Questões de Concurso Público SEGEP-MA 2016 para Técnico da Receita Estadual - Arrecadação e Fiscalização de Mercadorias em Trânsito - Conhecimentos Gerais

Foram encontradas 10 questões

Q720485 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.
    The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession
    If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

(Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit)

A alternativa que preenche corretamente a lacuna I é
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Q720486 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.
    The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession
    If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

(Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit)

A conjunção However, no primeiro parágrafo, pode ser substituída – sem alteração de sentido – por
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Q720487 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.
    The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession
    If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

(Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit)

A alternativa que preenche corretamente a lacuna II é
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Q720488 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.
    The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession
    If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

(Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit)

Segundo o texto, mercadorias em trânsito
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Q720489 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
O significado do verbo collapsing (1º parágrafo), conforme empregado no texto, é
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Q720490 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
Um sinônimo para unveiled (2º parágrafo), conforme usado no texto, é
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Q720491 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
Segundo o texto,
Alternativas
Q720492 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
De acordo com o texto, o candidato republicano
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Q720493 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
Em relação às faixas do imposto sobre a renda, Donald Trump apresentou, no ano passado, um plano que propunha
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Q720494 Inglês

Atenção: Para responder à questão, considere o texto abaixo.

    Donald Trump on Monday proposed collapsing the federal income tax rate from seven brackets down to three and called for allowing child-care expenses to be exempt from taxation in a speech allies hope will help the GOP presidential nominee turn the page on a tumultuous period some Republicans fear has severely damaged his campaign.
    Overall, Trump offered few new details behind his economic vision, which he unveiled as a candidate last year. One notable exception was his call to enable families to "fully deduct" child-care expenses from their taxes. Some such expenses are already deductible; experts say that the additional amounts will largely benefit middle- and upper middle-class families.
    On tax rates, business mogul said he would work with House Republicans and use the same three brackets they have proposed: 12 percent, 25 percent and 33 percent. Previously, Trump proposed tax brackets of 0 percent, 10 percent, 20 percent and 25 percent.
    "For many American workers, their tax rate will be zero," said Trump.
    The GOP nominee continued to leave large question marks about how he would pay for his plans and avoid ballooning the federal budget deficit. He included no new details on how he would limit the cost of his tax reform plan, which analysts have estimated would reduce federal revenues by as much as $10 trillion over a decade. His child-care expense plan would presumably raise that cost even further.
    Trump released a tax plan last year that would reduce the top income tax rate from 39.6 percent to 25 percent and bring down the top corporate rate from 35 percent to 15 percent. The plan would eliminate the estate tax and reduce tax rates to 10 percent for households earning $100,000 or less.
    Trump also did not spell out any federal spending cuts. In his remarks, Trump said he would offer more details in the coming weeks.

    (Adapted from https://www.washingtonpost.com/news/post-politics/wp/2016/08/08/trump-to-call-for-excluding-child-care-costs-
    from-taxation-as- hetries-to-turn-the-page-on-a-bruising week/?wpisrc=nl_evening&wpmm=1)
D o texto, infere-se que
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Respostas
1: A
2: B
3: C
4: B
5: A
6: A
7: B
8: E
9: C
10: D