Questões de Concurso Público METRÔ-SP 2019 para Analista Desenvolvimento Gestão Júnior – Ciências Contábeis
Foram encontradas 60 questões
As massas dos objetos A, B e C satisfazem as seguintes relações:
− as massas de A e B, somadas, excedem em 13 kg a média das massas de B e C;
− subtraindo-se de 79 kg o quádruplo da massa de C, obtém-se a soma da massa de A com o dobro da massa de B.
Assim, a soma das massas de A, B e C, em kg, é igual a
the Metrorail trains can be crowded with commuters during rush hour and when there is a big event going on downtown,
taking the Washington Metro is usually cheaper and easier than finding a place to park in the city. Several Metro stations are helpful
sightseeing stops.
the Metrorail trains can be crowded with commuters during rush hour and when there is a big event going on downtown,
taking the Washington Metro is usually cheaper and easier than finding a place to park in the city. Several Metro stations are helpful
sightseeing stops.
The London Underground
The London Underground (also known simply as the Underground, or by its nickname the Tube) is a public rapid transit system serving London, England and some parts of the adjacent counties of Buckinghamshire, Essex and Hertfordshire in the United Kingdom.
The Underground has its origins in the Metropolitan Railway, the world's first underground passenger railway. Opened in January 1863, it is now part of the Circle, Hammersmith & City and Metropolitan lines; the first line to operate underground electric traction trains, the City & South London Railway in 1890, is now part of the Northern line. The network has expanded to 11 lines, and in 2017/18 carried 1.357 billion passengers, making it the world's 11th busiest metro system. The 11 lines collectively handle up to 5 million passengers a day.
Despite its name, only 45% of the system is underground in tunnels, with much of the network in the outer environs of London being on the surface.
As of 2015, 92% of operational expenditure is covered by passenger fares.
Early years
The idea of an underground railway linking the City of London with the urban centre was proposed in the 1830s, and the Metropolitan Railway was granted permission to build such a line in 1854. To prepare construction, a short test tunnel was built in 1855 in Kibblesworth, a small town with geological properties similar to London. This test tunnel was used for two years in the development of the first underground train, and was later, in 1861, filled up. The world's first underground railway opened in January 1863 between Paddington and Farringdon using gas-lit wooden carriages hauled by steam locomotives.
While steam locomotives were in use on the Underground there were I health reports. There were many instances of passengers collapsing whilst travelling, due to heat and pollution, leading for calls to clean the air through the installation of garden plants. The Metropolitan even encouraged beards for staff to act as an air filter. There were other reports claiming beneficial outcomes of using the Underground, including the designation of Great Portland Street as a "sanatorium for [sufferers of ...] asthma and bronchial complaints", tonsillitis could be cured with acid gas and the Twopenny Tube cured anorexia.
During the war many tube stations were used as air-raid shelters. On 3 March 1943, a test of the air-raid warning sirens, together with the firing of a new type of anti-aircraft rocket, resulted in a crush of people attempting to take shelter in Bethnal Green Underground station. A total of 173 people, including 62 children, died, making this both the worst civilian disaster of World War II, and the largest loss of life in a single incident on the London Underground network.
A different kind of accident occurred on 28 February 1975, a southbound train on the Northern City Line failed to stop at its Moorgate terminus and crashed into the wall at the end of the tunnel, in the Moorgate tube crash. There were 43 deaths and 74 injuries, the greatest loss of life during peacetime on the London Underground.
A few years later, on 18 November 1987, fire broke out in an escalator at King's Cross St. Pancras tube station. The resulting
fire cost the lives of 31 people and injured a further 100. London Underground were strongly criticised in the aftermath for their attitude
to fires underground, and publication of the report into the fire led to the resignation of senior management of both London
Underground and London Regional Transport. To comply with new safety regulations issued as a result of the fire, and to combat
graffiti, a train refurbishment project was launched in July 1991.
