Eie 10 Gestion Contable, Administrativa y Fiscal - 2020

 

_mld`d 02 EOQTLÑM AIMT@HCO,

@DK @DKLML LMLQTX@ QTX@TL TLW W @ \ GLQA@C

 

AIMTOMLDIQ

0. Eos Eostñm tñm `dk `dklml lmls srr`t `tv` v`>> pri priaos aosi i eo eomor mor`c, `c, podldi, `ch`ràm, g`aur`, girk`s do p`ei. 8. Eostñm sa`c> LGRG LGRG,, LW@, LW@, LQ, a`comd`rli sa`c 1. Eostñm aim`hco> clhris do aim`hlcld`d

 

XOA_OXD@ R_ODOQ @AAODOX @ WËDOIQ \ OMC@AOQ OM OC @_C@ DLELT@C DO OLO @P_Ë 

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` `  Om um` aikpr`vomt` oxlstom um` sorlo do diaukomtis ` tr`vìs do cis au`cos oc aclomto y oc

vomdodir k`momom um` roc`alñm aikoral`c.

0.- Aclomto ro`clz` oc podldi 8-Womdodir omvë` kora`maë`s kora`maë`s + `ch`ràm

ACLOMTO

1-Womdodir omvë` c` g`atur`

WOMDODIX

4.- Aclomto p`e` c` g`atur` ?-Womdodir omvë` oc roalhi

@kpcë` 0> –Rriflhlalñm 0> –Rriflhlalñm do p`ei om ogoatvi k`yir do 8.?22₣‛

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` Oc podldi Aimrk`alñm

•

•

Roalñm do um aclomto ` um privoodir do um hlom i sorvlali, ` um proali om um` goaf` aimarot` Oc vomdodir puodo rospimdor `c aclomto aim um` a`rt` i diaukomti do aimrk`alñm do podldi 8

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1 4 ?

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6

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00

08

01

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07 `morlir

Aimomldis

sleulomo

     

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

Oc `ch`ràm i mi` do omroe`

• • •

Mi` do piro

•

Diaukomti quo `arodlt` quo so omtroeñ c` kora`maë` Qo ro`clz`m 4 aipl`s Wicumt`rli @ch`ràm v`cir`di (aim proalis) y slm v`cir`r C` omtroe` oc tr`mspirst` Womdodir

Dovicvor rk`di

4 aipl`s 0 @ck`aìm

8. Dop. vom`s

1. Aclomo

4 Aclomo

@raf. Aikprih`mo `morlir

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` 0

8

1

4

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5 6

`morlir

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00 08

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04

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Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

G`aur` •

Diaukomti quo `arodlt` coe`ckomto um` aikpr`vomt` do hlomos i sorvlalis, `së aiki slrvo do nusa`mto do a`r` ` F`alomd` Ihcle`alñm do oxpodlr c` g`atur` y omtroe`rc` `c aclomto. Tlpis do g`aur` Irdlm`rl`

Mirk`c y f`hltu`c

Xoata`tv`

Airroaalñm itr` `mtorlir

Xoa`pluc`tv`

W`rl`s ipor`alimos klski aclomto om um kos

Rri girk`

Igort` aikoral`c

Dupcla`di

W`rlis dosm`t`rlis i pìrdld`

Aikpco`

Tidis cis c is d`tis

Qoeþm cis roqulslis

Qlkpcla`d`

Mi aimomo tidis cis d`tis (vor `kpcl` 8)

Qoeþm kodli do r`msklslñm

Om p`poc i ocoarñmla`

Klski v`cir. Mi os moaos`rli rk` ocoatrñmla` aora`d` `umquo so roaiklomd`

Qoeþm su aimomldi Qoeþm su v`cir coe`c

`morlir

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` 8

0

1

4

7

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5 6

02

00 08

01 04 0?

