Factura N° 97837339

Fecha 7/24/2017

Producto Q P.U. Total T.C.

X 24 645 15,480.00 3.247
Y 36 645 23,220.00 3.247
60.00 38,700.00

Se solicita:
1.- Se recibieron 1 maquina menos de X y Y.
2.- Determinar el tratamiento contable.
 5,389.86 5,389.86
En base al Importe En base a Cantidad
P.U. Total % S/ % S/ Total
2,094.315 50,263.56 40.00% 2,155.94 40.00% 2,155.94 52,419.50
2,094.315 75,395.34 60.00% 3,233.92 60.00% 3,233.92 78,629.26
125,658.90 100.00% 5,389.86 100.00% 5,389.86 131,048.76

Contabilización:

----------------------- 1 -----------------------
60
601
42
4212
x/x Por la compra de mercaderías al proveedo
----------------------- 2 -----------------------
28
281
61
611
x/x Por la compra de mercaderías al proveedo
----------------------- 3 -----------------------
60
60911 174.14
60912 155.93
60919 5,059.79
40
4011
42
4212
x/x para registrar los gastos de nacionalización

----------------------- 4 -----------------------
20
201
61
611
x/x Destino de gastos de nacionalziación
----------------------- 5 -----------------------
42
4212
10
104
x/x Pago de gastos de nacionalziación
----------------------- 6 -----------------------
20
201
28
281
x/x Ingreso de la mercadería al almacébn
----------------------- 7 -----------------------
40
40111 22,618.60
40113 3,141.47
10
104
x/x pago de IGV y percepción del IGV por nacio
----------------------- 7 -----------------------
 Debe Haber
---- 1 -----------------------
125,658.90

125,658.90

pra de mercaderías al proveedor B&S

---- 2 -----------------------
125,658.90

125,658.90

pra de mercaderías al proveedor B&S

---- 3 -----------------------
5,389.86

938.83

6,328.69

rar los gastos de nacionalización

---- 4 -----------------------
5,389.86

5,389.86

gastos de nacionalziación
---- 5 -----------------------
6,328.69

6,328.69
stos de nacionalziación
---- 6 -----------------------
125,658.90

125,658.90

la mercadería al almacébn
---- 7 -----------------------
25,760.07

25,760.07

V y percepción del IGV por nacionalización de mercadería

---- 7 -----------------------
COMPAÑÍA IMPORTADORA PIGMALION S.A.C.
RUC 20100091532
COSTOS MERCADERÍA IMPORTADA
ORDEN DE COMPRA 5607

Fecha N° Factura Proveedor

9/1/2017 001-21996 Fernando Gutiérrez Thompson é Hijos
1/6/2017 Liquidación Fernando Gutiérrez Thompson é Hijos
8/16/2017 001-4041 South American Agency S.A.C.
8/16/2017 001-4042 South American Agency S.A.C.
8/16/2017 001-4043 South American Agency S.A.C.
8/15/2017 Póliza 00013 Chubb Seguros Perú S.:A
9/2/2017 013-21002 Villas Oquendo S.A.
8/28/2017 118-2017-33-DUA Aduanas

7/24/2017 97877339 Briggs & Stratton Power Products LLC

8/28/2017 118-2017-33-DUA Aduanas

8/28/2017 118-2017-33-DUA Aduanas

ORDENES DE COMPRAS EMITIDAS

Fecha N° Orden Proveedor
6/27/2017 DSL005607 Briggs & Stratton Power Products Group LLC
 Facturas en USD o Euros
Concepto Valor Compras IGV Precio Compra Tipo Cambio

Gastos Reembolsables 0.00 0.00

Visto bueno 120.00 21.60 141.60 3.915
Descarga, handling, gastos administrativos
Flete 44.48 44.48 3.915
Póliza de seguros 39.83 7.17 47.00 3.915
Gastos documentarios, operativos 331.00 59.58 390.58 3.915
Ad Valorem 0.00 0.00 3.915

Productos Briggs - USA 38,700.00 38,700.00 3.247

IGV pagado a Aduanas 0.00 0.00 3.915

Percepción por importación 0.00 0.00 3.915

Concepto Valor Compras

Motores electricos 38,700.00
38,700.00
 Facturas en soles 40.00% 60.00%
Valor Compras IGV Precio Compra X y Total
2,437.29 438.71 2,876.00 Otros 60919 974.92 1,462.37 2,437.29
0.00 0.00
469.80 84.56 554.36 Otros 60919 187.92 281.88 469.80
856.83 154.23 1,011.06 Otros 60919 342.73 514.10 856.83
174.14 0.00 174.14 Transporte 60911 69.66 104.48 174.14
155.93 28.07 184.01 Seguros 60912 62.37 93.56 155.93
1,295.87 233.26 1,529.12 Otros 60919 518.35 777.52 1,295.87
0.00 0.00
5,389.86 938.83 6,328.69 2,155.94 3,233.92 5,389.86
125,658.90 0.00 125,658.90
131,048.76 938.83 131,987.59 Transporte 60911 69.66 104.48 174.14
125,658.90 22,618.60 Seguros 60912 62.37 93.56 155.93
3,141.47 Otros 60919 2,023.91 3,035.87 5,059.79
Totales 2,155.94 3,233.92 5,389.86
COMPAÑÍA IMPORTADORA PIGMALION S.A.C.
RUC 20100091532
COSTOS MERCADERÍA IMPORTADA
ORDEN DE COMPRA 5209 y 5274

