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Q896649 Contabilidade Geral

Conforme previsto no CPC 26 (R1), itens 112 e 116, as notas explicativas devem:


I. Apresentar informação acerca da base para a elaboração das demonstra- ções contábeis e das políticas contábeis específicas utilizadas, as quais não podem ser apresentadas como seção separada das demonstrações contábeis, em nenhuma hipótese.

II. Divulgar a informação requerida pelos Pronunciamentos Técnicos, Orientações e Interpretações do CPC que não tenha sido apresentada nas demonstrações contábeis.

III. Prover informação adicional que não tenha sido apresentada nas demonstrações contábeis, mas que seja relevante para sua compreensão.


Estão CORRETAS as afirmativas:

Alternativas
Q896648 Contabilidade Geral
A perda cambial com empréstimos em moeda estrangeira é classificada na Demonstração do Valor Adicionado - DVA como:
Alternativas
Q896647 Contabilidade Geral
O ágio na aquisição de uma participação societária é classificado, no balanço patrimonial, no grupo de contas denominado:
Alternativas
Q896646 Contabilidade Geral
Acerca da Demonstração dos Fluxos de Caixa de uma Sociedade Comercial, está CORRETO o que se afirma em:
Alternativas
Q896645 Contabilidade Geral
Se o preço de venda unitário de um determinado produto for R$ 16,00, o custo variável unitário for R$ 12,00 e os custos fixos totalizarem R$ 160.000,00, quantas unidades vendidas seriam necessárias para gerar um lucro operacional de R$ 20.000,00?
Alternativas
Q896644 Análise de Balanços
De acordo com Assaf Neto e Lima, “A análise das demonstrações contábeis constitui um dos estudos mais importantes das finanças corporativas. Visa fundamentalmente ao estudo do desempenho econômico e financeiro de uma determinada empresa, em determinado período passado, para diagnosticar sua posição atual e produzir resultados que sirvam de base para a previsão de tendências futuras.” O uso de índices ou indicadores constitui-se na técnica mais comumente empregada nesse tipo de estudo. Portanto, está INCORRETO o que se afirma em:
Alternativas
Q896643 Contabilidade Geral
Os dividendos recebidos de investimentos, avaliados pelo método do valor justo, são classificados na Demonstração do Valor Adicionado - DVA como:
Alternativas
Q896642 Contabilidade Geral
Os adiantamentos recebidos de clientes, por conta de produtos acabados que serão entregues no futuro, são classificados nas demonstrações contábeis, como:
Alternativas
Q896641 Análise de Balanços

Uma sociedade empresária apresentou as seguintes informações, extraídas de seus Balanços:


Imagem associada para resolução da questão


Assim sendo, os índices de liquidez imediata e corrente, para o ano de 2015, serão, respectivamente:

Alternativas
Q896639 Contabilidade Geral

Observe e analise as seguintes contas e seus respectivos saldos:


Caixa - R$ 80.000,00

Capital Social - R$ 50.000,00

Compras de Mercadorias - R$ 800.000,00

Depreciação Acumulada - R$ 65.000,00

Despesas com Juros - R$ 110.000,00

Despesas Gerais - R$ 150.000,00

Duplicatas a Pagar - R$ 355.000,00

Duplicatas a Receber - R$ 140.000,00

Estoque Inicial de Mercadorias - R$ 200.000,00

Móveis e Utensílios - R$ 70.000,00

Receita com Juros - R$ 80.000,00

Receitas com Vendas - R$ 1.000.000,00

Estoque Final de Mercadorias - R$ 350.000,00


Com base nas informações acima, o Resultado Líquido encontrado totaliza:

Alternativas
Q896638 Contabilidade Geral
A receita de equivalência patrimonial é classificada na Demonstração do Valor Adicionado - DVA como:
Alternativas
Q896637 Contabilidade Geral
A perda com recuperabilidade de bens do ativo imobilizado, em função da aplicação do CPC 01, é classificada na Demonstração do Valor Adicionado - DVA como:
Alternativas
Q896636 Contabilidade de Custos
Se o preço de venda unitário de um determinado produto for R$ 16,00, o custo variável unitário for R$ 12,00 e os custos fixos totalizarem R$ 160.000,00, o ponto de equilibro, em unidades, será de:
Alternativas
Q896635 Contabilidade Geral
A Redução ao Valor Recuperável de Ativos se aplica a todos os ativos a seguir, EXCETO:
Alternativas
Q896634 Contabilidade Geral
Conforme o disposto no art. 183, da Lei nº 6.404/76, no balanço, os elementos do ativo serão avaliados de acordo com certos critérios. No que diz respeito a tais critérios, é INCORRETO afirmar:
Alternativas
Q896633 Contabilidade de Custos
Se as vendas de uma sociedade empresária forem de R$ 500.000,00, os custos variáveis totalizarem R$ 200.00,000 e os custos fixos R$ 240.000,00, o seu índice de margem de contribuição será de:
Alternativas
Q896632 Contabilidade Geral

