CONTABILIZACION CONTABILIZACI ON :
CASO 01
PCGR
PCGE
PROVISION Factura Comercial (invoice) --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 01 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 604 604 Mate Materi ria a Prim Prima a 42 PROVEEDORES 421
74,394.52 74,394.52
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 01 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 602 60 2 Ma Mate teri rias as Pri Prima mass 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS
Facturas por pagar
4212 Facturas en ME --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 02 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
421
74,394.52 74,394.52
74,394.52 74,394.52
Facturas, boletas y comprobantes de pago por pagar
4212 42 12 Em Emit itid idas as 42122 Facturas por pagar ME - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 02 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
74,394.52 74,394.52
PROVISION documento emitido por los intereses --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 03 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 38 CARGAS DIFERIDAS 381 381
42 421 421
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 03 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----18 SERVICIOS Y OTROS CONTRATOS POR ANTICIPADO
11,075.34
Inte Intere rese sess por dev deven enga gar r PROVEEDORES
181 11,075.34
42
Fact Factur uras as por por pag pagar ar
421
CANJE de las factura por letra a 90 días
421 421
74,394.52
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 04 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----42 CUENTAS POR PAGAR COMERCIALES - TERCEROS
Fact Factur uras as por por pag pagar ar
PROVEEDORES 421 421
Fact Factur uras as por por pag pagar ar
4213 42 13 ND en ME
11,075.34
11,075.34
42
Facturas, boletas y comprobantes de pago por pagar 4212 Em 4212 Emit itid idas as 42122 4212 2 Factu Facturas ras por pagar pagar ME CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as
74,394.52
421
4212 42 12 Fac Factur turas as en ME
42
Intereses CUENTAS POR PAGAR COMERCIALES - TERCEROS Facturas, boletas y comprobantes de pago por pagar
4212 42 12 Emit Emitid idas as 42123 ND en ME
4213 ND en ME
--- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 04 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 42 PROVEEDORES
11,075.34
11,075.34
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42
PROVEEDORES
85,469.86
42
423 Letras por pagar 4232 Letras por pagar ME
42123 421 23 ND en ME ME CUENTAS POR PAGAR COMERCIALES - TERCEROS 423 Letras por pagar 4232 Letras por pagar ME
85,469.86
PROVISION documento de Transporte (BL) --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 05 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 05 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
3,370.80
3,370.80
6091
42
PROVEEDORES 421 421
3,370.80
42
Fact Factur uras as por por pag pagar ar
4212 Facturas por pagar ME --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 06 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
3,370.80 3,370.80
Costos vinculados con la compra de mercaderías 60911 6091 1 Costo Costoss de Tran Transport sporte e CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar
4212 42 12 Em Emit itid idas as 42122 Fa Facturas por pagar ME - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 06 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
3,370.80
3,370.80 3,370.80
PROVISION concepto Seguro de Importación --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 07 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 07 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
