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Q4090047 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

According to the text, Sam Gafford’s blog is “a valuable treasure trove of information”. Which alternative best replaces the expression? Mark T (True) or F (false).



( ) A cornucopia of data.


( ) A fount of erudition.


( ) A repository of trivia.


( ) A cache of insights.

Alternativas
Q4090046 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

According to the Hodgsoniana blog owner, contacting Sam Gafford was fundamental for him to start writing about William Hodgson. Mark the alternative that best describes what would have happened if he had never contacted Gafford.
Alternativas
Q4090045 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

According to the text, William Hope Hodgson was born in 1877 and died in 1908. What is the correct way to write the author's birth and death years in English?
Alternativas
Q4090044 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

By starting the second paragraph with the expression “Before going any further”, the Hodgsoniana blog owner is effectively
Alternativas
Q4090043 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

The Hodgsoniana blog owner states that Sam Gafford encouraged him to pursue his own studies on Hodgson. How would he say that if he had to quote Gafford’s words?
Alternativas
Q4090042 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

The Hodgsoniana blog owner states that “I hope this site can help in encouraging and chronicling such efforts.”. About his choice of words, mark the correct alternative. 
Alternativas
Q4090041 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

According to the Hodgsoniana blog, regarding Sam Gafford’s work, it is correct to say that 
Alternativas
Q4090040 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

The owner of the Hodgsoniana blog states that he found out about Sam Gafford’s blog by accident and that it helped him to grasp the profound layers of William Hodgson’s literature. He employs a metaphor to describe his change in perception. Select the alternative that correctly analyzes this usage.
Alternativas
Q4090039 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

According to the information provided by the Hodgsoniana blog, what are the correct statements? Mark T (True) or F (false). ( ) The text focuses on details of Hodgson’s life and works because they are equally obscure, per the text.



( ) The content provided about Hodgson’s absence of genre classification underscores the text’s exclusive focus on biographical data.


( ) As evidenced by the author himself, he was prompted by a brief 2016 contact with Sam Gafford, which necessarily constitutes the blog’s primary motivation.


( ) It is inferred that Hodgson’s obscurity necessarily reflects the blog’s biographical exclusivity and fulfills Sam’s implicit expectation of continued Hodgson studies.

Alternativas
Q4090038 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

In the third paragraph, the Hodgsoniana blog owner expressed his intent to continue Sam Gafford’s legacy through his own blog. Mark the correct alternative.
Alternativas
Q4090037 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

The Hodgsoniana blog owner says he created his blog to have a place to “write up” about William Hope Hodgson. What does he mean by that?
Alternativas
Q4090036 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

The expression “passed away” is a common English euphemism. Analyze the following statements and select the alternative that strictly adheres to a formal register. 
Alternativas
Q4090035 Inglês

A new William Hope Hodgson blog

Welcome to Hodgsoniana, a new blog about the life and works of author William Hope Hodgson (1877–1918). The aim of this blog is to provide a home for articles and new research on Hodgson, details of Hodgson-related happenings, and just generally act as an up-to-date (hopefully) resource that’s open to anyone interested in this remarkable literary figure. At time of writing, there is a lack of other active websites covering this subject, which is why starting a blog seemed a worthwhile endeavour. At the very least, it gives me a place to post some Hodgson-related thoughts and findings I’ve been meaning to write up! My hope is that others may be moved to contribute also.

Before going any further, I want to recognise the work of the late Hodgson scholar Sam Gafford, and in particular his excellent Hodgson blog williamhopehodgson.wordpress.com. I first stumbled upon Sam’s blog back in 2016, and his work opened my eyes to the depths and complexities of Hodgson’s history and writings. I entered into brief correspondence with Sam at that time, and his enthusiasm and encouragement were key factors in starting me on the path of pursuing my own Hodgson studies.

Sam Gafford sadly passed away in 2019, leaving his site dormant. It remains a valuable treasure trove of information, and I will certainly aspire to follow Sam’s example in exploring and documenting all matters Hodgson.

2027 will see the 150th anniversary of William Hope Hodgson’s birth. There is still much to discuss regarding his work, and many areas of his life remain obscure and in need of further investigation. I hope this site can help in encouraging and chronicling such efforts.

 

Source: https://hodgsoniana.wordpress.com/2025/06/22/a-new-william-hope-hodgson-blog/ access on 28 february 2026.

In the second paragraph, the sentence “I want to recognise the work of the late Hodgson scholar Sam Gafford” can be replaced by “I would like to” to increase the level of formality. Choose the alternative that correctly applies the substitution with a more formal equivalent while maintaining lexical and grammatical precision.
Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090034 Contabilidade Pública

Conforme disposto MCASP 11ª edição, o suprimento de fundos é um adiantamento de valores a servidor para futura prestação de contas. O art. 68 da Lei nº 4.320 de 1964 ainda determina que esse tipo de adiantamento tem a finalidade de realizar despesas que não possam se subordinar ao processo normal de aplicação. Porém, por se tratar de despesa orçamentária, necessariamente o recurso deverá percorrer os três estágios da execução da despesa pública, a saber: empenho, liquidação e pagamento. Contudo, no momento da concessão do suprimento de fundos, pelo enfoque patrimonial, não ocorre uma despesa, pois, não há redução no patrimônio líquido.



