Ejercicio 2015
Ingresos Nominales 2,853,999.00 coeficiente 2015 0.05430976
Utilidad Fiscal 155,000.00
Perdida 2017 Pendiente 168,524.00
(*)
PTU 2021 Pagada en julio 62,315.00 10,385.83 (=)
utilidad (-)
amortizacion 2018 3,231.00 1,291,021.00 0.0025026704 (=)
amortizacion 2019 129,387.00 3,182,192.00 0.0406597088 (-)
amortizacion 2020 68,314.00 2,312,915.00 0.0295358887 (=)
(*)
Rentención de
intereses (=)
Ingresos Nominales 544,192.00 - (-)
Enero 560,517.76 - (-)
Febrero 577,333.29 234.00 (=)
Marzo 594,653.29 63.00
Abril 612,492.89 212.00
Mayo 630,867.68
Junio 649,793.71 -
Julio 669,287.52 -
Agosto 689,366.14 -
Septiembre 710,047.13 562.00
Octubre 731,348.54 -
Noviembre 753,289.00 553.00
Diciembre
7,723,188.95 1,624.00
presentar a 2021
anual
COEFICIENTE 2018 0.05430976 ENE FEBR MAR ABR
COEFICIENTE 2019 544,192.00 560,517.76 577,333.29 594,653.29
Ingresos nominales del periodo ACUMU 544,192.00 1,104,709.76 1,682,043.05 2,276,696.34
Desde el inicio del ejercicio hasta el mes a presentar
coeficiente de utilidad 0.0406 0.0406 0.0295 0.0295
utilidad fical para pago provisional 22,094.20 44,851.22 49,620.27 67,162.54
perdidas fiscales pendientes de amortizar actualizadas
utilidad fiscal previa al pago privisional 22,094.20 44,851.22 49,620.27 67,162.54
PTU
utilidad fiscal base para pago provisiona 22,094.20 44,851.22 49,620.27 67,162.54
tasa de impuesto 0.3 0.3 0.3 0.3
impuesto del periodo 6,628.26 13,455.36 14,886.08 20,148.76
pagos provicionales de pereodos antes 6,628.26 13,455.36 14,886.08
retencion de intereses en el periodo A - - 234.00 297.00
impuesto por enterar en el pago provisi 6,628.26 6,827.11 1,196.72 4,965.68
Perdida 2017 168,524.00
amortizacion 3,231.00
amortizacion 129,387.00
amortizacion 68,314.00
1ra
Dec-17 98.2729 1.03094961 168,524.00
Jul-17 95.3227 1.0309 173,731.39
2da
Jun-18 99.3765 1.01122995 173,731.39
Dec-17 98.2729 1.0112 175,677.18
3ra 172,446.18
Jun-19 103.2990 1.0394711 179,240.56
Jun-18 99.3765 1.0394 49,853.56
Jun-20 106.743 1.03334011 51,513.69
Jun-19 103.2990 1.0333 - 16,800.31
MAY JUN JUL AGO SEP OCT NOV
612,492.89 630,867.68 649,793.71 669,287.52 689,366.14 710,047.13 731,348.54
2,889,189.23 3,520,056.91 4,169,850.62 4,839,138.14 5,528,504.28 6,238,551.41 6,969,899.95
0.0295 0.0295 0.0295 0.0295 0.0295 0.0295 0.0295
85,231.08 103,841.68 123,010.59 142,754.58 163,090.88 184,037.27 205,612.05
85,231.08 103,841.68 123,010.59 142,754.58 163,090.88 184,037.27 205,612.05
10385.84 20771.68 31,157.51 41,543.34 51,929.17
85,231.08 103,841.68 112,624.75 121,982.90 131,933.37 142,493.93 153,682.88
0.3 0.3 0.3 0.3 0.3 0.3 0.3
25,569.32 31,152.50 33,787.43 36,594.87 39,580.01 42,748.18 46,104.86
20,148.76 25,569.32 31,152.50 33,787.43 36,594.87 39,580.01 42,748.18
509.00 509.00 509.00 509.00 509.00 1,071.00 1,071.00
4,911.56 5,074.18 2,125.92 2,298.44 2,476.14 2,097.17 2,285.69
DIC
753,289.00
7,723,188.95
0.0295
