{"id":144551,"date":"2018-09-30T17:32:02","date_gmt":"2018-09-30T20:32:02","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=144551"},"modified":"2022-10-07T11:24:17","modified_gmt":"2022-10-07T14:24:17","slug":"gabarito-sefaz-go-contabilidade","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-go-contabilidade\/","title":{"rendered":"Gabarito SEFAZ-GO: Contabilidade"},"content":{"rendered":"<p>Pessoal, boa tarde estamos aqui, em primeira m\u00e3o, comentando essa excelente prova de Contabilidade realizada hoje, dia 30\/09, para o cargo de Auditor Fiscal da Receita Estadual do estado deGoi\u00e1s. Uma prova bem trabalhosa, pessoal, como j\u00e1 esper\u00e1vamos. A FCC pegou pesad\u00edssimo nos c\u00e1lculos, galera, isso foi o grande complicador dessa prova.<\/p>\n<p>GABARITO SEFAZ-GO<\/p>\n<p>Mas a maioria das quest\u00f5es j\u00e1 foram trabalhadas v\u00e1rias vezes em nossos cursos preparat\u00f3rios, inclusive, temos a felicidade de dizer que nosso <span style=\"color: #000080;\"><strong>c<span style=\"color: #000080;\">ur<\/span>so de quest\u00f5es comentadas da banca foi cir\u00fargico e nossos alunos n\u00e3o foram surpreendidos por essa prova.\u00a0<\/strong><\/span><\/p>\n<p>Se voc\u00ea n\u00e3o conhece o curso a ainda vai fazer os pr\u00f3ximos concursos da FCC que est\u00e3o por vir, d\u00e1 uma conferida na <strong><span style=\"color: #000080;\">aula demonstrativa gratuita e veja que diversas quest\u00f5es do concurso de hoje<\/span><\/strong> que\u00a0 j\u00e1 foram apresentadas no curso:\u00a0<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/contabilidade-fcc-raio-x-da-banca-e-curso-de-questoes\/\">https:\/\/www.estrategiaconcursos.com.br\/blog\/contabilidade-fcc-raio-x-da-banca-e-curso-de-questoes\/<\/a><\/p>\n<p>Agora, vamos para o gabarito da prova de hoje, lembrando que trata-se de coment\u00e1rios mais sucintos. Nos pr\u00f3ximos dias vamos fazer um artigo com a prova comentada com detalhes!!!\u00a0 Vamos aos coment\u00e1rios:<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>61) Em 31\/12\/2016, a Cia Tra\u00e7as&#8230;<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0\u00a0<\/strong><\/p>\n<p>Saldo Inicial do PL R$ 174.000,00<\/p>\n<p>Lucro L\u00edquido R$ 100.000,00<\/p>\n<p>Reserva Legal (5%)<\/p>\n<p>Capital Social Integralizado R$ 120.000,00<\/p>\n<p>Limite Obrigat\u00f3rio R$ 24.000,00 J\u00e1 atingiu o Limite!<\/p>\n<p>N\u00e3o constitui Reserva Legal<\/p>\n<p>Reserva de Incentivos Fiscais R$ 40.000,00<\/p>\n<p>Lucro Ajustado R$ 60.000,00 Dividendos (30%)<\/p>\n<p>R$ 18.000,00<\/p>\n<p>PL Final R$ 256.000,00<\/p>\n<p><strong>Gabarito:D &#8211; 256.000<\/strong><\/p>\n<p><strong>Gabarito &#8211; SEFAZ-GO<\/strong><\/p>\n<p>62)\u00a0 A Cia Recursos Dispon\u00edveis&#8230;.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Mensura\u00e7\u00e3o definida pela empresa<\/strong><\/td>\n<td><strong>Valor Justo em 31.12.2017<\/strong><\/td>\n<td><strong>Custo Amortizado (Valor Aplicado + Juros)<\/strong><\/td>\n<td><strong>Avalia\u00e7\u00e3o a Valor Justo<\/strong><\/td>\n<td><strong>Valor Apresentado no Balan\u00e7o<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a0Mensura\u00e7\u00e3o ao valor justo por meio de outros resultados abrangentes<\/td>\n<td>R$507.000,00<\/td>\n<td>R$510.000,00<\/td>\n<td>Sim<\/td>\n<td>R$507.000,00<\/td>\n<\/tr>\n<tr>\n<td>Mensura\u00e7\u00e3o ao custo amortizado<\/td>\n<td>R$305.000,00<\/td>\n<td>R$303.000,00<\/td>\n<td>N\u00e3o<\/td>\n<td>R$303.000,00<\/td>\n<\/tr>\n<tr>\n<td>Mensura\u00e7\u00e3o ao valor justo por meio do resultado<\/td>\n<td>R$409.000,00<\/td>\n<td>R$414.120,00<\/td>\n<td>Sim<\/td>\n<td>R$409.000,00<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Total<\/td>\n<td>R$1.219.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gabarito-.B ( o valor apresentado no balan\u00e7o \u00e9 R$ 1.219.000)<\/p>\n<p>Em 31\/12\/2016, a Cia Brasileira adquiriu, \u00e0 vista, 40% das a\u00e7\u00f5es da Cia Francesa.