Auditoria Ao Ciclo de Vendas

8/17/2019 Auditoria Ao Ciclo de Vendas

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FORMAÇÃO EM AUDITORIA CLIENTES, VENDAS E PRESTAÇÕES DE SERVIÇOS

BDO Moçambique

BDO &Associados

CLIENTES E VENDAS


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BDO Moçambique

BDO &Associados

1. Definições1. Definições

2. Cn!"s # $%"n fi&i"% #e &n!"'i%i#"#e2. Cn!"s # $%"n fi&i"% #e &n!"'i%i#"#e

(. O')e&!i*s +e"is #e "-#i!i"(. O')e&!i*s +e"is #e "-#i!i"

. P&e#i/en!s #e "-#i!i". P&e#i/en!s #e "-#i!i".1 Ti$s e e0e/$%s #e $&e#i/en!s.1 Ti$s e e0e/$%s #e $&e#i/en!s

.2 A$*"ç #" *en#".2 A$*"ç #" *en#"

.( D&-/en!s e%"&in"#s &/ " *en#".( D&-/en!s e%"&in"#s &/ " *en#"

. Cn!% #"s #*i#"s " e&e'e . Cn!% #"s #*i#"s " e&e'e 3. Des&n!s &n&e#i#s " &%ien!es3. Des&n!s &n&e#i#s " &%ien!es

4. P*isões $"" &'"nç"s #-*i#s"s4. P*isões $"" &'"nç"s #-*i#s"s

5. R6&is #e "n6%ise e&n7/i& fin"n&ei"5. R6&is #e "n6%ise e&n7/i& fin"n&ei"

8. Inf/"ções " #i*-%+" n "ne08. Inf/"ções " #i*-%+" n "ne0

Índice


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BDO Moçambique

BDO &Associados

1. Definições

P*ei!s 9 :"n;s e R$*ei!s e +"n;s? $e!en#e #is!in+-i=

P*ei!s @ es-%!"n!es #" "&!i*i#"#e n/"% #" e/$es"

:"n;s @ es-%!"n!es #e -!"s $e"ções n #ie&!"/en!e"fe&!"s "&!i*i#"#e n/"% #" e/$es"


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BDO Moçambique

BDO &Associados

1. Definições

P*ei!s 9 :"n;s e


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BDO Moçambique

BDO &Associados

P*ei!s BDC 24

>O &n&ei! #e


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BDO Moçambique

BDO &Associados

1. Definições

Ain#" O IASC Bes!-!-" &n&e$!-"%

PROVEITOS:

>S s "-/en!s ns 'enef&is e&n7/i&s #-"n!e $e# &n!"'i%s!i& n" f/" #e inf%-0s - /e%;i"s #e

"&!i*s - #e #i/in-ições #e $"ssi*s -e es-%!e/ e/"-/en!s n &"$i!"% $7$i, -e n se)"/ s e%"&in"#s&/ "s &n!i'-ições #s $"!i&i$"n!es n &"$i!"% $7$i.?


7/74FORMAÇÃO EM AUDITORIA CLIENTES, VENDAS E PRESTAÇÕES DE SERVIÇOS

BDO Moçambique

BDO &Associados

GANHOS:

>Os +"n;s e$esen!"/ -!" &%"sse -e s"!isf" " #efiniç#e $*ei!s e $#e/, - n, $*i # #e&-s #"s"&!i*i#"#es &en!es B- #in6i"s #e -/" e/$es". Os+"n;s e$esen!"/ "-/en!s ns 'enef&is e&n7/i&"s e&/ !"% n s #e n"!-e" #ifeen!e #s



BDO Moçambique

BDO &Associados


Mens-"ç

O



BDO Moçambique

BDO &Associados

1. Definições

Re&n;e&i/en! BDC 24

Re&n;e&i/en! < $&ess #e e+is!" f/"%/en!e -in&$" e%e/en!s n"s &n!"s e n"s #e/ns!"çõesfin"n&ei"s #e -/" en!i#"#e.

O $in&$i # e&n;e&i/en! #



BDO Moçambique

BDO &Associados

1. Definições

Re&n;e&i/en! BDC 24

Bi Re"%i"#

Os



BDO Moçambique

BDO &Associados


RECONECIMENTO BDC 24

VENDA DE JENS

O



BDO Moçambique

BDO &Associados

2. Con!s do "#!no ofici!# de con!$i#id!de %PGC&2. Con!s do "#!no ofici!# de con!$i#id!de %PGC&

AS CLASSES RELACIONADAS COM VENDAS NO P:C SÃO AS SE:UINTES=AS CLASSES RELACIONADAS COM VENDAS NO P:C SÃO AS SE:UINTES=

Vend!sVend!s

Me&"#i"sMe&"#i"s

P#-!s "&"'"#s e in!e/



BDO Moçambique

BDO &Associados

. O$/eci)os ,e'!is de !*dio'i!

