<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg1.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>-<span class="_2 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 \ue013\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m1 x4 h4 y5 ff2 fs2 fc0 sc0 ls2 ws3">UNIVERSIDADE DO V<span class="_7 blank"> </span>A<span class="_0 blank"></span>LE <span class="_7 blank"> </span>DO P<span class="_7 blank"> </span>A<span class="_0 blank"></span>R<span class="_7 blank"> </span>A<span class="_0 blank"></span>Í<span class="_7 blank"> </span>BA </div><div class="t m1 x5 h4 y6 ff2 fs2 fc0 sc0 ls2 ws3">UNIVAP </div><div class="t m1 x3 h4 y7 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y8 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y9 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 ya ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 yb ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 yc ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 yd ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 ye ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 yf ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y10 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x6 h4 y11 ff2 fs2 fc0 sc0 ls2 ws3">\u201cQUESTÕES COMENT<span class="_7 blank"> </span>A<span class="_0 blank"></span>D<span class="_7 blank"> </span>AS: PREPARAÇÃO </div><div class="t m1 x7 h4 y12 ff2 fs2 fc0 sc0 ls2 ws3">PARA O EX<span class="_7 blank"> </span>AME DO CRC\u201d </div><div class="t m1 x8 h4 y13 ff2 fs2 fc0 sc0 ls2 ws3">EL<span class="_7 blank"> </span>A<span class="_0 blank"></span>BOR<span class="_7 blank"> </span>A<span class="_0 blank"></span>DO PEL<span class="_7 blank"> </span>OS ALUNOS DO 8º<span class="_c blank"></span> PERÍODO </div><div class="t m1 x9 h4 y14 ff2 fs2 fc0 sc0 ls2 ws3">DO CURSO DE CIÊNCI<span class="_7 blank"> </span>A<span class="_0 blank"></span>S C<span class="_7 blank"> </span>ONTÁBEIS </div><div class="t m1 x3 h4 y15 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m2 xa h5 y16 ff2 fs3 fc0 sc0 ls2 ws3">COORDENAD<span class="_0 blank"></span>OR DO CURSO: PROFº<span class="_d blank"></span> ROBERNEI LI<span class="_0 blank"></span>MA </div><div class="t m2 xb h5 y17 ff2 fs3 fc0 sc0 ls2 ws3">ORIENTA<span class="_0 blank"></span>DOR: PROFº<span class="_2 blank"></span> AILTON<span class="_0 blank"></span> COST<span class="_7 blank"> </span>A </div><div class="t m1 x3 h4 y18 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y19 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1a ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1b ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1c ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1d ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1e ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y1f ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y20 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y21 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y22 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 x3 h4 y23 ff2 fs2 fc0 sc0 ls2 ws3"> </div><div class="t m1 xc h4 y24 ff2 fs2 fc0 sc0 ls2 ws3">SÃO JOSÉ DOS C<span class="_7 blank"> </span>A<span class="_0 blank"></span>MPOS </div><div class="t m1 xd h4 y25 ff2 fs2 fc0 sc0 ls2 ws3">2011 </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><img class="bi x0 y26 w2 h6" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg2.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>-<span class="_2 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 \ue011\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m2 x0 h5 y27 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y28 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y29 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2a ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2b ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2c ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2d ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2e ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y2f ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y30 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y31 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y32 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y33 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y34 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y35 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y36 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y37 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y38 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y39 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y3a ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y3b ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y3c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y3d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y3e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y3f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y40 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y41 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y42 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y43 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y44 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y45 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y46 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y47 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y48 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y49 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4a ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4b ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y4f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y50 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y51 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xe h7 y52 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 xf h7 y53 ff2 fs4 fc0 sc0 ls2 ws3">Este trabalho de<span class="_7 blank"> </span>stina-se a o<span class="_7 blank"> </span>rientar os est<span class="_7 blank"> </span>udantes d<span class="_7 blank"> </span>e Contabilidade<span class="_7 blank"> </span>, profissi<span class="_7 blank"> </span>onais em </div><div class="t m3 x10 h7 y54 ff2 fs4 fc0 sc0 ls2 ws3">início de carrei<span class="_7 blank"> </span>ra, além d<span class="_7 blank"> </span>e nov<span class="_7 blank"> </span>os entrantes no m<span class="_7 blank"> </span>ercado de tr<span class="_7 blank"> </span>abalho, que d<span class="_7 blank"> </span>esejam </div><div class="t m3 x11 h7 y55 ff2 fs4 fc0 sc0 ls2 ws3">participar dos <span class="_7 blank"> </span>exames d<span class="_7 blank"> </span>e suficiênc<span class="_7 blank"> </span>ia da classe<span class="_7 blank"> </span>. Est<span class="_7 blank"> </span>e trabalho é uma p<span class="_7 blank"> </span>roposta de </div><div class="t m3 x12 h7 y56 ff2 fs4 fc0 sc0 ls2 ws3">orientação didát<span class="_7 blank"> </span>ica que a<span class="_7 blank"> </span>guça o pensar, o <span class="_7 blank"> </span>refletir e<span class="_7 blank"> </span> o aprender do<span class="_7 blank"> </span>s particip<span class="_7 blank"> </span>antes, no q<span class="_7 blank"> </span>ual </div><div class="t m3 x13 h7 y57 ff2 fs4 fc0 sc0 ls2 ws3">o resultado con<span class="_7 blank"> </span>tribuirá p<span class="_7 blank"> </span>ara além do<span class="_7 blank"> </span>s horizont<span class="_7 blank"> </span>es da faculdade<span class="_7 blank"> </span>. </div><div class="t m2 x0 h5 y58 ff2 fs3 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg3.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>-<span class="_2 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 "\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m2 x0 h5 y27 ff2 fs3 fc0 sc0 ls2 ws3">A<span class="_0 blank"></span>lunos elaboradores da apostila: </div><div class="t m2 x0 h5 y28 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y29 ff2 fs3 fc0 sc0 ls2 ws3">Ana Maria B. Pere<span class="_0 blank"></span>ira </div><div class="t m2 x0 h5 y2a ff2 fs3 fc0 sc0 ls2 ws3">Angeline Fátima S<span class="_0 blank"></span>ilva </div><div class="t m2 x0 h5 y2b ff2 fs3 fc0 sc0 ls2 ws3">Emídio Carlos Siq<span class="_0 blank"></span>ueira </div><div class="t m2 x0 h5 y2c ff2 fs3 fc0 sc0 ls2 ws3">Fernanda Paula Silv<span class="_0 blank"></span>a Duarte </div><div class="t m2 x0 h5 y2d ff2 fs3 fc0 sc0 ls2 ws3">Gisele Cristina <span class="_0 blank"></span>M<span class="_7 blank"> </span>aciel </div><div class="t m2 x0 h5 y2e ff2 fs3 fc0 sc0 ls2 ws3">Janete Moreira Gu<span class="_0 blank"></span>ska </div><div class="t m2 x0 h5 y2f ff2 fs3 fc0 sc0 ls2 ws3">Juliana Naiara de <span class="_0 blank"></span>Souza </div><div class="t m2 x0 h5 y30 ff2 fs3 fc0 sc0 ls2 ws3">Letícia Sumire Kob<span class="_0 blank"></span>a<span class="_7 blank"> </span>y<span class="_0 blank"></span>ashi </div><div class="t m2 x0 h5 y31 ff2 fs3 fc0 sc0 ls2 ws3">Lucas Fernandes <span class="_0 blank"></span>Maciel </div><div class="t m2 x0 h5 y32 ff2 fs3 fc0 sc0 ls2 ws3">Marina Hilst Ribei<span class="_0 blank"></span>ro </div><div class="t m2 x0 h5 y33 ff2 fs3 fc0 sc0 ls2 ws3">Natalia Mariane Co<span class="_0 blank"></span>rrea </div><div class="t m2 x0 h5 y34 ff2 fs3 fc0 sc0 ls2 ws3">Patrícia de Fátima Co<span class="_0 blank"></span>nsolini </div><div class="t m2 x0 h5 y35 ff2 fs3 fc0 sc0 ls2 ws3">Rafael Renno Brog<span class="_0 blank"></span>liato </div><div class="t m2 x0 h5 y36 ff2 fs3 fc0 sc0 ls2 ws3">Sérgio Henrique S<span class="_0 blank"></span>. M. Santos </div><div class="t m2 x0 h5 y37 ff2 fs3 fc0 sc0 ls2 ws3">Vanessa A<span class="_0 blank"></span>lves Cunha </div><div class="t m2 x0 h5 y38 ff2 fs3 fc0 sc0 ls2 ws3">Vivian Elias </div><div class="t m2 x0 h5 y39 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x0 h5 y3a ff2 fs3 fc0 sc0 ls3 ws3"> <span class="ls2 v1"> </span></div><div class="t m2 xe h5 y59 ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 xe h5 y5a ff2 fs3 fc0 sc0 ls2 ws3"> </div><div class="t m2 x14 h5 y5b ff2 fs3 fc0 sc0 ls2 ws3">8º<span class="_d blank"></span> <span class="_7 blank"> </span>Período<span class="_0 blank"></span> Ciências Contábeis </div><div class="t m3 x0 h7 y5c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y5d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y5e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y5f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y60 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y61 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y62 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y63 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y64 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y65 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y66 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y67 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y68 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y69 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6a ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6b ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y6f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y70 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y71 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y72 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y73 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y74 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y75 ff2 fs4 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y76 w1 h8" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg4.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>-<span class="_2 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 \ue01c\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m2 x3 h9 y77 ff2 fs5 fc0 sc0 ls2 ws3"> </div><div class="t m2 x3 h9 y78 ff2 fs5 fc0 sc0 ls2 ws3"> </div><div class="t m2 x3 h9 y79 ff2 fs5 fc0 sc0 ls2 ws3"> </div><div class="t m2 x15 h9 y7a ff2 fs5 fc0 sc0 ls2 ws3">QUESTÕES </div><div class="t m3 x0 h7 y7b ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y7c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y7d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y7e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y7f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y80 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y81 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y82 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y83 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y84 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y85 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y86 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y87 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y88 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y89 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8a ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8b ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8c ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8d ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y8f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y90 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y91 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y92 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y93 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y94 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y95 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y96 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 h7 y97 ff2 fs4 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg5.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>,<span class="_b blank"> </span>-<span class="_2 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 .\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha y98 ff2 fs4 fc0 sc0 ls2 ws3">1. <span class="_a blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e d<span class="_0 blank"></span>e Suficiência \u2013 <span class="_a blank"> </span>CRC)<span class="ff2 ls4"> </span>Presume-s<span class="_7 blank"> </span>e <span class="_a blank"> </span>que <span class="_a blank"> </span>a <span class="_a blank"> </span>entidade não <span class="_a blank"> </span>tem a <span class="_a blank"> </span>inten<span class="_0 blank"></span>ção nem a </span></div><div class="t m3 x0 ha y99 ff3 fs4 fc0 sc0 ls2 ws3">necessidade <span class="_1 blank"> </span>de <span class="_7 blank"> </span>entrar<span class="_7 blank"> </span> <span class="_7 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>liq<span class="_0 blank"></span>uidaçã<span class="_7 blank"> </span>o, <span class="_7 blank"> </span>nem<span class="_7 blank"> </span> <span class="_1 blank"> </span>reduzir <span class="_7 blank"> </span>m<span class="_7 blank"> </span>aterialmente <span class="_1 blank"> </span>a <span class="_7 blank"> </span>escala <span class="_1 blank"> </span>das <span class="_7 blank"> </span>s<span class="_7 blank"> </span>uas <span class="_1 blank"> </span>operações; </div><div class="t m3 x0 ha y9a ff3 fs4 fc0 sc0 ls2 ws3">se <span class="_e blank"> </span>tal <span class="_e blank"> </span>intenção <span class="_e blank"> </span>ou <span class="_e blank"> </span>neces<span class="_7 blank"> </span>sidade <span class="_e blank"> </span>existir, <span class="_e blank"> </span>as <span class="_e blank"> </span>dem<span class="_7 blank"> </span>onstrações <span class="_e blank"> </span>c<span class="_7 blank"> </span>ontábeis <span class="_e blank"> </span>têm <span class="_e blank"> </span>que <span class="_e blank"> </span>ser <span class="_e blank"> </span>prepara<span class="_7 blank"> </span>das </div><div class="t m3 x0 ha y9b ff3 fs4 fc0 sc0 ls2 ws3">numa <span class="_1 blank"> </span>base <span class="_1 blank"> </span>d<span class="_7 blank"> </span>iferente <span class="_f blank"> </span>e, <span class="_1 blank"> </span>nes<span class="_7 blank"> </span>se <span class="_1 blank"> </span>caso, <span class="_1 blank"> </span>tal <span class="_1 blank"> </span>bas<span class="_7 blank"> </span>e <span class="_1 blank"> </span>dev<span class="_7 blank"> </span>erá <span class="_1 blank"> </span>ser<span class="_7 blank"> </span> <span class="_1 blank"> </span>divulgada. <span class="_f blank"> </span>A <span class="_1 blank"> </span>afirm<span class="_7 blank"> </span>ação <span class="_1 blank"> </span>acim<span class="_7 blank"> </span>a <span class="_1 blank"> </span>tem<span class="_7 blank"> </span> <span class="_1 blank"> </span>por </div><div class="t m3 x0 ha y9c ff3 fs4 fc0 sc0 ls2 ws3">base o Princípi<span class="_7 blank"> </span>o da: </div><div class="t m3 x0 ha y9d ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y9e ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Continuidade </span></div><div class="t m3 x0 ha y9f ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Oportunida<span class="_7 blank"> </span>de </span></div><div class="t m3 x0 ha ya0 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Prudência </span></div><div class="t m3 x0 