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Antoni Saragossa i Domingo ©
1
1. Es demana presentar el pressupost de tresoreria previsional de gener 2014 de l’empresa
A, a partir de les següents dades:
 El saldo de clients es cobrarà totalment
 Les vendes es cobraran per un total del 50% (+ iva 21%)
 El saldo de proveïdors es liquidarà totalment
 Les compres es pagaran per un total del 20% (+ iva 21%)
 Els sous es pagaran totalment ( -10% irpf / - 7% seg.social)
 La seguretat social a càrrec de l’empresa es paga el mes següent
 El lloguers es pagarà totalment (+ iva 21% -irpf 19%)
 El préstec es pagarà per un total del 25%
ACTIU 21.000 PATRIMONI NET 11.000
MAQUINÀRIA 5.000 CAPITAL 5.000
AMORTITZACIÓ -1.000 RESERVES 6.000
EXISTÈNCIES 8.000 PASSIU 10.000
CLIENTS 7.000 PRÉSTEC BANC 7.000
BANCS 2.000 PROVEÏDORS 3.000
COMPTE RESULTAT PREVISIONAL 2014
VENDES 80.000
CONSUM DE VENDES 28.000
Compres 30.000
Existències Inicials 6.000
Existències Finals 8.000
BENEFICI BRUT 52.000
DESPESA FIXA 26.940
Lloguer 2.000
Sous i Salaris 18.000
Seguretat Social càrrec empresa 6.840
Amortització 100
RESULTAT NET 25.060
2013
TGSS /AEAT
La presentació de les autoliquidacions està
delimitada segons la informació publicada per cada organisme

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exercici1.pdf

  • 1. Antoni Saragossa i Domingo © 1 1. Es demana presentar el pressupost de tresoreria previsional de gener 2014 de l’empresa A, a partir de les següents dades:  El saldo de clients es cobrarà totalment  Les vendes es cobraran per un total del 50% (+ iva 21%)  El saldo de proveïdors es liquidarà totalment  Les compres es pagaran per un total del 20% (+ iva 21%)  Els sous es pagaran totalment ( -10% irpf / - 7% seg.social)  La seguretat social a càrrec de l’empresa es paga el mes següent  El lloguers es pagarà totalment (+ iva 21% -irpf 19%)  El préstec es pagarà per un total del 25% ACTIU 21.000 PATRIMONI NET 11.000 MAQUINÀRIA 5.000 CAPITAL 5.000 AMORTITZACIÓ -1.000 RESERVES 6.000 EXISTÈNCIES 8.000 PASSIU 10.000 CLIENTS 7.000 PRÉSTEC BANC 7.000 BANCS 2.000 PROVEÏDORS 3.000 COMPTE RESULTAT PREVISIONAL 2014 VENDES 80.000 CONSUM DE VENDES 28.000 Compres 30.000 Existències Inicials 6.000 Existències Finals 8.000 BENEFICI BRUT 52.000 DESPESA FIXA 26.940 Lloguer 2.000 Sous i Salaris 18.000 Seguretat Social càrrec empresa 6.840 Amortització 100 RESULTAT NET 25.060 2013 TGSS /AEAT La presentació de les autoliquidacions està delimitada segons la informació publicada per cada organisme