$GPLQLVWUDomRGH0DWHULDLVH/RJtVWLFD

Autoria: José Vieira Carvalho

Tema 04
Recursos Patrimoniais

7HPD
Recursos Patrimoniais
Autoria: José Vieira Carvalho
Como citar esse documento:
CARVALHO, José Vieira. Administração de Materiais e Logística: Recursos Patrimoniais. Anhanguera Publicações: Valinhos, 2014.

Índice

CONVITEÀLEITURA PORDENTRODOTEMA
Pág. 3 Pág. 4

ACOMPANHENAWEB
Pág. 11 Pág. 13

Pág. 15 Pág. 15

Pág. 16 Pág. 16

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SRUWXJXHVDRXTXDOTXHURXWURLGLRPD
 CONVITEÀLEITURA
Este Caderno de Atividades foi elaborado com base no livro Administração de Materiais e Recursos Patrimoniais,
do autor Petrônio Garcia Martins e Paulo Campos Alt, editora Saraiva, 2009, Livro-Texto 222.

Conteúdo

Nesta aula, você estudará:

‡ &ODVVL¿FDomRGRV%HQV

‡ Patrimônio da Empresa.

‡ &RGL¿FDomR

‡ 'HSUHFLDomR

Habilidades

$R¿QDOYRFrGHYHUiVHUFDSD]GHUHVSRQGHUDVVHJXLQWHVTXHVW}HV

‡ &RPRVmRFODVVL¿FDGRVRVEHQVSDWULPRQLDLV"

‡ 4XDODLPSRUWkQFLDGDFRGL¿FDomRGRVEHQVSDWULPRQLDLV"

‡ 2TXHD¿QDOUHSUHVHQWDDGHSUHFLDomRGHXPEHP"

‡ 4XDORPHOKRUPpWRGRGHGHSUHFLDomRDVHUXWLOL]DGR"

PORDENTRODOTEMA
Recursos Patrimoniais
8PDYH]LPSODQWDGDXPDLQVWDODomRRXLQVWDODGRXPHTXLSDPHQWRpSUHFLVRDGPLQLVWUiORGDPHOKRUIRUPDSRVVtYHO
SRLVVmRIDWRUHVGHSURGXomRHSRUWDQWRGHYHPFRQWULEXLUSDUDRUHVXOWDGRRSHUDFLRQDOGDHPSUHVD

'HYHPRVIRUPXODUGXDVSHUJXQWDV
(OHVHVWmRVHQGRRSHUDGRVGHIRUPDHFRQ{PLFD"

6XDPDQXWHQomRHVWiVHQGRUHDOL]DGDGHDFRUGRFRPDVPHOKRUHVUHFRPHQGDo}HV"
(VVDVSHUJXQWDVSRGHPVHUGHVGREUDGDVHPYiULDVRXWUDVFRPR

&KHJRXDKRUDGHRHTXLSDPHQWRVHUVXEVWLWXtGRSRURXWURLVWRpHOHMiDWLQJLXVXDYLGDHFRQ{PLFD"
$PDQXWHQomRSUHYHQWLYDHVWiUHGX]LQGRRVFXVWRVGHFRUUHQWHVGHTXHEUDVHSDUDGDVGHPiTXLQDV"

(VWDPRVQDHUDGDURERWL]DomR$VPDTXLQDULDVHVWmRFDGDYH]PDLVFRPSOH[DVH[LJLQGRSHVVRDODOWDPHQWHHVSHFLDOL]DGR
SDUDVXDDGPLQLVWUDomR

2V UHFXUVRV SDWULPRQLDLV GH XPD RUJDQL]DomR FRPSUHHQGHP LQVWDODo}HV PiTXLQDV HTXLSDPHQWRV H YHtFXORV TXH
ID]HPSRVVtYHOVXDH[LVWrQFLDRXVHMDVXDRSHUDomR2VEHQVSDWULPRQLDLVQmRVmRDGTXLULGRVWRGRVGHXPDVyYH]
mas durante sua existência.
3RGHPVHUFODVVL¿FDGRVHP

‡ (TXLSDPHQWRV H PiTXLQDV VmR DV IHUUDPHQWDV PiTXLQDV RSHUDWUL]HV FDOGHLUDV JXLQGDVWHV SRQWHV URODQWHV
FRPSUHVVRUHVGLVSRVLWLYRVYHtFXORVFRPSXWDGRUHVPyYHLV

‡ 3UpGLRVVmRRVJDOS}HVHVFULWyULRVDOPR[DULIDGRVJDUDJHQV

‡ 7HUUHQRVFRPSUHHQGHPRORFDORQGHHVWmRDVLQVWDODo}HVVXDViUHDVOLYUHVHWHUUHQRVYD]LRVTXHSHUWHQoDPj
empresa.