ha ya1 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Relevância </span></div><div class="t m3 x0 h7 ya2 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ya3 ff2 fs4 fc0 sc0 ls2 ws3">2. <span class="_e blank"> </span><span class="ff3">(Exame <span class="_e blank"> </span>de <span class="_e blank"> </span>Suficiência <span class="_e blank"> </span>\u2013 <span class="_e blank"> </span>CRC) <span class="_e blank"> </span>Um <span class="_e blank"> </span>contabilista, <span class="_e blank"> </span>em <span class="_e blank"> </span>razão <span class="_e blank"> </span>do <span class="_e blank"> </span>e<span class="_0 blank"></span>nqua<span class="_7 blank"> </span>dram<span class="_7 blank"> </span>ento <span class="_e blank"> </span>de <span class="_8 blank"> </span>em<span class="_7 blank"> </span>pres<span class="_7 blank"> </span>a </span></div><div class="t m3 x0 ha ya4 ff3 fs4 fc0 sc0 ls2 ws3">cliente <span class="_7 blank"> </span>em<span class="_7 blank"> </span> <span class="_7 blank"> </span>regim<span class="_7 blank"> </span>e de <span class="_7 blank"> </span>tri<span class="_7 blank"> </span>butação <span class="_7 blank"> </span>sim<span class="_7 blank"> </span>plificado, <span class="_7 blank"> </span>res<span class="_7 blank"> </span>olve <span class="_7 blank"> </span>ela<span class="_7 blank"> </span>borar <span class="_7 blank"> </span>a <span class="_7 blank"> </span>escr<span class="_7 blank"> </span>ituração <span class="_7 blank"> </span>co<span class="_7 blank"> </span>ntábil <span class="_7 blank"> </span>em<span class="_7 blank"> </span> <span class="_7 blank"> </span>regim<span class="_7 blank"> </span>e </div><div class="t m3 x0 ha ya5 ff3 fs4 fc0 sc0 ls2 ws3">de caixa. A atitud<span class="_7 blank"> </span>e do cont<span class="_7 blank"> </span>abilista: </div><div class="t m3 x0 ha ya6 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ya7 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> <span class="_f blank"> </span>Está <span class="_f blank"> </span>em<span class="_7 blank"> </span> <span class="_f blank"> </span>desacordo <span class="_f blank"> </span>co<span class="_7 blank"> </span>m<span class="_7 blank"> </span> <span class="_f blank"> </span>os <span class="_f blank"> </span>Princípios <span class="_f blank"> </span>de<span class="_7 blank"> </span> <span class="_f blank"> </span>Contabil<span class="_7 blank"> </span>idade <span class="_f blank"> </span>e <span class="_f blank"> </span>cons<span class="_7 blank"> </span>iste <span class="_f blank"> </span>em<span class="_7 blank"> </span> <span class="_f blank"> </span>infração <span class="_f blank"> </span>ao <span class="_f blank"> </span>d<span class="_7 blank"> </span>isposto<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha ya8 ff3 fs4 fc0 sc0 ls2 ws3">no Código de <span class="_7 blank"> </span>Ética Profiss<span class="_7 blank"> </span>ional do Con<span class="_7 blank"> </span>tabilista, <span class="_7 blank"> </span>qualquer qu<span class="_7 blank"> </span>e seja o porte <span class="_7 blank"> </span>da empres<span class="_7 blank"> </span>a. </div><div class="t m3 x0 ha ya9 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> <span class="_8 blank"> </span>Está <span class="_e blank"> </span>em <span class="_f blank"> </span>des<span class="_7 blank"> </span>acordo <span class="_8 blank"> </span>com<span class="_7 blank"> </span> <span class="_8 blank"> </span>os <span class="_e blank"> </span>Prin<span class="_0 blank"></span>cípios <span class="_8 blank"> </span>de <span class="_e blank"> </span>Contabilidade, <span class="_8 blank"> </span>m<span class="_7 blank"> </span>as<span class="_7 blank"> </span> <span class="_8 blank"> </span>não <span class="_8 blank"> </span>consis<span class="_7 blank"> </span>te <span class="_8 blank"> </span>em <span class="_e blank"> </span>i<span class="_0 blank"></span>nfraç<span class="_7 blank"> </span>ão <span class="_8 blank"> </span>ao </span></div><div class="t m3 x0 ha yaa ff3 fs4 fc0 sc0 ls2 ws3">disposto no Cód<span class="_7 blank"> </span>igo de Ét<span class="_7 blank"> </span>ica Profissional <span class="_7 blank"> </span>do Contab<span class="_7 blank"> </span>ilista, qualquer <span class="_7 blank"> </span>que seja o p<span class="_7 blank"> </span>orte da em<span class="_7 blank"> </span>pres<span class="_7 blank"> </span>a. </div><div class="t m3 x0 ha yab ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> <span class="_1 blank"> </span>Não <span class="_7 blank"> </span>c<span class="_7 blank"> </span>onsiste <span class="_1 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>infração <span class="_1 blank"> </span>ao <span class="_1 blank"> </span>disposto <span class="_1 blank"> </span>no <span class="_1 blank"> </span>Código <span class="_1 blank"> </span>de <span class="_1 blank"> </span>Ética <span class="_1 blank"> </span>Profissional <span class="_1 blank"> </span>do <span class="_1 blank"> </span>Contabilist<span class="_7 blank"> </span>a <span class="_1 blank"> </span>e <span class="_7 blank"> </span>es<span class="_7 blank"> </span>tá </span></div><div class="t m3 x0 ha yac ff3 fs4 fc0 sc0 ls2 ws3">em <span class="_8 blank"> </span>c<span class="_7 blank"> </span>onformidade <span class="_8 blank"> </span>com<span class="_7 blank"> </span> <span class="_8 blank"> </span>os <span class="_8 blank"> </span>Princípios <span class="_e blank"> </span>de <span class="_f blank"> </span>Contab<span class="_7 blank"> </span>ilidade, <span class="_8 blank"> </span>c<span class="_7 blank"> </span>aso <span class="_8 blank"> </span>a <span class="_8 blank"> </span>em<span class="_7 blank"> </span>pres<span class="_7 blank"> </span>a <span class="_f blank"> </span>em<span class="_7 blank"> </span> <span class="_8 blank"> </span>questão <span class="_8 blank"> </span>sej<span class="_7 blank"> </span>a <span class="_8 blank"> </span>um<span class="_7 blank"> </span>a </div><div class="t m3 x0 ha yad ff3 fs4 fc0 sc0 ls2 ws3">microempr<span class="_7 blank"> </span>esa. </div><div class="t m3 x0 ha yae ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_f blank"> </span>Não <span class="_f blank"> </span>cons<span class="_7 blank"> </span>iste <span class="_f blank"> </span>em<span class="_7 blank"> </span> <span class="_f blank"> </span>infração <span class="_f blank"> </span>ao <span class="_8 blank"> </span>disposto <span class="_f blank"> </span>n<span class="_7 blank"> </span>o <span class="_1 blank"> </span>C<span class="_7 blank"> </span>ódigo<span class="_7 blank"> </span> <span class="_f blank"> </span>de <span class="_f blank"> </span>Ética<span class="_7 blank"> </span> <span class="_f blank"> </span>Profissio<span class="_7 blank"> </span>nal <span class="_f blank"> </span>do <span class="_f blank"> </span>C<span class="_7 blank"> </span>ontabilista, <span class="_f blank"> </span>m<span class="_7 blank"> </span>as </span></div><div class="t m3 x0 ha yaf ff3 fs4 fc0 sc0 ls2 ws3">está <span class="_1 blank"> </span>em <span class="_1 blank"> </span>desacordo <span class="_1 blank"> </span>com<span class="_7 blank"> </span> <span class="_1 blank"> </span>os <span class="_7 blank"> </span>Princíp<span class="_7 blank"> </span>ios <span class="_1 blank"> </span>de <span class="_1 blank"> </span>Contabilidad<span class="_7 blank"> </span>e, <span class="_1 blank"> </span>caso <span class="_1 blank"> </span>a <span class="_7 blank"> </span>em<span class="_7 blank"> </span>presa <span class="_1 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>questão <span class="_1 blank"> </span>seja <span class="_1 blank"> </span>uma </div><div class="t m3 x0 ha yb0 ff3 fs4 fc0 sc0 ls2 ws3">microempr<span class="_7 blank"> </span>esa. </div><div class="t m3 x0 ha yb1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yb2 ff2 fs4 fc0 sc0 ls2 ws4">3.<span class="ff3 ws3"> <span class="_f blank"> </span>(<span class="_7 blank"> </span>Exame <span class="_8 blank"> </span>de <span class="_8 blank"> </span>Suficiênci<span class="_7 blank"> </span>a <span class="_8 blank"> </span>\u2013 <span class="_f blank"> </span>CRC<span class="_7 blank"> </span>) <span class="_8 blank"> </span>Refere-s<span class="_7 blank"> </span>e <span class="_f blank"> </span>ao <span class="_8 blank"> </span>proc<span class="_7 blank"> </span>esso <span class="_8 blank"> </span>de <span class="_8 blank"> </span>m<span class="_7 blank"> </span>ensuração <span class="_8 blank"> </span>e <span class="_8 blank"> </span>apresentação <span class="_8 blank"> </span>dos<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yb3 ff3 fs4 fc0 sc0 ls2 ws3">componentes <span class="_8 blank"> </span>patrim<span class="_7 blank"> </span>oniais <span class="_8 blank"> </span>para <span class="_8 blank"> </span>produzir <span class="_8 blank"> </span>inform<span class="_7 blank"> </span>ações <span class="_8 blank"> </span>íntegras <span class="_8 blank"> </span>e <span class="_f blank"> </span>t<span class="_7 blank"> </span>empes<span class="_7 blank"> </span>tivas, <span class="_f blank"> </span>af<span class="_7 blank"> </span>irmando <span class="_f blank"> </span>q<span class="_7 blank"> </span>ue <span class="_8 blank"> </span>a </div><div class="t m3 x0 ha yb4 ff3 fs4 fc0 sc0 ls2 ws3">falta <span class="_7 blank"> </span>de <span class="_1 blank"> </span>integridade <span class="_1 blank"> </span>e t<span class="_7 blank"> </span>empestividade<span class="_7 blank"> </span> <span class="_7 blank"> </span>na <span class="_1 blank"> </span>produção <span class="_1 blank"> </span>e na <span class="_1 blank"> </span>divulgação <span class="_1 blank"> </span>da <span class="_7 blank"> </span>inform<span class="_7 blank"> </span>ação <span class="_7 blank"> </span>contábi<span class="_7 blank"> </span>l <span class="_7 blank"> </span>pod<span class="_7 blank"> </span>e </div><div class="t m3 x0 ha yb5 ff3 fs4 fc0 sc0 ls2 ws3">ocasionar a per<span class="_7 blank"> </span>da de sua r<span class="_7 blank"> </span>elevância. Este <span class="_7 blank"> </span>enunciado <span class="_7 blank"> </span>refere-<span class="_7 blank"> </span>se à aplicação do <span class="_7 blank"> </span>Princípio: </div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3e ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Da Competênc<span class="_7 blank"> </span>ia </span></div><div class="t m3 x0 ha y3f ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Da Oportunid<span class="_7 blank"> </span>ade </span></div><div class="t m3 x0 ha y40 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Da Prudênc<span class="_7 blank"> </span>ia </span></div><div class="t m3 x0 ha y41 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Do Registro p<span class="_7 blank"> </span>elo Valor<span class="_7 blank"> </span> Original </span></div><div class="t m3 x0 ha yb7 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y43 ff2 fs4 fc0 sc0 ls2 ws3">4. <span class="_e blank"> </span><span class="ff3">(Exame <span class="_e blank"> </span>de <span class="_8 blank"> </span>Suf<span class="_7 blank"> </span>iciência <span class="_e blank"> </span>\u2013 <span class="_e blank"> </span>CRC) <span class="_e blank"> </span>A<span class="_0 blank"></span> <span class="_e blank"> </span>contabilidade <span class="_e blank"> </span>de <span class="_e blank"> </span>um<span class="_7 blank"> </span>a <span class="_e blank"> </span>e<span class="_0 blank"></span>m<span class="_7 blank"> </span>presa <span class="_e blank"> </span>em <span class="_e blank"> </span>31/12/2001 <span class="_e blank"> </span>na <span class="_8 blank"> </span>co<span class="_7 blank"> </span>nta </span></div><div class="t m3 x0 ha yb8 ff3 fs4 fc0 sc0 ls2 ws3">Mercadorias <span class="_f blank"> </span>registra<span class="_7 blank"> </span>va <span class="_1 blank"> </span>um<span class="_7 blank"> </span> <span class="_1 blank"> </span>saldo <span class="_f blank"> </span>de <span class="_1 blank"> </span>R$ <span class="_f blank"> </span>10.00<span class="_7 blank"> </span>0,00 <span class="_1 blank"> </span>a<span class="_7 blank"> </span>valiado <span class="_f blank"> </span>pelo <span class="_f blank"> </span>custo <span class="_1 blank"> </span>de <span class="_f blank"> </span>aqu<span class="_7 blank"> </span>isição, <span class="_f blank"> </span>sendo <span class="_f blank"> </span>R$ </div><div class="t m3 x0 ha yb9 ff3 fs4 fc0 sc0 ls2 ws3">4.000,00 <span class="_1 blank"> </span>o <span class="_f blank"> </span>valor <span class="_f blank"> </span>de <span class="_1 blank"> </span>m<span class="_7 blank"> </span>ercado. <span class="_f blank"> </span>O <span class="_1 blank"> </span>in<span class="_7 blank"> </span>vestimento <span class="_f blank"> </span>em <span class="_1 blank"> </span>m<span class="_7 blank"> </span>ercadorias <span class="_f blank"> </span>deverá <span class="_f blank"> </span>ser <span class="_1 blank"> </span>aj<span class="_7 blank"> </span>ustado <span class="_f blank"> </span>ao <span class="_1 blank"> </span>va<span class="_7 blank"> </span>lor <span class="_1 blank"> </span>de </div><div class="t m3 x0 ha yba ff3 fs4 fc0 sc0 ls2 ws3">mercado tendo em<span class="_7 blank"> </span> vista o <span class="_7 blank"> </span>Princípio Fund<span class="_7 blank"> </span>am<span class="_7 blank"> </span>ental de Contabi<span class="_7 blank"> </span>lidade: </div><div class="t m3 x0 ha ybb ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Da Continu<span class="_7 blank"> </span>idade </span></div><div class="t m3 x0 ha y49 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Da Entidad<span class="_7 blank"> </span>e </span></div><div class="t m3 x0 ha y4a ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Da Prudênc<span class="_7 blank"> </span>ia </span></div><div class="t m3 x0 ha y4b ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Do Registro p<span class="_7 blank"> </span>elo Valor<span class="_7 blank"> </span> Original </span></div><div class="t m3 x0 ha y4c ff4 fs4 fc0 sc0 ls2 ws3"> <span class="_10 blank"> </span> </div><div class="t m3 x0 ha y4d ff2 fs4 fc0 sc0 ls2 ws3">5. <span class="ff3">(<span class="_7 blank"> </span>Exame <span class="_7 blank"> </span>de<span class="_7 blank"> </span> <span class="_7 blank"> </span>Suficiênci<span class="_7 blank"> </span>a <span class="_7 blank"> </span>\u2013 <span class="_7 blank"> </span>CRC)<span class="_7 blank"> </span> <span class="_7 blank"> </span>A <span class="_7 blank"> </span>aval<span class="_7 blank"> </span>iação <span class="_7 blank"> </span>dos<span class="_7 blank"> </span> c<span class="_7 blank"> </span>om<span class="_7 blank"> </span>ponentes <span class="_7 blank"> </span>patrim<span class="_7 blank"> </span>oniais <span class="_7 blank"> </span>deve <span class="_7 blank"> </span>ser<span class="_7 blank"> </span> <span class="_7 blank"> </span>feita <span class="_7 blank"> </span>c<span class="_7 blank"> </span>om </span></div><div class="t m3 x0 ha ybc ff3 fs4 fc0 sc0 ls2 ws3">base <span class="_8 blank"> </span>nos<span class="_7 blank"> </span> <span class="_8 blank"> </span>valores <span class="_e blank"> </span>de <span class="_f blank"> </span>e<span class="_7 blank"> </span>ntrada, <span class="_e blank"> </span>considerando-se <span class="_8 blank"> </span>c<span class="_7 blank"> </span>omo <span class="_e blank"> </span>tai<span class="_0 blank"></span>s <span class="_e blank"> </span>o<span class="_0 blank"></span>s <span class="_e blank"> </span>resultantes <span class="_8 blank"> </span>do <span class="_e blank"> </span>consenso <span class="_8 blank"> </span>com<span class="_7 blank"> </span> <span class="_e blank"> </span>o<span class="_0 blank"></span>s </div><div class="t m3 x0 ha ybd ff3 fs4 fc0 sc0 ls2 ws3">agentes extern<span class="_7 blank"> </span>os ou da im<span class="_7 blank"> </span>posição destes. <span class="_7 blank"> </span>Esta af<span class="_7 blank"> </span>irmativa refere-s<span class="_7 blank"> </span>e ao: </div><div class="t m3 x0 ha ybe ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y51 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Princípio da<span class="_7 blank"> </span> Atualização<span class="_7 blank"> </span> Monetári<span class="_7 blank"> </span>a </span></div><div class="t m3 x0 ha y52 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Princípio da C<span class="_7 blank"> </span>ontinuid<span class="_7 blank"> </span>ade </span></div><div class="t m3 x0 ha y53 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Princípio do<span class="_7 blank"> </span> Registro <span class="_7 blank"> </span>Pelo Valor Origi<span class="_7 blank"> </span>nal </span></div><div class="t m3 x0 ha y54 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Princípio da C<span class="_7 blank"> </span>om<span class="_7 blank"> </span>petência </span></div><div class="t m3 x0 ha ybf ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y56 ff2 fs4 fc0 sc0 ls2 ws3">6. <span class="_f blank"> </span><span class="ff3">(<span class="_7 blank"> </span>Exame <span class="_8 blank"> </span>de <span class="_e blank"> </span>S<span class="_0 blank"></span>ufici<span class="_7 blank"> </span>ência <span class="_8 blank"> </span>\u2013 <span class="_8 blank"> </span>CRC)<span class="_7 blank"> </span> <span class="_8 blank"> </span>Considera<span class="_7 blank"> </span>ndo <span class="_8 blank"> </span>os <span class="_e blank"> </span>da<span class="_0 blank"></span>dos <span class="_8 blank"> </span>aba<span class="_7 blank"> </span>ixo, <span class="_8 blank"> </span>a <span class="_8 blank"> </span>alt<span class="_7 blank"> </span>ernativa <span class="_8 blank"> </span>que <span class="_8 blank"> </span>co<span class="_7 blank"> </span>ntém<span class="_7 blank"> </span> <span class="_8 blank"> </span>o </span></div><div class="t m3 x0 ha yc0 ff3 fs4 fc0 sc0 ls2 ws3">valor do resultado<span class="_7 blank"> </span> do exerc<span class="_7 blank"> </span>ício de acord<span class="_7 blank"> </span>o com<span class="_7 blank"> </span> o Principio da Com<span class="_7 blank"> </span>petência é: </div><div class="t m3 x0 ha yc1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yc2 ff3 fs4 fc0 sc0 ls2 ws3">1) Despesas n<span class="_7 blank"> </span>ão incorridas<span class="_7 blank"> </span> e não pagas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 50.000,00 <span class="_12 blank"> </span> <span class="_10 blank"> </span> <span class="_10 blank"> </span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf6" class="pf w0 h0" data-page-no="6"><div class="pc pc6 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg6.