T#sT#s s 'ens e se*içs fne&i#s f"/ f"&!-"#s e !#"s "ss 'ens e se*içs fne&i#s f"/ f"&!-"#s e !#"s "sf"&!-"s en&n!"/se ef%e&!i#"s n"s #e/ns!"ções fin"n&ei"s. "sf"&!-"s en&n!"/se ef%e&!i#"s n"s #e/ns!"ções fin"n&ei"s. "s#*i#"s #e &%ien!es e$esen!"/ " !!"%i#"#e #s /n!"n!es "in#" n#*i#"s #e &%ien!es e$esen!"/ " !!"%i#"#e #s /n!"n!es "in#" n

$"+s $e%s &%ien!es nes!e $e# e e/ $e#s "n!eies $"+s $e%s &%ien!es nes!e $e# e e/ $e#s "n!eies

O')e&!i*s +%'"is #e "-#i!i"=

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BDO Moçambique

BDO &Associados

As *en#"s e "s #*i#"s #e &%ien!es e+is!"#"s e$esen!"/As *en#"s e "s #*i#"s #e &%ien!es e+is!"#"s e$esen!"//n!"n!es -e #e f"&! f"/ &n!"!"#s &/ &%ien!e $"" /n!"n!es -e #e f"&! f"/ &n!"!"#s &/ &%ien!e $"" fne&i/en! #e 'ens e se*içs.fne&i/en! #e 'ens e se*içs.

As *en#"s e "s #*i#"s #e &%ien!es en&n!"/se e+is!"#"s $e%As *en#"s e "s #*i#"s #e &%ien!es en&n!"/se e+is!"#"s $e%/n!"n!e e n" &n!" "$$i"#"/n!"n!e e n" &n!" "$$i"#"

S efe&!-"#s "#e-"#s ")-s!"/en!s s #*i#"s #e &%ien!esS efe&!-"#s "#e-"#s ")-s!"/en!s s #*i#"s #e &%ien!ese%"!i*"/en!e " /n!"n!es -e n se es$ee/ e&-$e" ee%"!i*"/en!e " /n!"n!es -e n se es$ee/ e&-$e" ee%"!i*"/en!e " *"i"ções &"/'i"ise%"!i*"/en!e " *"i"ções &"/'i"is


BDO M bi



BDO Moçambique

BDO &Associados


En&/en#"s s"!isfei!"s /"s n f"&!-"#"sK

P*ei!s /"% &%"ssifi&"#s - n e&n;e&i#s -e+is!"#s $ *"%es in&e&!sK

P*ei!s e+is!"#s e/ $e#s in&e&!sK

P*ei!s s-'*"%i"#s $"" '!enç #e *"n!"+ens fis&"is- e#-ç #e royaltiesK

Pss*eis es e /issões=

BDO M bi



BDO Moçambique

BDO &Associados

Re+is! #e f"&!-"ç se/ " es$e&!i*" e0$e#iç - e0e&-ç# se*içK

F"&!-"ç s'e"*"%i"#" "$en"s $ ')e&!i*s #e performance, &-/$i ç"/en! - "-/en!" &/issões, '7n-s - #is!i'-iç #e %-&sK

$*ei!s e%"&in"#s &/ se*içs #e +""n!i" ne+is!"#s

C



BDO Moçambique

BDO &Associados

. O$/eci)os ,e'!is de !*dio'i!. O$/eci)os ,e'!is de !*dio'i!

Asse+-" -e !#"s "s $e"ções "ss&i"#"s " *en#"s e "

#*i#"s " e&e'e se)"/ efe&!-"#"s &/ '"se e/ "-!i"ções+e"is - es$e&fi&"sK

Asse+-" -e "s *en#"s e "s $es!"ções #e se*içs sefe&!-"#"s ns $"s e n"s &n#ições s%i&i!"#"s $e% &%ien!eK

Asse+-" -e !#s s $#-!s e0$e#i#s - se*içs $es!"#s s f"&!-"#s e &n!"'i%i"#s n $e# " -ees$ei!"/K

O')e&!i*s e%"&in"#s &/ &n!% in!en=

BDO M bi



BDO Moçambique

BDO &Associados

Asse+-" -e "s #*i#"s " e&e'e s &'"#"s ns $"s#e *en&i/en! es!"'e%e&i#sK

Veifi&"ç # &-/$i/en! #"s #is$sições %e+"is e fis&"is,n/e"#"/en!e n -e es$ei!" &i&-%"ç #e /e&"#i"s e" /# e $"s #e e/iss #"s f"&!-"s e #&-/en!se-i*"%en!esK

Asse+-" -e " inf/"ç $$&in"#" < fi#e#i+n",!e/$es!i*" e &/$%e!"

. O$/eci)os ,e'!is de !*dio'i!. O$/eci)os ,e'!is de !*dio'i!

BDO Moçambique



BDO Moçambique

BDO &Associados

0. P'ocedi+enos de !*dio'i!0. P'ocedi+enos de !*dio'i!

.1 Ti$s e e0e/$%s #e $&e#i/en!s.1 Ti$s e e0e/$%s #e $&e#i/en!s

.2 A$*"ç #" *en#".2 A$*"ç #" *en#"

.( D&-/en!s e%"&in"#s &/ " *en#".( D&-/en!s e%"&in"#s &/ " *en#"

. Cn!% #"s #*i#"s " e&e'e . Cn!% #"s #*i#"s " e&e'e

BDO Moçambique



BDO Moçambique

BDO &Associados

0. 1 Ti"os e ee+"#os de "'ocedi+enos

Veifi&"ç #" se+e+"ç #e f-nções "sse+-"n# -e "s$e"ções #e "-!i"ç, &n!"'i%i"ç, &n!% es"%*"+-"#" #"s "&!i*s e&"i"/ s'e #ifeen!es $ess"sK

Asse+-" -e !#s s #&-/en!s e%"&in"#s &/ "