1,687.20
1,687.20
6091
42
PROVEEDORES 421 421
1,687.20
Fact Factur uras as por por pag pagar ar
4216 Doc. Pendientes de regularizar --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 08 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas
1,687.20
42
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar
4211 42 11 No em emit itid idas as 42112 Do D ocumentos en ME - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 08 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas
1,687.20
1,687.20
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61 614 614
VARIACION DE DE EX EXISTENCIAS Mate Materi rias as Pri Prima mass
1,687.20
61 612 61 2
VARIACION DE DE EX EXISTENCIAS Materi Mate rias as Pri Prima mass
1,687.20
PROVISION DUA de importación --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 09 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 09 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
9,544.69
6091
40
42
TRIBUTOS POR PAGAR
401 Gobierno Central 4011 Im Impuesto a las Ventas 40111 40111 IGV Crédito Crédito Fiscal Fiscal PROVEEDORES 421 421
40
16,925.92
26,470.62
Fact Factur uras as por por pag pagar ar
4212 Documento Documentoss por pagar pagar en ME --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 10 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
9,544.69 9,544.69
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados TRIBUTOS Y TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD
9,544.69
16,925.92
401 Gobierno Central 4011 Impuesto General a las Ventas 40111 4011 1 IGV Crédito Crédito Fiscal Fiscal 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 Em 4212 Emit itid idas as 42122 4212 2 Docu Documento mentoss en ME - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 10 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
26,470.62
9,544.69 9,544.69
CONTABILIZACION pago de la percepción --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 11 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 40 TRIBUTOS POR PAGAR
10
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 11 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----40 TRIBUTOS Y TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD
3,710.34
401 Gobierno Central 4011 Impuesto a las Ventas 40115 IGV Percepciones Percepciones por por aplicar CAJA Y BANCOS 104 Cuenta Corriente
3,710.34
3,710.34
401 Gobierno Central 4011 Impuesto a las Ventas 40115 IGV Percep Percepciones ciones por por aplicar 10 CAJA Y BANCOS 104 Cuenta Corriente 1041 104 1 Cta Cte Op Opera erativa tiva
3,710.34
PROVISION Factura Agente Aduanero --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 12 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
420.00
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 12 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
420.00
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6091
40
42
TRIBUTOS POR PAGAR 401 Gobierno Central 4011 Im Impuesto a las Ventas 40111 40111 IGV Crédito Crédito Fiscal Fiscal PROVEEDORES 421 421
40
79.80
499.80
Fact Factur uras as por por pag pagar ar
4211 Documentos por pagar en MN --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 13 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
420.00 420.00
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados TRIBUTOS Y TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD
401 Gobierno Central 4011 Impuesto General a las Ventas 40111 4011 1 IGV Crédito Crédito Fiscal Fiscal 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as 42121 Do Documentos en MN - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 13 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
