PARCIAL / EST: GUTIERREZ YULLY

1. Compañía ABC. En diciembre de 2019. Adquirimos un Inventario para la venta por $ 450,000,000. Deseamos ganar un m
15,000,000. Y los gastos de ventas son un 12% de la venta, los impuestos equivalen a un 33%. Para esta operación realiza
145,000,000, tomado a 5 años con una tasa efectiva del 21,5%.

Yully Gutierrez:
ESTADO FINANCIERO COMPAÑÍA ABC 2020 Estado financiero 2020
INGRESOS $ 661,764,706 100% TASA 21.5%
COSTOS $ 450,000,000 68% TASA NOMINAL 19.6%
UTILIDAD BRUTA $ 211,764,706 32% TASA PERIODICA 1.6%
GASTOS DE ADMON $ 15,000,000 MONTO $ 145,000,000
GASTOS DE VENTAS $ 79,411,765 MESES 60
UTILIDAD OPERATIVA $ 117,352,941
GASTOS FINANCIEROS $ 21,842,408.86
UTILIDAD A.I $ 95,510,532
33% IMPUESTOS $ 31,518,476
UTILIDAD NETA $ 63,992,057

Yully Gutierrez:
Obligacion financiera a
Dic. 2020
RCIAL / EST: GUTIERREZ YULLY

$ 450,000,000. Deseamos ganar un margen Bruto de 32%, los gastos de administración equivalen a $
a un 33%. Para esta operación realizamos un préstamo a Bancolombia en octubre 2019. El préstamo fue por $

