Foram encontradas 160 questões.
- Análise de Demonstrações ContábeisEstrutura de Capital e SolvênciaIndicadores de Endividamento e Solvência
A tabela a seguir mostra a composição dos balanços patrimoniais da CIA ABC, referentes aos exercícios de 2016 e 2017. Os valores nas colunas 2016 e 2017 são financeiros e estão em R$ mil. Os valores nas colunas AH e AV referem-se a indicadores de análise de estrutura de capitais e análise horizontal e análise vertical.
| 2016 | AH | AV | 2017 | AH | AV | |
| ativo circulante | 20.000 | 100 | 80% | 28.000 | 140 | 65% |
| ativo não circulante | ||||||
| imobilizado | 5.000 | 100 | 20% | 15.000 | 300 | 35% |
| TOTAL | 25.000 | 100 | 100% | 43.000 | 172 | 100% |
| passivo circulante | ||||||
| empréstimo a pagar (CP) | 8.000 | 100 | 32% | 8.000 | 100,0 | 19% |
| passivo não circulante | ||||||
| financiamento (LP) | 7.000 | 100 | 28% | 10.000 | 142,9 | 23% |
| patrimônio líquido | 10.000 | 100 | 40% | 25.000 | 250,0 | 58% |
| TOTAL | 25.000 | 100% | 43.000 | 172 | 100% |
A partir das informações da tabela, julgue o item que se segue, acerca da aplicação dos indicadores de estrutura de capitais e análise vertical/horizontal.
O ativo total foi incrementado em 72%, e esse crescimento ocorreu, principalmente, devido ao ativo permanente ter apresentado expansão de 200%, sendo o mesmo financiado integralmente por capital próprio.
Provas
Questão presente nas seguintes provas
- Análise de Demonstrações ContábeisEstrutura de Capital e SolvênciaIndicadores de Endividamento e Solvência
A tabela a seguir mostra a composição dos balanços patrimoniais da CIA ABC, referentes aos exercícios de 2016 e 2017. Os valores nas colunas 2016 e 2017 são financeiros e estão em R$ mil. Os valores nas colunas AH e AV referem-se a indicadores de análise de estrutura de capitais e análise horizontal e análise vertical.
| 2016 | AH | AV | 2017 | AH | AV | |
| ativo circulante | 20.000 | 100 | 80% | 28.000 | 140 | 65% |
| ativo não circulante | ||||||
| imobilizado | 5.000 | 100 | 20% | 15.000 | 300 | 35% |
| TOTAL | 25.000 | 100 | 100% | 43.000 | 172 | 100% |
| passivo circulante | ||||||
| empréstimo a pagar (CP) | 8.000 | 100 | 32% | 8.000 | 100,0 | 19% |
| passivo não circulante | ||||||
| financiamento (LP) | 7.000 | 100 | 28% | 10.000 | 142,9 | 23% |
| patrimônio líquido | 10.000 | 100 | 40% | 25.000 | 250,0 | 58% |
| TOTAL | 25.000 | 100% | 43.000 | 172 | 100% |
A partir das informações da tabela, julgue o item que se segue, acerca da aplicação dos indicadores de estrutura de capitais e análise vertical/horizontal.
Do ponto de vista estritamente do risco da insolvência, quanto maior for a relação capitais de terceiros/patrimônio líquido, menor será a dependência do capital desses terceiros.
Provas
Questão presente nas seguintes provas
- Análise de Demonstrações ContábeisEstrutura de Capital e SolvênciaIndicadores de Endividamento e Solvência
A tabela a seguir mostra a composição dos balanços patrimoniais da CIA ABC, referentes aos exercícios de 2016 e 2017. Os valores nas colunas 2016 e 2017 são financeiros e estão em R$ mil. Os valores nas colunas AH e AV referem-se a indicadores de análise de estrutura de capitais e análise horizontal e análise vertical.
