the case on San Francisco's new $1.5-billion Central Subway Project, which began major subterranean excavation last month.
"The tunnels pass through both soft ground and Franciscan formation, which is heterogeneous rock that is not predictable except in its unpredictability," says Sarah Wilson, a San Francisco Municipal Transportation Agency (SFMTA) resident engineer.
While underground conditions will be tricky, the project's twin earth-pressure-balance tunnel-boring machines will be able to adjust their blades and cut through any sand, dirt or rock, says Wilson. The TBMs, dubbed Mom Chung and Big Alma, are each 350 ft long and weigh 750 tons.
Mom Chung was first out of the 450-ft-long launch box. Over the next 10 months, she will travel north, creating a 1.7-mile-long tunnel. Big Alma will begin digging a southbound parallel tunnel later this month.
The tunnels are the main component of the Central Subway Project, which is extending the Muni Metro T Third Line through one of the most densely populated neighborhoods in the U.S. with three new underground stations and one at street level. Work on the line is scheduled to wrap up in 2019.
To prevent and control ground and adjacent structure settlement, the team will use compensation grouting, in which a horizontal array of grout pipes is installed into a shaft drilled down next to the tunnel alignment. "We are basically preconditioning the ground and making it homogeneous so that there are no surprises for the crossing," says John Funghi, SFMTA program director.
September 4, 2013
By Greg Aragon
Tunneling 100 ft below a busy city with varying substructure is a delicate job, especially when the work comes .....A.... 8 ft of existing tunnels. Such is the case on San Francisco's new $1.5-billion Central Subway Project, which began major subterranean excavation last month.
"The tunnels pass through both soft ground and Franciscan formation, which is heterogeneous rock that is not predictable except in its unpredictability," says Sarah Wilson, a San Francisco Municipal Transportation Agency (SFMTA) resident engineer.
While underground conditions will be tricky, the project's twin earth-pressure-balance tunnel-boring machines will be able to adjust their blades and cut through any sand, dirt or rock, says Wilson. The TBMs, dubbed Mom Chung and Big Alma, are each 350 ft long and weigh 750 tons.
Mom Chung was first out of the 450-ft-long launch box. Over the next 10 months, she will travel north, creating a 1.7-mile-long tunnel. Big Alma will begin digging a southbound parallel tunnel later this month.
The tunnels are the main component of the Central Subway Project, which is extending the Muni Metro T Third Line through one of the most densely populated neighborhoods in the U.S. with three new underground stations and one at street level. Work on the line is scheduled to wrap up in 2019.
To prevent and control ground and adjacent structure settlement, the team will use compensation grouting, in which a horizontal array of grout pipes is installed into a shaft drilled down next to the tunnel alignment. "We are basically preconditioning the ground and making it homogeneous so that there are no surprises for the crossing," says John Funghi, SFMTA program director.
News release issued at 3:27 pm, October 6, 2013.
The investigation into the cause of a fatal overnight construction accident on the Red Line in Washington, D.C. is ....B.... . The investigation team, led by Metro's Chief Safety Officer, has authorized the release of the following facts and preliminary findings:
The incident occurred shortly after midnight, Sunday, October 6, 2013, in a work zone on the outbound (Glenmont direction) track between Union Station and Judiciary Square.
Contractors and WMATA employees were performing rail renewal, a process that involves removing old sections of rail, installing new sections of rail and related activity such as welding and grinding.
At approximately 12:03 a.m., there was a fire and loud noise that originated near heavy track equipment used to weld rail sections together into a continuous strip.
The fire and loud noise originated approximately 70 to 80 feet from the injured workers. The root cause of the fire/noise has not yet been determined. It is not yet known if there was a fluid leak or another mechanical issue.
The fire was extinguished by workers using a handheld fire extinguisher.
The incident caused a 40-foot section of rail to move, striking three workers (two WMATA employees and a contractor). It is not yet known what caused the piece of rail to move.
The two WMATA employees - one track worker and one supervisor - suffered serious but non-life-threatening injuries from being struck by the piece of rail. They were transported to local hospitals.
The contractor, an employee of Holland Co., was fatally injured as a result of being struck by the piece of rail.
News release issued at 3:27 pm, October 6, 2013.
The investigation into the cause of a fatal overnight construction accident on the Red Line in Washington, D.C. is ....B.... . The investigation team, led by Metro's Chief Safety Officer, has authorized the release of the following facts and preliminary findings:
The incident occurred shortly after midnight, Sunday, October 6, 2013, in a work zone on the outbound (Glenmont direction) track between Union Station and Judiciary Square.
Contractors and WMATA employees were performing rail renewal, a process that involves removing old sections of rail, installing new sections of rail and related activity such as welding and grinding.
At approximately 12:03 a.m., there was a fire and loud noise that originated near heavy track equipment used to weld rail sections together into a continuous strip.
The fire and loud noise originated approximately 70 to 80 feet from the injured workers. The root cause of the fire/noise has not yet been determined. It is not yet known if there was a fluid leak or another mechanical issue.
The fire was extinguished by workers using a handheld fire extinguisher.
The incident caused a 40-foot section of rail to move, striking three workers (two WMATA employees and a contractor). It is not yet known what caused the piece of rail to move.
The two WMATA employees - one track worker and one supervisor - suffered serious but non-life-threatening injuries from being struck by the piece of rail. They were transported to local hospitals.
The contractor, an employee of Holland Co., was fatally injured as a result of being struck by the piece of rail.
- Prazo total: 10 anos.
- Taxa de juros compostos: 9% ao ano.
- Pagamentos: parcelas iguais e anuais de R$ 3.116.401,80.
Para a obtenção do empréstimo a empresa incorreu em custos de transação no valor total de R$ 850.000,00.
A taxa de custo efetivo da emissão foi 10% ao ano. O valor dos encargos financeiros reconhecido no resultado de 2012 e o saldo líquido apresentado no balanço patrimonial referente à transação, em 31/12/2012, foram, respectivamente, em reais,

