r donde :

R=
VP= 127500
n= 60meses
i= TE trime 4.26% TEA 18.160188% TEM

CALCULO
R= 127500= R(1+1.4%)60_1
(1+1.4%)60*1.4%
R= 4110.7 1.302911772
R= 3155.0102534495

periodo saldo interes amortizacion cuotas fijas

1 127500 1785 1370.01 3155.01
2 126129.99 1765.81986 1389.19014 3155.01
3 124740.79986 1746.37119804 1408.63880196 3155.01
4 123332.16105804 1726.6502548126 1428.3597451874 3155.01
5 121903.801312853 1706.6532183799 1448.3567816201 3155.01
6 120455.444531233 1686.3762234373 1468.6337765628 3155.01
7 118986.81075467 1665.8153505654 1489.1946494346 3155.01
8 117497.616105235 1644.9666254733 1510.0433745267 3155.01
9 115987.572730708 1623.8260182299 1531.1839817701 3155.01
10 114456.388748938 1602.3894424851 1552.6205575149 3155.01
11 112903.768191424 1580.6527546799 1574.3572453201 3155.01
12 111329.410946103 1558.6117532455 1596.3982467546 3155.01
13 109733.012699349 1536.2621777909 1618.7478222091 3155.01
14 108114.26487714 1513.59970828 1641.4102917201 3155.01
15 106472.85458542 1490.6199641959 1664.3900358041 3155.01
16 104808.464549616 1467.3185036946 1687.6914963054 3155.01
17 103120.77305331 1443.6908227464 1711.3191772537 3155.01
18 101409.453876057 1419.7323542648 1735.2776457352 3155.01
19 99674.1762303213 1395.4384672245 1759.5715327755 3155.01
20 97914.6046975458 1370.8044657657 1784.2055342344 3155.01
21 96130.3991633114 1345.8255882864 1809.1844117136 3155.01
22 94321.2147515978 1320.4970065224 1834.5129934776 3155.01
23 92486.7017581202 1294.8138246137 1860.1961753863 3155.01
24 90626.5055827338 1268.7710781583 1886.2389218417 3155.01
25 88740.2666608921 1242.3637332525 1912.6462667475 3155.01
26 86827.6203941446 1215.586685518 1939.423314482 3155.01
27 84888.1970796626 1188.4347591153 1966.5752408847 3155.01
28 82921.6218387779 1160.9027057429 1994.1072942571 3155.01
29 80927.5145445208 1132.9852036233 2022.0247963767 3155.01
30 78905.4897481441 1104.676856474 2050.333143526 3155.01
31 76855.1566046181 1075.9721924647 2079.0378075354 3155.01
32 74776.1187970828 1046.8656631592 2108.1443368409 3155.01
33 72667.9744602419 1017.3516424434 2137.6583575566 3155.01
34 70530.3161026853 987.4244254376 2167.5855745624 3155.01
35 68362.7305281229 957.0782273937 2197.9317726063 3155.01
 36 66164.7987555167 926.3071825772 2228.7028174228 3155.01
37 63936.0959380939 895.1053431333 2259.9046568667 3155.01
38 61676.1912812272 863.4666779372 2291.5433220628 3155.01
39 59384.6479591644 831.3850714283 2323.6249285717 3155.01
40 57061.0230305927 798.8543224283 2356.1556775717 3155.01
41 54704.867353021 765.8681429423 2389.1418570577 3155.01
42 52315.7254959633 732.4201569435 2422.5898430565 3155.01
43 49893.1356529068 698.5038991407 2456.5061008593 3155.01
44 47436.6295520474 664.1128137287 2490.8971862713 3155.01
45 44945.7323657761 629.2402531209 2525.7697468791 3155.01
46 42419.962618897 593.8794766646 2561.1305233355 3155.01
47 39858.8320955615 558.0236493379 2596.9863506621 3155.01
48 37261.8457448994 521.6658404286 2633.3441595714 3155.01
49 34628.501585328 484.7990221946 2670.2109778054 3155.01
50 31958.2906075226 447.4160685053 2707.5939314947 3155.01
51 29250.6966760279 409.5097534644 2745.5002465356 3155.01
52 26505.1964294923 371.0727500129 2783.9372499871 3155.01
53 23721.2591795052 332.0976285131 2822.9123714869 3155.01
54 20898.3468080182 292.5768553123 2862.4331446878 3155.01
55 18035.9136633305 252.5027912866 2902.5072087134 3155.01
56 15133.4064546171 211.8676903646 2943.1423096354 3155.01
57 12190.2641449818 170.6636980297 2984.3463019703 3155.01
58 9205.9178430115 128.8828498022 3026.1271501978 3155.01
59 6179.7906928137 86.5170696994 3068.4929303006 3155.01
60 3111.2977625131 43.5581686752 3111.4518313248 3155.01
4414317.56651345 61800.4459311883 127500.154068812 189300.6