(Adapted from: https://en.wikipedia.org)
The London Underground
The London Underground (also known simply as the Underground, or by its nickname the Tube) is a public rapid transit system serving London, England and some parts of the adjacent counties of Buckinghamshire, Essex and Hertfordshire in the United Kingdom.
The Underground has its origins in the Metropolitan Railway, the world's first underground passenger railway. Opened in January 1863, it is now part of the Circle, Hammersmith & City and Metropolitan lines; the first line to operate underground electric traction trains, the City & South London Railway in 1890, is now part of the Northern line. The network has expanded to 11 lines, and in 2017/18 carried 1.357 billion passengers, making it the world's 11th busiest metro system. The 11 lines collectively handle up to 5 million passengers a day.
Despite its name, only 45% of the system is underground in tunnels, with much of the network in the outer environs of London being on the surface.
As of 2015, 92% of operational expenditure is covered by passenger fares.
Early years
The idea of an underground railway linking the City of London with the urban centre was proposed in the 1830s, and the Metropolitan Railway was granted permission to build such a line in 1854. To prepare construction, a short test tunnel was built in 1855 in Kibblesworth, a small town with geological properties similar to London. This test tunnel was used for two years in the development of the first underground train, and was later, in 1861, filled up. The world's first underground railway opened in January 1863 between Paddington and Farringdon using gas-lit wooden carriages hauled by steam locomotives.
While steam locomotives were in use on the Underground there were I health reports. There were many instances of passengers collapsing whilst travelling, due to heat and pollution, leading for calls to clean the air through the installation of garden plants. The Metropolitan even encouraged beards for staff to act as an air filter. There were other reports claiming beneficial outcomes of using the Underground, including the designation of Great Portland Street as a "sanatorium for [sufferers of ...] asthma and bronchial complaints", tonsillitis could be cured with acid gas and the Twopenny Tube cured anorexia.
During the war many tube stations were used as air-raid shelters. On 3 March 1943, a test of the air-raid warning sirens, together with the firing of a new type of anti-aircraft rocket, resulted in a crush of people attempting to take shelter in Bethnal Green Underground station. A total of 173 people, including 62 children, died, making this both the worst civilian disaster of World War II, and the largest loss of life in a single incident on the London Underground network.
A different kind of accident occurred on 28 February 1975, a southbound train on the Northern City Line failed to stop at its Moorgate terminus and crashed into the wall at the end of the tunnel, in the Moorgate tube crash. There were 43 deaths and 74 injuries, the greatest loss of life during peacetime on the London Underground.
A few years later, on 18 November 1987, fire broke out in an escalator at King's Cross St. Pancras tube station. The resulting
fire cost the lives of 31 people and injured a further 100. London Underground were strongly criticised in the aftermath for their attitude
to fires underground, and publication of the report into the fire led to the resignation of senior management of both London
Underground and London Regional Transport. To comply with new safety regulations issued as a result of the fire, and to combat
graffiti, a train refurbishment project was launched in July 1991.
(Adapted from: https://en.wikipedia.org)
The London Underground
The London Underground (also known simply as the Underground, or by its nickname the Tube) is a public rapid transit system serving London, England and some parts of the adjacent counties of Buckinghamshire, Essex and Hertfordshire in the United Kingdom.
The Underground has its origins in the Metropolitan Railway, the world's first underground passenger railway. Opened in January 1863, it is now part of the Circle, Hammersmith & City and Metropolitan lines; the first line to operate underground electric traction trains, the City & South London Railway in 1890, is now part of the Northern line. The network has expanded to 11 lines, and in 2017/18 carried 1.357 billion passengers, making it the world's 11th busiest metro system. The 11 lines collectively handle up to 5 million passengers a day.
Despite its name, only 45% of the system is underground in tunnels, with much of the network in the outer environs of London being on the surface.
As of 2015, 92% of operational expenditure is covered by passenger fares.
