Questões de Concurso Público BNDES 2008 para Profissional Básico - Ciências Contábeis

Foram encontradas 70 questões

Q5910 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
The sentence in which "can" is used in the same sense as in "there is a great deal you can do to push your green datacenter initiative forward." (lines 49-50) is:
Alternativas
Q5911 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
Check the correct pair of synonyms.
Alternativas
Q5912 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
If you "push your ... initiative forward" (lines 49-50) you:
Alternativas
Q5913 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
The final message of the text (lines 55-66) is that:
Alternativas
Q5914 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
The title that best summarizes the content of the article is:
Alternativas
Q14126 Português
O emprego dos dois pontos no 2o parágrafo justifica-se por anteceder um(a)
Alternativas
Q14130 Português
Assinale a opção cuja regência do verbo apresentado é a mesma do verbo destacado na passagem "Ser aceito implica mecanismos mais sutis e de maior alcance..." (l. 28-29).
Alternativas
Q14198 Português
O substantivo abstrato derivado do verbo apresentado NÃO é grafado com o mesmo fonema consonantal dos demais em
Alternativas
Q14280 Contabilidade Geral
O princípio da oportunidade refere-se, simultaneamente, à tempestividade e à integridade do registro do patrimônio e das suas mutações, determinando que este seja feito de imediato e com a extensão correta, independente das causas que originaram as mutações. Como resultado da observância desse princípio, a norma determina que
Alternativas
Q14281 Contabilidade Geral
A Legislação Fiscal (art. 425 RIR/99) determina: "O ganho ou a perda de capital na alienação ou liquidação de investimento será determinado com base no valor contábil".

Em 2006, a Cia. Beta negociou sua participação acionária na Cia. X, apresentando as seguintes informações relativas a essa operação:

Imagem 005.jpg

Em vista disso, a operação acima gerou para a empresa um(a)
Alternativas
Q14282 Contabilidade Geral
A Lei no 6.404/76 definiu que, no Ativo, as contas serão classificadas, no Balanço Patrimonial, em ordem decrescente de grau de liquidez e, no Passivo, em ordem decrescente de prioridade de pagamento das exigibilidades. Coerente com essa determinação, o grupo Resultados de Exercícios Futuros deve ser classificado no Balanço Patrimonial:
Alternativas
Q14283 Contabilidade Geral
A Cia. Alfa S/A possui diversas coligadas e controladas em várias regiões do Brasil. Por ocasião do levantamento do Balanço Patrimonial, os investimentos relevantes em coligadas e controladas, incluindo Joint Venture, deverão ser avaliados pelo método da(o)
Alternativas
Q14284 Contabilidade Geral
Imagem 010.jpg

Com base nos dados acima, pode-se afirmar que, na elaboração da Demonstração de Origens e Aplicações de Recursos, o total de origens, em reais, é
Alternativas
Q14285 Contabilidade Geral
Quando da constituição da sociedade anônima, um dos acionistas subscreveu 1.150.000 ações, com valor nominal de R$ 1,00, para integralização em equipamentos aos quais ele atribuiu, em documento endereçado à Assembléia Geral, o valor de R$ 1.145.000,00.
A Assembléia Geral de subscritores nomeou uma empresa especializada que, em laudo fundamentado, avaliou o conjunto de equipamentos em R$ 1.160.000,00.
A Assembléia Geral aprovou o valor dos equipamentos em R$ 1.148.000,00. Considerando as determinações da Lei no 6.404/76, com nova redação dada pelas Leis nos 9.457/97 e 10.303/01, a integralização do capital deve ser considerada pelo valor, em reais, de
Alternativas
Q14286 Contabilidade Geral
A Comercial de Papéis S/A, em dezembro de 2006, praticou os seguintes atos:

Imagem 011.jpg

Considerando, exclusivamente, as informações recebidas e as determinações da Lei das Sociedades por Ações, no balanço de 31/12/06, os direitos a receber, classificados no Ativo Realizável a Longo Prazo, atingiram, em reais, o montante de
Alternativas
Q14287 Contabilidade Geral
Informação parcial da Demonstração das Mutações do Patrimônio Líquido da Cia. Gama S/A, referente aos saldos finais apresentados no grupo do Patrimônio Líquido, no Balanço de 31/12/05.

Imagem 012.jpg

Durante o exercício de 2006 ocorreram as seguintes situações:

Imagem 013.jpg

Sabendo-se que a Cia. Gama S/A só possui ações ordinárias, cujo valor nominal em 31/12/06 era de R$ 1,20, o saldo da coluna Lucros ou Prejuízos Acumulados, em 31/12/06, considerando exclusivamente as informações recebidas, em reais, é
Alternativas
Q14288 Contabilidade Geral
Informações sintéticas da Cia. Fortim S/A, em 31/08/06, em reais.

Imagem 014.jpg

A Cia. Fortim, que estuda a possibilidade de captar recursos com o lançamento de debêntures, quer saber qual o valor máximo que poderá emitir, de tais títulos de crédito, utilizando a melhor das alternativas estabelecidas pela Lei das Sociedades Anônimas, incluindo garantia flutuante e garantia real, esta constituída pelos seus bens imóveis. Considerando a inexistência de gravame sobre os ativos ou de dívidas garantidas por direitos reais, e que as garantias serão oferecidas de forma isolada, o valor máximo para emissão de debêntures, em reais, é
Alternativas
Q14289 Contabilidade Geral
A Deliberação CVM no 207/96, de 13/12/96, estabelece que as companhias de capital aberto, ao pagarem juros sobre o capital próprio, devem elaborar uma nota explicativa às demonstrações financeiras e às informações trimestrais, onde deverão ser informados os critérios utilizados para determinação desses juros, as políticas adotadas para sua distribuição, o montante do Imposto de Renda incidente e, quando aplicável, os seus efeitos sobre os dividendos obrigatórios.
A mesma Deliberação estabelece, também, que, caso a companhia opte, para atender à legislação tributária, por contabilizar os juros pagos ou creditados como despesa financeira, deverá
Alternativas
Respostas
21: E
22: C
23: A
24: C
25: D
26: A
27: A
28: D
29: C
30: B
31: B
32: B
33: D
34: A
35: A
36: A
37: C
38: B
39: E
40: D