ADMINISTRAÇAO FINANCEIRA QUESTIONÁRIO UNIDADE III

Prévia do material em texto

��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ���
3 3
456789:;5<67=;>=;?58?5@;ABCDEFGHI4FG;BHFJKJC;FFF
LMNOPOQRSLTLU3VOPLPWXOSL3YZ[Z\]̂_Ỳâa_S_Xa_b̂baa_̂a cGHECdJG
B8ef:7= :=>:7g=h679<9i;j9ke<=he<7lhm:
ce:8= KJnFHFDE4KoKG;pFHKHcCF4K
E58?5 ABCDEFGHI4FG;BHFJKJC;FFF
F<7q79>= rstuvtrw;wr@xu
C<679>= rstuvtrw;wr@xy
D?9?e8 c=zlk5?9>9
458ek?9>=;>9
?5<?9?769
v;5z;v;l=<?=8;{
E5zl=;>5q=::7>= y;z7<e?=8
458ek?9>=8
5|7m7>=8
E=>98;98;:58l=8?98};458l=8?98;5<679>98};458l=8?98;q=::5?98};c=z5<?f:7=8};~5:ge<?98
:58l=<>7>98;7<q=::5?9z5<?5
��������3a
458l=8?9;D5k5q7=<9>9@ 5h;
458l=8?98@ 9h;
mh;
qh;
>h;
5h;
p55>m9q�
>9
:58l=8?9@
K;:5678?9;C|9z5};l=:;z57=;>9;5>7��=;>98;�n5k�=:58;5;n97=:58�};5;9;p758l�D5:989
q=<?5zlk9z;5z;q=zez;=8;85ge7<?58;7<>7q9>=:58;85?=:7978};5|q5?=@
E9|9;>5;=qel9��=;89�=<9k;>5889�=<9k7�9>9h
�7�e7>5�;q=::5<?5h
�7�e7>5�;g5:9kh
�7:=;>=;9?76=h
45?=:<=;8=m:5;=;l9?:7z�<7=;k��e7>=h
E9|9;>5;=qel9��=;89�=<9k;>5889�=<9k7�9>9h
458l=8?9@;C;
c=z5<?f:7=@;G8;7<>7q9>=:58;85?=:7978;z978;7zl=:?9<?58;5;�e5;8�=
q=<?5zlk9>=8;5z;9zm=8;=8;58?e>=8;8�=;k7�e7>5�;q=::5<?5�;k7�e7>5�;g5:9k�;g7:=
>=;9?76=�;:5?=:<=;8=m:5;=;l9?:7z�<7=;k��e7>=h
��������3b
458l=8?9 mh
c=zl9:9<>=;=8;7<>7q9>=:58;5q=<�z7q=8;�<9<q57:=8;>9;:5678?9;C|9z5;l=:;z57=;>9;5>7��=
>98;�n5k�=:58;5;n97=:58�};�:5<?5;9=8;>9;p758l�D5:989};=m85:69z=8;�e5@
BHF~;CKJ �F��FGECcKD nB4K�;JG;K�BHG EBEG4FKFDWUPRX�MUQ3LWLM�NOWUQ
u}v;5z;u}v;l=<?=8
u}v;5z;u}v;l=<?=8
��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ���
34546789:;:<
=4>?8>@:>< :A
BA
6AC
;AC
4AC
D44;B:6E
;:
F4>?8>@:<
G9HI:9@8C:C?:F64F7:CD74>?J34F:>:C@F:@:C:?49:>C;4C79;K>@F7:>LC:C4;7MN8C;:
F4O7>@:CGP:Q4C689@4Q?5:C@8;:>C:>C:@7O7;:;4>A
G9HI:9@8C:C4;7MN8C;:CF4O7>@:CGP:Q4C@F:@:C:?49:>C;4C79;K>@F7:>LC:C?:F64F7:
D74>?J34F:>:C689@4Q?5:C@8;:>C:>C:@7O7;:;4>A
G9HI:9@8C:C?:F64F7:CD74>?J34F:>:C@F:@:C:?49:>C;4C79;K>@F7:>LC:C4;7MN8C;:
F4O7>@:CGP:Q4C689@4Q?5:C@8;:>C:>C:@7O7;:;4>A
