resposta exercicio aula 4
TRANSCRIPT
Resolução Exercício 01
Método PEPSEntradas Saídas Saldo
Data Histórico Qtde $ Unit $ Total Qtde $ Unit $ Total Qtde C UNIT $ Total2-Jan Compra 100 132.27 13,227.27 - 100 132.27 13,227.27
10-Jan Compra 120 165.34 19,840.91 - 120 165.34 19,840.91 220 33,068.18
15-Jan Venda - 95 132.27 12,565.91 5 132.27 661.36 120 165.34 300.00 125 961.36
16-Jan Compra 150 198.41 29,761.36 - 150 198.41 29,761.36 20-Jan Compra 10 330.68 3,306.82 - 10 330.68 3,306.82
285 34,029.55 25-Jan Venda - 5 132.27 661.36 0 132.27 -
120 165.34 19,840.91 0 165.34 - 43 198.41 8,531.59 107 198.41 21,229.77
168 29,033.86 10 330.68 50.00 117 24,536.59
30-Jan Compra 100 264.55 26,454.55 100 264.55 26,454.55 31-Jan Venda - 90 198.41 17,856.82 17 198.41 3,372.95
10 330.68 3,306.82 100 264.55 26,454.55 127 33,134.32
Totais 480 92,590.91 353 59,456.59 33,134.32
Método MPEntradas Saídas Saldo
Data Histórico Qtde $ Unit $ Total Qtde $ Unit $ Total Qtde C MEDIO $ Total2-Jan Compra 100 132.27 13,227.27 - 100 132.27 13,227.27
10-Jan Compra 120 165.34 19,840.91 - 220 150.31 33,068.18 15-Jan Venda - 95 150.31 14,279.44 125 150.31 18,788.74
16-Jan Compra 150 198.41 29,761.36 - 275 176.55 48,550.10 20-Jan Compra 10 330.68 3,306.82 - 285 181.95 51,856.92 25-Jan Venda - 168 181.95 30,568.29 117 181.95 21,288.63 30-Jan Compra 100 264.55 26,454.55 - 217 220.01 47,743.18 31-Jan Venda - 90 220.01 19,801.32 127 220.01 27,941.86
Totais 480 92,590.91 353 64,649.05 27,941.86
Exercício Qtde Compra VL Unitário Vl Total Vl Impostos Vl Liquido Vl Unit. Liq.a) 100 200.00 20,000.00 6,772.73 13,227.27 132.27 b) 120 250.00 30,000.00 10,159.09 19,840.91 165.34 d) 150 300.00 45,000.00 15,238.64 29,761.36 198.41 e) 10 500.00 5,000.00 1,693.18 3,306.82 330.68 g) 100 400.00 40,000.00 13,545.45 26,454.55 264.55
Calculo dos Impostos
a) 20,000.00 18,181.82 1.1
IPI 20,000.00 - 18,181.82 1,818.18 ICMS 18,181.82 X 18% 3,272.73 PIS 18,181.82 x 1,65% 300.00
COFINS 18,181.82 x 7,6% 1,381.82 6,772.73
b) 30,000.00 27,272.73 1.1
IPI 30,000.00 - 27,272.73 2,727.27 ICMS 27,272.73 X 18% 4,909.09 PIS 27,272.73 x 1,65% 450.00
COFINS 27,272.73 x 7,6% 2,072.73 10,159.09
d) 45,000.00 40,909.09 1.1
IPI 45,000.00 - 40,909.09 4,090.91 ICMS 40,909.09 X 18% 7,363.64 PIS 40,909.09 x 1,65% 675.00
COFINS 40,909.09 x 7,6% 3,109.09 15,238.64
e) 5,000.00 4,545.45 1.1
IPI 5,000.00 - 4,545.45 454.55 ICMS 4,545.45 X 18% 818.18 PIS 4,545.45 x 1,65% 75.00
COFINS 4,545.45 x 7,6% 345.45 1,693.18
g) 40,000.00 36,363.64 1.1
IPI 40,000.00 - 36,363.64 3,636.36 ICMS 36,363.64 X 18% 6,545.45 PIS 36,363.64 x 1,65% 600.00
COFINS 36,363.64 x 7,6% 2,763.64 13,545.45