79.80
499.80
420.00 420.00
PROVISION Factura servicio de estiba/desestiba --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 14 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 14 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
220.00
220.00
6091
42
PROVEEDORES 421 421
220.00
Fact Factur uras as por por pag pagar ar
4211 Documentos por pagar en MN --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 15 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
220.00 220.00
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as 42121 Do D ocumentos por pagar en MN - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 15 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
220.00
220.00 220.00
PROVISION Factura del servicio de flete local --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 16 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
900.00
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 16 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
900.00
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6091
40
42
TRIBUTOS POR PAGAR
401 Gobierno Central 4011 Im Impuesto a las Ventas 40111 IGV Crédito Fiscal PROVEEDORES 421 421
40
171.00
1,071.00
Fact Factur uras as por por pag pagar ar
4211 Docum Documento entoss por paga pagarr en MN
--- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 17 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Mate Materias rias Prima Primass importa importadas das 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
900.00 900.00
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados TRIBUTOS Y TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD
401 Gobierno Central 4011 Impuesto General a las Ventas 40111 IGV Crédito Fiscal 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as 42121 Documentos por pagar en MN - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 17 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Materias Primas Primas importa importadas das 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
171.00
1,071.00
900.00 900.00
PROVISION Factura de servicios de manejo documentario --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 18 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 60 COMPRAS 609 Gastos vinculados con la compra
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 18 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----60 COMPRAS 609 Costos vinculados con la compra
140.00
6091
40
42
TRIBUTOS POR PAGAR
401 Gobierno Central 4011 Im Impuesto a las Ventas 40111 IGV Crédito Fiscal PROVEEDORES 421 421
40
26.60
166.60
Fact Factur uras as por por pag pagar ar
4211 Documentos por pagar en MN --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 19 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 28 EXISTENCIAS POR RECIBIR 284 28 4 Ma Mate teri rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 614 614 Mate Materi rias as Pri Prima mass
140.00 140.00
Costos vinculados con la compra de mercaderías 60912 6091 2 Otros costos costos vinculados vinculados TRIBUTOS Y TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD
140.00
401 Gobierno Central 4011 Impuesto General a las Ventas 40111 IGV Crédito Fiscal 42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as 42121 Do D ocumentos por pagar en MN - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 19 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Primas importadas 61 VARIACION DE DE EX EXISTENCIAS 612 61 2 Ma Mate teri rias as Pri Prima mass
26.60
166.60
140.00 140.00
