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Q154650 Contabilidade Geral
Um dos objetivos da Deliberação no 506, emitida pela Comissão de Valores Mobiliários, é estabelecer o tratamento contábil e a divulgação de mudanças em práticas e estimativas contábeis pelas empresas.

Tal preocupação visa a aumentar a qualidade das informações contábeis das empresas, atendendo ao princípio contábil da
Alternativas
Q154649 Contabilidade Geral
Para uma empresa inserida em uma economia inflacionária, o método de custeio, ou fluxo de custo, pode ter grande influência sobre as medidas de desempenho de lucro e ativos, como os estoques. Sendo assim, associe os métodos às características apresentadas a seguir.

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As associações corretas são:
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Q154648 Contabilidade Geral
Uma empresa perdeu todas as informações relativas aos saldos iniciais de seus estoques do ano de X1. A empresa resolveu então efetuar uma avaliação de seus estoques de produtos ao final do ano e chegou ao valor de R$ 5.000,00. Verificou, também, ter realizado compras durante este mesmo ano no valor de R$ 12.000,00.

Sabendo-se que o custo das mercadorias vendidas no período foi de R$ 15.000,00, qual era, em reais, o valor dos estoques da empresa no início do ano (estoque inicial)?
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Q154647 Contabilidade de Custos
Uma empresa adota o orçamento periódico como ferramenta de planejamento operacional. Para o ano passado, a empresa apresentou o seguinte relatório operacional com os resultados previsto e realizado:
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Considere as afirmações abaixo sobre a análise do relatório operacional.

I - Os custos ?xos não sofreram alteração durante o período de apuração.

II - Os preços praticados pela empresa foram, em média, menores que os inicialmente previstos.

III - Os custos variáveis por unidade sofreram declínio.

É correto o que se afirma em
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Q154646 Contabilidade de Custos
Após uma série de estudos efetuados sobre o comportamento dos custos fixos e variáveis de uma empresa de móveis, chegou-se à conclusão de que a equação que melhor representava as relações de custo-volume-lucro de sua linha de produção de cadeiras era a seguinte: L = 4q – 6.000, onde L é o lucro contábil, e q é a quantidade total de móveis vendida/produzida. Sendo assim, o coeficiente 4 nessa equação representa
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Q154645 Contabilidade de Custos
Uma empresa industrial que sofre com a grande sazonalidade de suas vendas deve reestruturar a composição de seus custos de maneira a aumentar a proporção de seus custos fixos em relação aos custos variáveis.

PORQUE

Sendo mais estáveis e controláveis pela administração, os custos fixos diminuem a incerteza de uma empresa com relação a eventos externos que não estão sob seu controle.
Analisando-se as afirmações acima, conclui-se que
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Q154644 Matemática Financeira
Uma mineradora, em meio ao processo de planejamento financeiro, está analisando a possibilidade de lançar debêntures não conversíveis no valor de R$ 20.000.000,00, com valor nominal de R$ 1.000,00 cada debênture, prazo de 3 anos, e pagamento de juros anuais ao final de cada ano, a uma taxa real de 10% ao ano.

Para efetivar o lançamento e tornar os papéis mais atrativos, a empresa pretende vender as debêntures a um preço de R$ 980,00 por título, de forma a compensar a taxa oferecida. Os responsáveis pela área financeira verificaram ainda a existência de um custo de 2% sobre o valor nominal de cada título como remuneração para os bancos interessados no lançamento.

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Com base nas informações fornecidas e nos valores apresentados na tabela acima, qual a faixa em que se encontra a taxa efetiva anual do lançamento das debêntures, expresso em percentagem?
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Q154643 Análise de Balanços
Uma empresa, considerada como a maior fabricante de componentes eletrônicos para a indústria eletroeletrônica do país, publicou, em seu último balanço, as seguintes informações:

Vendas Anuais                                      = R$ 840.000,00
CMV                                                         = 65% das vendas
Prazo Médio de Contas a Receber            = 27 dias
Prazo Médio dos Estoques                          = 30 dias
Prazo Médio de Pagamento                         = 45 dias
Patrimônio Líquido                                         = R$ 200.000,00
Ativo Não Circulante                                       = R$ 720.000,00
Passivo Não Circulante                                 = R$ 940.000,00

Com base nas informações fornecidas e sabendo que o estoque inicial é igual ao estoque final, qual o ciclo de caixa da empresa?
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Q154642 Matemática Financeira
Um cliente obteve junto a um banco um empréstimo no valor de R$ 10.000,00 para pagamento em 90 dias, a taxa de 8% ao mês, com capitalização mensal. Um imposto de 5% incidente sobre o montante da operação (valor do principal e juros), é cobrado na data de liberação do empréstimo.