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IXQGDPHQWDGDHPXPDSURMHomRGHUHWRUQRGHLQYHVWLPHQWRSDUDVXDDSURYDomRHJDUDQWLDGHVXFHVVR

2VUHFXUVRVSDWULPRQLDLVWDPEpPVmRGLYLGLGRVHPPyYHLVHLPyYHLV0yYHLVVmRDTXHOHVTXHSRGHPVHUPRYLPHQWDGRV
GHVORFDGRVGHSRVLomRVHPTXHSHUFDPVXDFRQVWLWXLomRItVLFDPiTXLQDVYHtFXORVPyYHLV,PyYHLVVmRDTXHOHVTXH
VHIRUHPPRYLGRVRXGHVORFDGRVGRORFDOSHUGHPVXDIRUPDItVLFDRXQmRSRGHPVHUGHVORFDGRV±SUpGLRVSRQWHV
WHUUHQRVHMD]LGDV
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8PDGDVDWLYLGDGHVPDLVLPSRUWDQWHVQDDGPLQLVWUDomRGRVUHFXUVRVSDWULPRQLDLVpUHJLVWUDUHFRQWURODUWRGRVRV
EHQVSDWULPRQLDLVGDHPSUHVD3DUDTXHHVVDDomRSRVVDGHVHQYROYHUVHFRPPHOKRUacuracidade e perfeito controle,
WRUQDVHQHFHVViULRFODVVL¿FDUHFRGL¿FDUWRGRVRVEHQVSHUWHQFHQWHVjHPSUHVD

2REMHWLYRGDFODVVL¿FDomRHFRGL¿FDomRGHPDWHULDLVHEHQVpVLPSOL¿FDUHVSHFL¿FDUHSDGURQL]DUFRPXPDQXPHUDomR
WRGRVRVEHQVGDHPSUHVDWDQWRRVPDWHULDLVFRPRRVSDWULPRQLDLV&RPDFRGL¿FDomRGREHPSDVVDPRVDWHUXPUHJLVWUR
TXHQRVLUiLQIRUPDUWRGRRVHXKLVWyULFRWDLVFRPRGDWDGHDTXLVLomRSUHoRLQLFLDOORFDOL]DomRYLGD~WLOHVSHUDGDYDORU
GHSUHFLDGRYDORUUHVLGXDOPDQXWHQomRUHDOL]DGDHSUHYLVmRGHVXDVXEVWLWXLomR$SyVREHPVHUFRGL¿FDGRUHFHEHXPD
SODTXHWDFRPVXDQXPHUDomRHFRQWUROH

'HSUHFLDomR
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RXGHWHULRUL]DomR(VVDGHSUHFLDomRpFRQWURODGDHUHJXODGDSHOD5HFHLWD)HGHUDOPHGLDQWHLQVWUXo}HVQRUPDWLYDVHP
IXQomRGREHPHGHVHXXVRGLiULR

PORDENTRODOTEMA
Exemplos:

'HFRUUHQWHVGHXVR±VHHQFRQWUDPHQWUHHTXLSDPHQWRVPyYHLVRXLPyYHLVFRPRRVXWLOL]DGRVSHODVLQG~VWULDV
TXHVHGHVJDVWDPFRPRSURFHVVRSURGXWLYR
'HWHULRUL]DomR±PDWHULDLVFRQVWLWXtGRVGHPDWHULDLVHOiVWLFRVGDIDPtOLDGDVERUUDFKDVSOiVWLFRV

2EVROHVFrQFLD ± HTXLSDPHQWRV TXH VmR VXSHUDGRV SHOD FULDomR GH QRYDV WHFQRORJLDV TXH RIHUHFHUHP PDLRU
SURGXWLYLGDGHPHOKRUTXDOLGDGHHRXWUDVYDQWDJHQV