No ano de 2013 a empresa emitiu 1.000.000 de novas ações com o objetivo de aumentar o Capital Social e, para isto, colocou todas as ações ao valor unitário de R$ 2,00. Para a emissão das novas ações a empresa incorreu em custos no valor total de R$ 200.000,00. Em função das condições de mercado e da expectativa dos compradores as ações foram negociadas pelo valor unitário de R$ 3,60. Adicionalmente a empresa apurou no ano de 2013 um lucro líquido de R$ 400.000,00 que foi distribuído da seguinte forma:
Reserva Legal: 5% do Lucro Líquido.
Reserva para expansão: 10% do Lucro Líquido.
Dividendos mínimos obrigatórios: 20% do Lucro Líquido.
Os valores do Capital Social e do total do Patrimônio Líquido da empresa em 31/12/2013, após a consideração de todos os eventos anteriores são, respectivamente, em reais,

Com base nas informações constantes do quadro anterior, o valor a ser contabilizado como Provisão no passivo em 2013, em reais, é de
A Cia. LEVE produz um único produto e durante o mês de janeiro de 2014 produziu integralmente 2.000 unidades do referido produto e vendeu 1.200 unidades por R$ 100,00 cada. As informações sobre custos e despesas incorridos pela Cia. no mês de janeiro de 2014 são:
Custo fixo: R$ 22.000,00/mês
Custos variáveis:
Matéria-prima: R$ 15,00/unidade
Mão de obra direta: R$ 6,00/unidade
Despesas fixas: R$ 7.000,00/mês
Despesas variáveis: R$ 3,00/unidade
Comissões sobre venda: 5% do preço de venda
Pelo método de Custeio Variável, o custo unitário da produção do mês de janeiro de 2014 foi, em reais, de
A Cia. LEVE produz um único produto e durante o mês de janeiro de 2014 produziu integralmente 2.000 unidades do referido produto e vendeu 1.200 unidades por R$ 100,00 cada. As informações sobre custos e despesas incorridos pela Cia. no mês de janeiro de 2014 são:
Custo fixo: R$ 22.000,00/mês
Custos variáveis:
Matéria-prima: R$ 15,00/unidade
Mão de obra direta: R$ 6,00/unidade
Despesas fixas: R$ 7.000,00/mês
Despesas variáveis: R$ 3,00/unidade
Comissões sobre venda: 5% do preço de venda
Sabendo que não havia estoque inicial de produtos em elaboração e de produtos acabados, o valor do estoque final de produtos acabados da Cia. LEVE, em 31 de janeiro de 2014, pelo Custeio por Absorção, era, em reais,

Com base nestas informações, os custos K e L são, em relação à unidade de produto, respectivamente,

Os custos fixos são comuns aos três produtos e são alocados com base nos custos variáveis. A Cia. tem recursos para investir em propaganda de APENAS um dos três produtos e a expectativa é que haja um aumento de 10% no volume mensal de produção e venda do produto objeto da propaganda. Supondo que a Cia. Pro-Paga escolha investir em propaganda do produto que levará à maximização do seu lucro, o aumento no resultado mensal será, em reais, de
Sabendo que, em janeiro de 2014, os estoques inicial e final de matéria-prima eram iguais a zero, o estoque inicial de produtos em processo era R$ 12.000,00 e o estoque final de produtos em processo era R$ 18.000,00, o custo da produção acabada no mês de janeiro de 2014, com base no custeio por absorção, foi, em reais, de