<\/p>\n<p>63 \u2013 O impacto reconhecido na Demonstra\u00e7\u00e3o do Resultado individual de 2017 da Cia Brasileira, referente ao investimento da Cia Francesa, foi, em reais:<\/p>\n<p>Resolu\u00e7\u00e3o: Lucro n\u00e3o realizado = $100.000 x 50% = $ 50.000<\/p>\n<p>IR sobre o lucro n\u00e3o realizado = $ 50.000 x 34% = $17.000 Total Lucro n\u00e3o realizado = $50.000 &#8211; $ 17.000 = $33.000<\/p>\n<p>Lucro base para MEP = $500.000 &#8211; $33.000 = $ 467.000<\/p>\n<p>Equival\u00eancia patrimonial = $ 467.000 x 40% = $186.800 Letra D<\/p>\n<p>64 \u2013 Com base nestas informa\u00e7\u00f5es, o valor que a Cia Brasileira reconheceu na conta Investimentos em Coligadas, no Balan\u00e7o Patrimonial individual de 31\/12\/2016, e o valor do \u00e1gio que foi pago na aquisi\u00e7\u00e3o foram, respectivamente, em reais,<\/p>\n<p><span style=\"color: #000080;\"><strong>Resolu\u00e7\u00e3o:<\/strong><\/span> Total 40% Valor patrimonial\u00a0 10000000 4000000 Valor justo 15000000 6000000 Valor pago 7000000<\/p>\n<p>Valor patrimonial 4.000.000<\/p>\n<p>Mais valia 2.000.000<\/p>\n<p>Goodwill 1.000.000<\/p>\n<p>Total 7.000.000<\/p>\n<p>A Mais-valia se refere \u00e0 diferen\u00e7a entre o valor justo e o valor patrimonial.<\/p>\n<p>Assim, apenas o Goodwill \u00e9 considerado \u00e1gio. Valor investimento = $7.000.000 \u00c1gio = $1.000.000<\/p>\n<p>Gabarito letra B<\/p>\n<p>65)\u00a0 Considere as informa\u00e7\u00f5es obtidas a partir das demonstra\u00e7\u00f5es cont\u00e1beis Cia A e B<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td>A<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>Ativo Circulante<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 30.000,00<\/td>\n<td>\u00a0R$\u00a0 21.000,00<\/td>\n<\/tr>\n<tr>\n<td>Liquidez Corrente\u00a0 (AC\/PC)<\/td>\n<td>1,5<\/td>\n<td>1,5<\/td>\n<\/tr>\n<tr>\n<td>Passivo Circulante<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 20.000,00<\/td>\n<td>\u00a0R$\u00a0 14.000,00<\/td>\n<\/tr>\n<tr>\n<td>Composi\u00e7\u00e3o do endividamento: PC\/Passivo Exig\u00edvel Total<\/td>\n<td>0,4<\/td>\n<td>0,7<\/td>\n<\/tr>\n<tr>\n<td>Passivo Total<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 50.000,00<\/td>\n<td>\u00a0R$\u00a0 20.000,00<\/td>\n<\/tr>\n<tr>\n<td>Passivo N\u00e3o Circulante<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 30.000,00<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 6.000,00<\/td>\n<\/tr>\n<tr>\n<td>Grau de Endividamento = Passivo Exig\u00edvel\/PL + Passivo<\/td>\n<td>0,8<\/td>\n<td>0,8<\/td>\n<\/tr>\n<tr>\n<td>Passivo + PL<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 62.500,00<\/td>\n<td>\u00a0R$\u00a0 25.000,00<\/td>\n<\/tr>\n<tr>\n<td>PL<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 12.500,00<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 5.000,00<\/td>\n<\/tr>\n<tr>\n<td>RPL = Lucro L\u00edquido\/ PL<\/td>\n<td>0,2<\/td>\n<td>0,4<\/td>\n<\/tr>\n<tr>\n<td>Lucro L\u00edquido = RPL x PL<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.500,00<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 2.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gabarito-&gt;C, o Lucro L\u00edquido da Cia. B \u00e9 igual a R$ 2500,00<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>66) A Cia. Renov\u00e1vel adquiriu&#8230;<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0\u00a0<\/strong><\/p>\n<p>Aquisi\u00e7\u00e3o (01.01.2016) 5.000.000<\/p>\n<p>Valor residual: 800.0000<\/p>\n<p>Valor depreci\u00e1vel 4.200.000<\/p>\n<p>Vida \u00fatil 8 anos<\/p>\n<p>Deprecia\u00e7\u00e3o anual: 525.000<\/p>\n<p>Valor cont\u00e1bil em 01.01.2017 = 5.000.000 &#8211; 525.000 = 4.475.000<\/p>\n<p>Valor depreci\u00e1vel = 4.475.000 &#8211; 500.000 = 3.975.000<\/p>\n<p>Deprecia\u00e7\u00e3o anual = 3.975.000\/5<\/p>\n<p>Deprecia\u00e7\u00e3o anual: 795.000<\/p>\n<p>Valor cont\u00e1bil em 31.12.2017 = 4.475.000 &#8211; 795.000 = 3.680.000<\/p>\n<p>Venda = 3.1000.000<\/p>\n<p>Resultado = 3.100.000 &#8211; 3.680.000 = 580.000 (negativo)<\/p>\n<p>Gabarito E<\/p>\n<p><span style=\"color: #000080;\"><strong>Gabarito SEFAZ-GO<\/strong><\/span><\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>67) A Cia A apresentava em seu balan\u00e7o patrimonial de 31.12.2016 um ativo intang\u00edvel com vida \u00fatil&#8230;.