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_e blank"> </span>,<span class="_b blank"> </span>-<span class="_5 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 /\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha yc3 ff3 fs4 fc0 sc0 ls2 ws3">2) Receitas ga<span class="_7 blank"> </span>nhas e não r<span class="_7 blank"> </span>ecebidas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 40.000,00 </div><div class="t m3 x0 ha y99 ff3 fs4 fc0 sc0 ls2 ws3">3) Despesas <span class="_7 blank"> </span>incorridas e p<span class="_7 blank"> </span>agas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 18.000,00 </div><div class="t m3 x0 ha y9a ff3 fs4 fc0 sc0 ls2 ws3">4) Despesas <span class="_7 blank"> </span>incorridas e n<span class="_7 blank"> </span>ão pagas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 12.000,00 </div><div class="t m3 x0 ha y9b ff3 fs4 fc0 sc0 ls2 ws3">5) Receitas rec<span class="_7 blank"> </span>ebidas e nã<span class="_7 blank"> </span>o ganhas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 20.000,00 <span class="_12 blank"> </span> <span class="_10 blank"> </span> <span class="_10 blank"> </span> </div><div class="t m3 x0 ha y9c ff3 fs4 fc0 sc0 ls2 ws3">6) Despesas n<span class="_7 blank"> </span>ão incorridas<span class="_7 blank"> </span> e pagas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 10.000,00 </div><div class="t m3 x0 ha y9d ff3 fs4 fc0 sc0 ls2 ws3">7) Receitas ga<span class="_7 blank"> </span>nhas e receb<span class="_7 blank"> </span>idas <span class="_7 blank"> </span> <span class="_11 blank"> </span>R$ 30.000,00 </div><div class="t m3 x0 ha yc4 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y9f ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> R$ 80.000,0<span class="_7 blank"> </span>0 de prejuí<span class="_7 blank"> </span>zo </span></div><div class="t m3 x0 ha ya0 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> R$ 20.000,00 <span class="_7 blank"> </span>de prejuí<span class="_7 blank"> </span>zo </span></div><div class="t m3 x0 ha ya1 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> R$ 12.000,0<span class="_7 blank"> </span>0 de lucro </span></div><div class="t m3 x0 ha ya2 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> R$ 40.000,00 <span class="_7 blank"> </span>de lucro </span></div><div class="t m3 x0 ha yc5 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yc6 ff2 fs4 fc0 sc0 ls2 ws3">7. <span class="_7 blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_7 blank"> </span>de <span class="_1 blank"> </span>Suficiência \u2013<span class="_7 blank"> </span> <span class="_7 blank"> </span>CRC) <span class="_1 blank"> </span>De acor<span class="_7 blank"> </span>do <span class="_7 blank"> </span>com<span class="_7 blank"> </span> <span class="_7 blank"> </span>os <span class="_7 blank"> </span>Princípios <span class="_1 blank"> </span>Fundamentais <span class="_1 blank"> </span>de <span class="_7 blank"> </span>Contabilidade, </span></div><div class="t m3 x0 ha ya5 ff3 fs4 fc0 sc0 ls2 ws3">o Princípio da Pru<span class="_7 blank"> </span>dência <span class="_7 blank"> </span>determ<span class="_7 blank"> </span>ina que: </div><div class="t m3 x0 ha ya6 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ya7 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> O <span class="_7 blank"> </span>registro <span class="_7 blank"> </span>deve <span class="_7 blank"> </span>ensejar <span class="_7 blank"> </span>o <span class="_7 blank"> </span>reconhec<span class="_7 blank"> </span>imento un<span class="_7 blank"> </span>iversal <span class="_7 blank"> </span>das <span class="_7 blank"> </span>variações <span class="_7 blank"> </span>ocorrid<span class="_7 blank"> </span>as no<span class="_7 blank"> </span> patrim<span class="_7 blank"> </span>ônio da<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha ya8 ff3 fs4 fc0 sc0 ls2 ws3">Entidade, <span class="_1 blank"> </span>em <span class="_7 blank"> </span>um <span class="_1 blank"> </span>período d<span class="_7 blank"> </span>e <span class="_7 blank"> </span>tem<span class="_7 blank"> </span>po <span class="_7 blank"> </span>det<span class="_7 blank"> </span>erm<span class="_7 blank"> </span>inado, b<span class="_7 blank"> </span>ase <span class="_7 blank"> </span>nec<span class="_7 blank"> </span>essária <span class="_1 blank"> </span>para <span class="_7 blank"> </span>gerar<span class="_7 blank"> </span> <span class="_7 blank"> </span>inf<span class="_7 blank"> </span>orm<span class="_7 blank"> </span>ações <span class="_7 blank"> </span>úteis </div><div class="t m3 x0 ha yc7 ff3 fs4 fc0 sc0 ls2 ws3">ao processo <span class="_7 blank"> </span>decisório da g<span class="_7 blank"> </span>estão. </div><div class="t m3 x0 ha yc8 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> <span class="_e blank"> </span>A <span class="_8 blank"> </span>adoção <span class="_e blank"> </span>do <span class="_e blank"> </span>menor <span class="_e blank"> </span>valor <span class="_e blank"> </span>p<span class="_0 blank"></span>ara <span class="_e blank"> </span>os <span class="_e blank"> </span>componentes <span class="_e blank"> </span>do <span class="_8 blank"> </span>Ativo <span class="_e blank"> </span>e <span class="_e blank"> </span>do <span class="_13 blank"> </span>maior <span class="_e blank"> </span>para <span class="_13 blank"> </span>os <span class="_e blank"> </span>do <span class="_13 blank"> </span>Passivo, </span></div><div class="t m3 x0 ha yc9 ff3 fs4 fc0 sc0 ls2 ws3">sempre <span class="_14 blank"> </span>que <span class="_14 blank"> </span>se <span class="_15 blank"> </span>apresentarem<span class="_7 blank"> </span> <span class="_15 blank"> </span>alternati<span class="_7 blank"> </span>vas <span class="_15 blank"> </span>igu<span class="_7 blank"> </span>almente <span class="_14 blank"> </span>válidas <span class="_15 blank"> </span>par<span class="_7 blank"> </span>a <span class="_15 blank"> </span>a <span class="_14 blank"> </span>quantificação <span class="_14 blank"> </span>das </div><div class="t m3 x0 ha yac ff3 fs4 fc0 sc0 ls2 ws3">mutaç<span class="_7 blank"> </span>ões patrimoniais que <span class="_7 blank"> </span>alterem o patr<span class="_7 blank"> </span>im<span class="_7 blank"> </span>ônio líquido. </div><div class="t m3 x0 ha yca ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> <span class="_a blank"> </span>A <span class="_a blank"> </span>continuidade <span class="_a blank"> </span>influência <span class="_a blank"> </span>o <span class="_b blank"> </span>va<span class="_7 blank"> </span>lor <span class="_a blank"> </span>econôm<span class="_7 blank"> </span>ico <span class="_a blank"> </span>dos <span class="_a blank"> </span>ativos <span class="_a blank"> </span>e<span class="_0 blank"></span>, <span class="_a blank"> </span>em <span class="_a blank"> </span>muitos <span class="_a blank"> </span>casos, <span class="_a blank"> </span>o <span class="_16 blank"> </span>valor <span class="_16 blank"> </span>ou </span></div><div class="t m3 x0 ha ycb ff3 fs4 fc0 sc0 ls2 ws3">vencim<span class="_7 blank"> </span>ento <span class="_17 blank"> </span>dos <span class="_17 blank"> </span>passivos, <span class="_17 blank"> </span>es<span class="_7 blank"> </span>pecialmente <span class="_17 blank"> </span>qu<span class="_7 blank"> </span>ando <span class="_17 blank"> </span>a <span class="_17 blank"> </span>extinção <span class="_17 blank"> </span>d<span class="_7 blank"> </span>a <span class="_17 blank"> </span>entidade <span class="_17 blank"> </span>tem<span class="_7 blank"> </span> <span class="_17 blank"> </span>prazo </div><div class="t m3 x0 ha yaf ff3 fs4 fc0 sc0 ls2 ws3">determinado, pr<span class="_7 blank"> </span>evisto ou pr<span class="_7 blank"> </span>evisível. </div><div class="t m3 x0 ha ycc ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_1 blank"> </span>A <span class="_1 blank"> </span>avaliação <span class="_1 blank"> </span>dos <span class="_1 blank"> </span>c<span class="_7 blank"> </span>omponent<span class="_7 blank"> </span>es <span class="_1 blank"> </span>patrim<span class="_7 blank"> </span>oniais <span class="_1 blank"> </span>deve <span class="_1 blank"> </span>ser <span class="_1 blank"> </span>f<span class="_7 blank"> </span>eita <span class="_1 blank"> </span>com <span class="_1 blank"> </span>base <span class="_1 blank"> </span>nos <span class="_1 blank"> </span>valo<span class="_7 blank"> </span>res <span class="_1 blank"> </span>de <span class="_1 blank"> </span>entrad<span class="_7 blank"> </span>a, </span></div><div class="t m3 x0 ha yb1 ff3 fs4 fc0 sc0 ls2 ws3">considerando-se <span class="_18 blank"> </span>com<span class="_7 blank"> </span>o <span class="_18 blank"> </span>tais <span class="_19 blank"> </span>os <span class="_19 blank"> </span>resultant<span class="_7 blank"> </span>es <span class="_19 blank"> </span>do <span class="_19 blank"> </span>c<span class="_7 blank"> </span>onsenso <span class="_18 blank"> </span>com<span class="_7 blank"> </span> <span class="_19 blank"> </span>os <span class="_18 blank"> </span>agentes <span class="_19 blank"> </span>externos <span class="_18 blank"> </span>ou <span class="_19 blank"> </span>da<span class="_7 blank"> </span> </div><div class="t m3 x0 ha ycd ff3 fs4 fc0 sc0 ls2 ws3">imposição destes<span class="_7 blank"> </span>. </div><div class="t m3 x0 ha yb3 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3b ff2 fs4 fc0 sc0 ls2 ws3">8. <span class="_8 blank"> </span><span class="ff3">(Ex<span class="_7 blank"> </span>ame <span class="_13 blank"> </span>de <span class="_13 blank"> </span>Suf<span class="_7 blank"> </span>iciência <span class="_e blank"> </span>\u2013 <span class="_8 blank"> </span>C<span class="_7 blank"> </span>RC) <span class="_13 blank"> </span>A <span class="_13 blank"> </span>resp<span class="_7 blank"> </span>eito <span class="_13 blank"> </span>dos <span class="_e blank"> </span>Princípios <span class="_13 blank"> </span>de <span class="_e blank"> </span>Contabilida<span class="_7 blank"> </span>de, <span class="_13 blank"> </span>julgue <span class="_13 blank"> </span>os<span class="_7 blank"> </span> <span class="_8 blank"> </span>it<span class="_7 blank"> </span>ens </span></div><div class="t m3 x0 ha yb5 ff3 fs4 fc0 sc0 ls2 ws3">abaixo e, em<span class="_7 blank"> </span> seguida, ass<span class="_7 blank"> </span>inale a opção <span class="_7 blank"> </span>CORRET<span class="_7 blank"> </span>A. </div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3e ff2 fs4 fc0 sc0 ls2 ws4">I.<span class="ff3 ws3"> <span class="_16 blank"> </span>A observância dos <span class="_16 blank"> </span>Pr<span class="_7 blank"> </span>incípios de <span class="_16 blank"> </span>Co<span class="_7 blank"> </span>ntabilidad<span class="_7 blank"> </span>e <span class="_a blank"> </span>é obrigatória <span class="_a blank"> </span>no <span class="_16 blank"> </span>ex<span class="_7 blank"> </span>ercício da <span class="_16 blank"> </span>pr<span class="_7 blank"> </span>ofissão e </span></div><div class="t m3 x0 ha yce ff3 fs4 fc0 sc0 ls2 ws3">constitui condição<span class="_7 blank"> </span> de legit<span class="_7 blank"> </span>im<span class="_7 blank"> </span>idade das Norm<span class="_7 blank"> </span>as Brasileiras de Co<span class="_7 blank"> </span>ntabilidade. </div><div class="t m3 x0 ha y40 ff2 fs4 fc0 sc0 ls2 ws4">II.<span class="ff3 ws3"> <span class="_f blank"> </span>O<span class="_7 blank"> </span>s <span class="_8 blank"> </span>ativos <span class="_f blank"> </span>a<span class="_7 blank"> </span>valiados <span class="_8 blank"> </span>pel<span class="_7 blank"> </span>o <span class="_8 blank"> </span>seu <span class="_8 blank"> </span>valor <span class="_8 blank"> </span>de <span class="_f blank"> </span>l<span class="_7 blank"> </span>iquidação <span class="_13 blank"> </span>baseiam<span class="_7 blank"> </span>-se <span class="_8 blank"> </span>no <span class="_f blank"> </span>Princíp<span class="_7 blank"> </span>io <span class="_f blank"> </span>d<span class="_7 blank"> </span>a <span class="_8 blank"> </span>Continuid<span class="_7 blank"> </span>ade, </span></div><div class="t m3 x0 ha ycf ff3 fs4 fc0 sc0 ls2 ws3">pressupondo q<span class="_7 blank"> </span>ue a Entidad<span class="_7 blank"> </span>e continuará em<span class="_7 blank"> </span> operação <span class="_7 blank"> </span>no futuro. </div><div class="t m3 x0 ha y42 ff2 fs4 fc0 sc0 ls2 ws4">III.<span class="ff3 ws3"> <span class="_7 blank"> </span>A <span class="_1 blank"> </span>falta <span class="_1 blank"> </span>de <span class="_7 blank"> </span>integr<span class="_7 blank"> </span>idade <span class="_1 blank"> </span>e <span class="_1 blank"> </span>tempestividade <span class="_1 blank"> </span>na <span class="_7 blank"> </span>prod<span class="_7 blank"> </span>ução <span class="_1 blank"> </span>e <span class="_7 blank"> </span>n<span class="_7 blank"> </span>a <span class="_7 blank"> </span>di<span class="_7 blank"> </span>vulgação <span class="_1 blank"> </span>da <span class="_1 blank"> </span>informação <span class="_1 blank"> </span>contábil </span></div><div class="t m3 x0 ha yd0 ff3 fs4 fc0 sc0 ls2 ws3">pode <span class="_13 blank"> </span>ocasionar <span class="_13 blank"> </span>a <span class="_13 blank"> </span>perda <span class="_13 blank"> </span>d<span class="_7 blank"> </span>e <span class="_8 blank"> </span>s<span class="_7 blank"> </span>ua <span class="_8 blank"> </span>r<span class="_7 blank"> </span>elevância, <span class="_13 blank"> </span>por <span class="_13 blank"> </span>iss<span class="_7 blank"> </span>o <span class="_13 blank"> </span>é <span class="_13 blank"> </span>necessário <span class="_13 blank"> </span>pond<span class="_7 blank"> </span>erar <span class="_13 blank"> </span>a <span class="_13 blank"> </span>relação <span class="_13 blank"> </span>entre <span class="_13 blank"> </span>a </div><div class="t m3 x0 ha yb8 ff3 fs4 fc0 sc0 ls2 ws3">oportunidade e <span class="_7 blank"> </span>a confiabi<span class="_7 blank"> </span>lidade da infor<span class="_7 blank"> </span>m<span class="_7 blank"> </span>ação. </div><div class="t m3 x0 ha yb9 ff3 fs4 fc0 sc0 ls2 ws3"> <span class="_10 blank"> </span> </div><div class="t m3 x0 ha yba ff3 fs4 fc0 sc0 ls2 ws3">Está (ao) CERT<span class="_7 blank"> </span>O (S) apen<span class="_7 blank"> </span>as o (s)<span class="_7 blank"> </span> item (ns)<span class="_7 blank"> </span>: </div><div class="t m3 x0 ha y47 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">I e II</span> </div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">I e III</span> </div><div class="t m3 x0 ha y49 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> II<span class="ff2"> </span></span></div><div class="t m3 x0 ha y4a ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3 ws4">III</span> </div><div class="t m3 x0 ha yd1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4c ff2 fs4 fc0 sc0 ls2 ws4">9.<span class="ff3 ws3"> (<span class="_7 blank"> </span>Exame <span class="_7 blank"> </span>de<span class="_7 blank"> </span> <span class="_7 blank"> </span>Suficiênci<span class="_7 blank"> </span>a <span class="_7 blank"> </span>\u2013 <span class="_7 blank"> </span>CRC)<span class="_7 blank"> </span> U<span class="_7 blank"> </span>ma <span class="_7 blank"> </span>em<span class="_7 blank"> </span>presa <span class="_7 blank"> </span>tem<span class="_7 blank"> </span> <span class="_7 blank"> </span>um<span class="_7 blank"> </span> <span class="_7 blank"> </span>Custo <span class="_7 blank"> </span>Fixo <span class="_7 blank"> </span>m<span class="_7 blank"> </span>ensal <span class="_7 blank"> </span>pré-d<span class="_7 blank"> </span>eterm<span class="_7 blank"> </span>inado <span class="_7 blank"> </span>no </span></div><div class="t m3 x0 ha yd2 ff3 fs4 fc0 sc0 ls2 ws3">montante de R$ 297.000,00. No mês de julho<span class="_0 blank"></span> de 2003 produziu 99.000 unidades de seu </div><div class="t m3 x0 ha ybc ff3 fs4 fc0 sc0 ls2 ws3">produto, <span class="_7 blank"> </span>incorr<span class="_7 blank"> </span>endo <span class="_7 blank"> </span>em<span class="_7 blank"> </span> R$ <span class="_7 blank"> </span>693.