Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Ee Isr y Ptu 2021
Ee Isr y Ptu 2021
V
Auditoria al 31 de Diciembre del 2021
BALANZA DE COMPROBACIÓN
BALANZA DE COMPROB
SALDO 2020
CTA DESCRIPCIÓN
DEBE
101 FONDO FIJO 60,000.00
101-001 DIRECCIÓN GENERAL 25,000.00
101-002 GERENCIA DE VENTAS 15,000.00
101-003 GERENCIA DE COMPRAS 20,000.00
102 BANCOS 40,800.00
102-001 BANCOMER 40,800.00
104 INVER. ACCIONES Y VALORES 516,269.52
104-001 FONDOS DE INVERSIÓN 516,269.52
110 CLIENTES 805,791.00
110-01 DESARROLLO LOGISTICO, S.A. DE C.V. 55,137.00
110-02 INDUSTRIAS INTEGRALES DEL NORTE, S.A. DE C.V. 63,365.00
110-03 CARROCERIAS MODERNAS DE MEXICO, S.A. DE C.V. 52,902.00
110-04 TALLERES LA LUNA, S.A. DE C.V. 12,478.00
110-05 MONTACARGAS DE ORIENTE, S.A. DE C.V. 19,811.00
110-06 TRACTOCAMIONES RAPIDOS DE MÉXICO, S.A. DE C.V. 105,839.00
110-07 FABRICAS DE AUTOPARTES, S.A. DE C.V. 64,231.00
110-08 DISTRIBUIDORA ALEN, S.A. DE C.V. 105,806.00
110-09 FABRICAS MEXICANAS DE PAPEL, S.A. DE C.V. 33,701.00
110-10 LUBRICACIÓN INTEGRAL, S.A. DE C.V. 64,136.00
110-11 CONCRETOS AZTECA, S.A. DE C.V. 13,094.00
110-12 EQUIPOS AMERICA, S.A. DE C.V. 30,901.00
110-13 METALES PALMA, S.A. DE C.V. 19,901.00
110-14 GRUPO INDUSTRIAL MILENIO, S.A. DE C.V. 18,901.00
110-15 REFACCIONES ESTRELLA, S.A. DE C.V 30,901.00
110-16 GRUAS HERNANDEZ, S.A. DE C.V. 53,229.00
110-17 MAQUINARIA PESADA DE MAZATLAN, S.A. 61,458.00
111 DOCUMENTOS POR COBRAR 302,477.00
111-01 INDUSTRIAS INTEGRALES DEL NORTE, S.A. DE C.V. 26,456.00
111-02 REPARACIÓN AUTOMOTRIZ TALISMAN, S.A. DE C.V. 26,594.00
111-03 LUBRICACIÓN INTEGRAL, S.A. DE C.V. 19,897.00
111-04 TRACTOCAMIONES RAPIDOS DE MÉXICO, S.A. DE C.V. 35,890.00
111-05 GRUPO EMPRESARIAL VS, S.A. DE C.V. 46,500.00
111-06 DISTRIBUIDORA ALEN, S.A. DE C.V. 40,000.00
111-07 TRANSPORTES LÓPEZ HNOS., S.A. DE C.V. 50,690.00
111-08 CARGA PESADA INDUSTRIAL, S.A DE C.V. 56,450.00
113 DEUDORES DIVERSOS 68,000.00
113-001 SRA. ALEJANDRA NAVA PERÉZ 0.00
113-002 SR. FERNANDO GONZALEZ ZAMUDIO 0.00
113-003 CP. TOMAS HERNANDEZ COLIN 45,000.00
113-004 SR. RODRIGO ALVAREZ ALARCON 23,000.00
113-005 SR. DANIEL ROSALEZ TORRES 0.00
113-006 LA CASA DEL AMORTIGUADOR, S.A, DE C.V. 0.00
113-007 EL YUNQUE, S.A. DE C.V. 0.00
113-008 LIC. HUMBERTO QUIROZ 0.00
113-009 RUBÉN FUENTES PERALTA 0.00
113-010 FERNANDO GUTIERREZ 0.00
114 IVA POR ACREDITAR 0.00
114-008-001IVA ACREDITABLE CREDITO 0.00
114-008-002IVA ACREDITABLE PAGADO 0.00
115 ESTIMACION PARA CUENTAS DE COBRO DUDOSO
115-001 ESTIMACION PARA CUENTAS DE COBRO DUDOSO
120 ALMACEN DE MATERIAS PRIMAS 2,828,149.00
120-001 ALMACEN DE MATERIAS PRIMAS 2,828,149.00
121 ALMACEN DE PRODUCCION EN PROCESO 1,454,475.00
121-001 ALMACEN DE PRODUCCION EN PROCESO 1,454,475.00
122 ALMACEN DE PRODUCTOS TERMINADOS 3,087,775.00
122-001 ALMACEN DE PRODUCTOS TERMINADOS 3,087,775.00
124 ESTIMACION PARA INVENTARIO OBSOLETO
124-001 ESTIMACION PARA INVENTARIO OBSOLETO
130 SEGUROS PAGADOS POR ANTICIPADO 241,799.00
130-001 SEGUROS PAGADOS POR ANTICIPADO 241,799.00
131 INTERESES PAGADOS POR ANTICIPADO 182,875.00
131-001 BANCOMER 182,875.00
132 PAGOS PROVISIONALES DE ISR 0.00
132-001 PAGOS PROVISIONALES DE ISR 0.00
ISR. RETENIDO 0.00
200 TERRENOS 12,000,000.00
200-001 TERRENOS 12,000,000.00
201 EDIFICIO 2,900,890.00
201-001 EDIFICIO 2,900,890.00
202 MAQUINARIA Y EQUIPO 6,930,000.00
202-001 MAQUINARIA Y EQUIPO 6,930,000.00
203 EQUIPO DE OFICINA 830,000.00
203-001 EQUIPO DE OFICINA 830,000.00
204 EQUIPO DE TRANSPORTE 630,000.00
204-001 EQUIPO DE TRANSPORTE 630,000.00
205 EQUIPO DE COMPUTO 1,195,000.00
205-001 EQUIPO DE COMPUTO 1,195,000.00
206 DEPRECIACION ACUM. EDIFICIO
206-001 DEPRECIACION ACUM. EDIFICIO
207 DEPRECIACION ACUM. DE MAQ. Y EQUIPO
207-001 DEPRECIACION ACUM. DE MAQ. Y EQUIPO
208 DEPRECIACION ACUM. EQUIPO DE OFICINA
208-001 DEPRECIACION ACUM. EQUIPO DE OFICINA
209 DEPRECIACION ACUM. EQUIPO DE COMPUTO
209-001 DEPRECIACION ACUM. EQUIPO DE COMPUTO
210 DEPRECIACION EQUIPO DE TRANSPORTE
210-001 DEPRECIACION EQUIPO DE TRANSPORTE
211 GASTOS DE INSTALACIÓN 0.00
211-001 GASTOS DE INSTALACIÓN 0.00
212 GASTOS DE ORGANIZACIÓN 224,045.00
212-001 GASTOS DE ORGANIZACIÓN 224,045.00
213 AMORT. ACUMU. DE GASTOS DE ORGANIZACIÓN
213-001 AMORT. ACUMU. DE GASTOS DE ORGANIZACIÓN
214 AMORT. ACUMU. DE GASTOS DE INSTALACION
214-001 AMORT. ACUMU. DE GASTOS DE INSTALACION
215 ISR DIFERIDO 115,465.00
215-001 ISR DIFERIDO 115,465.00
216 OTROS ACTIVOS 3,262,281.28
216-001 FIDEICOMISO PARA PRIMA DE ANTIGÜEDAD 150,000.00
216-002 DEPOSITOS EN GARANTIA 3,112,281.28
400 DOCUMENTOS POR PAGAR
400-001 BANCOMER
401 PROVEEDORES
401-001 TALLERES MECANICOS MOJICA, S.A. DE C.V.
