Foram encontradas 70 questões.
O Pronunciamento Técnico CPC 26(R2), ao tratar da classificação dos passivos, informa que as competências relativas a gastos com empregados e a outros custos operacionais são parte do capital circulante usado no ciclo operacional normal da entidade.
Com relação à falta de identificação clara do ciclo operacional, o aludido CPC 26(R2) estabelece que o mesmo deva ser considerado com a duração de
Provas
A deliberação CVM n° 676, de 13 de dezembro de 2011, aprova o Pronunciamento Técnico CPC 26(R1) do Comitê de Pronunciamentos Contábeis que estabelece que o conjunto completo das demonstrações contábeis deve ser apresentado pelo menos anualmente.
Estabelece igualmente que, havendo alteração na data do encerramento das demonstrações contábeis e sendo as mesmas apresentadas em período maior ou menor que um ano, a entidade deve divulgar, além do período abrangido pelas demonstrações contábeis, a
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- Demonstrações ContábeisBP: Balanço PatrimonialPassivo
- Normas ContábeisCPCsCPC 00: Estrutura Conceitual Básica
Nos termos do Pronunciamento Conceitual Básico (R1), a mensuração dos elementos das demonstrações contábeis é o processo em que são determinados os seus montantes monetários e a forma como devem ser reconhecidos e apresentados no balanço patrimonial e na demonstração do resultado.
Dentre as bases de mensuração apresentadas nesse Pronunciamento, aquela que estabelece que os passivos são mantidos pelos seus montantes de liquidação é a do
Provas
Disciplina: Contabilidade Pública
Banca: CESGRANRIO
Orgão: BR Distribuidora
Os termos do Pronunciamento Conceitual Básico (R1) contemplam as características qualitativas da informação contábil útil.
Nesse aspecto, são características qualitativas fundamentais da informação contábil útil:
Provas
O Pronunciamento Conceitual Básico (R1) do Comitê de Pronunciamentos Contábeis dispõe sobre a Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro, aprovado pela Deliberação CVM n° 675, de 13 de dezembro de 2011.
Esse Pronunciamento estabelece que a estrutura conceitual, quanto ao seu alcance, dentre outros aspectos conceituais, aborda
Provas
Disciplina: Matemática Financeira
Banca: CESGRANRIO
Orgão: BR Distribuidora
Uma empresa tem uma aplicação em Letras do Tesouro Nacional (sem risco), remuneradas a 8% ao ano e índice de risco não diversificável (coeficiente Beta) de 0,6.
Sabendo-se que a remuneração do mercado é de 11% ao ano, a taxa de retorno mínimo exigido do ativo, pelo modelo de formação de preços (CAPM), em percentual, é
Provas
Disciplina: Matemática Financeira
Banca: CESGRANRIO
Orgão: BR Distribuidora
A administração financeira trata, basicamente, do conjunto de atribuições realizadas pelo administrador, com a utilização da matemática financeira, ferramenta adotada para o estudo da variação do dinheiro ao longo do tempo e que, no processo de tomada de decisão, deve fazer prevalecer o equilíbrio entre o risco envolvido nas aplicações e sua respectiva remuneração.
No que se refere à rentabilidade dos investimentos, a taxa interna de retorno (TIR) é definida como a taxa
Provas
Disciplina: Matemática Financeira
Banca: CESGRANRIO
Orgão: BR Distribuidora
O conceito básico de juros, em matemática financeira, é a remuneração paga ou recebida pela utilização de dinheiro numa determinada unidade de tempo. Os juros tanto podem indicar o pagamento por um empréstimo contraído quanto o recebimento por uma aplicação financeira, mas representam sempre o custo de capital, recebido ou pago, considerado como o aluguel pago pelo uso do dinheiro de terceiros.
Nesse enfoque, a maneira de representar os juros para uma unidade de capital é pela taxa
Provas
- EscritórioMicrosoft OfficeExcelVersões do ExcelExcel 2010
- EscritórioMicrosoft OfficeExcelConceitos Avançados do Excel
Natural gas waits for its moment
Paul Stenquist
asdCars and trucks powered by natural gas make up
a significant portion of the vehicle fleet in many parts
of the world. Iran has more than two million natural gas
vehicles on the road. As of 2009, Argentina had more
5 than 1.8 million in operation and almost 2,000 natural
gas filling stations. Brazil was not far behind. Italy and
Germany have substantial natural gas vehicle fleets.
