Sefaz BA - Contabilidade - Gabarito extraoficial e resolução.
Luciano Rosa

Sefaz BA – Contabilidade – Gabarito extraoficial e resolução.

Sefaz BA – Gabarito extraoficial e resolução
Segue, abaixo, o gabarito extraoficial das questões de contabilidade do concurso da Sefaz – BA. Não vimos possibilidade de recurso.
Questão 41 – Um equipamento foi adquirido à vista, em 30/06/2017, pelo custo total de $ 1.500.000. A empresa definiu sua vida útil em 8 anos, …
Comentário:
Valor depreciável = $1.500.000 – $ 660.000 = $ 840.000
Depreciação (8 anos) = 840.000 / 96 meses = 8750 por mês
Depreciação em 31/12/2018 = $ 8750 x 18 meses = $ 157.500
Valor contábil 31/12/2018 = $ 1.500.000 – $ 157.500 = 1.342.500
Valor recuperável = $ 1.325.000
Perda em 2018 = $ 1.342.500 – $ 1.325.000 = $ 17.500
Gabarito: E

42 – Uma empresa adquiriu no exterior, em 15/09/2018, mercadorias para comercialização no mercado brasileiro. Além do preço pago ao fornecedor no exterior, que foi R$ 3.000.000,00, …
Resolução:
Preço 3.000.000,00
Transporte marítimo 300.000,00
Taxa e tarifas alfandegárias 150.000,00
Transporte até a sede 50.000,00
Custo total da mercadoria 3.500.000,00

Venda 4.250.000,00
Impostos sobre venda – 637.500,00
Receita líquida 3.612.500,00
CMV (90%) – 3.150.000,00
Lucro Bruto 462.500,00

Gabarito: D

43 – No dia 01/12/2018, a empresa Só no Sapatinho S.A. realizou as seguintes vendas de mercadorias:
— Vendas a vista = R$ 500.000
— Vendas a prazo = R$ 660.000
As vendas a prazo serão recebidas integralmente em 01/12/2020 …
Resolução:
Venda a vista = $ 500.000
Venda a prazo = $ 660.000 / 1,1 = $ 600.000
Venda total = $ 500.000 + $ 600.000 = $ 1.100.000
Receita financeira = $ 600.000 x 0,396% = $ 2.388
Gabarito: A

44 – Em 01/12/2014, uma empresa obteve um empréstimo a uma taxa de juros de 1,2% ao mês. O valor solicitado foi de R$ 30.000.000,00…
Resolução:
Para calcular os encargos financeiros, devemos multiplicar o valor líquido pelo taxa efetiva:
Valor líquido = $30.000.000 – $ 1.000.000 =$ 29.000.000
$ 29.000.000 x taxa efetiva 1,2709% = $ 368.561
Gabarito: A

45 – O valor registrado no Patrimônio Líquido da empresa Patinetes S.A. era, em determinada data, R$ 10.000.000,00. A empresa Bicicletas S.A. adquiriu, nessa data, 80% das ações …
Resolução:
Patinetes 80%
Patrimônio Líquido 10.000.000,00 8.000.000,00
Valor justo 11.250.000,00 9.000.000,00
Pagamento 12.000.000,00

Investimento Bicicletas
Valor patrimonial 8.000.000,00
Mais valia 1.000.000,00
Goodwill 3.000.000,00
Total investimento 12.000.000,00

Gabarito: B

46 – No dia 01/12/2018, uma empresa aplicou R$ 1.800.000 em diversos ativos financeiros. As condições negociadas para cada instrumento…
Resolução:
Nas aplicações ao Custo Amortizado e ao Valor Justo por meio de outros resultados abrangente, apenas os juros vão para o Resultado.
No caso da aplicação ao Valor justo por meio de resultado, o que vai para o resultado é a diferença entre o valor justo e o valor original.
Valor original Taxa Resultado
Custo amortizado 300000 1,20% 3600
Valor justo – resultado abrangente 700000 1,00% 7000
Valor original Valor justo Resultado
Valor justo – resultado 800000 805000 5000
Total – resultado 15600