*en#" e !"ns$!e #e /e&"#i"s 'e#e&e/ "s e-isi!se0i+i#s $e%" %e+is%"ç es$e&!i*"K

P&e#i/en!s +en



BDO Moçambique

BDO &Associados

0. 1 Ti"os e ee+"#os de "'ocedi+enos0. 1 Ti"os e ee+"#os de "'ocedi+enos

An"%is" " se-n&i" n-/



BDO Moçambique

BDO &Associados

0. 1 Ti"os e ee+"#os de "'ocedi+enos0. 1 Ti"os e ee+"#os de "'ocedi+enos

A!"*


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BDO Moçambique

BDO &Associados

0.1 Ti"os e ee+"#os de "'ocedi+enos %conin*!ç(o&0.1 Ti"os e ee+"#os de "'ocedi+enos %conin*!ç(o&

Re*e "-i* #"s n!"s #e &


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BDO Moçambique

BDO &Associados

0.1 Ti"os e ee+"#os de "'ocedi+enos %conin*!ç(o&

P"" s /eses /"is si+nifi&"!i*s, &ns!"n!es #s /"$"s #e f"&!-"ç, se%e&&in" "sP"" s /eses /"is si+nifi&"!i*s, &ns!"n!es #s /"$"s #e f"&!-"ç, se%e&&in" "s!"ns"&ções /"is *%-/s"s, in&%-in# n!"s #e &


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BDO Moçambique

BDO &Associados


C/ '"se n '"%"n&e!e #e &%ien!es se%e&&in", #e "&#&/ &i!


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BDO Moçambique

BDO &Associados


2. P"" s &%ien!es -e n es$n#e"/ ns 13 #i"s se+-in!es e0$e#iç # 1 $e#i#, en*i" n* $e#i#, &/ "e0$ess 2 $e#i# ins&i!" " *e/e%; n &"n! s-$ei#iei!.

. &"s n ;")" -"%-e es$s!" -!i%i" $&esss"%!en"!i*s #e &nfi/"ç, n/e"#"#/en!e f%% -$ #s"%# e e&e'i/en!s s-'se-en!es, en&n! #e &n!"s, e!&.

BDO Moçambique


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BDO Moçambique

BDO &Associados


C/$"" s s"%#s #e &%ien!es e PMR, &/ "nC/$"" s s"%#s #e &%ien!es e PMR, &/ "n

"n!ei, in*es!i+"n# #ifeenç"s e #"n# es$e&i"% nf"se "n!ei, in*es!i+"n# #ifeenç"s e #"n# es$e&i"% nf"se ""'i%i#"#e #"s e0$%i&"ções '!i#"s. C/$"" "s""'i%i#"#e #"s e0$%i&"ções '!i#"s. C/$"" "s&/issões, #es&n!s - -!"s #es$es"s &/ "s *en#"s e &/issões, #es&n!s - -!"s #es$es"s &/ "s *en#"s e ç"/en!"#.ç"/en!"#.

O-!s $&e#i/en!s s-'s!"n!i*s #e e*is "n"%!i&"

BDO Moçambique


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BDO Moçambique

BDO &Associados

Re*e '"%"n&e!e #e &%ien!es #"!" #e '"%"nç e *eifi&"=Re*e '"%"n&e!e #e &%ien!es #"!" #e '"%"nç e *eifi&"=

%A&%A&

A &nsis!n&i" #s s"%#s /"is si+nifi&"!i*sA &nsis!n&i" #s s"%#s /"is si+nifi&"!i*s

&/ s &%ien!es /"is i/$!"n!esK&/ s &%ien!es /"is i/$!"n!esK

%&%& A "#e-"&i#"#e #"s $*isões &ns!i!-#"s $""A "#e-"&i#"#e #"s $*isões &ns!i!-#"s $""&'"nç"s #-*i#s"s B7$!i&" e&n7/i&" e 7$!i&" fis&"%K&'"nç"s #-*i#s"s B7$!i&" e&n7/i&" e 7$!i&" fis&"%K

%C&%C& A e0is!n&i" #e s"%#s &e#es in*es!i+"n# " s-"A e0is!n&i" #e s"%#s &e#es in*es!i+"n# " s-"n"!-e"Kn"!-e"K


BDO Moçambique


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O oça b que

BDO &Associados


Re%"!i*"/en!e s *en#"s=

%A& O'!e /"$" &/ "s *en#"s /ens"is, $ n"!-e".

&/$"" &/ $e# "n!ei, in*es!i+" f%-!-"ções -!en#n&i"s e *eifi&" " s-" &nsis!n&i", #is&-!i &/ &%ien!e.

%& C/$"" "s *en#"s "n-"is &/ ç"/en!.&/$"" "s /"+ens &/ $e# "n!ei.

%C& C/$"" IVA %i-i#"# &/ *%-/e #e *en#"s e&n&%-i s'e " s-" ""'i%i#"#e.

O-!s $&e#i/en!s s-'s!"n!i*s #e e*is "n"%!i&"

BDO Moçambique


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ç q

BDO &Associados


%D& C/$"" "s n!"s #e en&/en#" &/ "s *en#"s.

