exercicio lucro real 03 2014 (5)

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

Plan1
	11) Uma empresa industrial e prestadora de serviços apresenta a seguinte DRE projetada para o exercício20XY
	
	CONTAS	JAN	FEV	MAR	ABR	MAI	JUN	JUL	AGO	SET	OUT	NOV	DEZ
	ROB	120,000	130,000	145,000	155,000	170,000	190,000	215,000	225,000	250,000	275,000	310,000	340,000
	Vda produtos	100,000	110,000	120,000	130,000	140,000	160,000	180,000	190,000	210,000	230,000	260,000	280,000
	Prestação Serv.	20,000	20,000	25,000	25,000	30,000	30,000	35,000	35,000	40,000	45,000	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	89,985	88,985	105,080	111,735	128,810	133,480	158,225	162,895	184,640	199,975	222,460	245,940
	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	63,000	62,000	74,000	78,000	90,000	93,000	111,000	114,000	129,000	140,000	156,000	172,000
	D.Operacionais	25,500	25,500	26,500	27,500	27,500	30,500	31,500	34,500	55,500	36,500	38,500	39,500
	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									20,000
	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	1,000	1,000	1,000	1,000	1,500	1,500	11,500
	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.												10,000
	LO	38,500	37,500	48,500	51,500	63,500	63,500	80,500	80,500	74,500	105,000	119,000	144,000
	RNO	500	500	-1,500				2,500		1,500
	Ganhos/P.Capital	500	500	-1,500				2,500		1,500			-4,000
	LAIR	39,000	38,000	47,000	51,500	63,500	63,500	83,000	80,500	76,000	105,000	119,000	140,000
	
	1- Considerando-se os dados acima calcule o IRPJ e CSLL devido em cada período na opção pelo lucro real estimativa
	2 - Considerando-se os dados acima calcule o IRPJ e CSLL devido em cada período na opção pelo lucro real trimestral
Plan2
	
Plan3