<span class="_7 blank"> </span>000,00 <span class="_7 blank"> </span>de <span class="_7 blank"> </span>Custo <span class="_1 blank"> </span>Variável. Co<span class="_7 blank"> </span>nsiderand<span class="_7 blank"> </span>o, a<span class="_7 blank"> </span>lternativam<span class="_7 blank"> </span>ente, <span class="_7 blank"> </span>um<span class="_7 blank"> </span>a </div><div class="t m3 x0 ha ybd ff3 fs4 fc0 sc0 ls2 ws3">produção de 74.<span class="_7 blank"> </span>250 unid<span class="_7 blank"> </span>ades o Custo<span class="_7 blank"> </span> Unitário d<span class="_7 blank"> </span>a produç<span class="_7 blank"> </span>ão seria de: </div><div class="t m3 x0 ha ybe ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y51 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> R$ 10,00 </span></div><div class="t m3 x0 ha y52 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> R$ 11,00 </span></div><div class="t m3 x0 ha y53 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> R$ 12,33 <span class="_1a blank"> </span> </span></div><div class="t m3 x0 ha y54 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> R$ 13,33 </span></div><div class="t m3 x0 h7 y55 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y56 ff2 fs4 fc0 sc0 ls2 ws3">10. <span class="_f blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_f blank"> </span>de <span class="_8 blank"> </span>Suficiência<span class="_7 blank"> </span> <span class="_f blank"> </span>\u2013 <span class="_f blank"> </span>C<span class="_7 blank"> </span>RC) <span class="_f blank"> </span>O <span class="_8 blank"> </span>superávit <span class="_8 blank"> </span>financeiro <span class="_8 blank"> </span>que <span class="_f blank"> </span>per<span class="_7 blank"> </span>mitirá <span class="_8 blank"> </span>a <span class="_f blank"> </span>abertur<span class="_7 blank"> </span>a <span class="_f blank"> </span>de <span class="_f blank"> </span>c<span class="_7 blank"> </span>réditos </span></div><div class="t m3 x0 ha yc0 ff3 fs4 fc0 sc0 ls2 ws3">suplementares nos<span class="_7 blank"> </span> term<span class="_7 blank"> </span>os da lei é apurad<span class="_7 blank"> </span>o em<span class="_7 blank"> </span>: </div><div class="t m3 x0 ha yc1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yd3 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Balanço das <span class="_7 blank"> </span>Variações <span class="_7 blank"> </span>Patrimonia<span class="_7 blank"> </span>is </span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w0 h0" data-page-no="7"><div class="pc pc7 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg7.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_e blank"> </span>,<span class="_b blank"> </span>-<span class="_5 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 #\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha y98 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Balanço F<span class="_7 blank"> </span>inanceiro </span></div><div class="t m3 x0 ha yd4 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Balanço Or<span class="_7 blank"> </span>çam<span class="_7 blank"> </span>entário </span></div><div class="t m3 x0 ha yd5 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Balanço Patrim<span class="_7 blank"> </span>onial </span></div><div class="t m3 x0 h7 yd6 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yd7 ff2 fs4 fc0 sc0 ls2 ws3">11. <span class="_13 blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_e blank"> </span>de <span class="_e blank"> </span>Suficiência<span class="_7 blank"> </span> <span class="_13 blank"> </span>\u2013 <span class="_e blank"> </span>CRC)<span class="_7 blank"> </span> <span class="_13 blank"> </span>O<span class="_7 blank"> </span> <span class="_13 blank"> </span>s<span class="_7 blank"> </span>aldo <span class="_13 blank"> </span>posit<span class="_7 blank"> </span>ivo <span class="_e blank"> </span>das <span class="_e blank"> </span>diferenças <span class="_e blank"> </span>acum<span class="_7 blank"> </span>uladas<span class="_7 blank"> </span> <span class="_13 blank"> </span>m<span class="_7 blank"> </span>ês <span class="_e blank"> </span>a <span class="_13 blank"> </span>mês, </span></div><div class="t m3 x0 ha y9d ff3 fs4 fc0 sc0 ls2 ws3">entre <span class="_13 blank"> </span>a <span class="_b blank"> </span>arrecadaçã<span class="_7 blank"> </span>o <span class="_13 blank"> </span>pre<span class="_7 blank"> </span>vista <span class="_e blank"> </span>e <span class="_e blank"> </span>a <span class="_13 blank"> </span>r<span class="_7 blank"> </span>ealizada, <span class="_e blank"> </span>co<span class="_7 blank"> </span>nsiderando-se <span class="_e blank"> </span>aind<span class="_7 blank"> </span>a <span class="_13 blank"> </span>a <span class="_e blank"> </span>t<span class="_7 blank"> </span>endência <span class="_e blank"> </span>do <span class="_e blank"> </span>exercíci<span class="_7 blank"> </span>o, </div><div class="t m3 x0 ha yc4 ff3 fs4 fc0 sc0 ls2 ws3">entende-se por<span class="_7 blank"> </span>: </div><div class="t m3 x0 h7 y9f ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ya0 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">Excesso de <span class="_7 blank"> </span>Arrecadaçã<span class="_7 blank"> </span>o </span></div><div class="t m3 x0 ha ya1 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Superávit Fi<span class="_7 blank"> </span>nanceiro</span> </div><div class="t m3 x0 ha ya2 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">Ativo Real <span class="_7 blank"> </span>Líquido</span> </div><div class="t m3 x0 ha ya3 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Superávit Orç<span class="_7 blank"> </span>am<span class="_7 blank"> </span>entário</span> </div><div class="t m3 x0 h7 yc6 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yd8 ff2 fs4 fc0 sc0 ls2 ws3">12. <span class="_1 blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_1 blank"> </span>de <span class="_1 blank"> </span>Suficiênc<span class="_7 blank"> </span>ia <span class="_1 blank"> </span>\u2013 <span class="_1 blank"> </span>CRC) <span class="_1 blank"> </span>R<span class="_7 blank"> </span>ecentem<span class="_7 blank"> </span>ente, <span class="_1 blank"> </span>uma <span class="_1 blank"> </span>lo<span class="_7 blank"> </span>teadora <span class="_1 blank"> </span>co<span class="_7 blank"> </span>locou <span class="_1 blank"> </span>à <span class="_1 blank"> </span>ve<span class="_7 blank"> </span>nda <span class="_1 blank"> </span>terre<span class="_7 blank"> </span>nos <span class="_1 blank"> </span>de </span></div><div class="t m3 x0 ha ya6 ff3 fs4 fc0 sc0 ls2 ws3">ótima <span class="_1 blank"> </span>localização <span class="_1 blank"> </span>para <span class="_7 blank"> </span>f<span class="_7 blank"> </span>ins <span class="_1 blank"> </span>residenciais. <span class="_1 blank"> </span>Uma <span class="_1 blank"> </span>empres<span class="_7 blank"> </span>a <span class="_7 blank"> </span>de <span class="_1 blank"> </span>grande <span class="_1 blank"> </span>sucesso, <span class="_1 blank"> </span>atuante <span class="_1 blank"> </span>no <span class="_7 blank"> </span>ram<span class="_7 blank"> </span>o <span class="_1 blank"> </span>de </div><div class="t m3 x0 ha yd9 ff3 fs4 fc0 sc0 ls2 ws3">indústria <span class="_b blank"> </span>têx<span class="_7 blank"> </span>til, <span class="_b blank"> </span>insta<span class="_7 blank"> </span>lada <span class="_16 blank"> </span>num<span class="_7 blank"> </span>a <span class="_b blank"> </span>cidade <span class="_b blank"> </span>em<span class="_7 blank"> </span> <span class="_16 blank"> </span>crescim<span class="_7 blank"> </span>ento, <span class="_b blank"> </span>que <span class="_b blank"> </span>pos<span class="_7 blank"> </span>sui <span class="_b blank"> </span>recurs<span class="_7 blank"> </span>os <span class="_16 blank"> </span>disponíveis <span class="_16 blank"> </span>por </div><div class="t m3 x0 ha ya8 ff3 fs4 fc0 sc0 ls2 ws3">tempo <span class="_7 blank"> </span>indeterm<span class="_7 blank"> </span>inado, <span class="_7 blank"> </span>decidiu <span class="_7 blank"> </span>adquirir <span class="_7 blank"> </span>do<span class="_7 blank"> </span>is <span class="_7 blank"> </span>terrenos <span class="_7 blank"> </span>no <span class="_7 blank"> </span>valor <span class="_7 blank"> </span>de <span class="_7 blank"> </span>R$ <span class="_7 blank"> </span>50.0<span class="_7 blank"> </span>00,00 <span class="_7 blank"> </span>ca<span class="_7 blank"> </span>da, para <span class="_7 blank"> </span>f<span class="_7 blank"> </span>ins <span class="_7 blank"> </span>de </div><div class="t m3 x0 ha yc7 ff3 fs4 fc0 sc0 ls2 ws3">auferir rendas<span class="_7 blank"> </span> através de l<span class="_7 blank"> </span>ocação. T<span class="_7 blank"> </span>al bem dev<span class="_7 blank"> </span>e ser registr<span class="_7 blank"> </span>ado no: </div><div class="t m3 x0 ha yaa ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yab ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">Ativo Circu<span class="_7 blank"> </span>lante</span> </div><div class="t m3 x0 ha yda ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Ativo Reali<span class="_7 blank"> </span>zável a Longo<span class="_7 blank"> </span>-Prazo</span> </div><div class="t m3 x0 ha yca ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">Ativo Perm<span class="_7 blank"> </span>anente \u2013 Im<span class="_7 blank"> </span>obilizado</span> </div><div class="t m3 x0 ha yae ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Ativo Perm<span class="_7 blank"> </span>anente \u2013 Inve<span class="_7 blank"> </span>stimento</span> </div><div class="t m3 x0 h7 ydb ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ycc ff2 fs4 fc0 sc0 ls2 ws3">13. <span class="_8 blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_8 blank"> </span>de <span class="_8 blank"> </span>Suf<span class="_7 blank"> </span>iciência <span class="_13 blank"> </span>\u2013 <span class="_8 blank"> </span>CRC) <span class="_13 blank"> </span>As <span class="_8 blank"> </span>rec<span class="_7 blank"> </span>eitas <span class="_8 blank"> </span>e <span class="_8 blank"> </span>as <span class="_13 blank"> </span>des<span class="_7 blank"> </span>pesas <span class="_8 blank"> </span>estão <span class="_13 blank"> </span>gera<span class="_7 blank"> </span>lmente <span class="_13 blank"> </span>relacionadas </span></div><div class="t m3 x0 ha yb1 ff3 fs4 fc0 sc0 ls2 ws3">nas empr<span class="_7 blank"> </span>esas com<span class="_7 blank"> </span> fins lucrativos. Sendo <span class="_7 blank"> </span>assim<span class="_7 blank"> </span>, podem<span class="_7 blank"> </span>os afirmar que: </div><div class="t m3 x0 h7 yb2 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ydc ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="_f blank"> </span><span class="ff3">A <span class="_f blank"> </span>des<span class="_7 blank"> </span>pesa <span class="_8 blank"> </span>é <span class="_f blank"> </span>incorri<span class="_7 blank"> </span>da <span class="_f blank"> </span>no <span class="_8 blank"> </span>m<span class="_7 blank"> </span>omento <span class="_f blank"> </span>em<span class="_7 blank"> </span> <span class="_f blank"> </span>que <span class="_f blank"> </span>ocor<span class="_7 blank"> </span>re <span class="_f blank"> </span>o <span class="_8 blank"> </span>consum<span class="_7 blank"> </span>o <span class="_f blank"> </span>e <span class="_8 blank"> </span>a <span class="_f blank"> </span>receita <span class="_f blank"> </span>no<span class="_7 blank"> </span> <span class="_f blank"> </span>m<span class="_7 blank"> </span>omento <span class="_f blank"> </span>em<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yb4 ff3 fs4 fc0 sc0 ls2 ws3">que recebem<span class="_7 blank"> </span>os direitos j<span class="_7 blank"> </span>á provisionados<span class="_7 blank"> </span> </div><div class="t m3 x0 ha y3c ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> <span class="_1 blank"> </span>A <span class="_f blank"> </span>despesa <span class="_1 blank"> </span>é <span class="_f blank"> </span>incorrida <span class="_f blank"> </span>no <span class="_1 blank"> </span>m<span class="_7 blank"> </span>om<span class="_7 blank"> </span>ento <span class="_1 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>que <span class="_f blank"> </span>ocorre <span class="_1 blank"> </span>o <span class="_f blank"> </span>desembolso <span class="_f blank"> </span>e <span class="_1 blank"> </span>a <span class="_f blank"> </span>receita <span class="_f blank"> </span>é <span class="_1 blank"> </span>realiza<span class="_7 blank"> </span>da <span class="_1 blank"> </span>no </span></div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3">mom<span class="_7 blank"> </span>ento em que se transf<span class="_7 blank"> </span>ere a proprieda<span class="_7 blank"> </span>de do bem<span class="_7 blank"> </span> </div><div class="t m3 x0 ha y3e ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="_7 blank"> </span><span class="ff3">A <span class="_7 blank"> </span>rec<span class="_7 blank"> </span>eita <span class="_1 blank"> </span>é rea<span class="_7 blank"> </span>lizada <span class="_1 blank"> </span>no <span class="_7 blank"> </span>m<span class="_7 blank"> </span>omento <span class="_7 blank"> </span>em<span class="_7 blank"> </span> <span class="_7 blank"> </span>que <span class="_7 blank"> </span>é <span class="_1 blank"> </span>transferida <span class="_1 blank"> </span>a pro<span class="_7 blank"> </span>priedade <span class="_1 blank"> </span>do <span class="_7 blank"> </span>bem <span class="_1 blank"> </span>ou s<span class="_7 blank"> </span>erviço <span class="_7 blank"> </span>e<span class="_7 blank"> </span> <span class="_7 blank"> </span>a<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yce ff3 fs4 fc0 sc0 ls2 ws3">despesa é inc<span class="_7 blank"> </span>orrida no m<span class="_7 blank"> </span>om<span class="_7 blank"> </span>ento do consumo<span class="ff2"> </span></div><div class="t m3 x0 ha y40 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_7 blank"> </span>A <span class="_7 blank"> </span>r<span class="_7 blank"> </span>eceita <span class="_7 blank"> </span>é <span class="_7 blank"> </span>rea<span class="_7 blank"> </span>lizada <span class="_7 blank"> </span>por<span class="_7 blank"> </span> <span class="_7 blank"> </span>ocas<span class="_7 blank"> </span>ião <span class="_7 blank"> </span>da <span class="_7 blank"> </span>tra<span class="_7 blank"> </span>nsferência <span class="_1 blank"> </span>da <span class="_7 blank"> </span>propriedade <span class="_1 blank"> </span>e a <span class="_1 blank"> </span>despesa <span class="_7 blank"> </span>é <span class="_1 blank"> </span>incorrida n<span class="_7 blank"> </span>o </span></div><div class="t m3 x0 ha ycf ff3 fs4 fc0 sc0 ls2 ws3">mom<span class="_7 blank"> </span>ento da aquisição, ind<span class="_7 blank"> </span>ependente d<span class="_7 blank"> </span>o pagam<span class="_7 blank"> </span>ento<span class="ff2"> </span></div><div class="t m3 x0 h7 y42 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y43 ff2 fs4 fc0 sc0 ls2 ws3">14. <span class="_e blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_e blank"> </span>de <span class="_b blank"> </span>Suficiênci<span class="_7 blank"> </span>a <span class="_e blank"> </span>\u2013 <span class="_b blank"> </span>CRC) <span class="_b blank"> </span>De <span class="_e blank"> </span>ac<span class="_7 blank"> </span>ordo <span class="_e blank"> </span>c<span class="_7 blank"> </span>om <span class="_b blank"> </span>o <span class="_e blank"> </span>Princíp<span class="_7 blank"> </span>io <span class="_e blank"> </span>da <span class="_b blank"> </span>Com<span class="_7 blank"> </span>petência, <span class="_e blank"> </span>as<span class="_7 blank"> </span> <span class="_e blank"> </span>rece<span class="_7 blank"> </span>itas </span></div><div class="t m3 x0 ha yb8 ff3 fs4 fc0 sc0 ls2 ws3">consideram<span class="_7 blank"> </span>-se realizadas: <span class="_7 blank"> </span> </div><div class="t m3 x0 h7 y45 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y46 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> <span class="_1 blank"> </span>Quando <span class="_1 blank"> </span>d<span class="_7 blank"> </span>eixar <span class="_1 blank"> </span>de <span class="_1 blank"> </span>ex<span class="_7 