Magna Concursos

Foram encontradas 70 questões.

193475 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
A Companhia Máquinas Pesadas Supimpa S/A vendeu um equipamento pesado nas seguintes condições:
• Valor da venda: R$ 22.500.000,00
• Entrada 20% e o restante em 3 parcelas anuais iguais e sucessivas
• Juros na data da operação: 10% ao ano
• Tabela das taxas de desconto a 10% ao ano:
Período 0 1,00000
Período 1 0,90909
Período 2 0,82645
Período 3 0,75131
Período 4 0,68301
Considerando-se o disposto no CPC 12 – Ajuste a Valor Presente –, o valor da receita da Companhia Supimpa, apurado no mesmo dia da venda desse equipamento, em reais, é
 

Provas

Questão presente nas seguintes provas
193474 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
O pronunciamento conceitual básico do Comitê de Pronunciamentos Contábeis, que trata da Estrutura Conceitual para a Elaboração e Apresentação das Demonstrações Contábeis, no item 89, estabelece que um ativo é reconhecido no balanço patrimonial quando
 

Provas

Questão presente nas seguintes provas
193472 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
A Companhia Ornato Comércio e Serviços S/A apresentou as seguintes informações parciais retiradas do Livro-Razão, antes da elaboração das demonstrações contábeis:
Bonificações recebidas de fornecedor R$ 1.000,00
Compras de mercadorias R$ 67.000,00
Devolução de vendas R$ 10.000,00
Estoque final de mercadorias R$ 13.000,00
Estoque inicial de mercadorias R$ 5.000,00
ICMS sobre as mercadorias vendidas R$ 20.000,00
ISS sobre a prestação de serviços R$ 2.000,00
Receita de prestação de serviços R$ 30.000,00
Venda de mercadorias R$ 120.000,00
Considerando-se exclusivamente as informações recebidas, o lucro bruto da Companhia Ornato, em reais, é de
 

Provas

Questão presente nas seguintes provas
193271 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
O Ativo Diferido foi revogado da estrutura do Balanço Patrimonial, a partir de 2009, pela nova redação da Lei nº 6.404/76, dada pela Lei nº 11.941/09, estabelecendo que o saldo das contas do Ativo Diferido existente nas sociedades anônimas, que não puder ser alocado a outro grupo de contas, em 31 de dezembro de 2008, poderá
 

Provas

Questão presente nas seguintes provas
193186 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
A Deliberação CVM nº 547/2008 aprovou o Pronunciamento Técnico CPC 03 - Demonstração dos Fluxos de Caixa -, que estabeleceu
 

Provas

Questão presente nas seguintes provas
193146 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
De acordo com o pronunciamento da Estrutura Conceitual para a Elaboração e Apresentação das Demonstrações Contábeis, a contabilização das transações que prioriza a substância e a realidade econômica dos fatos e não sua forma legal, indica que os registros contábeis devem contemplar, prioritariamente,
 

Provas

Questão presente nas seguintes provas
193136 Ano: 2011
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: Petrobrás
Provas:
O pronunciamento conceitual básico intitulado Estrutura Conceitual para a Elaboração e Apresentação das Demonstrações Contábeis, emitido pelo Comitê de Pronunciamentos Contábeis, estabelece as diretrizes para a preparação e apresentação das demonstrações contábeis destinadas aos
 

Provas

Questão presente nas seguintes provas

Experts Try to Gauge Health Effects of Gulf Oil Spill

Wednesday, June 23, 2010

WEDNESDAY, June 23 (HealthDay News) - This Tuesday and Wednesday, a high-ranking group of expert government advisors is meeting to outline and anticipate potential health risks from the Gulf oil spill - and find ways to minimize them.

The workshop, convened by the Institute of Medicine (IOM) at the request of the U.S. Department of Health and Human Services, will not issue any formal recommendations, but is intended to spur debate on the ongoing spill.

“We know that there are several contaminations. We know that there are several groups of people — workers, volunteers, people living in the area,” said Dr. Maureen Lichtveld, a panel member and professor and chair of the department of environmental health sciences at Tulane University School of Public Health and Tropical Medicine in New Orleans. “We’re going to discuss what the opportunities are for exposure and what the potential short- and long-term health effects are. That’s the essence of the workshop, to look at what we know and what are the gaps in science,” Lichtveld explained.

