Gastos Consulares

Costo Uni. en $us

Concepto

origen FOB
Cantidad

Seguros
Costo

Fletes
cafeteras 15.00 25.00 2610.00 267.53 313.2 6.04633205
lavadoras 10.00 450.00 31320.00 3210.30 3758.4 72.5559846
conservadoras 20.00 80.00 11136.00 1141.44 1336.32 25.7976834
TOTALES 45.00 555.00 45066.00 4619.27 5407.92 104.4

ASIENTOS CONTABLES

A-1
MERCADERIA EN TRANSITO
BANCO M/N

Registro por inportacion de Miami a Santa Cruz via A rica

A-2
MERCADERIA EN TRANSITO
BANCO M/N

Registro por fletes de transporte de mercaderia desde frontera

A-3
MERCADERIA EN TRANSITO
CREDITO FISCAL
BANCO M/N

registro por la nacionalizacion y el credito fiscal

A-4
Inventario de mercaderia
mercaderia en transito

Registro por el inventario de mercaderia

A-5
CAJA M/N
 Impuesto a las transacciones
costo de mercaderia vendida
cuenta por cobrar
venta
Debito Fiscal
impuesto a las transacciones por pagar
inventario de mercaderia

Registo por la venta y el inventario de mercaderia vendida

totales
 CIF FRONTERA PRACTICO N° 1

Comision bancaria

Arancel Aduanero

Comision agencia

ADUANERO

Otros Gastos
Transportes

SERVICIO
3196.77 26.10 11.3535 319.677133 6.95297765 13.9059553 40.3088803
38361.26 87.00 136.242 3836.1256 83.4357318 166.871464 483.706564
13639.56 139.20 48.4416 1363.95577 29.666038 59.3320759 171.984556
55197.59 252.30 196.0371 5519.7585 120.054747 240.109495 696

DEBE HABER

45066.00
45066.00

A rica

10131.585
10131.585

e frontera

7024.25984
9295.98166
16320.2415

al

62221.84
62221.8448

14086.9401
 1408.69401
25532.579
32869.5269
40852.1263
6104.34072
1408.69401
25532.579

vendida

207637.41 207637.41
 T/C 6.96
UTIL 1.6

Precio de Venta en Bs
Bs
CREDITO FISCAL

Costo Almacen en

Costo Almacen en

Cantidad de Ventas
Costo Unitario Bs

Venta en Bs
$us

14.73651807191 519.406577 3615.06978 241.0047 443.226946 10 4432.26946

143.0382168629 6200.37893 43154.6373 4315.46373 7936.48503 5 39682.4251
67.03581044015 2220.13473 15452.1377 772.606886 1420.88623 2 2841.77245
224.810545375 8939.92024 62221.8448 5329.07527 9800.5982 46956.4671
 UTILIDAD BRUTA
INV FINAL

IVA 14.94%
CMV

2410.04652 1205.02326 1446.02791 525.357401

21577.3187 21577.3187 12946.3912 6304.28881
1545.21377 13906.9239 927.128263 2241.52491
25532.579 36689.2659 15319.5474 9071.17112
 costo unitario $us
UNIDADES
Concepto

UNIDADES

origen FOB
PESO POR

Cantidad

Seguros
Costo
A 150.00 70.00 10500.00 140.00 146160.00 21924.00
B 70.00 35.00 2450.00 200.00 97440.00 14616.00
C 80.00 25.00 2000.00 160.00 89088.00 13363.20
TOTALES 300.00 130.00 14950.00 500.00 332688.00 49903.20

Asientos contables
DEBE
A-1
MERCADERIA EN TRANSITO 332688
BANCO M/N
Registro por importacion de artuculos desde panama

A-2
MERCADERIA EN TRANSITO 62923.52
BANCO M/N
Registro por seguros, fletes y gastos consulares

A-3
MERCADERIA EN TRANSITO 58980.77
CREDITO FISCAL 67916.58
BANCO M/N
Registro por el credito fiscal

A-4
INVENTARIO DE MERCADERIA 454592.292784
MERCADERIA EN TRANSITO
Registro por el inventario de mercaderia

A-5
CAJA M/N
 CIF FRONTERA

Comision bancaria
Gastos Consulares

Arancel Aduanero
Transportes
Fletes

4384.80 87.866109 172556.67 4567.50 3002.49 17255.67

4872.00 58.577406 116986.58 1065.75 2035.57 11698.66
3563.52 53.556485 106068.28 870.00 1845.59 10606.83
12820.32 200.00 395611.52 6503.25 6883.64 39561.15

