Prova De Contabilidade BÁsica

The correct answer is "Bens, Direitos e Obrigações" because it accurately describes the three main components of a company's assets. Bens refers to physical assets such as property, equipment, and inventory. Direitos refers to intangible assets such as patents, trademarks, and copyrights. Obrigações refers to the company's liabilities or debts, including loans, accounts payable, and accrued expenses. This division allows for a comprehensive understanding of the company's financial position and obligations.

The correct answer is "Ativo, Passivo e Patrimônio Líquido." The balance sheet is divided into three main sections: assets, liabilities, and shareholders' equity. The assets represent what the company owns, the liabilities represent what the company owes, and the shareholders' equity represents the owners' investment in the company. This division allows for a clear representation of the financial position of the company at a specific point in time.

The correct answer includes the main books used in accounting, which are the Livro Diário (Journal Book), Livro Razão (Ledger Book), Registro de Duplicatas (Duplicate Register), Livro Caixa (Cash Book), and Livro Contas-correntes (Accounts Receivable and Payable Book). These books are essential for recording financial transactions, tracking accounts, and maintaining accurate financial records.

Depreciação corresponde às perdas do valor dos bens físicos sujeitos ao desgaste ou à perda de utilidade por uso, à ação da natureza ou por obsolescência técnica.

Patrimônio na contabilidade é um conjunto de Bens, Direitos e Obrigações de uma pessoa ou empresa avaliado em moeda. Isso significa que o patrimônio contábil de uma entidade é composto por todos os seus ativos (bens e direitos) e passivos (obrigações), representados em termos monetários. Essa definição é fundamental para que a contabilidade possa registrar e mensurar os recursos e obrigações de uma empresa de forma precisa e confiável.

The correct answer is that books of accounting have various purposes, including registering purchases, registering sales, controlling inventory, tracking profits or losses, keeping records of employees, and documenting minutes of meetings.

The correct answer is "É a ciência que estuda e analisa o patrimônio." This answer is correct because it accurately describes the concept of accounting as the science that studies and analyzes the assets and liabilities of an entity. It encompasses the recording, classification, and interpretation of financial transactions to provide information about the financial position and performance of a business.

The correct answer is "Livro de Escrituração." This is because the passage states that these books are used for the accounting registration of the acts and administrative events that occur in the company. "Livro de Escrituração" translates to "Book of Accounting" in English, which aligns with the purpose described in the passage.

The correct answer is "Livros fiscais, Livros contábeis e Livros sociais." This is because books of records are typically divided into these three categories: fiscal books, accounting books, and social books. Fiscal books are used to record financial transactions for tax purposes. Accounting books are used to record all financial transactions of a company. Social books are used to record information related to the company's stakeholders, such as shareholders and employees. Therefore, this answer accurately describes the different types of books of records.

The term "exaustão" refers to the loss of value resulting from the exploitation of rights whose objects are mineral or forest resources or assets applied in this exploitation. This term is commonly used in accounting to describe the depreciation or depletion of natural resources. In this context, it is the most appropriate answer as it directly relates to the given explanation.