%E& C/$"" "s *en#"s " &


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ç q

BDO &Associados

0.2 A"'o)!ç(o d! )end!

As *en#"s #e*e/ se efe&!-"#"s &/ '"se e/ n!"s #eAs *en#"s #e*e/ se efe&!-"#"s &/ '"se e/ n!"s #een&/en#" Be&e'i#"s $e% &ei, f"0, "!"*


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ç q

BDO &Associados

0. Doc*+enos 'e#!cion!dos co+ ! )end!0. Doc*+enos 'e#!cion!dos co+ ! )end!

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A #e/ #e e0$e#içKA #e/ #e e0$e#içK A +-i" #e e/ess"KA +-i" #e e/ess"K

A f"&!-"KA f"&!-"K

O e&i'O e&i'..

BDO Moçambique


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ç

BDO &Associados

0. doc*+enos 'e#!cion!dos co+ ! )end!

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Fi&"n# !"/'


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FORMAÇÃO EM AUDITORIA CLIENTES, VENDAS E PRESTAÇÕES DE SERVIÇOSBDO &Associados


Os e0e/$%"es #" +-i" #e e/ess" s #es!in"#s=

Oi+in"% @ -e "&/$"n;" s 'ens " #es!in"!6i

D-$%i&"# @ -e !"/'


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A f"&!-" < #&-/en! e/i!i# $e% *en#e# e #es!in"# "&/$"#, n" -"% se #is&i/in" ')e&! #e *en#" e "s &n#içõeses!"'e%e&i#"s e n#e se &"%&-%" " -"n!i" " $"+" $e% &/$"#

De*e se e/i!i#" $e% /ens n"s se+-in!es *i"s= Oi+in"% @ $"" &%ien!es #es!in"!6i

D-$%i&"# @ $"" " &n!"'i%i#"#e

Ti$%i&"# @ $"" " se&ç #e &'"nç"s

BDO Moçambique


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0. Doc*+enos 'e#!cion!dos co+ ! )end!

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0. Doc*+enos 'e#!cion!dos co+ ! )end!

N -e se efee "s N -e se efee "s e&i'se&i's e0is!e/ #is $&e#i/en!s=e0is!e/ #is $&e#i/en!s=

E/i!i e&i' )-n!"/en!e &/ " f"&!-", fi&"n# /es/ E/i!i e&i' )-n!"/en!e &/ " f"&!-", fi&"n# /es/ +-"#" #" se&ç #e &'"nç"sK+-"#" #" se&ç #e &'"nç"sK

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O e&i' #e*e se e/i!i# $e% /ens e/ !i$%i&"#=O e&i' #e*e se e/i!i# $e% /ens e/ !i$%i&"#=

Oi+in"% @ P"" &%ien!eOi+in"% @ P"" &%ien!e

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Ti$%i&"#, $"" "-i* #" !es-"i" $ #e/ n-/


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0.0 Con'o#o d!s d4)id!s ! 'ece$e'0.0 Con'o#o d!s d4)id!s ! 'ece$e'

6 -e "sse+-" " &in&i#n&i" -e #e*e e0is!i en!e s *"%es #"s&n!"s $in&i$"is e !!"% #s '"%"n&e!es #e !e&eis E en!e s *"%es#es!es E s es$e&!i*s e0!"&!s in#i*i#-"is #e &"#" &%ien!e

Os sis!e/"s #e &n!"'i%i#"#e #e*e $e/i!i " e/iss #e '"%"n&e!es#e &%ien!es $ "n!i+-i#"#e #e s"%#s -e #is&i/ine/ n/e"#"/en!e=

O &%ien!eK

O s"%# !!"% e/ #*i#"K

A #*i#" *in&en#" Bf"&e " $" n/"% #e e&e'i/en! eK

A #e&/$siç #" #*i#" *en&i#" $ $"s #e /".

BDO Moçambique


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0.0 Con'o#o d!s d4)id!s ! 'ece$e'

Re%"!i*"/en!e s #*i#"s e/ /" #e*e efe&!-"se -/"Re%"!i*"/en!e s #*i#"s e/ /" #e*e efe&!-"se -/""*"%i"ç #s is&s e0is!en!es e #" ne&essi#"#e #e="*"%i"ç #s is&s e0is!en!es e #" ne&essi#"#e #e=

T"nsfei &


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5. Desconos concedidos ! c#ienes5. Desconos concedidos ! c#ienes

Des&n!s C/e&i"isDes&n!s C/e&i"is

Cns!i!-e/ -/" &/$nen!e ne+"!i*" #s $*ei!s, e &/ !"%Cns!i!-e/ -/" &/$nen!e ne+"!i*" #s $*ei!s, e &/ !"%

#e*e/ se e&n;e&i#s n e0e&&i e/ -e " *en#" < efe&!-"#" -#e*e/ se e&n;e&i#s n e0e&&i e/ -e " *en#" < efe&!-"#" - se*iç < e0e&-!"#, -e e0is!" - n #&-/en! *in&-%"!i* se*iç < e0e&-!"#, -e e0is!" - n #&-/en! *in&-%"!i*

Des&n!s fin"n&eisDes&n!s fin"n&eis

Es! n/"%/en!e "ss&i"#s " "n!e&i$"ções #e $"+"/en!s, sen#Es! n/"%/en!e "ss&i"#s " "n!e&i$"ções #e $"+"/en!s, sen#"ss-/i#s n POC &/ &-s!s fin"n&eis " e&n;e&e n"ss-/i#s n POC &/ &-s!s fin"n&eis " e&n;e&e ne0e&&i e/ -e &%ien!e efe&!-" $"+"/en!e0e&&i e/ -e &%ien!e efe&!-" $"+"/en!