High on the agenda: discussions of who is most at risk from the oil spill, which started when BP’s Deepwater Horizon rig exploded and sank in the Gulf of Mexico on April 20, killing 11 workers. The spill has already greatly outdistanced the 1989 Exxon Valdez spill in magnitude.

“Volunteers will be at the highest risk,” one panel member, Paul Lioy of the University of Medicine & Dentistry of New Jersey and Rutgers University, stated at the conference. He was referring largely to the 17,000 U.S. National Guard members who are being deployed to help with the clean-up effort.

Many lack extensive training in the types of hazards — chemical and otherwise — that they’ll be facing, he said. That might even include the poisonous snakes that inhabit coastal swamps, Lioy noted. Many National Guard members are “not professionally trained. They may be lawyers, accountants, your next-door neighbor,” he pointed out.

Seamen and rescue workers, residents living in close proximity to the disaster, people eating fish and seafood, tourists and beach-goers will also face some risk going forward, Dr. Nalini Sathiakumar, an occupational epidemiologist and pediatrician at the University of Alabama at Birmingham, added during the conference.

Many of the ailments, including nausea, headache and dizziness, are already evident, especially in clean-up workers, some of whom have had to be hospitalized.

“Petroleum has inherent hazards and I would say the people at greatest risk are the ones actively working in the region right now,” added Dr. Jeff Kalina, associate medical director of the emergency department at The Methodist Hospital in Houston. “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.”

“There are concerns for workers near the source. They do have protective equipment on but do they need respirators?” added Robert Emery, vice president for safety, health, environment and risk management at the University of Texas Health Science Center at Houston.

Physical contact with volatile organic compounds (VOCs) and with solvents can cause skin problems as well as eye irritation, said Sathiakumar, who noted that VOCs can also cause neurological symptoms such as confusion and weakness of the extremities.

“Some of the risks are quite apparent and some we don’t know about yet,” said Kalina. “We don’t know what’s going to happen six months or a year from now.”

Copyright (c) 2010 HealthDay. All rights reserved.

http://www.nlm.nih.gov/medlineplus/news/fullstory_100305.html,

retrieved on September 9th, 2010.

Based on the information in the text, it is INCORRECT to say that

 

Provas

Questão presente nas seguintes provas

Experts Try to Gauge Health Effects of Gulf Oil Spill

Wednesday, June 23, 2010

WEDNESDAY, June 23 (HealthDay News) - This Tuesday and Wednesday, a high-ranking group of expert government advisors is meeting to outline and anticipate potential health risks from the Gulf oil spill - and find ways to minimize them.

The workshop, convened by the Institute of Medicine (IOM) at the request of the U.S. Department of Health and Human Services, will not issue any formal recommendations, but is intended to spur debate on the ongoing spill.

“We know that there are several contaminations. We know that there are several groups of people — workers, volunteers, people living in the area,” said Dr. Maureen Lichtveld, a panel member and professor and chair of the department of environmental health sciences at Tulane University School of Public Health and Tropical Medicine in New Orleans. “We’re going to discuss what the opportunities are for exposure and what the potential short- and long-term health effects are. That’s the essence of the workshop, to look at what we know and what are the gaps in science,” Lichtveld explained.

High on the agenda: discussions of who is most at risk from the oil spill, which started when BP’s Deepwater Horizon rig exploded and sank in the Gulf of Mexico on April 20, killing 11 workers. The spill has already greatly outdistanced the 1989 Exxon Valdez spill in magnitude.

“Volunteers will be at the highest risk,” one panel member, Paul Lioy of the University of Medicine & Dentistry of New Jersey and Rutgers University, stated at the conference. He was referring largely to the 17,000 U.S. National Guard members who are being deployed to help with the clean-up effort.

Many lack extensive training in the types of hazards — chemical and otherwise — that they’ll be facing, he said. That might even include the poisonous snakes that inhabit coastal swamps, Lioy noted. Many National Guard members are “not professionally trained. They may be lawyers, accountants, your next-door neighbor,” he pointed out.

Seamen and rescue workers, residents living in close proximity to the disaster, people eating fish and seafood, tourists and beach-goers will also face some risk going forward, Dr. Nalini Sathiakumar, an occupational epidemiologist and pediatrician at the University of Alabama at Birmingham, added during the conference.

Many of the ailments, including nausea, headache and dizziness, are already evident, especially in clean-up workers, some of whom have had to be hospitalized.

“Petroleum has inherent hazards and I would say the people at greatest risk are the ones actively working in the region right now,” added Dr. Jeff Kalina, associate medical director of the emergency department at The Methodist Hospital in Houston. “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.”