Fecha N° Factura Proveedor

1/5/2017 F010-3690 Sakj Depot
1/4/2017 001-21457 Fernando Gutiérrez Thompson é Hijos
1/6/2017 Liquidación 6 Fernando Gutiérrez Thompson é Hijos
12/26/2016 001-4824 Support Forwarding Service S.A.C.
12/26/2016 001-4825 Support Forwarding Service S.A.C.
12/26/2016 001-4826 Support Forwarding Service S.A.C.
12/29/2016 11192/16B Support Forwarding Service S.A.C.
1/3/2017 Póliza 000134 Chubb Seguros Perú S.:A
1/4/2017 F035-6552 Trabajos Marítimos S.A.
1/4/2017 118-2017-10-0DUA Aduanas

1/22/2016 94254237 Andreas Stihl AG & Co. KG

1/4/2017 118-2017-10-0DUA Aduanas

Totales
118-2017-33-3DUA Aduanas IGV pagado a Aduanas
118-2017-33-3DUA Aduanas Percepción por importación

ORDENES DE COMPRAS EMITIDAS

Fecha N° Orden Proveedor
10/3/2016 DSL005209 Andreas Stihl AG & Co.
11/3/2016 DSL005274 Andreas Stihl AG & Co.
 Facturas en USD o Euros
Concepto Valor Compras IGV Precio Compra
96.58 17.38 113.96

Gastos Reembolsables 0.00 0.00

Flete - bill of lading 11192/16B 672.00 0.00 672.00
TDI, Devolución de contenedor 129.00 23.22 152.22
Descarga, handling, gastos administrativos
Bill of Lading 0.00
Póliza de seguros 149.78 26.96 176.74
Trámite documentario 170.00 30.60 200.60
Ad Valorem 0.00 0.00

Productos Stihl - Euros 123,141.46 123,141.46

Ad Valorem 246.00 246.00

0.00 0.00
0.00 0.00

Concepto Valor Compras

Repuestos varios 80,373.20
Repuestos varios 42,768.26
123,141.46
 Facturas en soles
Tipo Cambio Valor Compras IGV Precio Compra
3.915 378.11 68.04 Otros 60919
4,058.48 730.53 4,789.01 Otros 60919
0.00
3.915 2,630.88 0.00 2,630.88 Transporte 60911
3.915 505.04 90.91 595.94 Otros 60919
2,038.00 366.84 2,404.84 Otros 60919
0.00 Otros 60919
3.915 586.39 105.55 691.94 Seguros 60912
3.915 665.55 119.80 785.35 Otros 60913
3.915 0.00 0.00
10,862.44 1,481.67 11,897.96
3.915 482,098.82 0.00 482,098.82
492,961.26 1,481.67 493,996.77

3.378 830.99
493,792.25
3.915 482,098.82 86,777.79
3.915 12,052.47

11,693.43
Factura N°
Fecha

Producto Orden Compra Q P.U.

5209 34 61.64
5209 4 8.08
5209 3 13.2
5209 430 0.73
793.312 5209 60 208
5209 29 5.2
5274 20 4.4
5274 300 0.73
5274 10 2.43
5274 10 2.07
5274 20 3.65
5274 10 2.55
5274 5 3.28
5274 40 0.12
5274 750 0.55
5274 1800 0.52
5274 20 1.24
5274 25 0.57
5274 5 2.31
5274 10 0.32
5274 3 8.84
5274 15 6.25
5274 25 0.32
5274 40 0.51
5274 10 0.23
5274 5 2.37
5274 200 1.94
5274 13 17.76
5274 5 5.05
5274 15 24.9
5274 5 8.14
5274 44 61.64
5274 3 1.58
5274 96 6.29
5274 5 26.73
5274 6 2.69
5274 4 13.45
5274 10 0.2379
5274 340 0.38
5274 20 1.84
5274 10 2.42
5274 60 17.4
5274 30 6.33
 5274 3 23.85
5274 5 5.33
5274 5 0.47
5274 10 1.58
5274 100 1.6
5274 10 0.17
5274 20 4.49
5274 160 0.57
5274 3 13.33
5274 65 15.2
5274 190 0.49
5274 12 4.65
5274 60 2.11
5274 10 3.42
5274 575 1.8
52.09924 5274 320 13.66
151.4158 5274 300 39.7
985.919 5274 96 258.5
1069.827 5274 192 280.5
5274 347 0.5
5274 10 0.58
5274 2 5.99
5274 6 8.85
5274 6 1.22
5274 2 14.31
5274 4 25.48
5274 30 8.44
5274 360 0.73
5274 10 2.41
5274 6 79.74
5274 8 79.74
5274 2 79.74
7,478.00

Items a ingresar al kardex:

A 60.00 208
B 320.00 13.66
C 300.00 39.7
D 96.00 258.5
E 192.00 280.5
F 6,510.00
7,478.00

Se solicita:
1.- Se recibieron 2 maquina menos de A hasta F.
2.- Determinar el tratamiento contable.
 11,693.43
En base al Importe En base a Cantidad
Total Tipo Cambio Soles % S/ Costo unitario %
2,095.76 3.814 7,993.23 1.70% 199.01 8,192.24 0.45%
32.32 3.814 123.27 0.03% 3.07 126.34 0.05%
39.60 3.814 151.03 0.03% 3.76 154.79 0.04%
313.90 3.814 1,197.21 0.25% 29.81 1,227.02 5.75%
12,480.00 3.814 47,598.72 10.13% 1,185.09 48,783.81 0.80%
150.80 3.814 575.15 0.12% 14.32 589.47 0.39%
88.00 3.814 335.63 0.07% 8.36 343.99 0.27%
219.00 3.814 835.27 0.18% 20.80 856.06 4.01%
24.30 3.814 92.68 0.02% 2.31 94.99 0.13%
20.70 3.814 78.95 0.02% 1.97 80.92 0.13%
73.00 3.814 278.42 0.06% 6.93 285.35 0.27%
25.50 3.814 97.26 0.02% 2.42 99.68 0.13%
16.40 3.814 62.55 0.01% 1.56 64.11 0.07%
4.80 3.814 18.31 0.00% 0.46 18.76 0.53%
412.50 3.814 1,573.28 0.33% 39.17 1,612.45 10.03%
936.00 3.814 3,569.90 0.76% 88.88 3,658.79 24.07%
24.80 3.814 94.59 0.02% 2.35 96.94 0.27%
14.25 3.814 54.35 0.01% 1.35 55.70 0.33%
11.55 3.814 44.05 0.01% 1.10 45.15 0.07%
3.20 3.814 12.20 0.00% 0.30 12.51 0.13%
26.52 3.814 101.15 0.02% 2.52 103.67 0.04%
93.75 3.814 357.56 0.08% 8.90 366.46 0.20%
8.00 3.814 30.51 0.01% 0.76 31.27 0.33%
20.40 3.814 77.81 0.02% 1.94 79.74 0.53%
2.30 3.814 8.77 0.00% 0.22 8.99 0.13%
11.85 3.814 45.20 0.01% 1.13 46.32 0.07%
388.00 3.814 1,479.83 0.32% 36.84 1,516.68 2.67%
230.88 3.814 880.58 0.19% 21.92 902.50 0.17%
25.25 3.814 96.30 0.02% 2.40 98.70 0.07%
373.50 3.814 1,424.53 0.30% 35.47 1,460.00 0.20%
40.70 3.814 155.23 0.03% 3.86 159.09 0.07%
2,712.16 3.814 10,344.18 2.20% 257.54 10,601.72 0.59%
4.74 3.814 18.08 0.00% 0.45 18.53 0.04%
603.84 3.814 2,303.05 0.49% 57.34 2,360.39 1.28%
133.65 3.814 509.74 0.11% 12.69 522.43 0.07%
16.14 3.814 61.56 0.01% 1.53 63.09 0.08%
53.80 3.814 205.19 0.04% 5.11 210.30 0.05%
2.38 3.814 9.07 0.00% 0.23 9.30 0.13%
129.20 3.814 492.77 0.10% 12.27 505.04 4.55%
36.80 3.814 140.36 0.03% 3.49 143.85 0.27%
24.20 3.814 92.30 0.02% 2.30 94.60 0.13%
1,044.00 3.814 3,981.82 0.85% 99.14 4,080.95 0.80%
189.90 3.814 724.28 0.15% 18.03 742.31 0.40%
 71.55 3.814 272.89 0.06% 6.79 279.69 0.04%
26.65 3.814 101.64 0.02% 2.53 104.17 0.07%
2.35 3.814 8.96 0.00% 0.22 9.19 0.07%
15.80 3.814 60.26 0.01% 1.50 61.76 0.13%
160.00 3.814 610.24 0.13% 15.19 625.43 1.34%
1.70 3.814 6.48 0.00% 0.16 6.65 0.13%
89.80 3.814 342.50 0.07% 8.53 351.02 0.27%
91.20 3.814 347.84 0.07% 8.66 356.50 2.14%
39.99 3.814 152.52 0.03% 3.80 156.32 0.04%
988.00 3.814 3,768.23 0.80% 93.82 3,862.05 0.87%
93.10 3.814 355.08 0.08% 8.84 363.92 2.54%
55.80 3.814 212.82 0.05% 5.30 218.12 0.16%
126.60 3.814 482.85 0.10% 12.02 494.87 0.80%
34.20 3.814 130.44 0.03% 3.25 133.69 0.13%
1,035.00 3.814 3,947.49 0.84% 98.28 4,045.77 7.69%
4,371.20 3.814 16,671.76 3.55% 415.09 17,086.84 4.28%
11,910.00 3.814 45,424.74 9.67% 1,130.97 46,555.71 4.01%
24,816.00 3.814 94,648.22 20.15% 2,356.51 97,004.74 1.28%
53,856.00 3.814 205,406.78 43.74% 5,114.13 210,520.91 2.57%
173.50 3.814 661.73 0.14% 16.48 678.20 4.64%
5.80 3.814 22.12 0.00% 0.55 22.67 0.13%
11.98 3.814 45.69 0.01% 1.14 46.83 0.03%
53.10 3.814 202.52 0.04% 5.04 207.57 0.08%
7.32 3.814 27.92 0.01% 0.70 28.61 0.08%
28.62 3.814 109.16 0.02% 2.72 111.87 0.03%
101.92 3.814 388.72 0.08% 9.68 398.40 0.05%
253.20 3.814 965.70 0.21% 24.04 989.75 0.40%
262.80 3.814 1,002.32 0.21% 24.96 1,027.27 4.81%
24.10 3.814 91.92 0.02% 2.29 94.21 0.13%
478.44 3.814 1,824.77 0.39% 45.43 1,870.20 0.08%
637.92 3.814 2,433.03 0.52% 60.58 2,493.60 0.11%
159.48 3.814 608.26 0.13% 15.14 623.40 0.03%
123,141.46 469,661.52 100.00% 11,693.43 481,354.96 100.00%
0.00