401-002 MACRO FRENOS DEL SUR, S.A. DE C.V.
401-003 GRUPO AUTOMOTRIZ MARTINEZ, S.A. DE C.V.
401-004 FRENOS HIDRAULICOS AUTOMOTRICES, S.A. DE C.V.
401-005 TORNEADO MECANICO DE TUERCAS, S.A. DE C.V.
401-006 MYLSA, S.A. DE C.V.
401-007 IMPULSORA DE ALAMBRE, S.A. DE C.V.
401-008 BALATAS AMERICANAS, S.A. DE C.V.
401-009 HULERA AUTOMOTRIZ, S.A. DE C.V.
401-010 EL TREBOL REFACCIONARIO, S.A. DE C.V.
401-011 FRABRICACIÓN Y REPARACIÓN INDUTRIAL. S.A. DE C.V.
401-012 COMPLEJO EMPRESARIAL, S.A. DE C.V.
401-013 REFACCIONES ESTRELLA, S.A. DE C.V
402 ACREEDORES DIVERSOS
402-001 ZAPATA MONTERREY, S.A. DE C.V.
402-002 SERVICIO RIOS SALINAS, S.A. DE C.V.
402-003 COMBUSTIBLES HIDRÁULICOS, S.A. DE C.V.
402-004 ZAMARRIPA Y ASOCIADOS, S.C.
402-005 GRUPO NNA, S.A. DE C.V.
402-006 DOMÍNGUEZ Y ASOCIADOS, S.C.
402-007 GRUPO EMPRESARIAL ENERGETICO, S.A.
402-008 IMAGEN Y MANTENIMIENTO, S.A
402-009 INSUMOS PAPELEROS, S.A.DE C.V
402-010 FERRETERIA ZAPATA, S.A. DE C.V.
402-011 ACCIONISTAS
403 IMPUESTOS POR PAGAR
403-001 CUOTAS AL IMSS C.P.
403-002 CUOTAS AL IMSS C.O.
403-003 CUOTAS IMSS DIFERENCIAS POR PAGAR
403-004 10% RETENIDO SOBRE HONORARIOS
403-005 2/3 PARTES RETENCIÓN DE IVA
403-006 10% RETENIDO SOBRE ARRENDAMIENTOS
403-007 ISR HORARIOS AL CONSEJO
403-008 S.A.R.
403-009 INFONAVIT
403-010 ISR. SUELDOS Y SALARIOS
403-011 3% SOBRE NOMINAS D.F.
404 IMPUESTO AL VALOR AGREGADO
404-001 IVA TRASLADADO CREDITO
404-002 IVA TRASLADADO COBRADO
450 IMPUESTO SOBRE LA RENTA POR PAGAR
450-001 ISR PAGOS PROVISIONALES
450-002 ISR DEL EJERCICIO
455 PTU POR PAGAR
455-001 PTU POR PAGAR
600 RESERVA PARA PRIMA DE ANTIGÜEDAD
600-001 RESERVA PARA PRIMA DE ANTIGÜEDAD
700 CAPITAL SOCIAL
700-001 CAPITAL SOCIAL
701 APORTACIONES P/FUT. AUMENTOS DE CAPITAL
701-001 APORTACIONES P/FUT. AUMENTOS DE CAPITAL
702 PRIMA EN COLOCACIÓN DE ACCIONES
702-001 PRIMA EN COLOCACIÓN DE ACCIONES
703 RESERVA LEGAL
703-001 RESERVA LEGAL
704 RESULTADO DE EJERCICIOS ANTERIORES
704-001 RESULTADO DE EJERCICIOS ANTERIORES
800 VENTAS
800-001 VENTAS
802 DECUENTOS SOBRE VENTAS 762,615.00
802-001 DESCUENTO SOBRE VENTAS 762,615.00
803 DEVOLUCIONES SOBRE VENTAS 473,796.00
803-001 DEVOLUCIONES SOBRE VENTAS 473,796.00
900 COSTO DE VENTAS 18,824,606.12
901 COMPRAS 8,965,638.00
901-001 COMPRAS 8,965,638.00
902 GASTOS DE FABRICACION 7,501,488.12
902-001 MANO DE OBRA INDIRECTA 3,916,141.00
902-002 GRATIFICACIONES 104,904.57
902-003 GRATIFICACIONES NO DEDUCIBLES 106,009.43
902-004 TIEMPO EXTRA 1,694.85
902-005 TIEMPO EXTRA NO DEDUCIBLES 10,485.15
902-006 PRIMA VACACIONAL 15,699.25
902-007 PRIMA VACACIONAL NO DEDUCIBLES 3,060.75
902-008 INDEMNIZACIONES 40,274.30
902-009 INDEMNIZACIONES NO DEDUCIBLES 45,415.70
902-010 SEGURO SOCIAL 652,516.00
902-011 INFONAVIT 450,731.00
902-012 SAR 189,569.00
902-013 3% SOBRE NOMINAS 188,359.00
902-014 ENERGIA ELECTRICA 35,478.00
902-015 MATERIALES AUXILIARES DE PROD. 219,260.00
902-016 SEGUROS Y FIANZAS 210,725.00
902-017 MANTENIMIENTO Y CONSERVACION 272,524.00
902-018 VIGILANCIA 29,372.00
902-019 TELEFONOS 10,121.00
902-020 COMBUSTIBLE 61,137.00
902-021 ROPA DE TRABAJO 29,148.00
902-022 HERRAMIENTAS 41,026.00
902-023 PRIMA DE ANTIGÜEDAD 46,120.00
902-024 IMPUESTO PREDIAL 125,345.00
902-025 AGUA 62,569.00
902-026 GASTOS LEGALES 35,896.00
902-027 PAPELERIA 86,852.00
902-028 DEPRECIACION EDIFICIO 112,519.13
902-029 DEPRECIACION MAQ Y EQUIPO 398,535.99
903 MANO DE OBRA 3,856,180.00
903-001 MANO DE OBRA 3,856,180.00
910 GASTOS DE ADMINISTRACIÓN 13,857,614.82
910-001 SUELDO 9,508,106.00
910-002 GRATIFICACIONES 590,213.32
910-003 GRATIFICACIONES NO DEDUCIBLES 110,960.68
910-004 PRIMA VACACIONAL 18,862.98
910-005 PRIMA VACACIONAL NO DEDUCIBLES 21,271.02
910-006 SEGURO SOCIAL 862,508.00
910-007 INFONAVIT 586,428.00