BI 150000 15% 22500

INTERES 61800.4459311883 4050
TOTAL BI 211800.445931188
IGV 38124.108
PRECIO 249924.553931188

12 249924.553931188 12
121 123
40 38124.108 12
4011 1212
49 61800.4459311883
4931 10
70 150000 101
7011 12
12321
69 90000
20 90000 49
4931
10 26550 77
101 7722
12 26550
 1212

CUADRO DE DETERMINACION DE LA UTILIDAD PARA FINES TRIBUTARIO

porcentaje en funcion a costos de ventas util.para fines
MESES INGRESOS/ventas los ingresos tributarios

1 25611.45 8.54% 15366.87 10244.58

2 3068.49 1.02% 1841.09 1227.40
3 3026.13 1.01% 1815.68 1210.45
4 2984.34 0.99% 1790.61 1193.74
5 2943.14 0.98% 1765.88 1177.26
6 2902.51 0.97% 1741.50 1161.00
7 2862.43 0.95% 1717.46 1144.97
8 2822.91 0.94% 1693.75 1129.16
9 2783.94 0.93% 1670.36 1113.57
10 2745.50 0.92% 1647.30 1098.20
11 2707.59 0.90% 1624.56 1083.04
12 2670.21 0.89% 1602.13 1068.08
total ao 1 57128.63 0.19 34277.18 22851.45
13 2633.34 0.88% 1580.01 1053.34
14 2596.98 0.87% 1558.19 1038.79
15 2561.13 0.85% 1536.68 1024.45
16 2525.77 0.84% 1515.46 1010.31
17 2490.90 0.83% 1494.54 996.36
18 2456.50 0.82% 1473.90 982.60
19 2422.59 0.81% 1453.55 969.04
20 2389.14 0.80% 1433.48 955.66
21 2356.15 0.79% 1413.69 942.46
22 2323.62 0.77% 1394.17 929.45
23 2291.54 0.76% 1374.93 916.62
24 2259.90 0.75% 1355.94 903.96
total ao 2 29307.57 0.10 17584.54 11723.03
25 2228.70 0.74% 1337.22 891.48
26 2197.93 0.73% 1318.76 879.17
27 2167.58 0.72% 1300.55 867.03
28 2137.66 0.71% 1282.59 855.06
29 2108.14 0.70% 1264.89 843.26
30 2079.04 0.69% 1247.42 831.61
31 2050.33 0.68% 1230.20 820.13
32 2022.02 0.67% 1213.21 808.81
33 1994.11 0.66% 1196.46 797.64
34 1966.57 0.66% 1179.94 786.63
35 1939.42 0.65% 1163.65 775.77
36 1912.64 0.64% 1147.59 765.06
total ao 3 24804.15 0.08 14882.49 9921.66
37 1886.24 0.63% 1131.74 754.50
38 1860.19 0.62% 1116.12 744.08
39 1834.51 0.61% 1100.71 733.80
40 1809.18 0.60% 1085.51 723.67
 41 1784.20 0.59% 1070.52 713.68
42 1759.57 0.59% 1055.74 703.83
43 1735.28 0.58% 1041.17 694.11
44 1711.32 0.57% 1026.79 684.53
45 1687.69 0.56% 1012.61 675.08
46 1664.39 0.55% 998.63 665.76
47 1641.41 0.55% 984.85 656.56
48 1618.75 0.54% 971.25 647.50
total ao 4 20992.73 0.07 12595.64 8397.09
49 1596.40 0.53% 957.84 638.56
50 1574.36 0.52% 944.61 629.74
51 1552.62 0.52% 931.57 621.05
52 1531.18 0.51% 918.71 612.47
53 1510.04 0.50% 906.03 604.02
54 1489.19 0.50% 893.52 595.68
55 1468.63 0.49% 881.18 587.45
56 1448.36 0.48% 869.01 579.34
57 1428.36 0.48% 857.02 571.34
58 1408.64 0.47% 845.18 563.46
59 1389.19 0.46% 833.51 555.68
60 1370.01 0.46% 822.01 548.00
total ao 5 17766.98 0.06 10660.19 7106.79
61 300000.13 100.00% 180000.08 120000.05
 1.4%