227,834.07
227,834.07
62,315.00
165,519.07
0.3
49,655.72
46,104.86
1,624.00
1,926.86
MOI Depreciación Depreciación
Equip. Trans MOI Altas Bajas al 31 de Dic 21 Acum. 31-12-20 Ejercicio 2021
2021/05 $ 183,450.00 $ 175,000.00 $ 25,520.83
2019/04 163,700.00 $ 163,700.00 $68,208.33 $ 40,925.00
2021/03 420,560.00 $ 175,000.00 $ 32,812.50
MOI Depreciación Depreciación
Equip. CompuMOI Altas Bajas al 31 de Dic 21 Acum. 31-12-20 Ejercicio 2021
2021/09 55,000.00 55,000.00 4,125.00
2019/08 63,200.00 63,200.00 25,280.00 18,960.00
2021/07 39,000.00 39,000.00 4,875.00
MOI Depreciación Depreciación
Mob. Eq. OfnMOI Altas Bajas al 31 de Dic 21 Acum. 31-12-20 Ejercicio 2021
2014/01 $ 43,200.00 $ 43,200.00 $29,880.00 $ 4,320.00
2017/08 18,200.00 $ 18,200.00 $ 6,066.67 $ 1,820.00
2017/03 30,000.00 $ 30,000.00 $11,250.00 $ 3,000.00
2021/04 63,200.00 $ 63,200.00 $ 4,213.33
equipo de transporte se pone el tope
equipo de reparto es todo
picup tdod
electrico 250 mil
lo de los meces se toma despues del mes en que se adquirio para contar
lo que nos falte para terminar el año y se utiliza la regla cuando se adquiere en el mismo año
Depreciación Saldo por I.N.P.C. Depreciación
Acum. 31-12-21 Redimir 31-12-021 Jun-21 Año adqui. Factor Actualizada
$ 25,520.83 $ 149,479.17 113.8990 112.4190 1.0131 $ 25,855.16
$ 109,133.33 $ 54,566.67 113.0180 103.5310 1.0916 $ 44,673.73
$ 32,812.50 $ 142,187.50 113.6820 111.8240 1.0166 $ 33,357.19
$ 103,886.07
Depreciación Saldo por I.N.P.C. Depreciación
Acum. 31-12-21 Redimir 31-12-21 Jun-21 Año adqui. Factor Actualizada
4,125.00 50,875.00 115.5610 114.6010 1.0083 4,159.24
44,240.00 18,960.00 113.0180 103.6700 1.0901 20,668.30
4,875.00 34,125.00 114.6010 113.6820 1.0080 4,914.00
29,741.53
$ 149,407.79
Depreciación Saldo por I.N.P.C. Depreciación
Acum. 31-12-21 Redimir 31-12-21 Jun-21 Año adqui. Factor Actualizada
$ 34,200.00 $ 9,000.00 113.0180 84.5191 1.3371 $ 5,776.27
$ 7,886.67 $ 10,313.33 113.0180 95.7938 1.1798 $ 2,147.24
$ 14,250.00 $ 15,750.00 113.0180 94.7225 1.1931 $ 3,579.30
$ 4,213.33 $ 58,986.67 113.8990 112.1900 1.0152 $ 4,277.38
$ 15,780.18
e en el mismo año
1.01316503438
1.09163438970
1.01661539562
1.00837689025
1.09017073406
1.00808395348
1.33718887210
1.17980495606
1.19314840719
1.01523308673
Jan-21 Feb-21
Fondo Fijo de Caja 3,234.00 3,460.38
Banamex 13,234.00 14,160.38
JP Morgan 5,423.00 5,802.61
Clientes 431,932.00 462,167.24
Documentos Por Cobrar 90,423.00 96,752.61
Iva a Favor 56,423.00 60,372.61
Isr a Favor 16,352.00 17,496.64
Funcionarios y Empleados 183,923.00 196,797.61
Anticipo a Proveedores 77,129.00 82,528.03
Deudores Diversos PM 14,312.00 15,313.84
Deudores Diversos PF Act. Emp. 63,423.00 67,862.61
Proveedores 67,832.00 72,580.24
Acreedores Diversos 27,423.00 29,342.61
Prestamos Bancarios 523,984.00 560,662.88
ISR por Pagar 54,233.00 58,029.31
Cuotas Imss Por Pagar 82,342.00 88,105.94