| 2016 | AH | AV | 2017 | AH | AV | |
| ativo circulante | 20.000 | 100 | 80% | 28.000 | 140 | 65% |
| ativo não circulante | ||||||
| imobilizado | 5.000 | 100 | 20% | 15.000 | 300 | 35% |
| TOTAL | 25.000 | 100 | 100% | 43.000 | 172 | 100% |
| passivo circulante | ||||||
| empréstimo a pagar (CP) | 8.000 | 100 | 32% | 8.000 | 100,0 | 19% |
| passivo não circulante | ||||||
| financiamento (LP) | 7.000 | 100 | 28% | 10.000 | 142,9 | 23% |
| patrimônio líquido | 10.000 | 100 | 40% | 25.000 | 250,0 | 58% |
| TOTAL | 25.000 | 100% | 43.000 | 172 | 100% |
A partir das informações da tabela, julgue o item que se segue, acerca da aplicação dos indicadores de estrutura de capitais e análise vertical/horizontal.
Os índices de composição do endividamento e participação do capital de terceiros mostram uma piora no perfil da dívida e um aumento da dependência de capital de terceiros, possibilitando uma menor liberdade de decisões financeiras pela empresa.
Provas
Questão presente nas seguintes provas
A tabela a seguir mostra a composição dos balanços patrimoniais da CIA ABC, referentes aos exercícios de 2016 e 2017. Os valores nas colunas 2016 e 2017 são financeiros e estão em R$ mil. Os valores nas colunas AH e AV referem-se a indicadores de análise de estrutura de capitais e análise horizontal e análise vertical.
| 2016 | AH | AV | 2017 | AH | AV | |
| ativo circulante | 20.000 | 100 | 80% | 28.000 | 140 | 65% |
| ativo não circulante | ||||||
| imobilizado | 5.000 | 100 | 20% | 15.000 | 300 | 35% |
| TOTAL | 25.000 | 100 | 100% | 43.000 | 172 | 100% |
| passivo circulante | ||||||
| empréstimo a pagar (CP) | 8.000 | 100 | 32% | 8.000 | 100,0 | 19% |
| passivo não circulante | ||||||
| financiamento (LP) | 7.000 | 100 | 28% | 10.000 | 142,9 | 23% |
| patrimônio líquido | 10.000 | 100 | 40% | 25.000 | 250,0 | 58% |
| TOTAL | 25.000 | 100% | 43.000 | 172 | 100% |
A partir das informações da tabela, julgue o item que se segue, acerca da aplicação dos indicadores de estrutura de capitais e análise vertical/horizontal.
O índice de imobilização do patrimônio líquido, em 2016, mostrou que a empresa investiu o equivalente a 50% dos seus recursos próprios no imobilizado; em 2017 esse percentual aumentou para 60%. Em consequência, para o financiamento do ativo circulante, a empresa passou a ser mais dependente de capitais de terceiros.
Provas
Questão presente nas seguintes provas
A Empresa Horus S.A. realizou, no exercício de 2017, as operações mostradas a seguir:
- capital inicial: R$ 10.000
- acréscimo por ajuste de exercícios anteriores: R$ 500
- distribuição de dividendos: R$ 2.000
- aumento de capital social com a integralização de recursos pelos sócios: R$ 5.000
- lucro líquido do exercício: R$ 4.000
Destinação do lucro para as reservas de lucros:
- reserva legal: R$ 200
- reserva para expansão: R$ 1.300
Observação a) não havia saldo na conta provisão para o imposto de renda, haja vista que a empresa já havia efetuado o pagamento do imposto de renda no valor de R$ 600.
Observação b) o erro que provocou aumento indevido do resultado foi detectado após o encerramento do período contábil.
A partir dessas operações, julgue os itens subsecutivos, com referência à elaboração da demonstração de mutação do patrimônio líquido (DMPL).
As reduções por ajustes dos exercícios anteriores decorrem de efeito de mudança de critério contábil ou de efeitos da aquisição das próprias ações da empresa.
Provas
Questão presente nas seguintes provas
Text
Western intelligence agencies used to inhabit a parallel world where spy battled spy. Their trade was stealing or guarding secrets. Their masters were the men and women in government. Today the intelligence services are part of everyone’s world. Their main task has been to protect society from terrorists and criminals. They are increasingly held to account in the press, parliaments and courts.