MES CUOTA INTERES CAPITAL SALDO

1 $ 3,812,086.70 $ 2,372,355.62 $ 1,439,731.08 $ 143,560,268.92 Oct-19
1 2 $ 3,812,086.70 $ 2,348,800.07 $ 1,463,286.62 $ 142,096,982.30 Nov-19
2 3 $ 3,812,086.70 $ 2,324,859.13 $ 1,487,227.56 $ 140,609,754.73 Dec-19
3 4 $ 3,812,086.70 $ 2,300,526.50 $ 1,511,560.20 $ 139,098,194.53 Jan-20
4 5 $ 3,812,086.70 $ 2,275,795.75 $ 1,536,290.95 $ 137,561,903.58 Feb-20
5 6 $ 3,812,086.70 $ 2,250,660.38 $ 1,561,426.32 $ 136,000,477.26 Mar-20
6 7 $ 3,812,086.70 $ 2,225,113.77 $ 1,586,972.93 $ 134,413,504.33 Apr-20
7 8 $ 3,812,086.70 $ 2,199,149.19 $ 1,612,937.51 $ 132,800,566.83 May-20
8 9 $ 3,812,086.70 $ 2,172,759.80 $ 1,639,326.90 $ 131,161,239.93 Jun-20
9 10 $ 3,812,086.70 $ 2,145,938.65 $ 1,666,148.05 $ 129,495,091.88 Jul-20
10 11 $ 3,812,086.70 $ 2,118,678.68 $ 1,693,408.02 $ 127,801,683.87 Aug-20
11 12 $ 3,812,086.70 $ 2,090,972.71 $ 1,721,113.99 $ 126,080,569.88 Sep-20
12 13 $ 3,812,086.70 $ 2,062,813.44 $ 1,749,273.26 $ 124,331,296.62 Oct-20
$ 21,842,408.86 14 $ 3,812,086.70 $ 2,034,193.45 $ 1,777,893.25 $ 122,553,403.37
15 $ 3,812,086.70 $ 2,005,105.21 $ 1,806,981.49 $ 120,746,421.88
16 $ 3,812,086.70 $ 1,975,541.05 $ 1,836,545.65 $ 118,909,876.24
Yully Gutierrez: 17 $ 3,812,086.70 $ 1,945,493.19 $ 1,866,593.50 $ 117,043,282.73
Obligacion financiera a 18 $ 3,812,086.70 $ 1,914,953.72 $ 1,897,132.98 $ 115,146,149.75
Dic. 2020
19 $ 3,812,086.70 $ 1,883,914.59 $ 1,928,172.11 $ 113,217,977.65
20 $ 3,812,086.70 $ 1,852,367.62 $ 1,959,719.07 $ 111,258,258.57
21 $ 3,812,086.70 $ 1,820,304.52 $ 1,991,782.18 $ 109,266,476.39
22 $ 3,812,086.70 $ 1,787,716.82 $ 2,024,369.88 $ 107,242,106.52
23 $ 3,812,086.70 $ 1,754,595.96 $ 2,057,490.74 $ 105,184,615.78
24 $ 3,812,086.70 $ 1,720,933.20 $ 2,091,153.50 $ 103,093,462.28
25 $ 3,812,086.70 $ 1,686,719.69 $ 2,125,367.01 $ 100,968,095.27
26 $ 3,812,086.70 $ 1,651,946.40 $ 2,160,140.30 $ 98,807,954.97
27 $ 3,812,086.70 $ 1,616,604.19 $ 2,195,482.51 $ 96,612,472.46
28 $ 3,812,086.70 $ 1,580,683.74 $ 2,231,402.96 $ 94,381,069.50
29 $ 3,812,086.70 $ 1,544,175.59 $ 2,267,911.11 $ 92,113,158.40
30 $ 3,812,086.70 $ 1,507,070.13 $ 2,305,016.57 $ 89,808,141.83
31 $ 3,812,086.70 $ 1,469,357.59 $ 2,342,729.11 $ 87,465,412.72
32 $ 3,812,086.70 $ 1,431,028.02 $ 2,381,058.67 $ 85,084,354.04
33 $ 3,812,086.70 $ 1,392,071.35 $ 2,420,015.35 $ 82,664,338.69
34 $ 3,812,086.70 $ 1,352,477.30 $ 2,459,609.40 $ 80,204,729.30
35 $ 3,812,086.70 $ 1,312,235.45 $ 2,499,851.25 $ 77,704,878.05
36 $ 3,812,086.70 $ 1,271,335.20 $ 2,540,751.50 $ 75,164,126.55
37 $ 3,812,086.70 $ 1,229,765.78 $ 2,582,320.92 $ 72,581,805.63
38 $ 3,812,086.70 $ 1,187,516.24 $ 2,624,570.46 $ 69,957,235.17
39 $ 3,812,086.70 $ 1,144,575.45 $ 2,667,511.25 $ 67,289,723.92
40 $ 3,812,086.70 $ 1,100,932.10 $ 2,711,154.60 $ 64,578,569.33
41 $ 3,812,086.70 $ 1,056,574.70 $ 2,755,512.00 $ 61,823,057.33
42 $ 3,812,086.70 $ 1,011,491.57 $ 2,800,595.13 $ 59,022,462.20
43 $ 3,812,086.70 $ 965,670.83 $ 2,846,415.87 $ 56,176,046.33
44 $ 3,812,086.70 $ 919,100.41 $ 2,892,986.29 $ 53,283,060.04
45 $ 3,812,086.70 $ 871,768.05 $ 2,940,318.65 $ 50,342,741.39
46 $ 3,812,086.70 $ 823,661.28 $ 2,988,425.42 $ 47,354,315.97
47 $ 3,812,086.70 $ 774,767.43 $ 3,037,319.27 $ 44,316,996.71
48 $ 3,812,086.70 $ 725,073.63 $ 3,087,013.07 $ 41,229,983.64
49 $ 3,812,086.70 $ 674,566.78 $ 3,137,519.92 $ 38,092,463.72
50 $ 3,812,086.70 $ 623,233.59 $ 3,188,853.11 $ 34,903,610.61
51 $ 3,812,086.70 $ 571,060.53 $ 3,241,026.17 $ 31,662,584.45
52 $ 3,812,086.70 $ 518,033.86 $ 3,294,052.83 $ 28,368,531.61
53 $ 3,812,086.70 $ 464,139.62 $ 3,347,947.07 $ 25,020,584.54
54 $ 3,812,086.70 $ 409,363.62 $ 3,402,723.08 $ 21,617,861.46
55 $ 3,812,086.70 $ 353,691.41 $ 3,458,395.28 $ 18,159,466.17
56 $ 3,812,086.70 $ 297,108.36 $ 3,514,978.34 $ 14,644,487.83
57 $ 3,812,086.70 $ 239,599.54 $ 3,572,487.16 $ 11,072,000.67
58 $ 3,812,086.70 $ 181,149.81 $ 3,630,936.88 $ 7,441,063.79
59 $ 3,812,086.70 $ 121,743.79 $ 3,690,342.91 $ 3,750,720.88
60 $ 3,812,086.70 $ 61,365.82 $ 3,750,720.88 $ 0.00
 PARCIAL / EST: GUTIERREZ YULLY

2. Compañía xyz. En enero 2020. Adquirimos un Inventario para la venta por $ 850,000,000. La compañía desea ganar un m
los gastos de ventas son un 13% de la venta, los impuestos equivalen a un 33%. La empresa realizo un préstamo que le des
220,000,000, tomado a 5 años con una tasa efectiva del 18%.

