Uma determinada empresa está avaliando as propostas de investimentos de capital abaixo.

Legenda: TIR = Taxa Interna de Retorno VP = Valor Presente VPL = Valor Presente Líquido

Admita que a empresa esteja com restrição orçamentária e que a disponibilidade para investimentos monta a R$ 9.500.000,00.

As alternativas que devem ser implementadas por apresentarem o maior VPL possível e o respectivo valor do VPL dessas alternativas, em reais, são

Dados extraídos da contabilidade da Cia. Geração S/A:

Considerando-se exclusivamente as informações acima, o índice de liquidez corrente da Cia. Geração S/A, em 2010, é

Em 2010, a companhia P, de capital fechado, comprou com intenção de venda ações da companhia D, de capital aberto e fácil colocação no mercado, por R$ 100.000,00, o que corresponde a 10% do total das ações emitidas pela aludida companhia D.

Antes de elaborar o balanço/2010, a companhia P, mantendo as ações disponíveis para negociação, apresentou as seguintes informações:

a) Da própria investidora

• Dividendos a receber da investida, exercício social 2010 = R$ 8.000,00
• Valorização das ações possuídas da companhia D, em 2010 = R$ 15.000,00

b) Da investida, referentes ao exercício social de 2010

• Lucro da investida = R$125.000,00
• Patrimônio Líquido, antes da proposta de distribuição do resultado = R$ 1.975.000,00
• A Reserva Legal, antes da distribuição do resultado/2010, já atingiu o limite obrigatório

Considerando-se exclusivamente as informações recebidas, o valor das ações no Balanço da Investidora em 2010, em reais, é

Balancete de verificação extraído de uma companhia em 31/12/2010.

Considerando-se exclusivamente os dados do balancete acima e a legislação societária vigente, os totais do ativo não circulante e do patrimônio líquido apurados no Balanço Patrimonial, elaborado pela companhia em 31/12/2010, são, em reais, respectivamente:

Dados extraídos da contabilidade de custos da Indústria Macaxeira em março de 2011.

Com base apenas nas informações acima, a variação mista referente à variação entre o custo padrão e o custo real da mão de obra direta, por unidade de produto, em reais, é

A companhia S, com participação societária de 20% na companhia Y, que só emite ações ordinárias e sobre a qual tem influência nas decisões operacionais e financeiras, evidenciou essa participação, no seu Balanço Patrimonial de 31/12/2009, como segue:

Ativo não Circulante

Investimentos

Coligadas Y

Avaliada ao MEP 305.000,00

Antes de elaborar o balanço de 31/12/2010, a companhia S apresentou as seguintes informações retiradas das demonstrações contábeis da companhia Y.

a) Patrimônio líquido antes do reconhecimento da distribuição do resultado de 2010

b) Demonstração do Lucro ou Prejuízo Acumulado em 31/12/2010

Considerando-se exclusivamente as informações recebidas e a boa técnica de avaliação do investimento pelo método da equivalência patrimonial (MEP), o valor do investimento da companhia S na companhia Y, evidenciado no balanço de 31/12/2010, em reais, é

Dados extraídos da contabilidade da Cia. H S/A em 31/12/2010.

Considerando-se exclusivamente as informações acima, o lucro líquido, apurado na demonstração do resultado do exercício levantada em 31/12/2010, em reais, foi de

Has Higgs been really discovered?

by Scientific American

Top physicists have recently reached a frenzy over the announcement that the Large Hadron Collider in Geneva is planning to release what is widely expected to be tantalizing - although no conclusive - evidence for the existence of the Higgs boson, the elementary particle hypothesized to be the origin of the mass of all matter.

Many physicists have already swung into action, swapping rumors about the contents of the announcement and proposing grand ideas about what those rumors would mean, if true. “It’s impossible to be excited enough,” says Gordon Kane, a theoretical physicist at the University of Michigan at Ann Arbor.

The spokespeople of the collaborations using the cathedral-size ATLAS and CMS detectors^(a) to search for the Higgs boson and other phenomena^(b) at the 27-kilometer-circumference proton accelerator of the Large Hadron Collider (LHC) are scheduled to present updates based on analyses of the data collected to date^(c). “There won’t be a discovery announcement, but it does promise to be interesting^(d), since there are rumors that scientists have seen hints of the elusive Higgs boson^(e)” says James Gillies, spokesperson for CERN (European Organization for Nuclear Research), which hosts the LHC.