<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0\u00a0<\/strong><\/p>\n<p>Valor Recuper\u00e1vel = R$ 2.000.000,00<\/p>\n<p>Valor Cont\u00e1bil = R$ 1.500.000,00<\/p>\n<p>Reverte a perda registrada de 400.000<\/p>\n<p>Gabarito&#8211;&gt;A ganho de 400.000<\/p>\n<p><span style=\"color: #000080;\"><strong>Gabarito SEFAZ-GO<\/strong><\/span><\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>68) Uma m\u00e1quina foi adquirida \u00e0 vista por R$ 12.500.000,00<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>Valor de Custo<\/td>\n<td>\u00a0R$\u00a0 12.500.000,00<\/td>\n<\/tr>\n<tr>\n<td>Altera\u00e7\u00e3o da Estrutura<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 1.000.000,00<\/td>\n<\/tr>\n<tr>\n<td>Reestrutura\u00e7\u00e3o (Valor Presente)<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 1.500.000,00<\/td>\n<\/tr>\n<tr>\n<td>Custo do Imobilizado<\/td>\n<td>\u00a0R$\u00a0 15.000.000,00<\/td>\n<\/tr>\n<tr>\n<td>Valor Residual<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0 3.750.000,00<\/td>\n<\/tr>\n<tr>\n<td>Valor Depreci\u00e1vel<\/td>\n<td>\u00a0R$\u00a0 11.250.000,00<\/td>\n<\/tr>\n<tr>\n<td>Vida \u00datil<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>Despesa de Deprecia\u00e7\u00e3o (6 meses)<\/td>\n<td>\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 562.500,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gabarito-&gt;E<\/p>\n<p><span style=\"color: #000080;\"><strong>Gabarito SEFAZ-GO<\/strong><\/span><\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>69) Em 01\/12\/2016 a empresa Rapidinha S.A<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<p>Valor Futuro R$ 2.070.000,00<\/p>\n<p>Taxa de Juros 0,15<\/p>\n<p>Valor Presente R$ 1.800.000,00<\/p>\n<p>Frete R$ 80.000,00<\/p>\n<p>Seguro R$ 10.000,00<\/p>\n<p>(-)Impostos Recuper\u00e1veis -R$ 290.000,00<\/p>\n<p>Custo do Estoque R$ 1.600.000,00<\/p>\n<p>CMV R$ 1.280.000,00<\/p>\n<p>Receita Bruta R$ 3.000.000,00<\/p>\n<p>(-) Impostos -R$ 450.000,00<\/p>\n<p>(-) CMV -R$ 1.280.000,00<\/p>\n<p>Resultado com Vendas R$ 1.270.000,00<\/p>\n<p>Despesa Financeira -R$ 14.400,00<\/p>\n<p>Resultado Total com vendas R$ 1.255.600,00<\/p>\n<p>Gabarito: D\u00a0 1.255.600<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>70) Em 31.12.2015 uma empresa realizou uma emiss\u00e3o de deb\u00eantures para capta\u00e7\u00e3o&#8230;<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<p>Valor Captado\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 53.500.000,00<\/p>\n<p>Custo transa\u00e7\u00e3o\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0520.000,00<\/p>\n<p>Capta\u00e7\u00e3o l\u00edquida\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 52.980.000,00<\/p>\n<p>Juros em 31.12.2016 (9%)\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.768.200,00<\/p>\n<p>Saldo devedor antes pag.\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 57.748.200,00<\/p>\n<p>(-) pagamento\u00a0\u00a0 &#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.573.688,84<\/p>\n<p>Saldo do passivo em31\/12\/2016\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a051.174.511,16<\/p>\n<p>Gabarito letra C<\/p>\n<p>C &#8211; 51.174.511,16 e 4.768.200,00<\/p>\n<p><strong>\u00a0<span style=\"color: #000080;\">Gabarito SEFAZ-GO<\/span><\/strong><\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>71) Considere que os im\u00f3veis foram vendidos&#8230;<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"216\">Im\u00f3vel<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 360.