Académique Documents
Professionnel Documents
Culture Documents
2005
2006
Analisis
Pasivo
2005
2006
horizontal Patrimonio
ACTIVO CTE.
Analisis
horizontal
Pasivo.cte
Caja y banco
83,450
76,200
(7,250)
Trib.x.pag
50,000
20,457
(29,543)
Inver.en valor
6,000
6,000
---------
Ctas.x.pag
68,000
71,200
3,200
Ctas.x.cob.com
148,900
184,950
36,050
Otras.ctas.x.pagar 30,100
71,200
1,100
(9,450)
(1550)
-------------------
--------
--------
---------
existencias
94,000
103,500
9,500
--------------------
--------
--------
-----------
Gast.pag.antic.
12,050
13,100
1,050
------------------
--------
---------
------------
336,500
374,300
37,800
Activo no CTE
Pasivo no CTE
terreno
25,000
105,000
80,000
Deudas a larg.pla
edificios
200,000
200,000
-----------
Total.pasv.cte
Deprec.ac.edif.
(50,000) (60,000)
(10,000)
Patrimonio
Maquin.Equipos
353,000
(3,000)
CAPITAL
Resu.acumul
-------------
----------
------------
------------
Total patrim.
Ttal.act.no.cte
430,000
480,000
50,000
-------------------
----------
Total activo
766,500
350,000
854,300
87,800
Total
pasiv.y.patri
----------- -------------
766,500 854,300
87,800
A)
B)
7. Con los datos que se muestran, preparar un flujo de caja para el primer
trimestre 2007.
15,000
14,000
16,000
14,000
12,000
17,000
47,500
66,500
57,000
66,500
76,000
85,500
62,500
80,500
73,000
80,500
88,000
102,500 487,0000
Ventas al
credito
(95%)
TOTAL
1/3
10,000
12,000
11,000
12,000
9,000
10,000
2/3
24,000
32,000
35,000
34,500
33,000
28,000
TOTAL
34,000
32,500
35,000
34,000
33,000
28,000
32,000
32,000
32,000
32,000
32,000
196,000
OTROS CONCEPTOS:
Detalle
Gastos
personal
E
32,000
caja chica
300
300
300
300
300
300
Intereses
400
400
400
400
400
400
Compra
300
Act. Fijo
Imp. Renta
5,100
Pago de
30,000
Prestamo
TOTAL
400
32,700
32,700
32,700
32,700
32,700
32,700
261,300
TOTAL
10,000
23,556
23,756
37,556
29,856
Cbza. Vtas.
62,500
80,500
73,000
80,500
88,000
102,500 487,000
EFTVO. DISP
62,500
90,500
84,316
92,016
Pago-compra
34,000
32,000
35,000
34,000
33,000
28,000
196,000
Otros pagos
32,700
32,700
37,800
32,700
62,700
62,700
261,300
66,700
64,700
72,800
66,700
95,700
90,700
457,300
4,200
25,800
11,516
25,316
17,616
29,416
29,700
Saldo inicial
1-1-2007
INGRESOS
EGRESOS
TOTAL
EGRESOS
saldo
Prestamo
bancario
14,200
Pago prest.
bancario
Pago interes
SALDO
FINAL
10,000
14,200
(14,200)
(14,200)
(284)
(284)
11,316
11,516
25,316
17,616
29,416
29,416