Sendo assim, indique qual registro contábil, conforme o Plano de Contas Aplicado ao Setor Público, melhor representa, sob o enfoque patrimonial, o momento da prestação de contas do saldo de adiantamento utilizado. 

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090033 Contabilidade Pública

Conforme disposto no MCASP 11ª edição, as Operações intraorçamentárias são aquelas realizadas entre órgãos e entidades da Administração Pública que integram o orçamento fiscal e o orçamento da seguridade social do mesmo ente federativo. Ainda segundo o manual, as receitas intraorçamentárias são a contrapartida das despesas classificadas na Modalidade de Aplicação “91”.



Sendo assim, em um cenário hipotético, seria possível classificar como receita intraorçamentária o ingresso de recursos na Universidade Estadual da Paraíba (UEPB) proveniente: 

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090032 Contabilidade Pública

Diferentemente do Balanço Orçamentário (BO), demonstração contábil típica da esfera pública, o Balanço Patrimonial (BP) é uma demonstração contábil comum entre os setores público e privado. Contudo, é possível identificar algumas particularidades presentes no BP do setor público que não constam na mesma demonstração contábil do setor privado, a exemplo do atributo Financeiro (F) e Permanente (P). De acordo com o MCASP 11ª edição, a inclusão do atributo nas contas do ativo e passivo é necessária para fins de apuração do superávit financeiro, pois constitui fonte para abertura de créditos adicionais.



Sendo assim, assinale a alternativa que apresenta a definição CORRETA de acordo com o art. 105 da Lei nº 4.320 de 1964 :

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090031 Contabilidade Pública

O controle das disponibilidades financeiras por fonte ou destinação de recursos deve ser feito, segundo o MCASP11ª edição, desde a elaboração do orçamento até a sua execução. Ainda segundo o manual, a fonte de recurso estará associada, desde o momento do empenho, às contas de controle orçamentário, às contas do passivo financeiro e às contas de controle da disponibilidade por destinação de recursos. Portanto, na execução orçamentária da despesa pública, no momento do empenho, deverá haver a baixa do crédito disponível em contas de controle e deverá ser registrada a transferência da disponibilidade de recursos para a disponibilidade de recursos comprometida.



Sendo assim, assinale a alternativa que reflete CORRETAMENTE o lançamento contábil nas contas de controle descrito anteriormente.

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090030 Direito Financeiro

A Lei Complementar nº 101 de 2000 estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal. Um dos focos desta lei é a definição de limites para despesa com pessoal, atribuindo um percentual da receita corrente líquida do ente de acordo com sua esfera de governo. Logo, faz-se necessário definir o conceito de despesa total com pessoal trazido no art. 18 da lei supracitada.



Considerando o que dispõe a legislação supracitada, analise os itens abaixo.



I- Despesas com passagens e diárias decorrente da atividade exercida.


II- Gastos com os ativos, os inativos e os pensionistas.


III- Proventos da aposentadoria, reformas e pensões.


IV- Gratificações e horas extras.


V- Encargos sociais e contribuições recolhidas pelo ente às entidades de previdência.



Fazem parte do somatório das despesas com pessoal de acordo com a Lei Complementar nº 101 de 2000 apenas:

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090029 Administração Financeira e Orçamentária

Conforme disposto no art. 51 da Lei Estadual nº 3.654 de 1971, a programação financeira do Estado da Paraíba para cada exercício abrangerá as despesas do exercício e os compromissos de exercícios anteriores, sendo realizada mediante o cumprimento de um cronograma de desembolso.



Considerando o que dispõe a legislação supracitada, analise os itens a seguir.



I- Definir as possibilidades de realização de despesas acima das disponibilidades de caixas.


II- Fixar as cotas mensais que cada unidade orçamentaria poderá dispor para a realização de seu orçamento.


III- Disciplinar os pedidos de liberação de recursos por parte das unidades executoras dos programas.


IV- Atender prioridades de programação governamental.


V- Permitir o controle financeiro da execução orçamentária.



São objetivos propostos para a elaboração do cronograma de desembolso apenas: 

Alternativas
Ano: 2026 Banca: CPCON Órgão: UEPB Prova: CPCON - 2026 - UEPB - Contador PROFIN |
Q4090028 Contabilidade Pública

Conforme disposto no MCASP11ª edição, o mecanismo integrador entre a receita e a despesa pública é o código de Fonte de Recurso. Este por sua vez exerce um duplo papel no processo orçamentário, podendo indicar a destinação de recursos para a realização de determinadas despesas orçamentárias ou identificar a origem dos recursos que estão sendo utilizados. Considerando que a Universidade Estadual da Paraíba (UEPB) é uma autarquia pertencente à administração indireta do estado da Paraíba, a mesma deverá atender ao que dispõe a Portaria STN n° 710 de 2021 que estabelece a classificação das fontes ou destinações de recursos a ser utilizada pelos estados da federação.



Sendo assim, pode-se afirmar que são recursos vinculados à educação de acordo com a legislação supracitada aqueles classificados nos seguintes códigos: 

Alternativas
Respostas
13021: E
13022: B
13023: D
13024: B
13025: D
13026: D
13027: A
13028: A
13029: A
13030: C
13031: C
13032: A
13033: C
13034: D
13035: B
13036: C
13037: E
13038: E
13039: A
13040: E