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VALORACION INGRESO A ALMACEN de materias primas --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 20 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 24 MATERIAS PRIMAS
28
90,677.21
EXISTENCIAS POR RECIBIR 284 Mate 284 Materi rias as Pri Prima mass 2842 Mate Materias rias Prima Primass importa importadas das
90,677.21
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 20 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----24 MATERIAS PRIMAS 241 Materia Prima para Producción Manufacturada 28 EXISTENCIAS POR RECIBIR 284 284 Mate Materi rias as Pri Prima mass 2842 Materias Materias Primas Primas importa importadas das
90,677.21
90,677.21
CONTABILIZACION depósito de la detracción (SPOT) por el servicio de transporte de bienes local --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 21 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- 42 PROVEEDORES 421 421
128.52
Fact Factur uras as por por pag pagar ar
4211 Docum Documento entoss por paga pagarr en MN
10 104
CAJA Y BANCOS Cuentas Corrientes
--- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- 22 -- ----- ----- ---- ----- ----- ---- ----- ----- ---- ----- -
128.52
- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 21 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- ----42 CUENTAS POR PAGAR COMERCIALES - TERCEROS 421 Facturas, boletas y comprobantes de pago por pagar 4212 42 12 Em Emit itid idas as 42121 Documentos por pagar en MN 10 CAJA Y BANCOS 104 Cuenta Corriente 1041 104 1 Cta Cte Op Opera erativa tiva - ----- ---- ----- ----- ---- ----- ----- ---- ----- ----- ---- 22 --- ----- ---- ----- ----- ---- ----- ----- ---- ----- -----
128.52
128.52
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Descripción FOB Flete Seguro CIF (Valor de Aduanas) Ad Valorem (7%) Base Imponible IGV (17%) IPM ( 2%) Importe de la Operac. Percepción (5%)
T.C. 3.338 3.338 3.338 3.338 3.338 3.338
S/. #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
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ConfeccióndelCosto delaAquisición(Hojade CostodeImportación) 1 2 3 4 5 6 7 8 Mercancía Adquir ida Item
D es cr pi ci ón
KILOS
C ód gi o
1 M a et rai P r i ma A
T ot al
2 0 08 0 10 2 1 , 20 0
9
Valor FOB USDx kilo
%
USD
10
11
FLETE Soles
12.28% 4.20
5,040.0014,167.44
12
13
14
%
USD
Soles
112.50
316.36 5,299.8214,897.60
FOB + FLETE
USD
Soles
147.31
413.81 5,187.3114,581.25
USD
Soles
15
16
SEGURO
18.75%
17
18
19
Valor CIF USD
Soles
% 18.75%
20
21
22
23
OTROS DESEMBOLSOS Otros Costos TOTAL S/. Soles
Fletelocal Ad Soles Valorem
110.49 1,789.64
COSTO TOTAL
2 M a et rai P r i ma B
2 0 08 0 10 3
800
8.18% 2 . 10
1 , 68 0 0. 0 4 , 72 2 4. 8
9 8 2. 1
2 7 5. 8 7 1 , 7 78 . 21 4 , 99 8 3. 5
6.43%
3 8 5. 6
1 0 8. 4 4 1 , 8 1 6. 7 7 5 , 1 0 6. 8 0
6.43%
7 3. 66
6 13 4. 9
5 0. 13
3 M a et rai P r i ma C
2 0 08 0 10 4
960
9.82% 2 . 80
2 , 68 8 0. 0 7 , 55 5 9. 7
1 1 7. 8 5
3 3 1. 0 5 2 , 8 05 . 85 7 , 88 7 0. 1
10.14%
6 0 8. 5
1 7 1. 1 2 2 , 8 6 6. 7 0 8 , 0 5 8. 1 3
10.14%
8 8 3. 9
9 6 8. 0 3
7 9 1. 1 1 , 13 5 5. 3 9 , 19 3 6. 6
4 M a et rai P r i ma D
2 0 08 0 10 5
700
7.16% 1 . 90
1 , 33 0 0. 0 3 , 73 8 6. 3
8 5 9. 3
2 4 1. 3 9 1 , 4 15 . 93 3 , 98 0 0. 2
5.12%
3 0 7. 1
8 6 3. 5 1 , 44 6 6. 4 4 , 06 6 3. 7
5.12%
6 4. 45
4 88 5. 0
3 9. 92
7 07 .9 7 1 , 99 0. 01
2.56%
1 5 3. 5
2 44 2. 5
1 9. 96
4 2 9. 3 2 2 , 7 67 . 34 7 , 77 8 6. 8
10.00%
6 0 0. 2
5 M a et rai P r i ma E
350
. 0 3.58% 1 9
6 65 0. 0 1 , 8 69 3. 2
6 M a et rai P r i ma E
2 0 08 0 10 7 1 , 24 5
12.74% 2 . 10
2 , 61 4 5. 0 7 , 34 9 3. 6
7 M a et rai P r i ma F
2 0 08 0 10 6
4 2. 97 1 5 2. 8 4
1 20 6. 9
2.56%
3 2. 23
10.00%
1 1 4. 6 3
1.01%
1 1. 05