igv total
567.9018 3722.9118 1
567.9018 3722.9118 2
567.9018 3722.9118 3
567.9018 3722.9118 4
567.9018 3722.9118 5
567.9018 3722.9118 6
567.9018 3722.9118 7
567.9018 3722.9118 8
567.9018 3722.9118 9
567.9018 3722.9118 10
567.9018 3722.9118 11
567.9018 3722.9118 12
567.9018 3722.9118 13
567.9018 3722.9118 14
567.9018 3722.9118 15
567.9018 3722.9118 16
567.9018 3722.9118 17
567.9018 3722.9118 18
567.9018 3722.9118 19
567.9018 3722.9118 20
567.9018 3722.9118 21
567.9018 3722.9118 22
567.9018 3722.9118 23
567.9018 3722.9118 24
567.9018 3722.9118 25
567.9018 3722.9118 26
567.9018 3722.9118 27
567.9018 3722.9118 28
567.9018 3722.9118 29
567.9018 3722.9118 30
567.9018 3722.9118 31
567.9018 3722.9118 32
567.9018 3722.9118 33
567.9018 3722.9118 34
567.9018 3722.9118 35
 567.9018 3722.9118 36
567.9018 3722.9118 37
567.9018 3722.9118 38
567.9018 3722.9118 39
567.9018 3722.9118 40
567.9018 3722.9118 41
567.9018 3722.9118 42
567.9018 3722.9118 43
567.9018 3722.9118 44
567.9018 3722.9118 45
567.9018 3722.9118 46
567.9018 3722.9118 47
567.9018 3722.9118 48
567.9018 3722.9118 49
567.9018 3722.9118 50
567.9018 3722.9118 51
567.9018 3722.9118 52
567.9018 3722.9118 53
567.9018 3722.9118 54
567.9018 3722.9118 55
567.9018 3722.9118 56
567.9018 3722.9118 57
567.9018 3722.9118 58
567.9018 3722.9118 59
567.9018 3722.9118 60
34074.108 223374.708

3111.45

223374.553931

223374.554

3722.9118

3722.9118

1785

1785
 PARCIAL DEBE
calculo del impuesto a la renta AO 1 88 53100.00
contable tributario diferencia 881 24441.16
UAPI 180000 180000 0 882 28658.84
Mas 145722.90 145722.90 cv 40
Menos -242871.50 -242871.50 ING 4017
RN Imponible 180000 82851.3993 -97148.601 49
Imp renta 28% 53100.00 24441.16 -28658.84

calculo del impuesto a la renta AO 2 88 47200.00

contable tributario diferencia 881 50658.29
UAPI 160000 160000 0 882
Mas 29307.57 29307.57 40
Menos -17584.54 -17584.54 49 3458.29
RN Imponible 160000 171723.03 11723.0297 4017
Imp renta 28% 47200.00 50658.29 3458.29

calculo del impuesto a la renta AO 3 37 -51625.00

contable tributario diferencia 371 48698.11
UAPI -175000 -175000 0 88
Mas 24804.15 24804.15 881
Menos -14882.49 -14882.49 882
RN Imponible -175000 -165078.34 9921.66151 49 2926.89
Imp renta 28% -51625.00 -48698.11 2926.89

calculo del impuesto a la renta AO 4 37

contable tributario diferencia 371
UAPI 200000 200000 0 88
Mas 20992.73 20992.73 881 61477.14
Menos -12595.64 -12595.64 882 2477.14
RN Imponible 200000 208397.093 8397.09267 40
Imp renta 28% 59000.00 61477.14 2477.14 4017

calculo del impuesto a la renta AO 5 88

contable tributario diferencia 881 42216.50
UAPI 136000 136000 0 882 2096.50
Mas 17766.98 17766.98 40
Menos -10660.19 -10660.19 4017
RN Imponible 136000 143106.79 7106.79006 49
Imp renta 28% 40120.00 42216.50 2096.50
37 49
HABER