A partir dessas informações, qual o custo trimestral, expresso em percentagem, a ser determinado para o cliente?
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Q154641 Análise de Balanços
Duas empresas, Alfa e Beta, concorrentes no mercado, têm por coincidência o preço e as quantidades vendidas exatamente iguais. Os preços são de R$ 30,00 por unidade e as vendas de 190.000 unidades. A Alfa tem custos e despesas operacionais fixos anuais de R$ 1.094.000,00 contra R$ 1.820.000,00 da Beta. A Beta, em compensação, tem custos e despesas operacionais variáveis de R$ 10,00 por unidade, contra R$ 13,00 da concorrente.

Com base nessas informações, qual o grau de alavancagem operacional das empresas Alfa e Beta, respectivamente, assumindo um crescimento para as vendas de 20%?
Alternativas
Q154640 Análise de Balanços
Iniciando-se o processo de análise econômico-financeira de uma empresa, foram coletadas, em reais, as informações abaixo, com base no último balanço publicado.

Estoque em 31/12/X0                           = 180.000,00
Estoque em 31/12/X1                           = 220.000,00
Contas a Receber em 31/12/X0             = 350.000,00
Contas a Receber em 31/12/X1             = 326.000,00
Custo da Mercadoria Vendida                 = 900.000,00
Financiamentos de curto prazo               = 550.000,00
Financiamentos de longo prazo              = 850.000,00
Ativo Imobilizado                                  = 847.000,00
Patrimônio Líquido                                = 660.000,00
Fornecedores                                       = 290.000,00

A partir das informações acima, qual o valor, em reais, do capital de giro em 31/12/X1?
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Q154639 Matemática Financeira
Uma empresa solicita um financiamento de R$ 2.000.000,00 pelo prazo de 360 dias, pagando, a cada mês, os juros correspondentes e devolvendo integralmente o principal no fim do prazo contratado. Sabendo-se que o credor cobra uma taxa de juros de 3% ao mês, e o cliente, no ato da liberação do empréstimo, tem que pagar 1% de imposto sobre o valor do empréstimo, o valor líquido recebido, o valor dos juros mensais e o valor total pago além do principal, pelo cliente, são, em reais, respectivamente,
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Q154638 Análise de Balanços
Uma empresa encontra-se no processo final de elaboração do seu planejamento financeiro para o próximo exercício social. Na busca da alternativa adequada para o financiamento das atividades, são consideradas as duas alternativas, apresentadas a seguir: Plano A e Plano B.

Imagem 010.jpg

Qual o grau de alavancagem financeira da empresa, a partir das alternativas existentes, utilizando-se um crescimento para o LAJIR de 20%?
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Q154637 Matemática Financeira
Um débito de R$ 350.000,00, contraído há 2 meses, está sendo amortizado com um pagamento de R$ 45.000,00 hoje, R$ 130.000,00 de hoje a 3 meses e R$ 85.000,00 de hoje a 8 meses.
Que pagamento no fim de 5 meses, contados de hoje, em reais, ainda é necessário ser feito para uma taxa de juros composta de 2% ao mês?

Dado: Considere, para os cálculos, os valores na tabela acima.
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Q154636 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
The computer model discussed in the text “…copes with chaos to deliver relief" (title) and analyzes different factors. The only factor NOT taken in consideration in the model is the
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Q154635 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
In “The work can be applied to immediate, pressing situations," (lines 41-42), the fragment “can be applied" is replaced, without change in meaning, by
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Q154634 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
Based on the meanings in the text, the two items are antonymous in
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Q154633 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
In terms of pronominal reference,
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Q154632 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
The expression in boldface introduces the idea of conclusion in
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Q154631 Inglês
Model copes with chaos to deliver relief Computer program helps responders transport supplies in tough conditions
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
“such critical perturbations," (lines 34-35) refers to all the items below, EXCEPT
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Respostas
6241: E
6242: C
6243: C
6244: D
6245: A
6246: D
6247: D
6248: E
6249: C
6250: C
6251: B
6252: A
6253: B
6254: A
6255: C
6256: A
6257: E
6258: C
6259: D
6260: C