{"id":18480,"date":"2014-09-29T22:35:22","date_gmt":"2014-09-30T01:35:22","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=18480"},"modified":"2020-04-13T15:22:38","modified_gmt":"2020-04-13T18:22:38","slug":"gabarito-extraoficial-contabilidade-geral-sefaz-pe","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/","title":{"rendered":"Gabarito Extraoficial – Contabilidade Geral SEFAZ PE"},"content":{"rendered":"

Ol\u00e1, pessoal. A seguir, o gabarito extraoficial da prova de Contabilidade Geral do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas<\/strong>.<\/p>\n

Abra\u00e7os.<\/p>\n

Gabriel Rabelo<\/p>\n

gabrielrabelo@estrategiaconcursos.com.br<\/p>\n

https:\/\/www.facebook.com\/gabriel.rabelo.391<\/p>\n

Quest\u00e3o 51. Fluxo de caixa.<\/p>\n

Fluxo de investimento.<\/p>\n

Investimento = 72.000 \u2013 12.000 \u2013 28.000 = – 32.000,00<\/p>\n

Imobilizado = 364.000 \u2013 168.000 = – 196.000,00 \u2013 24.000 + 100.000 = – 120.000,00<\/p>\n

Terrenos = 92.000 + 28.000 = 120.000,00 \u2013 60.000,00 = 60.000,00<\/p>\n

Fluxo de investimentos: 92.000,00 negativos<\/strong>.<\/p>\n

Gabarito –\u00a0<\/strong>\u00a0E.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Quest\u00e3o 52. Controle de estoques.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Compra<\/strong><\/td>\nVenda<\/strong><\/td>\nSaldo<\/strong><\/td>\n<\/tr>\n
Quanti<\/strong><\/td>\nValor Unit<\/strong><\/td>\nTotal<\/strong><\/td>\nQuanti<\/strong><\/td>\nValor Unit<\/strong><\/td>\nTotal<\/strong><\/td>\nQuanti<\/strong><\/td>\nValor Unit<\/strong><\/td>\nTotal<\/strong><\/td>\n<\/tr>\n
500<\/td>\n50<\/td>\n25000<\/td>\n<\/td>\n<\/td>\n<\/td>\n500<\/td>\n50<\/td>\n25000<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n200<\/td>\n50<\/td>\n10000<\/td>\n300<\/td>\n50<\/td>\n15000<\/td>\n<\/tr>\n
100<\/td>\n52<\/td>\n5200<\/td>\n<\/td>\n<\/td>\n<\/td>\n400<\/td>\n50,5<\/td>\n20200<\/td>\n<\/tr>\n
100<\/td>\n48<\/td>\n4800<\/td>\n<\/td>\n<\/td>\n<\/td>\n500<\/td>\n50<\/td>\n25000<\/td>\n<\/tr>\n
500<\/td>\n46<\/td>\n23000<\/td>\n<\/td>\n<\/td>\n<\/td>\n1000<\/td>\n48<\/td>\n48000<\/td>\n<\/tr>\n
CMV<\/td>\n600<\/td>\n48<\/td>\n28800<\/td>\n400<\/td>\n47,7<\/td>\n19080<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

CMV: 28.800 + 10.000 = 38.800,00<\/strong>.<\/p>\n

Gabarito –<\/strong>\u00a0B.<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

Quest\u00e3o 53. Venda de m\u00e1quina.<\/p>\n

Segundo\u00a0 o CPC 27, o custo de um item do ativo imobilizado \u00e9 equivalente ao pre\u00e7o \u00e0 vista na data do reconhecimento. A diferen\u00e7a a prazo deve ser reconhecida como ajuste a valor presente.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Valor de aquisi\u00e7\u00e3o<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 650.000,00<\/td>\n<\/tr>\n
Valor residual<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 130.000,00<\/td>\n<\/tr>\n
Valor depreci\u00e1vel<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 520.000,00<\/td>\n<\/tr>\n
Deprecia\u00e7\u00e3o anual<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 65.000,00<\/td>\n<\/tr>\n
Deprecia\u00e7\u00e3o 1,5 anos<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 97.500,00<\/td>\n<\/tr>\n
Valor cont\u00e1bil na venda<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 552.500,00<\/td>\n<\/tr>\n
Valor de venda<\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 500.000,00<\/td>\n<\/tr>\n
Preju\u00edzo na venda<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 52.500,00 <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gabarito –<\/strong>\u00a0A.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

54. A empresa Integral Holding S.A<\/p>\n

PL Start-UP \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 150.000.000,00<\/p>\n

Aquisi\u00e7\u00e3o pela Integral \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40%<\/p>\n

Lucro Start-UP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30.000.000<\/p>\n

