Uma sociedade empresária foi constituída em 01/01/2024, com o objetivo de trabalhar com venda de material escolar a partir de
01/02/2024.
No mês de janeiro, aconteceram as seguintes transações:
• Integralização de capital social pelos sócios: R$400.000
• Pagamento antecipado do aluguel anual do depósito:
R$36.000.
• Compra à vista de estoque: R$80.000.
• Pagamento antecipado do aluguel anual do local em que irão
ocorrer as atividades administrativas: R$60.000.
• Compra à vista de móveis e computadores para utilizar no
negócio: R$45.000.
• Compra à vista de veículo para ser utilizado no transporte de
empregados: R$50.000.
• Pagamento antecipado do seguro anual do veículo: R$12.000.
• Recebimento de caixa referente à empréstimo bancário para
pagamento em 9 meses, com incidência de juros a partir de
fevereiro: R$100.000.
Assinale a opção que indica o fluxo de caixa consumido pela atividade operacional, em janeiro de 2024.
Em 31/12/2023, uma loja de roupas, em sua demonstração do
resultado do exercício, apresentou as despesas a seguir.
• Custo das mercadorias vendidas: R$100.000;
• Salários de empregados: R$30.000;
• Aluguel: R$20.000;
• Perda com a redução ao valor recuperável de ativo: R$12.000;
• Eletricidade: R$18.000.
Na Demonstração do Valor Adicionado da loja, em 31/12/2023,
foram classificados como insumos adquiridos de terceiros:
De acordo com o Pronunciamento Técnico CPC 00 (R2), a Estrutura Conceitual para Relatório Financeiro contribui para a missão de
desenvolver pronunciamentos que tragam aos mercados financeiros
De acordo com o Pronunciamento Técnico CPC 25- Provisões,
Passivos Contingentes e Ativos Contingentes, deve-se reconhecer
no Balanço Patrimonial, apenas
Em 01/05/2022, uma sociedade empresária de auditoria contábil
adquiriu cadeiras para serem utilizadas por seus empregados por
R$29.000. O frete para a entrega das cadeiras foi de R$1.000.
A sociedade empresária estimava utilizar as cadeiras durante 10
anos e distribuí-las a seus empregados.
Em 31/12/2022, a sociedade empresária realizou o teste de
recuperabilidade de seus ativos imobilizados e constatou que o
valor em uso das cadeiras era estimado em R$25.000, enquanto o
valor justo era estimado em R$28.500. Ainda, foi estimado que,
para alienar as cadeiras, seriam incorridas despesas de venda de
R$800.
Assinale a opção que indica o valor contábil aproximado das
cadeiras em 31/12/2023, considerando que a sociedade
empresária usa o método da linha reta para depreciar os seus
ativos imobilizados.
Para obter evidência de auditoria, um auditor independente realizou o exame de registros e documentos, internos e externos,
em papel e em forma eletrônica.
Assinale a opção que indica o procedimento realizado pelo auditor.
Em um arrendamento classificado como operacional, o arrendador deve reconhecer os recebimentos periódicos do arrendamento
como
Uma fábrica de acessórios produz e vende dois tipos de bolsas, com dois e com quatro zíperes, pelos preços unitários de,
respectivamente, R$100 e R$160.
Os custos unitários variáveis das bolsas com dois e com quatro zíperes são, respectivamente, de R$40 e R$60. Além disso, a
fábrica paga aos vendedores uma comissão de 10% sobre o preço de venda. Ainda, os custos fixos semestrais são de R$15.000.
Em 31/12/2023, não havia estoque inicial. No primeiro semestre de 2024, a demanda por bolsas com dois zíperes era de 400
unidades e, com quatro zíperes, de 250 unidades.
Em 01/01/2024, os empregados da fábrica foram avisados que havia, em estoque, 1.200 zíperes e não seria possível adquirir mais.
No semestre, a produção utilizou todos os zíperes disponíveis, de modo a maximizar o lucro. Todas as bolsas produzidas no semestre
foram vendidas.
Assinale a opção que indica o lucro operacional da fábrica, em 30/06/2024.
Uma sociedade empresária avalia o sucesso de seus negócios por meio do cálculo do Valor Econômico Agregado (EVA).