4.63%
2 7 8. 1
7 8 1. 9 1 , 31 0 0. 2 3 , 68 2 2. 9
4.63%
7 3. 66
4 42 3. 7
3 6. 15
5 52 1. 7 4 , 2 34 4. 6 5 2. 93 1
2 4 1. 3 9 1 , 8 00 . 93 5 , 06 2 2. 5
6.51%
3 9 0. 6
1 0 9. 8 3 1 , 8 3 9. 9 9 5 , 1 7 2. 0 8
6.51%
6 4. 45
6 21 3. 3
5 0. 78
7 36 5. 5 5 , 9 08 6. 4 8 4. 40 9
1 0 M a et rai P r i ma I
2 0 08 0 11 1
900
9.21% 2 . 45
2 , 20 5 0. 0 6 , 19 8 2. 6
1 1 0. 4 9
3 1 0. 3 5 2 , 3 15 . 49 6 , 50 8 6. 1
8.37%
5 0 2. 2
1 4 1. 2 1 2 , 3 6 5. 7 0 6 , 6 4 9. 8 2
8.37%
8 2. 86
7 98 8. 5
6 5. 28
9 47 0. 0 7 , 5 96 8. 2 8 4. 40 9
4 4 4. 9
1 2 5. 1 1 2 , 0 9 5. 8 7 5 , 8 9 1. 4 2
4 6 0. 4
7 0 7. 7 3
5 7 8. 4
8 1 1. 6 1 6 , 7 0 3. 0 2 1 3 . 40 6 0
4 4 4. 9
1 2 5. 1 1 2 , 0 9 5. 8 7 5 , 8 9 1. 4 2
7.42%
4 6 0. 4
7 0 7. 7 3
5 7 8. 4
8 1 1. 6 1 6 , 7 0 3. 0 2 1 3 . 40 6 0
6 9 8. 9
1 9 6. 5 4 3 , 2 9 2. 6 6 9 , 2 5 5. 4 8
11.65%
500
5.12% 3 . 98 5.12% 3 . 98 10.23% 3 . 10
1 , 99 0 0. 0 5 , 59 3 8. 9
6 1 3. 8
1 7 2. 4 2 2 , 0 51 . 38 5 , 76 6 3. 1
1 , 99 0 0. 0 5 , 59 3 8. 9
6 1 3. 8
1 7 2. 4 2 2 , 0 51 . 38 5 , 76 6 3. 1
7.42%
3 , 10 0 0. 0 8 , 71 4 1. 0
1 2 2. 7 6
3 4 4. 8 4 3 , 2 22 . 76 9 , 05 8 9. 4
11.65%
7.42%
26,465.5074,394.521,200.003,370.8027,665.5077,765.32 27,665.5077,765.32 100.00%
100.00%
7.42%
600.00 1,687.2028,265.5079,452.52 100.00%
92.07 1,111.86
9 0 0. 0 0 9 , 5 4 4. 6 9
7 8. 6
1 15 0. 7
7 . 30 5 1
2 7 5. 8 7 1 , 2 82 . 21 3 , 60 4 1. 0
8 5 9. 3
500
9 6. 16
9 15 5. 5 7 6. 29 6
90.86 1,294.8010,550 . 8010,550.28 10.5503
7 8 0. 0 011,224.69 011,224.6990,677.21 90,677.21
4.2Criteriosempleadosenlaelaboracióndela hojadecostode importación i óndelcostodel 4.2.1Porcentajede Kilos (Columna5).A emplearseenladistribucióndelcostodel fleteinternacional (columna9) y ellocal (columna19), portratarse deun servicioque estáenfunciónalpesodelamercancíaimportada;sudeterminaciónserealizódela siguientemanera: Kilos Item Total kilos importado
%=
4.2.2. 2 . Porcentaje FOB + FLETE, También Porcentaje Costo CIF (Columna 13 y 18). A emplearse en la distribución de los demás desembolsos incurridos i dosen la importación, talescomo seguro,estiba y desestiba,manejo dedocumentos, comisióndel agenteadanero y demás conceptosquehande serincluidos enel costodela mercancía:
x 100
%=
Costos CIF Item TotalCostoCIF
Ejem plo Item 1: 1,200 9,775
%Item1 = %Item1 =
x 100
12.28%
EjemploItem1:
%Item1 =
Determinacióndelimportedel fleteinternacionalparaelItem 1 (Columna9). FleteItem1 =TotalFletex %Item1 FleteItem1 =USD1,200x 12.28% FleteItem1 = USD 147.31
%Item1 =
14,898 79,453
C os o t =
Flete tIem 1= 1 = Total F Fllete ol cal x % tIem 1 FleteItem1 =S/.900x 12.28% 110.49 FleteItem1 = S/.110.5
%Item1 =
SeguroItem1= o Item1= TotalSegurox%Item1 Seguro tIem 1= 1= USD 600 x1 x18.75% FleteItem1 = USD112.50
Determinacióndelimportedel costodeotrosdesenbolsosparael Item 1 Otros desembolsos os Item1= TotalOtros Desembolsosx %Item1 Otros desembolsosItem1 =S/. 780x18.75% OtrosDesembolsosItem1= 146.252 /.
US$ T C ..
S/.
FOB Flete Seguro
5,000 3.338 400 3.338 125 3. 3.338
### ### 417.00
CIF (Valor de de Aduanas)
5,525
Ad Valorem (7%)
387 3 .338
Base Imponible
5,912
IGV (1 (17%) IPM ( 2%)
1,005 3. 3.338 118 3. 3.338
Importe de al Operac.
7,035
Percepción (5%)
### ###
### ### 394.00
### ###
x k li o
x 100
18.75%
Determinación del m i porte del seguro p ara el tIem 1 (Columna14).
Determinacióndelimportedel fletelocalparael Item 1 (Columna19).
Descripción
4.2.3. Costo por Kilo ( C ol u mn a 2 4) . E s determinado dedividir elcostototapor Item entrelacantidadadquiridadelmismoItem,así tenemos elsiguienteprocedimiento: C os to = p o r CostoTotalItem kilo Kilos AdquiridoItem
x 100
Ejemplo Item 1:
(Columna21).
