{"id":142781,"date":"2018-09-25T14:00:49","date_gmt":"2018-09-25T17:00:49","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=142781"},"modified":"2023-07-06T09:32:59","modified_gmt":"2023-07-06T12:32:59","slug":"recursos-exame-cfc-2018-2","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/recursos-exame-cfc-2018-2\/","title":{"rendered":"Recursos Exame CFC 2018.2! Confira as possibilidades!"},"content":{"rendered":"<h1 style=\"text-align: center;\"><span style=\"color: #ff0000;\">Recursos Exame CFC 2018.2<\/span><\/h1>\n<p style=\"text-align: justify;\">Ol\u00e1, pessoal! Tudo bem?<\/p>\n<p style=\"text-align: justify;\">Saiu o gabarito do Exame CFC 2018.2. Disponibilizo no final deste artigo. Mas antes disso, gostaria de parabenizar voc\u00ea que foi aprovado! Caso n\u00e3o tenha sido a sua vez, acredite, acontece!<\/p>\n<p style=\"text-align: justify;\">Temos de erguer a cabe\u00e7a e come\u00e7ar, paulatinamente, a estudar dia ap\u00f3s dia. 1 hora por dia com certeza resolver\u00e1 o seu problema.<\/p>\n<p style=\"text-align: justify;\">Por isso, estamos com uma <span style=\"color: #0000ff;\"><strong>EXCELENTE PROMO\u00c7\u00c3O (AT\u00c9 29.09)<\/strong><\/span>\u00a0para quem deseja ser realmente aprovado no Exame de Sufici\u00eancia e garantir o seu futuro profissional.<\/p>\n<p style=\"text-align: justify;\">Os cursos podem ser adquiridos\u00a0de maneira isolada (mat\u00e9ria a mat\u00e9ria) ou no Pacote, e voc\u00ea ter\u00e1 acesso a TODAS as quest\u00f5es que j\u00e1 foram cobradas nos Exames anteriores.\u00a0Os\u00a0cursos s\u00e3o em <span style=\"color: #ff0000;\"><strong>Livro Digital + V\u00eddeos + F\u00f3rum de D\u00favidas<\/strong><\/span>.<\/p>\n<p style=\"text-align: justify;\">Al\u00e9m disso, n\u00f3s vamos CURSOS INTENSIVOS, GRATUITOS E COMPLETOS para o Exame de Sufici\u00eancia CFC 2019. Depois de ministrados, os v\u00eddeos s\u00f3 ficam dispon\u00edveis para os alunos dos Pacotes!<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #800080;\">Os alunos matriculados, al\u00e9m do acesso aos v\u00eddeos, tem acesso a um material escrito preparado pela melhor equipe de professores do Brasil, bem como ao f\u00f3rum de d\u00favidas exclusivo<\/span>.<\/strong><\/p>\n<p style=\"text-align: justify;\">Al\u00e9m disso, caso o aluno matriculado no Pacote n\u00e3o consiga aprova\u00e7\u00e3o no Exame CFC 2019.1, ter\u00e1 direito ao Pacote 2019.2. \u00c9 mais um compromisso nosso com a sua prepara\u00e7\u00e3o!<\/p>\n<p style=\"text-align: justify;\">Por fim, caso o aluno se matricule em nossos cursos, ganhar\u00e1 uma <span style=\"color: #000080;\"><strong>Mentoria<\/strong><\/span> com um Plano de Estudos, algo que faz uma grande diferen\u00e7a para quem tem pouco tempo para estudar. O planejamento \u00e9 bem legal e estamos obtendo \u00f3timos resultados.<\/p>\n<p>Confira o que dizem os aprovados nas redes sociais&#8230;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-142788 aligncenter\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24093724\/42431992_2284223818259856_8114679736094949376_n.png\" alt=\"\" width=\"681\" height=\"731\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24093724\/42431992_2284223818259856_8114679736094949376_n.png 500w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24093724\/42431992_2284223818259856_8114679736094949376_n.png 280w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24093724\/42431992_2284223818259856_8114679736094949376_n.png 120w\" sizes=\"auto, (max-width: 681px) 100vw, 681px\" \/><\/p>\n<p style=\"text-align: justify;\">Agora, vamos aos recursos.<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong>Recursos Exame CFC 2018.2 &#8211; Como fazer?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Ao longo do dia, este artigo ser\u00e1 atualizado&#8230;<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Os recursos exame cfc 2018.2 devem ser feitos no site da Consuplan. (<a href=\"http:\/\/www.consulplan.net\/concursosInterna.aspx?k=e6ooc8ToFzA=\" target=\"_blank\" rel=\"noopener noreferrer\">Fa\u00e7a aqui os recursos<\/a>)<\/li>\n<li>Prazo para interposi\u00e7\u00e3o dos recursos referentes ao Gabarito Preliminar: 25 e 26\/9\/2018<\/li>\n<li>Se uma quest\u00e3o for anulada, todos ganham! Ent\u00e3o, absolutamente nenhum candidato perde pontos caso haja a anula\u00e7\u00e3o de um item.<\/li>\n<li>Caso haja qualquer altera\u00e7\u00e3o de gabarito, por exemplo, o candidato assinalou A, mas entende que a assertiva correta \u00e9 B. Nesta hip\u00f3tese, se a banca alterar para B, somente aqueles que tenham marcado B ganhar\u00e3o os pontos respectivos.