BDO Moçambique


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6. P'o)isões "!'! co$'!nç!s d*)idos!s6. P'o)isões "!'! co$'!nç!s d*)idos!s

As $*isões $"" &'"nç"s #-*i#s"s es! "ss&i"#"s " -/As $*isões $"" &'"nç"s #-*i#s"s es! "ss&i"#"s " -/is& #e in&'"'i%i#"#e -e $#e &n&e!i"se - n, /"s &-)"is& #e in&'"'i%i#"#e -e $#e &n&e!i"se - n, /"s &-)"

$'"'i%i#"#e #e &n&i" < si+nifi&"!i*" $'"'i%i#"#e #e &n&i" < si+nifi&"!i*"

A $*is $"" &'"nç"s #-*i#s"s #es!in"se " >&i+i? A $*is $"" &'"nç"s #-*i#s"s #es!in"se " >&i+i? *"% # "&!i*, e#-in# *"% n/in"% #"s #*i#"s " e&e'e*"% # "&!i*, e#-in# *"% n/in"% #"s #*i#"s " e&e'e

$"" se- *"% es$e"# #e e"%i"ç $"" se- *"% es$e"# #e e"%i"ç

A &n!"'i%i"ç #e -/" $*is, "%


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BDO Moçambique


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6. P'o)isões "!'! co$'!nç!s d*)idos!s6. P'o)isões "!'! co$'!nç!s d*)idos!s

W-"%-e -e se)" &i!


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7. R8cios de !n8#ise econ9+ico fin!ncei'!7. R8cios de !n8#ise econ9+ico fin!ncei'!

P" /


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BDO Moçambique


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. Info'+!ções ! di)*#,!' no !neo. Info'+!ções ! di)*#,!' no !neo

NOTA (2 @ /*i/en! #"s &n!"s #e $*isões $"" NOTA (2 @ /*i/en! #"s &n!"s #e $*isões $""&'"nç"s #-*i#s"s e $"" is&s e en&"+s&'"nç"s #-*i#s"s e $"" is&s e en&"+s

NOTA @ e$"!iç # *"% %-i# #"s *en#"s e #"s NOTA @ e$"!iç # *"% %-i# #"s *en#"s e #"s

$es!"ções #e se*içs $ "&!i*i#"#es e /e&"#s $es!"ções #e se*içs $ "&!i*i#"#es e /e&"#s

BDO Moçambique


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CASO PRHTICO 1CASO PRHTICO 1

BDO Moçambique


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Caso prático 1

A e/$es" A%f" efe&!-- e/ Dee/' #e 1\\ "s se+-in!esA e/$es" A%f" efe&!-- e/ Dee/' #e 1\\ "s se+-in!es$e"ções=$e"ções=

"" Ven#e- " Je!" @ f"&!-" 12 188 @ -/ %!e #e /e&"#i"sVen#e- " Je!" @ f"&!-" 12 188 @ -/ %!e #e /e&"#i"s $e% *"% #e 8, !en# si# &n&e#i# n" f"&!-" -/ $e% *"% #e 8, !en# si# &n&e#i# n" f"&!-" -/

#es&n! #e 1Y3K#es&n! #e 1Y3K ' ' Ven#e- " #in;ei e/$es" :"/" @ VD 5(1( @ -"!Ven#e- " #in;ei e/$es" :"/" @ VD 5(1( @ -"!

-ni#"#es #e ] " $eç #e 23, !en# si# efe&!-"#s s-ni#"#es #e ] " $eç #e 23, !en# si# efe&!-"#s sse+-in!es #es&n!s=se+-in!es #es&n!s= #es&n! #e e*en#"#es&n! #e e*en#" 11 #es&n! #e $n! $"+"/en!#es&n! #e $n! $"+"/en! 22

BDO Moçambique


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&& Re&e'e- #e Je!" " i/$!n&i" #e (\2 @ e&i' 11 158 @Re&e'e- #e Je!" " i/$!n&i" #e (\2 @ e&i' 11 158 @&es$n#en!e f"&!-" n 11 158 #e#-i#" #e -/ #es&n! #e&es$n#en!e f"&!-" n 11 158 #e#-i#" #e -/ #es&n! #e

$n! $"+"/en! #e 2K $n! $"+"/en! #e 2K

## N!" #e &


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CASO PRHTICO 2CASO PRHTICO 2

BDO Moçambique


51/74


A E/$es" ALFA #e#i&"se &/e&i"%i"ç eA E/$es" ALFA #e#i&"se &/e&i"%i"ç e"ssis!n&i" $7s *en#" #e "$"e%;s e%e&!7ni&s #e"ssis!n&i" $7s *en#" #e "$"e%;s e%e&!7ni&s #e+"n#e -!i%i"ç e/ /-i!"s #"s in#s!i"s+"n#e -!i%i"ç e/ /-i!"s #"s in#s!i"s

!"nsf/"#"s.!"nsf/"#"s. N /'i! # !"'"%; n/"% #e "-#i!i" $&e#e- N /'i! # !"'"%; n/"% #e "-#i!i" $&e#e-se " %e*"n!"/en! # sis!e/" #e &n!% in!en n"se " %e*"n!"/en! # sis!e/" #e &n!% in!en n"6e" #e >Ven#"s, $es!"ções #e se*içs e #*i#"s "6e" #e >Ven#"s, $es!"ções #e se*içs e #*i#"s "

e&e'e? e efe&!-""/se s !es!es #e "-#i!i"e&e'e? e efe&!-""/se s !es!es #e "-#i!i"&nsi#e"#s "#e-"#s n"s &i&-ns!n&i"s.&nsi#e"#s "#e-"#s n"s &i&-ns!n&i"s.