Para aumentar o EVA no curto prazo, a sociedade empresária deve
Read Text I and answer the six questions that follow it:
Text I
Office Culture
Companies are clawing to bring back pre-pandemic perks and that 'family'
feeling – but employees want something more tangible.
Many employers are calling employees back into offices, trying
to restore the workplace of pre-pandemic days. Along with filling
seats, they're also looking to bring back another relic: office
culture.
Pre-2020, office culture was synonymous with the 'cool' office:
think places to lounge, stocked pantries and in-office happy hours
that went all out; or luxe retreats and team-building exercises
meant to foster the feeling of 'family'. In past years, these perks
drew many workers to the office – in some cases, entire companies
defined themselves by their office cultures.
The world of work looks and feels entirely different than just a
few years ago – yet many companies are still intent on recreating
the office cultures workers left behind as they abandoned their
desks in 2020. While these companies are making some gestures
to adapt – for instance, redesigning spaces to accommodate new
preferences and hybrid-work habits – many are still set on bringing
back what lured in workers before the pandemic.
Yet swaths of employees simply aren't interested in going
backward. Instead of trust-falls and cold brew on tap, employees
are demanding flexible work, equitable pay and a focus on
humanity in the workplace that transcends the perks they sought
years earlier.
Workers' shifting priorities are a natural consequence of the
Covid-19 pandemic, says Georgina Fraser, head of human capital
for global commercial real-estate firm CBRE. "The pandemic gave
us autonomy in a way that we haven't had previously," she says.
"It gave us the opportunity to choose how we structured our
working days."
And now that workers have experienced that level of work-life
balance, they won't settle for less. Fraser adds: "Post-pandemic,
we saw a resurgence of people being very vocal about what they
wanted and needed, not just from office culture, but from the
wider world."
Now, she says, workers aren't shy about "wanting to be seen
as a whole human – and that filters down to their physical location,
how [employers] manage them, what support they receive and
how [employers] integrate technologies between home and office
in order to support them".
One major factor in this changing attitude is that many
employees feel office culture simply isn't applicable in a remote and hybrid-first world, where the physical office can feel
superfluous. Now that the workplace doesn't serve as the culture
hub it once did, "companies have really struggled to redefine the
role of the office", says Lewis Beck, CBRE's head of workplace for
Europe. Office culture that was once meant to get employees
excited doesn't have the same pull when workplaces are only one third full.
Adapted from: https://www.bbc.com/worklife/article/20240229-office-culture-is dead w
Analyse the statements below based on Text I.
I. Before the Covid-19 pandemic, office culture was understood
as a concept requiring state-of-the-art technological skills from
workers.
II. In the past, employees loathed going to fancy resorts.
III. Post pandemic workers have priorities other than office perks.
Choose the correct answer:
Text II
A river in flux
MANAUS, BRAZIL—Jochen Schöngart darts back and forth
along an escarpment just above the Amazon River, a short water
taxi ride from downtown Manaus, Brazil. It’s still early this October
morning in 2023, but it’s already hot and his face is beaded with
sweat. “Look, there’s a piece of ceramic!” he says, nodding to a
worn shard lodged between boulders, likely a relic of an earlier
civilization. It’s not the only one.
Schöngart, a forest scientist at the National Institute of
Amazon Research (INPA), stoops and stares at the bedrock at his
feet. Well below the river’s normal level for this time of year, the
rock bears a gallery of life-size faces, perhaps carved during a
megadrought 1000 years ago. Now, they have been exposed again
by a new drought, the worst in the region’s modern history.
In the previous 4 months, only a few millimeters of rain have
fallen in this city of 2 million at the confluence of the Negro and
Amazon rivers. Normally it gets close to a half a meter during the
same period. The Amazon sank steadily beginning in June, as it
does most years during the dry season. But by mid-October, the
port’s river gauge reached the lowest level observed since the
record began in 1902. Freighters coming up from the Atlantic
Ocean—the city’s primary supply line—were blocked by shoals.
Factories furloughed workers.
Making matters worse, the drought coincided with a series of
week-long heat waves. In September and October, withering
conditions persisted across the Amazon, and temperatures here
peaked at 39°C, 6°C above normal. Desiccated jungle set ablaze by
farmers enveloped the city in choking smoke. Then, in the season’s
most freakish episode, a sandstorm blotted out the Sun.