Do balanço patrimonial de uma sociedade empresária, foram extraídas as seguintes informações:


Imagem associada para resolução da questão


Considerando-se os dados acima, o valor do Passivo Circulante dessa sociedade é:

Alternativas
Q887323 Inglês

READ THE FOLLOWING TEXT AND CHOOSE THE OPTION WHICH BEST COMPLETES EACH QUESTION ACCORDING TO IT:


                 Technology has created more jobs than it has destroyed


      The battle between men and machines goes back centuries. Are they taking our jobs? Or are they easing our workload? A study by economists at the consultancy Deloitte seeks to shed new light on the relationship between jobs and the rise of technology by searching through census data for England and Wales going back to 1871.

      Their conclusion is that, rather than destroying jobs, technology has been a “great job-creating machine”. Findings by Deloitte such as rise in bar staff since the 1950s or a surge in the number of hairdressers this century suggest to the authors that technology has increased spending power, therefore creating new demand and new jobs. Their study argues that the debate has been twisted towards the job-destroying effects of technological change, which are more easily observed than its creative aspects.

      Going back over past figures paints a more balanced picture, say authors Ian Stewart and Alex Cole. “The dominant trend is of contracting employment in agriculture and manufacturing being more than balanced by rapid growth in the caring, creative, technology and business services sectors,” they write. “Machines will take on more repetitive and laborious tasks, but they seem no closer to eliminating the need for human labor than at any time in the last 150 years.” 

      According to the study, hard, dangerous and dull jobs have declined. In some sectors, technology has quite clearly cost jobs, but they question whether they are really jobs we would want to hold on to. Technology directly substitutes human muscle power and, in so doing, raises productivity and shrinks employment. “In the UK the first sector to feel this effect on any scale was agriculture,” says the study. 

      The study also found out that ‘caring’ jobs have increased. The report cites a “profound shift”, with labor switching from its historic role, as a source of raw power, to the care, education and provision of services to others.

Technological progress has cut the prices of essentials, such as food, and the price of bigger household items such as TVs and kitchen appliances, notes Stewart. That leaves more money to spend on leisure, and creates new demand and new jobs, which may explain the big rise in bar staff, he adds. “_______ the decline in the traditional pub, census data shows that the number of people employed in bars rose fourfold between 1951 and 2011,” the report says.

      The Deloitte economists believe that rising incomes have allowed consumers to spend more on personal services, such as grooming. That in turn has driven employment of hairdressers. So, while in 1871 there was one hairdresser or barber for every 1,793 citizens of England and Wales; today there is one for every 287 people.

                                  (Adapted from: https://goo.gl/7V5vuw. Access: 02/02/2018.)

By reading this text we can conclude that
Alternativas
Q887322 Inglês

READ THE FOLLOWING TEXT AND CHOOSE THE OPTION WHICH BEST COMPLETES EACH QUESTION ACCORDING TO IT:


                 Technology has created more jobs than it has destroyed


      The battle between men and machines goes back centuries. Are they taking our jobs? Or are they easing our workload? A study by economists at the consultancy Deloitte seeks to shed new light on the relationship between jobs and the rise of technology by searching through census data for England and Wales going back to 1871.

      Their conclusion is that, rather than destroying jobs, technology has been a “great job-creating machine”. Findings by Deloitte such as rise in bar staff since the 1950s or a surge in the number of hairdressers this century suggest to the authors that technology has increased spending power, therefore creating new demand and new jobs. Their study argues that the debate has been twisted towards the job-destroying effects of technological change, which are more easily observed than its creative aspects.