<\/li>\n<\/ul>\n<h1 style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">Possibilidades de Recursos<\/span><\/span><\/h1>\n<p style=\"text-align: justify;\">Como disse, esse arquivo ser\u00e1 atualizado ao longo do prazo para recursos.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 18pt;\"><strong>Quest\u00e3o 1 &#8211; Prova Branca<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Enunciado<\/strong><\/span>:\u00a0O Balan\u00e7o Patrimonial da Sociedade Empres\u00e1ria Alfa&#8230;<\/p>\n<p style=\"text-align: justify;\">Prezado Examinador,<\/p>\n<p style=\"text-align: justify;\">A quest\u00e3o em tela trata da NBC TG 01 (Redu\u00e7\u00e3o ao Valor Recuper\u00e1vel de Ativos) e NBC TG 46 (Valor Justo).<\/p>\n<p style=\"text-align: justify;\">O item quer saber qual o valor da perda individual para o ativo imobilizado em comento.<\/p>\n<p style=\"text-align: justify;\">Ocorre que o enunciado apresenta v\u00edcio que compromete a resolu\u00e7\u00e3o da quest\u00e3o. O item trata do exerc\u00edcio social de 2016 e 2017. Todavia, em parte do seu enunciado, assevera:<\/p>\n<p style=\"text-align: justify;\">&#8220;Em 31\/12\/2007, as expectativas de mercado para o valor justo desse ativo&#8221;<\/p>\n<p style=\"text-align: justify;\">Assim, fica comprometida a resolu\u00e7\u00e3o por parte dos candidatos. Solicitamos por esse motivo seja a quest\u00e3o anulada.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Gabarito Preliminar: D<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Solicita\u00e7\u00e3o: Anula\u00e7\u00e3o!\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 18pt;\"><strong>Quest\u00e3o 13 &#8211; Prova Branca<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Enunciado:<\/strong><\/span>\u00a0A empresa Bem-Aventuran\u00e7a adquiriu um instrumento financeiro para venda futura&#8230;<\/p>\n<p style=\"text-align: justify;\">A quest\u00e3o versa sobre a compra de instrumento financeiro por parte da companhia. Ocorre que h\u00e1 um v\u00edcio que torna a quest\u00e3o incorreta.<\/p>\n<p style=\"text-align: justify;\">O CPC 48 n\u00e3o se utiliza da express\u00e3o apresentada pela quest\u00e3o. A partir de 2018, de acordo com o CPC 48, referidos investimentos devem ser denominados instrumentos financeiros mensurados a valor justo por meio de outros resultado abrangentes e n\u00e3o dispon\u00edvel para venda futura, como prop\u00f5e o enunciado.<\/p>\n<p>Caso o candidato tenha estudado por material atualizado, erraria a quest\u00e3o por n\u00e3o conhecer os termos j\u00e1 revogados do CPC 38 &#8211; Instrumentos Financeiros.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Gabarito Preliminar: A.\u00a0<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong>Solicita\u00e7\u00e3o: Anula\u00e7\u00e3o!<\/strong><\/span><\/p>\n<h2><strong><span style=\"color: #000000;\">Quest\u00e3o 19 &#8211; Prova branca<\/span><\/strong><\/h2>\n<p><span style=\"color: #ff0000;\"><strong>Enunciado<\/strong><\/span>: O departamento Alfa de produ\u00e7\u00e3o&#8230;<\/p>\n<p>A quest\u00e3o incorre em erro que prejudica fatalmente a sua resolu\u00e7\u00e3o. Sen\u00e3o vejamos.<\/p>\n<p>Ao utilizar os crit\u00e9rios de rateio utilizado pelo examinador, temos:<\/p>\n<table style=\"width: 354px;\" width=\"308\">\n<tbody>\n<tr>\n<td style=\"width: 46px; text-align: center;\" width=\"64\"><\/td>\n<td style=\"width: 90px; text-align: center;\" width=\"74\">MP<\/td>\n<td style=\"width: 87px; text-align: center;\" width=\"74\">Percentual<\/td>\n<td style=\"width: 131px; text-align: center;\" width=\"96\">Custo Indireto<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">X<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 10.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,27<\/td>\n<td style=\"width: 131px; text-align: center;\">4594,59<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Y<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 12.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,32<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Z<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 15.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,41<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 37.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\"><\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">CD<\/td>\n<td style=\"width: 87px; text-align: center;\">Percentual<\/td>\n<td style=\"width: 131px; text-align: center;\">Custo Indireto<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">X<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 12.