Cuotas Infonavit Por Pagar 24,637.00 26,361.59
Documentos Por Pagar PF 23,235.00 24,861.45
Documentos Por Pagar PM 88,523.00 94,719.61
Aportaciones Futuros Aumentos de C. 24,784.00 26,518.88
JP Morgan 5,423.00 5,802.61
Banamex 13,234.00 14,160.38
Clientes 431,932.00 462,167.24
Documentos Por Cobrar 90,423.00 96,752.61
Iva a Favor 56,423.00 60,372.61
Isr a Favor 16,352.00 17,496.64
Deudores Diversos PM 14,312.00 15,313.84
Deudores Diversos PF Act. Emp. 63,423.00 67,862.61
691,522.00 739,928.54
Proveedores 67,832.00 72,580.24
Acreedores Diversos 27,423.00 29,342.61
Prestamos Bancarios 523,984.00 560,662.88
ISR por Pagar 54,233.00 58,029.31
Cuotas Imss Por Pagar 82,342.00 88,105.94
Cuotas Infonavit Por Pagar 24,637.00 26,361.59
Documentos Por Pagar PF 23,235.00 24,861.45
Documentos Por Pagar PM 88,523.00 94,719.61
Aportaciones Futuros Aumentos de C. 24,784.00 26,518.88
916,993.00 981,182.51
credito 12,370,257.60
12
promedio 1,030,854.80
deuda 16,403,584.60
12
promedio 1,366,965.38
Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21
3,702.61 3,961.79 4,239.11 4,535.85 4,853.36 5,193.10
15,151.61 16,212.22 17,347.07 18,561.37 19,860.67 21,250.91
6,208.79 6,643.41 7,108.45 7,606.04 8,138.46 8,708.15
494,518.95 529,135.27 566,174.74 605,806.97 648,213.46 693,588.40
103,525.29 110,772.06 118,526.11 126,822.94 135,700.54 145,199.58
64,598.69 69,120.60 73,959.04 79,136.18 84,675.71 90,603.01
18,721.40 20,031.90 21,434.14 22,934.53 24,539.94 26,257.74
210,573.44 225,313.58 241,085.53 257,961.52 276,018.83 295,340.15
88,304.99 94,486.34 101,100.39 108,177.41 115,749.83 123,852.32
16,385.81 17,532.82 18,760.11 20,073.32 21,478.45 22,981.94
72,612.99 77,695.90 83,134.62 88,954.04 95,180.82 101,843.48
77,660.86 83,097.12 88,913.91 95,137.89 101,797.54 108,923.37
31,396.59 33,594.35 35,945.96 38,462.18 41,154.53 44,035.35
599,909.28 641,902.93 686,836.14 734,914.67 786,358.69 841,403.80
62,091.36 66,437.76 71,088.40 76,064.59 81,389.11 87,086.35
94,273.36 100,872.49 107,933.57 115,488.91 123,573.14 132,223.26
28,206.90 30,181.38 32,294.08 34,554.67 36,973.49 39,561.64
26,601.75 28,463.87 30,456.35 32,588.29 34,869.47 37,310.33
101,349.98 108,444.48 116,035.60 124,158.09 132,849.15 142,148.59
28,375.20 30,361.47 32,486.77 34,760.84 37,194.10 39,797.69
6,208.79 6,643.41 7,108.45 7,606.04 8,138.46 8,708.15
15,151.61 16,212.22 17,347.07 18,561.37 19,860.67 21,250.91
494,518.95 529,135.27 566,174.74 605,806.97 648,213.46 693,588.40
103,525.29 110,772.06 118,526.11 126,822.94 135,700.54 145,199.58
64,598.69 69,120.60 73,959.04 79,136.18 84,675.71 90,603.01
18,721.40 20,031.90 21,434.14 22,934.53 24,539.94 26,257.74
16,385.81 17,532.82 18,760.11 20,073.32 21,478.45 22,981.94
72,612.99 77,695.90 83,134.62 88,954.04 95,180.82 101,843.48
791,723.54 847,144.19 906,444.28 969,895.38 1,037,788.05 1,110,433.22
deuda
77,660.86 83,097.12 88,913.91 95,137.89 101,797.54 108,923.37