Early years
The idea of an underground railway linking the City of London with the urban centre was proposed in the 1830s, and the Metropolitan Railway was granted permission to build such a line in 1854. To prepare construction, a short test tunnel was built in 1855 in Kibblesworth, a small town with geological properties similar to London. This test tunnel was used for two years in the development of the first underground train, and was later, in 1861, filled up. The world's first underground railway opened in January 1863 between Paddington and Farringdon using gas-lit wooden carriages hauled by steam locomotives.
While steam locomotives were in use on the Underground there were I health reports. There were many instances of passengers collapsing whilst travelling, due to heat and pollution, leading for calls to clean the air through the installation of garden plants. The Metropolitan even encouraged beards for staff to act as an air filter. There were other reports claiming beneficial outcomes of using the Underground, including the designation of Great Portland Street as a "sanatorium for [sufferers of ...] asthma and bronchial complaints", tonsillitis could be cured with acid gas and the Twopenny Tube cured anorexia.
During the war many tube stations were used as air-raid shelters. On 3 March 1943, a test of the air-raid warning sirens, together with the firing of a new type of anti-aircraft rocket, resulted in a crush of people attempting to take shelter in Bethnal Green Underground station. A total of 173 people, including 62 children, died, making this both the worst civilian disaster of World War II, and the largest loss of life in a single incident on the London Underground network.
A different kind of accident occurred on 28 February 1975, a southbound train on the Northern City Line failed to stop at its Moorgate terminus and crashed into the wall at the end of the tunnel, in the Moorgate tube crash. There were 43 deaths and 74 injuries, the greatest loss of life during peacetime on the London Underground.
A few years later, on 18 November 1987, fire broke out in an escalator at King's Cross St. Pancras tube station. The resulting
fire cost the lives of 31 people and injured a further 100. London Underground were strongly criticised in the aftermath for their attitude
to fires underground, and publication of the report into the fire led to the resignation of senior management of both London
Underground and London Regional Transport. To comply with new safety regulations issued as a result of the fire, and to combat
graffiti, a train refurbishment project was launched in July 1991.
(Adapted from: https://en.wikipedia.org)
Gastos legais para preparação do contrato de compra do prédio .......................................................... R$ 126.000,00 Gastos com reforma para adequação ao uso da ABC S/A ..................................................................... R$ 350.000,00 Gastos com aquisição de seguro do prédio (período de 1 ano) ............................................................. R$ 120.000,00 Gastos com salário da equipe de controle de acesso ao prédio ............................................................. R$ 150.000,00
O novo ativo imobilizado da ABC deve ser reconhecido em seu balanço patrimonial pelo valor de, em reais,
A empresa Jabaquara adquiriu alguns ativos da Empresa Tucuruvi em 01/jan/X0 por R$ 2.400.000,00. Nessa data, os ativos adquiridos apresentavam os seguintes valores justos:
Terreno:................................................................................................................................................... R$ 400.000,00
Prédio: .................................................................................................................................................... R$ 600.000,00
Máquinas e equipamentos: .................................................................................................................... R$ 900.000,00
Em 01/jul/X1, um concorrente lançou um novo produto no mercado que impactará na avaliação dos ativos elencados anteriormente, já que o novo produto revolucionou a forma de produção dos ativos da Jabaquara.