910-008 SAR 246,489.00
910-009 3% SOBRE NOMINAS 245,689.00
910-010 CUOTAS Y SUSCRIPCIONES 101,142.00
910-011 ENERGIA ELECTRICA 41,184.00
910-012 SEGUROS Y FIANZAS 48,130.00
910-013 TELEFONOS Y CORREOS 61,641.00
910-014 GASTOS DE VIAJE 113,362.00
910-015 HONORARIOS PERSONAS FISICAS 90,000.00
910-016 HONORARIOS AL CONSEJO 60,000.00
910-017 PAPELERIA Y ART DE ESCRITORIO 159,617.00
910-018 FOTOCOPIAS 8,000.00
910-019 MANTENIMIENTO DE EQUIPO DE OFICINA 60,654.50
910-020 PRIMA DE ANTIGÜEDAD 50,125.00
910-021 AGUA 15,816.00
910-022 COMBUSTIBLE 20,016.00
910-023 VIATICOS Y GASTOS DE VIAJE 4,120.00
910-024 CORREOS 4,810.00
910-025 AMORTIZACION DE GASTOS DE ORGANIZACIÓN 11,202.25
910-026 RECARGOS DE CONTRIBUCIONES 52,849.00
910-027 DEPRECIACION DE EDIFICIO 17,739.91
910-028 DEPRECIACION DE EQUIPO DE OFICINA 71,916.56
910-029 DEPRECIACION DE EQUIPO DE COMPUTO 617,044.00
910-030 DEPRECIACION DE EQUIPO DE TRANSPORTE 20,208.60
910-031 SERVICIO DE INTERNET 5,589.00
910-032 GASTOS NO DEDUCIBLES 31,920.00
910-033 COMISIONES BANCARIAS 0.00
920 GASTOS DE VENTA 7,567,106.83
920-001 SUELDO 4,345,372.00
920-002 GRATIFICACIONES 65,033.13
920-003 GRATIFICACIONES NO DEDUCIBLES 35,141.87
920-004 PRIMA VACACIONAL 9,597.40
920-005 PRIMA VACACIONAL NO DEDUCIBLES 10,822.60
920-006 SEGURO SOCIAL 1,390,519.04
920-007 INFONAVIT 220,130.00
920-008 SAR 84,596.00
920-009 3% SOBRE NOMINAS 85,960.00
920-010 FORMAS IMPRESAS 31,020.00
920-011 SEGUROS Y FIANZAS 81,147.00
920-012 INDEMNIZACIONES 17,912.17
920-013 INDEMNIZACIONES NO DEDUCIBLES 20,198.83
920-014 TELEFONOS 70,169.00
920-015 GASTOS DE VIAJE 143,320.00
920-016 COMBUSTIBLES Y LUBRICANTES 85,975.00
920-017 MTTO. Y CONSERVACIÓN DE EQPO. DE TRANSPORTE 81,369.00
920-018 MTTO. Y CONSERVACIÓN DE EQPO. D E OFICINA 26,875.00
920-019 ESTIMACION PARA CTAS INCOBRABLES 37,120.00
920-020 ARRENDAMEINTO PERSONAS FISICAS 280,000.00
920-021 PUBLICIDAD 101,126.00
920-022 PRIMAS DE ANTIGÜEDAD 27,135.00
920-023 PASAJES 41,140.00
920-024 FLETES 175,845.00
920-025 AMORTIZACION DE GASTOS DE INSTALACIÓN 0.00
920-026 DEPRECIACION DE EQUIPO DE TRANSPORTE 60,194.40
920-027 DEPRECIACION DE QUIPO DE OFICINA 13,698.39
920-028 GASTOS NO DEDUCIBLES 25,690.00
930 GASTOS FINANCIEROS 1,491,368.00
930-001 INTERESES 1,477,273.00
930-002 COMISION DE CHEQUES DEVUELTOS 6,424.69
930-003 COMISION DE CHEQUES EXPEDIDOS 7,670.31
940 OTROS GASTOS 0.00
940-001 COSTO DE VENTA DE ACTIVO FIJO 0.00
950 OTROS PRODUCTOS
950-001 VENTA EN PUBLICIDAD EN CAMIONETAS
950-002 VENTA DE DESPERDICIO
950-003 VENTA DE ACTIVO FIJO
960 PRODUCTOS FINANCIEROS
960-001 INTERESES GANADOS EN INVERSIONES
980 PROVISION DE ISR 890,675.00
980-001 PROVISION DE ISR 890,675.00
981 ISR DIFERIDO A RESULTADOS
981-001 ISR DIFERIDO A RESULTADOS
990 PROVISION DE PTU 347,185.00
990-001 PROVISION DE PTU 347,185.00
SUMAS 81,891,058.57
1,039,717.91
NZA DE COMPROBACIÓ 2021
SALDO 2020 SALDO 2021
CARGO ABONO
HABER DEBE HABER
0.00 0.00 60,000.00
0.00 0.00 25,000.00
0.00 0.00 15,000.00
0.00 0.00 20,000.00
105,689,562.00 105,754,328.00 -23,966.00
105,689,562.00 105,754,328.00 -23,966.00
86,672.66 44,277.61 558,664.57
86,672.66 44,277.61 558,664.57
55,232,206.60 52,010,155.00 4,027,842.60
1,968,205.60 1,651,940.00 371,402.60
5,691,547.00 5,424,156.00 330,756.00
4,562,581.00 4,397,893.00 217,590.00
3,249,655.00 3,077,005.00 185,128.00
1,229,653.00 699,963.00 549,501.00
9,849,390.00 9,559,267.00 395,962.00
5,362,633.00 5,037,808.00 389,056.00
10,228,447.00 10,012,353.00 321,900.00
2,358,655.00 2,248,876.00 143,480.00
319,745.00 228,129.00 155,752.00
3,207,456.00 3,094,747.00 125,803.00
1,227,655.00 725,996.00 532,560.00
1,229,336.00 1,147,389.00 101,848.00
3,251,552.00 3,210,313.00 60,140.00