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Investimentos<\/td>\n<td width=\"101\">84000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Aquisi\u00e7\u00e3o ve\u00edculos<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 660.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">REP<\/td>\n<td width=\"101\">36000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Investimentos<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 96.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Novos investimentos<\/td>\n<td width=\"101\">96000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Fluxo Investimento<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 396.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Valor final<\/td>\n<td width=\"101\">216000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><\/td>\n<td width=\"142\"><\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\"><\/td>\n<td width=\"101\"><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Capital social<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 300.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Ve\u00edculos<\/td>\n<td width=\"101\">504000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Dividendos pagos<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Deprecia\u00e7\u00e3o<\/td>\n<td width=\"101\">-72000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Empr\u00e9stimos<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 564.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Valor aquisi\u00e7\u00e3o<\/td>\n<td width=\"101\">660000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Fluxo Financiamento<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 834.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Valor final<\/td>\n<td width=\"101\">1092000<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><\/td>\n<td width=\"142\"><\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\"><\/td>\n<td width=\"101\"><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Varia\u00e7\u00e3o Caixa<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 290.400,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">LLEX<\/td>\n<td width=\"101\">124800<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">FAO<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 147.600,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Dividendos<\/td>\n<td width=\"101\">-49920<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">FAI<\/td>\n<td width=\"142\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 396.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Reservas<\/td>\n<td width=\"101\">-74880<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">FAF<\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 834.000,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\">Saldo<\/td>\n<td width=\"101\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"216\"><\/td>\n<td width=\"142\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 290.400,00<\/td>\n<td width=\"64\"><\/td>\n<td width=\"140\"><\/td>\n<td width=\"101\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gabarito&#8211;&gt;B, investimento foi 396.000 (negativo)<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>72) Considerando que as despesas financeiras n\u00e3o foram pagas em 2016&#8230;<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"216\">Lucro l\u00edquido<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 124.800,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Deprecia\u00e7\u00e3o<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 72.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Resultado Equivalencia<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 36.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Despesas financeiras<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 60.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Lucro venda im\u00f3veis<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 84.