Yully Gutierrez:
Estado financiero 2020
ESTADO FINANCIERO COMPAÑÍA XYZ 2020
INGRESOS $ 1,250,000,000 100% TASA 18%
COSTOS $ 850,000,000 68% TASA NOMINAL 16.7%
UTILIDAD BRUTA $ 400,000,000 32% TASA PERIODICA 1.4%
GASTOS DE ADMON $ 45,000,000 MONTO $ 220,000,000
GASTOS DE VENTAS $ 162,500,000 MESES 60
UTILIDAD OPERATIVA $ 192,500,000
GASTOS FINANCIEROS $ 25,959,930.35
UTILIDAD A.I $ 166,540,070 Yully Gutierrez:
33% IMPUESTOS $ 54,958,223 Obligacion financiera a Dic.
2020
UTILIDAD NETA $ 111,581,847
$ 25,959,930.35
CIAL / EST: GUTIERREZ YULLY

000. La compañía desea ganar un margen Bruto de 32%, los gastos de administración equivalen a $ 45,000,000. Y
esa realizo un préstamo que le desembolsaron en marzo 2020 un préstamo a Bancolombia. El préstamo fue por $

MES CUOTA INTERES CAPITAL SALDO

1 $ 5,428,148.35 $ 3,055,454.68 $ 2,372,693.67 $ 217,627,306.33
1 2 $ 5,428,148.35 $ 3,022,501.69 $ 2,405,646.66 $ 215,221,659.67
2 3 $ 5,428,148.35 $ 2,989,091.03 $ 2,439,057.32 $ 212,782,602.36
3 4 $ 5,428,148.35 $ 2,955,216.35 $ 2,472,931.99 $ 210,309,670.36
4 5 $ 5,428,148.35 $ 2,920,871.21 $ 2,507,277.14 $ 207,802,393.23
5 6 $ 5,428,148.35 $ 2,886,049.06 $ 2,542,099.28 $ 205,260,293.94
6 7 $ 5,428,148.35 $ 2,850,743.30 $ 2,577,405.05 $ 202,682,888.89
7 8 $ 5,428,148.35 $ 2,814,947.19 $ 2,613,201.16 $ 200,069,687.73
8 9 $ 5,428,148.35 $ 2,778,653.92 $ 2,649,494.42 $ 197,420,193.31
9 10 $ 5,428,148.35 $ 2,741,856.60 $ 2,686,291.74 $ 194,733,901.57
10 11 $ 5,428,148.35 $ 2,704,548.23 $ 2,723,600.12 $ 192,010,301.45
11 12 $ 5,428,148.35 $ 2,666,721.70 $ 2,761,426.65 $ 189,248,874.81
12 13 $ 5,428,148.35 $ 2,628,369.82 $ 2,799,778.53 $ 186,449,096.28
14 $ 5,428,148.35 $ 2,589,485.29 $ 2,838,663.06 $ 183,610,433.22
15 $ 5,428,148.35 $ 2,550,060.71 $ 2,878,087.63 $ 180,732,345.58
16 $ 5,428,148.35 $ 2,510,088.59 $ 2,918,059.75 $ 177,814,285.83
17 $ 5,428,148.35 $ 2,469,561.32 $ 2,958,587.02 $ 174,855,698.81
18 $ 5,428,148.35 $ 2,428,471.19 $ 2,999,677.15 $ 171,856,021.66
19 $ 5,428,148.35 $ 2,386,810.39 $ 3,041,337.96 $ 168,814,683.70
20 $ 5,428,148.35 $ 2,344,570.98 $ 3,083,577.37 $ 165,731,106.33
21 $ 5,428,148.35 $ 2,301,744.93 $ 3,126,403.42 $ 162,604,702.91
22 $ 5,428,148.35 $ 2,258,324.09 $ 3,169,824.25 $ 159,434,878.66
23 $ 5,428,148.35 $ 2,214,300.21 $ 3,213,848.14 $ 156,221,030.52
24 $ 5,428,148.35 $ 2,169,664.90 $ 3,258,483.44 $ 152,962,547.08