blank"> </span>istir <span class="_1 blank"> </span>o <span class="_1 blank"> </span>c<span class="_7 blank"> </span>orrespondent<span class="_7 blank"> </span>e <span class="_1 blank"> </span>valor <span class="_1 blank"> </span>at<span class="_7 blank"> </span>ivo, <span class="_1 blank"> </span>por <span class="_1 blank"> </span>trans<span class="_7 blank"> </span>ferência <span class="_1 blank"> </span>de <span class="_1 blank"> </span>s<span class="_7 blank"> </span>ua <span class="_1 blank"> </span>pro<span class="_7 blank"> </span>priedade </span></div><div class="t m3 x0 ha ybb ff3 fs4 fc0 sc0 ls2 ws3">para terceiro<span class="ff2"> </span></div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Pela dim<span class="_7 blank"> </span>inuição ou ex<span class="_7 blank"> </span>tinção do valor <span class="_7 blank"> </span>econôm<span class="_7 blank"> </span>ico de um<span class="_7 blank"> </span> ativo<span class="ff2"> </span></span></div><div class="t m3 x0 ha y49 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Pelo surgim<span class="_7 blank"> </span>ento de um<span class="_7 blank"> </span> passivo, sem<span class="_7 blank"> </span> o corres<span class="_7 blank"> </span>pondente ativo<span class="ff2"> </span></span></div><div class="t m3 x0 ha y4a ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_e blank"> </span>Quando <span class="_e blank"> </span>da <span class="_e blank"> </span>ext<span class="_7 blank"> </span>inção, <span class="_e blank"> </span>parc<span class="_7 blank"> </span>ial <span class="_13 blank"> </span>ou <span class="_b blank"> </span>total, <span class="_e blank"> </span>de <span class="_e blank"> </span>um<span class="_7 blank"> </span> <span class="_e blank"> </span>passivo, <span class="_e blank"> </span>qual<span class="_7 blank"> </span>quer <span class="_e blank"> </span>que <span class="_e blank"> </span>seja <span class="_e blank"> </span>o<span class="_7 blank"> </span> <span class="_e blank"> </span>m<span class="_7 blank"> </span>otivo, <span class="_13 blank"> </span>sem<span class="_7 blank"> </span> <span class="_e blank"> </span>o </span></div><div class="t m3 x0 ha yd1 ff3 fs4 fc0 sc0 ls2 ws3">desaparecim<span class="_7 blank"> </span>ento concom<span class="_7 blank"> </span>itante de um<span class="_7 blank"> </span> ativo de va<span class="_7 blank"> </span>lor igual ou m<span class="_7 blank"> </span>aior </div><div class="t m3 x0 ha ydd ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4d ff2 fs4 fc0 sc0 ls2 ws3">15. <span class="ff3">(Exam<span class="_7 blank"> </span>e de <span class="_7 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 CR<span class="_7 blank"> </span>C) Quant<span class="_7 blank"> </span>o aos <span class="_7 blank"> </span>proced<span class="_7 blank"> </span>imentos<span class="_7 blank"> </span> de aud<span class="_7 blank"> </span>itoria, m<span class="_7 blank"> </span>arque a <span class="_7 blank"> </span>altern<span class="_7 blank"> </span>ativa </span></div><div class="t m3 x0 ha ybc ff3 fs4 fc0 sc0 ls2 ws3">CORRETA: </div><div class="t m3 x0 ha ybd ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y50 ff2 fs4 fc0 sc0 ls2 ws3">I. <span class="_16 blank"> </span><span class="ff3">A contagem<span class="_7 blank"> </span> física <span class="_16 blank"> </span>é um<span class="_7 blank"> </span> p<span class="_0 blank"></span>rocedimento realizado no <span class="_16 blank"> </span>c<span class="_7 blank"> </span>aixa, nos e<span class="_0 blank"></span>stoques<span class="_7 blank"> </span> e <span class="_16 blank"> </span>nos bens do </span></div><div class="t m3 x0 ha yde ff3 fs4 fc0 sc0 ls2 ws3">imobilizado. </div><div class="t m3 x0 ha y52 ff2 fs4 fc0 sc0 ls2 ws4">II.<span class="ff3 ws3"> <span class="_8 blank"> </span>A<span class="_7 blank"> </span> <span class="_8 blank"> </span>c<span class="_7 blank"> </span>onfirm<span class="_7 blank"> </span>ação <span class="_13 blank"> </span>com <span class="_13 blank"> </span>terceiros <span class="_13 blank"> </span>é <span class="_e blank"> </span>um <span class="_13 blank"> </span>proc<span class="_7 blank"> </span>edimento <span class="_13 blank"> </span>utili<span class="_7 blank"> </span>zado <span class="_8 blank"> </span>n<span class="_7 blank"> </span>a <span class="_13 blank"> </span>conta <span class="_13 blank"> </span>corr<span class="_7 blank"> </span>ente <span class="_13 blank"> </span>bancár<span class="_7 blank"> </span>ia, <span class="_13 blank"> </span>nos </span></div><div class="t m3 x0 ha ydf ff3 fs4 fc0 sc0 ls2 ws3">estoques em<span class="_7 blank"> </span> poder de terc<span class="_7 blank"> </span>eiros, nos em<span class="_7 blank"> </span>préstim<span class="_7 blank"> </span>os a pagar e nas con<span class="_7 blank"> </span>tas a rece<span class="_7 blank"> </span>ber de client<span class="_7 blank"> </span>es. </div><div class="t m3 x0 ha y54 ff2 fs4 fc0 sc0 ls2 ws4">III.<span class="ff3 ws3"> <span class="_19 blank"> </span>A <span class="_19 blank"> </span>conferênci<span class="_7 blank"> </span>a <span class="_19 blank"> </span>de <span class="_19 blank"> </span>cálc<span class="_7 blank"> </span>ulos <span class="_19 blank"> </span>é <span class="_19 blank"> </span>um<span class="_7 blank"> </span> <span class="_19 blank"> </span>procedimento <span class="_19 blank"> </span>ef<span class="_7 blank"> </span>etuado <span class="_19 blank"> </span>nos <span class="_19 blank"> </span>estoq<span class="_7 blank"> </span>ues, <span class="_19 blank"> </span>nas <span class="_19 blank"> </span>d<span class="_7 blank"> </span>espesas<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha ybf ff3 fs4 fc0 sc0 ls2 ws3">antecipadas, nas <span class="_7 blank"> </span>deprec<span class="_7 blank"> </span>iações de bens<span class="_7 blank"> </span> do im<span class="_7 blank"> </span>obilizado e nos j<span class="_7 blank"> </span>uros prov<span class="_7 blank"> </span>isionados. </div><div class="t m3 x0 ha y56 ff2 fs4 fc0 sc0 ls2 ws4">IV.<span class="ff3 ws3"> <span class="_1 blank"> </span>A <span class="_1 blank"> </span>inspeção <span class="_1 blank"> </span>de <span class="_1 blank"> </span>docum<span class="_7 blank"> </span>entos <span class="_1 blank"> </span>é <span class="_1 blank"> </span>um<span class="_7 blank"> </span> <span class="_1 blank"> </span>procedim<span class="_7 blank"> </span>ento <span class="_1 blank"> </span>que <span class="_1 blank"> </span>ocorre <span class="_1 blank"> </span>nos <span class="_1 blank"> </span>r<span class="_7 blank"> </span>elatórios <span class="_1 blank"> </span>de<span class="_7 blank"> </span> <span class="_1 blank"> </span>despesas, <span class="_1 blank"> </span>nas </span></div><div class="t m3 x0 ha yc0 ff3 fs4 fc0 sc0 ls2 ws3">licitações de com<span class="_7 blank"> </span>pras<span class="_7 blank"> </span>, nos contratos e nos<span class="_7 blank"> </span> livros soc<span class="_7 blank"> </span>iais. </div><div class="t m3 x0 ha yc1 ff3 fs4 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w0 h0" data-page-no="8"><div class="pc pc8 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg8.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_e blank"> </span>,<span class="_b blank"> </span>-<span class="_5 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 0\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha y98 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="_f blank"> </span><span class="ff3">As <span class="_f blank"> </span>alternativas <span class="_f blank"> </span>I, <span class="_f blank"> </span>II, <span class="_f blank"> </span>III <span class="_f blank"> </span>e <span class="_f blank"> </span>IV <span class="_f blank"> </span>são <span class="_f blank"> </span>verdadeiras, <span class="_f blank"> </span>pois <span class="_f blank"> </span>t<span class="_7 blank"> </span>odas <span class="_f blank"> </span>retratam<span class="_7 blank"> </span> <span class="_f blank"> </span>procedim<span class="_7 blank"> </span>entos <span class="_f blank"> </span>corretos<span class="_7 blank"> </span> <span class="_f blank"> </span>de </span></div><div class="t m3 x0 ha y99 ff3 fs4 fc0 sc0 ls2 ws3">auditoria. </div><div class="t m3 x0 ha yd5 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> As altern<span class="_7 blank"> </span>ativas I, II<span class="_7 blank"> </span> e IV <span class="_7 blank"> </span>são verdadeir<span class="_7 blank"> </span>as, porém<span class="_7 blank"> </span> a a<span class="_7 blank"> </span>lternativa II <span class="_7 blank"> </span>não possu<span class="_7 blank"> </span>i fundam<span class="_7 blank"> </span>ento, pois a </span></div><div class="t m3 x0 ha y9b ff3 fs4 fc0 sc0 ls2 ws3">mesm<span class="_7 blank"> </span>a requer quebra do s<span class="_7 blank"> </span>igilo bancári<span class="_7 blank"> </span>o que não é<span class="_7 blank"> </span> perm<span class="_7 blank"> </span>itido. </div><div class="t m3 x0 ha yd7 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> As <span class="_7 blank"> </span>alternativas I, <span class="_7 blank"> </span>II e <span class="_7 blank"> </span>IV s<span class="_7 blank"> </span>ão verdad<span class="_7 blank"> </span>eiras, porém<span class="_7 blank"> </span> <span class="_7 blank"> </span>a alternativa <span class="_7 blank"> </span>II não <span class="_7 blank"> </span>poss<span class="_7 blank"> </span>ui fundam<span class="_7 blank"> </span>ento, <span class="_7 blank"> </span>pois a </span></div><div class="t m3 x0 ha y9d ff3 fs4 fc0 sc0 ls2 ws3">mesm<span class="_7 blank"> </span>a requer quebra do s<span class="_7 blank"> </span>igilo bancári<span class="_7 blank"> </span>o que não é<span class="_7 blank"> </span> perm<span class="_7 blank"> </span>itido.<span class="ff2"> </span></div><div class="t m3 x0 ha y9e ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_b blank"> </span>As <span class="_b blank"> </span>a<span class="_7 blank"> </span>lternativas <span class="_16 blank"> </span>I <span class="_b blank"> </span>e<span class="_7 blank"> </span> <span class="_b blank"> </span>III <span class="_16 blank"> </span>são <span class="_b blank"> </span>f<span class="_7 blank"> </span>alsas, <span class="_b blank"> </span>pois <span class="_16 blank"> </span>existem<span class="_7 blank"> </span> <span class="_b blank"> </span>proc<span class="_7 blank"> </span>edimentos <span class="_b blank"> </span>qu<span class="_7 blank"> </span>e <span class="_16 blank"> </span>o <span class="_b blank"> </span>audit<span class="_7 blank"> </span>or <span class="_b blank"> </span>depen<span class="_7 blank"> </span>de <span class="_b blank"> </span>de </span></div><div class="t m3 x0 ha ye0 ff3 fs4 fc0 sc0 ls2 ws3">terceiros e m<span class="_7 blank"> </span>uitas vezes os<span class="_7 blank"> </span> m<span class="_7 blank"> </span>esmos não consegu<span class="_7 blank"> </span>em retorno a tem<span class="_7 blank"> </span>po de em<span class="_7 blank"> </span>itir um<span class="_7 blank"> </span> parec<span class="_7 blank"> </span>er. </div><div class="t m3 x0 ha ye1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ya1 ff2 fs4 fc0 sc0 ls2 ws3">16. <span class="_15 blank"> </span><span class="ff3">(Exam<span class="_7 blank"> </span>e <span class="_15 blank"> </span>de <span class="_15 blank"> </span>S<span class="_7 blank"> </span>uficiênc<span class="_7 blank"> </span>ia <span class="_15 blank"> </span>\u2013 <span class="_15 blank"> </span>CRC)<span class="_7 blank"> </span> <span class="_15 blank"> </span>Quan<span class="_7 blank"> </span>to <span class="_15 blank"> </span>ao <span class="_14 blank"> </span>Controle <span class="_15 blank"> </span>Intern<span class="_7 blank"> </span>o, <span class="_15 blank"> </span>m<span class="_7 blank"> </span>arque <span class="_15 blank"> </span>a <span class="_15 blank"> </span>a<span class="_7 blank"> </span>lternat<span class="_7 blank"> </span>iva </span></div><div class="t m3 x0 ha ye2 ff3 fs4 fc0 sc0 ls2 ws3">INCORRETA: </div><div class="t m3 x0 h7 ya3 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yc6 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="_13 blank"> </span><span class="ff3">São <span class="_e blank"> </span>exem<span class="_7 blank"> </span>plos <span class="_13 blank"> </span>de <span class="_e blank"> </span>conf<span class="_7 blank"> </span>ronto <span class="_13 blank"> </span>de<span class="_7 blank"> </span> <span class="_13 blank"> </span>ativ<span class="_7 blank"> </span>os <span class="_13 blank"> </span>com<span class="_7 blank"> </span> <span class="_13 blank"> </span>os<span class="_7 blank"> </span> <span class="_13 blank"> </span>reg<span class="_7 blank"> </span>istros <span class="_13 blank"> </span>c<span class="_7 blank"> </span>ontábeis, <span class="_e blank"> </span>a <span class="_13 blank"> </span>c<span class="_7 blank"> </span>ontagem<span class="_7 blank"> </span> <span class="_13 blank"> </span>de <span class="_e blank"> </span>caixa <span class="_e blank"> </span>e </span></div><div class="t m3 x0 ha ya5 ff3 fs4 fc0 sc0 ls2 ws3">comparação <span class="_f blank"> </span>com<span class="_7 blank"> </span> <span class="_1 blank"> </span>o <span class="_1 blank"> </span>s<span class="_7 blank"> </span>aldo <span class="_1 blank"> </span>do <span class="_f blank"> </span>razão <span class="_1 blank"> </span>ger<span class="_7 blank"> </span>al, <span class="_1 blank"> </span>as <span class="_f blank"> </span>conci<span class="_7 blank"> </span>liações <span class="_f blank"> </span>bancárias <span class="_f blank"> </span>e <span class="_1 blank"> </span>inv<span class="_7 blank"> </span>entário <span class="_f blank"> </span>físic<span class="_7 blank"> </span>o <span class="_1 blank"> </span>de <span class="_1 blank"> </span>bens </div><div class="t m3 x0 ha ya6 ff3 fs4 fc0 sc0 ls2 ws3">confrontado com<span class="_7 blank"> </span> os registr<span class="_7 blank"> </span>os contáb<span class="_7 blank"> </span>eis de cada um<span class="_7 blank"> </span>.<span class="ff2"> </span></div><div class="t m3 x0 ha ya7 ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> <span class="_f blank"> </span>Segregaçã<span class="_7 blank"> </span>o <span class="_f blank"> </span>de <span class="_f blank"> </span>f<span class="_7 blank"> </span>unções<span class="_7 blank"> </span> <span class="_f blank"> </span>consis<span class="_7 blank"> </span>te <span class="_f blank"> </span>em <span class="_8 blank"> </span>estabelecer <span class="_8 blank"> </span>que <span class="_f blank"> </span>um<span class="_7 blank"> </span>a <span class="_f blank"> </span>m<span class="_7 blank"> </span>esma <span class="_f blank"> </span>pess<span class="_7 blank"> </span>oa <span class="_f blank"> </span>pode <span class="_f blank"> </span>ter <span class="_8 blank"> </span>acesso </span></div><div class="t m3 x0 ha ya8 ff3 fs4 fc0 sc0 ls2 ws3">aos ativos e a<span class="_7 blank"> </span>os registros c<span class="_7 blank"> </span>ontábeis, <span class="_7 blank"> </span>pois essas<span class="_7 blank"> </span> funções são c<span class="_7 blank"> </span>ompatíveis.<span class="ff2"> </span></div><div class="t m3 x0 ha ya9 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> <span class="_7 blank"> </span>A c<span class="_7 blank"> </span>onferênc<span class="_7 blank"> </span>ia <span class="_7 blank"> </span>independ<span class="_7 blank"> </span>ente <span class="_7 blank"> </span>dos <span class="_7 blank"> </span>cá<span class="_7 blank"> </span>lculos, <span class="_7 blank"> </span>a <span class="_7 blank"> </span>confer<span class="_7 blank"> </span>ência <span class="_7 blank"> </span>da <span class="_7 blank"> </span>c<span class="_7 blank"> </span>lassificação <span class="_7 blank"> </span>con<span class="_7 blank"> </span>tábil <span class="_7 blank"> </span>d<span class="_7 blank"> </span>e to<span class="_7 blank"> </span>dos <span class="_7 blank"> </span>os </span></div><div class="t m3 x0 ha yaa ff3 fs4 fc0 sc0 ls2 ws3">registros <span class="_1b blank"> </span>finais <span class="_1b blank"> </span>e <span class="_1b blank"> </span>a <span class="_1b blank"> </span>conferência<span class="_7 blank"> </span> <span class="_1b blank"> </span>independente <span class="_1b blank"> </span>do<span class="_7 blank"> </span> <span class="_1b blank"> </span>registro <span class="_1b blank"> </span>das <span class="_1b blank"> </span>transações<span class="_7 blank"> </span> <span class="_1b blank"> </span>contábeis <span class="_1b blank"> </span>são </div><div class="t m3 x0 ha yc9 ff3 fs4 fc0 sc0 ls2 ws3">exem<span class="_7 blank"> </span>plos de amarraç<span class="_7 blank"> </span>ão de sistem<span class="_7 blank"> </span>a.