562,650.00 518,391.00 75,160.00
118,655.00 200,500.00 -28,616.00
814,391.00 775,429.00 100,420.00
3,846,598.00 2,658,445.00 1,490,630.00
456,897.00 78,043.00 405,310.00
336,985.00 273,579.00 90,000.00
456,897.00 375,484.00 101,310.00
436,985.00 342,740.00 130,135.00
598,625.00 593,925.00 51,200.00
478,216.00 218,216.00 300,000.00
756,241.00 719,431.00 87,500.00
325,752.00 57,027.00 325,175.00
344,127.00 0.00 412,127.00
25,000.00 0.00 25,000.00
20,500.00 0.00 20,500.00
0.00 0.00 45,000.00
0.00 0.00 23,000.00
18,000.00 0.00 18,000.00
225,397.00 0.00 225,397.00
55,230.00 0.00 55,230.00
0.00 0.00
0.00 0.00
0.00 0.00
4,209,467.00 4,106,774.00 102,693.00
102,693.00 0.00 102,693.00
4,106,774.00 4,106,774.00 0.00
431,290.00 242,453.00 127,970.00 316,807.00
431,290.00 242,453.00 127,970.00 316,807.00
11,405,221.25 9,610,414.00 4,622,956.25
11,405,221.25 9,610,414.00 4,622,956.25
7,459,623.00 7,494,103.00 1,419,995.00
7,459,623.00 7,494,103.00 1,419,995.00
7,494,103.00 6,881,587.00 3,700,291.00
7,494,103.00 6,881,587.00 3,700,291.00
747,300.00 447,300.00 0.00 300,000.00
747,300.00 447,300.00 300,000.00
501,378.00 615,427.00 127,750.00
501,378.00 615,427.00 127,750.00
870,805.56 559,596.00 494,084.56
870,805.56 559,596.00 494,084.56
1,288,655.99 1,288,655.99 0.00
1,256,870.00 1,256,870.00 0.00
31,785.99 31,785.99 0.00
0.00 0.00 12,000,000.00
0.00 0.00 12,000,000.00
0.00 0.00 2,900,890.00
0.00 0.00 2,900,890.00
75,000.00 1,600,000.00 5,405,000.00
75,000.00 1,600,000.00 5,405,000.00
150,250.00 0.00 980,250.00
150,250.00 0.00 980,250.00
1,800,000.00 0.00 2,430,000.00
1,800,000.00 0.00 2,430,000.00
0.00 0.00 1,195,000.00
0.00 0.00 1,195,000.00
885,942.56 138,900.00 1,024,842.56
885,942.56 138,900.00 1,024,842.56
2,837,903.33 871,466.67 575,200.00 2,541,636.66
2,837,903.33 871,466.67 575,200.00 2,541,636.66
468,873.75 87,973.00 556,846.75
468,873.75 87,973.00 556,846.75
274,968.75 300,180.00 575,148.75
274,968.75 300,180.00 575,148.75
63,787.50 209,460.00 273,247.50
63,787.50 209,460.00 273,247.50
300,500.00 0.00 300,500.00
300,500.00 0.00 300,500.00
0.00 0.00 224,045.00
224,045.00
77,482.23 22,404.00 99,886.23
77,482.23 22,404.00 99,886.23
0.00 15,906.00 15,906.00
0.00 15,906.00 15,906.00
412,410.00 115,465.00 412,410.00
412,410.00 115,465.00 412,410.00
100,000.00 1,504,588.06 1,857,693.22
100,000.00 250,000.00
1,504,588.06 1,607,693.22
1,500,000.00 1,500,000.00 4,000,000.00 4,000,000.00
1,500,000.00 1,500,000.00 4,000,000.00 4,000,000.00
15,549,094.00 13,760,274.00 10,096,048.80 11,884,868.80
1,026,549.00 29,339.00 58,963.00 1,056,173.00
2,044,809.00 230,548.00 116,897.00 1,931,158.00
135,325.00 115,846.00 1,569,269.00 1,588,748.00
26,549.00 16,879.00 1,175,256.00 1,184,926.00
125,964.00 125,964.00 1,284,169.00 1,284,169.00
2,006,987.00 1,856,327.00 653,594.80 804,254.80
5,269.00 45,538.00 35,269.00 -5,000.00
2,659,789.00 2,395,412.00 235,646.00 500,023.00
2,359,624.00 2,426,873.00 392,495.00 325,246.00
1,095,987.00 82,923.00 12,456.00 1,025,520.00
2,789,265.00 3,626,914.00 2,979,365.00 2,141,716.00
1,272,977.00 2,783,057.00 1,510,080.00 0.00
0.00 24,654.00 72,589.00 47,935.00
1,033,053.00 1,562,563.25 1,520,979.40 991,469.15
52,365.00 125,356.00 132,417.00 59,426.00
22,569.00 113,599.00 206,698.08 115,668.08
13,647.25 371,147.25 357,500.00 0.00
45,897.00 72,884.00 56,987.00 30,000.00
43,398.00 143,742.00 159,639.00 59,295.00
48,597.00 95,494.00 106,897.00 60,000.00
740,252.01 151,142.57 75,426.00 664,535.44
16,225.00 302,225.00 286,000.00 0.00
14,205.74 79,576.43 67,915.32 2,544.63
35,897.00 107,397.00 71,500.00 0.00
0.00 0.00 0.00 0.00
1,465,069.30 17,633,118.99 18,350,444.37 2,182,394.68
418,957.56 5,622,418.88 5,839,531.88 636,070.56