3N8C@F:B:5R8>C7;S9@768>A
TN8C>4C68Q?54Q49@:QA
UQB8>C>N8C7FF454O:9@4>CVC:;Q797>@F:MN8CW9:9647F:A
=4>?8>@:<CXC
Y8Q49@ZF78<CUC?:F64F7:CD74>?J34F:>:LC:>>7QC68Q8C:CF4O7>@:CGP:Q4LC>N8C[89@4>
F454O:9@4>C;4C79;76:;8F4>C4689\Q768JW9:9647F8>ACT:CF4O7>@:CGP:Q4C>N8
@F:@:;:>C@8;:>C:>C:@7O7;:;4>]ĈZC9:C?:F64F7:CD74>?J34F:>:C8C[868C_C4>?46̀W68C9:>
79;K>@F7:>A
abcdefghij
=4>?8>@:
34546789:;:<
:A
=4>?8>@:>< :A
BA
6A
;A
4A
D44;B:6E
;:
F4>?8>@:<
kClmnomCp8IC?F8@4MN8qC_<
rQC79>@FIQ49@8CW9:9647F8CHI4CO7>:C457Q79:FCIQC;4@4FQ79:;8C@7?8C;4
F7>68A
rQC79>@FIQ49@8CW9:9647F8CHI4CO7>:C457Q79:FCIQC;4@4FQ79:;8C@7?8C;4
F7>68A
rQC79>@FIQ49@8Cs8O4F9:Q49@:5CHI4CO7>:C457Q79:FCIQC;4@4FQ79:;8
@7?8C;4CF7>68A
rQC79>@FIQ49@8CW9:9647F8CHI4CO7>:C:>>IQ7FCIQC;4@4FQ79:;8C@7?8C;4
F7>68A
rQC79>@FIQ49@8Cs8O4F9:Q49@:5CHI4CO7>:C:>>IQ7FCIQC;4@4FQ79:;8
@7?8C;4CF7>68A
rQC79>@FIQ49@8CW9:9647F8C6:?:tC;4C457Q79:FC@8;8C4CHI:5HI4FCF7>68A
=4>?8>@:<CUC
Y8Q49@ZF78<CumnomC_CIQC79>@FIQ49@8C;4C?F8@4MN8CW9:9647F:C?F:@76:;8C68QC8
8B̂4@7O8C;4CF4;It7FC8IC457Q79:FCF7>68>ACv7@4F:5Q49@4LC?8;4Q8>C@F:;It7J58C68Q8
w64F6:xLC8IC>4̂:LC_C8C:@8C;4Cw64F6:FxCIQCF7>68C68QCIQ:C?F8@4MN8C;4C7;S9@76:
[8FM:ACY89>7>@4C98C:@8C;4C@8Q:FJ>4CIQ:C?F8O7;S967:CW9:9647F:C6Î8>CF4>I5@:;8>
4689\Q768JW9:9647F8>C>4̂:QC;8CQ4>Q8CO:58FC:B>85I@8LCQ797Q7t:9;8C4O49@I:7>
O:F7:My4>ACzCQI7@8C?F:@76:;8C98>C6:>8>C4QCHI4C:>C4Q?F4>:>C@8Q:Q
{L|C4QC{L|C?89@8>
��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ��
3456789:4;8<34<4;3=><3896>?@3:6>A<>B>6639>?=;<C4<6:8B;<34<63D>EF;<G<8C>
H>6:>EF;<?;<536I;=;<34<B;?8:=36>EF;J
KLMNOPQRST
U385;89><V3D3B:;?>=>W BJ<
U385;89>8W >J<
XJ<
BJ<
=J<
3J<
Y33=X>BZ
=>
6385;89>W
[<6:8B;<3853BI\B;<7<>]C3D3<]C3W
_̂39><H:8:H3D43?93<83@43?9;<3853BI\B;<=;8<?3@̀B:;8J
a<6>6;<34<9;=;8<;8<?3@̀B:;8J
a<B;4C4<;C<:?363?93<><]C>D]C36<?3@̀B:;J
_̂39><H:8:H3D43?93<83@43?9;<3853BI\B;<=;8<?3@̀B:;8J
[B;663<=3<_;64><B;?9I?C>A<5;674<?F;<7<563H:8IH3DJ
Y;:<:=3?9:\B>=;A<5;69>?9;A<_;:<9;6?>=;<3853BI\B;J