2 FiOFXOR GHVVD SHUGD GH¿QH R FULWpULR GH GHSUHFLDomR GR EHP RV TXDLV LUmR LPSDFWDU QR UHVXOWDGR RSHUDFLRQDO GD
HPSUHVDVHQGRSRULVVRFRQWURODGRSHOD5HFHLWD)HGHUDO
2LPSDFWRQDHPSUHVDGHYHVHjUHFXSHUDomRGHLPSRVWRVSHODRUJDQL]DomRGHYLGRDRIDWRGHTXHDPHVPDXWLOL]RX
R HTXLSDPHQWR SDUD SURGXomR RFDVLRQDQGR D GHSUHFLDomR &RP LVVR R JRYHUQR FULRX WDO VXEVtGLR SDUD SURWHomR GD
LQG~VWULDGDQGRPHLRVGHDEDWHUQRFiOFXORGR,PSRVWRGH5HQGD

2 VLVWHPD GH GHSUHFLDomR TXH p DFHLWR SHOD 5HFHLWD )HGHUDO p R PpWRGR OLQHDU RX VHMD DTXHOH HP TXH R EHP p
GHSUHFLDGRHPSDUWHVLJXDLVGXUDQWHVXDYLGD~WLO

$GHSUHFLDomRGREHPSRGHUiPXGDUQRWUDQVFRUUHUGHRSHUDomRGHXPDHPSUHVDFDVRPXGHDTXDQWLGDGHGHXVRGLiULR
GRHTXLSDPHQWRPHGLDQWHODXGRSHULFLDOGHyUJmRFRPSHWHQWH

'HSUHFLDomR/LQHDU
$GHSUHFLDomROLQHDUpIHLWDSRUPHLRGDVHJXLQWHIyUPXOD

D = (Vi – Vr) / n

Onde:

' 'HSUHFLDomR

Vi = Valor inicial do bem.

Vr = Valor residual do bem.

3X 3HUtRGR~WLOGHYLGDGREHP


 PORDENTRODOTEMA
3DUDPHOKRUSRGHUPRVHQWHQGHUHVVHSURFHGLPHQWRGHGHSUHFLDomRH[DPLQDUHPRVRH[HPSORDVHJXLU

4XDOVHUiDGHSUHFLDomRDQXDOGHXPDUHWt¿FD$QKDQJXHUDTXHIRLDGTXLULGDSRU5TXHGHDFRUGRFRPVXD
XWLOL]DomRWHUiXPDYLGD~WLOGHFLQFRDQRVFXMRYDORUUHVLGXDOQR¿QDOGHVWHSHUtRGRVHUi]HURFRQVLGHUDQGRVHTXHQmR
KDYHUiUHJLVWURGHLQÀDomRQRSHUtRGR

Vi = 220.000,00

Vr = 0

Pu = 5 anos

D= 5± 5DQR

2EHPWHUiXPDGHSUHFLDomRDQXDOGH5

&RPEDVHQHVVHH[HPSORSRGHPRVDJRUDFRQVWUXLUDWDEHODGHGHSUHFLDomRDQXDOGDUHWt¿FDFRPVHXYDORUUHVLGXDODQR
DDQRFRQIRUPHPRVWUDGDDVHJXLU

Ano Depreciação Anual R$ Depreciação Acumulada R$ Valor Contábil R$

0 - - R$ 220.000,00
1 R$ 44.000,00 R$ 44.000,00 R$ 176.000,00
2 R$ 44.000,00 R$ 88.000,00 R$ 132.000,00
3 R$ 44.000,00 R$ 132.000,00 R$ 88.000,00
4 R$ 44.000,00 R$ 176.000,00 R$ 44.000,00
5 R$ 44.000,00 R$ 220.000,00 R$ 0,00

'HFRUULGRV FLQFR DQRV D UHWt¿FD$QKDQJXHUD WHUi YDORU FRQWiELO ]HUR SRUpP LVVR QmR VLJQL¿FD TXH QmR SRGHUHPRV
YHQGHUDPiTXLQD3RGHPRVYHQGHUTXDOTXHUGHQRVVRVUHFXUVRVSDWULPRQLDLVDTXDOTXHUPRPHQWR2TXHLUiGH¿QLU
VHXSUHoRGHQHJRFLDomRQmRpRYDORUFRQWiELOPDVRYDORUGHPHUFDGR

'HSUHFLDomRSHORPpWRGRGD6RPDGRV'tJLWRV

1HVVHFDVRSHUPLWHXPDGHSUHFLDomRPDLRUQRLQtFLRGDYLGDGREHP

PORDENTRODOTEMA
'W GHSUHFLDomRGREHP

1 SHUtRGRGHGHSUHFLDomRQHVVHFDVRVHLQLFLDUiFRPDYLGD~WLOGREHP

6 VRPDGRVYDORUHVFRPSUHHQGLGRVQDYLGD~WLO

([HPSOR9LGD~WLODQRVHQWmRR6VHUi? 