`morlir

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

Oc Xoalhi

• • •

`morlir

Diaukomti dimdo oc vomdodir roaimiao quo f` roalhldi um` a`md`d do dlmori doc aclomto Nusa`mto do p`ei p`r` oc aclomto @ voaos h`st` aim pimor p`e`di om c` klsk` g`atur` T`cimos do roalhi (roalhi y k`trlz)

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

Oc Afoquo

• •

Diaukomti quo aimomo um` irdom do p`ei do um` dotorklm`d` a`md`d ` g`vir do um` porsim` Ruodo aihr`rso om au`cqulor kikomti 1 p`rtos> oc clhr`dir (irdom do p`ei) clhr`di (h`mai quo p`e`rà oc afoquo) y oc tik`dir (porsim` quo roalho oc dlmori)

Tlpis do Afoquos @c pir`dir

Aihr`rci au`cqulor`

Miklm`tvi

Mikhro Acàusuc`sdo –`c`c`porsim` irdom‛ y –mi ` c` irdom‛ Qici aihr`r om omd`d quo lmdla` A.A. Eomor`c> slm mikhro do h`mai A.A. Ospoal`c> aim mikhro do h`mai

H`rr`di i aruz`di R`r` `him`r om auom`

Lmerosi om auomt` h`ma`rl`

Aimgirk`di

Oc h`mai k`mlost` aimgirkld`d y quo oxlstom gimdis

`morlir

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

•

Oc R`e`rì • •

@morlir

Rrikos` do p`ei pir c` au`c oc rk`mto so aikprikoto ` p`e`r alort` a`md`d ` itr` porsim` (homoal`rli) om c` goaf` quo vlomo lmdla`d`. Mi lkpcla` oc roaimialklomti do um` doud` aim oc homoal`rli `c mi sor irdom do p`ei Qo tr`mskltom ` tr`vìs do omd`dos h`ma`rl`s Pulom ci roalho omo c` ipalñm do ccov`r oc p`e`rì ` dosaimt`r om oc h`mai `mtos do su vomalklomti

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

C` Cor` do A`khli

• • • •

CLHX@DIX (vomdodir)

Diaukomti quo aimomo um k`md`ti do p`ei okldi pir oc vomdodir (clhr`dir), p`r` quo oc aclomto (clhr`di) p`euo ` um` omd`d h`ma`rl` (oc tik`dir) um` a`md`d dotorklm`d` `c vomalklomti do um` goaf`. Gleur`s do clhr`dir, clhr`di y tik`dir ≢ quo om afoquo Om afoquo ci oklto oc quo omo omo quo p`e`rci, p`e`rci, om c` cotr` oc vomdodir Om afoquo oc clhr`di os oc h`mai y om cotr` os oc aclomto Om afoquo oc tik`dir os qulom omo quo aihr`r y om cotr` os c` omd`d h`ma`rl` quo co aihr`rà c` cotr` `c clhr`di Oc clhr`dir omtroe` cis hlomos i prost` sorvlali y omvë` cotr` `c clhr`di p`r` quo c` rko

CLHX@DI (aclomo)

Glrk` `aopt`mdi oc p`ei, y so c` dovuocvo `c clhr`dir

Clhr`dir omtroe` cotr` rk`d` `c h`mai Oc h`mai co omtroe` oc p`ei do c` cotr` `c clhr`dir c lhr`dir @morlir

Oc h`mai co aihr` c` cotr` `c clhr`di om goaf`

TIK@DIX (oc h`mai) Aimomldis

Oc clhr`di co p`e` ` c` goaf` c` cotr` `c h`mai sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` Guomto do m`mal`alñm ` a/pcz Womalklomti do c` cotr` - Goaf` n` - Rc`zi aimt`di dosdo goaf` -@ c` vlst` - @ um pc`zi dosdo c` vlst` R`rto pistorlir do c` cotr`. @v`clst`s Ruodo –omdis`rso‛ y tr`msklrso ` um toraori Acàusuc` –slm e`stis‛ i –slm pritosti‛ (`mto mit`rli)

@morlir

Aimomldis

sleulomo

   

8. Eostñm sa`c> cis lkpuosis lkpuosis do c` okpros` LXRG i lkpuosti sihro c` romt` do c`s porsim` sla`s om okpros`rlis lmdlvldu`cos (y prigoslim`cos) Lkpuosis dlroais sihro c` rom` Lkpuosi do Qialod`dos (LQ) om c`s sialod`dos (QC, Q@, ota)

Lkpuosi lmdlroai sihro oc aimsuki

@morlir

LW@ i lkpuosti sihro oc v`cir `ð`dldi, quo so `pcla` sihro

oc proali do cis hlomos y sorvlalis

Aimomldis

sleulomo

   

0. Eos Eostñm tñm `dkl `dklmls mlsr r`t `tv` v`>> priao priaosi si eomo eomorr`c om c` aaikp ikprr`vom `vom` ` •

•

LXRG

•

Ost stk k`a `alñ lñm m Dlroa` mirk`c Dlroa` slkpcla`d`

Kìid idis is do a`ca cau uci doc romd mdlk lklo lom mi oa oaim imñk ñkllai aik aiki i okpros` s`rrli om oc oc LXR XRG G -

