Contabilidad y Finanzas

Colegas Latinoamericanos

Cuentas de mayor en el arrendamiento financiero (leasing)

Por: Manuel Garrido González Miembro Fundador de (A.E.C.E.)

Susana Garrido Carballo Economista

213 MAQUINARIA                                                              524 Acreedores C/P. Arrend.Financiero 

[1]        100.000,00      [21]      50.000,00                    [2]        17.045,65        [1]        17.045,65

[22]        15.000,00

[22]      50.000,00                   [6]        18.409,30        [3]        18.409,30

[10]      19.882,05        [7]        19.882,05

[14]      21.472,60        [11]      21.472,60

[18]        8.190,40        [15]      23.190,40

[18]      15.000,00

115.000,00                 100.000,00                             100.000,00                 100.000,00

Saldo:   15.000,00

174  Acreed.L/P. Arrend.Financiero                                             472  Impuesto Valor Añadido (I.V.A.)              

[3]        18.409,30        [1]        82.954,35                   [2]        4.007,30

[7]        19.882,05                                                       [6]        4.007,30

[11]      21.472,60                                                       [10]      4.007,30

[15]      23.190,40                                                       [14]      4.007,30

[18]      4.007,30

82.954,35                        82.954,35                               20.036,50

662  Intereses                                                                                  572  Bancos             

[2]        8.000,00                                                                                                         [2]        29.052,95

[6]        6.636,35                                                                                                        [6]        29.052,95

[10]      5.163,60                                                                                                        [10]      29.052,95

[14]      3.573,05                                                                                                        [14]      29.052,95

[18]      1.855,25                                                                                                        [18]      29.052,95

25.228,25                                                                                                      145.264,75

681  Amortización                                                               281  Amortización Acumulada                 

[4]        10.000,00                                                       [21]      50.000,00        [4]        10.000,00

[8]        10.000,00                                                                                           [8]        10.000,00

[12]      10.000,00                                                                                           [12]      10.000,00

[16]      10.000,00                                                                                           [16]      10.000,00

[19]      10.000,00                                                                                           [19]      10.000,00

Saldo: 50.000,00                                                                  50.000,00                   50.000,00

652  Base Imp. Dif. Temporarias                                                   478  Pasivo Diferencias Temporarias                  

[5]          7.045,65        [23]      50.000,00                    [23]      50.000.00        [5]          7.045,65

[9]          8.409,30                                                                                           [9]          8.409,30

[13]        9.882,05                                                                                           [13]        9.882,05

[17]      11.472.60                                                                                           [17]      11.472,60

[20]      13.190,40                                                                                           [20]      13.190,40

50.000,00                   50.000,00                               50.000,00                   50.000,00

690 Deterioro Inmovilizado Intangible                             790 Reversión Inmovilizado Intangible

[22]      50.000,00                                                                                          [22]      15.000,00

Saldo: 50.000,00                                                                                          Saldo: 15.000,00

 

 

 

Updated: 14/11/2012 — 8:23 PM

Deja un comentario

Contabilidad y Finanzas © 2016 Frontier Theme