Magna Concursos

Foram encontradas 200 questões.

2917945 Ano: 2007
Disciplina: Contabilidade Geral
Banca: CESPE / CEBRASPE
Orgão: TCU

Enunciado 3226997-1


Utilizando as informações do balancete de verificação de determinada empresa, apresentado a cima, julgue o item a seguir.

A margem bruta obtida na apuração da demonstração do resultado do exercício (DRE) é superior a 60%.
 

Provas

Questão presente nas seguintes provas
2917944 Ano: 2007
Disciplina: Contabilidade Geral
Banca: CESPE / CEBRASPE
Orgão: TCU

Enunciado 3226996-1

Utilizando as informações do balancete de verificação de determinada empresa, apresentado a cima, julgue o item a seguir.

O custo da mercadoria vendida apurado no período é igual a R$ 22.072.

 

Provas

Questão presente nas seguintes provas
2917943 Ano: 2007
Disciplina: Contabilidade Geral
Banca: CESPE / CEBRASPE
Orgão: TCU

Enunciado 3226995-1


Utilizando as informações do balancete de verificação de determinada empresa, apresentado a cima, julgue o item a seguir.

A empresa apresenta comprometimento de 40% de seu ativo total para cobrir obrigações com terceiros de curto e longo prazos.
 

Provas

Questão presente nas seguintes provas
2917942 Ano: 2007
Disciplina: Contabilidade Geral
Banca: CESPE / CEBRASPE
Orgão: TCU

Enunciado 3226994-1


Utilizando as informações do balancete de verificação de determinada empresa, apresentado a cima, julgue o item a seguir.

O lucro antes do imposto de renda e da contribuição social é igual a R$ 16.526.
 

Provas

Questão presente nas seguintes provas
2917939 Ano: 2007
Disciplina: Contabilidade Geral
Banca: CESPE / CEBRASPE
Orgão: TCU

Enunciado 3226991-1

Utilizando as informações do balancete de verificação de determinada empresa, apresentado a cima, julgue o item a seguir.

A empresa será incapaz de liquidar suas dívidas de curto prazo com os recursos advindos de seu ativo circulante.

 

Provas

Questão presente nas seguintes provas
2917938 Ano: 2007
Disciplina: Contabilidade Pública
Banca: CESPE / CEBRASPE
Orgão: TCU
Enunciado 3227533-1

Com base nos dados apresentados na demonstração das variações patrimoniais acima apresentada, julgue o seguinte item.

O saldo patrimonial acumulado pela entidade foi superavitário em R$ 298.206,15.
 

Provas

Questão presente nas seguintes provas

Law of public biddings


According to the Brazilian Federal Constitution, article 37, item XXI: "With the exception of the cases specified in law,
public works, services, purchases and disposals shall be contracted by public bidding proceedings that ensure equal conditions to all bidders, with clauses that establish payment obligations, maintaining the effective conditions of the bid, as the law provides, which shall only allow the requirements of technical and economic qualifications indispensable to guarantee the fulfilling of the obligations." The regulatory law is Law Number 8666, 21st June, 1993.

The Law forbids preference to or differential treatment between Brazilian and foreign companies. However, when local
and foreign competitors offer equivalent conditions in terms of price, quality and delivery time, the law ensures preference for: goods produced or supplied by a Brazilian firm of national capital; locally produced; and produced or supplied by Brazilian firms. The comments below are a very superficial highlight of some important topics of the law.

- Article 1 mentions the entities subject to the law: all the three branches; all the three levels of government (Federal, State, and Municipal); all agencies and foundations; all public companies, including those with private participation (this means that big businesses like PETROBRAS, Banco do Brasil and others are subject to the law).

- Article 3 mentions that the nationality of the bidders will be considered only as a tie-breaking criterion: otherwise,
Brazilian and foreign companies compete equally. Also, article 3 states that all the bidding process is open to the public, except, of course, for the value of bidding while not disclosed.

- Article 4: all bids are in national currency, except in the cases prescribed in article 42 (international purchases).

- Article 24 states the situations where bidding is not mandatory. Some examples: purchases of small value (as defined by law); emergency situations which put people or premises in risk; when previous bidding processes had no bidders; to purchase or rent specific buildings; several others.

- Article 25 states situations when a bidding process is not feasible. Examples: there is only one possible contractor for a given product or service (electricity supply, for example); a professional is so outstandingly better than all the others that a bidding competition would be meaningless.

- Article 45 states that, besides the price bid, technical factors may also define the winner.

Internet: <www.V-brazil.com/business> (adapted).


In the text,

"besides" can be correctly replaced by in addition to.
 

Provas

Questão presente nas seguintes provas

Law of public biddings

According to the Brazilian Federal Constitution, article 37, item XXI: "With the exception of the cases specified in law, public works, services, purchases and disposals shall be contracted by public bidding proceedings that ensure equal conditions to all bidders, with clauses that establish payment obligations, maintaining the effective conditions of the bid, as the law provides, which shall only allow the requirements of technical and economic qualifications indispensable to guarantee the fulfilling of the obligations." The regulatory law is Law Number 8666, 21st June, 1993.

The Law forbids preference to or differential treatment between Brazilian and foreign companies. However, when localand foreign competitors offer equivalent conditions in terms of price, quality and delivery time, the law ensures preference for: goods produced or supplied by a Brazilian firm of national capital; locally produced; and produced or supplied by Brazilian firms. The comments below are a very superficial highlight of some important topics of the law.