Joe Lykken, a theoretical physicist at Fermi National Accelerator Laboratory in Batavia, Ill, and a member of the CMS collaboration, says: “Whatever happens eventually with the Higgs, I think we’ll look back on this meeting and say. ‘This was the beginning of something.’” (As a CMS member, Lykken says he is not yet sure himself what results ATLAS would unveil; he is bound by his collaboration’s rules not to reveal what CMS has in hand.)

Available at: <http://news.cnet.com/8301-11386_3-57341543-76/has-higgs-been-discovered-rumors--of-watershed-news-build/?tag=mncol;topStories>. Retrieved on: 11 Dec. 2011. Adapted.

Has Higgs been really discovered?

by Scientific American

Top physicists have recently reached a frenzy over the announcement that the Large Hadron Collider in Geneva is planning to release what is widely expected to be tantalizing - although no conclusive - evidence for the existence of the Higgs boson, the elementary particle hypothesized to be the origin of the mass of all matter.

Many physicists have already swung into action, swapping rumors about the contents of the announcement and proposing grand ideas about what those rumors would mean, if true. “It’s impossible to be excited enough,” says Gordon Kane, a theoretical physicist at the University of Michigan at Ann Arbor.

The spokespeople of the collaborations using the cathedral-size ATLAS and CMS detectors^(a) to search for the Higgs boson and other phenomena^(b) at the 27-kilometer-circumference proton accelerator of the Large Hadron Collider (LHC) are scheduled to present updates based on analyses of the data collected to date^(c). “There won’t be a discovery announcement, but it does promise to be interesting^(d), since there are rumors that scientists have seen hints of the elusive Higgs boson^(e)” says James Gillies, spokesperson for CERN (European Organization for Nuclear Research), which hosts the LHC.

Joe Lykken, a theoretical physicist at Fermi National Accelerator Laboratory in Batavia, Ill, and a member of the CMS collaboration, says: “Whatever happens eventually with the Higgs, I think we’ll look back on this meeting and say. ‘This was the beginning of something.’” (As a CMS member, Lykken says he is not yet sure himself what results ATLAS would unveil; he is bound by his collaboration’s rules not to reveal what CMS has in hand.)

Available at: <http://news.cnet.com/8301-11386_3-57341543-76/has-higgs-been-discovered-rumors--of-watershed-news-build/?tag=mncol;topStories>. Retrieved on: 11 Dec. 2011. Adapted.

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Has Higgs been really discovered?

by Scientific American

Top physicists have recently reached a frenzy over the announcement that the Large Hadron Collider in Geneva is planning to release what is widely expected to be tantalizing - although no conclusive - evidence for the existence of the Higgs boson, the elementary particle hypothesized to be the origin of the mass of all matter.

Many physicists have already swung into action, swapping rumors about the contents of the announcement and proposing grand ideas about what those rumors would mean, if true. “It’s impossible to be excited enough,” says Gordon Kane, a theoretical physicist at the University of Michigan at Ann Arbor.

The spokespeople of the collaborations using the cathedral-size ATLAS and CMS detectors to search for the Higgs boson and other phenomena at the 27-kilometer-circumference proton accelerator of the Large Hadron Collider (LHC) are scheduled to present updates based on analyses of the data collected to date. “There won’t be a discovery announcement, but it does promise to be interesting, since there are rumors that scientists have seen hints of the elusive Higgs boson” says James Gillies, spokesperson for CERN (European Organization for Nuclear Research), which hosts the LHC.

Joe Lykken, a theoretical physicist at Fermi National Accelerator Laboratory in Batavia, Ill, and a member of the CMS collaboration, says: “Whatever happens eventually with the Higgs, I think we’ll look back on this meeting and say. ‘This was the beginning of something.’” (As a CMS member, Lykken says he is not yet sure himself what results ATLAS would unveil; he is bound by his collaboration’s rules not to reveal what CMS has in hand.)

Available at: <http://news.cnet.com/8301-11386_3-57341543-76/has-higgs-been-discovered-rumors--of-watershed-news-build/?tag=mncol;topStories>. Retrieved on: 11 Dec. 2011. Adapted.

The excerpt “Many physicists have already swung into action” could be properly completed in