page 1MONTO DEL CONTRATOCONDICIONESDirectos ms
indirectos$600,000.00Anticipo (facturado en el mes 2 y pagado en
dos partes iguales en el mes 2 y en el mes
3)0.3Utilidad$60,000.00Porcin del total de compras con crdito
fiscal0.8Subtotal$660,000.00Retencin del cliente (hasta alcanzar
50% del avance o estimaciones)0.05IVA$85,800.00Inters mensual por
sobregiro0.005TOTALPorcin del total de compras pagadero a 30 das
plazo con una tasa de inters del 1.5 %0.35PLAZO CONTRACTUALEgresos
registrados al final del mes. Ingresos al inicio del mes (a 30 das
plazo).
DESCRIPCIONMES 1MES 2MES 3MES 4MES 5MES 6MES 7TOTALESEGRESOS
(COMPRAS)Compras (costos directos e indirectos, excluyendo
utilidad)$60,000.00$60.00$210,000.00$240,000.00$60,000.00$30,000.00$600,000.00Porcin
de las compras
gravadas$48,000.00$0.00$168,000.00$192,000.00$48,000.00$24,000.00$480,000.00IVA
crdito fiscal sobre compras
gravadas$6,240.00$0.00$21,840.00$24,960.00$6,240.00$3,120.00$62,400.00Subtotal
de
compras$66,240.00$60.00$231,840.00$264,960.00$66,240.00$33,120.00$662,400.00Porcin
de las compras pagadero a
plazo$23,184.00$0.00$81,144.00$92,736.00$23,184.00$11,592.00$231,840.00Pagos
por compras diferidos a
plazo$23,531.76$23,531.76$82,361.16$94,127.04$23,531.76$11,765.88$223,551.72TOTAL
DE EGRESOS
(COMPRAS)$43,056.00$23,591.76$174,227.76$254,585.16$137,183.04$45,059.76$11,765.88$654,111.72
FACTURACION (VENTAS) 1. Anticipo$0.00$198,000.00$198,000.00 IVA
dbito fiscal$25,740.00$25,740.00$25,740.00 Subtotal a
recibir$223,740.00$223,740.00$223,740.00 2. Estimaciones
mensuales$120,000.00$60,000.00$200,000.00$220,000.00$100,000.00$20,000.00$660,000.00
Amortizacin del
anticipo$36,000.00$0.00$60,000.00$66,000.00$30,000.00$6,000.00$198,000.00
Subtotal$84,000.00$60,000.00$140,000.00$154,000.00$70,000.00$14,000.00$462,000.00
IVA dbito
fiscal$10,920.00$7,800.00$18,200.00$20,020.00$9,100.00$1,820.00$60,060.00
Retencin del cliente$6,000.00$3,000.00$10,000.00$500.00$16,500.00
Subtotal a
recibir$88,920.00$64,800.00$148,200.00$173,520.00$79,100.00$15,820.00$505,560.00TOTAL
(VENTAS)$88,920.00$288,540.00$371,940.00$173,520.00$79,100.00$15,820.00$729,300.00
INGRESOS Anticipo$111,870.00$111,870.00$223,740.00
Estimaciones$88,920.00$148,200.00$173,520.00$97,293.00$410,640.00
Devolucin de retencin$16,500.00$0.00TOTAL DE
INGRESOS0$111,870.00$200,790.00$148,200.00$173,520.00$113,793.00$634,380.00
DECLARACION IMPUESTOSOperaciones del mesCompras internas
gravadas$48,000.00$0.00$168,000.00$192,000.00$48,000.00$24,000.00$480,000.00Ventas
internas
gravadas$84,000.00$60,000.00$338,000.00$154,000.00$70,000.00$14,000.00$660,000.00Impuestos
declarados en el mesRemanente crdito perodo
anterior$1,000.00$4,940.00$2,080.00$3,380.00$8,020.00Crditos por
compras$6,240.00$0.00$21,840.00$24,960.00$6,240.00$3,120.00$62,400.00Dbitos
por
ventas$10,920.00$7,800.00$43,940.00$20,020.00$9,100.00$1,820.00$85,800.00Determinacin
del impuestoRemanente crdito prximo
perodo$4,940.00$2,080.00$3,380.00$10,400.00Impuesto
determinado$3,680.00$22,100.00$25,780.00Pago a cuenta impuesto
sobre la
renta$500.00$1,470.00$5,915.00$2,695.00$1,225.00$245.00$12,050.00TOTAL
IMPUESTOS$500.00$0.00$5,150.00$28,015.00$2,695.00$1,225.00$245.00$37,830.00
SOBREGIROAl inicio del
mes0$68,096.22$88,952.05($46,416.35)($13,705.86)($60,290.57)$41,130.04Al
final del
mes($43,556.00)($111,281.54)($193,648.11)($186,294.39)($59,990.62)($72,301.45)$41,130.04Intereses
al final del
mes($217.78)$0.00($556.41)($968.24)($931.47)($299.95)($361.51)$0.00($3,335.36)TOTAL
DEL SOBREGIRO (al final del
mes)($43,773.78)$0.00($111,837.95)($194,616.35)($187,225.86)($60,290.57)($72,662.96)$41,130.04Saldo
del Banco$41,130.04Interes$3,335.36Pago a cuenta$12,050.00Interes
del 1.5% del total Porcin de las compras pagadero a
plazo$3,477.60
Interes del 3% la estimacion del mes 4 ($2,373.00)Remanente
credito periodo anterior($1,000.00)Remanente credito proximo
periodo$3,380.00Utilidad$60,000.00