Drought and heat are only half of the story of the changes
unfolding in the heart of the world’s largest rainforest. Schöngart
and collaborators’ research on the river here has shown that for
decades, while dry-season low water has been plummeting, rainyseason high water has been rising. The city has experienced
frequent major flooding in recent years because of heavy rains
across much of the Amazon Basin, forcing the officials to erect
temporary wooden walkways above streets of the historic
waterfront.
Schöngart and other researchers expect such changes to
intensify as global climate warms. The current drought provided a
grim preview, killing river dolphins and fish, and threatening
livelihoods for communities along the river. If the combination of
higher highs and lower lows becomes the new norm, the
ramifications could extend throughout the Amazon Basin and even
beyond, threatening the very existence of the forest—which
harbors much of the planet’s biodiversity, has a far-reaching
influence over regional and global climate, and sustains millions of
people.
“We are undergoing massive changes in the hydrological
cycle” of the Amazon Basin, Schöngart says. The question now, he
says, is whether its ecosystems and people can adapt.
Adapted from: https://www.science.org/content/article/amazon-river-may-altered-forever-climate-change
The situation described in the 5th paragraph is:
Text I
Office Culture
Companies are clawing to bring back pre-pandemic perks and that 'family'
feeling – but employees want something more tangible.
Many employers are calling employees back into offices, trying
to restore the workplace of pre-pandemic days. Along with filling
seats, they're also looking to bring back another relic: office
culture.
Pre-2020, office culture was synonymous with the 'cool' office:
think places to lounge, stocked pantries and in-office happy hours
that went all out; or luxe retreats and team-building exercises
meant to foster the feeling of 'family'. In past years, these perks
drew many workers to the office – in some cases, entire companies
defined themselves by their office cultures.
The world of work looks and feels entirely different than just a
few years ago – yet many companies are still intent on recreating
the office cultures workers left behind as they abandoned their
desks in 2020. While these companies are making some gestures
to adapt – for instance, redesigning spaces to accommodate new
preferences and hybrid-work habits – many are still set on bringing
back what lured in workers before the pandemic.
Yet swaths of employees simply aren't interested in going
backward. Instead of trust-falls and cold brew on tap, employees
are demanding flexible work, equitable pay and a focus on
humanity in the workplace that transcends the perks they sought
years earlier.
Workers' shifting priorities are a natural consequence of the
Covid-19 pandemic, says Georgina Fraser, head of human capital
for global commercial real-estate firm CBRE. "The pandemic gave
us autonomy in a way that we haven't had previously," she says.
"It gave us the opportunity to choose how we structured our
working days." And now that workers have experienced that level of work-life
balance, they won't settle for less. Fraser adds: "Post-pandemic,
we saw a resurgence of people being very vocal about what they
wanted and needed, not just from office culture, but from the
wider world."
Now, she says, workers aren't shy about "wanting to be seen
as a whole human – and that filters down to their physical location,
how [employers] manage them, what support they receive and
how [employers] integrate technologies between home and office
in order to support them".
One major factor in this changing attitude is that many
employees feel office culture simply isn't applicable in a remote and hybrid-first world, where the physical office can feel
superfluous. Now that the workplace doesn't serve as the culture
hub it once did, "companies have really struggled to redefine the
role of the office", says Lewis Beck, CBRE's head of workplace for
Europe. Office culture that was once meant to get employees
excited doesn't have the same pull when workplaces are only one third full.
Adapted from: https://www.bbc.com/worklife/article/20240229-office-culture-is dead
If stocked pantries (2nd paragraph) are available in the office,
peckish employees will have a place where they can grab a(n)
Administração Pública Indireta é o conjunto de entidades que
possuem personalidade jurídica própria, criadas pelo Estado para
desempenhar atividades administrativas descentralizadas. Essas
entidades são responsáveis por executar serviços públicos
específicos ou de interesse público, complementando as funções
da administração pública direta.
Assinale a opção que apresenta características de uma empresa
pública.
As noções básicas de licitações e contratos nas empresas estatais envolvem a compreensão dos procedimentos legais e
administrativos que regem a aquisição de bens e serviços por essas entidades.
Assinale a opção que se refere à formação e extinção de parcerias e associações, à aquisição e alienação de participação em
sociedades e às operações no mercado de capitais, conforme a regulação do órgão competente.
Assinale a opção que indica a frase em que o vocábulo lá mostra antecedente expresso.
