exercicio real estimativa, trimestral e presumido

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Exercicio
	CONTAS	JAN	FEV	MAR	ABR	MAI	JUN	JUL	AGO	SET	OUT	NOV	DEZ
	ROB	430,000	500,000	387,000	401,000	507,000	515,000	476,000	506,000	571,000	600,000	594,000	637,000
	Vda produtos	300,000	377,000	280,000	303,000	398,000	403,000	387,000	400,000	456,000	470,000	471,000	496,000
	Prestação Serv.	130,000	123,000	107,000	98,000	109,000	112,000	89,000	106,000	115,000	130,000	123,000	141,000
	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	399,985	458,985	347,080	357,735	465,810	458,480	419,225	443,895	505,640	524,975	506,460	542,940
	CPV/CSP	283,000	290,000	230,000	222,000	303,000	333,000	315,000	340,000	370,000	390,000	399,000	398,000
	LB	116,985	168,985	117,080	135,735	162,810	125,480	104,225	103,895	135,640	134,975	107,460	144,940
	D.Operacionais	51,500	51,200	53,400	55,100	55,900	61,700	64,000	68,800	111,300	73,100	77,300	79,800
	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
	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	66,485	118,785	64,680	81,635	107,910	64,780	41,225	36,095	25,340	63,375	31,660	76,640
	RNO	500	500	-1,500	-3,000	-1,000	-2,000	2,500	-6,000	1,500	-1,500	-2,000	-4,000
	Ganhos/P.Capital	500	500	-1,500	-3,000	-1,000	-2,000	2,500	-6,000	1,500	-1,500	-2,000	-4,000
	LAIR	66,985	119,285	63,180	78,635	106,910	62,780	43,725	30,095	26,840	61,875	29,660	72,640
	
	Com base nos dados, calcular o IRPJ e CSLL pela forma de tributação real estimativa mensal, Real Trimestral e Presumido
	Obs: No estimativa mensal foi levantado balancete de redução e suspensão nos meses de abril, setembro e novembro