exercicio lucro presumido no 01 2014

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

Plan1
	CONTAS	JAN	FEV	MAR	ABR	MAI	JUN	JUL	AGO	SET	OUT	NOV	DEZ
	ROB	420,000	290,000	580,000	547,000	384,000	360,000	477,000	486,000	468,000	326,000	305,000	320,000
	Vda produtos	300,000	230,000	450,000	450,000	297,000	290,000	390,000	410,000	390,000	230,000	255,000	260,000
	Prestação Serv.	120,000	60,000	130,000	97,000	87,000	70,000	87,000	76,000	78,000	96,000	50,000	60,000
	DROB	30,015	41,015	39,920	43,265	41,190	56,520	56,775	62,105	65,360	75,025	87,540	94,060
	Vendas canceladas		10,000	5,000	5,000		10,000	5,000	5,000		5,000	10,000	10,000
	IPI	10,000	10,000	12,000	12,500	14,000	15,000	17,500	18,500	21,000	22,500	25,000	27,000
	ICMS	15,000	16,000	17,000	19,500	20,000	24,000	25,500	29,500	34,000	36,250	40,000	43,000
	ISS	1,000	1,000	1,250	1,250	1,500	1,500	1,750	1,750	2,000	2,250	2,500	3,000
	PIS	715	715	830	890	1,010	1,070	1,250	1,310	1,490	1,600	1,790	1,970
	COFINS	3,300	3,300	3,840	4,125	4,680	4,950	5,775	6,045	6,870	7,425	8,250	9,090
	ROL	389,985	248,985	540,080	503,735	342,810	303,480	420,225	423,895	402,640	250,975	217,460	225,940
	CPV/CSP	26,985	26,985	31,080	33,735	38,810	40,480	47,225	48,895	55,640	59,975	66,460	73,940
	LB	363,000	222,000	509,000	470,000	304,000	263,000	373,000	375,000	347,000	191,000	151,000	152,000
	D.Operacionais	52,000	57,000	54,000	56,000	56,000	62,300	64,000	69,000	112,000	74,000	78,457	80,000
	Comerciais	7,000	7,000	8,000	9,000	9,000	10,000	11,000	13,000	14,000	15,000	17,000	18,000
	Prov.Gar.Prod.	4,500	4,000	5,000	5,500	6,000	6,500	7,500	8,000	9,000	9,500	11,000	12,000
	Prov.Dev.Duv.	1,200	1,300	1,400	1,500	1,700	1,900	2,000	2,200	2,500	2,700	3,100	3,400
	Comissões de Vendas	800	900	1,000	1,100	1,200	1,300	1,500	1,600	1,800	1,900	2,200	2,400
	Brindes	500	800	600	900	100	300		200	700	900	700	200
	Administrativas	18,000	18,000	18,000	18,000	18,000	20,000	20,000	21,000	41,000	21,000	21,000	21,000
	Salários Encargos	15,000	15,000	15,000	15,000	15,000	17,000	17,000	17,000	17,000	17,000	17,000	17,000
	Material Escrit.	3,000	3,000	3,000	3,000	3,000	3,000	3,000	4,000	4,000	4,000	4,000	4,000
	Multas Infrações		5,000				300			20,000		457
	Finan.Líquidas	500	500	500	500	500	500	500	500	500	500	500	500
	Desp.Finan	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000
	Receitas Finan	500	500	500	500	500	500	500	500	500	500	500	500
	Outras Rec./Desp.Operac.	1,000	1,000	1,000	1,000	1,000	38,000	6,000	0	-299,000	-88,500	-58,500	-128,500
	Aluguéis ativos	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,500	1,500	1,500
	Equiv.Patrim.						37,000	5,000	-1,000	-300,000	-90,000	-60,000	-130,000
	LO	312,000	166,000	456,000	415,000	249,000	238,700	315,000	306,000	-64,000	28,500	14,043	-56,500
	RNO	500	500	-1,500	0	0	0	2,500	0	1,500	-4,000	-30,900	-4,000
	Ganhos/P.Capital	500	500	-1,500				2,500		1,500	-4,000	-30,900	-4,000
	LAIR	312,500	166,500	454,500	415,000	249,000	238,700	317,500	306,000	-62,500	24,500	-16,857	-60,500
	
	1- Considerando-se os dados acima calcule o IRPJ e a CSLL devidos em cada período na opção pelo lucro presumido.
	2 - Considerando-se os dados acima calcule o IRPJ e a CSLL devidos em cada período na opção pelo lucro real trimestral
Plan2
	
Plan3