P = valor do bem.

95 YDORUUHVLGXDOQR¿QDOGDYLGD~WLO

Exemplo

&DOFXOHSHORPpWRGRGDVRPDGRVGtJLWRVDGHSUHFLDomRDQXDODGHSUHFLDomRDFXPXODGDHRYDORUFRQWiELOGHXPD
PiTXLQDFRPYLGD~WLOGHDQRVHTXHFXVWRX

3 

6  RX

S = 11 =  =  = 55

2 2 2

žDQR1 1W  

'HSUHFLDomRQRžDQR Nd [3±95

S

'HSUHFLDomRQRžDQR [±

55

'HSUHFLDomRQRžDQR  

55


 PORDENTRODOTEMA
žDQR1 1W  

'HSUHFLDomRQRžDQR Nd [3±95

S

'HSUHFLDomRQRžDQR= 9[±

55

'HSUHFLDomRQRžDQR  

55

žDQR1 1W  

'HSUHFLDomRQRžDQR Nd [3±95

S

'HSUHFLDomRQRžDQR [±

55

'HSUHFLDomRQRžDQR  

55
.

žDQR1 1W  

'HSUHFLDomRQRžDQR Nd [3±95

S

'HSUHFLDomRQRžDQR [±

55

PORDENTRODOTEMA
'HSUHFLDomRQRžDQR  
55

$JRUDSRGHPRVFRQVWUXLUDWDEHOD

Valor do bem = 80.000

Vida útil = 10 anos
Soma dos dígitos = 55
Ano )DWRU 'HSUHFLDomR 'HSUHFLDomRDFXPXODGD Valor contábil
    
2    
    
    
5    
    
    
    
9  2.909,09  
    0,00


 ACOMPANHENAWEB
A Importância dos Recursos Patrimoniais no Desenvolvimento Sustentável
dos Sistemas Localizados de Produção

‡ /HLDRDUWLJRA Importância dos Recursos Patrimoniais no Desenvolvimento Sustentável dos

Sistemas Localizados de ProduçãoGH0DULD&ULVWLQD2UWLJmR
'LVSRQtYHOHPKWWSZZZHFRHFRRUJEUFRQWHXGRSXEOLFDFRHVHQFRQWURVYLLBHQPHVDWUDEDOKRVDBLPSRUWDQ-
FLDBGRVBUHFXUVRVBSDWULPRQLDLVSGI>$FHVVRHPPDLR

Apostila de Administração Logística

‡ /HLDRDUWLJRApostila de Administração Logística, de Altair Machado.

'LVSRQtYHOHP<KWWSZZZHEDKFRPEUFRQWHQW$%$$$IQNN$+ORJLVWLFD>$FHVVRHPPDLR

'HSUHFLDomR$PRUWL]DomRH([DXVWmR±DVSHFWRJHUHQFLDOH¿VFDO, Regula-
mento Imposto de Renda – IOB

‡ /HLDRDUWLJR'HSUHFLDomR$PRUWL]DomRH([DXVWmR±DVSHFWRJHUHQFLDOH¿VFDO5HJXODPHQWR
,PSRVWRGH5HQGD±,2%
'LVSRQtYHOHP<KWWSZZZSRUWDOGHFRQWDELOLGDGHFRPEUWHPDWLFDVGHSUHFLDFRHVBDPRUWL]DFRHVBH[DXVWRHV
htm>$FHVVRHPPDLR



ACOMPANHENAWEB
Taxas de Depreciação de Bens do Ativo Imobilizado

‡ /HLDRDUWLJRTaxas de Depreciação de Bens do Ativo ImobilizadoGH6pUJLR/LPD*DOYmR

'LVSRQtYHOHP<KWWSZZZWD[FRQWDELOLGDGHFRPEUPDW7HFVPDW7HFV,QGH[SKS"LG0DW7HF >. Acesso em:
PDLR

$VVLVWDDRYtGHR2TXHp'HSUHFLDomR

‡ 2YtGHRSHUPLWLUiXPDPHOKRUYLVXDOL]DomRGRSDVVRDSDVVRVREUHRFRQFHLWRGHGHSUHFLDomR
e os cálculos pertinentes.
'LVSRQtYHOHPKWWSZZZ\RXWXEHFRPZDWFK"Y <FZ]2HOV($>$FHVVRHPPDLR