24441.16
28658.84

3458.29

50658.29

48698.11
2926.89

2477.14

61477.14

2096.50
42216.50
 HOJA DE PRACTICA
CONTABILIDAD SUPERIOR I (CO - 441)
E. F. P: CONTABILIDAD Y AUDITORIA
SERIE 400 - I

NIC 18
SOLUCION:

Donde :
R= ?
VP= 127500
n= 60meses
i= TE trime 4.26% TEA 18.16% TEM 1.4%

CALCULO:

R= 127500 = R(1+1.4%)60-1
(1+1.4%)60*1.4%

R= 4110.7 1.302911772

R= 3155.01025

PERIODO SALDO INTERES AMORTIZACION CUOTAS FIJAS IGV TOTAL

1 127500 1785 1370.01 3155.01 567.9018 3722.9118
2 126129.99 1765.81986 1389.19014 3155.01 567.9018 3722.9118
3 124740.8 1746.3712 1408.63880196 3155.01 567.9018 3722.9118
4 123332.161 1726.65025 1428.3597452 3155.01 567.9018 3722.9118
5 121903.801 1706.65322 1448.3567816 3155.01 567.9018 3722.9118
6 120455.445 1686.37622 1468.6337766 3155.01 567.9018 3722.9118
7 118986.811 1665.81535 1489.1946494 3155.01 567.9018 3722.9118
8 117497.616 1644.96663 1510.0433745 3155.01 567.9018 3722.9118
9 115987.573 1623.82602 1531.1839818 3155.01 567.9018 3722.9118
10 114456.389 1602.38944 1552.6205575 3155.01 567.9018 3722.9118
11 112903.768 1580.65275 1574.3572453 3155.01 567.9018 3722.9118
12 111329.411 1558.61175 1596.3982468 3155.01 567.9018 3722.9118
13 109733.013 1536.26218 1618.7478222 3155.01 567.9018 3722.9118
14 108114.265 1513.59971 1641.4102917 3155.01 567.9018 3722.9118
15 106472.855 1490.61996 1664.3900358 3155.01 567.9018 3722.9118
16 104808.465 1467.3185 1687.6914963 3155.01 567.9018 3722.9118
17 103120.773 1443.69082 1711.3191773 3155.01 567.9018 3722.9118
18 101409.454 1419.73235 1735.2776457 3155.01 567.9018 3722.9118
19 99674.1762 1395.43847 1759.5715328 3155.01 567.9018 3722.9118
20 97914.6047 1370.80447 1784.2055342 3155.01 567.9018 3722.9118
21 96130.3992 1345.82559 1809.1844117 3155.01 567.9018 3722.9118
22 94321.2148 1320.49701 1834.5129935 3155.01 567.9018 3722.9118
23 92486.7018 1294.81382 1860.1961754 3155.01 567.9018 3722.9118
24 90626.5056 1268.77108 1886.2389218 3155.01 567.9018 3722.9118
25 88740.2667 1242.36373 1912.6462667 3155.01 567.9018 3722.9118
26 86827.6204 1215.58669 1939.4233145 3155.01 567.9018 3722.9118
27 84888.1971 1188.43476 1966.5752409 3155.01 567.9018 3722.9118
28 82921.6218 1160.90271 1994.1072943 3155.01 567.9018 3722.9118
29 80927.5145 1132.9852 2022.0247964 3155.01 567.9018 3722.9118
30 78905.4897 1104.67686 2050.3331435 3155.01 567.9018 3722.9118
31 76855.1566 1075.97219 2079.0378075 3155.01 567.9018 3722.9118
32 74776.1188 1046.86566 2108.1443368 3155.01 567.9018 3722.9118
33 72667.9745 1017.35164 2137.6583576 3155.01 567.9018 3722.9118
34 70530.3161 987.424425 2167.5855746 3155.01 567.9018 3722.9118
35 68362.7305 957.078227 2197.9317726 3155.01 567.9018 3722.9118
36 66164.7988 926.307183 2228.7028174 3155.01 567.9018 3722.9118
37 63936.0959 895.105343 2259.9046569 3155.01 567.9018 3722.9118
38 61676.1913 863.466678 2291.5433221 3155.01 567.9018 3722.9118
39 59384.648 831.385071 2323.6249286 3155.01 567.9018 3722.9118
40 57061.023 798.854322 2356.1556776 3155.01 567.9018 3722.9118
41 54704.8674 765.868143 2389.1418571 3155.01 567.9018 3722.9118
42 52315.7255 732.420157 2422.5898431 3155.01 567.9018 3722.9118
43 49893.1357 698.503899 2456.5061009 3155.01 567.9018 3722.9118
44 47436.6296 664.112814 2490.8971863 3155.01 567.9018 3722.9118
45 44945.7324 629.240253 2525.7697469 3155.01 567.9018 3722.9118
46 42419.9626 593.879477 2561.1305233 3155.01 567.9018 3722.9118
47 39858.8321 558.023649 2596.9863507 3155.01 567.9018 3722.9118
48 37261.8457 521.66584 2633.3441596 3155.01 567.9018 3722.9118
49 34628.5016 484.799022 2670.2109778 3155.01 567.9018 3722.9118
50 31958.2906 447.416069 2707.5939315 3155.01 567.9018 3722.9118
51 29250.6967 409.509753 2745.5002465 3155.01 567.9018 3722.9118
52 26505.1964 371.07275 2783.93725 3155.01 567.9018 3722.9118
53 23721.2592 332.097629 2822.9123715 3155.01 567.9018 3722.9118
54 20898.3468 292.576855 2862.4331447 3155.01 567.9018 3722.9118
55 18035.9137 252.502791 2902.5072087 3155.01 567.9018 3722.9118
56 15133.4065 211.86769 2943.1423096 3155.01 567.9018 3722.9118
57 12190.2641 170.663698 2984.346302 3155.01 567.9018 3722.9118
58 9205.91784 128.88285 3026.1271502 3155.01 567.9018 3722.9118
59 6179.79069 86.5170697 3068.4929303 3155.01 567.9018 3722.9118
60 3111.29776 43.5581687 3111.4518313 3155.01 567.9018 3722.9118
4414317.57 61800.4459 127500.15407 189300.6 34074.108 223374.708
BASE IMPONIBLE 150000 15% 22500 * 18%
INTERES 61800.4459 4050
TOTAL BASE
IMPONIBLE 211800.446
IGV 38124.108
PRECIO 249924.554