HABER

332688

62923.52

126897.35

454592.293
 T/C 6.96
UTIL 1.4

Precio de Venta en Bs
Bs
CREDITO FISCAL

Costo Almacen en

Costo Almacen en

Costo Unitario Bs
Comision agencia

Otros Gastos

ALBOS

$us
1501.24 382.217573 750.621498 1524.7458 28737.9886 200016.401 19.049181 30.6538545
1017.78 254.811715 508.891612 729.614241 19190.8101 133568.038 54.5175666 87.7294175
922.79 232.970711 461.397003 647.422373 17386.1859 121007.854 60.5039269 97.362641
3441.82 870.00 1720.91 2901.78242 65314.98 454592.29 134.07 215.75
 UTILIDAD BRUTA
Cantidad de Ventas

INV FINAL
Venta en Bs

IVA 14.94%
CMV
30.00 919.615636 571.475431 2285.90 228.590172 28357.9625
14.00 1228.21185 763.245932 3052.98 305.298373 19225.5741
16.00 1557.80226 968.062831 3872.25 387.225132 17431.2606
60.00 3705.63 2302.78 9211.14 921.11 65014.80
 Gastos Consulares
Costo Uni. en $us

origen FOB
CONCEPTO

UNIDAD

Seguros
Costo

Fletes
A 100.00 250.00 174000.00 34800.00 10440.00 66.489362
B 50.00 180.00 62640.00 12528.00 4524.00 23.936170
C 300.00 200.00 417600.00 83520.00 29232.00 159.574468
TOTALES 450.00 630.00 654240.00 130848.00 44196.00 250.000000
 CIF FRONTERA

Comision bancaria

Arancel Aduanero

Comision agencia

LA PAZ-SANTA

Otros Gastos
Transportes

CURZ
219306.489362 9539.83 1907.97 21930.648936 953.9832287 1758.5106383 347.07447
79715.936170 2080.59 693.53 7971.593617 346.7643223 633.0638298 124.94681
530511.574468 18461.80 4615.45 53051.157447 2307.7253489 4220.4255319 832.97872
829534.000000 30082.22 7216.95 82953.400000 3608.4729000 6612.0000000 1305.00000
 T.C 6.96
UTIL 1.30

Precio de Venta en Bs
Bs
CREDITO FISCAL

Costo Almacen en
Costo Almacen en

Costo Unitario Bs

IVA 14.94%
$us

2167.76749 5235.35 36438.02 364.38 544.48 36040.828462

579.60418 1702.66 11850.48 237.01 354.15 13100.516950
4548.26414 11995.62 83489.54 278.30 415.85 87184.272148
7295.63582 18933.63 131778.04 879.69 1314.48 136325.617560
 credito fiscal + IVA

38208.59596
13680.12113
91732.53629
143621.25338
 CIF FRONTERA
Gastos Consulares
Costo Uni. en $us

origen FOB
CONCEPTO

UNIDAD

Seguros
Costo

Fletes
A 100.00 250.00 174000.00 34800.00 10440.00 66.489362 ###
B 50.00 180.00 62640.00 12528.00 4524.00 23.936170 ###
C 300.00 200.00 417600.00 83520.00 29232.00 159.574468 ###
TOTALES 450.00 630.00 654240.00 130848.00 44196.00 250.000000 ###
 T.C
UTIL

CREDITO FISCAL

Costo Almacen en
Comision bancaria

Arancel Aduanero

Comision agencia

LA PAZ-SANTA

Otros Gastos
Transportes

CURZ

$us
9539.83 1907.97 ### ### ### 347.07447 2167.76749 5235.35
2080.59 693.53 ### ### ### 124.94681 579.60418 1702.66
18461.80 4615.45 ### ### ### 832.97872 4548.26414 11995.62
30082.22 7216.95 ### ### ### 1305.00000 7295.63582 18933.63
 6.96
1.30