ems a ingresar al kardex:

12,480.00
4,371.20
11,910.00
24,816.00
53,856.00
15,708.26
123,141.46
 11,693.43
En base a Cantidad
S/ Costo unitario
53.17 8,046.39
6.25 129.52
4.69 155.73
672.40 1,869.61
93.82 47,692.54 793
45.35 620.50
31.27 366.91
469.11 1,304.38
15.64 108.32
15.64 94.59
31.27 309.70
15.64 112.89
7.82 70.37
62.55 80.86
1,172.78 2,746.06
2,814.68 6,384.58
31.27 125.86
39.09 93.44
7.82 51.87
15.64 27.84
4.69 105.84
23.46 381.02
39.09 69.60
62.55 140.35
15.64 24.41
7.82 53.01
312.74 1,792.57
20.33 900.90
7.82 104.12
23.46 1,447.98
7.82 163.05
68.80 10,412.98
4.69 22.77
150.12 2,453.16
7.82 517.56
9.38 70.94
6.25 211.45
15.64 24.71
531.66 1,024.43
31.27 171.63
15.64 107.94
93.82 4,075.64
46.91 771.19
 4.69 277.58
7.82 109.46
7.82 16.78
15.64 75.90
156.37 766.61
15.64 22.12
31.27 373.77
250.19 598.03
4.69 157.21
101.64 3,869.87
297.11 652.19
18.76 231.59
93.82 576.68
15.64 146.08
899.13 4,846.62
500.39 17,172.14 52
469.11 45,893.85 151
150.12 94,798.34 985
300.23 205,707.02 1070
542.61 1,204.34
15.64 37.76
3.13 48.82
9.38 211.91
9.38 37.30
3.13 112.28
6.25 394.98
46.91 1,012.62
562.94 1,565.26
15.64 107.55
9.38 1,834.15
12.51 2,445.54
3.13 611.38
11,693.43 481,354.96
0.00

Contabilización:
Debe Haber
----------------------- 1 -----------------------
60 482,098.82
601
42 482,098.82
4212
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 2 -----------------------
28 482,098.82
281
61 482,098.82
611
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 3 -----------------------
60 11,693.43
60911 2,630.88
60912 586.39
60913 830.99
60919 7,645.18
40 1,481.67
4011
42 13,175.10
4212
x/x para registrar los gastos de nacionalización

----------------------- 4 -----------------------
20 11,693.43
201
61 11,693.43
611
x/x Destino de gastos de nacionalziación
----------------------- 5 -----------------------
42 13,175.10
4212
10 13,175.10
104
x/x Pago de gastos de nacionalziación
----------------------- 6 -----------------------
20 482,098.82
201
28 482,098.82
281
x/x Ingreso de la mercadería al almacébn
----------------------- 7 -----------------------
40 98,830.26
40111 86,777.79
40113 12,052.47
10 98,830.26
104
x/x pago de IGV y percepción del IGV por nacionalización de mercadería
----------------------- 7 -----------------------
e mercadería
CÍA. IMPORTADORA QUISPE S.A.C.
RUC 20494180831
COSTOS MERCADERÍA IMPORTADA
CIS - 02300
OC 336, 340,342 y 344.