“There are concerns for workers near the source. They do have protective equipment on but do they need respirators?” added Robert Emery, vice president for safety, health, environment and risk management at the University of Texas Health Science Center at Houston.

Physical contact with volatile organic compounds (VOCs) and with solvents can cause skin problems as well as eye irritation, said Sathiakumar, who noted that VOCs can also cause neurological symptoms such as confusion and weakness of the extremities.

“Some of the risks are quite apparent and some we don’t know about yet,” said Kalina. “We don’t know what’s going to happen six months or a year from now.”

Copyright (c) 2010 HealthDay. All rights reserved.

http://www.nlm.nih.gov/medlineplus/news/fullstory_100305.html,

retrieved on September 9th, 2010.

In the fragments “to look at what we know and what are the gaps in science,” and “‘They may be lawyers, accountants, your next-door neighbor’, he pointed out.”, the expressions look at and pointed out mean, respectively,

 

Provas

Questão presente nas seguintes provas

Experts Try to Gauge Health Effects of Gulf Oil Spill

Wednesday, June 23, 2010

WEDNESDAY, June 23 (HealthDay News) - This Tuesday and Wednesday, a high-ranking group of expert government advisors is meeting to outline and anticipate potential health risks from the Gulf oil spill - and find ways to minimize them.

The workshop, convened by the Institute of Medicine (IOM) at the request of the U.S. Department of Health and Human Services, will not issue any formal recommendations, but is intended to spur debate on the ongoing spill.

“We know that there are several contaminations. We know that there are several groups of people — workers, volunteers, people living in the area,” said Dr. Maureen Lichtveld, a panel member and professor and chair of the department of environmental health sciences at Tulane University School of Public Health and Tropical Medicine in New Orleans. “We’re going to discuss what the opportunities are for exposure and what the potential short- and long-term health effects are. That’s the essence of the workshop, to look at what we know and what are the gaps in science,” Lichtveld explained.

High on the agenda: discussions of who is most at risk from the oil spill, which started when BP’s Deepwater Horizon rig exploded and sank in the Gulf of Mexico on April 20, killing 11 workers. The spill has already greatly outdistanced the 1989 Exxon Valdez spill in magnitude.

“Volunteers will be at the highest risk,” one panel member, Paul Lioy of the University of Medicine & Dentistry of New Jersey and Rutgers University, stated at the conference. He was referring largely to the 17,000 U.S. National Guard members who are being deployed to help with the clean-up effort.

Many lack extensive training in the types of hazards — chemical and otherwise — that they’ll be facing, he said. That might even include the poisonous snakes that inhabit coastal swamps, Lioy noted. Many National Guard members are “not professionally trained. They may be lawyers, accountants, your next-door neighbor,” he pointed out.

Seamen and rescue workers, residents living in close proximity to the disaster, people eating fish and seafood, tourists and beach-goers will also face some risk going forward, Dr. Nalini Sathiakumar, an occupational epidemiologist and pediatrician at the University of Alabama at Birmingham, added during the conference.

Many of the ailments, including nausea, headache and dizziness, are already evident, especially in clean-up workers, some of whom have had to be hospitalized.

“Petroleum has inherent hazards and I would say the people at greatest risk are the ones actively working in the region right now,” added Dr. Jeff Kalina, associate medical director of the emergency department at The Methodist Hospital in Houston. “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.”

“There are concerns for workers near the source. They do have protective equipment on but do they need respirators?” added Robert Emery, vice president for safety, health, environment and risk management at the University of Texas Health Science Center at Houston.

Physical contact with volatile organic compounds (VOCs) and with solvents can cause skin problems as well as eye irritation, said Sathiakumar, who noted that VOCs can also cause neurological symptoms such as confusion and weakness of the extremities.

“Some of the risks are quite apparent and some we don’t know about yet,” said Kalina. “We don’t know what’s going to happen six months or a year from now.”

Copyright (c) 2010 HealthDay. All rights reserved.

http://www.nlm.nih.gov/medlineplus/news/fullstory_100305.html,

retrieved on September 9th, 2010.

In replacing the word “if” in the sentence “If petroleum gets into the lungs, it can cause quite a bit of damage to the lungs [including] pneumonitis, or inflammation of the lungs.” , the linking element that would significantly change the meaning expressed in the original is

 

Provas

Questão presente nas seguintes provas