Precio de Venta en Bs
Bs
Costo Almacen en

credito fiscal + IVA

Costo Unitario Bs

IVA 14.94%
36438.02 364.38 544.48 ### ###
11850.48 237.01 354.15 ### ###
83489.54 278.30 415.85 ### ###
131778.04 879.69 1314.48 ### ###
 Costo
Concepto Cantidad Costo Uni. enorigen FOB Seguros Fletes Gastos ConsuCIF FRONTER
Máquinas de C 10 200.00 13920.00 696.00 974.40 64.76 15655.16
Máquinas de T 15 300.00 31320.00 1566.00 2192.40 145.71 35224.11
Máquinas de C 20 250.00 34800.00 1740.00 2436.00 161.90 39137.90
Máquinas de Es 25 150.00 26100.00 1305.00 1827.00 121.42 29353.42
Ventiladores 50 135.00 46980.00 2349.00 3288.60 218.56 52836.16
Refrigeradore 15 352.00 36748.80 1837.44 2572.42 170.96 41329.62
Cocinas 25 218.00 37932.00 1896.60 2655.24 176.47 42660.31
Planchas 80 52.00 28953.60 1447.68 2026.75 134.70 32562.73
Televisores 40 326.00 90758.40 4537.92 6353.09 422.23 102071.64
Licuadoras 30 88.00 18374.40 918.72 1286.21 85.48 20664.81
Receptores 60 158.00 65980.80 3299.04 4618.66 306.96 74205.45
Grabadoras 50 142.00 49416.00 2470.80 3459.12 229.90 55575.82
Mesas para Pl 50 64.00 22272.00 1113.60 1559.04 103.61 25048.25
Cocinas Eléctr 70 381.00 185623.20 9281.16 12993.62 863.56 208761.55
Radios pequeñ 120 20.00 16704.00 835.20 1169.28 77.71 18786.19
Relojes Electr 45 80.00 25056.00 1252.80 1753.92 116.57 28179.29
Garrafas 55 20.00 7656.00 382.80 535.92 35.62 8610.34
Catres de 1 ½ 25 88.00 15312.00 765.60 1071.84 71.24 17220.68
Catres de 1 pl 20 63.00 8769.60 438.48 613.87 40.80 9862.75
Mesas para tel 60 56.00 23385.60 1169.28 1636.99 108.80 26300.67
Antenas para T 40 25.00 6960.00 348.00 487.20 32.38 7827.58
Ollas de presió 75 42.00 21924.00 1096.20 1534.68 102.00 24656.88
Exprimidoras 35 10.00 2436.00 121.80 170.52 11.33 2739.65
Abridores Múlt 100 5.00 3480.00 174.00 243.60 16.19 3913.79
Ventiladores 60 160.00 66816.00 3340.80 4677.12 310.84 75144.76
Cochecitos pa 20 62.00 8630.40 431.52 604.13 40.15 9706.20
Andadores par 30 42.00 8769.60 438.48 613.87 40.80 9862.75
Bicicletas para 70 102.00 49694.40 2484.72 3478.61 231.19 55888.92
Triciclos 35 55.00 13398.00 669.90 937.86 62.33 15068.09
Pantallas para 50 10.00 3480.00 174.00 243.60 16.19 3913.79
Relojes de par 80 72.00 40089.60 2004.48 2806.27 186.51 45086.86
Máquinas de a 70 61.00 29719.20 1485.96 2080.34 138.26 33423.76
Juegos de Olla 60 68.00 28396.80 1419.84 1987.78 132.11 31936.52
Cafeteras Eléct 15 101.00 10544.40 527.22 738.11 49.06 11858.78
Termos de 5 li 80 66.00 36748.80 1837.44 2572.42 170.96 41329.62
Lavadoras Eléc 10 470.00 32712.00 1635.60 2289.84 152.18 36789.62
Conservadoras 15 450.00 46980.00 2349.00 3288.60 218.56 52836.16

TOTALES 1196841.60 59842.08 83,778.91 5568.00 1346030.59

Transportes Comision banArancel AduaComision ageOtros Gastos Costo Almac Costo Almacen
Costo
en Unitari
1392.00 60.55 1565.52 30.28 605.52 2774.28 19309.02 1930.90
3132.00 136.24 3522.41 68.12 1362.42 6242.14 43445.30 2896.35
3480.00 151.38 3913.79 75.69 1513.80 6935.71 48272.56 2413.63
2610.00 113.54 2935.34 56.77 1135.35 5201.78 36204.42 1448.18
4698.00 204.36 5283.62 102.18 2043.63 9363.21 65167.95 1303.36
3674.88 159.86 4132.96 79.93 1598.57 7324.11 50975.82 3398.39
3793.20 165.00 4266.03 82.50 1650.04 7559.93 52617.09 2104.68
2895.36 125.95 3256.27 62.97 1259.48 5770.51 40162.77 502.03
9075.84 394.80 10207.16 197.40 3947.99 18088.34 125894.83 3147.37
1837.44 79.93 2066.48 39.96 799.29 3662.06 25487.91 849.60
6598.08 287.02 7420.55 143.51 2870.16 13150.11 91524.77 1525.41
4941.60 214.96 5557.58 107.48 2149.60 9848.71 68547.03 1370.94
2227.20 96.88 2504.83 48.44 968.83 4438.86 30894.44 617.89
18562.32 807.46 20876.15 403.73 8074.61 36995.09 257485.82 3678.37
1670.40 72.66 1878.62 36.33 726.62 3329.14 23170.83 193.09
2505.60 108.99 2817.93 54.50 1089.94 4993.71 34756.24 772.36
765.60 33.30 861.03 16.65 333.04 1525.86 10619.96 193.09
1531.20 66.61 1722.07 33.30 666.07 3051.71 21239.93 849.60
876.96 38.15 986.28 19.07 381.48 1747.80 12164.68 608.23
2338.56 101.73 2630.07 50.86 1017.27 4660.80 32439.16 540.65
696.00 30.28 782.76 15.14 302.76 1387.14 9654.51 241.36
2192.40 95.37 2465.69 47.68 953.69 4369.50 30411.71 405.49
243.60 10.60 273.97 5.30 105.97 485.50 3379.08 96.55
348.00 15.14 391.38 7.57 151.38 693.57 4827.26 48.27
6681.60 290.65 7514.48 145.32 2906.50 13316.57 92683.31 1544.72
863.04 37.54 970.62 18.77 375.42 1720.06 11971.59 598.58
876.96 38.15 986.28 19.07 381.48 1747.80 12164.68 405.49
4969.44 216.17 5588.89 108.09 2161.71 9904.20 68933.21 984.76
1339.80 58.28 1506.81 29.14 582.81 2670.25 18584.93 531.00
348.00 15.14 391.38 7.57 151.38 693.57 4827.26 96.55
4008.96 174.39 4508.69 87.19 1743.90 7989.94 55609.99 695.12
2971.92 129.28 3342.38 64.64 1292.79 5923.10 41224.76 588.93
2839.68 123.53 3193.65 61.76 1235.26 5659.54 39390.41 656.51
1054.44 45.87 1185.88 22.93 458.68 2101.52 14626.59 975.11
3674.88 159.86 4132.96 79.93 1598.57 7324.11 50975.82 637.20
3271.20 142.30 3678.96 71.15 1422.97 6519.57 45376.20 4537.62
4698.00 204.36 5283.62 102.18 2043.63 9363.21 65167.95 4344.53