CONTABILIZACION:
________________X_________________ ________________X_________________
12 249924.554 12 223374.554
121 123
40 38124.108 12 223374.554
4011 1212
49 61800.4459 ________________X_________________
4931 10 3722.9118
70 150000 101
7011 12 3722.9118
________________X_________________ 123
69 90000 ________________X_________________
20 90000 49 1785
________________X_________________ 4931
10 26550 77 1785
101 7722
12 26550
1212

CUADRO DE DETERMINACION DE LA UTILIDAD PARA FINES TRIBUTARIO

porcentaje util.para
INGRESOS/v en costos de
MESES funcion a fines
entas ventas
los ingresos tributarios

1 25655.01 6.06% 15393.01 10262.00

2 3155.01 0.74% 1893.01 1262.00
3 3155.01 0.74% 1893.01 1262.00
4 3155.01 0.74% 1893.01 1262.00
5 3155.01 0.74% 1893.01 1262.00
6 3155.01 0.74% 1893.01 1262.00
7 3155.01 0.74% 1893.01 1262.00
8 3155.01 0.74% 1893.01 1262.00
9 3155.01 0.74% 1893.01 1262.00
10 3155.01 0.74% 1893.01 1262.00
11 3155.01 0.74% 1893.01 1262.00
12 3155.01 0.74% 1893.01 1262.00
total ao 1 60360.12 0.14 36216.07 24144.05
13 3155.01 0.74% 1893.01 1262.00
14 3155.01 0.74% 1893.01 1262.00
15 3155.01 0.74% 1893.01 1262.00
16 3155.01 0.74% 1893.01 1262.00
17 3155.01 0.74% 1893.01 1262.00
18 3155.01 0.74% 1893.01 1262.00
19 3155.01 0.74% 1893.01 1262.00
20 3155.01 0.74% 1893.01 1262.00
21 3155.01 0.74% 1893.01 1262.00
22 3155.01 0.74% 1893.01 1262.00
23 3155.01 0.74% 1893.01 1262.00
24 3155.01 0.74% 1893.01 1262.00
total ao 2 37860.12 0.09 22716.07 15144.05
25 3155.01 0.74% 1893.01 1262.00
26 3155.01 0.74% 1893.01 1262.00
27 3155.01 0.74% 1893.01 1262.00
28 3155.01 0.74% 1893.01 1262.00
29 3155.01 0.74% 1893.01 1262.00
30 3155.01 0.74% 1893.01 1262.00
31 3155.01 0.74% 1893.01 1262.00
32 3155.01 0.74% 1893.01 1262.00
33 3155.01 0.74% 1893.01 1262.00
34 3155.01 0.74% 1893.01 1262.00
35 3155.01 0.74% 1893.01 1262.00
36 3155.01 0.74% 1893.01 1262.00
total ao 3 37860.12 0.09 22716.07 15144.05
37 3155.01 0.74% 1893.01 1262.00
38 3155.01 0.74% 1893.01 1262.00
39 3155.01 0.74% 1893.01 1262.00
40 3155.01 0.74% 1893.01 1262.00
41 3155.01 0.74% 1893.01 1262.00
42 3155.01 0.74% 1893.01 1262.00
43 3155.01 0.74% 1893.01 1262.00
44 3155.01 0.74% 1893.01 1262.00
45 3155.01 0.74% 1893.01 1262.00
46 3155.01 0.74% 1893.01 1262.00
47 3155.01 0.74% 1893.01 1262.00
48 3155.01 0.74% 1893.01 1262.00
total ao 4 37860.12 0.09 22716.07 15144.05
49 3155.01 0.74% 1893.01 1262.00
50 3155.01 0.74% 1893.01 1262.00