Fecha N° Factura Proveedor

12/21/2016 F012-3064 Sakj Depot
12/19/2016 001-21420 Fernando Gutiérrez Thompson é Hijos
12/1/2016 001-4666 Support Forwarding Service S.A.C.
12/1/2016 001-4667 Support Forwarding Service S.A.C.
12/1/2016 001-4668 Support Forwarding Service S.A.C.
11/29/2016 Póliza 00013 Chubb Seguros Perú S.:A
12/16/2016 F032-7715 Trabajos Marítimos S.A.
12/20/2016 F032-8021 Trabajos Marítimos S.A.
5/19/2017 001-964 Sol & Mano S.A.C.
12/14/2016 118-2016-10-DUA Aduanas
12/14/2016 118-2016-10-DUA Aduanas

2/27/2017 94258982 Andreas Stihl AG & Co. KG

118-2017-33-DUA AduanasIGV pagado a Aduanas

118-2017-33-DUA AduanasPercepción por importación
 Facturas en USD o Euros
Concepto Valor Compras IGV Precio Compra Tipo Cambio
515.75 92.84 608.59 3.915

Flete - bill of lading 11192/16B 2,085.60 0.00 2,085.60 3.915

TDI, Devolución de contenedor 299.00 53.82 352.82 3.915
Descarga, handling, gastos administrativos
Póliza de seguros 252.77 45.50 298.27 3.915
Trámite documentario 170.00 30.60 200.60 3.915
Trámite documentario 977.00 175.86 1,152.86 3.915
Flete
IGV 161.00 161.00 3.915
Ad Valorem 60.00 60.00 3.915

Productos Stihl - Euros convertidos a USD 199,694.67 199,694.67 3.915

0.00 0.00 3.915

0.00 0.00 3.915
 Facturas en soles 13.92% 11.25% 6.21%
Valor Compras IGV Precio Compra ESP 660 FR 450 MS 650
2,019.16 363.47 2,382.63 Otros 60919 280.99 227.06 125.46
4,972.88 895.12 5,868.00 Otros 60919 692.04 559.21 308.99
8,165.12 0.00 8,165.12 Transporte 60911 1,136.28 918.18 507.34
1,170.60 210.71 1,381.30 Otros 60919 162.90 131.64 72.73
538.00 96.84 634.84 Otros 60919 74.87 60.50 33.43
989.59 178.13 1,167.73 Seguros 60912 137.71 111.28 61.49
665.55 119.80 785.35 Otros 60919 92.62 74.84 41.35
3,824.96 688.49 4,513.45 Otros 60919 532.29 430.12 237.66
12,542.80 2,257.70 14,800.50 Transporte 60911 1,745.49 1,410.46 779.35
630.32 0.00 630.32 IGV
234.90 0.00 234.90 Derecho Adu 60919 32.69 26.41 14.60
35,753.87 4,810.26 40,564.13 4,887.88 3,949.70 2,182.40
781,804.61 0.00 781,804.61 Transporte 2,881.77 2,328.64 1,286.68
817,558.49 4,810.26 822,368.75 Seguros 137.71 111.28 61.49
781,804.61 140,724.83 Derecho Aduanero 32.69 26.41 14.60
19,545.12 Otros 1,835.71 1,483.37 819.63
Totales 4,887.88 3,949.70 2,182.40
816,928.17
 67.42% 1.20% 100.00%
MS 660 Diversos Total
1,361.38 24.27 2,019.16 0.00
3,352.86 59.78 4,972.88 0.00
5,505.17 98.16 8,165.12 0.00
789.25 14.07 1,170.60 0.00
362.74 6.47 538.00 0.00
667.21 11.90 989.59 0.00
448.73 8.00 665.55 0.00
2,578.90 45.98 3,824.96 0.00
8,456.72 150.79 12,542.80 0.00

158.38 2.82 234.90 0.00

23,681.33 422.24 35,123.56
13,961.89 248.94 20,707.92
667.21 11.90 989.59
158.38 2.82 234.90
8,893.85 158.58 13,191.14
23,681.33 422.24 35,123.56
Factura N° 94252732
Fecha: 20/10/2016

Producto Q P.U. Total Tipo Cambio

10 3.86 38.60 3.915
10 2.11 21.10 3.915
2 12.18 24.36 3.915
9 9.55 85.95 3.915
17 8.14 138.38 3.915
10 0.87 8.70 3.915
20 2 40.00 3.915
28 14.23 398.44 3.915
8 5.14 41.12 3.915
10 2.23 22.30 3.915
4 6.91 27.64 3.915
20 1.84 36.80 3.915
15 1.32 19.80 3.915
60 2.01 120.60 3.915
40 1.75 70.00 3.915
50 2.42 121.00 3.915
20 1.55 31.00 3.915
60 0.34 20.40 3.915
120 2.34 280.80 3.915
40 2.76 110.40 3.915
25 0.211 5.28 3.915
360 2.05 738.00 3.915
3003-000-8453 Espada - ESP660 700 39.7 27,790.00 3.915
4128-207-1300 Motodesmalezadora FR 450 56 401 22,456.00 3.915
1122-011-3091 Motosierra MS650 48 258.5 12,408.00 3.915
1122-011-3088 Motosierra MS660 480 280.5 134,640.00 3.915
2,222.00 199,694.67

Q C,U,
3003-000-8453 Espada 700 27,790.00 155.4255
4128-207-1300 Motodesmalezadora FR 450 56 22,456.00 1569.915
1122-011-3091 Motosierra MS650 48 12,408.00 1012.0275
1122-011-3088 Motosierra MS660 480 134,640.00 1098.1575
Diversos 938 2,400.67 10.0198331
2,222 199,694.67