119684.16 5206.26 134603.06 2603.13 52062.61 238533.02 1660189.81

Precio de VenCantidad de Venta en Bs CMV INV FINAL UTILIDAD BR IVA 14.94%
2885.26 5 14426.28 9654.51 9654.51 2896.35348 2572.77
4327.88 8 34623.08 23170.83 20274.47 6951.24834 5788.73
3606.57 10 36065.70 24136.28 24136.28 7240.88369 6431.92
2163.94 13 28131.25 18826.30 17378.12 5647.88928 4823.94
1947.55 25 48688.70 32583.98 32583.98 9775.19298 8683.09
5078.05 8 40624.41 27187.10 23788.72 8156.13139 6792.11
3144.93 13 40884.08 27360.89 25256.20 8208.26575 7010.80
750.17 40 30006.67 20081.38 20081.38 6024.41523 5351.36
4702.97 20 94059.36 62947.42 62947.42 18884.2247 16774.45
1269.51 15 19042.69 12743.96 12743.96 3823.18659 3396.05
2279.35 30 68380.58 45762.38 45762.38 13728.7155 12194.92
2048.53 25 51213.30 34273.52 34273.52 10282.0548 9133.33
923.28 25 23082.05 15447.22 15447.22 4634.16556 4116.43
5496.41 35 192374.47 128742.91 128742.91 38622.8736 34307.87
288.53 60 17311.54 11585.41 11585.41 3475.62417 3087.32
1154.10 23 26544.36 17764.30 16991.94 5329.2904 4630.98
288.53 28 8078.72 5406.53 5213.44 1621.95795 1415.02
1269.51 13 16503.67 11044.76 10195.16 3313.42838 2830.05
908.86 10 9088.56 6082.34 6082.34 1824.70269 1620.84
807.87 30 24236.15 16219.58 16219.58 4865.87384 4322.25
360.66 20 7213.14 4827.26 4827.26 1448.17674 1286.38
605.90 38 23024.35 15408.60 15003.11 4622.58015 4052.11
144.26 18 2596.73 1737.81 1641.27 521.343626 450.23
72.13 50 3606.57 2413.63 2413.63 724.088369 643.19
2308.21 30 69246.15 46341.66 46341.66 13902.4967 12349.29
894.43 10 8944.29 5985.80 5985.80 1795.73915 1595.12
605.90 15 9088.56 6082.34 6082.34 1824.70269 1620.84
1471.48 35 51501.83 34466.61 34466.61 10339.9819 9184.78
793.45 18 14282.02 9557.97 9026.97 2867.38994 2476.29
144.26 25 3606.57 2413.63 2413.63 724.088369 643.19
1038.69 40 41547.69 27804.99 27804.99 8341.49801 7409.57
880.00 35 30800.11 20612.38 20612.38 6183.71467 5492.86
980.99 30 29429.61 19695.20 19695.20 5908.56109 5248.45
1457.05 8 11656.44 7800.85 6825.74 2340.25361 1948.87
952.13 40 38085.38 25487.91 25487.91 7646.37318 6792.11
6780.35 5 33901.76 22688.10 22688.10 6806.43067 6046.01
6491.83 8 51934.61 34756.24 30411.71 10426.8725 8683.09

1253831.42 839102.57 821087.25 251730.77 221206.67