Também podemos calcular assim o valor dos títulos ao valor justo por meio do resultado:
Valor original 800.000 x juros 0,8% = $ 6.400
Com isso, o valor atualizado do título fica em $806.400. Mas, como o valor justo é $805.000, devemos diminuir o valor do título em $ 1.400.
Efeito sobre o resultado = $ 6400 – $ 1400 = $ 5.000
Gabarito: C

47 – Uma patente foi adquirida em 31/12/2017 pelo valor total de r$ 30.000.000,00. A patente poderá ser explorada pelo prazo de 20 anos …
Resolução:
Amortização anual = $ 30.000.000 / 20 anos = $1.500.000 por ano.
Em 2018 = amortização de $ 1.500.000
Valor contábil = $ 30.000.000 – $ 1.500.000 = $ 28.500.000
Valor recuperável = $ 25.500.000
Perda por desvalorização = $28.500.000 – $ 25.500.000 = $ 3.000.000
Gabarito: C

48 – A composição do Patrimônio Líquido de uma empresa, no Balanço Patrimonial de 31/12/2017, é apresentada a seguir com os valores expressos …
Resolução:
Reserva Legal – limite obrigatório (20% do Capital Social).
CS 16.000.000 x 20% = $3.200.000
$ 3.200.000 – $ 2.800.000 = $ 400.000 (limite da Reserva Legal)
Reserva Legal = Lucro $ 9.600.000 x 5% = $ 480.000 (usamos o limite de $ 400.000)
Dividendos:
Lucro líquido 9600
Reserva Legal -400
Base para dividendos 9200
Dividendos (50% Lucro Ajustado) 4600

Gabarito: E

49 – Em 31/12/2017, uma empresa estava respondendo a dois processos, sendo um relacionado a questionamentos de ex funcionários e outro a uma autuação…
Resolução:
Trabalhista Reverte R$ 80.000,00
Tributário Reverte R$ 720.000,00
Ambiental Constitui -R$ 160.000,00
Resultado Receita R$ 640.000,00

Outra forma de resolver:
Em 2017, o total da provisão era de $ 400 + $ 720 = $ 1.120.
Em 2018, a provisão passa para $ 320 + $ 160 = $ 480.
Resultado: $ 1.120 – $ 480 = $ 640 (receita, pois a provisão diminui).
Gabarito: B

50 – A Demonstração do Resultado do ano de 2018…
(Atenção: a prova que recebemos estava ilegível. Precisamos confirmar os valores).
Resultado líquido R$ 182.000,00
Venda Imobilizado -R$ 140.000,00
Despesa financeira R$ 100.000,00
Resultado de equivalência patrimonial -R$ 60.000,00
Depreciação R$ 120.000,00
Lucro ajustado R$ 202.000,00
Variação das contas patrimoniais
Aumento da conta clientes -R$ 400.000,00
Aumento da conta estoques -R$ 320.000,00
Aumento de fornecedores R$ 194.000,00
Aumento de impostos a pagar R$ 78.000,00
FAO -R$ 246.000,00

FAF

Lucro do período distribuído em R$ 182.000,00
Reserva de lucro R$ 115.700,00
Dividendos a pagar R$ 66.300,00
Aumento capital R$ –

Aumento de capital em dinheiro R$ 500.000,00
Empréstimos obtidos R$ 940.000,00
R$ 1.440.000,00
Gabarito: C
Um abraço
Luciano Rosa

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Luciano Rosa

Luciano Rosa

Formado em administração de empresas, com 17 anos de experiência em empresas privadas, na área de controladoria.Atualmente, é Agente Fiscal de Rendas em São Paulo. Professor de contabilidade, custos e análise de balanço dos sites Estratégia Concursos, Tecconcursos e Forum Concurseiros. Co-autor do livro \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\"Contabilidade Avançada Facilitada para Concursos\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\".

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