M M M M
2 96 4. 4 2 , 3 29 6. 2 6 6. 56 1
8 00 4. 8
9 8 2. 1
1 , 71 5 0. 0 4 , 82 0 8. 7
9,775
2 84 7. 8
7 8 0. 2 1 , 14 7 3. 9 9 , 09 4 8. 4
1.01%
1 , 18 4 0. 0 3 , 32 8 2. 2
7.16% 2 . 45
2 0 08 0 11 3
1 7. 00
9 5 4. 7 4
7 83 4. 8
8.18% 1 . 48
700
2 0 08 0 11 2
6 .0 4
7 2 3. 3 2 2 , 0 3 3. 1 8
1.23% 2 2. 0
800
2 0 08 0 11 0
2 0 08 0 11 4 1 , 00 0
2 78 7. 3
4 3 1. 8
120
2 0 08 0 10 9
TOTALES
4 1. 38
1 6 8. 7 7 2 , 8 2 7. 3 6 7 , 9 4 7. 4 5
2 0 08 0 10 8
1 3 M a et rai P r i ma L
1 4. 73
9 . 57 6 7
5 92 8. 7 4 , 6 59 2. 4 6 6. 56 1
8 M a et rai P r i ma G
1 2 M a et rai P r i ma K
7 42 1. 0
7 37 2. 8 5 , 8 44 0. 8 7 3. 05 1
9 M a et rai P r i ma H 1 1 M a et rai P r i ma J
2 64 0. 0
24 Costox Kilo
146.25 2,046.3816,943 . 3816,943.98 14.1200
16,944 1,200 14.1200
M M M M M M M
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CONTABILIZACION: CONTABILIZAC ION: CASO 02
PCGR
PCGE
CONTABILIZACION de la revaluación y del Pasivo Tributario Diferido ------------------------------------------------- 01 -----------------------------------------------10,000 35 VALO VALORI RIZ. Z.AD ADIC IC.D .DEL EL INM. INM.MA MAQ. Q.EQ EQ.. 354 35 4 Unid Un idad ades es de Tr Tran ansp spor orte te 57 574 57 4
EXCEDENTE RE REVALUACION Unidad Unid ades es de Tr Tran ansp spor orte te
6,300
49
GANANCIAS DIFERIDAS
3,700
497 497 4971 49 71 4972 49 72
Impu Im pues esto to a la la Ren Renta ta Di Dife feri rido do Partic Part icip ip.T .Tra raba baja jado dore ress Impt Im pto o a la la Ren Renta ta
-------------------------------------------------- 01 -----------------------------------------------INMUEBLES, MAQUINARIA Y EQUIPO 33 Equipo de transporte 334 3341 Vehículos Motorizados 33412 Revaluación EXCEDENTE DE REVALUACION 57 Excedente revaluación propio 571 5712 Inmuebles, Maquinaria y Equipo 49 IMPTO A LA RENTA Y PARTICIP DE LOS TRABAJADORES DIFERIDOS PASIVO Impuesto a la renta diferido 2,700 491 4911 Impuesto a la renta diferido Patrimonio Participaciones de los trabajadores dife 1,000 492 4921 Partic.de los Trabaj. Dif. - Patrimonio
10,000
6,300 3,700
1,000 2,700
1ER AÑO: AÑO: Contabilización del IR, Participación de los Trabajadores y Regularización del Pasivo Tributario Diferido ------------------------------------------------- 02 -----------------------------------------------86 DISTRIBUCION LEGAL DE LA RTA NETA 861 861 Part Partic icip ipac ació ión n de los los tra traba baja jado dore ress 88 881 881 49
IMPUESTO A LA RENTA Impu Impues esto to a la Ren Renta GANANCIAS DIFERIDAS
497 497 4971 49 71 4972 49 72 40 401 4017 4017 41
Impu Im pues esto to a la la Ren Renta ta Di Dife feri rido do Partic Part icip ip.T .Tra raba baja jado dore ress Impt Im pto o a la la Ren Renta ta TRIBUTOS POR PAGAR Gobierno Ce Central Impu Impues esto to a la Rent Renta a REMUNERACIONES Y PARTICIP POR PAGAR
413 413
Part Partic icip ipac acio ione ness por por paga pagar r
-------------------------------------------------- 02 -----------------------------------------------87 PARTICIPACION DE LOS TRABAJADORES 871 Participación de los trabajadores Corriente IMPUESTO A LA RENTA 88 Impuesto a la Renta - Corriente 881 49 IMPTO A LA RENTA Y PARTICIP DE LOS TRABAJADORES DIFERIDOS PASIVO Impuesto a la renta diferido 540 491 4911 Impuesto a la renta diferido Patrimonio Participaciones de los trabajadores dife 200 492 4921 Partic.de los Trabaj. Dif. - Patrimonio
10,000
27,000 740
10,000
27,000 740
200 540 27,540 10,200
40 401 4017 41 413
TRIBUTOS POR PAGAR Gobierno Central Impuesto a la Renta REMUNERACIONES Y PARTICIP POR PAGAR Participaciones de los trabajadores por pagar
27,540 10,200