Se solicita:
1.- Se recibieron 3 maquina menos.
2.- Determinar el tratamiento contable.
 35,123.56 35,123.56
En base al Importe En base a Cantidad
Soles % S/ Costo unitario % S/ Costo unitario
151.119 0.02% 6.79 157.91 0.45% 158.07 309.19
82.6065 0.01% 3.71 86.32 0.45% 158.07 240.68
95.3694 0.01% 4.28 99.65 0.09% 31.61 126.98
336.49425 0.04% 15.12 351.61 0.41% 142.26 478.76
541.7577 0.07% 24.34 566.10 0.77% 268.72 810.48
34.0605 0.00% 1.53 35.59 0.45% 158.07 192.13
156.6 0.02% 7.04 163.64 0.90% 316.14 472.74
1559.8926 0.20% 70.08 1,629.97 1.26% 442.60 2,002.49
160.9848 0.02% 7.23 168.22 0.36% 126.46 287.44
87.3045 0.01% 3.92 91.23 0.45% 158.07 245.38
108.2106 0.01% 4.86 113.07 0.18% 63.23 171.44
144.072 0.02% 6.47 150.54 0.90% 316.14 460.22
77.517 0.01% 3.48 81.00 0.68% 237.11 314.62
472.149 0.06% 21.21 493.36 2.70% 948.43 1,420.58
274.05 0.04% 12.31 286.36 1.80% 632.29 906.34
473.715 0.06% 21.28 495.00 2.25% 790.36 1,264.07
121.365 0.02% 5.45 126.82 0.90% 316.14 437.51
79.866 0.01% 3.59 83.45 2.70% 948.43 1,028.30
1099.332 0.14% 49.39 1,148.72 5.40% 1,896.86 2,996.19
432.216 0.06% 19.42 451.63 1.80% 632.29 1,064.50
20.651625 0.00% 0.93 21.58 1.13% 395.18 415.83
2889.27 0.37% 129.80 3,019.07 16.20% 5,690.59 8,579.86
108797.85 13.92% 4,887.88 113,685.73 31.50% 11,065.03 119,862.88
87915.24 11.25% 3,949.70 91,864.94 2.52% 885.20 88,800.44
48577.32 6.21% 2,182.40 50,759.72 2.16% 758.74 49,336.06
527115.6 67.42% 23,681.33 550,796.93 21.60% 7,587.45 534,703.05
781,804.61 100.00% 35,123.56 816,928.17 100.00% 35,123.56 816,928.17
781,804.61 0.00 0.00
C.T. Gastos Importación
Costo Total
108,797.85 13.92% 4,887.88 113,685.73 0
87,915.24 11.25% 3,949.70 91,864.94 0
48,577.32 6.21% 2,182.40 50,759.72 0
527,115.60 67.42% 23,681.33 550,796.93 0
9,398.60 1.20% 422.24 9,820.85 0
781,804.61 100.00% 35,123.56 816,928.17
Transporte
seguros
Derechos Ad
Otrs
Contabilización: 60
Debe Haber Debe Haber
----------------------- 1 ----------------------- 781,804.61
60 781,804.61 35,123.56
601 816,928.17
42 781,804.61
4212
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 2 -----------------------
28 781,804.61
281
61 781,804.61
 611
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 3 -----------------------
60 35,123.56
60911 20,707.92
60912 989.59
60913 234.90
60919 13,191.14
40 5,440.57
40111 5,440.57
40113 0.00
42 40,564.13
4212
x/x para registrar los gastos de nacionalización

----------------------- 4 -----------------------
20 35,123.56
201
61 35,123.56
611
x/x Destino de gastos de nacionalziación
----------------------- 5 -----------------------
42 40,564.13
4212
10 40,564.13
104
x/x Pago de gastos de nacionalziación
----------------------- 6 -----------------------
20 781,804.61
201
28 781,804.61
281
x/x Ingreso de la mercadería al almacébn
----------------------- 7 -----------------------
40 160,269.95
40111 140,724.83
40113 19,545.12
10 160,269.95
104
x/x pago de IGV y percepción del IGV por nacionalización de mercadería
----------------------- 7 -----------------------
CÍA. IMPORTADORA QUISPE S.A.C.
RUC 20494180831
COSTOS MERCADERÍA IMPORTADA
CIS - 02291
OC 316 - 324 - 331

Fecha N° Factura Proveedor

1/16/2017 F011-2029 Sakj Depot
1/12/2017 001-21478 Fernando Gutiérrez Thompson é Hijos
12/26/2016 001-4830 Support Forwarding Service S.A.C.
12/26/2016 001-4831 Support Forwarding Service S.A.C.
12/26/2016 001-4832 Support Forwarding Service S.A.C.
1/3/2017 Póliza 000134 Chubb Seguros Perú S.:A
12/29/2016 F034-8090 Trabajos Marítimos S.A.
1/23/2017 001-866 Sol & Mano S.A.C.
12/14/2016 118-2016-10-4DUA Aduanas
12/14/2016 118-2016-10-4DUA Aduanas