Is America next?
asdWith natural gas in plentiful supply at bargain
10 prices in the United States, issues that have limited its
use in cars are being rethought, and its market share
could increase, perhaps substantially.
asdAccording to Energy Department Price
Information from July, natural gas offers economic
15 advantages over gasoline and diesel fuels. If a
gasoline-engine vehicle can take you 40 miles on
one gallon, the same vehicle running on compressed
natural gas can do it for about $1.50 less at today’s
prices. To that savings add lower maintenance costs.
20A study of New York City cabs running on natural
gas found that oil changes need not be as frequent
because of the clean burn of the fuel, and exhaust-
system parts last longer because natural gas is less
corrosive than other fuels.
25asdToday, those economic benefits are nullified by
the initial cost of a natural gas vehicle — 20 to 30
percent more than a comparable gasoline-engine
vehicle. But were production to increase significantly,
economies of scale would bring prices down. In an
30 interview by phone, Jon Coleman, fleet sustainability
manager at the Ford Motor Company, said that given
sufficient volume, the selling price of natural gas
vehicles could be comparable to that of conventional
vehicles.
35asdIt may be years before the economic benefits
of natural gas vehicles can be realized, but the
environmental benefits appear to be immediate.
According to the Energy Department’s website,
natural gas vehicles have smaller carbon footprints than
40 gasoline or diesel automobiles, even when taking into
account the natural gas production process, which
releases carbon-rich methane into the atmosphere.
asdThe United States government appears to favor
natural gas as a motor vehicle fuel. To promote the
45 production of vehicles with fewer carbon emissions, it
has allowed automakers to count certain vehicle types
more than once when calculating their Corporate
Average Fuel Economy, under regulations mandating
a fleet average of 54.5 miles per gallon by 2025.
50 Plug-in hybrids and natural gas vehicles can be
counted 1.6 times under the CAFE standards, and
electric vehicles can be counted twice.
asdAdapting natural gas as a vehicle fuel introduces
engineering challenges. While the fuel burns clean, it
55 is less energy dense than gasoline, so if it is burned
in an engine designed to run on conventional fuel,
performance and efficiency are degraded.
asdBut since natural gas has an octane rating of 130,
compared with 93 for the best gasoline, an engine
60 designed for it can run with very high cylinder pressure,
which would cause a regular gasoline engine to knock
from premature ignition. More cylinder pressure yields
more power, and thus the energy-density advantage
of gasoline can be nullified.[...]
65dUntil the pressurized fuel tanks of natural gas
vehicles can be easily and quickly refueled, the fleet
cannot grow substantially. The number of commercial
refueling stations for compressed natural gas has been
increasing at a rate of 16 percent yearly, the Energy
70 Department says. And, while the total is still small,
advances in refueling equipment should increase
the rate of expansion. Much of the infrastructure is
already in place: America has millions of miles of
natural gas pipeline. Connecting that network to
75 refueling equipment is not difficult.
asdAlthough commercial refueling stations will be
necessary to support a substantial fleet of natural gas
vehicles, home refueling may be the magic bullet that
makes the vehicles practical. Electric vehicles depend
80 largely on home charging and most have less than half
the range of a fully fueled natural gas vehicle. Some
compressed natural gas home refueling products are
available, but they can cost as much as $5,000.
asdSeeking to change that, the Energy Department
85 has awarded grants to a number of companies in an
effort to develop affordable home-refueling equipment.
[...]
Available at: <https://www.nytimes.com/2013/10/30/au-tomobiles/natural-gas-waits-for-its-moment.html? :pagewantted=allemodule=SserchemabReward=relbias%3Ar%2C%7B%222%22%3A%22RI%3A18%22%7D%>
Retrieved on: Sept 3rd, 2014. Adapted.
Considere o trecho da planilha construída no aplicativo Excel 2010 (Português), apresentada abaixo, no qual a fórmula
=B1*(1+B2)^B3
foi digitada na célula B4
O usuário da planilha também deseja calcular a quantidade necessária de meses para obter um Valor futuro do investimento de R$ 30.000,00. Para fazer isso, pretende usar um recurso disponível entre as funcionalidades do Excel, que altera o valor lançado na célula B4, mas não por lançamento direto nessa célula. Opta, então, por calcular, automaticamente, um novo valor para a célula B3.
Qual é a funcionalidade do Excel 2010 (Português), que faz esse cálculo, automaticamente, mantendo a fórmula que está na célula B4?