      Going back over past figures paints a more balanced picture, say authors Ian Stewart and Alex Cole. “The dominant trend is of contracting employment in agriculture and manufacturing being more than balanced by rapid growth in the caring, creative, technology and business services sectors,” they write. “Machines will take on more repetitive and laborious tasks, but they seem no closer to eliminating the need for human labor than at any time in the last 150 years.” 

      According to the study, hard, dangerous and dull jobs have declined. In some sectors, technology has quite clearly cost jobs, but they question whether they are really jobs we would want to hold on to. Technology directly substitutes human muscle power and, in so doing, raises productivity and shrinks employment. “In the UK the first sector to feel this effect on any scale was agriculture,” says the study. 

      The study also found out that ‘caring’ jobs have increased. The report cites a “profound shift”, with labor switching from its historic role, as a source of raw power, to the care, education and provision of services to others.

Technological progress has cut the prices of essentials, such as food, and the price of bigger household items such as TVs and kitchen appliances, notes Stewart. That leaves more money to spend on leisure, and creates new demand and new jobs, which may explain the big rise in bar staff, he adds. “_______ the decline in the traditional pub, census data shows that the number of people employed in bars rose fourfold between 1951 and 2011,” the report says.

      The Deloitte economists believe that rising incomes have allowed consumers to spend more on personal services, such as grooming. That in turn has driven employment of hairdressers. So, while in 1871 there was one hairdresser or barber for every 1,793 citizens of England and Wales; today there is one for every 287 people.

                                  (Adapted from: https://goo.gl/7V5vuw. Access: 02/02/2018.)

The best word to complete this sentence “_______ the decline in the traditional pub…” (paragraph 6) is
Alternativas
Q887315 Inglês

READ THE FOLLOWING TEXT AND CHOOSE THE OPTION WHICH BEST COMPLETES EACH QUESTION ACCORDING TO IT:


                 Technology has created more jobs than it has destroyed


      The battle between men and machines goes back centuries. Are they taking our jobs? Or are they easing our workload? A study by economists at the consultancy Deloitte seeks to shed new light on the relationship between jobs and the rise of technology by searching through census data for England and Wales going back to 1871.

      Their conclusion is that, rather than destroying jobs, technology has been a “great job-creating machine”. Findings by Deloitte such as rise in bar staff since the 1950s or a surge in the number of hairdressers this century suggest to the authors that technology has increased spending power, therefore creating new demand and new jobs. Their study argues that the debate has been twisted towards the job-destroying effects of technological change, which are more easily observed than its creative aspects.

      Going back over past figures paints a more balanced picture, say authors Ian Stewart and Alex Cole. “The dominant trend is of contracting employment in agriculture and manufacturing being more than balanced by rapid growth in the caring, creative, technology and business services sectors,” they write. “Machines will take on more repetitive and laborious tasks, but they seem no closer to eliminating the need for human labor than at any time in the last 150 years.” 

      According to the study, hard, dangerous and dull jobs have declined. In some sectors, technology has quite clearly cost jobs, but they question whether they are really jobs we would want to hold on to. Technology directly substitutes human muscle power and, in so doing, raises productivity and shrinks employment. “In the UK the first sector to feel this effect on any scale was agriculture,” says the study. 

      The study also found out that ‘caring’ jobs have increased. The report cites a “profound shift”, with labor switching from its historic role, as a source of raw power, to the care, education and provision of services to others.

Technological progress has cut the prices of essentials, such as food, and the price of bigger household items such as TVs and kitchen appliances, notes Stewart. That leaves more money to spend on leisure, and creates new demand and new jobs, which may explain the big rise in bar staff, he adds. “_______ the decline in the traditional pub, census data shows that the number of people employed in bars rose fourfold between 1951 and 2011,” the report says.

      The Deloitte economists believe that rising incomes have allowed consumers to spend more on personal services, such as grooming. That in turn has driven employment of hairdressers. So, while in 1871 there was one hairdresser or barber for every 1,793 citizens of England and Wales; today there is one for every 287 people.

                                  (Adapted from: https://goo.gl/7V5vuw. Access: 02/02/2018.)

The word therefore in “therefore creating new demand and new jobs” (paragraph 2) conveys an idea of
Alternativas
Respostas
741: C
742: C
743: C
744: B
745: D
746: A
747: D
748: C
749: A
750: A
751: D
752: A
753: D
754: B
755: C
756: D
757: D
758: B
759: B
760: A