<span class="ff2"> </span></div><div class="t m3 x0 ha yda ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> <span class="_b blank"> </span>Os <span class="_b blank"> </span>testes <span class="_b blank"> </span>de <span class="_b blank"> </span>observânc<span class="_7 blank"> </span>ia <span class="_e blank"> </span>cons<span class="_7 blank"> </span>istem <span class="_b blank"> </span>em<span class="_7 blank"> </span> <span class="_b blank"> </span>o <span class="_b blank"> </span>auditor <span class="_e blank"> </span>c<span class="_7 blank"> </span>onfrontar <span class="_b blank"> </span>os <span class="_b blank"> </span>m<span class="_7 blank"> </span>anuais <span class="_e blank"> </span>intern<span class="_7 blank"> </span>os <span class="_b blank"> </span>com<span class="_7 blank"> </span> <span class="_e blank"> </span>a </span></div><div class="t m3 x0 ha yad ff3 fs4 fc0 sc0 ls2 ws3">prática existente na empresa, podendo assim trabalhar <span class="_16 blank"> </span>c<span class="_7 blank"> </span>om segurança na observância de </div><div class="t m3 x0 ha ycb ff3 fs4 fc0 sc0 ls2 ws3">documentos<span class="_7 blank"> </span> e registros c<span class="_7 blank"> </span>ontábeis.<span class="ff2"> </span></div><div class="t m3 x0 h7 ydb ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ycc ff2 fs4 fc0 sc0 ls2 ws4">17.<span class="ff3 ws3"> (Ex<span class="_7 blank"> </span>ame <span class="_7 blank"> </span>de <span class="_1 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 C<span class="_7 blank"> </span>RC) <span class="_7 blank"> </span>A <span class="_7 blank"> </span>Lei <span class="_7 blank"> </span>no. <span class="_7 blank"> </span>X<span class="_7 blank"> </span>, <span class="_7 blank"> </span>public<span class="_7 blank"> </span>ada <span class="_7 blank"> </span>no <span class="_7 blank"> </span>dia <span class="_7 blank"> </span>30 <span class="_7 blank"> </span>de <span class="_1 blank"> </span>agosto de<span class="_7 blank"> </span> <span class="_7 blank"> </span>2010, <span class="_7 blank"> </span>m<span class="_7 blank"> </span>ajorou </span></div><div class="t m3 x0 ha yb1 ff3 fs4 fc0 sc0 ls2 ws3">a alí<span class="_7 blank"> </span>quota <span class="_7 blank"> </span>do <span class="_7 blank"> </span>Im<span class="_7 blank"> </span>posto <span class="_7 blank"> </span>sobr<span class="_7 blank"> </span>e Prod<span class="_7 blank"> </span>utos <span class="_7 blank"> </span>Industr<span class="_7 blank"> </span>ializados<span class="_7 blank"> </span> <span class="_7 blank"> </span>- <span class="_7 blank"> </span>IPI, s<span class="_7 blank"> </span>endo <span class="_7 blank"> </span>om<span class="_7 blank"> </span>issa <span class="_7 blank"> </span>quanto <span class="_7 blank"> </span>à <span class="_7 blank"> </span>sua <span class="_1 blank"> </span>entrada </div><div class="t m3 x0 ha ycd ff3 fs4 fc0 sc0 ls2 ws3">em vigor. <span class="_16 blank"> </span>Com<span class="_7 blank"> </span> relação <span class="_16 blank"> </span>à<span class="_7 blank"> </span> situação <span class="_16 blank"> </span>h<span class="_7 blank"> </span>ipotética apresentada e à <span class="_16 blank"> </span>vigência das leis <span class="_16 blank"> </span>tribut<span class="_7 blank"> </span>árias, </div><div class="t m3 x0 ha yb3 ff3 fs4 fc0 sc0 ls2 ws3">assinale a opção<span class="_7 blank"> </span> CORR<span class="_7 blank"> </span>ETA. </div><div class="t m3 x0 ha yb4 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3c ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> <span class="_13 blank"> </span>A <span class="_e blank"> </span>ref<span class="_7 blank"> </span>erida <span class="_13 blank"> </span>m<span class="_7 blank"> </span>ajor<span class="_7 blank"> </span>ação <span class="_13 blank"> </span>s<span class="_7 blank"> </span>om<span class="_7 blank"> </span>ente <span class="_13 blank"> </span>poderá<span class="_7 blank"> </span> <span class="_13 blank"> </span>s<span class="_7 blank"> </span>er <span class="_e blank"> </span>cobrada <span class="_e blank"> </span>nos <span class="_e blank"> </span>casos<span class="_7 blank"> </span> <span class="_13 blank"> </span>em<span class="_7 blank"> </span> <span class="_e blank"> </span>que <span class="_e blank"> </span>os <span class="_e blank"> </span>fatos <span class="_e blank"> </span>gerador<span class="_7 blank"> </span>es </span></div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3">tenham<span class="_7 blank"> </span> ocorr<span class="_7 blank"> </span>ido a partir <span class="_7 blank"> </span>de <span class="_7 blank"> </span>1°<span class="_6 blank"></span>. 1.2011, de<span class="_7 blank"> </span>vido aos <span class="_7 blank"> </span>Princípios <span class="_7 blank"> </span>da <span class="_7 blank"> </span>Legalidade<span class="_7 blank"> </span>, da <span class="_7 blank"> </span>Anualidade <span class="_7 blank"> </span>e <span class="_7 blank"> </span>da </div><div class="t m3 x0 ha ye3 ff3 fs4 fc0 sc0 ls2 ws3">Tipicidade Cer<span class="_7 blank"> </span>rada. </div><div class="t m3 x0 ha y3f ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> <span class="_b blank"> </span>De <span class="_e blank"> </span>ac<span class="_7 blank"> </span>ordo <span class="_e blank"> </span>c<span class="_7 blank"> </span>om <span class="_b blank"> </span>o <span class="_e blank"> </span>Princípio <span class="_b blank"> </span>da <span class="_e blank"> </span>A<span class="_7 blank"> </span>nteriori<span class="_7 blank"> </span>dade <span class="_b blank"> </span>Nonagesim<span class="_7 blank"> </span>al, <span class="_b blank"> </span>a <span class="_e blank"> </span>r<span class="_7 blank"> </span>eferida <span class="_e blank"> </span>m<span class="_7 blank"> </span>ajoração <span class="_b blank"> </span>som<span class="_7 blank"> </span>ente </span></div><div class="t m3 x0 ha ye4 ff3 fs4 fc0 sc0 ls2 ws3">poderá <span class="_1b blank"> </span>ser <span class="_1b blank"> </span>cobrada <span class="_18 blank"> </span>em<span class="_7 blank"> </span> <span class="_1b blank"> </span>fac<span class="_7 blank"> </span>e <span class="_18 blank"> </span>dos<span class="_7 blank"> </span> <span class="_1b blank"> </span>fatos <span class="_1b blank"> </span>geradores <span class="_1b blank"> </span>ocorridos <span class="_1b blank"> </span>após <span class="_1b blank"> </span>noventa <span class="_1b blank"> </span>dias <span class="_1b blank"> </span>da <span class="_18 blank"> </span>su<span class="_7 blank"> </span>a </div><div class="t m3 x0 ha ycf ff3 fs4 fc0 sc0 ls2 ws3">publicação. </div><div class="t m3 x0 ha y42 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> <span class="_1 blank"> </span>Os <span class="_7 blank"> </span>valores <span class="_1 blank"> </span>provenientes<span class="_7 blank"> </span> <span class="_1 blank"> </span>dessa <span class="_7 blank"> </span>m<span class="_7 blank"> </span>ajoraç<span class="_7 blank"> </span>ão <span class="_7 blank"> </span>podem<span class="_7 blank"> </span> <span class="_1 blank"> </span>ser <span class="_7 blank"> </span>cobrados <span class="_1 blank"> </span>em <span class="_1 blank"> </span>face <span class="_1 blank"> </span>dos <span class="_7 blank"> </span>fatos <span class="_1 blank"> </span>geradores </span></div><div class="t m3 x0 ha yd0 ff3 fs4 fc0 sc0 ls2 ws3">ocorridos a part<span class="_7 blank"> </span>ir de sua p<span class="_7 blank"> </span>ublicação, j<span class="_7 blank"> </span>á que o I<span class="_7 blank"> </span>PI não se s<span class="_7 blank"> </span>ubmete ao <span class="_7 blank"> </span>Princípio da Anter<span class="_7 blank"> </span>ioridade. </div><div class="t m3 x0 ha y44 ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Poderá ser cobra<span class="_7 blank"> </span>da a referida m<span class="_7 blank"> </span>ajoraç<span class="_7 blank"> </span>ão em face dos fatos geradores<span class="_7 blank"> </span> ocorridos após<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yb9 ff3 fs4 fc0 sc0 ls2 ws3">quarenta <span class="_1 blank"> </span>e <span class="_f blank"> </span>cinco <span class="_f blank"> </span>dias <span class="_f blank"> </span>da <span class="_1 blank"> </span>p<span class="_7 blank"> </span>ublicação <span class="_f blank"> </span>na <span class="_1 blank"> </span>Le<span class="_7 blank"> </span>i <span class="_1 blank"> </span>no. <span class="_f blank"> </span>X, <span class="_f blank"> </span>devido <span class="_f blank"> </span>à <span class="_1 blank"> </span>regr<span class="_7 blank"> </span>a <span class="_1 blank"> </span>cont<span class="_7 blank"> </span>ida <span class="_1 blank"> </span>na <span class="_f blank"> </span>Lei <span class="_f blank"> </span>de <span class="_1 blank"> </span>Intro<span class="_7 blank"> </span>dução </div><div class="t m3 x0 ha yba ff3 fs4 fc0 sc0 ls2 ws3">ao Código Civi<span class="_7 blank"> </span>l, já que aqu<span class="_7 blank"> </span>ela Lei foi om<span class="_7 blank"> </span>issa quan<span class="_7 blank"> </span>to a s<span class="_7 blank"> </span>ua entrada em<span class="_7 blank"> </span> vigor. </div><div class="t m3 x0 h7 y47 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws3">18. <span class="ff3">(Exame de <span class="_7 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 CRC) Em<span class="_7 blank"> </span> relação às f<span class="_7 blank"> </span>érias, ass<span class="_7 blank"> </span>inale a opção CO<span class="_7 blank"> </span>RRET<span class="_7 blank"> </span>A. </span></div><div class="t m3 x0 ha ye5 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4a ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="_1 blank"> </span><span class="ff3">A <span class="_f blank"> </span>época <span class="_1 blank"> </span>da <span class="_1 blank"> </span>c<span class="_7 blank"> </span>oncessão <span class="_f blank"> </span>das <span class="_f blank"> </span>férias <span class="_f blank"> </span>será <span class="_f blank"> </span>a <span class="_1 blank"> </span>que <span class="_1 blank"> </span>m<span class="_7 blank"> </span>elhor <span class="_1 blank"> </span>atenda <span class="_f blank"> </span>aos <span class="_f blank"> </span>interesses<span class="_7 blank"> </span> <span class="_1 blank"> </span>do <span class="_1 blank"> </span>em<span class="_7 blank"> </span>pregador, </span></div><div class="t m3 x0 ha yd1 ff3 fs4 fc0 sc0 ls2 ws3">sendo <span class="_8 blank"> </span>garant<span class="_7 blank"> </span>ido <span class="_8 blank"> </span>ao <span class="_13 blank"> </span>em<span class="_7 blank"> </span>pregado <span class="_13 blank"> </span>estudante, <span class="_13 blank"> </span>m<span class="_7 blank"> </span>enor <span class="_8 blank"> </span>de <span class="_13 blank"> </span>18 <span class="_8 blank"> </span>anos<span class="_7 blank"> </span>, <span class="_8 blank"> </span>o <span class="_8 blank"> </span>d<span class="_7 blank"> </span>ireito <span class="_8 blank"> </span>a <span class="_13 blank"> </span>fazer<span class="_7 blank"> </span> <span class="_8 blank"> </span>coincid<span class="_7 blank"> </span>ir <span class="_8 blank"> </span>suas </div><div class="t m3 x0 ha ydd ff3 fs4 fc0 sc0 ls2 ws3">férias com<span class="_7 blank"> </span> as férias es<span class="_7 blank"> </span>colares. </div><div class="t m3 x0 ha y4d ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="_b blank"> </span><span class="ff3">Após <span class="_e blank"> </span>c<span class="_7 blank"> </span>ada <span class="_e blank"> </span>p<span class="_7 blank"> </span>eríodo <span class="_b blank"> </span>de <span class="_b blank"> </span>12 <span class="_b blank"> </span>mes<span class="_7 blank"> </span>es <span class="_b blank"> </span>de <span class="_e blank"> </span>vigência <span class="_b blank"> </span>do<span class="_7 blank"> </span> <span class="_e blank"> </span>c<span class="_7 blank"> </span>ontrato <span class="_e blank"> </span>d<span class="_7 blank"> </span>e <span class="_e blank"> </span>tr<span class="_7 blank"> </span>abalho, <span class="_b blank"> </span>o <span class="_e blank"> </span>e<span class="_7 blank"> </span>m<span class="_7 blank"> </span>pregado <span class="_e blank"> </span>ter<span class="_7 blank"> </span>á </span></div><div class="t m3 x0 ha ybc ff3 fs4 fc0 sc0 ls2 ws3">direito <span class="_8 blank"> </span>a <span class="_f blank"> </span>f<span class="_7 blank"> </span>érias <span class="_8 blank"> </span>de, <span class="_8 blank"> </span>no <span class="_8 blank"> </span>m<span class="_7 blank"> </span>ínim<span class="_7 blank"> </span>o, <span class="_8 blank"> </span>10 <span class="_8 blank"> </span>dias <span class="_f blank"> </span>c<span class="_7 blank"> </span>orridos, <span class="_8 blank"> </span>desc<span class="_7 blank"> </span>ontadas <span class="_8 blank"> </span>as <span class="_8 blank"> </span>faltas <span class="_8 blank"> </span>qu<span class="_7 blank"> </span>e <span class="_8 blank"> </span>o <span class="_8 blank"> </span>em<span class="_7 blank"> </span>pregado <span class="_8 blank"> </span>teve </div><div class="t m3 x0 ha ybd ff3 fs4 fc0 sc0 ls2 ws3">durante o perío<span class="_7 blank"> </span>do aquisit<span class="_7 blank"> </span>ivo. </div><div class="t m3 x0 ha y50 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="_1 blank"> </span><span class="ff3">As <span class="_1 blank"> </span>férias <span class="_1 blank"> </span>s<span class="_7 blank"> </span>erão <span class="_1 blank"> </span>co<span class="_7 blank"> </span>ncedi<span class="_7 blank"> </span>das <span class="_1 blank"> </span>por <span class="_1 blank"> </span>s<span class="_7 blank"> </span>olicitação <span class="_f blank"> </span>do <span class="_1 blank"> </span>em<span class="_7 blank"> </span>pregado, <span class="_1 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>no <span class="_1 blank"> </span>m<span class="_7 blank"> </span>áxim<span class="_7 blank"> </span>o <span class="_1 blank"> </span>três <span class="_1 blank"> </span>períodos <span class="_f blank"> </span>não </span></div><div class="t m3 x0 ha yde ff3 fs4 fc0 sc0 ls2 ws3">inferiores <span class="_1 blank"> </span>a <span class="_7 blank"> </span>1<span class="_7 blank"> </span>0 <span class="_1 blank"> </span>dias, <span class="_1 blank"> </span>nos <span class="_7 blank"> </span>12<span class="_7 blank"> </span> <span class="_7 blank"> </span>m<span class="_7 blank"> </span>es<span class="_7 blank"> </span>es <span class="_1 blank"> </span>subseqüentes <span class="_7 blank"> </span>à<span class="_7 blank"> </span> <span class="_1 blank"> </span>data <span class="_7 blank"> </span>em<span class="_7 blank"> </span> <span class="_1 blank"> </span>que <span class="_7 blank"> </span>o <span class="_1 blank"> </span>em<span class="_7 blank"> </span>pregado <span class="_1 blank"> </span>tiver <span class="_7 blank"> </span>ad<span class="_7 blank"> </span>quirido <span class="_1 blank"> </span>o </div><div class="t m3 x0 ha ye6 ff3 fs4 fc0 sc0 ls2 ws3">direito. O em<span class="_7 blank"> </span>pregado estud<span class="_7 blank"> </span>ante terá d<span class="_7 blank"> </span>ireito a fa<span class="_7 blank"> </span>zer coincidir su<span class="_7 blank"> </span>as férias c<span class="_7 blank"> </span>om<span class="_7 blank"> </span> as férias escolares. </div><div class="t m3 x0 ha y53 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="_1 blank"> </span><span class="ff3">Não <span class="_7 blank"> </span>terá<span class="_7 blank"> </span> <span class="_1 blank"> </span>direito <span class="_7 blank"> </span>a<span class="_7 blank"> </span> <span class="_1 blank"> </span>férias <span class="_1 blank"> </span>o <span class="_7 blank"> </span>em<span class="_7 blank"> </span>pregado <span class="_1 blank"> </span>que, <span class="_1 blank"> </span>no <span class="_7 blank"> </span>curs<span class="_7 blank"> </span>o <span class="_7 blank"> </span>d<span class="_7 blank"> </span>o <span class="_1 blank"> </span>período <span class="_1 blank"> </span>aquisitivo, <span class="_1 blank"> </span>deixar <span class="_1 blank"> </span>o <span class="_7 blank"> </span>em<span class="_7 blank"> </span>prego </span></div><div class="t m3 x0 ha ye7 ff3 fs4 fc0 sc0 ls2 ws3">e for readm<span class="_7 blank"> </span>itido dentro de 30 d<span class="_7 blank"> </span>ias subse<span class="_7 blank"> </span>qüentes à s<span class="_7 blank"> </span>ua saída. </div><div class="t m3 x0 h7 y55 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y56 ff2 fs4 fc0 sc0 ls2 ws3">19. <span class="_f blank"> </span><span class="ff3">(<span class="_7 blank"> </span>Exam<span class="_7 blank"> </span>e <span class="_8 blank"> </span>de <span class="_8 blank"> </span>Suficiênc<span class="_7 blank"> </span>ia <span class="_8 blank"> </span>\u2013 <span class="_8 blank"> </span>CRC)<span class="_7 blank"> </span> <span class="_f blank"> </span>Com<span class="_7 blank"> </span> <span class="_8 blank"> </span>relaçã<span class="_7 blank"> </span>o <span class="_8 blank"> </span>à <span class="_8 blank"> </span>legislaçã<span class="_7 blank"> </span>o <span class="_f blank"> </span>tr<span class="_7 blank"> </span>ibutária<span class="_7 blank"> </span>, <span class="_f blank"> </span>j<span class="_7 blank"> </span>ulgue <span class="_8 blank"> </span>o<span class="_7 blank"> </span>s <span class="_8 blank"> </span>itens <span class="_8 blank"> </span>abaixo<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yc0 ff3 fs4 fc0 sc0 ls2 ws3">como Verdade<span class="_7 blank"> </span>iros (V) ou F<span class="_7 blank"> </span>alsos (F) e, em<span class="_7 blank"> </span> seguida, as<span class="_7 blank"> </span>sinale a opção<span class="_7 blank"> </span> CORR<span class="_7 blank"> </span>ETA. </div><div class="t m3 x0 ha yc1 ff3 fs4 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w0 h0" data-page-no="9"><div class="pc pc9 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bg9.