Tempo: 02:29

$VVLVWDDRYtGHR&ODVVL¿FDomRGRV%HQV

‡ 2YtGHRSHUPLWLUiXPDPHOKRUYLVXDOL]DomRGRFRQFHLWRGHFODVVL¿FDomRGRVEHQV
'LVSRQtYHOHPKWWSZZZ\RXWXEHFRPZDWFK"Y 3KK/1LZ\ZN>$FHVVRHPPDLR

7HPSR


 AGORAÉASUAVEZ
,QVWUXo}HV
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4XHVWmR

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a) 5HFRඇKLPHQWR

b) 5HGLVWULEXLomR

c) Cadastramento.

d) ආQYHQWiULRItVLFR

e) $ඇLHQDomR

4XHVWmR
8PDGDVDWLYLGDGHVPDLVLPSRUWDQWHVQDDGPLQLVWUDomRGRVUHFXUVRVSDWULPRQLDLVpUHJLVWUDUHFRQWURඇDUWRGRVRVEHQVSDWULPRQLDLV
GDHPSUHVD3DUDTXHHVVDDomRSRVVDGHVHQYRඇYHUVHFRPPHඇKRUDFXUDFLGDGHHSHUIHLWRFRQWURඇHWRUQDVHQHFHVViULRFඇDVVL¿FDU
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AGORAÉASUAVEZ
4XHVWmR

$OpPGRVGHVJDVWHVGHFRUUHQWHVGRXVRRTXHPDLVMXVWL¿FDULDDGHSUHFLDomRGHXPEHPSDWULPRQLDO"

4XHVWmR

$YLGD~WLOGHXPDHGL¿FDomRpRWHPSRTXHGHFRUUHGHVGHDGDWDGRWpUPLQRGDFRQVWUXomRDWpDGDWDHPTXHVHYHUL¿FDXPD
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&HUWR(UUDGR

4XHVWmR

$,QG~VWULD7r[WLO%HORV0RQWHV/WGDDGTXLULXHPXPDPiTXLQDQRYDSDUDDPSOLDUDSURGXomRHID]HUIUHQWHjLPSRU-
WDomRGD&KLQD&RQWXGRSDUDTXHDQRYDPiTXLQDIXQFLRQDVVHIRLQHFHVViULRWUD]HUXPWpFQLFRGD,WiOLDSDUDGHPRQVWUDUVHX
IXQFLRQDPHQWR'HVVDIRUPDDPiTXLQDTXHFXVWRX5VyFRPHoRXDRSHUDUHP(PYLVWDGLVVRFRQ-
VLGHUDQGRVHRSUD]RGHYLGD~WLOGHDQRVFDOFXOHRYDORUGDGHSUHFLDomRSHORPpWRGRGDOLQKDUHWDDSXUDGRHP
e informe o resultado.

4XHVWmR

2VPDWHULDLVGLVSRQtYHLVSDUDDUPD]HQDPHQWRHHVWRTXHGHYHPVHUFODVVL¿FDGRVGHPRGRDVHHVWDEHOHFHUXPSURFHVVRGH
LGHQWL¿FDomRFRGL¿FDomRFDGDVWUDPHQWRHFDWDORJDomR
&HUWR(UUDGR

4XHVWmR

6XSRQKDTXHYRFrDFDEDGHUHFHEHUDPLVVmRGHUHDOL]DUXPDWDUHIDQDHPSUHVDHPTXHWUDEDOKDHFRQVWDWRXQRVOHYDQWDP-
HQWRVRVVHJXLQWHVEHQVPyYHLVHXWHQVtOLRVJHUDLVLQVWDODo}HVHOpWULFDVEULWDGRUHVFDPLQK}HVIRUDGDHVWUDGDFRUUHLDVGH
WUDQVPLVVmRHGLItFLRVHVFDYDGHLUDVELEOLRWHFDHYHtFXORVHPJHUDO'HVFUHYDTXDLVRVWHPSRVGHGHSUHFLDomRGHFDGDXPGRV
bens.


