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EXERCÍCIO 1 Compras Vendas MATÉRIA-PRIMA VR.PRODUTO % IPI VR. IPI PRODUTO VR.PRODUTO % IPI VR. IPI Cabelo $47,000.00 15% $7,050.00 Perucas $93,000.00 15% $13,950.00 Couro $84,000.00 0% 0.0 Sapatos $164,000.00 0% 0.0 Pregos $1,800.00 10% $180.00 TOTAL $257,000.00 $13,950.00 Palmilhas $2,900.00 0% 0.0 Cadarços $2,000.00 0% 0.0 Solas de Couro $9,000.00 0% 0.0 IPI a Pagar $6,720.00 Sub-Total $146,700.00 $7,230.00 Outros Custos $17,000.00 0.0 TOTAL $163,700.00 $7,230.00 CMV 0+(47.000+84.000+1.800+2.900+2.000+9000+17000)-81.850 CMV $81,850.00 RCM 257.000-81.850 RCM $175,150.00 EXDERCÍCIO 2 Vendas Compras Apuração PIS/COFINS MÊS/ANO FATURAMENTO PIS COFINS MÊS/ANO FATURAMENTO PIS COFINS PIS COFINS Jan-13 $124,256.50 $2,050.23 $9,443.49 Jan-13 $59,643.12 $984.11 $4,532.88 $1,066.12 $4,910.62 Feb-13 $131,525.36 $2,170.17 $9,995.93 Feb-13 $63,132.17 $1,041.68 $4,798.05 $1,128.49 $5,197.88 Mar-13 $132,958.96 $2,193.82 $10,104.88 Mar-13 $63,820.30 $1,053.03 $4,850.34 $1,140.79 $5,254.54 Apr-13 $135,569.35 $2,236.89 $10,303.27 Apr-13 $65,073.29 $1,073.71 $4,945.57 $1,163.19 $5,357.70 May-13 $135,659.78 $2,238.39 $10,310.14 May-13 $65,116.69 $1,074.43 $4,948.87 $1,163.96 $5,361.27 Jun-13 $136,666.25 $2,254.99 $10,386.64 Jun-13 $65,599.80 $1,082.40 $4,985.58 $1,172.60 $5,401.05 Jul-13 $136,698.98 $2,255.53 $10,389.12 Jul-13 $65,615.51 $1,082.66 $4,986.78 $1,172.88 $5,402.34 Aug-13 $137,001.58 $2,260.53 $10,412.12 Aug-13 $65,760.76 $1,085.05 $4,997.82 $1,175.47 $5,414.30 Sep-13 $137,205.45 $2,263.89 $10,427.61 Sep-13 $65,858.62 $1,086.67 $5,005.25 $1,177.22 $5,422.36 Oct-13 $139,658.89 $2,304.37 $10,614.08 Oct-13 $67,036.27 $1,106.10 $5,094.76 $1,198.27 $5,519.32 Nov-13 $139,989.97 $2,309.83 $10,639.24 Nov-13 $67,195.19 $1,108.72 $5,106.83 $1,201.11 $5,532.40 Dec-13 $140,689.76 $2,321.38 $10,692.42 Dec-13 $67,531.08 $1,114.26 $5,132.36 $1,207.12 $5,560.06 TOTAL $1,627,880.83 $26,860.03 $123,718.94 TOTAL $781,382.80 $12,892.82 $59,385.09 $13,967.22 $64,333.85 EXERCÍCIO 3 - CÁLCULOS LR FUNCIONÁRIO SALÁRIO Nº DEPEND. INSS IRRF FGTS PROV.FÉRIAS 1/3 FÉRIAS INSS S/FÉRIAS FGTS S/FÉRIAS 13º SALÁRIO INSS S/13º FGTS S/13º TOTAL Funcionário 1 $57,024.00 2 $15,852.67 0.0 $4,561.92 $4,752.00 $1,584.00 $1,761.41 $506.88 $4,752.00 $1,321.06 $380.16 $92,496.10 Funcionário 2 $23,106.12 3 $6,423.50 0.0 $1,848.49 $1,925.51 $641.84 $713.72 $205.39 $1,925.51 $535.29 $154.04 $37,479.41 Funcionário 3 $20,964.00 2 $5,827.99 0.0 $1,677.12 $1,747.00 $582.33 $647.55 $186.35 $1,747.00 $485.67 $139.76 $34,004.77 Funcionário 4 $39,114.00 3 $10,873.69 0.0 $3,129.12 $3,259.50 $1,086.50 $1,208.19 $347.68 $3,259.50 $906.14 $260.76 $63,445.08 Funcionário 5 $27,115.92 3 $7,538.23 0.0 $2,169.27 $2,259.66 $753.22 $837.58 $241.03 $2,259.66 $628.19 $180.77 $43,983.53 Funcionário 6 $14,274.60 1 $3,968.34 0.0 $1,141.97 $1,189.55 $396.52 $440.93 $126.89 $1,189.55 $330.69 $95.16 $23,154.19 Funcionário 7 $8,964.00 1 $2,491.99 0.0 $717.12 $747.00 $249.00 $276.89 $79.68 $747.00 $207.67 $59.76 $14,540.11 Funcionário 8 $37,530.60 2 $10,433.51 0.0 $3,002.45 $3,127.55 $1,042.52 $1,159.28 $333.61 $3,127.55 $869.46 $250.20 $60,876.72 TOTAL $228,093.24 $63,409.92 0.0 $18,247.46 $19,007.77 $6,335.92 $7,045.55 $2,027.50 $19,007.77 $5,284.16 $1,520.62 $369,979.91 Vendas Compras MÊS/ANO FATURAMENTO PIS COFINS ICMS MÊS/ANO FATURAMENTO PIS COFINS ICMS Jan-13 $57,425.66 $947.52 $4,364.35 $10,336.62 Jan-13 $21,821.75 $360.06 $1,658.45 $2,618.61 Feb-13 $42,258.63 $697.27 $3,211.66 $7,606.55 Feb-13 $16,058.28 $264.96 $1,220.43 $1,926.99 Mar-13 $47,983.25 $791.72 $3,646.73 $8,636.99 Mar-13 $18,233.64 $300.85 $1,385.76 $2,188.04 Apr-13 $44,655.31 $736.81 $3,393.80 $8,037.96 Apr-13 $16,969.02 $279.99 $1,289.65 $2,036.28 May-13 $39,895.21 $658.27 $3,032.04 $7,181.14 May-13 $15,160.18 $250.14 $1,152.17 $1,819.22 Jun-13 $55,658.99 $918.37 $4,230.08 $10,018.62 Jun-13 $21,150.42 $348.98 $1,607.43 $2,538.05 Jul-13 $48,978.65 $808.15 $3,722.38 $8,816.16 Jul-13 $18,611.89 $307.10 $1,414.50 $2,233.43 Aug-13 $45,897.69 $757.31 $3,488.22 $8,261.58 Aug-13 $17,441.12 $287.78 $1,325.53 $2,092.93 Sep-13 $51,895.65 $856.28 $3,944.07 $9,341.22 Sep-13 $19,720.35 $325.39 $1,498.75 $2,366.44 Oct-13 $52,732.65 $870.09 $4,007.68 $9,491.88 Oct-13 $20,038.41 $330.63 $1,522.92 $2,404.61 Nov-13 $42,369.12 $699.09 $3,220.05 $7,626.44 Nov-13 $16,100.27 $265.65 $1,223.62 $1,932.03 Dec-13 $66,593.79 $1,098.80 $5,061.13 $11,986.88 Dec-13 $25,305.64 $417.54 $1,923.23 $3,036.68 TOTAL $596,344.60 $9,839.69 $45,322.19 $107,342.03 TOTAL $226,610.95 $3,739.08 $17,222.43 $27,193.31 Vr.Serviços $7,500.00 CMV 24.000+(226.610,95-3.739,08-17.222,43-27.193,31)-26.000 Retenções % Valores CMV $176,456.12 IRPJ 1.50% $112.50 CSLL 1.00% 0.0 PIS 0.65% $48.75 COFINS 3.00% $225.00 TOTAL 6.15% $386.25 A prestação tem valor maior que R$ 5.000,00, e os serviços se enquadram na obrigatoriedade de retenção EXERCÍCIO 3 - CÁLCULOS LP FUNCIONÁRIO SALÁRIO Nº DEPEND. INSS IRRF FGTS PROV.FÉRIAS 1/3 FÉRIAS INSS S/FÉRIAS FGTS S/FÉRIAS 13º SALÁRIO INSS S/13º FGTS S/13º TOTAL Funcionário 1 $57,024.00 2 $15,852.67 