11/22/2016 94254221 Andreas Stihl AG & Co. KG

118-2017-33-3DUA Aduanas IGV pagado a Aduanas

118-2017-33-3DUA Aduanas Percepción por importación
 Facturas en USD o Euros

Concepto Valor Compras IGV Precio Compra Tipo Cambio

152.69 27.48 180.17 9.150

Flete - bill of lading 11192/16B 672.00 0.00 672.00 3.915

TDI, Devolución de contenedor 129.00 23.22 152.22 3.915
Descarga, handling, gastos administrativos
Póliza de seguros 189.85 34.17 224.02 3.915
Trámite documentario 170.00 30.60 200.60 3.915
Flete
IGV 452.00 452.00 3.915
Ad Valorem 155.00 155.00 3.915

Productos Stihl - Euros 157,245.90 157,245.90 3.915

0.00 0.00 3.915

0.00 0.00 3.915
 Facturas en soles 7.94% 1.63% 0.70%

Elemento
Podadora Scabbard 80-
Valor Compras IGV Precio Compra MS650 Altura 90 cm
1,397.11 251.44 1,648.56 Otros 60919 110.88 22.72 9.84
4,037.29 726.71 4,764.00 Otros 60919 320.42 65.65 28.42
2,630.88 0.00 2,630.88 Transporte 60911 208.80 42.78 18.52
505.05 90.90 595.94 Otros 60919 40.08 8.21 3.56
2,038.00 366.84 2,404.84 Otros 60919 161.75 33.14 14.35
743.26 133.78 877.04 Seguros 60912 58.99 12.09 5.23
665.55 119.79 785.34 Otros 60919 52.82 10.82 4.69
7,910.15 1,423.83 9,333.98 Flete 60919 627.80 128.62 55.69
1,769.58 0.00 1,769.58 IGV
606.83 0.00 606.83 Derecho Adua 60919 48.16 9.87 4.27
22,303.70 3,113.28 25,416.98 1,629.71 333.88 144.56
615,617.68 0.00 615,617.68 Transporte 208.80 42.78 18.52
637,921.37 3,113.28 641,034.66 Seguros 58.99 12.09 5.23
615,617.68 110,811.18 Derecho Aduanero 48.16 9.87 4.27
15,390.44 Otros 633.14 129.71 56.16
Totales 949.09 194.44 84.19
 0.68% 0.63% 85.62% 2.80% 100.00%

Scabbard 80-
Espada 90 cm MS660 Diversos Total
9.49 8.74 1,196.26 39.18 1,397.11
27.42 25.26 3,456.88 113.23 4,037.29
17.87 16.46 2,252.66 73.79 2,630.88
3.43 3.16 432.44 14.16 505.05
13.84 12.75 1,745.01 57.16 2,038.00
5.05 4.65 636.41 20.85 743.26
4.52 4.16 569.87 18.67 665.55
53.73 49.50 6,772.98 221.85 7,910.15

4.12 3.80 519.59 17.02 606.83

139.47 128.50 17,582.10 575.90 20,534.12
17.87 16.46 2,252.66 73.79 2,630.88
5.05 4.65 636.41 20.85 743.26
4.12 3.80 519.59 17.02 606.83
54.18 49.92 6,830.60 223.73 7,977.45
81.22 74.83 10,239.26 335.38 11,958.42
Factura N° 942542221
Fecha 11/22/2020

Producto Q P.U. Total Tipo Cambio

1122-011-3088 Motosierra Stihl MS 650 60 208 12,480.00 3.915
4182-200-0056 Elemento de podadora de altura 32 79.9 2,556.80 3.915
0000-792-9179 Scabbard 80-90 cm 540 2.05 1,107.00 3.915
3005-008-3913 Espada rollomatic 100 10.68 1,068.00 3.915
0000-792-9179 Scabbard 80-90 cm 480 2.05 984.00 3.915
1122-011-3088 Motosierra Stihl MS 660 480 280.5 134,640.00 3.915
50 2.07 103.50 3.915
60 1.83 109.80 3.915
120 5.34 640.80 3.915
50 5.07 253.50 3.915
400 0.29 116.00 3.915
25 0.6378 15.95 3.915
40 27.48 1,099.20 3.915
5 4.6 23.00 3.915
3 9.9 29.70 3.915
3 6.25 18.75 3.915
120 1.94 232.80 3.915
30 14.23 426.90 3.915
14 24.1 337.40 3.915
5 21.99 109.95 3.915
3 5.2 15.60 3.915
10 0.49 4.90 3.915
225 0.55 123.75 3.915
200 0.38 76.00 3.915
5 4.4 22.00 3.915
3 4.36 13.08 3.915
50 3.74 187.00 3.915
10 3.74 37.40 3.915
5 2.12 10.60 3.915
25 0.34 8.50 3.915
3 6.62 19.86 3.915
50 0.23 11.50 3.915
130 0.57 74.10 3.915
4 8.44 33.76 3.915
20 12.74 254.80 3.915
3,360.00 157,245.90
1122-011-3088 Motosierra Stihl MS 650 60 12,480.00
4182-200-0056 Elemento de podadora de altura 32 2,556.80
0000-792-9179 Scabbard 80-90 cm 540 1,107.00
3005-008-3913 Espada rollomatic 100 1,068.00
0000-792-9179 Scabbard 80-90 cm 480 984.00
1122-011-3088 Motosierra Stihl MS 660 480 134,640.00
Diversos 1,668 4,410.10
3,360 157,245.90