Na tabela abaixo, são apresentados os valores referentes às avaliações desses imobilizados da Jabaquara:
O valor da perda por redução ao valor recuperável de cada um desses ativos da empresa Jabaquara, em 01/Jul/X1, é
A empresa XYZ apresentou a seguinte Demonstração do Resultado do Exercício para o ano fiscal findo em 31/dez/20X3:
Receita de vendas R$ 17.600,00
Despesa de depreciação (R$ 300,00)
Outras despesas operacionais (R$ 14.800,00)
Imposto de renda (R$ 100,00)
Lucro líquido R$ 2.400,00
As mudanças nos ativos e passivos circulantes para o mesmo período são divulgadas abaixo:
Conta patrimonial Montante da variação Sentido da variação da conta patrimonial
Contas a receber R$ 880,00 Diminuição
Estoques R$ 100,00 Aumento
Despesas antecipadas R$ 200,00 Diminuição
Contas a pagar R$ 180,00 Diminuição
Outros passivos circulantes R$ 350,00 Aumento
Considerando que tanto o imposto de renda quanto as outras despesas operacionais foram pagas dentro do exercício fiscal de 20X3, o valor computado no fluxo de caixa operacional para XYZ, gerado pela atividade operacional foi, em reais,
A empresa Trilho e Trilha vende apenas um modelo exclusivo e patenteado de bota para esportes ao ar livre. No ano fiscal de X5, ela elaborou a Demonstração do Resultado do Exercício para fins gerenciais conforme a tabela abaixo:
Receita de Vendas R$ 800.000,00
Custos variáveis (R$ 225.000,00)
Custos fixos (R$ 300.000,00)
Despesas variáveis (R$ 10.000,00)
Despesas fixas (R$ 200.000,00)
Lucro operacional R$ 65.000,00
No período em questão, foram produzidos e vendidos 8.000 pares de botas. Em 31/dez/X5, não houve saldo remanescente em estoque de produto em processamento e tampouco em estoque de produto acabado.
Considerando uma unidade sendo um par de botas, a Margem de Contribuição unitária (MCu) para a empresa Trilho e Trilha é, em reais,
Atenção: Para responder à questão considere as informações a seguir.
A empresa Camarão&Polvo faz o processamento de frutos do mar para revenda de congelados em supermercados. Sua fábrica possui três departamentos operacionais (Limpar, Embalar e Congelar).
A tabela abaixo apresenta os valores para o ano de X1 referentes aos custos indiretos de fabricação, e quantidade de horas de mão de obra direta e horas-máquina consumidas no período.
Para a produção de camarão congelado, o consumo de horas foi distribuído da seguinte maneira:
I. Departamento “Limpar”: 8.000 horas de mão de obra direta; 600 horas-máquina.
II. Departamento “Embalar”: 3.000 horas de mão de obra direta; 1.500 horas-máquina.
III. Departamento “Congelar”: 1.000 horas de mão de obra direta; 3.500 horas-máquina.
Considerando que o rateio do custo indireto total é feito por meio de uma taxa única em função do total das horas-máquina
consumidas, o valor de custo indireto de fabricação total alocado ao produto camarão, é, em reais,
Atenção: Para responder à questão considere as informações a seguir.
A empresa Camarão&Polvo faz o processamento de frutos do mar para revenda de congelados em supermercados. Sua fábrica possui três departamentos operacionais (Limpar, Embalar e Congelar).
A tabela abaixo apresenta os valores para o ano de X1 referentes aos custos indiretos de fabricação, e quantidade de horas de mão de obra direta e horas-máquina consumidas no período.
Para a produção de camarão congelado, o consumo de horas foi distribuído da seguinte maneira:
I. Departamento “Limpar”: 8.000 horas de mão de obra direta; 600 horas-máquina.
II. Departamento “Embalar”: 3.000 horas de mão de obra direta; 1.500 horas-máquina.
III. Departamento “Congelar”: 1.000 horas de mão de obra direta; 3.500 horas-máquina.
A empresa SóGraxa vende um único produto que lubrifica trilhos de trem. Em jul/X3, a SóGraxa havia vendido 40.000 unidades do produto, com preço unitário a R$ 15,00. Na produção, os gastos com matéria-prima totalizavam R$ 1,50/unidade e, de mão de obra direta, R$ 1,00/unidade. A empresa gastava cerca de R$ 0,40/unidade para divulgar seu produto em anúncios patrocinados na internet, além de ter custos fixos mensais de R$ 100.000,00.
Para aumentar a produção, a empresa estuda otimizar os processos por meio da aquisição de novas máquinas, o que incrementa os custos fixos em 100%. Em contrapartida, os gastos com mão de obra direta cairão pela metade.
Considerando o novo cenário de custos, o ponto de equilíbrio de vendas, em unidades, deve ser
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