The intelligence revolution is partly the result of new technology. As recently as 1999, on becoming director of the American National Security Agency (NSA), Michael Hayden asked to send an e-mail to all staff. He was told: “We can’t actually do that.” The organization used computers to break codes rather than to surf the web as everyone else did. The NSA’s new facility in Utah, the first of several, now stores
exabytes of data drawn from everyday communications. At Britain’s GCHQ, most code-breaking was done on paper until well into the 1980s.
The revolution has brought spying closer to ordinary people. After the attacks on America on September 11th 2001, counter-terrorism and counter-insurgency became the focus for the American intelligence agencies. Almost two-thirds of today’s intelligence personnel have been hired since 9/11. As the world has moved online, so the spooks have become involved in monitoring organized crime and paedophiles as well as terrorists.
In a not very remote past, spies sent coded messages using short-wave radios and dead letter boxes. Now the communications of the spooks’ new targets are mixed in with everyone else’s, shuttling between computers and smartphones that are identical to those on your desk and in your pocket. Counter-terrorism, in particular, is pre-emptive. Hence the security services have had to act as hunters of conspiracies rather than gatherers of evidence.
Western intelligence — Shaken and stirred.
In: The Economist, 12/11/2016 (adapted).
Based on text, judge the following item.
In the fragment “on becoming director of the American National Security Agency”, the preposition “on” refers to a period when the action is taking place.
Provas
Questão presente nas seguintes provas
Text
Cyber-cafés were once a favoured tool of Western intelligence and security agencies. They were inconspicuous, cheap to establish and highly effective. Set up near and international summit buzzing with targets, or close to a place where drug-dealers peddle their wares, these facilities allowed their masters to monitor browsing habits, obtain targets’ logins and passwords, and plant spyware for future use. This was legal: consent was buried in the terms and conditions which users clicked on without reading. And in a neat twist, security-conscious people trying to avoid using their own computers favoured such places. Some would hop between cafés, unaware that all the convenient ones were run by the authorities.
Not any more. Edward Snowden, a former contractor for America’s National Security Agency (NSA) now living in Moscow, revealed the use of cyber-cafés to spy on the G20 summit in London in 2009. Now people are wary. In many countries the cyber-cafés have been closed. The staff who ran them have had to be moved (and in some cases given costly new identities).
The episode highlights one of the most important trends in modern intelligence work. Collecting electronic information is generally getting easier. It is hard to lead a completely non-digital life, and any activity using computers and networks creates openings for the watchers. An e-mail is as easy to read as a postcard for anyone with modest technical skills. With a few tweaks, mobile phones become tracking beacons and bugging devices. Most people readily trade private information for convenience. And hacking into computers can yield vast amounts of intelligence.
A lot of spying, however, has become trickier. It is much more difficult for intelligence officers to maintain secrecy and create fake identities. And high expectations of privacy, especially in the digital realm, mean that in many countries the work of intelligence and security agencies arouses outrage, not gratitude. Intelligence and democracy — a new age of espionage.
In: The Economist, 30/7/2015 (adapted).
Based on text, judge the following item.
The words “unaware” and “wary” are related in terms of meaning, being both connected to the notion of caution and attention.
Provas
Questão presente nas seguintes provas
Text
Cyber-cafés were once a favoured tool of Western intelligence and security agencies. They were inconspicuous, cheap to establish and highly effective. Set up near and international summit buzzing with targets, or close to a place where drug-dealers peddle their wares, these facilities allowed their masters to monitor browsing habits, obtain targets’ logins and passwords, and plant spyware for future use. This was legal: consent was buried in the terms and conditions which users clicked on without reading. And in a neat twist, security-conscious people trying to avoid using their own computers favoured such places. Some would hop between cafés, unaware that all the convenient ones were run by the authorities.
Not any more. Edward Snowden, a former contractor for America’s National Security Agency (NSA) now living in Moscow, revealed the use of cyber-cafés to spy on the G20 summit in London in 2009. Now people are wary. In many countries the cyber-cafés have been closed. The staff who ran them have had to be moved (and in some cases given costly new identities).
The episode highlights one of the most important trends in modern intelligence work. Collecting electronic information is generally getting easier. It is hard to lead a completely non-digital life, and any activity using computers and networks creates openings for the watchers. An e-mail is as easy to read as a postcard for anyone with modest technical skills. With a few tweaks, mobile phones become tracking beacons and bugging devices. Most people readily trade private information for convenience. And hacking into computers can yield vast amounts of intelligence.