2DO AÑO: AÑO: Contabilización del IR, Participación de los Trabajadores y Regularización Regularización del Pasivo Tributario Diferido ------------------------------------------------- 03 -----------------------------------------------86 DISTRIBUCION LEGAL DE LA RTA NETA
14,000
-------------------------------------------------- 03 -----------------------------------------------87 PARTICIPACION DE LOS TRABAJADORES
14,000
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413 413
Part Partic icip ipac acio ione ness por por paga pagar r
413
Participaciones de los trabajadores por pagar
3ER AÑO: AÑO: Contabilización del IR, Participación de los Trabajadores y Regularización del Pasivo Tributario Diferido ------------------------------------------------- 04 -----------------------------------------------86 DISTRIBUCION LEGAL DE LA RTA NETA 861 861 88 881 881 49
Part Partic icip ipac ació ión n de los los tra traba baja jado dore ress IMPUESTO A LA RENTA Impu Impues esto to a la Ren Renta GANANCIAS DIFERIDAS
497 497 4971 49 71 4972 49 72 40 401 4017 4017 41
Impu Im pues esto to a la la Ren Renta ta Di Dife feri rido do Partic Part icip ip.T .Tra raba baja jado dore ress Impt Im pto o a la la Ren Renta ta TRIBUTOS POR PAGAR Gobierno Ce Central Impu Impues esto to a la Rent Renta a REMUNERACIONES Y PARTICIP POR PAGAR Part Partic icip ipac acio ione ness por por paga pagar r
413 413
-------------------------------------------------- 04 -----------------------------------------------87 PARTICIPACION DE LOS TRABAJADORES 871 Participación de los trabajadores Corriente IMPUESTO A LA RENTA 88 Impuesto a la Renta - Corriente 881 49 IMPTO A LA RENTA Y PARTICIP DE LOS TRABAJADORES DIFERIDOS PASIVO Impuesto a la renta diferido 540 491 4911 Impuesto a la renta diferido Patrimonio Participaciones de los trabajadores dife 200 492 4921 Partic.de los Trabaj. Dif. - Patrimonio
13,000
35,100 740
13,000
35,100 740
200 540 35,640 13,200
40 401 4017 41 413
TRIBUTOS POR PAGAR Gobierno Central Impuesto a la Renta REMUNERACIONES Y PARTICIP POR PAGAR Participaciones de los trabajadores por pagar
35,640 13,200
4TO AÑO: AÑO: Contabilización del IR, Participación de los Trabajadores y Regularización del Pasivo Tributario Diferido ------------------------------------------------- 05 -----------------------------------------------86 DISTRIBUCION LEGAL DE LA RTA NETA 861 861 88 881 881 49
Part Partic icip ipac ació ión n de los los tra traba baja jado dore ress IMPUESTO A LA RENTA Impu Impues esto to a la Ren Renta GANANCIAS DIFERIDAS
497 497 4971 49 71 4972 49 72 40 401 4017 4017 41
Impu Im pues esto to a la la Ren Renta ta Di Dife feri rido do Partic Part icip ip.T .Tra raba baja jado dore ress Impt Im pto o a la la Ren Renta ta TRIBUTOS POR PAGAR Gobierno Ce Central Impu Impues esto to a la Rent Renta a REMUNERACIONES Y PARTICIP POR PAGAR Part Partic icip ipac acio ione ness por por paga pagar r
413 413
-------------------------------------------------- 05 -----------------------------------------------87 PARTICIPACION DE LOS TRABAJADORES 871 Participación de los trabajadores Corriente IMPUESTO A LA RENTA 88 881 Impuesto a la Renta - Corriente 49 IMPTO A LA RENTA Y PARTICIP DE LOS TRABAJADORES DIFERIDOS PASIVO Impuesto a la renta diferido 540 491 4911 Impuesto a la renta diferido Patrimonio Participaciones de los trabajadores dife 200 492 4921 Partic.de los Trabaj. Dif. - Patrimonio
20,000
54,000 740
20,000
54,000 740
200 540 54,540 20,200
40 401 4017 41 413
TRIBUTOS POR PAGAR Gobierno Central Impuesto a la Renta REMUNERACIONES Y PARTICIP POR PAGAR Participaciones de los trabajadores por pagar