- Article 1 mentions the entities subject to the law: all the three branches; all the three levels of government (Federal, State, and Municipal); all agencies and foundations; all public companies, including those with private participation (this means that big businesses like PETROBRAS, Banco do Brasil and others are subject to the law).

- Article 3 mentions that the nationality of the bidders will be considered only as a tie-breaking criterion: otherwise, Brazilian and foreign companies compete equally. Also, article 3 states that all the bidding process is open to the public, except, of course, for the value of bidding while not disclosed.

- Article 4: all bids are in national currency, except in the cases prescribed in article 42 (international purchases).

- Article 24 states the situations where bidding is not mandatory. Some examples: purchases of small value (as defined by law); emergency situations which put people or premises in risk; when previous bidding processes had no bidders; to purchase or rent specific buildings; several others.

- Article 25 states situations when a bidding process is not feasible. Examples: there is only one possible contractor for a given product or service (electricity supply, for example); a professional is so outstandingly better than all the others that a bidding competition would be meaningless.

- Article 45 states that, besides the price bid, technical factors may also define the winner.

Internet:<www.V-brazil.com/business>(adapted).

In the text,

"premises" means the building and land that a business or organization uses.

 

Provas

Questão presente nas seguintes provas

Law of public biddings


According to the Brazilian Federal Constitution, article 37, item XXI: "With the exception of the cases specified in law,
public works, services, purchases and disposals shall be contracted by public bidding proceedings that ensure equal conditions to all bidders, with clauses that establish payment obligations, maintaining the effective conditions of the bid, as the law provides, which shall only allow the requirements of technical and economic qualifications indispensable to guarantee the fulfilling of the obligations." The regulatory law is Law Number 8666, 21st June, 1993.

The Law forbids preference to or differential treatment between Brazilian and foreign companies. However, when local
and foreign competitors offer equivalent conditions in terms of price, quality and delivery time, the law ensures preference for: goods produced or supplied by a Brazilian firm of national capital; locally produced; and produced or supplied by Brazilian firms. The comments below are a very superficial highlight of some important topics of the law.

- Article 1 mentions the entities subject to the law: all the three branches; all the three levels of government (Federal, State, and Municipal); all agencies and foundations; all public companies, including those with private participation (this means that big businesses like PETROBRAS, Banco do Brasil and others are subject to the law).

- Article 3 mentions that the nationality of the bidders will be considered only as a tie-breaking criterion: otherwise,
Brazilian and foreign companies compete equally. Also, article 3 states that all the bidding process is open to the public, except, of course, for the value of bidding while not disclosed.

- Article 4: all bids are in national currency, except in the cases prescribed in article 42 (international purchases).

- Article 24 states the situations where bidding is not mandatory. Some examples: purchases of small value (as defined by law); emergency situations which put people or premises in risk; when previous bidding processes had no bidders; to purchase or rent specific buildings; several others.

- Article 25 states situations when a bidding process is not feasible. Examples: there is only one possible contractor for a given product or service (electricity supply, for example); a professional is so outstandingly better than all the others that a bidding competition would be meaningless.

- Article 45 states that, besides the price bid, technical factors may also define the winner.

Internet: <www.V-brazil.com/business> (adapted).


In the text,

"others" stands for other big businesses.
 

Provas

Questão presente nas seguintes provas

Law of public biddings


According to the Brazilian Federal Constitution, article 37, item XXI: "With the exception of the cases specified in law,
public works, services, purchases and disposals shall be contracted by public bidding proceedings that ensure equal conditions to all bidders, with clauses that establish payment obligations, maintaining the effective conditions of the bid, as the law provides, which shall only allow the requirements of technical and economic qualifications indispensable to guarantee the fulfilling of the obligations." The regulatory law is Law Number 8666, 21st June, 1993.

The Law forbids preference to or differential treatment between Brazilian and foreign companies. However, when local
and foreign competitors offer equivalent conditions in terms of price, quality and delivery time, the law ensures preference for: goods produced or supplied by a Brazilian firm of national capital; locally produced; and produced or supplied by Brazilian firms. The comments below are a very superficial highlight of some important topics of the law.

- Article 1 mentions the entities subject to the law: all the three branches; all the three levels of government (Federal, State, and Municipal); all agencies and foundations; all public companies, including those with private participation (this means that big businesses like PETROBRAS, Banco do Brasil and others are subject to the law).

- Article 3 mentions that the nationality of the bidders will be considered only as a tie-breaking criterion: otherwise,
Brazilian and foreign companies compete equally. Also, article 3 states that all the bidding process is open to the public, except, of course, for the value of bidding while not disclosed.

- Article 4: all bids are in national currency, except in the cases prescribed in article 42 (international purchases).

- Article 24 states the situations where bidding is not mandatory. Some examples: purchases of small value (as defined by law); emergency situations which put people or premises in risk; when previous bidding processes had no bidders; to purchase or rent specific buildings; several others.

- Article 25 states situations when a bidding process is not feasible. Examples: there is only one possible contractor for a given product or service (electricity supply, for example); a professional is so outstandingly better than all the others that a bidding competition would be meaningless.

- Article 45 states that, besides the price bid, technical factors may also define the winner.

Internet: <www.V-brazil.com/business> (adapted).


In the text,

"those" refers to "public companies".
 

Provas

Questão presente nas seguintes provas