79,801.44 1,814,288.55 1,946,510.63 212,023.52
96,040.30 0.00 0.00 96,040.30
3,697.00 47,127.00 45,000.00 1,570.00
15,987.00 85,375.00 79,458.00 10,070.00
9,569.00 33,069.00 30,000.00 6,500.00
2,895.00 24,808.00 24,430.00 2,517.00
92,810.00 977,912.10 1,064,626.30 179,524.20
189,659.00 2,368,144.93 2,635,022.78 456,536.85
389,756.00 5,014,014.00 5,072,707.00 448,449.00
165,897.00 1,645,961.53 1,613,157.79 133,093.26
409,394.00 8,716,132.41 8,716,132.41 409,394.00
0.00 0.00 0.00 0.00
409,394.00 8,716,132.41 8,716,132.41 409,394.00
890,675.00 890,675.00 509,902.75 509,902.75
0 0.00 110,658.74 110,658.74
890,675.00 890,675.00 399,244.01 399,244.01
347,185.00 347,185.00 542,600.00 542,600.00
347,185.00 347,185.00 542,600.00 542,600.00
344,665.00 35,988.00 165,820.00 474,497.00
344,665.00 35,988.00 165,820.00 474,497.00
8,000,000.00 4,000,000.00 12,000,000.00
8,000,000.00 4,000,000.00 12,000,000.00
0.00 1,000,000.00 1,000,000.00
0.00 1,000,000.00 1,000,000.00
0.00 800,000.00 800,000.00
0.00 800,000.00 800,000.00
119,997.31 65,179.05 185,176.36
119,997.31 65,179.05 185,176.36
1,189,693.16 65,179.05 1,039,717.91 2,164,232.02
1,189,693.16 65,179.05 1,039,717.91 2,164,232.02
45,035,400.68 45,035,400.68 88,653,434.10 88,653,434.10
45,035,400.68 45,035,400.68 88,653,434.10 88,653,434.10
962,615.00 762,615.00 962,615.00
962,615.00 762,615.00 962,615.00
673,796.00 473,796.00 673,796.00
673,796.00 473,796.00 673,796.00
36,861,321.13 18,824,606.12 36,861,321.13
9,413,791.00 8,965,638.00 9,413,791.00
9,413,791.00 8,965,638.00 9,413,791.00
15,467,870.89 7,501,488.12 15,467,870.89
3,968,900.67 3,916,141.00 3,968,900.67
194,090.91 104,904.57 194,090.91
196,135.09 106,009.43 196,135.09
4,449.04 1,694.85 4,449.04
27,523.96 10,485.15 27,523.96
43,459.15 15,699.25 43,459.15
8,472.85 3,060.75 8,472.85
56,400.00 40,274.30 56,400.00
63,600.00 45,415.70 63,600.00
2,269,129.48 652,516.00 2,269,129.48
914,754.80 450,731.00 914,754.80
369,587.70 189,569.00 369,587.70
560,011.79 188,359.00 560,011.79
58,078.00 35,478.00 58,078.00
422,953.00 219,260.00 422,953.00
270,321.33 210,725.00 270,321.33
302,825.69 272,524.00 302,825.69
32,569.00 29,372.00 32,569.00
9,589.00 10,121.00 9,589.00
7,592.00 61,137.00 7,592.00
25,890.00 29,148.00 25,890.00
32,569.00 41,026.00 32,569.00
56,378.00 46,120.00 56,378.00
4,601,419.70 125,345.00 4,601,419.70
107,412.00 62,569.00 107,412.00
62,989.73 35,896.00 62,989.73
100,549.00 86,852.00 100,549.00
125,020.00 112,519.13 125,020.00
575,200.00 398,535.99 575,200.00
14,352,502.50 3,856,180.00 14,352,502.50
14,352,502.50 3,856,180.00 14,352,502.50
26,890,283.85 13,857,614.82 26,890,283.85
19,317,546.15 9,508,106.00 19,317,546.15
707,420.29 590,213.32 707,420.29
132,995.71 110,960.68 132,995.71
30,743.64 18,862.98 30,743.64
34,668.36 21,271.02 34,668.36
2,541,709.00 862,508.00 2,541,709.00
988,923.11 586,428.00 988,923.11
400,341.78 246,489.00 400,341.78
603,580.95 245,689.00 603,580.95
129,337.00 101,142.00 129,337.00
2,800.00 41,184.00 2,800.00
55,208.86 48,130.00 55,208.86
76,543.00 61,641.00 76,543.00
123,456.00 113,362.00 123,456.00
450,000.00 90,000.00 450,000.00
80,000.00 60,000.00 80,000.00
258,765.00 159,617.00 258,765.00
1,000.00 8,000.00 1,000.00
197,028.50 60,654.50 197,028.50
76,278.00 50,125.00 76,278.00
16,120.00 15,816.00 16,120.00
850.00 20,016.00 850.00
80,483.00 4,120.00 80,483.00
5,642.00 4,810.00 5,642.00
22,404.00 11,202.25 22,404.00
31,000.00 52,849.00 31,000.00
13,880.00 17,739.91 13,880.00
79,364.00 71,916.56 79,364.00
300,180.00 617,044.00 300,180.00
62,838.00 20,208.60 62,838.00
23,287.50 5,589.00 23,287.50
45,890.00 31,920.00 45,890.00
0.00 0.00 0.00
20,167,918.25 7,567,106.83 20,167,918.25
14,824,214.98 4,345,372.00 14,824,214.98