Se solicita:
1.- Se recibieron 5 maquina menos.
2.- Determinar el tratamiento contable.
 20,534.12 20,534.12
En base al Importe En base a Cantidad
Soles % S/ Costo unitario % S/ Costo unitario
48,859.20 7.94% 1,629.71 50,488.91 1.79% 366.68 49,225.88
10,009.87 1.63% 333.88 10,343.75 0.95% 195.56 10,205.44
4,333.91 0.70% 144.56 4,478.46 16.07% 3,300.13 7,634.03
4,181.22 0.68% 139.47 4,320.69 2.98% 611.13 4,792.35
3,852.36 0.63% 128.50 3,980.86 14.29% 2,933.45 6,785.81
527,115.60 85.62% 17,582.10 544,697.70 14.29% 2,933.45 530,049.05
405.20 0.07% 13.52 418.72 1.49% 305.57 710.77
429.87 0.07% 14.34 444.21 1.79% 366.68 796.55
2,508.73 0.41% 83.68 2,592.41 3.57% 733.36 3,242.09
992.45 0.16% 33.10 1,025.56 1.49% 305.57 1,298.02
454.14 0.07% 15.15 469.29 11.90% 2,444.54 2,898.68
62.42 0.01% 2.08 64.51 0.74% 152.78 215.21
4,303.37 0.70% 143.54 4,446.91 1.19% 244.45 4,547.82
90.05 0.01% 3.00 93.05 0.15% 30.56 120.60
116.28 0.02% 3.88 120.15 0.09% 18.33 134.61
73.41 0.01% 2.45 75.85 0.09% 18.33 91.74
911.41 0.15% 30.40 941.81 3.57% 733.36 1,644.77
1,671.31 0.27% 55.75 1,727.06 0.89% 183.34 1,854.65
1,320.92 0.21% 44.06 1,364.98 0.42% 85.56 1,406.48
430.45 0.07% 14.36 444.81 0.15% 30.56 461.01
61.07 0.01% 2.04 63.11 0.09% 18.33 79.41
19.18 0.00% 0.64 19.82 0.30% 61.11 80.30
484.48 0.08% 16.16 500.64 6.70% 1,375.05 1,859.53
297.54 0.05% 9.92 307.46 5.95% 1,222.27 1,519.81
86.13 0.01% 2.87 89.00 0.15% 30.56 116.69
51.21 0.01% 1.71 52.92 0.09% 18.33 69.54
732.11 0.12% 24.42 756.52 1.49% 305.57 1,037.67
146.42 0.02% 4.88 151.30 0.30% 61.11 207.53
41.50 0.01% 1.38 42.88 0.15% 30.56 72.06
33.28 0.01% 1.11 34.39 0.74% 152.78 186.06
77.75 0.01% 2.59 80.35 0.09% 18.33 96.09
45.02 0.01% 1.50 46.52 1.49% 305.57 350.59
290.10 0.05% 9.68 299.78 3.87% 794.47 1,084.58
132.17 0.02% 4.41 136.58 0.12% 24.45 156.62
997.54 0.16% 33.27 1,030.82 0.60% 122.23 1,119.77
615,617.68 100.00% 20,534.12 636,151.80 20,534.12 636,151.80
0.00 0.00 0.00 0.00
 Gastos Importación
Costo Total
48,859.20 7.94% 1,629.71 50,488.91
10,009.87 1.63% 333.88 10,343.75
4,333.91 0.70% 144.56 4,478.46
4,181.22 0.68% 139.47 4,320.69
3,852.36 0.63% 128.50 3,980.86
527,115.60 85.62% 17,582.10 544,697.70
17,265.52 2.80% 575.90 17,841.42
615,617.68 100.00% 20,534.12 636,151.80

Transporte
seguros
Derechos Ad
Otrs
Contabilización:
Debe Haber
----------------------- 1 -----------------------
60 615,617.68
601
42 615,617.68
4212
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 2 -----------------------
28 615,617.68
281
61 615,617.68
611
x/x Por la compra de mercaderías al proveedor B&S
----------------------- 3 -----------------------
60 20,534.12
60911 10,541.03
60912 743.26
60913 606.83
60919 8,643.00
40 4,882.86
40111 4,882.86
40113 0.00
42 25,416.98
4212
x/x para registrar los gastos de nacionalización

----------------------- 4 -----------------------
20 20,534.12
201
61 20,534.12
611
x/x Destino de gastos de nacionalziación
----------------------- 5 -----------------------
42 25,416.98
4212
10 25,416.98
104
x/x Pago de gastos de nacionalziación
----------------------- 6 -----------------------
20 615,617.68
201
28 615,617.68
281
x/x Ingreso de la mercadería al almacébn
 ----------------------- 7 -----------------------
40 126,201.62
40111 110,811.18
40113 15,390.44
10 126,201.62
104
x/x pago de IGV y percepción del IGV por nacionalización de mercadería
----------------------- 7 -----------------------