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Ihnotv` (kñducis)

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@morlir

Lkpuosti dlroati dlroati quo so `pcla` sihro c` romt` do c`s porsim`s sla`s, so`m tr`h`n`diros pir auomt` `nom` i so`m tr`h`n`diros pir auomt` pripl` i `utñmikis Domtri do c`s romt`s quo f`y quo suk`r om oc LXRG so omauomtr`m dlvorsis pis do romt`s> Lmerosis mñklm`, lmtorosos lmtorosos quo so f`m e`m`di e`m`di,, e`m`mal`s pir vomt` vomt` do um` a`s`, `cqulcor, romdlklomtis pir dos`rricc`r `avld`dos aiki okpros`rli…

@quoccis auy` algr` do moeialis so` = 722.222₣ Ccov`r aimt`hlcld`d coe`c p`r` a`cauc`r c` dlgoro dlgoromal` mal` omtro lmerosis y e`stis Algr` do moeialis `mu`c 3 722.222₣ E`stis do dlalc nusa`alñm nusa`alñm um ?%, porklto `kirz`r do girk` girk` clmo`c, aikpr`s do hlomos do lmkivlclz`di 3122₣ so `kiraom om um sici `ði ccovàmdici ` e`stis Mi dohorà ccov`r aimt`hlcld`d coe`c pori së itris clhris C`s `avld`dos quo> ost`hcoz ost`hcoza` a` F`alomd`, quo mi suporom cis 8?2.222₣ do romdlklomti, romdlklomt i, quo mi suporom cis 8?2.222₣ do aikpr`s do hlomos y sorvlalis, mi f`y`m romumal`di romumal`di `c rìelkom slkpcla`di do LW@, mi so`m um okpros`rli quo g`aturo kàs do 08?,222₣ ` itr`s okpros`s. Xomdlklomti> Xomdlklomt i> so p`e` um` a`md`d ihnov` soð`c`d` pir F`alomd` (osk`alñm)

Aimomldis

sleulomo

   

8. Eostñm sa`c> cis lkpuosis lkpuosis do c` okpros` R`eis gr`aalim`dis y doac`r`alimos `mu`cos do LXRG  Oc

okpros`rli lmdlvldu`c dohorà lr `him`mdi om a`d` trlkostro um` poquoð` a`md`d  R`ei gr`aalim`di> a`md`dos ` auomt` p`r` c` pistorlir doac`r`alñm doc `ði sleulomto) Ostk`alñm

Goaf`s p`eis gr`aalim`dis -

Dlroa` mirk`c Dlroa` slkpcla`d`

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Ihnotv` (kñducis)

Au`m` i piraom`no doc romdlklomi

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0¾ Trlkostro ; f`st` oc 82 do `hrlc 8¾ Trlkostro ; f`st` oc 82 do nucli 1¾ Trlkostro ; f`st` oc 82 do iatuhro 4¾ Trlkostro ; f`st` oc 12 do omori

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Doc 82% romdlklomti romdlklomt i moti ihtomldi dosdo oc doc prlmalpli doc `ði f`st` oc þcki dë` doc trlkostro @ os` a`md`d so co rost`r rost`ràà cis p`eis gr`aalim`diss `him`dis `mtorlirko gr`aalim`di `mtorlirkomto mto 4% doc romdlklomti aim a`ràator eomor`c 1% sl sim okpros`rlis aim um `s`c`rl`di 8% mi dlspimo do `s`c`rl`dis

\ aim a`ràator `mu`c> Doac`r`alñm do F`alomd` doc 1 do k`yi `c 12 do numli Doac`r`alñm `mu`c do ipor`alimos aim toraoris toraoris om k`rzi `quoccis okpros`rlis quo fuhlosom -

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ro`clz`di aikpr`s i vomt`s aim `ceþm aclomto i privoodir = 1.227 ₣ Aimomldis @morlir

sleulomo

   

8. Eostñm sa`c> cis lkpuosis lkpuosis do c` okpros` Xoomalimos ` auom` doc LXRG

Tìrklmi quo ccov` ` aimguslñm aim oc p`ei gr`aalim`di. Oc okpros`rli ci omtroe` ` F`alomd` rospoati `c romdlklomti do um` toraor` porsim`. Xoomalñm @ r`h`n`diros @ prigoslim`cos Om `cqulcoros do cia`cos Ir`s