Provas
Natural gas waits for its moment
Paul Stenquist
asdCars and trucks powered by natural gas make up
a significant portion of the vehicle fleet in many parts
of the world. Iran has more than two million natural gas
vehicles on the road. As of 2009, Argentina had more
5 than 1.8 million in operation and almost 2,000 natural
gas filling stations. Brazil was not far behind. Italy and
Germany have substantial natural gas vehicle fleets.
Is America next?
asdWith natural gas in plentiful supply at bargain
10 prices in the United States, issues that have limited its
use in cars are being rethought, and its market share
could increase, perhaps substantially.
asdAccording to Energy Department Price
Information from July, natural gas offers economic
15 advantages over gasoline and diesel fuels. If a
gasoline-engine vehicle can take you 40 miles on
one gallon, the same vehicle running on compressed
natural gas can do it for about $1.50 less at today’s
prices. To that savings add lower maintenance costs.
20A study of New York City cabs running on natural
gas found that oil changes need not be as frequent
because of the clean burn of the fuel, and exhaust-
system parts last longer because natural gas is less
corrosive than other fuels.
25asdToday, those economic benefits are nullified by
the initial cost of a natural gas vehicle — 20 to 30
percent more than a comparable gasoline-engine
vehicle. But were production to increase significantly,
economies of scale would bring prices down. In an
30 interview by phone, Jon Coleman, fleet sustainability
manager at the Ford Motor Company, said that given
sufficient volume, the selling price of natural gas
vehicles could be comparable to that of conventional
vehicles.
35asdIt may be years before the economic benefits
of natural gas vehicles can be realized, but the
environmental benefits appear to be immediate.
According to the Energy Department’s website,
natural gas vehicles have smaller carbon footprints than
40 gasoline or diesel automobiles, even when taking into
account the natural gas production process, which
releases carbon-rich methane into the atmosphere.
asdThe United States government appears to favor
natural gas as a motor vehicle fuel. To promote the
45 production of vehicles with fewer carbon emissions, it
has allowed automakers to count certain vehicle types
more than once when calculating their Corporate
Average Fuel Economy, under regulations mandating
a fleet average of 54.5 miles per gallon by 2025.
50 Plug-in hybrids and natural gas vehicles can be
counted 1.6 times under the CAFE standards, and
electric vehicles can be counted twice.
asdAdapting natural gas as a vehicle fuel introduces
engineering challenges. While the fuel burns clean, it
55 is less energy dense than gasoline, so if it is burned
in an engine designed to run on conventional fuel,
performance and efficiency are degraded.
asdBut since natural gas has an octane rating of 130,
compared with 93 for the best gasoline, an engine
60 designed for it can run with very high cylinder pressure,
which would cause a regular gasoline engine to knock
from premature ignition. More cylinder pressure yields
more power, and thus the energy-density advantage
of gasoline can be nullified.[...]
65dUntil the pressurized fuel tanks of natural gas
vehicles can be easily and quickly refueled, the fleet
cannot grow substantially. The number of commercial
refueling stations for compressed natural gas has been
increasing at a rate of 16 percent yearly, the Energy
70 Department says. And, while the total is still small,
advances in refueling equipment should increase
the rate of expansion. Much of the infrastructure is
already in place: America has millions of miles of
natural gas pipeline. Connecting that network to
75 refueling equipment is not difficult.
asdAlthough commercial refueling stations will be
necessary to support a substantial fleet of natural gas
vehicles, home refueling may be the magic bullet that
makes the vehicles practical. Electric vehicles depend
80 largely on home charging and most have less than half
the range of a fully fueled natural gas vehicle. Some
compressed natural gas home refueling products are
available, but they can cost as much as $5,000.
asdSeeking to change that, the Energy Department
85 has awarded grants to a number of companies in an
effort to develop affordable home-refueling equipment.
[...]
Available at: <https://www.nytimes.com/2013/10/30/au-tomobiles/natural-gas-waits-for-its-moment.html? :pagewantted=allemodule=SserchemabReward=relbias%3Ar%2C%7B%222%22%3A%22RI%3A18%22%7D%>
Retrieved on: Sept 3rd, 2014. Adapted.
Baseada nas melhores práticas para segurança da informação, uma instituição governamental visa à melhor gestão dos seus ativos e classificação das informações.
Três dentre os critérios mínimos aceitáveis para atingir esse objetivo são:
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Caderno Container