U385;89>W<b<
b;43?9c6:;W<d89C=:;8;8<?;<>88C?9;<=3\?:6>4<;<6:8B;<3853BI\B;<9>D<B;4;
:?=:B>=;<?><>D936?>9:H><B;6639>e<5>6><9>DA<;<>C9;6<B:9><B;4;<43Df;6<3g345D;<;
839;6<=3<836H:E;8<]C>?=;<83<Hh<>_39>=;<5;6<63BD>4>Ei38<96>X>Df:89>8<:?363?938
>;8<=3_3:9;8<;C<8:9C>Ei38<56̀56:>8<]C3<934<?><63D>EF;<B;4<83C8<34563@>=;8J
KLMNOPQRSj
U385;89>
V3D3B:;?>=>W
3J
U385;89>8W >J<
XJ<
BJ<
=J
3J
Y33=X>BZ
=>
6385;89>W
[<6:8B;<5;DI9:B;W
d89c<63D>B:;?>=;<G<:?kCh?B:><=;<d89>=;<?><B;?=CEF;<=>8<345638>8J
a<C4<6:8B;<3853BI\B;J
a<C4<6:8B;<;536>B:;?>DJ
V̀<;B;663<?>8<345638>8<=:639>43?93<D:@>=>8<>;<@;H36?;J
V̀<;B;663<34<345638>8<]C3<93?f>4<5;DI9:B;8<B;4;<8̀B:;8<;C
=:639;638J
d89c<63D>B:;?>=;<G<:?kCh?B:><=;<d89>=;<?><B;?=CEF;<=>8<345638>8J
U385;89>W<d<
b;43?9c6:;W<V3<96>=Cl<?><:?kCh?B:><B;?8:=36cH3D<]C3<><B;?=CEF;<5;DI9:B><=;
d89>=;<96>l<G8<345638>8<3<>;8<?3@̀B:;8J<̂<=:?m4:B><?>8<63@6>8<3B;?n4:B>8<3
96:XC9c6:>8<56;4;H:=>8<53D;8<@;H36?;8<_3=36>DA<389>=C>D<3<4C?:B:5>D<7<=3<9>D
;6=34<]C3<>B>X>4<5;6<:?:X:6<><>9C>EF;<345633?=3=;6>A<B>C8>?=;
:?89>X:D:=>=3<3<:?kCh?B:>A<5;6<H3l38<?3@>9:H>A<?;8<?3@̀B:;8<3<96>?8>Ei38<=3
oAp<34<oAp<5;?9;8
oAp<34<oAp<5;?9;8
��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ���
34567898:7;<78=>?@7A8B738C75?D8?D8B7;D9EFG;B6?D85987>5938D7B6?:89
9B7;H36B?8EF98C?:8I?C78?B?>>9C?J
KLMNOPQRST
U9D=7DC?8V9:9B67;?5?W ?J8
U9D=7DC?DW ?J8
XJ8
BJ8
5J8
9J8
Y995X?BZ
5?
>9D=7DC?W
[8>6DB78D6DC93\C6B7848?EF9:98EF9W
]8B73F387F86;9>9;C98?8EF?:EF9>8;9<̂B67J
]8B73F387F86;9>9;C98?8EF?:EF9>8;9<̂B67J
_̀ 7848B73F387F86;9>9;C98?8EF?:EF9>8;9<̂B67J
[B7>>98598I7>3?8B7;Ca;F?898=>9b6Dab9:J
[B7>>98598I7>3?8B7;Ca;F?A8=7>438;̀7848=>9b6Dab9:J
cC6;<98?D8?C6b65?59D8598d9B;7:7<6?85?8e;I7>3?f̀78gD6DC93?DhJ
U9D=7DC?W8c8
i739;C\>67W8jDCF567D7D8;78?DDF;C7859k;6>?3878>6DB78D6DC93\C6B787F8B73F3
B7378D9;578?EF9:98EF98486;9>9;C98?8EF?:EF9>8;9<̂B67A8B6C?;578B737839:l7>
9m93=:78n785?D8B7;56fo9D89B7;H36B?D8578=?aDA8EF98C?;C78?I9C?38?D859B6Do9D
93=>9D?>6?6DpJ
KLMNOPQRSq
U9D=7DC?