25 $ 5,428,148.35 $ 2,124,409.68 $ 3,303,738.66 $ 149,658,808.41
26 $ 5,428,148.35 $ 2,078,525.94 $ 3,349,622.41 $ 146,309,186.00
27 $ 5,428,148.35 $ 2,032,004.94 $ 3,396,143.41 $ 142,913,042.60
28 $ 5,428,148.35 $ 1,984,837.84 $ 3,443,310.51 $ 139,469,732.09
29 $ 5,428,148.35 $ 1,937,015.66 $ 3,491,132.69 $ 135,978,599.40
30 $ 5,428,148.35 $ 1,888,529.31 $ 3,539,619.04 $ 132,438,980.36
31 $ 5,428,148.35 $ 1,839,369.55 $ 3,588,778.79 $ 128,850,201.57
32 $ 5,428,148.35 $ 1,789,527.05 $ 3,638,621.30 $ 125,211,580.28
33 $ 5,428,148.35 $ 1,738,992.31 $ 3,689,156.03 $ 121,522,424.24
34 $ 5,428,148.35 $ 1,687,755.72 $ 3,740,392.62 $ 117,782,031.62
35 $ 5,428,148.35 $ 1,635,807.54 $ 3,792,340.80 $ 113,989,690.82
36 $ 5,428,148.35 $ 1,583,137.88 $ 3,845,010.46 $ 110,144,680.35
37 $ 5,428,148.35 $ 1,529,736.72 $ 3,898,411.62 $ 106,246,268.73
38 $ 5,428,148.35 $ 1,475,593.90 $ 3,952,554.44 $ 102,293,714.29
39 $ 5,428,148.35 $ 1,420,699.13 $ 4,007,449.22 $ 98,286,265.07
40 $ 5,428,148.35 $ 1,365,041.95 $ 4,063,106.40 $ 94,223,158.67
41 $ 5,428,148.35 $ 1,308,611.78 $ 4,119,536.57 $ 90,103,622.10
42 $ 5,428,148.35 $ 1,251,397.88 $ 4,176,750.47 $ 85,926,871.63
43 $ 5,428,148.35 $ 1,193,389.37 $ 4,234,758.97 $ 81,692,112.66
44 $ 5,428,148.35 $ 1,134,575.22 $ 4,293,573.13 $ 77,398,539.53
45 $ 5,428,148.35 $ 1,074,944.23 $ 4,353,204.12 $ 73,045,335.41
46 $ 5,428,148.35 $ 1,014,485.05 $ 4,413,663.29 $ 68,631,672.12
47 $ 5,428,148.35 $ 953,186.20 $ 4,474,962.15 $ 64,156,709.97
48 $ 5,428,148.35 $ 891,036.00 $ 4,537,112.35 $ 59,619,597.62
49 $ 5,428,148.35 $ 828,022.63 $ 4,600,125.72 $ 55,019,471.91
50 $ 5,428,148.35 $ 764,134.10 $ 4,664,014.24 $ 50,355,457.66
51 $ 5,428,148.35 $ 699,358.27 $ 4,728,790.08 $ 45,626,667.58
52 $ 5,428,148.35 $ 633,682.79 $ 4,794,465.55 $ 40,832,202.03
53 $ 5,428,148.35 $ 567,095.19 $ 4,861,053.15 $ 35,971,148.88
54 $ 5,428,148.35 $ 499,582.80 $ 4,928,565.55 $ 31,042,583.33
55 $ 5,428,148.35 $ 431,132.76 $ 4,997,015.59 $ 26,045,567.74
56 $ 5,428,148.35 $ 361,732.05 $ 5,066,416.29 $ 20,979,151.45
57 $ 5,428,148.35 $ 291,367.48 $ 5,136,780.86 $ 15,842,370.59
58 $ 5,428,148.35 $ 220,025.66 $ 5,208,122.69 $ 10,634,247.90
59 $ 5,428,148.35 $ 147,693.01 $ 5,280,455.33 $ 5,353,792.57
60 $ 5,428,148.35 $ 74,355.78 $ 5,353,792.57 -$ 0.00
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