 AGORAÉASUAVEZ
4XHVWmR

&RPRYRFrDQDOLVDRDGYHQWRGRPLFURFRPSXWDGRUQRTXHVHUHIHUHjFRGL¿FDomRGRSDWULP{QLRLPRELOL]DGR"

4XHVWmR

$RUHDOL]DUOHLWXUDQRVOLYURVHOLQNVUHIHUHQFLDGRVTXHDERUGDPRWHPDGHSUHFLDomRHPTXHVmRGHVFULWDVDVPHWRGRORJLDV
HVSHFt¿FDVYHUL¿FDVHTXHFDGDXPDWHPVXDVHVSHFL¿FLGDGHV'HVFUHYDTXDORFULWpULRGHGHSUHFLDomRXWLOL]DGRHDFHLWRSHORV
yUJmRVGD5HFHLWD)HGHUDO-XVWL¿TXH

FINALIZANDO
1HVWH WHPD YRFr DSUHQGHX XP SRXFR VREUH DGPLQLVWUDomR GH UHFXUVRV SDWULPRQLDLV EHP FRPR IHUUDPHQWDV
XWLOL]DGDVSDUDDJHVWmReFDGDYH]PDLVHYLGHQWHDSUHRFXSDomRGDVRUJDQL]Do}HVHPDGPLQLVWUDUVHXVEHQVWDQJtYHLV
HLQWDQJtYHLVSRLVRVXFHVVRHVWiDWUHODGRDHVVHVFRQFHLWRVSRUWDQWRGHYHPRVHVWDUFDGDYH]PDLVSUHSDUDGRVHP
EXVFDGHVROXo}HVLQIRUPDo}HVHWHFQRORJLDVTXHQRVSHUPLWDPID]HUXPDDQiOLVHGHGHVHPSHQKRHPEXVFDGHDWLQJLU
PHWDVHREMHWLYRVWUDoDGRV

REFERÊNCIAS
0DUWLQV3HWU{QLR*DUFLD$/73DXOR5HQDWRAdministração de Materiais e Recursos Patrimoniais(G6mR3DXOR6DUDLYD
2009.



GLOSSÁRIO
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GHFRQWUROHGHPHUFDGRULDVGHYHPVHULJXDLV

&RGL¿FDomRpXPSURFHVVRXPDUWLItFLRXPDPDQHLUDXPPRGRRXXPDIRUPDXWLOL]DGDHRULJLQDGDSHODFULDWLYLGDGH
KXPDQDSDUDLGHQWL¿FDULWHQVPDWHULDLVREMHWRVHQWUHRXWUDVFRLVDVVHPHOKDQWHV(VVHSURFHVVRpRUJDQL]DGRFRP
EDVHHPXPDSUpYLDFODVVL¿FDomRGRVLWHQVHPFDWHJRULDVTXHVmRHVFROKLGDVSRUFRQYHQLrQFLDRXQHFHVVLGDGHHp
IRUPDGRDSDUWLUGHGXDV~QLFDVGLPHQV}HVQXPpULFDHRXDOIDEpWLFD$JUXSDPVHRVQ~PHURVHRXOHWUDVHPVpULHVGH
FRQMXQWRVTXHLUmRLGHQWL¿FDUXPGHWHUPLQDGRLWHP

'HSUHFLDomRpDDORFDomRVLVWHPiWLFDGRYDORUGHSUHFLiYHOGHXPDWLYRDRORQJRGDVXDYLGD~WLO1%&7±$WLYR
,PRELOL]DGRRXVHMDRUHJLVWURGDUHGXomRGRYDORUGRVEHQVSHORGHVJDVWHRXSHUGDGHXWLOLGDGHSRUXVRDomRGD
QDWXUH]DRXREVROHVFrQFLD

3DWHQWHpXPWtWXORFRQFHGLGRSHOR(VWDGRDXPDXWRULQYHQWRURXGHWHQWRUGHGLUHLWRVREUHXPDFULDomRRULJLQDO²TXH
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GABARITO
4XHVWmR

5HVSRVWDErrado.


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5HVSRVWDAlternativa D.
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controle.

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4XHVWmR

5HVSRVWD Certo.

4XHVWmR

5HVSRVWD25HVXOWDGRVHUi

4XHVWmR

5HVSRVWD Certo.



4XHVWmR

5HVSRVWD2WHPSRGHGHSUHFLDomRGRVUHVSHFWLYRVEHQVp:

4XHVWmR

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