136,733.49 65,033.13 136,733.49
73,886.51 35,141.87 73,886.51
13,223.92 9,597.40 13,223.92
14,912.08 10,822.60 14,912.08
1,821,606.85 1,390,519.04 1,821,606.85
734,344.87 220,130.00 734,344.87
296,696.82 84,596.00 296,696.82
449,565.05 85,960.00 449,565.05
53,790.00 31,020.00 53,790.00
128,900.00 81,147.00 128,900.00
70,500.00 17,912.17 70,500.00
79,500.00 20,198.83 79,500.00
65,435.00 70,169.00 65,435.00
186,000.00 143,320.00 186,000.00
115,689.00 85,975.00 115,689.00
112,345.00 81,369.00 112,345.00
0.00 26,875.00 0.00
157,970.00 37,120.00 157,970.00
300,000.00 280,000.00 300,000.00
181,148.00 101,126.00 181,148.00
33,164.00 27,135.00 33,164.00
10,364.00 41,140.00 10,364.00
120,987.00 175,845.00 120,987.00
15,906.00 0.00 15,906.00
146,622.00 60,194.40 146,622.00
8,609.00 13,698.39 8,609.00
15,804.68 25,690.00 15,804.68
634,862.62 1,491,368.00 634,862.62
559,596.00 1,477,273.00 559,596.00
7,254.56 6,424.69 7,254.56
68,012.06 7,670.31 68,012.06
728,533.33 0.00 728,533.33
728,533.33 0.00 728,533.33
78,130.00 78,130.00 1,857,647.54 1,857,647.54
31,170.00 31,170.00 845,177.94 845,177.94
46,960.00 46,960.00 112,469.60 112,469.60
0.00 0.00 900,000.00 900,000.00
25,689.00 25,689.00 76,338.54 76,338.54
25,689.00 25,689.00 76,338.54 76,338.54
1,687,900.00 890,675.00 1,687,900.00
1,687,900.00 890,675.00 1,687,900.00
115,465.00 115,465.00 412,410.00 412,410.00
115,465.00 115,465.00 412,410.00 412,410.00
542,600.00 347,185.00 542,600.00
542,600.00 347,185.00 542,600.00
3,668,090.00
1,850,000.00
AJUSTES SALDOS AJUSTADOS
DEBE HABER DEBE HABER
0.00 13,437.90 46,562.10
3,489.00 21,511.00
6,468.90 8,531.10
3,480.00 16,520.00
6,500.00 -110,430.00 92,964.00
6,500.00 - 110,430.00 92,964.00
9,659.39 5,512.74 562,811.22
9,659.39 5,512.74 562,811.22
-56,986.46 74,250.00 3,896,606.14
371,402.60
- 45,350.00 285,406.00
217,590.00
185,128.00
549,501.00
395,962.00
389,056.00
321,900.00
143,480.00
74,250.00 81,502.00
125,803.00
532,560.00
101,848.00
60,140.00
75,160.00
- 11,636.46 -40,252.46
100,420.00
0.00 0.00 1,490,630.00
405,310.00
90,000.00
101,310.00
130,135.00
51,200.00
300,000.00
87,500.00
325,175.00
13,437.90 0.00 425,564.90
25,000.00
20,500.00
45,000.00
23,000.00
18,000.00
225,397.00
55,230.00
3,489.00 3,489.00
6,468.90 6,468.90
3,480.00 3,480.00
858.07 0.00 103,551.07
858.07 103,551.07
0.00
0.00 -143,014.90 173,792.10
- 143,014.90 173,792.10
0.00 14,758.59 4,608,197.66
14,758.59 4,608,197.66
0.00 0.00 1,419,995.00
1,419,995.00
0.00 276,234.78 3,424,056.22
276,234.78 3,424,056.22
0.00 0.00 300,000.00
300,000.00
0.00 2,143.80 125,606.20
2,143.80 125,606.20
0.00 -41,026.55 535,111.11
- 41,026.55 535,111.11
6,712.74 0.00 6,712.74
0.00
6,712.74 6,712.74
0.00 0.00 12,000,000.00
12,000,000.00
0.00 0.00 2,900,890.00
2,900,890.00
0.00 0.00 5,405,000.00
5,405,000.00
85,000.00 0.00 1,065,250.00
85,000.00 1,065,250.00
0.00 0.00 2,430,000.00
2,430,000.00
0.00 0.00 1,195,000.00
1,195,000.00
-5,459.06 1,019,383.50
- 5,459.06 1,019,383.50
0.00 -136,870.00 2,404,766.66
- 136,870.00 2,404,766.66
-8,097.50 548,749.25
- 8,097.50 548,749.25
-31,305.00 543,843.75
- 31,305.00 543,843.75
-2,910.00 270,337.50
- 2,910.00 270,337.50
0.00 128,500.00 172,000.00
128,500.00 172,000.00
0.00 0.00 224,045.00
224,045.00
-11,201.75 88,684.48
- 11,201.75 88,684.48
-13,756.00 2,150.00
- 13,756.00 2,150.00
0.00 0.00 412,410.00
412,410.00
0.00 0.00 1,857,693.22
250,000.00
1,607,693.22
0.00 0.00 4,000,000.00
4,000,000.00
-115,690.00 0.00 12,000,558.80
1,056,173.00
1,931,158.00
1,588,748.00
1,184,926.00
1,284,169.00
804,254.80
-5,000.00
- 115,690.00 615,713.00
325,246.00
1,025,520.00
2,141,716.00
0.00
47,935.00
11,600.00 1,614,805.00 2,594,674.15
11,600.00 71,026.00
115,668.08
0.00
11,600.00 18,400.00