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_e blank"> </span>,<span class="_b blank"> </span>-<span class="_5 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws2">\ue001 \ue012\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha y98 ff2 fs4 fc0 sc0 ls2 ws4">I.<span class="ff3 ws3"> Qualquer tri<span class="_7 blank"> </span>buto, um<span class="_7 blank"> </span>a vez <span class="_7 blank"> </span>instituído por<span class="_7 blank"> </span> Lei, pode<span class="_7 blank"> </span> ser<span class="_7 blank"> </span> m<span class="_7 blank"> </span>odificado por Decreto,<span class="_7 blank"> </span> que são<span class="_7 blank"> </span> norm<span class="_7 blank"> </span>as </span></div><div class="t m3 x0 ha y99 ff3 fs4 fc0 sc0 ls2 ws3">jurídicas elabora<span class="_7 blank"> </span>das pelo P<span class="_7 blank"> </span>oder Executi<span class="_7 blank"> </span>vo. </div><div class="t m3 x0 ha yd5 ff2 fs4 fc0 sc0 ls2 ws4">II.<span class="ff3 ws3"> <span class="_b blank"> </span>Me<span class="_7 blank"> </span>didas <span class="_16 blank"> </span>Provisórias <span class="_16 blank"> </span>sã<span class="_7 blank"> </span>o <span class="_b blank"> </span>ed<span class="_7 blank"> </span>itadas <span class="_16 blank"> </span>pelo <span class="_16 blank"> </span>Preside<span class="_7 blank"> </span>nte <span class="_16 blank"> </span>da <span class="_16 blank"> </span>República.<span class="_7 blank"> </span> <span class="_b blank"> </span>Caso <span class="_a blank"> </span>o <span class="_16 blank"> </span>Congresso <span class="_16 blank"> </span>não </span></div><div class="t m3 x0 ha y9b ff3 fs4 fc0 sc0 ls2 ws3">aprecie <span class="_8 blank"> </span>a <span class="_8 blank"> </span>m<span class="_7 blank"> </span>atéria <span class="_8 blank"> </span>em<span class="_7 blank"> </span> <span class="_8 blank"> </span>60 <span class="_8 blank"> </span>dias, <span class="_13 blank"> </span>prorrogáve<span class="_7 blank"> </span>l <span class="_8 blank"> </span>por <span class="_8 blank"> </span>m<span class="_7 blank"> </span>ais <span class="_8 blank"> </span>60, <span class="_8 blank"> </span>fica <span class="_8 blank"> </span>co<span class="_7 blank"> </span>nvertida,<span class="_7 blank"> </span> <span class="_8 blank"> </span>automaticam<span class="_7 blank"> </span>ente, <span class="_8 blank"> </span>em </div><div class="t m3 x0 ha y9c ff3 fs4 fc0 sc0 ls2 ws3">Lei. </div><div class="t m3 x0 ha ye8 ff2 fs4 fc0 sc0 ls2 ws4">III.<span class="ff3 ws3"> As leis com<span class="_7 blank"> </span>plementares<span class="_7 blank"> </span> serão aprovadas<span class="_7 blank"> </span> por m<span class="_7 blank"> </span>aioria absoluta. </span></div><div class="t m3 x0 ha yc4 ff3 fs4 fc0 sc0 ls2 ws3">A sequência COR<span class="_7 blank"> </span>RET<span class="_7 blank"> </span>A é: </div><div class="t m3 x0 ha y9f ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">F, F, V </span></div><div class="t m3 x0 ha ya0 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">F, V, F </span></div><div class="t m3 x0 ha ya1 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">F, V, V </span></div><div class="t m3 x0 ha ya2 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">V, V, F </span></div><div class="t m3 x0 h7 ya3 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yc6 ff2 fs4 fc0 sc0 ls2 ws4">20.<span class="ff3 ws3"> <span class="_f blank"> </span>(Ex<span class="_7 blank"> </span>ame <span class="_8 blank"> </span>de <span class="_8 blank"> </span>Suficiênc<span class="_7 blank"> </span>ia <span class="_8 blank"> </span>\u2013 <span class="_8 blank"> </span>CRC) <span class="_8 blank"> </span>A <span class="_8 blank"> </span>norm<span class="_7 blank"> </span>a <span class="_8 blank"> </span>jurídica <span class="_f blank"> </span>encar<span class="_7 blank"> </span>regada <span class="_8 blank"> </span>de <span class="_8 blank"> </span>dispor <span class="_8 blank"> </span>sob<span class="_7 blank"> </span>re <span class="_8 blank"> </span>conflitos <span class="_8 blank"> </span>de </span></div><div class="t m3 x0 ha ya5 ff3 fs4 fc0 sc0 ls2 ws3">competência <span class="_1 blank"> </span>em <span class="_7 blank"> </span>m<span class="_7 blank"> </span>atéria <span class="_7 blank"> </span>tributária <span class="_1 blank"> </span>entre <span class="_7 blank"> </span>a <span class="_1 blank"> </span>União, <span class="_7 blank"> </span>os <span class="_1 blank"> </span>Estados, <span class="_7 blank"> </span>o <span class="_7 blank"> </span>D<span class="_7 blank"> </span>istrito <span class="_7 blank"> </span>F<span class="_7 blank"> </span>ederal <span class="_1 blank"> </span>e <span class="_7 blank"> </span>os <span class="_7 blank"> </span>Mun<span class="_7 blank"> </span>icípios </div><div class="t m3 x0 ha ya6 ff3 fs4 fc0 sc0 ls2 ws3">é: </div><div class="t m3 x0 ha yd9 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ye9 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">A Lei Ordin<span class="_7 blank"> </span>ária. </span></div><div class="t m3 x0 ha ya9 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">O Decreto Re<span class="_7 blank"> </span>gulam<span class="_7 blank"> </span>entar. </span></div><div class="t m3 x0 ha yc8 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">A Constituiçã<span class="_7 blank"> </span>o Federal. </span></div><div class="t m3 x0 ha yab ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">A Lei Com<span class="_7 blank"> </span>plementar. </span></div><div class="t m3 x0 h7 yda ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yca ff2 fs4 fc0 sc0 ls2 ws4">21.<span class="ff3 ws3"> (Exame de <span class="_7 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 CRC) Determ<span class="_7 blank"> </span>ina a nature<span class="_7 blank"> </span>za jurídica esp<span class="_7 blank"> </span>ecífica do tr<span class="_7 blank"> </span>ibuto: </span></div><div class="t m3 x0 ha ycb ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha ydb ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">A denom<span class="_7 blank"> </span>inação e dem<span class="_7 blank"> </span>ais carac<span class="_7 blank"> </span>terísticas form<span class="_7 blank"> </span>ais. </span></div><div class="t m3 x0 ha ycc ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">O fato gerador <span class="_7 blank"> </span>da respe<span class="_7 blank"> </span>ctiva obrigaç<span class="_7 blank"> </span>ão. </span></div><div class="t m3 x0 ha yea ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> A classif<span class="_7 blank"> </span>icação do tributo<span class="_7 blank"> </span> junto à Secret<span class="_7 blank"> </span>aria da Rec<span class="_7 blank"> </span>eita. </span></div><div class="t m3 x0 ha yb2 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">A destinaçã<span class="_7 blank"> </span>o legal do pr<span class="_7 blank"> </span>oduto da s<span class="_7 blank"> </span>ua arrecadação<span class="_7 blank"> </span>. </span></div><div class="t m3 x0 h7 ydc ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3b ff2 fs4 fc0 sc0 ls2 ws4">22.<span class="ff3 ws3"> <span class="_13 blank"> </span>(Exam<span class="_7 blank"> </span>e <span class="_13 blank"> </span>de <span class="_13 blank"> </span>Suf<span class="_7 blank"> </span>iciência <span class="_13 blank"> </span>\u2013 <span class="_13 blank"> </span>CR<span class="_7 blank"> </span>C) <span class="_13 blank"> </span>O <span class="_e blank"> </span>empregado <span class="_13 blank"> </span>qu<span class="_7 blank"> </span>e <span class="_13 blank"> </span>falta <span class="_13 blank"> </span>ao <span class="_e blank"> </span>trabalho <span class="_13 blank"> </span>c<span class="_7 blank"> </span>onstantem<span class="_7 blank"> </span>ente, <span class="_13 blank"> </span>sem </span></div><div class="t m3 x0 ha yb5 ff3 fs4 fc0 sc0 ls2 ws3">justificar a ausênc<span class="_7 blank"> </span>ia, é con<span class="_7 blank"> </span>siderado p<span class="_7 blank"> </span>ara efeitos de ju<span class="_7 blank"> </span>sta causa: </div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y3e ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">Desídia. </span></div><div class="t m3 x0 ha y3f ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Ato de ind<span class="_7 blank"> </span>isciplina. </span></div><div class="t m3 x0 ha y40 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">Abandono de <span class="_7 blank"> </span>em<span class="_7 blank"> </span>prego. </span></div><div class="t m3 x0 ha y41 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Incontinênc<span class="_7 blank"> </span>ia de condut<span class="_7 blank"> </span>a. </span></div><div class="t m3 x0 h7 y42 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y43 ff2 fs4 fc0 sc0 ls2 ws4">23.<span class="ff3 ws3"> <span class="_7 blank"> </span>(Exam<span class="_7 blank"> </span>e <span class="_7 blank"> </span>de <span class="_7 blank"> </span>S<span class="_7 blank"> </span>uficiência <span class="_1 blank"> </span>\u2013 <span class="_7 blank"> </span>CRC) <span class="_1 blank"> </span>Constitucionalm<span class="_7 blank"> </span>ente <span class="_7 blank"> </span>a <span class="_7 blank"> </span>f<span class="_7 blank"> </span>unção <span class="_7 blank"> </span>f<span class="_7 blank"> </span>iscalizadora <span class="_7 blank"> </span>é <span class="_1 blank"> </span>vinculada <span class="_7 blank"> </span>a <span class="_1 blank"> </span>um </span></div><div class="t m3 x0 ha yb8 ff3 fs4 fc0 sc0 ls2 ws3">dos poderes d<span class="_7 blank"> </span>a República.<span class="_7 blank"> </span> O T<span class="_7 blank"> </span>ribunal de Contas <span class="_7 blank"> </span>da União f<span class="_7 blank"> </span>unciona com<span class="_7 blank"> </span>o órgão auxiliar <span class="_7 blank"> </span>do: </div><div class="t m3 x0 ha yb9 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y46 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">Poder Indep<span class="_7 blank"> </span>endente. </span></div><div class="t m3 x0 ha y47 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Poder Execut<span class="_7 blank"> </span>ivo. </span></div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">Poder Legis<span class="_7 blank"> </span>lativo. </span></div><div class="t m3 x0 ha y49 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Poder Judici<span class="_7 blank"> </span>ário. </span></div><div class="t m3 x0 h7 y4a ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4b ff2 fs4 fc0 sc0 ls2 ws4">24.<span class="ff3 ws3"> (Exam<span class="_7 blank"> </span>e de <span class="_7 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 CR<span class="_7 blank"> </span>C) A im<span class="_7 blank"> </span>unidade <span class="_7 blank"> </span>consti<span class="_7 blank"> </span>tucional d<span class="_7 blank"> </span>as institu<span class="_7 blank"> </span>ições <span class="_7 blank"> </span>de educaç<span class="_7 blank"> </span>ão sem<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha ydd ff3 fs4 fc0 sc0 ls2 ws3">fins lucrativos ref<span class="_7 blank"> </span>ere-se a: </div><div class="t m3 x0 ha yd2 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4e ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">Apenas tax<span class="_7 blank"> </span>as. </span></div><div class="t m3 x0 ha y4f ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Impostos<span class="_7 blank"> </span> e contribuiçõe<span class="_7 blank"> </span>s. </span></div><div class="t m3 x0 ha y50 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">Impos<span class="_7 blank"> </span>tos, taxas e contri<span class="_7 blank"> </span>buições. </span></div><div class="t m3 x0 ha y51 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Apenas im<span class="_7 blank"> </span>postos. </span></div><div class="t m3 x0 h7 y52 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y53 ff2 fs4 fc0 sc0 ls2 ws3">25. <span class="ff3">(Exame de Suficiênci<span class="_7 blank"> </span>a \u2013 CRC) Um<span class="_7 blank"> </span>a empresa obteve um em<span class="_7 blank"> </span>préstimo no valor de R$ </span></div><div class="t m3 x0 ha ye7 ff3 fs4 fc0 sc0 ls2 ws3">25.000,00, <span class="_a blank"> </span>para capital <span class="_16 blank"> </span>de gi<span class="_0 blank"></span>ro, <span class="_16 blank"> </span>c<span class="_7 blank"> </span>om<span class="_7 blank"> </span> <span class="_16 blank"> </span>vencim<span class="_7 blank"> </span>ento <span class="_16 blank"> </span>dentr<span class="_7 blank"> </span>o <span class="_16 blank"> </span>do próprio <span class="_16 blank"> </span>m<span class="_7 blank"> </span>ês. <span class="_16 blank"> </span>Pagou no<span class="_0 blank"></span> ato <span class="_b blank"> </span>R<span class="_7 blank"> </span>$ </div><div class="t m3 x0 ha ybf ff3 fs4 fc0 sc0 ls2 ws3">1.500,00 a títul<span class="_7 blank"> </span>o de encar<span class="_7 blank"> </span>gos f<span class="_7 blank"> </span>inanceiros. Este fato<span class="_7 blank"> </span> implica<span class="_7 blank"> </span> em:<span class="ff2"> </span></div><div class="t m3 x0 h7 y56 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y57 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="_7 blank"> </span><span class="ff3">Aumento <span class="_7 blank"> </span>do <span class="_7 blank"> </span>Ativo <span class="_7 blank"> </span>e <span class="_7 blank"> </span>Patr<span class="_7 blank"> </span>imônio <span class="_7 blank"> </span>Líquido <span class="_7 blank"> </span>no <span class="_1 blank"> </span>valor de <span class="_7 blank"> </span>R$ <span class="_7 blank"> </span>25.000,<span class="_7 blank"> </span>00 e <span class="_1 blank"> </span>diminuição <span class="_7 blank"> </span>do <span class="_7 blank"> </span>Passivo <span class="_7 blank"> </span>no<span class="_7 blank"> </span> </span></div><div class="t m3 x0 ha yc1 ff3 fs4 fc0 sc0 ls2 ws3">valor de R$ 1.5<span class="_7 blank"> </span>00,00.<span class="ff2"> </span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w0 h0" data-page-no="a"><div class="pc pca w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/19afb74f-9ad5-4a27-9348-6f23ab739ac6/bga.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001 \ue001<span class="_0 blank"></span></div><div class="t m1 x0 h3 y2 ff1 fs1 fc0 sc0 ls2 ws3">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue002<span class="_1 blank"> </span>\ue003<span class="_0 blank"></span>\ue004\ue005\ue006<span class="_2 blank"></span>\ue007\ue008\ue001\ue009<span class="_0 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00b<span class="_3 blank"></span>\ue00a\ue006<span class="_2 blank"></span>\ue00c<span class="_4 blank"> </span>\ue008\ue001\ue00d<span class="_1 blank"> </span>\ue006<span class="_5 blank"></span>\ue00e<span class="_6 blank"></span>\ue00f\ue00c<span class="_4 blank"> </span>\ue006<span class="_2 blank"></span>\ue010<span class="_5 blank"></span>\ue001\ue011\ue012\ue013\ue013\ue001\ue014<span class="_7 blank"> </span>\ue001\ue015<span class="_8 blank"> </span>\ue016<span class="_9 blank"></span>\ue017\ue008\ue005\ue018<span class="_7 blank"> </span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>\ue001\ue019<span class="_7 blank"> </span>\ue01a\ue01b\ue001\ue013\ue011\ue011\ue01c\ue01c\ue014\ue01d\ue01d\ue01d\ue001\ue01b<span class="_7 blank"> </span>\ue002<span class="_1 blank"> </span>\ue01e<span class="_7 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c#\ue014<span class="_7 blank"> </span>\ue013\ue01d\ue01d\ue01d\ue001$<span class="_0 blank"></span>\ue002<span class="_1 blank"> </span>\ue01f\ue001 <span class="_6 blank"></span>\ue01d\ue013\ue011!