A lot of spying, however, has become trickier. It is much more difficult for intelligence officers to maintain secrecy and create fake identities. And high expectations of privacy, especially in the digital realm, mean that in many countries the work of intelligence and security agencies arouses outrage, not gratitude. Intelligence and democracy — a new age of espionage.
In: The Economist, 30/7/2015 (adapted).
Based on text, judge the following item.
The author is critical of people who should be, but are not, thankful for the work intelligence and security agents do.
Provas
Questão presente nas seguintes provas
Text
Cyber-cafés were once a favoured tool of Western intelligence and security agencies. They were inconspicuous, cheap to establish and highly effective. Set up near and international summit buzzing with targets, or close to a place where drug-dealers peddle their wares, these facilities allowed their masters to monitor browsing habits, obtain targets’ logins and passwords, and plant spyware for future use. This was legal: consent was buried in the terms and conditions which users clicked on without reading. And in a neat twist, security-conscious people trying to avoid using their own computers favoured such places. Some would hop between cafés, unaware that all the convenient ones were run by the authorities.
Not any more. Edward Snowden, a former contractor for America’s National Security Agency (NSA) now living in Moscow, revealed the use of cyber-cafés to spy on the G20 summit in London in 2009. Now people are wary. In many countries the cyber-cafés have been closed. The staff who ran them have had to be moved (and in some cases given costly new identities).
The episode highlights one of the most important trends in modern intelligence work. Collecting electronic information is generally getting easier. It is hard to lead a completely non-digital life, and any activity using computers and networks creates openings for the watchers. An e-mail is as easy to read as a postcard for anyone with modest technical skills. With a few tweaks, mobile phones become tracking beacons and bugging devices. Most people readily trade private information for convenience. And hacking into computers can yield vast amounts of intelligence.
A lot of spying, however, has become trickier. It is much more difficult for intelligence officers to maintain secrecy and create fake identities. And high expectations of privacy, especially in the digital realm, mean that in many countries the work of intelligence and security agencies arouses outrage, not gratitude. Intelligence and democracy — a new age of espionage.
In: The Economist, 30/7/2015 (adapted).
Based on text, judge the following item.
The author of the text suggests that the old-fashioned way of sending messages on postcards can be as dangerous as sending them through cyber-café computers.
Provas
Questão presente nas seguintes provas
Text
Cyber-cafés were once a favoured tool of Western intelligence and security agencies. They were inconspicuous, cheap to establish and highly effective. Set up near and international summit buzzing with targets, or close to a place where drug-dealers peddle their wares, these facilities allowed their masters to monitor browsing habits, obtain targets’ logins and passwords, and plant spyware for future use. This was legal: consent was buried in the terms and conditions which users clicked on without reading. And in a neat twist, security-conscious people trying to avoid using their own computers favoured such places. Some would hop between cafés, unaware that all the convenient ones were run by the authorities.
Not any more. Edward Snowden, a former contractor for America’s National Security Agency (NSA) now living in Moscow, revealed the use of cyber-cafés to spy on the G20 summit in London in 2009. Now people are wary. In many countries the cyber-cafés have been closed. The staff who ran them have had to be moved (and in some cases given costly new identities).
The episode highlights one of the most important trends in modern intelligence work. Collecting electronic information is generally getting easier. It is hard to lead a completely non-digital life, and any activity using computers and networks creates openings for the watchers. An e-mail is as easy to read as a postcard for anyone with modest technical skills. With a few tweaks, mobile phones become tracking beacons and bugging devices. Most people readily trade private information for convenience. And hacking into computers can yield vast amounts of intelligence.
A lot of spying, however, has become trickier. It is much more difficult for intelligence officers to maintain secrecy and create fake identities. And high expectations of privacy, especially in the digital realm, mean that in many countries the work of intelligence and security agencies arouses outrage, not gratitude. Intelligence and democracy — a new age of espionage.
In: The Economist, 30/7/2015 (adapted).
Based on text, judge the following item.
The expression “neat twist” refers to the irony of cyber-café patrons becoming victims of their own security consciousness.
Provas
Questão presente nas seguintes provas
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