3,205.00 62,500.00
60,000.00
664,535.44
0.00
2,544.63
0.00
1,600,000.00 1,600,000.00
98,470.29 567,209.92 2,651,134.31
289,495.10 925,565.66
172,120.22 384,143.74
96,040.29 0.01
1,570.00
542.00 10,612.00
6,500.00
2,430.00 6,000.00 6,087.00
16,371.83 195,896.03
67,472.54 524,009.39
2,430.00 450,879.00
12,778.23 145,871.49
10,241.38 84,629.39 483,782.01
0.00
10,241.38 84,629.39 483,782.01
0.00 0.00 509,902.75
110,658.74
399,244.01
0.00 0.00 542,600.00
542,600.00
0.00 0.00 474,497.00
474,497.00
0.00 12,000,000.00
12,000,000.00
1,000,000.00 0.00
1,000,000.00 0.00
0.00 800,000.00
800,000.00
12,799.79 197,976.15
12,799.79 197,976.15
612,799.79 0.00 1,551,432.23
612,799.79 1,551,432.23
0.00 -49,128.85 88,604,305.25
- 49,128.85 88,604,305.25
64,008.62 10,134.00 1,016,489.62
64,008.62 10,134.00 1,016,489.62
10,134.00 0.00 683,930.00
10,134.00 683,930.00
151,973.15 37,013,294.28
0.00 0.00 9,413,791.00
9,413,791.00
-139,020.22 0.00 15,328,850.67
3,968,900.67
194,090.91
196,135.09
4,449.04
27,523.96
43,459.15
8,472.85
56,400.00
63,600.00
2,269,129.48
914,754.80
369,587.70
560,011.79
58,078.00
422,953.00
270,321.33
2,762.93 305,588.62
32,569.00
9,589.00
7,592.00
25,890.00
32,569.00
56,378.00
4,601,419.70
107,412.00
62,989.73
100,549.00
- 4,913.15 120,106.85
- 136,870.00 438,330.00
0.00 0.00 14,352,502.50
14,352,502.50
762,621.85 218,124.10 27,434,781.60
19,317,546.15
707,420.29
132,995.71
30,743.64
34,668.36
289,495.10 96,040.29 2,735,163.81
67,472.54 3,000.00 1,053,395.65
16,371.83 2,000.00 414,713.61
12,778.23 616,359.18
129,337.00
2,800.00
117,083.81 172,292.67
76,543.00
30,027.78 153,483.78
450,000.00
80,000.00
5,000.00 263,765.00
1,000.00
117,083.81 79,944.69
76,278.00
16,120.00
850.00
80,483.00
5,642.00
- 11,201.75 11,202.25
31,000.00
- 545.91 13,334.09
- 6,478.00 72,886.00
- 31,305.00 268,875.00
- 873.00 61,965.00
23,287.50
272,196.22 318,086.22
2,600.00 2,600.00
-114,783.60 0.00 20,053,134.65
14,824,214.98
136,733.49
73,886.51
13,223.92
14,912.08
1,821,606.85
734,344.87
296,696.82
449,565.05
53,790.00
2,143.80 131,043.80
70,500.00
79,500.00
65,435.00
186,000.00
115,689.00
- 2,037.00 110,308.00
16,880.50 16,880.50
- 143,014.90 14,955.10
300,000.00
25,000.00 206,148.00
33,164.00
10,364.00
120,987.00
- 13,756.00 2,150.00
146,622.00
8,609.00
15,804.68
-41,026.55 30,027.78 563,808.29
- 41,026.55 30,027.78 488,541.67
7,254.56
68,012.06
0.00 0.00 728,533.33
728,533.33
0.00 0.00 1,857,647.54
845,177.94
112,469.60
900,000.00
0.00 16,159.39 92,497.93
16,159.39 92,497.93
0.00 0.00 1,687,900.00
1,687,900.00
0.00 0.00 412,410.00
412,410.00
0.00 0.00 542,600.00
542,600.00
3.00
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V
AUDITORIA AL 31 DE DICIEMBRE DE 2021
INTEGRACIÓN DE COSTO DE VENTAS
SALDOS AL
CONCEPTO
12/31/2020 12/31/2021
@ c
INV. INICIAL DE MAT. PRIMA ✓✓ 1,985,328.00 ✓✓ 2,828,149.00
@ Auditoria anterior
✓✓ Datos correctos
c Cotejado con auxiliares
μ Calculos y sumas verificadas
Corte de suma parcial
Corte de suma total
AJUSTES
SALDOS AJUSTADOS
DEBE HABER
2,828,149.00
9,413,791.00
14,758.59 4,608,197.66
7,633,742.34
14,352,502.50
- 139,020.22 15,328,850.67
37,315,095.50
1,454,475.00
1,419,995.00
37,349,575.50
3,087,775.00
276,234.78 3,424,056.22
37,013,294.28
μ
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V EE
Auditoria al 31 de Diciembre del 2021 INICIALES FECHA
CÉDULA SUMARIA DE ISR Y PTU PREP. JAHG
REV.
@ Auditoria anterior
✓✓ Datos correctos
c Cotejado con auxiliares
μ Calculos y sumas verificadas
Corte de suma parcial
Corte de suma total
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V EE-1
Auditoria al 31 de Diciembre del 2021 INICIALES FECHA
CEDULA DE DETERMINACIÓN DE DEDUCCIÓN DE INVERSIONES PREP. JAHG
REV.