0.0 $4,561.92 $4,752.00 $1,584.00 $1,761.41 $506.88 $4,752.00 $1,321.06 $380.16 $92,496.10 Funcionário 2 $23,106.12 3 $6,423.50 0.0 $1,848.49 $1,925.51 $641.84 $713.72 $205.39 $1,925.51 $535.29 $154.04 $37,479.41 Funcionário 3 $20,964.00 2 $5,827.99 0.0 $1,677.12 $1,747.00 $582.33 $647.55 $186.35 $1,747.00 $485.67 $139.76 $34,004.77 Funcionário 4 $39,114.00 3 $10,873.69 0.0 $3,129.12 $3,259.50 $1,086.50 $1,208.19 $347.68 $3,259.50 $906.14 $260.76 $63,445.08 Funcionário 5 $27,115.92 3 $7,538.23 0.0 $2,169.27 $2,259.66 $753.22 $837.58 $241.03 $2,259.66 $628.19 $180.77 $43,983.53 Funcionário 6 $14,274.60 1 $3,968.34 0.0 $1,141.97 $1,189.55 $396.52 $440.93 $126.89 $1,189.55 $330.69 $95.16 $23,154.19 Funcionário 7 $8,964.00 1 $2,491.99 0.0 $717.12 $747.00 $249.00 $276.89 $79.68 $747.00 $207.67 $59.76 $14,540.11 Funcionário 8 $37,530.60 2 $10,433.51 0.0 $3,002.45 $3,127.55 $1,042.52 $1,159.28 $333.61 $3,127.55 $869.46 $250.20 $60,876.72 TOTAL $228,093.24 $63,409.92 0.0 $18,247.46 $19,007.77 $6,335.92 $7,045.55 $2,027.50 $19,007.77 $5,284.16 $1,520.62 $369,979.91 Vendas Compras MÊS/ANO FATURAMENTO PIS COFINS ICMS MÊS/ANO FATURAMENTO PIS COFINS ICMS Jan-11 $57,425.66 $373.27 $1,722.77 $10,336.62 Jan-11 $21,821.75 0.0 0.0 $2,618.61 Feb-11 $42,258.63 $274.68 $1,267.76 $7,606.55 Feb-11 $16,058.28 0.0 0.0 $1,926.99 Mar-11 $47,983.25 $311.89 $1,439.50 $8,636.99 Mar-11 $18,233.64 0.0 0.0 $2,188.04 Apr-11 $44,655.31 $290.26 $1,339.66 $8,037.96 Apr-11 $16,969.02 0.0 0.0 $2,036.28 May-11 $39,895.21 $259.32 $1,196.86 $7,181.14 May-11 $15,160.18 0.0 0.0 $1,819.22 Jun-11 $55,658.99 $361.78 $1,669.77 $10,018.62 Jun-11 $21,150.42 0.0 0.0 $2,538.05 Jul-11 $48,978.65 $318.36 $1,469.36 $8,816.16 Jul-11 $18,611.89 0.0 0.0 $2,233.43 Aug-11 $45,897.69 $298.33 $1,376.93 $8,261.58 Aug-11 $17,441.12 0.0 0.0 $2,092.93 Sep-11 $51,895.65 $337.32 $1,556.87 $9,341.22 Sep-11 $19,720.35 0.0 0.0 $2,366.44 Oct-11 $52,732.65 $342.76 $1,581.98 $9,491.88 Oct-11 $20,038.41 0.0 0.0 $2,404.61 Nov-11 $42,369.12 $275.40 $1,271.07 $7,626.44 Nov-11 $16,100.27 0.0 0.0 $1,932.03 Dec-11 $66,593.79 $432.86 $1,997.81 $11,986.88 Dec-11 $25,305.64 0.0 0.0 $3,036.68 TOTAL $596,344.60 $3,876.24 $17,890.34 $107,342.03 TOTAL $226,610.95 0.0 0.0 $27,193.31 Vr.Serviços $7,500.00 CMV 24.000+(226.610,95-27.193,31)-26.000 Retenções % Valores CMV $197,417.63 IRPJ 4.80% $360.00 CSLL 1.00% $75.00 PIS 0.65% $48.75 Cálculo do Lucro Presumido COFINS 3.00% $225.00 MÊS/ANO FATURAMENTO LP CSLL IRPJ Jan-13 $57,425.66 TOTAL 9.45% $708.75 Feb-13 $42,258.63 Mar-13 $47,983.25 $147,667.54 $1,594.81 $1,772.01 A prestação tem valor maior que R$ 5.000,00, e os serviços se enquadram na obrigatoriedade de retenção Apr-13 $44,655.31 May-13 $39,895.21 Jun-13 $55,658.99 $140,209.51 $1,514.26 $1,682.51 Jul-13 $48,978.65 Aug-13 $45,897.69 Sep-13 $51,895.65 $146,771.99 $1,585.14 $1,761.26 Oct-13 $52,732.65 Nov-13 $42,369.12 Dec-13 $66,593.79 $161,695.56 $1,764.31 $1,970.35 TOTAL $596,344.60 $596,344.60 $6,458.52 $7,186.14 EXERCÍCIO 3 - DRE - LR E LP DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO LUCRO REAL LUCRO PRESUMIDO Receita Bruta de Vendas $596,344.60 Receita Bruta de Vendas $596,344.60 Deduções da Receita Bruta $(162,503.90) Deduções da Receita Bruta $(129,108.61) Receita Líquida de vendas $433,840.70 Receita Líquida de vendas $467,235.99 CMV $(176,456.12) CMV $(197,417.63) Lucro Bruto $257,384.57 Lucro Bruto $269,818.36 Despesas com Vendas $(4,350.00) Despesas com Vendas $(4,350.00) Despesas com Pessoal $(374,279.91) Despesas com Pessoal $(374,279.91) Despesas Administrativas $(162,200.00) Despesas Administrativas $(162,200.00) Lucros Antes das Rec./Desp.Financeiras $(283,445.33) Lucros Antes das Rec./Desp.Financeiras $(271,011.55) Receitas Financeiras $200.00 Receitas Financeiras $200.00 Despesas Financeiras $(150.00) Despesas Financeiras $(150.00) Lucro Antes dos Tributos sobre o Lucro $(283,395.33) Lucro Antes dos Tributos sobre o Lucro $(270,961.55) CSLL 0.0 CSLL $(6,458.52) IRPJ 0.0 IRPJ $(7,186.14) Lucro Líquido do Período $(283,395.33) Lucro Líquido do Período $(284,606.20) LALUR IRPJ CSLL Lucro antes da CSLL/IRPJ $(283,395.33) $(283,395.33) Adições Depreciação Veículos Sócios $5,000.00 $5,000.00 Exclusões 0.0 Compensações Prejuízo Fiscal a Compesar 0.0 Base de Cálculo Negativa da CSLL 0.0 Lucro Real $(278,395.33) Lucro Líquido Ajustado $(278,395.33) *o Lucro Rela foi inferior a R$ 240.000,00 no ano e portanto não há adicional de IRPJ PAT 29.85 EXERCÍCIO 4 Milho e Sorgo de Grão 90% Óleo de girassol 0% Melaços de Cana 5% Óleos para isolamento elétrico 8% Produtos de Maquilagem para os lábios 22% Copolímeros de propileno 5% Peles de ovinos 10% Madeira compensada de bambu 5% Papel carbono e semelhantes 15% Encerados e toldos de fibras sintéticas 5% Guarda-sóis de jardins e artigos semelhantes 5% Tijolos sílico-aluminosos 8% Diamantes 12% Esponjas, esfregões e luvas 10% Maçaricos de uso manual 5% Veículos para se deslocar sobre a neve 45% Armações de plástico para óculos 5% Pistolas de sinalização 30% Móveis de madeira para escritório 5%
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