qual resultador vc daria? 10 - Prova: FCC - 2009 - TRT - 3ª - TopicsExpress

qual resultador vc daria? 10 - Prova: FCC - 2009 - TRT - 3ª Região (MG) - Técnico Judiciário - Contabilidade Uma empresa, contribuinte do ICMS e não-contribuinte do IPI, ao adquirir mercadorias para revenda incorreu nos seguintes gastos: valor bruto de aquisição R$ 55.000,00 (valor faturado); seguros: R$ 4.000,00, fretes: R$ 13.000,00. No entanto, ao receber as mercadorias a empresa verificou que um lote, no valor de R$ 7.000,00, estava fora das especificações e por isso o devolveu. Considerando que o ICMS sobre compras foi R$ 9.000,00 e o IPI sobre compras foi R$ 5.000,00, o valor registrado no estoque referente às mercadorias adquiridas foi, em reais, a) 34.000,00 b) 43.000,00 c) 48.000,00 d) 55.000,00 e) 56.000,00

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