Documente Academic
Documente Profesional
Documente Cultură
Banco
Cuentas a Cobrar
Efectos a Cobrar
Inversiones Temporales
Intereses por Cobrar
Int. Anticipados
Inventario
Activo Fijo
Deprec. Acum.
PASIVO Y PATRIMONIO
4,250,500.00
8,500,000.00
0.00
0.00
0.00
1,500,000.00
12,500,000.00
60,000,000.00
(24,000,000.00)
Total Activos
Inventario Final
23,328,000.00
Venta de Activo
Activo Nuevo
Activo Viejo
Depreciacion Acum. Activo
Efecto x Pagar
Ganancia o Perdida
Banco
Total Activo Fijo
Dep. Linea Recta (Aos)
Reserva Legal
Reserva legal Total 10% CS
Diferencia
Reseva Legal Actual 5% UND
0.00
0.00
0.00
0.00
0.00
0.00
60,000,000.00
5
1,000,000.00
0.00
0.00
7,500,000.00
25,000,000.00
0.00
0.00
1,500,000.00
10,000,000.00
1,000,000.00
17,750,500.00
62,750,500.00
Cuadro de Ventas
35%
Periodo
Ventas
Contado
100%
10%
Descuento
Total Ventas de
Contado
100%
5%
65%
45%
55%
Ventas a Credito
Mismo
Trimestre
Trimestre
Siguiente
Provision
1ero
42,250,000.00
14,787,500.00
(1,478,750.00)
13,308,750.00
27,462,500.00
12,358,125.00
15,104,375.00
2do
45,500,000.00
15,925,000.00
(1,592,500.00)
14,332,500.00
29,575,000.00
13,308,750.00
16,266,250.00
3ero
49,850,000.00
17,447,500.00
(1,744,750.00)
15,702,750.00
32,402,500.00
14,581,125.00
17,821,375.00
(891,068.75)
4to
56,800,000.00
19,880,000.00
(1,988,000.00)
17,892,000.00
36,920,000.00
16,614,000.00
20,306,000.00
(1,015,300.00)
Total
194,400,000.00
68,040,000.00
(6,804,000.00)
61,236,000.00
126,360,000.00
56,862,000.00
69,498,000.00
(1,906,368.75)
Total Trimestre
Sig
0%
0%
0%
Intereses
Financieros
Ingresos
Extraordinarios
15,104,375.00
0.00
0.00
16,266,250.00
0.00
0.00
16,930,306.25
0.00
0.00
19,290,700.00
0.00
0.00
67,591,631.25
0.00
0.00
Cuadro de Compras
75%
60%
40%
Periodo
0%
0%
% de Compras con
Mismo Trimestre
Descuento
Compras
0%
Descuento por
Pronto Pago
Total Mismo
Trimestre
1ero
16,900,000.00
12,675,000.00
0.00
0.00
12,675,000.00
4,225,000.00
0.00
2do
18,200,000.00
13,650,000.00
0.00
0.00
13,650,000.00
4,550,000.00
0.00
3ero
19,940,000.00
11,964,000.00
0.00
0.00
11,964,000.00
7,976,000.00
0.00
4to
22,720,000.00
13,632,000.00
0.00
0.00
13,632,000.00
9,088,000.00
0.00
Total
77,760,000.00
51,921,000.00
0.00
0.00
51,921,000.00
25,839,000.00
0.00
Nmina a Distribuir
Gastos de Administracion
75%
20%
5%
15%
Nomina a
Distribuir
Mismo
Trimestre
Previsiones
Laborales 4to t
Prestaciones
Sociales
Total Gastos de
Administracion
1ero
15,100,000.00
11,325,000.00
3,020,000.00
755,000.00
6,337,500.00
6,337,500.00
0.00
0.00
0.00
0.00
Periodo
100%
Gastos de Ventas
0%
0%
100%
0%
Total Gastos de
Mismo Trimestre Prximo Trimestre
Mismo Trimestre
Ventas
Proximo
Trimestre
2do
16,500,000.00
12,375,000.00
3,300,000.00
825,000.00
6,825,000.00
6,825,000.00
0.00
0.00
0.00
0.00
3ero
18,000,000.00
13,500,000.00
3,600,000.00
900,000.00
7,477,500.00
7,477,500.00
0.00
0.00
0.00
0.00
4to
22,500,000.00
16,875,000.00
4,500,000.00
1,125,000.00
8,520,000.00
8,520,000.00
0.00
0.00
0.00
0.00
Total
72,100,000.00
54,075,000.00
14,420,000.00
3,605,000.00
29,160,000.00
29,160,000.00
0.00
0.00
0.00
0.00
1,500,000.00
5,105,000.00
CUADRO INGRESOS
concepto
1ero
2do
3ero
Ventas Contado
13,308,750.00
14,332,500.00
1er trim
12,358,125.00
15,104,375.00
2do trim
13,308,750.00
3er trim
4to
15,702,750.00
Total
17,892,000.00
27,462,500.00
16,266,250.00
14,581,125.00
4to trim
29,575,000.00
16,930,306.25
31,511,431.25
16,614,000.00
16,614,000.00
61,236,000.00
8,500,000.00
8,500,000.00
Ventas de Activos
0.00
Inversiones Temporales
0.00
Ingresos Extraord.