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,28<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Y<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 14.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,33<\/td>\n<td style=\"width: 131px; text-align: center;\">5534,88<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Z<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 17.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,40<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0 43.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\"><\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">HM<\/td>\n<td style=\"width: 87px; text-align: center;\">Percentual<\/td>\n<td style=\"width: 131px; text-align: center;\">Custo Indireto<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">X<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0\u00a0\u00a0 1.500,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,25<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Y<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0\u00a0\u00a0 2.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,33<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Z<\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0\u00a0\u00a0 2.500,00<\/td>\n<td style=\"width: 87px; text-align: center;\">0,42<\/td>\n<td style=\"width: 131px; text-align: center;\">7083,33<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">\u00a0\u00a0\u00a0\u00a0 6.000,00<\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\"><\/td>\n<td style=\"width: 87px; text-align: center;\"><\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px; text-align: center;\" colspan=\"3\">Custo total por produto<\/td>\n<td style=\"width: 131px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">Custo direto<\/td>\n<td style=\"width: 218px; text-align: center;\" colspan=\"2\">Custo indireto<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">X<\/td>\n<td style=\"width: 90px; text-align: center;\">12000<\/td>\n<td style=\"width: 87px; text-align: center;\">4594,59<\/td>\n<td style=\"width: 131px; text-align: center;\">16594,59<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Y<\/td>\n<td style=\"width: 90px; text-align: center;\">14000<\/td>\n<td style=\"width: 87px; text-align: center;\">5534,88<\/td>\n<td style=\"width: 131px; text-align: center;\">19534,88<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\">Z<\/td>\n<td style=\"width: 90px; text-align: center;\">17000<\/td>\n<td style=\"width: 87px; text-align: center;\">7083,33<\/td>\n<td style=\"width: 131px; text-align: center;\">24083,33<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46px; text-align: center;\"><\/td>\n<td style=\"width: 90px; text-align: center;\">43000<\/td>\n<td style=\"width: 87px; text-align: center;\">17212,81<\/td>\n<td style=\"width: 131px; text-align: center;\">60212,81<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Note-se que o custo total por produto, que \u00e9 solicitado na quest\u00e3o, \u00e9 a soma do custo direto (mat\u00e9ria prima + m\u00e3o de obra direta) com o custo indireto, encontrado conforme os crit\u00e9rios de rateio solicitados.<\/p>\n<p style=\"text-align: justify;\">Ocorre que o enunciado diz que a &#8220;o departamento Alfa de produ\u00e7\u00e3o possui um Custo Indireto total de R$ 17.000,00&#8221; e, ao somarmos os valores dados como resposta, encontramos um montante superior a R$ 17.000,00, totalizando R$ 17.212,81. Portanto, o candidato mais atento, certamente erraria a quest\u00e3o, pois se h\u00e1 apenas R$ 17.000 de custos a atribuir, n\u00e3o podemos ter como resultado um custo indireto maior do que esse valor.<\/p>\n<p style=\"text-align: justify;\">Assim, solicitamos, prezado examinador, a anula\u00e7\u00e3o da quest\u00e3o em tela.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Gabarito preliminar: A.<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong>Solicita\u00e7\u00e3o: Anula\u00e7\u00e3o.