Resultado de equival\u00eancia patrimonial\u00a0\u00a0 12.000.000 (40% x 30.000.000,00)<\/p>\n

Investimentos 80.000.000 + 12.000.000 = 92.000.000,00<\/p>\n

Gabarito –<\/strong>\u00a0C. <\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

55.\u00a0Uma empresa aplicou R$ 120.000,00 em ativos financeiros…<\/p>\n

1 \u2013 MANTIDO AT\u00c9 O VENCIMENTO:<\/strong><\/p>\n

Neste caso, n\u00e3o h\u00e1 avalia\u00e7\u00e3o a valor justo. O t\u00edtulo fica registrado \u201cpela curva\u201d, ou \u201cpelo custo amortizado\u201d, ou seja, pelo valor pago mais os rendimentos apropriados por compet\u00eancia.<\/p>\n

Portanto, os mantidos at\u00e9 o vencimento ser\u00e3o avaliados por R$ 55.000,00 (50.000,00 + 10% de juros)<\/p>\n

 <\/p>\n

2\u00a0– DISPON\u00cdVEL PARA VENDA FUTURA<\/strong><\/p>\n

Pelo rendimento:<\/p>\n

D \u2013 Instrumentos financeiros \u201cdispon\u00edveis para venda futura\u201d\u00a0\u00a0 7.000<\/p>\n

C \u2013 Receita de juros (resultado)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000<\/p>\n

Pela avalia\u00e7\u00e3o a valor justo:<\/p>\n

D \u2013 Instrumentos financeiros \u201cdispon\u00edveis para venda futura\u201d 3.000<\/p>\n

C \u2013 Ajuste de Avalia\u00e7\u00e3o Patrimonial (PL)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.000<\/p>\n

Portanto,<\/p>\n

Mantidos at\u00e9 o vencimento: 55.000,00<\/p>\n

Dispon\u00edvel para venda futura: 80.000,00<\/p>\n

Gabarito –\u00a0<\/strong>A.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ol\u00e1, pessoal. A seguir, o gabarito extraoficial da prova de Contabilidade Geral do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas. Abra\u00e7os. Gabriel Rabelo gabrielrabelo@estrategiaconcursos.com.br https:\/\/www.facebook.com\/gabriel.rabelo.391 Quest\u00e3o 51. Fluxo de caixa. Fluxo de investimento. Investimento = 72.000 \u2013 12.000 \u2013 28.000 […]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[536,556],"tax_estado":[],"class_list":["post-18480","post","type-post","status-publish","format-standard","hentry","category-cursos-e-concursos","tag-contabilidade","tag-sefaz-pe"],"acf":[],"yoast_head":"\nGabarito Extraoficial - Contabilidade Geral SEFAZ PE<\/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-extraoficial-contabilidade-geral-sefaz-pe\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gabarito Extraoficial - Contabilidade Geral SEFAZ PE\" \/>\n<meta property=\"og:description\" content=\"Ol\u00e1, pessoal. A seguir, o gabarito extraoficial da prova de Contabilidade Geral do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas. Abra\u00e7os. Gabriel Rabelo gabrielrabelo@estrategiaconcursos.com.br https:\/\/www.facebook.com\/gabriel.rabelo.391 Quest\u00e3o 51. Fluxo de caixa. Fluxo de investimento. Investimento = 72.000 \u2013 12.000 \u2013 28.000 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2014-09-30T01:35:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-13T18:22:38+00:00\" \/>\n<meta name=\"author\" content=\"Luciano Rosa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luciano Rosa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/\"},\"author\":{\"name\":\"Luciano Rosa\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/523996854b82477bef38e2ab59b10b96\"},\"headline\":\"Gabarito Extraoficial – Contabilidade Geral SEFAZ PE\",\"datePublished\":\"2014-09-30T01:35:22+00:00\",\"dateModified\":\"2020-04-13T18:22:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/\"},\"wordCount\":321,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"keywords\":[\"Contabilidade\",\"SEFAZ-PE\"],\"articleSection\":[\"Concursos P\u00fablicos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/#respond\"]}],\"copyrightYear\":\"2014\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-extraoficial-contabilidade-geral-sefaz-pe\/\",\"name\":\"Gabarito Extraoficial - 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A seguir, o gabarito extraoficial da prova de Contabilidade Geral do concurso de Auditor Fiscal da Secretaria da Fazenda do Estado de Pernambuco, certame realizado neste final de semana pela Funda\u00e7\u00e3o Carlos Chagas. Abra\u00e7os. Gabriel Rabelo gabrielrabelo@estrategiaconcursos.com.br https:\/\/www.facebook.com\/gabriel.rabelo.391 Quest\u00e3o 51. Fluxo de caixa. Fluxo de investimento. 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