0.00
0.00
0.00
0.00
0.00
Intereses Financieros
0.00
0.00
0.00
0.00
0.00
0.00
Total
19,290,700.00
0.00
34,166,875.00
0.00
0.00
42,745,625.00
46,550,125.00
51,436,306.25
174,898,931.25
19,290,700.00
Cuadro de Egresos
concepto
Compras 1er t
1ero
2do
12,675,000.00
Compras 2do t
3ero
4to
13,650,000.00
Compras 3er t
4,550,000.00
11,964,000.00
11,325,000.00
12,375,000.00
13,500,000.00
Previsiones Labororales
Prestaciones Sociales
Gtos. Admon 1er t
0.00
6,337,500.00
6,825,000.00
0.00
Intereses Prepagados
Efectos por Pagar
14,420,000.00
0.00
5,105,000.00
6,825,000.00
7,477,500.00
8,520,000.00
8,520,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
25,000,000.00
0.00
0.00
25,000,000.00
0.00
0.00
1,500,000.00
0.00
0.00
0.00
0.00
Prestamos a Pagar
14,420,000.00
9,088,000.00
0.00
0.00
0.00
54,075,000.00
0.00
Compra Vehiculo
13,632,000.00
16,875,000.00
0.00
7,477,500.00
0.00
19,940,000.00
13,632,000.00
6,337,500.00
18,200,000.00
7,976,000.00
0.00
Cuentas a Pagar
16,900,000.00
Compras 4to t
Nomina
Total
4,225,000.00
0.00
1,500,000.00
0.00
7,500,000.00
37,837,500.00
7,500,000.00
63,575,000.00
37,491,500.00
61,423,000.00
200,327,000.00
14,193,000.00
FLUJO DE CAJA
concepto
Ingresos
1ero
2do
3ero
4to
Total
34,166,875.00
42,745,625.00
46,550,125.00
51,436,306.25
174,898,931.25
(37,837,500.00)
(63,575,000.00)
(37,491,500.00)
(61,423,000.00)
(200,327,000.00)
(3,670,625.00)
(20,829,375.00)
9,058,625.00
(9,986,693.75)
(25,428,068.75)
Efectivo al Inicio
4,250,500.00
2,000,000.00
2,000,000.00
2,000,000.00
4,250,500.00
Saldo de Efectivo
579,875.00
(18,829,375.00)
11,058,625.00
(7,986,693.75)
(21,177,568.75)
11,703,151.50
35,536,938.16
(1,716,457.75)
(4,285,755.19)
Pagos
Resultado del Ejercicio
Prestamos
1,514,800.00
Pagos de Intereses
(94,675.00)
22,318,986.67
(1,489,611.67)
Abono a Capital
(985,010.78)
(8,073,614.22)
(8,073,614.22)
Colocacion
0.00
Cobro de Intereses
0.00
Recuperacion de Colocaciones
Saldo final Ejercicio
2,000,000.00
2,000,000.00
0.00
2,000,000.00
2,000,000.00
1 TRIMESTRE
Prestamos
Tasa de Interes
Tasa de Interes Trimestral
Factor de Interes de Prestamos
25.00%
6.25%
0.9375
Colocaciones
Tasa de Interes
Tasa de Interes Trimestral
Factor de Interes de Colocaciones
PRESTAMO 1T
INTERESES 1T
2 TRIMESTRE
10.00%
2.50%
0.9750
INTERESES 1T
PRESTAMO 2T
INTERESES 1T
INTERESES 2T
2,000,000.00
2,000,000.00
(579,875.00)
1,420,125.00
0.9375
1,514,800.00
6.25%
94,675.00
18,829,375.00
2,000,000.00
94,675.00
20,924,050.00
0.9375
22,318,986.67
6.25%
1,394,936.67
94,675.00
1,489,611.67
2,000,000.00
3 TRIMESTRE
EXCEDENTE ABONADO
PAGO INTERESES
ABONO A CAPITAL
PRESTAMO 1 Y 2 T
11,058,625.00