Caso prático 2

BDO Moçambique


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LEVANTAMENTO DO SCILEVANTAMENTO DO SCI

D %e*"n!"/en! # sis!e/" #e &n!% in!en f"/D %e*"n!"/en! # sis!e/" #e &n!% in!en f"/&ns!"!"#s s se+-in!es "s$e&!s=&ns!"!"#s s se+-in!es "s$e&!s=

"" N e0is!e/ -"is-e /"n-"is - ins!-ções es&i!"s -e N e0is!e/ -"is-e /"n-"is - ins!-ções es&i!"s -e#efin"/ s &n!e#s f-n&in"is e s $&e#i/en!s " se+-i#efin"/ s &n!e#s f-n&in"is e s $&e#i/en!s " se+-in" E/$es" ALFA e%"!i*"/en!e " "-!i"ç #e *en#"s,n" E/$es" ALFA e%"!i*"/en!e " "-!i"ç #e *en#"s,"&!-"%i"ç #e %i/i!es #e &


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' ' E/'" se en&n!e/ #efini#s %i/i!es #e &


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## F"&e n"!-e" #s e-i$"/en!s, < se/$e e0i+i# #sF"&e n"!-e" #s e-i$"/en!s, < se/$e e0i+i# #s&%ien!es " f/"%i"ç #" en&/en#" $ es&i!, " fi/ #e&%ien!es " f/"%i"ç #" en&/en#" $ es&i!, " fi/ #ee*i!" " e0is!n&i" #e es n fne&i/en! #s 'ens e n"e*i!" " e0is!n&i" #e es n fne&i/en! #s 'ens e n"es$e&!i*" f"&!-"ç. As n!"s #e en&/en#" s7 ses$e&!i*" f"&!-"ç. As n!"s #e en&/en#" s7 ss"!isfei!"s #es#e -e *is"#"s $e% es$ns6*e% #" Se&ç #es"!isfei!"s #es#e -e *is"#"s $e% es$ns6*e% #" Se&ç #e

Ven#"s e $e% Die&! Fin"n&ei.Ven#"s e $e% Die&! Fin"n&ei.ee A "ssis!n&i" !


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ff A f"&!-"ç #" E/$es" ALFA en&n!"se e$"!i#" e/A f"&!-"ç #" E/$es" ALFA en&n!"se e$"!i#" e/!s s


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Oi+in"% $"" &%ien!eOi+in"% $"" &%ien!e D-$%i&"# $"" " e/$es" #eD-$%i&"# $"" " e/$es" #e factoring factoring Ti$%i&"# $"" " Cn!"'i%i#"#eTi$%i&"# $"" " Cn!"'i%i#"#e W-"#-$%i&"# $"" " Tes-"i"W-"#-$%i&"# $"" " Tes-"i" W-in!-$%i&"# $"" Se*iç #e F"&!-"çW-in!-$%i&"# $"" Se*iç #e F"&!-"ç

E/'" " f"&!-"ç se)" e/i!i#" inf/"!i&"/en!e, n e0is!eE/'" " f"&!-"ç se)" e/i!i#" inf/"!i&"/en!e, n e0is!e-"%-e %i+"ç &/ " Cn!"'i%i#"#e, $e% -e "s f"&!-"s s-"%-e %i+"ç &/ " Cn!"'i%i#"#e, $e% -e "s f"&!-"s s&n!"'i%i"#"s /"n-"%/en!e, -/" " -/".&n!"'i%i"#"s /"n-"%/en!e, -/" " -/".

N e0is!e "in#" -"%-e %i+"ç en!e $+"/" #e N e0is!e "in#" -"%-e %i+"ç en!e $+"/" #ef"&!-"ç e s >s!&Qs?, s -"is, "%i6s, f-n&in"/ e/ sis!e/"f"&!-"ç e s >s!&Qs?, s -"is, "%i6s, f-n&in"/ e/ sis!e/"#e in*en!6i in!en"&in"%.#e in*en!6i in!en"&in"%.

Caso prático 2

BDO Moçambique


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++ A +-i" #e e/ess" < i+-"%/en!e e/i!i#" e/ &in& *i"s, sen# A +-i" #e e/ess" < i+-"%/en!e e/i!i#" e/ &in& *i"s, sen# -"#-$%i&"# #es!in"# " A/"


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ii De -/ $n! #e *is!" &n!"'i%s!i&, "s &n!"s &en!es #eDe -/ $n! #e *is!" &n!"'i%s!i&, "s &n!"s &en!es #e&%ien!es s &e#i!"#"s $e%" &ess #"s f"&!-"s $ #


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) ) A efei#" &n!" 1(.5 < "n"%is"#" $ei#i&"/en!e $e%A efei#" &n!" 1(.5 < "n"%is"#" $ei#i&"/en!e $e%Die&! Fin"n&ei, sen# fe-en!e/en!e &nsi#e"#"sDie&! Fin"n&ei, sen# fe-en!e/en!e &nsi#e"#"sin&'6*eis "s #*i#"s #e *"% infei " 3 E-, $ sein&'6*eis "s #*i#"s #e *"% infei " 3 E-, $ se&nsi#e" #es*"n!")s in&e e/ /"is &-s!s $"" "s&nsi#e" #es*"n!")s in&e e/ /"is &-s!s $"" "s