<span class="_6 blank"></span>\ue001"\ue012\ue01c\ue012\ue014\ue013""\ue01c\ue001</div><div class="t m1 x0 h3 y3 ff1 fs1 fc0 sc0 ls1 ws1">\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001\ue001<span class="_0 blank"></span>\ue001\ue001\ue001\ue009<span class="_0 blank"></span>%<span class="_0 blank"></span>\ue018\ue001&<span class="_9 blank"></span>\ue018\ue00b<span class="_3 blank"></span>'\ue001\ue019\ue008\ue00c<span class="_a blank"> </span>(\ue018 \ue00b<span class="_3 blank"></span>\ue001\ue014\ue001\ue009<span class="_0 blank"></span>\ue01b\ue001\ue00a)<span class="_9 blank"></span>)<span class="_6 blank"></span>( *<span class="_6 blank"></span>+<span class="_9 blank"></span>+<span class="_3 blank"></span>,<span class="_b blank"> </span>,<span class="_e blank"> </span>,<span class="_b blank"> </span>-<span class="_5 blank"></span>\ue00f \ue005 \ue006<span class="_5 blank"></span>\ue003<span class="_0 blank"></span>\ue008<span class="_0 blank"></span>(-<span class="_5 blank"></span>\ue017 \ue016</div><div class="t m0 x2 h2 y3 ff1 fs0 fc0 sc0 ls2 ws5">\ue001 \ue013\ue01d\ue001</div><div class="t m0 x3 h2 y4 ff1 fs0 fc0 sc0 ls2">\ue001</div><div class="t m3 x0 ha y98 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Aumento <span class="_16 blank"> </span>do<span class="_7 blank"> </span> Ativo <span class="_a blank"> </span>no valor <span class="_16 blank"> </span>de R$ 25.000,00 e <span class="_16 blank"> </span>reduç<span class="_7 blank"> </span>ão do <span class="_16 blank"> </span>Pass<span class="_7 blank"> </span>ivo em <span class="_16 blank"> </span>R$ 1.500,00 e </span></div><div class="t m3 x0 ha y99 ff3 fs4 fc0 sc0 ls2 ws3">aumento do Patr<span class="_7 blank"> </span>im<span class="_7 blank"> </span>ônio Líquido em<span class="_7 blank"> </span> R$ 23.500,00.<span class="ff2"> </span></div><div class="t m3 x0 ha yd5 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="_e blank"> </span><span class="ff3">A<span class="_7 blank"> </span>um<span class="_7 blank"> </span>ento <span class="_e blank"> </span>do <span class="_b blank"> </span>P<span class="_7 blank"> </span>atrimônio <span class="_b blank"> </span>Líq<span class="_7 blank"> </span>uido <span class="_b blank"> </span>e <span class="_b blank"> </span>Ativo <span class="_b blank"> </span>em<span class="_7 blank"> </span> <span class="_b blank"> </span>R$ <span class="_b blank"> </span>23.50<span class="_7 blank"> </span>0,00 <span class="_b blank"> </span>e <span class="_b blank"> </span>aum<span class="_7 blank"> </span>ento <span class="_b blank"> </span>do <span class="_b blank"> </span>Pass<span class="_7 blank"> </span>ivo <span class="_e blank"> </span>em<span class="_7 blank"> </span> <span class="_b blank"> </span>R$ </span></div><div class="t m3 x0 ha y9b ff3 fs4 fc0 sc0 ls2 ws4">25.000,00.<span class="ff2 ws3"> </span></div><div class="t m3 x0 ha yd7 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="_13 blank"> </span><span class="ff3">Aumento <span class="_13 blank"> </span>de <span class="_13 blank"> </span>Passivo <span class="_8 blank"> </span>e<span class="_7 blank"> </span>m <span class="_13 blank"> </span>R$ <span class="_13 blank"> </span>25.000,00, <span class="_13 blank"> </span>aum<span class="_7 blank"> </span>ento <span class="_13 blank"> </span>do <span class="_13 blank"> </span>Ativo <span class="_8 blank"> </span>em<span class="_7 blank"> </span> <span class="_13 blank"> </span>R$ <span class="_13 blank"> </span>23.500,00 <span class="_13 blank"> </span>e <span class="_13 blank"> </span>redução <span class="_13 blank"> </span>do </span></div><div class="t m3 x0 ha y9d ff3 fs4 fc0 sc0 ls2 ws3">Patrimônio Líq<span class="_7 blank"> </span>uido em R<span class="_7 blank"> </span>$ 1.500,00. </div><div class="t m3 x0 h7 y9e ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y9f ff2 fs4 fc0 sc0 ls2 ws3">26. <span class="ff3">(Ex<span class="_7 blank"> </span>ame <span class="_7 blank"> </span>de <span class="_7 blank"> </span>Suficiê<span class="_7 blank"> </span>ncia <span class="_7 blank"> </span>\u2013 <span class="_7 blank"> </span>CRC) <span class="_7 blank"> </span>Um<span class="_7 blank"> </span>a <span class="_7 blank"> </span>empres<span class="_7 blank"> </span>a adquiriu <span class="_7 blank"> </span>um<span class="_7 blank"> </span> <span class="_7 blank"> </span>lote <span class="_7 blank"> </span>de m<span class="_7 blank"> </span>erc<span class="_7 blank"> </span>adorias <span class="_7 blank"> </span>para <span class="_7 blank"> </span>revenda </span></div><div class="t m3 x0 ha ye1 ff3 fs4 fc0 sc0 ls2 ws3">por R$ <span class="_16 blank"> </span>250.00<span class="_7 blank"> </span>0,00. No <span class="_16 blank"> </span>e<span class="_7 blank"> </span>ncerram<span class="_7 blank"> </span>ento do <span class="_16 blank"> </span>exercíc<span class="_7 blank"> </span>io, este <span class="_16 blank"> </span>lote, a p<span class="_0 blank"></span>reço<span class="_7 blank"> </span> de <span class="_16 blank"> </span>m<span class="_7 blank"> </span>ercado, estava </div><div class="t m3 x0 ha yeb ff3 fs4 fc0 sc0 ls2 ws3">avaliado <span class="_f blank"> </span>em <span class="_f blank"> </span>R$ <span class="_1 blank"> </span>200.00<span class="_7 blank"> </span>0,00. <span class="_1 blank"> </span>No <span class="_f blank"> </span>Balanç<span class="_7 blank"> </span>o <span class="_1 blank"> </span>Patrim<span class="_7 blank"> </span>onial <span class="_f blank"> </span>final <span class="_1 blank"> </span>do <span class="_f blank"> </span>ex<span class="_7 blank"> </span>ercício, <span class="_1 blank"> </span>es<span class="_7 blank"> </span>sa <span class="_1 blank"> </span>m<span class="_7 blank"> </span>erc<span class="_7 blank"> </span>adoria <span class="_1 blank"> </span>tem<span class="_7 blank"> </span> <span class="_1 blank"> </span>o </div><div class="t m3 x0 ha ye2 ff3 fs4 fc0 sc0 ls2 ws3">valor <span class="_f blank"> </span>corr<span class="_7 blank"> </span>espondente <span class="_8 blank"> </span>ao <span class="_f blank"> </span>c<span class="_7 blank"> </span>usto <span class="_f blank"> </span>de <span class="_8 blank"> </span>aqu<span class="_7 blank"> </span>isição <span class="_f blank"> </span>su<span class="_7 blank"> </span>btraído <span class="_f blank"> </span>da <span class="_8 blank"> </span>Provis<span class="_7 blank"> </span>ão <span class="_f blank"> </span>para <span class="_8 blank"> </span>Ajus<span class="_7 blank"> </span>te <span class="_f blank"> </span>de <span class="_8 blank"> </span>Estoqu<span class="_7 blank"> </span>e <span class="_f blank"> </span>ao </div><div class="t m3 x0 ha yc5 ff3 fs4 fc0 sc0 ls2 ws3">Preço de Merca<span class="_7 blank"> </span>do de: </div><div class="t m3 x0 ha ya4 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yd8 ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> R$ 250.000,<span class="_7 blank"> </span>00, mas<span class="_7 blank"> </span> com<span class="_7 blank"> </span> redução de R$ 50.000<span class="_7 blank"> </span>,00. </span></div><div class="t m3 x0 ha yec ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">R$ 250.000,0<span class="_7 blank"> </span>0, sem<span class="_7 blank"> </span> qualquer reduç<span class="_7 blank"> </span>ão. </span></div><div class="t m3 x0 ha ya7 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">R$ 200.000,<span class="_7 blank"> </span>00, mas<span class="_7 blank"> </span> com<span class="_7 blank"> </span> ágio de R$ 50.000,00. </span></div><div class="t m3 x0 ha ye9 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">R$ 250.000,0<span class="_7 blank"> </span>0, m<span class="_7 blank"> </span>as com<span class="_7 blank"> </span> redução de R$ 200.00<span class="_7 blank"> </span>0,00. </span></div><div class="t m3 x0 h7 ya9 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yc8 ff2 fs4 fc0 sc0 ls2 ws3">27. <span class="ff3">(Exame de <span class="_7 blank"> </span>Suficiência <span class="_7 blank"> </span>\u2013 CRC) Com<span class="_7 blank"> </span>preende um<span class="_7 blank"> </span>a Variação <span class="_7 blank"> </span>Ativa: </span></div><div class="t m3 x0 ha yc9 ff3 fs4 fc1 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yda ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> Aumento do A<span class="_7 blank"> </span>tivo ou di<span class="_7 blank"> </span>m<span class="_7 blank"> </span>inuição do Passivo. </span></div><div class="t m3 x0 ha yca ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> Aum<span class="_7 blank"> </span>ento das Obrigaçõ<span class="_7 blank"> </span>es ou dim<span class="_7 blank"> </span>inuição dos Dir<span class="_7 blank"> </span>eitos<span class="_7 blank"> </span>. </span></div><div class="t m3 x0 ha yae ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Aumento dos<span class="_7 blank"> </span> Direitos ou<span class="_7 blank"> </span> diminuiçã<span class="_7 blank"> </span>o do Ativo. </span></div><div class="t m3 x0 ha ydb ff2 fs4 fc0 sc0 ls2 ws4">d)<span class="ff3 ws3"> Aum<span class="_7 blank"> </span>ento do Resultado o<span class="_7 blank"> </span>u diminuiç<span class="_7 blank"> </span>ão das Despesas<span class="_7 blank"> </span>. </span></div><div class="t m3 x0 h7 ycc ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yea ff2 fs4 fc0 sc0 ls2 ws3">28. <span class="ff3">(Exam<span class="_7 blank"> </span>e de <span class="_7 blank"> </span>Suficiênci<span class="_7 blank"> </span>a \u2013 <span class="_7 blank"> </span>CRC) <span class="_7 blank"> </span>Indique <span class="_7 blank"> </span>o s<span class="_7 blank"> </span>aldo inic<span class="_7 blank"> </span>ial da <span class="_7 blank"> </span>conta <span class="_7 blank"> </span>Caixa <span class="_7 blank"> </span>consider<span class="_7 blank"> </span>ando <span class="_7 blank"> </span>os da<span class="_7 blank"> </span>dos </span></div><div class="t m3 x0 ha ycd ff3 fs4 fc0 sc0 ls2 ws3">abaixo: </div><div class="t m3 x0 ha yb3 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha yb4 ff3 fs4 fc0 sc0 ls2 ws3">01/02/2002 \u2013 V<span class="_7 blank"> </span>endas à vist<span class="_7 blank"> </span>a, recebidas <span class="_7 blank"> </span>em<span class="_7 blank"> </span> moeda corrente, <span class="_7 blank"> </span>no valor de R$ <span class="_7 blank"> </span>300.000,0<span class="_7 blank"> </span>0. </div><div class="t m3 x0 ha yb5 ff3 fs4 fc0 sc0 ls2 ws3">05/02/2002 <span class="_1 blank"> </span>\u2013 <span class="_f blank"> </span>Li<span class="_7 blank"> </span>quidação <span class="_f blank"> </span>de <span class="_f blank"> </span>duplicata <span class="_f blank"> </span>no <span class="_f blank"> </span>valor <span class="_f blank"> </span>de <span class="_1 blank"> </span>R<span class="_7 blank"> </span>$ <span class="_f blank"> </span>200.000,00 <span class="_1 blank"> </span>c<span class="_7 blank"> </span>om<span class="_7 blank"> </span> <span class="_1 blank"> </span>desconto<span class="_7 blank"> </span> <span class="_1 blank"> </span>de <span class="_f blank"> </span>10%, <span class="_f blank"> </span>pago </div><div class="t m3 x0 ha yb6 ff3 fs4 fc0 sc0 ls2 ws3">através de chequ<span class="_7 blank"> </span>e. </div><div class="t m3 x0 ha ye3 ff3 fs4 fc0 sc0 ls2 ws3">07/02/2002 \u2013 P<span class="_7 blank"> </span>agamento <span class="_7 blank"> </span>de salár<span class="_7 blank"> </span>ios no valor de <span class="_7 blank"> </span>R$ 80.000,00<span class="_7 blank"> </span>, em m<span class="_7 blank"> </span>oeda corrente. </div><div class="t m3 x0 ha yce ff3 fs4 fc0 sc0 ls2 ws3">11/02/2002 \u2013 A<span class="_7 blank"> </span>quisição de <span class="_7 blank"> </span>m<span class="_7 blank"> </span>ercadorias, em m<span class="_7 blank"> </span>oeda corr<span class="_7 blank"> </span>ente, no valor de<span class="_7 blank"> </span> R$ 120.000,00. </div><div class="t m3 x0 ha ye4 ff3 fs4 fc0 sc0 ls2 ws3">18/02/2002 \u2013 V<span class="_7 blank"> </span>endas a pr<span class="_7 blank"> </span>azo no tota<span class="_7 blank"> </span>l de R$ 700.<span class="_7 blank"> </span>000,00. </div><div class="t m3 x0 ha ycf ff3 fs4 fc0 sc0 ls2 ws3">18/02/2002 \u2013 S<span class="_7 blank"> </span>aldo final d<span class="_7 blank"> </span>a conta Caixa:<span class="_7 blank"> </span> R$ 200.<span class="_7 blank"> </span>000,00. </div><div class="t m3 x0 ha yb7 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y43 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">R$ 20.000,0<span class="_7 blank"> </span>0 </span></div><div class="t m3 x0 ha y44 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">R$ 100.000,0<span class="_7 blank"> </span>0 </span></div><div class="t m3 x0 ha y45 ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">R$ 220.000,<span class="_7 blank"> </span>00 </span></div><div class="t m3 x0 ha y46 ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">R$ 280.000,0<span class="_7 blank"> </span>0 </span></div><div class="t m3 x0 h7 y47 ff2 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y48 ff2 fs4 fc0 sc0 ls2 ws4">29.<span class="ff3 ws3"> <span class="_b blank"> </span>(Exam<span class="_7 blank"> </span>e <span class="_16 blank"> </span>de <span class="_b blank"> </span>S<span class="_7 blank"> </span>uficiência<span class="_7 blank"> </span> <span class="_b blank"> </span>\u2013 <span class="_16 blank"> </span>CRC) <span class="_16 blank"> </span>A <span class="_16 blank"> </span>em<span class="_7 blank"> </span>presa <span class="_16 blank"> </span>realiza <span class="_b blank"> </span>um<span class="_7 blank"> </span>a <span class="_16 blank"> </span>operação <span class="_16 blank"> </span>de <span class="_16 blank"> </span>desc<span class="_7 blank"> </span>onto <span class="_b blank"> </span>com<span class="_7 blank"> </span> <span class="_16 blank"> </span>um </span></div><div class="t m3 x0 ha ye5 ff3 fs4 fc0 sc0 ls2 ws3">banco de <span class="_16 blank"> </span>s<span class="_7 blank"> </span>uas duplicatas a receber. O lançamento a <span class="_16 blank"> </span>c<span class="_7 blank"> </span>rédito na <span class="_16 blank"> </span>c<span class="_7 blank"> </span>onta Clientes ocorre no </div><div class="t m3 x0 ha yed ff3 fs4 fc0 sc0 ls2 ws3">mom<span class="_7 blank"> </span>ento que: </div><div class="t m3 x0 ha yd1 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y4c ff2 fs4 fc0 sc0 ls2 ws4">a)<span class="ff3 ws3"> O banco acus<span class="_7 blank"> </span>ar o recebi<span class="_7 blank"> </span>m<span class="_7 blank"> </span>ento da duplicata. </span></div><div class="t m3 x0 ha y4d ff2 fs4 fc0 sc0 ls2 ws4">b)<span class="ff3 ws3"> O banco em<span class="_7 blank"> </span>itir o aviso d<span class="_7 blank"> </span>e crédito. </span></div><div class="t m3 x0 ha y4e ff2 fs4 fc0 sc0 ls2 ws3">c) <span class="ff3">A duplicata f<span class="_7 blank"> </span>or enviada <span class="_7 blank"> </span>ao banco par<span class="_7 blank"> </span>a descon<span class="_7 blank"> </span>to. </span></div><div class="t m3 x0 ha y4f ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">A duplicata f<span class="_7 blank"> </span>or desconta<span class="_7 blank"> </span>da no banc<span class="_7 blank"> </span>o. </span></div><div class="t m3 x0 ha ybe ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y51 ff2 fs4 fc0 sc0 ls2 ws4">30.<span class="ff3 ws3"> <span class="_18 blank"> </span>(Exam<span class="_7 blank"> </span>e <span class="_1b blank"> </span>de <span class="_18 blank"> </span>Suficiência <span class="_18 blank"> </span>\u2013 <span class="_1b blank"> </span>CRC) <span class="_18 blank"> </span>A <span class="_1b blank"> </span>receita <span class="_18 blank"> </span>bruta <span class="_1b blank"> </span>de <span class="_18 blank"> </span>vendas <span class="_1b blank"> </span>de <span class="_18 blank"> </span>bens <span class="_1b blank"> </span>e <span class="_18 blank"> </span>ser<span class="_7 blank"> </span>viços, <span class="_18 blank"> </span>os </span></div><div class="t m3 x0 ha ye6 ff3 fs4 fc0 sc0 ls2 ws3">abatimentos<span class="_7 blank"> </span> <span class="_15 blank"> </span>inco<span class="_7 blank"> </span>ndicionais<span class="_7 blank"> </span> <span class="_15 blank"> </span>c<span class="_7 blank"> </span>oncedidos <span class="_14 blank"> </span>e <span class="_15 blank"> </span>os<span class="_7 blank"> </span> <span class="_14 blank"> </span>impostos <span class="_14 blank"> </span>incidentes <span class="_14 blank"> </span>sobr<span class="_7 blank"> </span>e <span class="_14 blank"> </span>as <span class="_14 blank"> </span>vendas <span class="_15 blank"> </span>sã<span class="_7 blank"> </span>o </div><div class="t m3 x0 ha ydf ff3 fs4 fc0 sc0 ls2 ws3">demonstr<span class="_7 blank"> </span>ados: </div><div class="t m3 x0 ha ye7 ff3 fs4 fc0 sc0 ls2 ws3"> </div><div class="t m3 x0 ha y55 ff2 fs4 fc0 sc0 ls2 ws3">a) <span class="ff3">No Balanço <span class="_7 blank"> </span>Patrim<span class="_7 blank"> </span>onial. </span></div><div class="t m3 x0 ha y56 ff2 fs4 fc0 sc0 ls2 ws3">b) <span class="ff3">Na Dem<span class="_7 blank"> </span>onstração das O<span class="_7 blank"> </span>rigens e A<span class="_7 blank"> </span>plicações d<span class="_7 blank"> </span>e Recurs<span class="_7 blank"> </span>os. </span></div><div class="t m3 x0 ha y57 ff2 fs4 fc0 sc0 ls2 ws4">c)<span class="ff3 ws3"> Na Demons<span class="_7 blank"> </span>tração do Re<span class="_7 blank"> </span>sultado do Exerc<span class="_7 blank"> </span>ício. </span></div><div class="t m3 x0 ha yee ff2 fs4 fc0 sc0 ls2 ws3">d) <span class="ff3">Na Dem<span class="_7 blank"> </span>onstração das <span class="_7 blank"> </span>Mutações do <span class="_7 blank"> </span>Patrim<span class="_7 blank"> </span>ônio Líquido. </span></div><div class="t m3 x0 ha yc2 ff3 fs4 fc0 sc0 ls2 ws3"> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div>
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