CONCEPTO ENE

BANCOS $166,817
CLIENTES NACIONALES $2,259,773
CLIENTES EXTRANJEROS $497,150
DEUDORES DIVERSOS $120,731
DOCUMENTOS POR COBRAR $128,067
$3,172,538
Suma $6,345,076
Suma acumulada $6,345,076

PRESTAMOS BANCARIOS $8,232,082

PROVEEDORES NACIONALES $891,527
PROVEEDORES EXTRANJEROS $44,863
ACREEDORES DIVERSOS $492,859
DOCUMENTOS POR PAGAR $78,098
APFAC $410,190
Suma $10,149,619
Suma acumulada $10,149,619

SE PIDE:
1) DETERMINAR AJUSTE ANUAL POR INFLACION ACUMULABLE O AJUSTE ANUAL POR INFLACION DED

MESES Total Prom Mensual De Creditos

12 $234,724,652 $19,560,388
12 $105,245,148 $8,770,429

Determinacion de ajuste Anual por inflación Acumulable

Factor de Ajuste
INPC DIC 2019 105.934
FA
FA
INPC DIC 2018 103.02

Promedio mensual de creditos

Promedio mensual de deudas
Diferencia mayor de creditos

Ajuste Anual por inflación Acumulable

 UNIVERSIDAD AUTONOMA DE NUEVO LEON
FACULTAD DE CONTADURÍA PÚBLICA Y ADMINISTRACIÓN
ISR PERSONAS MORALES
LABORATORIO IV

CIA. “X”, S.A. DE C.V.

EJERCICIO 2019

FEB MZO ABR MAY JUN

$660,249 $34,072 $40,700 $1,407 $65,356
$4,291,951 $5,740,322 $7,144,179 $8,408,366 $9,041,452
$944,229 $1,262,871 $1,571,719 $1,849,841 $1,989,120
$565,499 $75,258
$278,366 $153,117 $184,429 $153,117 $207,629
$6,740,294 $7,190,382 $8,941,027 $10,487,989 $11,303,557
$13,480,588 $14,380,764 $17,882,054 $20,975,978 $22,607,114
$19,825,664 $34,206,428 $52,088,482 $73,064,460 $95,671,574

$8,321,047 $6,190,370 $6,018,951 $4,672,910 $6,081,236

$1,663,917 $1,978,557 $2,375,047 $3,363,706 $3,284,142
$52,967 $46,682 $53,919 $50,534 $20,567
$641,555 $674,023 $777,669 $810,312 $956,833
$80,777 $50,658 $73,942 $35,561 $13,785
$410,190 $410,190 $410,190 $410,190 $1,161,683
$11,170,453 $9,350,480 $9,709,718 $9,343,213 $11,518,246
$21,320,072 $30,670,552 $40,380,270 $49,723,483 $61,241,729

ABLE O AJUSTE ANUAL POR INFLACION DEDUCIBLE.

Anual por inflación Acumulable

-1 0.0282857698 0.0282
 -1 0.0282857698 0.0282

$19,560,388
$8,770,429
$10,789,959

ación Acumulable $ 304,277

 JUL AGO SEP OCT NOV DIC
$319,296 $86,722 $164,104 $1,622,726 $3,889,403 $4,978,071
$9,930,709 $10,001,476 $8,462,084 $7,661,599 $7,116,037 $3,261,370
$2,184,756 $2,200,325 $1,861,659 $1,685,552 $1,565,528 $717,502
$30,355 $13,151 $43,268 $102,966 $89,990
$79,562 $79,562 $129,661 $129,661 $129,661 $989,783
$12,514,323 $12,398,440 $10,630,659 $11,142,806 $12,803,595 $10,036,716
$25,028,646 $24,796,880 $21,261,318 $22,285,612 $25,607,190 $20,073,432
$120,700,220 $145,497,100 $166,758,418 $189,044,030 $214,651,220 $234,724,652

$5,255,173 $4,736,490 $1,324,619 $775,963 $778,009 $1,235,434

$3,675,585 $3,939,865 $4,518,168 $3,281,029 $3,261,816
$38,547 $37,453 $42,434 $45,945 $47,146 $16,437
$1,056,982 $1,303,471 $1,455,355
$21,210 $19,555 $24,482 $65,320 $53,631 $23,202
$1,161,683 $1,161,683 $1,161,683 $1,161,683 $1,161,683 $1,161,683
$11,209,180 $11,198,517 $8,526,741 $5,329,940 $5,302,285 $2,436,756
$72,450,909 $83,649,426 $92,176,167 $97,506,107 $102,808,392 $105,245,148