&'". N e0is!e &n!% s'e "s #*i#"s "n-%"#"s,&'". N e0is!e &n!% s'e "s #*i#"s "n-%"#"s,e/'" se s"i'" -e e/ /-i!"s si!-"ções s &%ien!es "&"'"/e/'" se s"i'" -e e/ /-i!"s si!-"ções s &%ien!es "&"'"/

$ $"+". N"s #*i#"s s-$eies " 3 E- < +e"%/en!e $ $"+". N"s #*i#"s s-$eies " 3 E- < +e"%/en!e

s%i&i!"# "$i )-#i&s%i&i!"# "$i )-#i&

Caso prático 2

BDO Moçambique


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) ) A efei#" &n!" 21.5 < "n"%is"#" $ei#i&"/en!e $e%A efei#" &n!" 21.5 < "n"%is"#" $ei#i&"/en!e $e%Die&! Fin"n&ei, sen# fe-en!e/en!e &nsi#e"#"sDie&! Fin"n&ei, sen# fe-en!e/en!e &nsi#e"#"sin&'6*eis "s #*i#"s #e *"% infei " 3 E, $ sein&'6*eis "s #*i#"s #e *"% infei " 3 E, $ se

&nsi#e" #es*"n!")s in&e e/ /"is &-s!s $"" "s&nsi#e" #es*"n!")s in&e e/ /"is &-s!s $"" "s&'". N e0is!e &n!% s'e "s #*i#"s "n-%"#"s,&'". N e0is!e &n!% s'e "s #*i#"s "n-%"#"s,e/'" se s"i'" -e e/ /-i!"s si!-"ções s &%ien!es "&"'"/e/'" se s"i'" -e e/ /-i!"s si!-"ções s &%ien!es "&"'"/

$ $"+". N"s #*i#"s s-$eies " 3 E < +e"%/en!e $ $"+". N"s #*i#"s s-$eies " 3 E < +e"%/en!es%i&i!"# "$i )-#i&s%i&i!"# "$i )-#i&

Caso prático 2

BDO Moçambique


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BDO &Associados

%% N se en&n!"/ #efini#s %i/i!es #e &/$e!n&i" $"" N se en&n!"/ #efini#s %i/i!es #e &/$e!n&i" $"""$*"ç #e n!"s #e &


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BDO &Associados

// Os &-s!s #e&en!es #" +""n!i" $es!"#" "s &%ien!es sOs &-s!s #e&en!es #" +""n!i" $es!"#" "s &%ien!es se&n;e&i#s /e#i#" e/ -e "s in!e*enções &e/.e&n;e&i#s /e#i#" e/ -e "s in!e*enções &e/.

nn O sis!e/" #e inf/"ç i/$%e/en!"# n" E/$es" ALFA nO sis!e/" #e inf/"ç i/$%e/en!"# n" E/$es" ALFA n $e/i!e= $e/i!e=

@ A e%"'"ç #e '"%"n&e!es $ i#"#e #e s"%#s, -e #e es!


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BDO &Associados

Os s"%#s #e &%ien!es n s ')e&! #e &nfen&i" e+-%".Os s"%#s #e &%ien!es n s ')e&! #e &nfen&i" e+-%".I#n!i&" si!-"ç se *eifi&" e%"!i*"/en!e &n!" 21.4 @I#n!i&" si!-"ç se *eifi&" e%"!i*"/en!e &n!" 21.4 @C


64/74


BDO &Associados

Os s"%#s #e &%ien!es n s ')e&! #e &nfen&i" e+-%".Os s"%#s #e &%ien!es n s ')e&! #e &nfen&i" e+-%".I#n!i&" si!-"ç se *eifi&" e%"!i*"/en!e &n!" 21.4 @I#n!i&" si!-"ç se *eifi&" e%"!i*"/en!e &n!" 21.4 @C


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BDO &Associados

CONCL;S


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BDO &Associados

N" &n!" Cessões e0is!e/ &


67/74


BDO &Associados

A &nfn!"ç #s e%e/en!s en*i"#s $e%"A &nfn!"ç #s e%e/en!s en*i"#s $e%" So factoring So factoring &/&/s e+is!s #" E/$es" ALFA $e/i!i- &ns!"!" -e "s e+is!s #" E/$es" ALFA $e/i!i- &ns!"!" -e "#ifeenç" e0is!en!e, n *"% #e 12 , se #e&/$õe &/ se#ifeenç" e0is!en!e, n *"% #e 12 , se #e&/$õe &/ se

se+-e=se+-e= @ -s n e&n;e&i#s $e%" E/$es" ALFA 12 8-s n e&n;e&i#s $e%" E/$es" ALFA 12 8 @ I#e/, &/issões 1 I#e/, &/issões 1 @ C


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BDO &Associados

' ' D" "n6%ise efe&!-"#" s $$s!"s #e &ess #e 2]ID" "n6%ise efe&!-"#" s $$s!"s #e &ess #e 2]I*eifi&-se -e -/" f"&!-" #"!"#" #e (9129]O BF"&!-"*eifi&-se -e -/" f"&!-" #"!"#" #e (9129]O BF"&!-"n. 11215(, n *"% #e 4 1, n fi ')e&! #e &ess.n. 11215(, n *"% #e 4 1, n fi ')e&! #e &ess.U/" *eifi&"ç /"is $/eni"#" $e/i!i- &n&%-i -eU/" *eifi&"ç /"is $/eni"#" $e/i!i- &n&%-i -e