\u00a0<\/strong><\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong>Quest\u00e3o 44 &#8211; Prova branca<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Enunciado:\u00a0<\/strong><\/span>Uma loja vendia um \u00fanico modelo de bola. Em 01 de janeiro de 2018<\/p>\n<table width=\"536\">\n<tbody>\n<tr>\n<td width=\"127\"><strong>Unidades vendidas<\/strong><\/td>\n<td width=\"91\"><strong>Custo<\/strong><\/td>\n<td width=\"85\"><strong>Custo total<\/strong><\/td>\n<td width=\"75\"><strong>Venda<\/strong><\/td>\n<td width=\"84\"><strong>Venda total<\/strong><\/td>\n<td width=\"75\"><strong>Lucro<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"127\">10<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">500<\/td>\n<td width=\"75\">80<\/td>\n<td width=\"84\">800<\/td>\n<td width=\"75\">300<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">15<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">750<\/td>\n<td width=\"75\">60<\/td>\n<td width=\"84\">900<\/td>\n<td width=\"75\">150<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">30<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">1500<\/td>\n<td width=\"75\">40<\/td>\n<td width=\"84\">1200<\/td>\n<td width=\"75\">-300<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">20<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">1000<\/td>\n<td width=\"75\">60<\/td>\n<td width=\"84\">1200<\/td>\n<td width=\"75\">200<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">18<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">900<\/td>\n<td width=\"75\">65<\/td>\n<td width=\"84\">1170<\/td>\n<td width=\"75\">270<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">93<\/td>\n<td width=\"91\"><\/td>\n<td width=\"85\">4650<\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\">5270<\/td>\n<td width=\"75\">620<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Para chegar ao gabarito da quest\u00e3o, temos de fazer a redu\u00e7\u00e3o ao valor realiz\u00e1vel l\u00edquido na opera\u00e7\u00e3o abaixo do custo.<\/p>\n<table width=\"536\">\n<tbody>\n<tr>\n<td width=\"127\"><strong>Unidades vendidas<\/strong><\/td>\n<td width=\"91\"><strong>Custo<\/strong><\/td>\n<td width=\"85\"><strong>Custo total<\/strong><\/td>\n<td width=\"75\"><strong>Venda<\/strong><\/td>\n<td width=\"84\"><strong>Venda total<\/strong><\/td>\n<td width=\"75\"><strong>Lucro<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"127\">10<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">500<\/td>\n<td width=\"75\">80<\/td>\n<td width=\"84\">800<\/td>\n<td width=\"75\">300<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">15<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">750<\/td>\n<td width=\"75\">60<\/td>\n<td width=\"84\">900<\/td>\n<td width=\"75\">150<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">30<\/td>\n<td width=\"91\">40<\/td>\n<td width=\"85\">1200<\/td>\n<td width=\"75\">40<\/td>\n<td width=\"84\">1200<\/td>\n<td width=\"75\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">20<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">1000<\/td>\n<td width=\"75\">60<\/td>\n<td width=\"84\">1200<\/td>\n<td width=\"75\">200<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">18<\/td>\n<td width=\"91\">50<\/td>\n<td width=\"85\">900<\/td>\n<td width=\"75\">65<\/td>\n<td width=\"84\">1170<\/td>\n<td width=\"75\">270<\/td>\n<\/tr>\n<tr>\n<td width=\"127\">93<\/td>\n<td width=\"91\"><\/td>\n<td width=\"85\">4350<\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\">5270<\/td>\n<td width=\"75\">920<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Vejam que a banca entendeu que, assim que o valor de venda voltasse aos patamares posteriores, o valor da perda seria revertido.<\/p>\n<p style=\"text-align: justify;\">Assim, em termos pr\u00e1ticos, a perda ocorreu t\u00e3o somente para os 30 produtos vendidos. Aceita, tal hip\u00f3tese, o valor da perda seria 30 unidades x perda de R$ 10,00 por unidade (50 \u2013 40) = 300,00.<\/p>\n<p style=\"text-align: justify;\">O lan\u00e7amento ficaria assim:<\/p>\n<p style=\"text-align: justify;\">D \u2013 Despesa com ajuste para perda de estoques\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 300<\/p>\n<p style=\"text-align: justify;\">C \u2013 Ajuste para perdas de estoques\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 300<\/p>\n<p style=\"text-align: justify;\">A DRE ficaria assim:<\/p>\n<p style=\"text-align: justify;\">Receita bruta\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.270<\/p>\n<p style=\"text-align: justify;\">(-) CMV\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (4.350)<\/p>\n<p style=\"text-align: justify;\">Lucro bruto\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 920<\/p>\n<p style=\"text-align: justify;\">(-) Despesa para perda com estoques\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (300)<\/p>\n<p style=\"text-align: justify;\">Lucro antes do IR e CSLL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 620<\/p>\n<p style=\"text-align: justify;\">De toda sorte, o valor do LAIR seria de 620,00.