(2,000,000.00)
9,058,625.00
-985,010.7778
8,073,614.2222
1,514,800.00
22,318,986.67
23,833,786.67
-9,058,625.00
14,775,161.67
0.9375
15,760,172.4444
6.25%
985,010.7778
7,986,693.75
2,000,000.00
985,010.7778
10,971,704.5278
0.9375
PRESTAMO 4 T
INTERESES 3T
INTERESES 4T
11,703,151.4963
6.25%
731,446.9685
985,010.7778
1,716,457.7463
Corporacin Everest
Estado de Ganancia y Perdida
Del 1/1/2005 al 31/12/2005
(Expresado en Bolvares)
Ventas
Descuento en Ventas
Ventas Netas
Costo de Ventas
Inventario Inicial
Compras
Gastos de Compras
Inventario Final
MOD
Total Costo de Ventas
194,400,000.00
(6,804,000.00)
187,596,000.00
12,500,000.00
77,760,000.00
0.00
(23,328,000.00)
72,100,000.00
(139,032,000.00)
48,564,000.00
29,160,000.00
0.00
12,000,000.00
1,906,368.75
(43,066,368.75)
5,497,631.25
0.00
0.00
0.00
0.00
0.00
(3,000,000.00)
(4,285,755.19)
0.00
(7,285,755.19)
(1,788,123.94)
0.00
(1,788,123.94)
Corporacin Everest
Balance General
Al 31/12/2005
(Expresado en Bolvares)
ACTIVOS
Activos Circulante
Banco
Cuentas por Cobrar
Provisin Cuentas Incobrables
Prstamos por Cobrar
Intereses por Cobrar
Intereses Financieros por Cobrar
Ingresos Extraord. por Cobrar
Inventario
Total Activo Circulante
Activos Fijos
Activos Fijo
Depreciacin Acumulada
Total Activos Fijos
2,000,000.00
20,306,000.00
(1,015,300.00)
0.00
0.00
0.00
0.00
23,328,000.00
44,618,700.00
60,000,000.00
(36,000,000.00)
24,000,000.00
Total Activos
PASIVOS
Pasivos Circulantes
Cuentas por Pagar
Efectos por Pagar
Gastos Adm. Acum. por Pagar
Gastos Ventas Acum. por Pagar
Prestamos Bancarios
Total Pasivo Circulante
Pasivos a Largo Plazo
Apartado Prestaciones Sociales
Pasivo Contingente
Total Pasivo a Largo Plazo
68,618,700.00
9,088,000.00
0.00
0.00
0.00
27,463,323.94
36,551,323.94
5,105,000.00
0.00
5,105,000.00
Total Pasivos
PATRIMONIO
Capital Social
Reserva Legal
UND o Dficit Acumulado
41,656,323.94
10,000,000.00
1,000,000.00
15,962,376.06
Total Patrimonio
26,962,376.06
68,618,700.00
Indicadores Finanacieros
Razon Circulante
Prueba Acida
Capital de Trabajo Neto
Capital de Trabajo Bruto
Rotacion de Inventarios
Plazo del Inventario
Dias de Ventas Pedientes de Cobro
Razon de Rotacion de Activos Fijos
Razon de Rotacion de Activos Totales
Razon de Endeudamiento
Multiplicador de Capital Contable
Rend. Sobre Activo Total (ROA)
Rend. Sobre Capital (ROE)
Periodo Promedio de Cobro
Periodo Promedio de Pago
Razon Pasivo Capital
Margen de Utilidad Sobre Ventas
1.22
0.58
8,067,376.06
44,618,700.00
8.33
43.2
37.60
3.24
2.83
60.71
2.54
-2.61
-6.63
37.60
42.07
0.19
-0.92
Veces
Veces
Bs.
Bs.
Veces
Dias
Dias
Veces
Veces
%
%
%
Dias
Dias
Veces
%