exercicio 1

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Planilha1
	CÁLCULO LUCRO PRESUMIDO
	jan	fev	mar	1 Trim	abr	mai	jun	2 Trim
	RECEITA DA REVENDA DE MERCADORIAS	* 400,000.00	* 500,000.00	* 600,000.00	* 1,500,000.00
	(-) DESCONTOS INCONDICIONAIS	-30,000.00	-20,000.00	-40,000.00	-90,000.00
	(=) RECEITA BRUTA DE MERCADORIAS	* 370,000.00	* 480,000.00	* 560,000.00	* 1,410,000.00
	RECEITA DA PRESTAÇÃO DE SERVIÇOS	* 250,000.00	* 300,000.00	* 350,000.00	* 900,000.00
	BC PRESUMIDA IRPJ	* 109,600.00	* 134,400.00	* 156,800.00	* 400,800.00
	(+) REND. APLICAÇÃO FINANCEIRA	* 30,000.00	* 20,000.00	* 10,000.00	* 60,000.00
	(+) JUROS RECEBIDOS	* 5,000.00	* 6,000.00	* 7,000.00	* 18,000.00
	BC IRPJ	* 144,600.00	* 160,400.00	* 173,800.00	* 478,800.00
	IRPJ 15%	* 21,690.00	* 24,060.00	* 26,070.00	* 71,820.00
	BC IRPJ ADICIONAL	* 124,600.00	* 140,400.00	* 153,800.00	* 418,800.00
	IRPJ ADICIONAL	* 12,460.00	* 14,040.00	* 15,380.00	* 41,880.00
	IRPJ TOTAL	* 34,150.00	* 38,100.00	* 41,450.00	* 113,700.00
	(-) IRRF	-4,500.00	-3,000.00	-1,500.00	-9,000.00
	IRPJ DEVIDO	* 29,650.00	* 35,100.00	* 39,950.00	* 104,700.00
	BC PRESUMIDA DA CSLL	* 124,400.00	* 153,600.00	* 179,200.00	* 457,200.00
	(+) REND. APLICAÇÃO FINANCEIRA	* 30,000.00	* 20,000.00	* 10,000.00	* 60,000.00
	(+) JUROS RECEBIDOS	* 5,000.00	* 6,000.00	* 7,000.00	* 18,000.00
	BC CSLL	* 159,400.00	* 179,600.00	* 196,200.00	* 535,200.00
	CSLL 9% 	* 14,346.00	* 16,164.00	* 17,658.00	* 48,168.00
	PIS 0,65%	* 4,030.00	* 5,070.00	* 5,915.00
	COFINS 3%	* 18,600.00	* 23,400.00	* 27,300.00
	ISS 5%	* 12,500.00	* 15,000.00	* 17,500.00
	D R E
	jan	fev	mar
	RECEITA DA REVENDA DE MERCADORIAS	* 400,000.00	* 500,000.00	* 600,000.00
	RECEITA DA PRESTAÇÃO DE SERVICOS	* 250,000.00	* 300,000.00	* 350,000.00
	RECEITA TOTAL	* 650,000.00	* 800,000.00	* 950,000.00
	(-) DEDUÇÕES DA RECEITA	-65,130.00	-63,470.00	-90,715.00
	Descontos Incondicionais	-30,000.00	-20,000.00	-40,000.00
	PIS	-4,030.00	-5,070.00	-5,915.00
	COFINS	-18,600.00	-23,400.00	-27,300.00
	ISS 	-12,500.00	-15,000.00	-17,500.00
	RECEITA LÍQUIDA	* 584,870.00	* 736,530.00	* 859,285.00
	(-) CMV	-250,000.00	-300,000.00	-350,000.00
	(-) CSP	-100,000.00	-120,000.00	-150,000.00
	LUCRO BRUTO	* 234,870.00	* 316,530.00	* 359,285.00
	RESULTADO FINANCEIRO	* 35,000.00	* 26,000.00	* 17,000.00
	(+) RECEITAS FINANCEIRAS	* 35,000.00	* 26,000.00	* 17,000.00
	(-) DESPESAS FINANCEIRAS	0	0	0
	LUCRO ANTES DO IRPJ E DA CSLL	* 269,870.00	* 342,530.00	* 376,285.00
	IRPJ 	-34,150.00	-38,100.00	-41,450.00
	CSLL	-14,346.00	-16,164.00	-17,658.00
	LUCRO LÍQUIDO	* 221,374.00	* 288,266.00	* 317,177.00