PRORRATEO

Una persona adquiere para su Centro de Entretenimiento 1 Mesa de Billar $13,823.00, 7 Bancos $425.00
Pantalla de TV $10,998.00, un DVD $735.00, 2 sillones reclinables $3,257.00, 2 Mesas de centro $1,324.00 y un R
Precios ms IVA. Se hace un Descuento del 9% por Cliente Frecuente. Se da un anticipo del 27% con I
Cul sera el Costo Real de los artculos con IVA incluido?
Cul es el Importe TOTAL de la Factura despus del Descuento?
Cul es el importe del Anticipo?
Cunto es el pago Restante?
Qu porcentaje de la Factura Representa cada artculo?
Cant.
$1.00
$7.00
$8.00
$1.00
$1.00
$2.00
$2.00
$1.00

Descripcin
Mesa de bilar
Bancos
Sillas
Pantalla TV
DVD
Sillas
Mesas
Refrigerador

Precio
$13,823.00
$425.00
$629.00
$10,998.00
$735.00
$3,257.00
$1,320.00
$5,700.00

Pgina 1

IVA
$2,211.68
$68.00
$100.64
$1,759.68
$117.60
$521.12
$211.20
$912.00
Sub-Tot
Total

Importe
$16,034.68
$493.00
$729.64
$12,757.68
$852.60
$3,778.12
$1,531.20
$6,612.00
$42,788.92
$38,937.92

PRORRATEO

sa de Billar $13,823.00, 7 Bancos $425.00, 8 Sillas $629.00, 1

7.00, 2 Mesas de centro $1,324.00 y un Refrigerador $5,700.00
ecuente. Se da un anticipo del 27% con IVA incluido

rtculos con IVA incluido?

tura despus del Descuento?
del Anticipo?
o Restante?
Representa cada artculo?
Descuento

Porcentaje
37.47%
1.15%
1.71%
29.82%
1.99%
8.83%
3.58%
15.45%

$3,851.00
100.00%

Pgina 2

EDO Res 1
EDO de resultados
COSTO UN
DATOS
$53.85
PRECIO DE VENTA
$30.70
COSTO DE VENTA
DEV REB DESC
OTROS INGRESOS
GASTOS DE OPER
GSTOS VTA
GSTOSADMON
GSTOS DISTRIB
GSTOS FINANC
PROD FINANC

Piezas % ao 1
1000000
1000000
3%
7%
18%
10%
6%
??
0.20%
1%

VTAS NETAS
UT BRUTA
GSTOS DISTRIB
UT OPERACIN
UT O PERD A IM

??
??
??
??
??

EDO DE RESULTADOS
VENTAS

$53,850,000.00

(-) DEV REB DESC

$1,615,500.00

(=) VENTAS NETAS

(-) COSTO DE VENTA

$30,700,000.00

(=) UTILIDAD BRUTA

(-) GASTOS DE OPERACIN
GSTOS VTA

$5,385,000.00

GSTOS ADMON

$3,231,000.00

GSTOS DISTRIB

$1,077,000.00

(=) UTILIDAD DE OPERACIN

(-) GASTOS FINANCIEROS

$107,700.00

(+) PROD FINANCIEROS

$538,500.00

(+) OTROS INGRESOS

$3,769,500.00

Pgina 3

EDO Res 1
(=) UT O PERD A IM

Pgina 4

EDO Res 1

Valor
$53,850,000.00
$30,700,000.00
$1,615,500.00
$3,769,500.00
$9,693,000.00
$5,385,000.00
$3,231,000.00

Ao 2

98%
3.50%
8%

NO ENTENDI QUE SIGNIFICAN ESTOS DATOS

25.42
$107,700.00
$538,500.00

19%
9%
7%
3%
0.23%
1.15%

ESULTADOS
%
100.00%
3.00%
$52,234,500.00

97.00%
57.01%

$21,534,500.00

39.99%

$9,693,000.00

18.00%
10.00%
6.00%
2.00%

$11,841,500.00

21.99%
0.20%
1.00%
7.00%

Pgina 5

EDO Res 1
$16,041,800.00

29.79%

Pgina 6

EDO Res 1

FICAN ESTOS DATOS

Pgina 7

EDO res 2
ESTADO DE RESULTADOS 2:
PRECIO DE VENTA
COSTO DE VENTA
VENTAS BAJARON UN 2%
DEV REB DESC
OTROS INGRESOS
GASTOS DE OPER
GSTOS VTA
GSTOSADMON
GSTOS DISTRIB
GSTOS FINANC
PROD FINANC