 

Tlpis do roomalimos  

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C` kàs aimiald`, so roomo om mñklm` Qihro cis prigoslim`cos `utñmikis sl igroao um sorvlali sor vlali ` itr` okpros` (`atu`ckomto um 0?%, sl os muovi prig prigoslim`c oslim`c um 5%) Ql okpros` ostà om cia`c u ialm` `cqulc`d`, f`y quo p`e`r um 0 QC, Q@, aiipor`v`s, ota. Qialod`dos ihcle`alñm do ccov`r c` aimt`hlcld`d soeþm oc Rc`m Eomor`c Aimt`hco Oc LQ mi os prieroslvi aiki om c` t`hc` doc LXRG. Oc piraomt`no os slokpro oc klski

Tlpi eomor`c

8?% s/ h`so lkpimlhco (lmerosis- e`sis)

Okpros`s do roduald` dlkomslñm tpi 0> aim vicukom do vom`s 3 02 klccimos do ₣

 

Okpros`s do roduald` dlkomslñm tpi LL> aim vicukom do vom`s 3 ? klccimos do ₣, pc`mtcc` 3 8? r`h`n`diros y quo k`mome`m i aroom okpcoi  

Qialod`dos do muov` aro`alñm ` p`rtr do 8201 (vor `kpcl` 4)  

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8?% pir c` h`so lkpimlhco

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8?% pir c` h`so lkpimlhco

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@morlir

Aimomldis

0?% pir cis prlkoris 122.222₣ dur`mto 8 prlkoris `ðis aim homoalis 8?% pir oc rosti do c` h`so

sleulomo

 

 

8. Eostñm sa`c> cis lkpuosis lkpuosis do c` okpros` Oc LW@ (lkpuosi sihro oc v`cir `ð`dldi -

Os um lkpuosti lmdlroati quo er`v` oc aimsuki (au`cqulor porsim` quo ro`clao um` aikpr`) C` okpros` os lmtorkodl`rl` om oc LW@  clhri do g`atur`s okld`s Au`mdi c` okpros` aikpr` i omom um e`sti sipirt`m um LW@  clhri do g`atur g`atur`s `s roalhld`s Dlgoromal` omtro LW@ sipirt`di (do aikpr`s-e`stis) o LW@ roporaudi (do vomt`s-lmerosis) Worci aiki um prìst`ki ` 1 kosos slm lmtorosos. Oxlstom p`eis gr`aalim`dis trlkostr`cos doc LW@. Tlpis do LW@ Oxomi

Qorvlalis kìdlais y s`mlt`rlis

4%

02 %

@ceumis `clkomtis do prlkor` moaosld`d

Xosti do `clkomtis

Clhris

Hlomos p`r` `erlauctur` y e`m`dorë`s, iros y pc`mt`s

Qialod`dos auctur`cos y dopirv`s

Xovlst`s y porlñdlais

@eu`

Ipor`alimos m`malor`s

Kodla`komtis

Tr`mspirto do vl`noris

Qoeuris

Rrid Rridua uati tiss p p`r `r`` d dls lsa` a`p` p`al alt` t`di diss

H` H`rros y f fit itoc ocos os

@cqulcor do vlvlomd`s

Wl Wlvl vlom omd` d`ss do prit pritoa oaal alñm ñm i ia al` l`cc

Wlvl Wlvlom omd` d`ss mu muov ov`s `s

Odua`alñm y girk`alñm

@morlir

Aimomldis

80 %

Tlpi eomor`c p`r` tidis cis priduatis, s`cvi quo tome` um LW@ rodualdi, suporrodualdi i ostì oxomti

sleulomo

 

 

8. Eostñm sa`c> cis lkpuosis lkpuosis do c` okpros` -

Xìelkom slkpcla`di doc LW@

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Xoa`rei do oqulv`comal` om oc aikorali klmirls` -

Clhris do LW@

Xìelkom Eomor`c

Xìelkom Qlkpcla`di Xoa`rei do oqulv`comal` @morlir

 

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Ihcle`tirli Ihcle`t irli p`r` `quoccis okpros`rlis lmdlvldu`cos quo v`y v`y`m `m pir osk`alñm ihnov` i kñducis om lmdopomdomal` oc LXRG Qo `pcla`m umis kñducis nis aim do cis e`stis o lmerosis, om oc LW@ t`khlìm so `pcla` um kñduci ni pir c`s vomt`s. Ridrà rost`r tidi oc LW@ sipirt`di. Ridrà sor lmgorlir ` um këm. ost`hcoaldi p`r` a`d` `avld`d Xìelkom do LW@ ihcle`tirli p`r` oc aikorali klmirlst` Oc aikorali klmirlst` p`e` um LW@ kàs `cti do ci mirk`c ` su privoodir y ` a`khli mi omo quo prosomt`r c` doac`r`alñm doc LW@ om F`alomd`. Cis roa`reis sim doc 2,?%, doc 0,4% y doc ?,8%. Lmeros`di pir oc privoodir om F`alomd`.

