Julgue o item a seguir, relativo aos princípios gerais da contabilidade das instituições reguladas pelo BCB, instrumentos financeiros e a operações de crédito.
As ações e cotas recebidas em bonificação, sem custo para a instituição, não alteram o valor de custo das aplicações no capital de outra sociedade, e a quantidade das novas ações ou
cotas é desconsiderada para a determinação do custo médio unitário.
Em relação a ativos não financeiros mantidos para venda pelas instituições financeiras, ativo intangível, provisões, contingências e patrimônio, julgue os itens seguintes.
Os ativos intangíveis recebidos em doação, atendidos os requisitos legais e regulamentares, devem ser registrados pelo seu valor de mercado, com possibilidade de registro no
ativo circulante.
Priscila e Lucas tiveram filhos muito cedo. Com 20 anos, Priscila teve Hugo, com Pedro. Com 19 anos, Lucas teve Vitória, com Larissa.
Priscila e Lucas começaram a namorar quando seus filhos ainda eram bebês e se casaram tempos depois. Após vinte anos de casamento, sempre morando com os filhos, decidiram se divorciar. Durante todo esse tempo, Priscila cuidou de Vitória como se fosse mãe dela, contribuindo, inclusive, com as despesas da menina. Lucas, por sua vez, nunca teve paciência com as crianças e não desenvolveu com Hugo um relacionamento próximo, apesar de viverem na mesma casa. Os gastos específicos do menino sempre foram custeados por Priscila e por Pedro.
Sobre os fatos narrados, segundo o ordenamento jurídico brasileiro, assinale a afirmativa correta.
Text I
Shock of the old: Believe it or not, battery-powered vehicles
have been around since Victorian times.
The history of the electric car is surprisingly enraging. If you
imagine early electric vehicles at all (full disclosure: I didn’t until
recently), it will probably be as the quixotic and possibly dangerous
dream of a few eccentrics, maybe in the 1920s or 1930s, when
domestic electrification became widespread. It’s easy to imagine
some stiff-collared proto-Musk getting bored of hunting and
affairs, eyeing his newly installed electric lights speculatively, then
wreaking untold havoc and mass electrocutions. The reality is
entirely different.
By 1900, a third of all cars on the road in the US were electric;
we’re looking at the history of a cruelly missed opportunity, and it
started astonishingly early. The Scottish engineer Robert Anderson
had a go at an electric car of sorts way back in the 1830s, though
his invention was somewhat stymied by the fact rechargeable
batteries were not invented until 1859, making his crude carriage
something of a one-trick pony (and far less useful than an actual
pony).
It’s debatable whether or not Scotland was ready for this brave
new world anyway: in 1842, Robert Davidson (another Scot, who
had, a few years earlier, also tried his hand at an electric vehicle)
saw his electric locomotive Galvani “broken by some malicious
hands almost beyond repair” in Perth. The contemporary
consensus was that it was attacked by railway workers fearful for
their jobs.
Despite this unpromising start, electric vehicles had entered
widespread commercial circulation by the start of the 20th
century, particularly in the US. Electric cabs crisscrossed
Manhattan, 1897’s bestselling US car was electric and, when he
was shot in 1901, President McKinley was taken to hospital in an
electric ambulance. London had Walter Bersey’s electric taxis, and
Berlin’s fire engines went electric in 1908; the future looked bright,
clean and silent.
By the 1930s, however, the tide had definitively turned against
electric, cursed by range limitations and impractical charging times
while petrol gained the upper hand thanks partly – and ironically –
to the electric starter motor. The Horseless Age magazine, which
vehemently backed the petrol non-horse, would have been
delighted. There was a brief resurgence of interest in the late
1960s, when the US Congress passed a bill promoting electrical
vehicle development, but nothing much actually happened until
the Nissan Leaf sparked interest in 2009. Electric still isn’t quite
there yet, battling infrastructure and battery problems that might
have been familiar to Anderson and friends.
Adapted from The Guardian, Tuesday 24 October 2023, p. 6
https://www.theguardian.com/lifeandstyle/series/shock-of-the-old/2023/oct/24/all
Based on the text, mark the statements below as TRUE (T) or FALSE (F).
( ) The history of electric cars has been fraught with flawed
assumptions.
( ) Robert Anderson’s invention in the 1830s was triggered off by
the launching of rechargeable batteries.
( ) The 19th century Scottish locomotive engineer is said to have
quashed social resistance.
The statements are, respectively,
A sociedade empresária XYZ Fábrica e Comercialização Digital S.A., por meio do site de um representante empresarial autônomo, vende os bens informáticos que fabrica.
Gláucia, estudante universitária, em 23 de junho de 2024, realizou a compra na internet de um desktop e dois monitores. Os produtos seriam destinados aos seus estudos e ao estágio na modalidade home office, que começaria em 1º de julho. Até a presente data os produtos não chegaram. A sociedade empresária informou que não os possui em estoque, e a fábrica encontra−se com carência de matéria−prima.
Sobre a hipótese apresentada, com base no Código de Defesa do Consumidor, assinale a afirmativa correta.
