TEMA DE COLECCIN

Ejemplo N 2
DETERMINACIN DE IMPUESTOS DIFERIDOS EN SOCIEDAD ANNIMA
CUENTA

Saldo deudor
(acreedor)
1.385.000

Fondos Mutuos
Inversin

1.260.000

Ajuste a valor cuota (Otros Ingresos del giro)

125.000

Estimacin deudas incobrables

(3.65.000)

Corresponde a estimacin efectuada en el ejercicio con cargo a

prdidas en cuenta "deudas incobrables"
38.736.000

Mercaderas
El saldo incluye la suma de $ 2.556.000 por costos indirectos
Depreciacin Acumulada Activo Inmovilizado

15.150.000

Su saldo corresponde a la depreciacin normal aplicada en el

ejercicio.
Para efectos tributarios se considera la Depreciacin Acelerada,
con los siguientes datos:
Activo 1:
Inversin Original
Vida til Normal

45.000.000
10 aos

Activo 2:
Inversin Original
Vida til Normal

53.100.000
8 aos

Automvil

6.500.000

Inversin Original

6.500.000

Depreciacin del Ejercicio

1.975.000

Este automvil lo usa el Socio Sr. Prez

Inversiones en Empresas Relacionadas

122.918.500

Esta inversin se encuentra registrada a valor tributario

Activos en Leasing
Corresponde a contrato del ejercicio

47.850.000

Intereses Diferidos Leasing

Su saldo corresponde al Saldo Inicial menos los Intereses
Amortizados que se muestran en Resultados
Depreciacin Acumulada Activos Leasing

6.300.000
(15.785.000)

Corresponde a la depreciacin aplicada en el ejercicio a los activos en leasing

468

MANUAL DE CONSULTAS TRIBUTARIAS

CAPTULO V | EJEMPLOS
Obligaciones Leasing
Su saldo corresponde al saldo inicial $

23.670.000
46.525.000

Menos las cuotas pagadas en el ejercicio (22.855.000)

Provisin de Vacaciones

22.560.000

Su saldo corresponde a la Provisin del Ejercicio.

El saldo de apertura fue liquidado en el momento que los trabajadores hicieron uso del feriado legal, por la suma de $ 12.600.000
Intereses por Mora Impuestos

125.600

10.010.200

En esta cuenta se incluye lo siguiente:

Pago de reparacin de automvil, en el mes de junio 2009,
por la suma de $ 550.000
Pago de reparacin de los activos en leasing, en el mes de
septiembre 2009, por la suma de $ 1.225.000
Remuneraciones

135.120.000

En esta cuenta se incluye

remuneracin pagada a cnyuge del socio Sr. Lpez, en el
mes de julio 2009, por la suma de $ 2.310.000
Provisin de Gratificacin Voluntaria a pagar en el mes de
febrero 2010, por la suma de $ 5.525.000
Provisin de Gratificacin Legal a pagar en el mes de abril
2010, por la suma de $ 25.600.000

MARZO | 387

469

TEMA DE

Otros Gastos Deducidos de los Ingresos

COLECCIN

Corresponde a intereses moratorios pagados en el mes de agosto 2009, por atraso en el IVA

470

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TEMA DE COLECCIN

MANUAL DE CONSULTAS TRIBUTARIAS

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TEMA DE COLECCIN

MANUAL DE CONSULTAS TRIBUTARIAS

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TEMA DE COLECCIN

MANUAL DE CONSULTAS TRIBUTARIAS