MAQUINARIA Y EQUIPO 28-Jan-14 ✓✓ 350,000.00 10% ✓✓ 35,000.00 2,916.67 12 ✓✓ 35,000.00 84.519052 113.018000 1.3371 ✓✓ 46,798.50
3-Sep-15 ✓✓ 1,380,000.00 10% ✓✓ 138,000.00 11,500.00 12 ✓✓ 138,000.00 87.752419 113.018000 1.2879 ✓✓ 177,730.20
14-Sep-15 ✓✓ 2,250,000.00 10% ✓✓ 225,000.00 18,750.00 12 ✓✓ 225,000.00 87.752419 113.018000 1.2879 ✓✓ 289,777.50
14-Sep-15 ✓✓ 200,000.00 10% ✓✓ 20,000.00 1,666.67 12 ✓✓ 20,000.00 87.752419 113.018000 1.2879 ✓✓ 25,758.00
8-May-17 ✓✓ 850,000.00 10% ✓✓ 85,000.00 7,083.33 12 ✓✓ 85,000.00 94.725494 113.018000 1.1931 ✓✓ 101,413.50
10-Aug-18 ✓✓ 300,000.00 10% ✓✓ 30,000.00 2,500.00 12 ✓✓ 30,000.00 100.492000 113.018000 1.1246 ✓✓ 33,738.00
6-Jun-21 ✓✓ 75,000.00 10% ✓✓ 7,500.00 625.00 6 ✓✓ 3,750.00 113.018000 114.601000 1.0140 ✓✓ 3,802.50
5,405,000.00 540,500.00 536,750.00 679,018.20
m m m m
EQUIPO DE TRANSPORTE 15-Mar-20 ✓✓ 630,000.00 25% ✓✓ 157,500.00 13,125.00 12 ✓✓ 157,500.00 106.838000 113.018000 1.0578 ✓✓ 166,603.50
6-Jun-21 ✓✓ 1,800,000.00 25% ✓✓ 450,000.00 37,500.00 6 ✓✓ 225,000.00 113.018000 114.601000 1.0140 ✓✓ 228,150.00
2,430,000.00 607,500.00 382,500.00 394,753.50
m m m m
EQUIPO DE COMPUTO 10-Nov-19 ✓✓ 760,000.00 30% ✓✓ 228,000.00 19,000.00 12 ✓✓ 228,000.00 105.346000 113.018000 1.0728 ✓✓ 244,598.40
2-Jan-20 ✓✓ 435,000.00 30% ✓✓ 130,500.00 10,875.00 12 ✓✓ 130,500.00 106.447000 113.018000 1.0617 ✓✓ 138,551.85
1,195,000.00 358,500.00 358,500.00 383,150.25
m m m m
MOBILIARIO Y EQUIPO DE OFICINA 28-Jan-14 ✓✓ 460,000.00 10% ✓✓ 46,000.00 3,833.33 12 ✓✓ 46,000.00 84.519052 113.018000 1.3371 ✓✓ 61,506.60
15-Jan-15 ✓✓ 370,000.00 10% ✓✓ 37,000.00 3,083.33 12 ✓✓ 37,000.00 87.110103 113.018000 1.2974 ✓✓ 48,003.80
15-Jan-21 ✓✓ 12,000.00 10% ✓✓ 1,200.00 100.00 11 ✓✓ 1,100.00 110.210000 113.682000 1.0315 ✓✓ 1,134.65
2-Jun-21 ✓✓ 35,500.00 10% ✓✓ 3,550.00 295.83 6 ✓✓ 1,775.00 113.018000 114.601000 1.0140 ✓✓ 1,799.85
13-Jun-21 ✓✓ 46,000.00 10% ✓✓ 4,600.00 383.33 6 ✓✓ 2,300.00 113.018000 114.601000 1.0140 ✓✓ 2,332.20
5-Aug-21 ✓✓ 28,900.00 10% ✓✓ 2,890.00 240.83 4 ✓✓ 963.33 113.899000 115.561000 1.0145 ✓✓ 977.30
16-Nov-21 ✓✓ 27,850.00 10% ✓✓ 2,785.00 232.08 1 ✓✓ 232.08 116.884000 116.884000 1.0000 ✓✓ 232.08
30-Sep-21 ✓✓ 85,000.00 10% ✓✓ 8,500.00 708.33 3 ✓✓ 2,125.00 114.601000 115.561000 1.0083 ✓✓ 2,142.64
1,065,250.00 106,525.00 91,495.42 118,129.12
m m m m
Datos correctos
Calculos y sumas verificadas
Corte de suma parcial
Corte de suma total
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V EE-4
Auditoria al 31 de Diciembre del 2021 INICIALES FECHA
CEDULA DE DETERMINACIÓN DE LA AMORTIZACIÓN EN CARGOS DIFEREIDOS PREP. JAHG
REV.
INPC
FECHA DE MESES DE USO AMORTIZACIÓN FACTOR DE
CONCEPTO MOI AMORTIZACIÓN
ADQUISICIÓN DEL EJERCICIO DEL EJERCICIO AJUSTE
MES ADQ. 1/2 PERIODO U.
GASTOS DE ORGANIZACIÓN 15-Jan-14 ✓✓ 224,045.00 12 ✓✓ 11,202.25 Jan-14 84.5191 Jun-21 113.0180 1.3371 ✓✓ 14,978.53
GASTOS DE INSTALACIÓN 2-Sep-21 ✓✓ 150,000.00 3 ✓✓ 1,875.00 Sep-21 ### Oct-21 115.5610 1.0083 ✓✓ 1,890.56
17-Sep-21 ✓✓ 22,000.00 3 ✓✓ 275.00 Sep-21 ### Oct-21 115.5610 1.0083 ✓✓ 277.28
172,000.00 2,150.00 2,167.85
m m m
✓✓ Datos correctos
μ Calculos y sumas verificadas
Corte de suma parcial
Corte de suma total
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V EE-3
Auditoria al 31 de Diciembre del 2021 INICIALES FECHA
CEDULA DE DETERMIANCIÓN DE AJUSTE ANUAL POR INFLACIÓN PREP. JAHG
REV.
NO DEDUCIBLES ✓✓ 0.00
PS NO DEDUCIBLE ✓✓ 295,731.90
MAS:
DEDUCCIÓN DE INVERSIONES 1,354,087.61 EE-2
DEDUCCION DE EDIFICIO ✓✓ 173,691.41
DEDUCCIÓN DE MAQUINARIA ✓✓ 679,018.20
SEGUROS PAG. POR ANTICIPADO ✓✓ 501,378.00
✓✓ Datos correctos
μ Calculos y sumas verificadas
Corte de suma parcial
Corte de suma total
INDUSTRIAS AGUILAS BLANCAS, S.A DE C.V EE-7
Auditoria al 31 de Diciembre del 2021 INICIALES FECHA
DETERMINACIÓN DEL RESULTADO FISCAL PREP.
REV.
INGRESOS ACUMULABLES
VENTAS 88,604,305.25
PRODUCTOS FINANCIEROS 92,497.93
OTROS PRODUCTOS 957,647.56
AJUSTE ANUAL INFLACIÓN ACUMULABLE 769,964.70
GANANCIA EN VENTA DE ACTIVO FIJO 256,742.67
90,681,158.11
m
DEDUCCIONES AUTORIZADAS
SALDOS
REFERENCIA CONCEPTO
AJUSTADOS
VENTAS ###
DESCUENTO SOBRE VENTAS 1,016,489.62
10 DEVOLUCIONES SOBRE VENTAS 683,930.00
VENTAS NETAS ###
GASTOS DE OPERACIÓN
30 GASTOS DE ADMINISTRACIÓN ###
40 GASTOS DE VENTA ###