V9:9B67;?5?W
5J
U9D=7DC?DW ?J
XJ
BJ8
5J
9J8
r?>?8F3?893=>9D?A8;?8B7;5Ff̀78598F3?8=7:aC6B?8k;?;B96>?8D?F5\b9:A8=759387B7>>9>8>6DB7D
598B?>?BC9>aDC6B?8k;?;B96>?8?DD7B6?57DW
c7D8:636C9D8=9DD7?6D859859:9<?f̀78598?FC7>65?598;̀78D9>938?B96C7D87F
6;9m6DC6>93A8B>6?;578B7;IFDo9D8?536;6DC>?C6b?D89859D7X956G;B6?
<9;9>?:6@?5?8?87>59;DJ
s83F5?;f?86;9D=9>?5?8;78BFDC785?D839>B?57>6?D87F86;DF37DA837b657D8=7>
=>7X:93?D89B7;H36B7D8;?B67;?6DJ
s8>95Ff̀7857D8=>9f7D8598b9;5?8=7>8=>7X:93?D89B7;H36B7D87F89D=9BakB7D
578D9C7>J
s83F5?;f?86;9D=9>?5?898>9=>9D9;C?C6b?8;?8C?m?8598Bt3X67J
c7D8:636C9D8=9DD7?6D859859:9<?f̀78598?FC7>65?598;̀78D9>938?B96C7D87F
6;9m6DC6>93A8B>6?;578B7;IFDo9D8?536;6DC>?C6b?D89859D7X956G;B6?
<9;9>?:6@?5?8?87>59;DJ
s83F5?;f?86;9D=9>?5?898D6<;6kB?C6b?8;?D8C?m?D8598uF>7DJ
vAw8938vAw8=7;C7D
vAw8938vAw8=7;C7D
��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ���
34456789
57
:4;<=;>7?
@4;<=;>7?ABA
C=D4E>F:G=?A@4H4:4DI;4A7AJDA:G;8=A54AE4KL8G=A8M7;;GN875=A8=D=A:G;8=A54
7J>=:G5754OAP;A54D7G;A;Q=A:G;8=;A8=DA87:78>4:R;>G87;ANE7E84G:7;ASJ4A<=54D
87J;7:A<:4TJRU=;A5G:4>7D4E>4AE=;A:4;JM>75=;A=JAE7A8=E5JVQ=A54AJD7A<=MR>G87
NE7E84G:7A;7J5FW4MO
XYZ[\]̂_̀a
@4;<=;>7Ab4M48G=E757? 8OA
@4;<=;>7;? 7OA
6OA
8OA
5OA
4OA
34456789
57
:4;<=;>7?
cJ7E5=A=;AMGDG>4;A<4;;=7G;A54A54M4K7VQ=A54A7J>=:G5754A4DAJD7A4D<:4;7AEQ=A;Q=A784G>=;=JAGE4dG;>4DeA8:G7E5=A8=EHJ;f4;A75DGEG;>:7>GW7;A4A54;=645GgE8G7AK4E4:7MGU757A7A=:54E;e
W4D=;AJD7A8=E5GVQ=A54?
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54A7J>=:G5754O
@G;8=A=<4:78G=E7MeA4;<48GN87D4E>4A:G;8=A54A7J>=:G5754O
@G;8=A=<4:78G=E7MeA4;<48GN87D4E>4A:G;8=A54AMG54:7EV7O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54A7J>=:G5754O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54AMG54:7EV7O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54AGE;=MWgE8G7O
@4;<=;>7?ACA
C=D4E>F:G=?AhE>:4A=;A5GW4:;=;A>G<=;A54A:G;8=;A5=AE4KL8G=eA54;>787D=;AiOOOjA:G;8=
54A7J>=:G5754?A=8=::4ASJ7E5=A=;AMGDG>4;A<4;;=7G;A54A54M4K7VQ=A54A7J>=:G5754
EQ=A;Q=A784G>=;A=JAGE4dG;>4DeA8:G7E5=A8=EHJ;f4;A75DGEG;>:7>GW7;A4
54;=645GgE8G7AK4E4:7MGU757A7A=:54E;O
XYZ[\]̂_̀k
@4;<=;>7Ab4M48G=E757? 7OA
@4;<=;>7;? 7OA
6OA
8OA
5OA
4OA
34456789
57
:4;<=;>7?
cJ7E5=AJDAHJE575=:A54AJD7A4D<:4;7AEQ=A;764A7ASJ4DAl<7;;7:A=A67;>Q=mA4DA>4:D=;
H7DGMG7:4;AnSJ7E5=A4;>4;AH7U4DA<7:>4A57A75DGEG;>:7VQ=A57A4D<:4;7oeAW4D=;AJD7A8=E5GVQ=
54?
