Logo Passei Direto
Buscar

Contabilidade Intermediária

Colégio Objetivo
No ativo, a disposição das contas atende:


a) O grau crescente de liquidez.
b) A data da operação ocorrida.
c) A exigência do contador da empresa.
d) O grau decrescente de liquidez.
e) O grau de exigibilidade da operação.
User badge image
Estudando com Questões

há 3 anos

User badge image
Estudando com Questões

há 3 anos

Prova Contabilidade Intermediaria serie
3 pág.

Prova Contabilidade Intermediaria serie

UNIP

Respostas

User badge image

Ed Verified user icon

há 6 meses

No ativo, as contas são dispostas de acordo com a liquidez, ou seja, a facilidade com que os ativos podem ser convertidos em dinheiro. A disposição é feita em ordem crescente de liquidez, começando pelos ativos que são mais facilmente convertidos em caixa. Analisando as alternativas: a) O grau crescente de liquidez - Correto, pois os ativos são organizados do menos líquido para o mais líquido. b) A data da operação ocorrida - Não é a forma como as contas são dispostas no ativo. c) A exigência do contador da empresa - Não é um critério para a disposição das contas no ativo. d) O grau decrescente de liquidez - Incorreto, pois a disposição é crescente. e) O grau de exigibilidade da operação - Não se aplica à disposição das contas no ativo. Portanto, a alternativa correta é: a) O grau crescente de liquidez.

Essa resposta te ajudou?

0
Dislike0
details

Libere essa resposta sem enrolação!

Craque NetoCraque Neto

Ao continuar, você aceita os Termos de Uso e Política de Privacidade

User badge image

Ed Verified user icon

há 3 anos

No ativo, a disposição das contas atende ao grau crescente de liquidez, ou seja, as contas mais líquidas e de fácil conversão em dinheiro são apresentadas primeiro, seguidas pelas menos líquidas. Portanto, a alternativa correta é a letra "a".

Essa resposta te ajudou?

0
Dislike0

Ainda com dúvidas?

Envie uma pergunta e tenha sua dúvida de estudo respondida!

Essa pergunta também está no material:

Prova Contabilidade Intermediaria serie
3 pág.

Prova Contabilidade Intermediaria serie

UNIP

Mais perguntas desse material

Assuming that a company has a truck and foreign currency, which of the following statements is correct according to international accounting standards?


a) The value of the truck should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the equivalent in foreign currency.
b) The value in foreign currency that is in the company's safe should be displayed in an account in the Asset section with more prominence (i.e., in the first lines) than the value of the truck.
c) The value of the truck should be displayed in the Balance Sheet, but the value of the foreign currency should not be displayed in the Balance Sheet.
d) Neither the truck nor the foreign currencies should be displayed in the Balance Sheet of this company.
e) The value of the foreign currency should be displayed in the liability, not in the Asset section.

The company Gama was established at the beginning of the year and throughout the year recorded the following inflows of resources: $70,000 in capital from partners, $10,000 from loans, $40,000 in capital from partners, and $500 in short-term investment income. The resources were invested in: $35,000 in administrative expenses, $12,000 in equipment, $3,200 in taxes, and $1,400 in merchandise. At the end of the year, the equity of the Gama company will be:


a) $60,000;
b) $70,000;
c) $72,300;
d) $82,300;
e) $110,000.

What is meant by gross profit?


a) The total profit for the period.
b) Only the profit obtained from the company's operations.
c) All profit distributed by the company.
d) The difference between net revenue and the cost of goods sold.
e) All profit transformed into profit reserves.

A certain company maintains a team of salespeople who visit consumers at their homes or commercial establishments to demonstrate products. This sales channel, which was not used before because the entrepreneur considered it an old-fashioned form of sales, proved to be extremely efficient. At first, some door-to-door salespeople demanded that their commissions be paid in cash, monthly, when they had a monthly meeting at the company's headquarters. With the evolution of the business, it was no longer possible to make cash payments to salespeople, and commissions began to be deposited into an individual bank account for each salesperson, and the bank charged the company $2,200 for this service, free of charge to the salespeople. However, even so, a few salespeople demanded to continue to be paid in cash, so the company allowed each salesperson to choose the form of payment. In this situation, what treatment should the accountant give to this expense with the bank?


a) The expense with the bank should not be considered since it refers to payments to salespeople (third parties).
b) The expense with the bank should be displayed in the Income Statement as 'financial expenses'.
c) The amount spent on the bank for the payment of sales commissions should be considered an asset.
d) The expense with the bank should be displayed in the Balance Sheet, in the liability group, as 'financial expenses'.
e) The expense with the bank should be displayed in the Income Statement as 'sales expenses'.

A certain company in the automotive parts industry usually rewards its top salespeople with a trip to watch a famous and prestigious car racing competition that is held every year. Normally, the responsible employee usually buys airline tickets and tickets at a travel agency in the same month that the event takes place. However, it is expected that for the next competition, there will be a shortage of hotels for lodging. Therefore, she decided to buy airline tickets six months in advance! In this case, how should the accountant of this company record this expense?


a) It should be recorded as Capital, in equity.
b) It should not be accounted for since it is an expense for the next year.
c) It should be recorded as an asset, in non-current assets.
d) It should be recorded as a liability, in current liabilities.
e) It should be recorded in the Income Statement as 'sales expenses'.

Onde são registradas as despesas antecipadas no balanço patrimonial?


a) Ativo não circulante.
b) Passivo não circulante.
c) Ativo circulante.
d) Passivo circulante.
e) Ativo circulante.

O que é capital realizado?

I- O montante colocado pelos proprietários na empresa.
II- O valor da conta redutora no capital social.
III- A parcela prometida pelos proprietários da empresa.
IV- O valor disponibilizado pelos sócios somente em estoques.
V- A diferença entre o capital subscrito e o capital a integralizar.
a) Somente a afirmativa I está correta.
b) Somente a afirmativa II está correta.
c) Somente a afirmativa III está correta.
d) Somente a afirmativa IV está correta.
e) Somente a afirmativa V está correta.

Convencionalmente, quais são as contas de natureza devedora?


a) Contas do ativo e do passivo.
b) Contas do ativo e de receita.
c) Contas do ativo e de despesas.
d) Contas de despesas e de receitas.
e) Contas passivas e de receitas.

Mais conteúdos dessa disciplina