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Maths of the Science

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EJERCICIO:

Cuadro de flujos de tesorería

La empresa industrial FLOR DE LOTO presenta los siguientes datos: Balance de situación
ACTIVO 211.Construcciones 213.Maquinaria 214.Utillaje 216.Mobiliario 217.Equipos para proceso información 218.Elementos de transporte 251.Valores de renta fija 281.(Amortización acumulada inmovilizado material) 291.(Deterioro de valor de inmovilizado material) 310.Materias Primas 330.Productos en curso 350.Productos terminados 43.Clientes 474.Activos por impuestos diferidos 57.Tesorería 01-01-XX 22.460.000 8.364.000 284.000 3.756.000 3.721.000 14.765.000 6.000.000 31-12-XX 28.634.000 11.243.000 375.000 4.481.000 PASIVO 100.Capital 112.Reserva Legal 113.Reserva Voluntaria 129.Pérdidas y Ganancias 135.Diferencias de 3.562.000 conversión 01-01-XX 17.000.000 3.165.000 8.692.000 7.540.000 ------6.327.000 16.217.000 31-12-XX 19.000.000 3.919.000 12.978.000 14.082.000 -138.000 5.427.000 17.188.000

12.792.000 170.Deudas a largo plazo 7.500.000 40.Proveedores 475.Hacienda Pública -14.085.000 acreedora 476.Organismos de la -513.000 Seguridad Social 479.Pasivos por diferencias 981.000 temporarias imponibles 107.000 4.418.000 13.724.000 328.000 4.512.000

- 12.742.000 -365.000 843.000 158.000 4.167.000 12.127.000 0 475.000

3.129.000 1.943.000 0

3.592.000 1.764.000 247.000

TOTAL ACTIVO

64.013.000

78.059.000 TOTAL PASIVO

64.013.000

78.059.000

Cuenta de Pérdidas y Ganancias.
Importe neto de la cifra de negocios Ventas de productos terminados Variación de existencias de productos terminados Variación de existencias de productos terminados Consumos Gastos de personal a) Sueldos, salarios y asimilados b) Cargas sociales Otros gastos de explotación Servicios exteriores Tributos Amortización del inmovilizado material Deterioro y resultado por enajenación del inmovilizado Deterioro del inmovilizado Resultado por enajenación del inmovilizado -148.000 161.000 -12.238.000 -294.000 -1.836.000 13.000 -49.437.000 -19.874.000 -12.532.000 253.724.000 200.000 200.000 -150.206.000 -69.311.000 253.724.000

A) Resultado de explotación
Gastos financieros Intereses de deudas -843.000

20.052.000
-843.000

A.2) Resultado financiero A.3) Resultado antes de impuestos
Impuesto sobre beneficios

-843.000 19.209.000
-5.127.000

Resultado del ejercicio

14.082.000

Información complementaria La información adicional que nos han proporcionado hace referencia a los siguientes apartados: 1. El beneficio del ejercicio anterior se reparte durante el presente ejercicio de la siguiente forma: Reserva legal Reserva Voluntaria Dividendos 754.000 4.286.000 2.500.000

2. La dotación a la amortización del inmovilizado material en el ejercicio XX asciende a 1.836.000. 3. El reconocimiento de pérdidas por deterioro del inmovilizado material ha ascendido a 148.000. 4. Las diferencias de conversión del ejercicio han representado unos resultados negativos de 138.000 euros. Por razones de simplificación contable y operativa, a efectos de un planteamiento solucionable con relativa facilidad, vamos a plantear que las diferencias de conversión se encuentran concentradas en torno a la cuenta de Deudas a largo plazo, 5. El impuesto sobre beneficios anticipado ascendió a 328.000, mientras que el diferido fue de 247.000. 6. Las operaciones de compra y venta de maquinaria durante el ejercicio han sido las siguientes: 04-05-XX. Venta de una máquina por 828.000, que figuraba inventariada por 1.160.000, estando amortizada por 493.000. 27-10-XX. Compra de una máquina nueva por 4.039.000.

Con la información que se dispone elaborar los flujos de Tesorería de acuerdo con las disposiciones del PGC de 2007 y con la normativa FASB-95.
BIBLIOGRAFIA:
- ESTADOS FINANCIEROS (TEORIA Y CASOS PRACTICOS) CARRASCO GALLEGO, Amalia; DONOSO ANES, José Antonio y OTROS. EDICIONES PIRAMIDE 2009 - TEORIA Y PRÁCTICA DE LA CONTABILIDAD SANCHEZ FERNANDEZ DE VALDERRAMA, José Luis EDICIONES PIRAMIDE 2ª EDICION 2011 - FINANCIAL ACCOUNTING STANDARDS BOARD STATEMENT Nº 95 - ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS (AECA) DOCUMENTO Nº 20: EL ESTADO DE FLUJOS DE TESORERIA. - PLAN GENERAL DE CONTABILIDAD 2007. Real Decreto 1514/07 de 16 de Noviembre (B.O.E. de 20 de Noviembre)

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