31,396.59 33,594.35 35,945.96 38,462.18 41,154.53 44,035.35
599,909.28 641,902.93 686,836.14 734,914.67 786,358.69 841,403.80
62,091.36 66,437.76 71,088.40 76,064.59 81,389.11 87,086.35
94,273.36 100,872.49 107,933.57 115,488.91 123,573.14 132,223.26
28,206.90 30,181.38 32,294.08 34,554.67 36,973.49 39,561.64
26,601.75 28,463.87 30,456.35 32,588.29 34,869.47 37,310.33
101,349.98 108,444.48 116,035.60 124,158.09 132,849.15 142,148.59
28,375.20 30,361.47 32,486.77 34,760.84 37,194.10 39,797.69
1,049,865.29 1,123,355.86 1,201,990.77 1,286,130.12 1,376,159.23 1,472,490.37
Dec-21 117.3080 factor 1.07355107943
Dec-20 109.2710
credito 1,030,854.80
deuda 1,366,965.38
336,110.58
factor 0.0735
saldo 24,704.13 acumulable
Sep-21 Oct-21 Nov-21 Dec-21
5,556.61 5,945.58 6,361.77 6,807.09
22,738.48 24,330.17 26,033.28 27,855.61
9,317.72 9,969.96 10,667.86 11,414.61
742,139.59 794,089.36 849,675.62 909,152.91
155,363.55 166,239.00 177,875.73 190,327.03
96,945.22 103,731.38 110,992.58 118,762.06
28,095.78 30,062.49 32,166.86 34,418.54
316,013.96 338,134.93 361,804.38 387,130.69
132,521.98 141,798.52 151,724.42 162,345.13
24,590.68 26,312.03 28,153.87 30,124.64
108,972.52 116,600.60 124,762.64 133,496.03
116,548.00 124,706.37 133,435.81 142,776.32
47,117.82 50,416.07 53,945.19 57,721.36
900,302.07 963,323.21 1,030,755.84 1,102,908.75
93,182.39 99,705.16 106,684.52 114,152.44
141,478.89 151,382.41 161,979.18 173,317.72
42,330.95 45,294.12 48,464.71 51,857.24
39,922.06 42,716.60 45,706.76 48,906.24
152,099.00 162,745.92 174,138.14 186,327.81
42,583.53 45,564.37 48,753.88 52,166.65
9,317.72 9,969.96 10,667.86 11,414.61
22,738.48 24,330.17 26,033.28 27,855.61
742,139.59 794,089.36 849,675.62 909,152.91
155,363.55 166,239.00 177,875.73 190,327.03
96,945.22 103,731.38 110,992.58 118,762.06
28,095.78 30,062.49 32,166.86 34,418.54
24,590.68 26,312.03 28,153.87 30,124.64
108,972.52 116,600.60 124,762.64 133,496.03
1,188,163.54 1,271,334.99 1,360,328.44 1,455,551.43 12,370,257.60
116,548.00 124,706.37 133,435.81 142,776.32
47,117.82 50,416.07 53,945.19 57,721.36
900,302.07 963,323.21 1,030,755.84 1,102,908.75
93,182.39 99,705.16 106,684.52 114,152.44
141,478.89 151,382.41 161,979.18 173,317.72
42,330.95 45,294.12 48,464.71 51,857.24
39,922.06 42,716.60 45,706.76 48,906.24
152,099.00 162,745.92 174,138.14 186,327.81
42,583.53 45,564.37 48,753.88 52,166.65 916,993.00
1,575,564.70 1,685,854.23 1,803,864.02 1,930,134.51 16,403,584.60
Dato para cálculo anual de gastos $6,423,720.00
depreciacion 263,472.82
ptu 62,315.00
ingresos obtenidos 7,362,374.24 7,723,188.95 -360,814.71
(-) deducciones autorizadas 6,687,192.82
(-) ptu 62,315.00
(=) utilidad fiscal 612,866.42
(-) perdida fiscal actualizar
(=) resultado fiscal 612,866.42
(*) taza del 30% 0.3
(=) impuesto determinado 183,859.93
(-) pagos provicionales 1,926.86
(=) isr cargo favor 181,933.07
