Questões de Concurso Comentadas para profissional básico - ciências contábeis

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Q73514 Contabilidade Geral
Analise o conceito a seguir.

Imagem 002.jpg

Esse é o conceito de
Alternativas
Q73512 Contabilidade Geral
Uma sociedade anônima de capital autorizado apresentou as seguintes informações, com valores em reais.

Imagem 001.jpg

Com base nos dados acima e no conceitual contábil da matéria, o capital a realizar da sociedade, em reais, é
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Q47129 Espanhol

Enlazando los tres textos se puede llegar a la conclusión que
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Q47128 Espanhol
"(1)El súbito endeudamiento de las familias españolas fue una de las señales más nítidas de que la burbuja se hinchaba. (2)Como lo fue que la tasa de ahorro cayera hasta niveles mínimos en la historia moderna, cerca del 10%. (3)La economía española se situó más cerca que nunca del modelo imperante en EE UU y Reino Unido, los paraísos del consumismo: mínimo ahorro familiar y deuda masiva."

El fragmento anterior está formado por tres partes, acerca de las cuales se puede decir que
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Q47126 Espanhol
Las opiniones de los economistas que se vuelcan hacia el endeudamiento y el ahorro se apoyan a menudo en argumentos distintos. Marque la alternativa en la cual NO se presenta un aspecto dubitativo.
Alternativas
Q47124 Espanhol
"... la economía y la política monetaria, en todo el mundo, se manejan a punta de corazonadas ..." (líneas 28 a 30)

Tomándose el texto como base, en el trozo anterior la expresión subrayada se acerca semánticamente al sentido presente en
Alternativas
Q47123 Espanhol
En las opciones abajo la única en que el articulista NO se incluye en el cuerpo del texto es
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Q47122 Espanhol
Claudio Silva a veces se vale de la ironía de forma explícita, tal como en la opción que se presenta abajo, al referirse a
Alternativas
Q47121 Espanhol
En los renglones 9 y 20 los periodos empiezan por dos conectores lingüísticos respectivamente "no obstante" y "sin embargo", que introducen a seguir una idea de
Alternativas
Q47120 Espanhol
Marque la opción que representa un punto de vista divergente de la opinión del autor.
Alternativas
Q14317 Contabilidade Geral
Em 2007, a Cia. Zarca S/A, tributada pelo lucro real, antes de fazer a sua declaração anual do Imposto de Renda ano base 2006, fez as seguintes anotações de despesas incluídas na apuração do resultado do exercício, em reais, evidenciadas na Demonstração do Resultado, encerrado em 31/12/06:
Imagem 033.jpg
Considerando-se os aspectos técnicos conceituais e a legislação tributária do Imposto de Renda, o valor de adições temporárias, a ser incluído no LALUR, para determinação do lucro real, em reais, é
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Q14315 Meio Ambiente
Comissão Mundial sobre o Meio Ambiente e Desenvolvimento (WCED) adota a seguinte definição: "o desenvolvimento que satisfaz as necessidades do presente sem comprometer as habilidades das futuras gerações de satisfazerem suas necessidades".
Com tal definição o aludido órgão está apresentando o conceito de
Alternativas
Q14295 Contabilidade Geral

Imagem 020.jpg

Na Demonstração do Fluxo de Caixa (DFC), método direto, Atividades Operacionais, o valor dos Pagamentos a Fornecedores, em reais, é
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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
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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
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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)
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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
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
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
Respostas
21: C
22: C
23: A
24: C
25: A
26: E
27: C
28: A
29: A
30: B
31: E
32: D
33: B
34: C
35: B
36: C
37: B
38: D
39: C
40: A