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54A;J84;;Q=O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54A;J84;;Q=O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54AMG54:7EV7O
@G;8=A=<4:78G=E7MeA4;<48GN87D4E>4A:G;8=A54A;J84;;Q=O
@G;8=A=<4:78G=E7MeA4;<48GN87D4E>4A:G;8=A54AMG54:7EV7O
@G;8=A5=AE4KL8G=eA4;<48GN87D4E>4A:G;8=A54A7J>=:G5754O
@4;<=;>7?APA
C=D4E>F:G=?AhE>:4A=;A5GW4:;=;A>G<=;A54A:G;8=;A5=AE4KL8G=eA54;>787D=;AiOOOjA:G;8=
57A;J84;;Q=?A=8=::4ASJ7E5=A=AHJE575=:A57A4D<:4;7AEQ=A;764A7ASJ4DAp<7;;7:A=
qerA4DAqerA<=E>=;
qerA4DAqerA<=E>=;
��������� ���	
��
���	�
��
��
���
������������
�������
���
�
� ! "###
$��%
������#���#&�	%#'��(�'�%%
��
�
)�������	�(����	�(#*
%+����)%�,	�-,�� �.���,�/0�&�
�,	�-,� .���,�/0������,	�-,�.. 1..,�/���&�2 ���
3456789:;4<=9>?@A?84?BC=<D?84?@E@F?F@GHIJ<7KIL?MNO:EKPEE
C9LQRST?4J?Q4=JSL?;9J<D<9=4L?4>?9S?J4LJS?Q4JUS>?V6978S?4LQ4L?;9W4J?U9=Q4
89?98J<7<LQ=9XRSY
Z[\]̂ _̀abcd
e4LUSLQ9
34D4f<S7989P
9Y?
e4LUSLQ9LP 9Y?
CY
fY
8Y
4Y?
g448C9fh
89
=4LUSLQ9P
3SC?9?iQ<f9?8S?98J<7<LQ=98S=?j797f4<=S>?9?34=9L9>?4J?U9=f4=<9?fSJ?9?g<4LU>?8<k6D59P
l78<f98S=4L?4fS7mJ<fS:j797f4<=SL?=4D4k97Q4LY
l78<f98S=4L?4fS7mJ<fS:j797f4<=SL?=4D4k97Q4LY
l78<f98S=4L?4fS7mJ<fS:j797f4<=SL?84?V69D<8984?<7;4=<S=?9SL?89?=4k<LQ9
no9J4Y
l78<f98S=4L?4fS7mJ<fS:j797f4<=SL?84?V69D<8984?L6U4=<S=?9SL?89
=4k<LQ9?no9J4Y
p9D478q=<SL?84?4k47QSL?=4D9f<S798SL?r?8<k6D59XRS?84?Qsf7<f9L?84
U=S86XRSY
B7Q4f<U989J47Q4>?S?=4L6DQ98S?84?5=9784L?4JU=4L9LY
e4LUSLQ9P?B?
pSJ47Qq=<SP?B?34=9L9>?4J?U9=f4=<9?fSJ?9?g<4LU>?8<k6D59?=4D4k97Q4L?<78<f98S=4L
4fS7mJ<fS:j797f4<=SL>?8<k<8<8SL?4J?f<7fS?5=6USL>?9?L9C4=P?=47Q9C<D<8984t?7uk4D
84?9Q<k<8984t?4LQ=6Q6=9?84?f9U<Q9<Lt?f9U9f<8984?84?U959J47QS?84?8uk<89Lt
54LQRS?8S?f9U<Q9D?84?5<=SY?nLL4?Q=9C9DGS?7RS?84k4?L4=?fSJU9=98S?fSJ?S?89
=4k<LQ9?no9J4>?4?L<J?6L98S?fSJS?L46?fSJUD4J47Q9=?4?k<f4:k4=L9Y
vbwx
E>y?4J?E>y?US7QSL