<\/p>\n<p style=\"text-align: justify;\">A nosso ver, a quest\u00e3o \u00e9 pass\u00edvel de recurso.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Gabarito Preliminar: B<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Solicita\u00e7\u00e3o: Mudar para A. <\/strong>\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Quest\u00e3o 50 &#8211; Prova branca<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Enunciado:<\/strong><\/span>\u00a0Por que \u00e9tica?<\/p>\n<p style=\"text-align: justify;\">A alternativa B tamb\u00e9m est\u00e1 correta.<\/p>\n<p style=\"text-align: justify;\">Ao afirmar que &#8220;n\u00e3o poderemos nos contentar com uma representa\u00e7\u00e3o qualquer ou\u00a0indeterminada&#8221;, o autor\u00a0preconiza a import\u00e2ncia do debate acerca da \u00e9tica.<\/p>\n<p style=\"text-align: justify;\">Ao estatuir que &#8220;\u00e9\u00a0o \u00e9tico, ou ent\u00e3o,\u00a0ao contr\u00e1rio, as rela\u00e7\u00f5es de poder, que s\u00e3o determinantes na vida social?&#8221; o autor deixa claro a import\u00e2ncia do debate acerca de \u00e9tica para a vida social.<\/p>\n<p style=\"text-align: justify;\">Nas demais afirma\u00e7\u00f5es do texto,\u00a0\u00a0podemos dizer que h\u00e1 o ponto de vista est\u00e1 &#8220;exposto e exemplificado\u00a0pelo autor de forma sucinta, mas suficientemente esclarecedora&#8221;.<\/p>\n<p style=\"text-align: justify;\">Portanto, h\u00e1 necessidade de altera\u00e7\u00e3o para a letra b ou, em \u00faltima inst\u00e2ncia, anula\u00e7\u00e3o por conter duas respostas incorretas.<\/p>\n<p style=\"text-align: justify;\">Gabarito Preliminar: C.<\/p>\n<p style=\"text-align: justify;\">Solicita\u00e7\u00e3o: Anula\u00e7\u00e3o ou troca para B.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/d3du0p87blxrg0.cloudfront.net\/concursos\/497\/17_323059.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><span style=\"font-size: 14pt;\">CONFIRA O GABARITO DA BANCA AQUI!<\/span><\/strong><\/a><\/p>\n<p>Depoimentos dos nossos alunos:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142826\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105125\/WhatsApp-Image-2018-09-24-at-08.54.30.jpeg\" alt=\"\" width=\"640\" height=\"703\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105125\/WhatsApp-Image-2018-09-24-at-08.54.30.jpeg 640w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105125\/WhatsApp-Image-2018-09-24-at-08.54.30.jpeg 273w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105125\/WhatsApp-Image-2018-09-24-at-08.54.30.jpeg 610w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142827\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105127\/WhatsApp-Image-2018-09-24-at-08.55.29.jpeg\" alt=\"\" width=\"640\" height=\"463\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105127\/WhatsApp-Image-2018-09-24-at-08.55.29.jpeg 640w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105127\/WhatsApp-Image-2018-09-24-at-08.55.29.jpeg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2018\/09\/24105127\/WhatsApp-Image-2018-09-24-at-08.55.29.jpeg 610w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recursos Exame CFC 2018.2 Ol\u00e1, pessoal! Tudo bem? Saiu o gabarito do Exame CFC 2018.2. Disponibilizo no final deste artigo. Mas antes disso, gostaria de parabenizar voc\u00ea que foi aprovado! Caso n\u00e3o tenha sido a sua vez, acredite, acontece! Temos de erguer a cabe\u00e7a e come\u00e7ar, paulatinamente, a estudar dia ap\u00f3s dia. 1 hora por [&hellip;]<\/p>\n","protected":false},"author":231,"featured_media":135929,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220015],"tags":[],"tax_estado":[],"class_list":["post-142781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Recursos Exame CFC 2018.2! Confira as possibilidades!<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/recursos-exame-cfc-2018-2\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recursos Exame CFC 2018.2! Confira as possibilidades!\" \/>\n<meta property=\"og:description\" content=\"Recursos Exame CFC 2018.2 Ol\u00e1, pessoal! Tudo bem? Saiu o gabarito do Exame CFC 2018.2. Disponibilizo no final deste artigo. Mas antes disso, gostaria de parabenizar voc\u00ea que foi aprovado! Caso n\u00e3o tenha sido a sua vez, acredite, acontece! 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