$
$

52.77
25.42

1.08
3.50%
8.00%
19.00%
9.00%
7.00%
??
0.23%
1.15%

ESTADO DE RESULTADOS
VENTAS
(-) DEV REB DESC

$1,847,055.00

(+) OTROS INGRESOS

$4,221,840.00

(=) VENTAS NETAS

(-) COSTO DE VENTAS

$25,420,000.00

(=) UTILIDAD BRUTA

(-) GASTO DE OPERACIN
GSTOS VTA

$4,749,570.00

GSTOS ADMON

$3,694,110.00

GSTOS DISTRIB

$1,583,190.00

(=) UTILIDAD DE OPERACIN

(-) GASTOS FINANC

$121,377.90

(+) PROD FINANC

$606,889.50

(=) UTILIDAD O PRDIDA A IM

Pgina 8

EDO res 2

PIEZAS
1,000,000.00
1,000,000.00

VALOR
PRECIO DE VENTA
VTAS NETAS
UT BRUTA
GSTOS DISTRIB
UT OPERACIN
UT O PERD A IM

$52,773,000.00
$25,420,000.00

$1,847,055.00
$4,221,840.00
$10,026,870.00
$4,749,570.00
$3,694,110.00
--$121,377.90
$606,889.50

E RESULTADOS
$
$52,773,000.00

%
100.00%
3.50%
8.00%

$55,147,785.00

104.50%
48.17%

$29,727,785.00

56.33%

$10,026,870.00

19.00%
9.00%
7.00%
3.00%

$19,700,915.00

37.33%
0.23%
1.15%

$20,186,426.60

38.25%

Pgina 9

EDO res 2

??
??
??
??
??
??

Pgina 10

Inters a)
CALCULAR INTERS SIMPLE Y COMPUESTO EN AMBOS CASOS
CALCULAR ANUAL
A)

CAPITAL
TASA INTERES
TIEMPO

958,741,225.23
5.30%
10

Inters simple
INTERS a pagar
$508,132,849.37
Fin del ao
0
1
2
3
4
5
6
7
8
9
10

Inters 5.30%

Cant prestada
$958,741,225.23
---------------------------------------------------

CAPITAL
TASA INTERES
TIEMPO

$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94
$50,813,284.94

Inters Compuesto

958,741,225.23
5.30%
10

frmula: C(1+i)^n

INTERS a pagar
$648,144,948.75
Fin del ao
0
1
2
3

Cant prestada
$958,741,225.23
----------------

Pgina 11

Inters 5.30%
$50,813,284.94
$53,506,389.04
$56,342,227.66

Inters a)
4
5
6
7
8
9
10

------------------------------------

$59,328,365.72
$62,472,769.11
$65,783,825.87
$69,270,368.64
$72,941,698.18
$76,807,608.18
$80,878,411.42

Pgina 12

Inters a)

AMBOS CASOS

ANUAL
AOS

Total a pagar
$1,466,874,074.60
Cant adeud
$1,009,554,510.17
$1,060,367,795.11
$1,111,181,080.05
$1,161,994,364.99
$1,212,807,649.93
$1,263,620,934.87
$1,314,434,219.81
$1,365,247,504.75
$1,416,060,789.69
$1,466,874,074.63

Cant. Pag
....
....
....
....
....
....
....
....
....

ANUAL
AOS

Total a pagar
$1,606,886,173.98
Cant adeud
$1,009,554,510.17
$1,063,060,899.21
$1,119,403,126.87

Cant. Pag
....
....
....

Pgina 13

Inters a)
$1,178,731,492.59
$1,241,204,261.70
$1,306,988,087.57
$1,376,258,456.21
$1,449,200,154.39
$1,526,007,762.57
$1,606,886,173.99

....
....
....
....
....
....