" f"&!-" e/ &"-s" fi "n-%"#" e/ "nei #e 2]I e -e," f"&!-" e/ &"-s" fi "n-%"#" e/ "nei #e 2]I e -e,*e#"#ei"/en!e, n-n&" fi en*i"#" " &%ien!e. C/ !"%, s*e#"#ei"/en!e, n-n&" fi en*i"#" " &%ien!e. C/ !"%, se-i$"/en!s &ns!"n!es #" /es/" @ f"&!-"#s &/ -/"e-i$"/en!s &ns!"n!es #" /es/" @ f"&!-"#s &/ -/"/"+e/ #e 23 s'e &-s! @ f"/ n/"%/en!e/"+e/ #e 23 s'e &-s! @ f"/ n/"%/en!e

in*en!"i"#s.in*en!"i"#s.

Caso prático 2

BDO Moçambique


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BDO &Associados

&& A-"n# # in*en!6i fi "n!"# -e " %!i/" +-i" #eA-"n# # in*en!6i fi "n!"# -e " %!i/" +-i" #ee/ess" #e 2] !in;" n/e 3145, " -"% &es$n#i"e/ess" #e 2] !in;" n/e 3145, " -"% &es$n#i"" f"&!-" n.12183, #e (19129]. Ns !es!es efe&!-"#s "" f"&!-" n.12183, #e (19129]. Ns !es!es efe&!-"#s "&!e #e $e"ções #e *en#"s e e0$e#iç fi in&%-# ns&!e #e $e"ções #e *en#"s e e0$e#iç fi in&%-# ns

$"$


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BDO &Associados

Os $#-!s " -e se efee/ "s +-i"s 3148 " 315, e/'"Os $#-!s " -e se efee/ "s +-i"s 3148 " 315, e/'"in*en!"i"#"s, f/"/ $s!ei/en!e e0&%-#"s #" %is!" fin"% #e s!&Q.in*en!"i"#"s, f/"/ $s!ei/en!e e0&%-#"s #" %is!" fin"% #e s!&Q.

## Fi $e$""# $e%s "-#i!es -/ '"%"n&e!e $ i#"#e #e s"%#s #" &n!"Fi $e$""# $e%s "-#i!es -/ '"%"n&e!e $ i#"#e #e s"%#s #" &n!"1(.5 C%ien!es &9#e*%-ç #e f"&!-"s &e#i#"s, &-) es-/ se "$esen!"1(.5 C%ien!es &9#e*%-ç #e f"&!-"s &e#i#"s, &-) es-/ se "$esen!"&/ se se+-e=&/ se se+-e=

Caso prático 2

An!i+-i#"#e

BMesesC

An! ̀a R,RR

Àn!à4 .8RR,RR

4Àn!à\ 1.1RR,RR

\Àn!à12 (RR,RR12Àn!à18 8RR,RR

18Àn!à2 2.4RR,RR

2Àn!à(4 (.(RR,RR

An!b(4 \.2RR,RR

22.1RR,RR

W-"n!i"

BDO Moçambique


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BDO &Associados

N"s e-niões efe&!-"#"s &/ Die&! Fin"n&ei fi s"%ien!"#" " N"s e-niões efe&!-"#"s &/ Die&! Fin"n&ei fi s"%ien!"#" "en/e #ifi&-%#"#e e/ &'" #*i#"s &/ /"is #e -/ "n #een/e #ifi&-%#"#e e/ &'" #*i#"s &/ /"is #e -/ "n #e"n!i+-i#"#e, "in#" -e &/ "$i # "#*+"# #" e/$es" ALFA."n!i+-i#"#e, "in#" -e &/ "$i # "#*+"# #" e/$es" ALFA.

O s"%# #" &n!" &%ien!es #e &'"nç" #-*i#s" es$ei!" " -/" #*i#" e/O s"%# #" &n!" &%ien!es #e &'"nç" #-*i#s" es$ei!" " -/" #*i#" e/&n!en&is, &/ "&ç in!e$s!" n e0e&&i "n!ei.&n!en&is, &/ "&ç in!e$s!" n e0e&&i "n!ei.

ee Os &n!"!s #e "ssis!n&i" !


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BDO Moçambique


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BDO &Associados

Pe!en#ese=Pe!en#ese=1.1. A i#en!ifi&"ç #s $n!s f"&s # SCI e #"s $ss*eisA i#en!ifi&"ç #s $n!s f"&s # SCI e #"s $ss*eis

&nse-n&i"s #s /es/s e "$esen!"ç #"s s-+es!ões&nse-n&i"s #s /es/s e "$esen!"ç #"s s-+es!ões&nsi#e"#"s "#e-"#"s $"" " s-" /e%;i"K&nsi#e"#"s "#e-"#"s $"" " s-" /e%;i"K

2.2. A "$esen!"ç #s %"nç"/en!s #e e&%"ssifi&"ç e #eA "$esen!"ç #s %"nç"/en!s #e e&%"ssifi&"ç e #e")-s!"/en! &nsi#e"#s "$$i"#s f"&e s si!-"ções")-s!"/en! &nsi#e"#s "$$i"#s f"&e s si!-"ções#es&i!"s, "#/i!in# -e " "-#i!i" < fei!" &/ efen&i" "#es&i!"s, "#/i!in# -e " "-#i!i" < fei!" &/ efen&i" "(19129].(19129].

Caso prático 2

BDO Moçambique


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