5TO AÑO: AÑO: Contabilización del IR, Participación de los Trabajadores y Regularización del Pasivo Tributario Diferido
54,540 20,200
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4017 4017 41 413 413
Impu Impues esto to a la Rent Renta a REMUNERACIONES Y PARTICIP POR PAGAR Part Partic icip ipac acio ione ness por por paga pagar r
22,200
306,000 306,000
4017 41 413
Impuesto a la Renta REMUNERACIONES Y PARTICIP POR PAGAR Participaciones de los trabajadores por pagar
22,200
306,000 306,000
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Determinación de la Renta Neta Imponible Año 01 Cont Tribut
Año 02 Cont Tribut
Año 03 Cont Tribut
Año 04 Cont Tribut
Año 05 Cont Tribut
100,000 100,000 0 2,000 0 0 100,000 102,000
140,000 140,000 0 2,000 0 0 140,000 142,000
130,000 130,000 0 2,000 0 0 130,000 132,000
200,000 200,000 0 2,000 0 0 200,000 202,000
220,000 220,000 0 2,000 0 0 220,000 222,000
Particip. Trabaj. 10%
-10,000
-10,200
-14,000
-14,200
-13,000 -13,200
-20,000 -20,200
-22,000 -22,200
RENTA NE NETA IM IMPONIBLE
90,000
91,800
126,000 127,800
117,000 118,800
180,000 181,800
198,000 199,800
-27,000
-27,540
-37,800
-35,100 -35,640
-54,000 -54,540
-59,400 -59,940
Descripción Result. A. de Part. e Imptos <+> Adiciones (Deprec ( Deprec)) <-> Deducciones RENTA NETA
Imp. a la Renta 30%
-38,340
Diferencia Partic.
-200
-200
-200
-200
-200
Diferencia I. Rta.
-540
-540
-540
-540
-540
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CONTABILIZACION: CASO 03
PCGR
PCGE
15.02.08 Emisión de la factura Nº 001-000101 por el monto del adelanto equivalente al 30% del importe del total de la operación, el mismo que asciende a S/. 90,000 mas IGV: -------------------- x -------------------12 CLIENTE 121
Fac Factura turass po por Co Cobra brar
40
TRIBUTOS PO POR PA PAGAR
401
Gobierno Central
107,100
17,100
-------------------- x -------------------12 CUENTAS POR COBRAR COMERCIALES - TERCEROS 121 Facturas, boletas y otros comprobantes por cobrar 1212 Emitidas 1212 12 121 1 Fa Fact ctur uras as 40 TRIBUTOS Y APORTES AL SISTEMA PRIVADO DE PENSIONES Y DE SALUD 401 Gobierno Central
107,100
17,100
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12
CLIENTE
121
Fac Factura turass po por Co Cobra brar
1212 12 12
Nota No ta de Cr Créd édit ito o
12
CLIENTE
121
Fac Factura turass po por Co Cobra brar
1211
Factur as as
12
71,400
71,400
-------------------- x --------------------
A esta fecha, el saldo del adelanto recibido con fecha 15.02.08 será de: §
Control del importe Factura Nº 001-
CUENTAS POR COBRAR COMERCIALES - TERCEROS 121 Facturas, boletas y otros comprobantes por cobrar 1212 Emitidas 12122 121 22 Not Nota a de Cré Crédit dito o 12 CUENTAS POR COBRAR COMERCIALES - TERCEROS 121 Facturas, boletas y otros comprobantes por cobrar 1212 Emitidas 1212 12 121 1 Fa Fact ctur uras as -------------------- x --------------------
71,400
71,400
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121
Fac Factura turass po por Co Cobra brar
1212 12 12
Nota No ta de Cr Créd édit ito o
12
CLIENTE
121
Fac Factura turass po por Co Cobra brar
1211
Factur as as
121
35,700
-------------------- x --------------------
Facturas, boletas y otros comprobantes por cobrar 1212 Emitidas 12122 121 22 Not Nota a de Cré Crédit dito o 12 CUENTAS POR COBRAR COMERCIALES - TERCEROS 121 Facturas, boletas y otros comprobantes por cobrar 1212 Emitidas 1212 12 121 1 Fa Fact ctur uras as -------------------- x --------------------
A esta fecha, el saldo del adelanto recibido con fecha 15.02.08 será de: §
Control del importe Factura Nº 0010000101
107,100
Fecha 15.02.08
35,700
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