Pgina 14

Inters b)
CALCULAR MENSUAL Y ANUAL
B)

CAPITAL
TASA INTERES
TIEMPO

657,453.87
0.824%
3 AOS

Inters simple (anual)

INTERS a pagar
$195,027.12
Fin del ao

Inters 9.89%

Cant prestada
$657,453.87
----------------

0
1
2
3

CAPITAL
TASA INTERES
TIEMPO

$65,009.04
$65,009.04
$65,009.04

Inters Compuesto (ANUAL)

657,453.87
0.82%
3

frmula: C(1+i)^n

INTERS a pagar
$214,994.64
Fin del ao
0
1
2
3

Inters 9.89%

Cant prestada
$657,453.87
----------------

$65,009.04
$71,437.13
$78,500.84

INTERS SIMPLE MENSUAL

CAPITAL
TASA INTERES
TIEMPO

Pgina 15

657,453.87
0.824%
36

Inters b)
Inters simple (anual)
INTERS a pagar
$195,027.12
Fin del mes
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Cant prestada
$657,453.87
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Pgina 16

Inters 0.824%
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42
$5,417.42

Inters b)

CAPITAL
TASA INTERES
TIEMPO

Inters Compuesto (ANUAL)

657,453.87
0.82%
36

frmula: C(1+i)^n

INTERS a pagar
$225,964.70
Fin del mes
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Cant prestada
$657,453.87
-------------------------------------------------------------------------------------------------------------------------------------------------------

Pgina 17

Inters 0.824%
$5,417.42
$5,462.06
$5,507.07
$5,552.45
$5,598.20
$5,644.33
$5,690.84
$5,737.73
$5,785.01
$5,832.68
$5,880.74
$5,929.19
$5,978.05
$6,027.31
$6,076.97
$6,127.05
$6,177.54
$6,228.44
$6,279.76
$6,331.51
$6,383.68
$6,436.28
$6,489.31
$6,542.79
$6,596.70
$6,651.06
$6,705.86
$6,761.12
$6,816.83
$6,873.00

Inters b)
31
32
33
34
35
36

-------------------------------

$6,929.63
$6,986.73
$7,044.30
$7,102.35
$7,160.87
$7,219.88

Pgina 18

Inters b)

MENSUAL

9.89% Anual

Total a pagar
$852,480.99
Cant adeud
$722,462.91
$787,471.95
$852,480.99

Cant. Pag
....
....
$852,480.99

MENSUAL
AOS

9.89% Anual

Total a pagar
$872,448.51
Cant adeud
$722,462.91
$793,900.04
$872,400.88

MENSUAL
MESES

Cant. Pag
....
....
$872,400.88

9.89% Anual

Pgina 19

Inters b)

Total a pagar
$852,480.99
Cant adeud
$662,871.29
$668,288.71
$673,706.13
$679,123.55
$684,540.97
$689,958.39
$695,375.81
$700,793.23
$706,210.65
$711,628.07
$717,045.49
$722,462.91
$727,880.33
$733,297.75
$738,715.17
$744,132.59
$749,550.01
$754,967.43
$760,384.85
$765,802.27
$771,219.69
$776,637.11
$782,054.53
$787,471.95
$792,889.37
$798,306.79
$803,724.21
$809,141.63
$814,559.05
$819,976.47
$825,393.89
$830,811.31
$836,228.73
$841,646.15
$847,063.57
$852,480.99

Cant. Pag
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
$852,480.99

Pgina 20

Inters b)

MENSUAL
MESES

9.89% Anual

Total a pagar
$883,418.57
Cant adeud
$662,871.29
$668,333.35
$673,840.42
$679,392.86
$684,991.06
$690,635.38
$696,326.22
$702,063.95
$707,848.96
$713,681.63
$719,562.37
$725,491.56
$731,469.61
$737,496.92
$743,573.90
$749,700.94
$755,878.48
$762,106.92
$768,386.68
$774,718.19
$781,101.86
$787,538.14
$794,027.46
$800,570.24
$807,166.94
$813,818.00
$820,523.86
$827,284.98
$834,101.80
$840,974.80

Cant. Pag
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....

Pgina 21

Inters b)
$847,904.43
$854,891.17
$861,935.47
$869,037.82
$876,198.69
$883,418.57

....
....
....
....
....
$883,418.57

Pgina 22