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Lucro ajustado<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 136.800,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Varia\u00e7\u00e3o contas patrimoniais<\/td>\n<td width=\"237\"><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Clientes<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 240.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Estoques<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 112.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Adiantamento a fornecedores<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80.000,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Fornecedores<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 116.400,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">IR<\/td>\n<td width=\"237\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 31.200,00<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Fluxo operacional<\/td>\n<td width=\"237\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 147.600,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Gabarito: B<\/strong><\/p>\n<p>73-\u00a0 D &#8211; Embora as estat\u00edsticas de finan\u00e7as p\u00fablicas e as demonstra\u00e7\u00f5es cont\u00e1beis do setor p\u00fablico&#8230;.<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>74) Uma empresa realizou, em 31\/12\/2016, um contrato de arrendamento mercantil<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<p>Vamos calcular duas despesas: de juros e a deprecia\u00e7\u00e3o do equipamento.<\/p>\n<p>Valor original $ 5.000.000,00<br \/>\nValor residual (para c\u00e1lculo da deprecia\u00e7\u00e3o): $ 800.000,00<br \/>\nValor depreci\u00e1vel: $5.000.000 &#8211; $ 800.000 = $ 4.200.000<br \/>\nDeprecia\u00e7\u00e3o anual: $ 4.200.000 \/ 10 anos = $ 420.000<br \/>\nDespesa de juros: valor inicial x 7%<br \/>\nDespesa de juros em 2017 = $ 5.000.000 x 7% = $350.000<br \/>\nTotal da despesa na Demonstra\u00e7\u00e3o de resultado em 2017:<br \/>\n$ 420.000 + $ 350.000 = $770.000<\/p>\n<p>Gabarito: D<\/p>\n<p><strong>Enunciado<\/strong>:<\/p>\n<p>75)\u00a0Uma empresa adquiriu um im\u00f3vel de 20 andares e est\u00e1 utilizando apenas 3 andares para suas atividades administrativas.<\/p>\n<p><strong>Solu\u00e7\u00e3o:\u00a0<\/strong><\/p>\n<p>Gabarito: E) O valor correspondente a tr\u00eas andares deve ser registrado como Ativo Imobilizado e os demais andares como Propriedade para Investimentos (no grupo Investimentos).<\/p>\n<p><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/ranking-sefaz-go\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 18pt;\"><em><strong>Preencha seu Gabarito e entre no Ranking!<\/strong><\/em><\/span><\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pessoal, boa tarde estamos aqui, em primeira m\u00e3o, comentando essa excelente prova de Contabilidade realizada hoje, dia 30\/09, para o cargo de Auditor Fiscal da Receita Estadual do estado deGoi\u00e1s. Uma prova bem trabalhosa, pessoal, como j\u00e1 esper\u00e1vamos. A FCC pegou pesad\u00edssimo nos c\u00e1lculos, galera, isso foi o grande complicador dessa prova. GABARITO SEFAZ-GO Mas [&hellip;]<\/p>\n","protected":false},"author":232,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[31126],"tax_estado":[],"class_list":["post-144551","post","type-post","status-publish","format-standard","hentry","category-fiscal-estadual","tag-sefaz-go-gabarito-sefaz-go"],"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>Gabarito SEFAZ-GO: Contabilidade<\/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\/gabarito-sefaz-go-contabilidade\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gabarito SEFAZ-GO: Contabilidade\" \/>\n<meta property=\"og:description\" content=\"Pessoal, boa tarde estamos aqui, em primeira m\u00e3o, comentando essa excelente prova de Contabilidade realizada hoje, dia 30\/09, para o cargo de Auditor Fiscal da Receita Estadual do estado deGoi\u00e1s. 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