8/19/2019 Exame de Suficiência 2015.2 - Resolução

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RESOLUÇÃO QUESTÃO 25 - EXAME DE SUFICIÊNCIA 2015.2 

RESOLUÇÃO

FONTE: Port! "Co#t$%!%""&: 'tt(:))***.(ort!"&+o#t$%!%""&.+o,.$r)t&,t%+)+%+!o.'t,

CICLOS ECONÔMICO, OPERACIONAL E FINANCEIRO

o#t# "& So/ #!/+

Ut%!%" (r ,&#/rr o t&,(o &, /& t%3%""& " &,(r& 4o "&&#3o!3%". D&/#",&#t! %,(ort6#+% #o +o#tro!& 7&r&#+%! & 7&t4o "& #&78+%o9 r&!&t&, +/!t/ror7#%+%o#! " &,(r&9 "&#tro "o &/ r,o "& #&78+%o. S&/ 3!or& "&(&#"&, "o(ro+&o "& (ro"/4o9 +(+%""& "& 3&#" & r&+&$%,&#to "& +!%&#t&. No +o "o +%+!o%##+&%ro +o#%"&r-& t,$;, o (7,&#to or#&+&"or&.

Co#%"&r&,o &,(r& ,&#+%o#" &, /& ,&r+"or% (&r,#&+&, 20 "% &,&to/&9 (o% ; o (ro /& &!& +o,(r ,&r+"or% & 3&#"&9 ,;"% "& r&+&$%,&#to "&+!%&#t& %7/! <0 "% &#"o o (7,&#to or#&+&"or& &, 15 "%. T&r&,o o &7/%#t&3!or& (r o +=!+/!o "o +%+!o +o,o &>&,(!o:

Pro M;"%o "& Eto+7&, ?PME@ 20 "%Pro M;"%o "& Co#t R&+&$&r ?PMCR@ <0 "%Pro M;"%o "& P7,&#to For#&+&"or& ?PMPF@ 15 "%Ciclo Econômico

O +%+!o &+o#B,%+o ; o t&,(o &, /& ,&r+"or% (&r,#&+& &, &to/&. % "&"& /%%4o "o (ro"/to t; o to " 3&#"9 #4o !&3#"o &, +o#%"&r4o o r&+&$%,&#to ",&, ?&#+%>&@.F8r,/!:C%+!o E+o#B,%+o Pro M;"%o "& Eto+7&, ?PME@

E>&,(!o:C%+!o E+o#B,%+o 20 "%

Ciclo Operacional

8/19/2019 Exame de Suficiência 2015.2 - Resolução

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Co,(r&&#"& o (&ro"o &#tr& "t " +o,(r t; o r&+&$%,&#to "& +!%&#t&. Co &,(r&tr$!'& o,&#t& +o, 3&#" = 3%t9 o +%+!o o(&r+%o#! t&, o ,&,o 3!or "o +%+!o&+o#B,%+o.F8r,/!:C%+!o O(&r+%o#! C%+!o E+o#B,%+o Pro M;"%o "& Co#t R&+&$&r ?PMCR@

E>&,(!o:C%+!o O(&r+%o#! 20 "% <0 "%C%+!o O(&r+%o#! 50 "%

Ciclo Financeiro

T,$;, +o#'&+%"o +o,o C%+!o "& +%> ; o t&,(o &#tr& o (7,&#to or#&+&"or& & or&+&$%,&#to " 3&#". Q/#to ,%or o (o"&r "& #&7o+%4o " &,(r& +o, or#&+&"or&9,&#or o +%+!o %##+&%ro.F8r,/!:C%+!o F%##+&%ro C%+!o O(&r+%o#! - Pro M;"%o "& P7,&#to For#&+&"or& ?PMPF@

E>&,(!o:C%+!o F%##+&%ro 50 "% - 15"%

C%+!o F%##+&%ro <5 "%Análise

%,(ort#t& (r &,(r&9 &,(r& $/+r !t&r#t%3 /& r&/!t&, &, +%+!o %##+&%ror&"/%"o9 o$&r3#"o &,(r& !%,%tG& "o ,&r+"o & o &tor &+o#B,%+o %#&r%"o.Co, +%+!o ,&#or& t&,o o /,&#to "o 7%ro "& #&78+%o9 (ro(or+%o##"o ,%or& r&tor#oo$r& o %#3&t%,&#to. N /&t4o +%, t&,o /, +%+!o %##+&%ro "& <5 "%9 %o %7#%%+"%&r /& (8 o (7,&#to or#&+&"or&9 &,(r& +o,& %##+%r / t%3%""&+o, &/ (r8(r%o +(%t! "& 7%ro. F%+ <5 "% &, +o$&rt/r o(&r+%o#%.

RESPOSTA LETRA C