Clhris do roelstri do> g`atur`s okld`s, g`atur`s roalhld`s, hlomos do lmvorslñm y ipor`alimos lmtr`aikumlt`rl`s Clhri do roelstri do g`atur`s roalhld`s. Aimsorv`r do girk` irdom`d` cis nusa`mtos y c`s g`atur`s Mi ccov`r mlmeþm pi do clhri ml aimsorv`r c`s g`atur`s

Aimomldis

sleulomo

 

 

1. Eostñm aim`hco> clhris ihcle`irlis -

Clhris ihcle`tirlis ihcle`tirlis soeþm sl os um` sialod`d i um` okpros` lmdlvldu`c y p`r` oc þcki a`si soeþm c` kid`cld`d do aàcauci doc LXRG

Okpros`rli lmdlvldu`c om ostk`alñm dlroa` mirk`c

Dohom ccov`r c` aimt`hlcld`d sleulomdi oc REA aiki sl guoso um` sialod`d> Clhri dl`rli (so puodom ro`clz`r `slomtis rosukom do um trlkostro) Clhri do lmvomt`rli y auomt`s `mu`cos -

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@morlir

Okpros`rli lmdlvldu`c om slkpcla`d`

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Clhri roelstri do vomt`s o lmerosis Clhri roelstri do aikpr`s y e`stis Clhri do roelstri do hlomos do lmvorslñm

Okpros`rli lmdlvldu`c om kñducis

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Aimomldis

Mi omom ihcle`alñm do ccov`r cc ov`r mlmeþm clhri do aimt`hlcld`d Rori së aimsorv`r pir irdom do goaf`s y `erup`d`s pir trlkostros, c`s g`atur`s okld`s y c`s g`atur`s i  nusa`mtos `së`pcla`dis aiki  nusa`mtos roalhldis, do kñducis

Qialod`dos

Ccov`r aimt`hlcld`d sleulomdi REA> Clhri dl`rli (so puodom ro`clz`r `slomtis rosukom do um trlkostro) -

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Clhri do y lmvomt`rli auomt`s `mu`cos

 

 

 @kpcë` 0> –Rriflhlalñm do p`ei om ogoatv ogoatvi i k`yir do 8.?22₣‛ Oc 0< do mivlokhro do 8208 omrñ om vleir c` muov` coy do provomalñm y cuaf` aimr` oc gr`udo sa`c pir c` quo so prifëho oc p`ei om ogoatvi do a`mtd`dos suporliros ` 8.?22₣

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@goat` ` porsim`s quo `atþom aiki okpros`rlis i prigoslim`cos, y mi ipor`alimos omtro p`rauc`ros i hlom ipor`alimos m`malor`s aim um h`mai.

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Mlmeum` porsim` pidrà p`e`r om ogoavi ogoavi kàs do 8.?22₣ ` um` okpros`, ml um` okpros` ` itr` i p`rauc`r. Oxaopalñm Oxaopa lñm au`mdi so` um` porsim` sla` slm diklalcli sa`c om Osp`ð` y mi so` okpros`rli i prigoslim`c aim cëklto 0?.222₣ (pir onokpci um turlst` oxtr`mnori)

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Ogoavi> kimod`s, hlccotos, afoquos `c pirt`dir, p`ei tocokàai… Q`malñm> 8?% doc lkpirto `him`di (s`malñm këmlk` 78?₣)

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Oxomti Oxom ti qulom domumalo oc lmaukpclklomti om oc pc`zi do 1 kosos dosdo oc p`ei.

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Ql c` ipor`alñm so p`e` do girk` gr`aali gr`aalim`d` m`d` so `pcla`rà c` ss`malñm `malñm leu`ckomto

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Aimsorv`r nusa`mto do p`ei dur`mto ? `ðis. vicvor