51 3155.01 0.74% 1893.01 1262.00
52 3155.01 0.74% 1893.01 1262.00
53 3155.01 0.74% 1893.01 1262.00
54 3155.01 0.74% 1893.01 1262.00
55 3155.01 0.74% 1893.01 1262.00
56 3155.01 0.74% 1893.01 1262.00
 57 3155.01 0.74% 1893.01 1262.00
58 3155.01 0.74% 1893.01 1262.00
59 3155.01 0.74% 1893.01 1262.00
60 3155.01 0.74% 1893.01 1262.00
total ao 5 37860.12 0.09 22716.07 15144.05
61 423601.20 100.00% 254160.72 169440.48
 Calculo del Impuesto a la Renta AO 1

contable tributario diferencia

UAPI 180000 180000 0
Mas 217944.648 217944.648 cv
Menos -363241.08 -363241.08 ING
RN Imponible 180000 34703.568 -145296.432
Imp renta 28% 53100 10237.5526 -42862.44744

CONTABILIZACION
________________X_________________
PARCIAL DEBE HABER
88 53100
881 10237.5526
882 42862.4474
40
4017 10237.55256
49 42862.44744
________________X_________________

Calculo del Impuesto a la Renta AO 2

contable tributario diferencia

UAPI 160000 160000 0
Mas 37860.12 37860.12
Menos -22716.072 -22716.072
RN Imponible 160000 175144.048 15144.048
Imp renta 28% 47200 51667.4942 4467.49416

CONTABILIZACION
________________X_________________
PARCIAL DEBE HABER
88 47200
881 51667.4942
882 4467.49416
40
49 4467.49416
4017 51667.49416
________________X_________________

Calculo del Impuesto a la Renta AO 3

contable tributario diferencia

UAPI -175000 -175000 0
Mas 37860.12 37860.12
Menos -22716.072 -22716.072
RN Imponible -175000 -159855.95 15144.048
Imp renta 28% -51625 -47157.506 4467.49416

CONTABILIZACION
________________X_________________
PARCIAL DEBE HABER
37 -51625
371 47157.5058
88
881 47157.50584
882 4467.49416
49 4467.49416
________________X_________________

Calculo del Impuesto a la Renta AO 4

contable tributario diferencia

UAPI 200000 200000 0
Mas 37860.12 37860.12
Menos -22716.072 -22716.072
RN Imponible 200000 215144.048 15144.048
Imp renta 28% 59000 63467.4942 4467.49416

CONTABILIZACION
________________X_________________
PARCIAL DEBE HABER
37
371 4467.49416
88
881 63467.4942
882 4467.49416
40 63467.49416
4017
________________X_________________

Calculo del Impuesto a la Renta AO 5

contable tributario diferencia

UAPI 136000 136000 0
Mas 37860.12 37860.12
Menos -22716.072 -22716.072
RN Imponible 136000 151144.048 15144.048
Imp renta 28% 40120 44587.4942 4467.49416

CONTABILIZACION
________________X_________________
PARCIAL DEBE HABER
88
 881 44587.4942
882 4467.49416
40
4017 4467.49416
49 44587.49416
________________X_________________