Costos De Importacion

COSTO DE IMPORTACION

1) LA EMPRESA IMPORTADORA SOLICITA DE SU PROVEEDOR DE SUECIA LA SIGUIENTE MERCADERIA
|FLETE |3% |
|SEGURO |15.32% |
|DERECGO ADVALOREN |14% |
|VALOR COMISION |3% |
|VALOR SUPERVICION C/U |$6.00 ||GASTO DE DESPACHO |2% |
|GASTO EMBALAJE |1.50% |

|40 |BATERIAS |$165.50 |
|30 |BAJOS |$148.30 |
|50 |MICRIFONOS |$214.20 |
|20 |GUITARRAS |$182.00 |

DETERMINAR:

• COSTO DE IMPORTACION UNITARIO
• ASIENTOS CONTABLESTIPO DE CAMBIO 2.80
|ART |CANT |PRECIO UNIT |VALOR FOB |FLETE 3% |SEGURO 15.32% |CIF $ |
|BATERIAS |40 |165.5 |6620 |198.6 |1014.18 |7832.78 |
|BAJOS |30 |148.3 |4449 |133.47 |681.59 |5264.06|
|MICROFONOS |50 |214.2 |10710 |321.3 |1640.77 |12672.07 |
|GUITARRAS |20 |182 |3640 |109.2 |557.65 |4306.85 |
| TOTAL |140 |710 |25419 |762.57 |3894.19 |30075.76 |

|CIF S/.|ADVALOREM 14% |SUB TOTAL GRAV |IGV 16% |IPM 2% |V SUPERV $6 |
|21931.78 |3070.45 |25002.23 |3509.08 |438.64 |240 |
|14739.37 |2063.51 |16802.88 |2358.3 |294.79 |180 |
|35481.8 |4967.45|40419.25 |6467.08 |709.64 |300 |
|12059.18 |1688.29 |13747.47 |1929.47 |241.18 |120 |
|84212.13 |11789.7 |95971.83 |14263.93 |1684.25 |840 |

|GTO DESP 2% |GTO EMB 1.5% |COSTO IMP|CTO DEDUCTIBLE |CTO EFEC INV |CTO UNITARIO |
|438.64 |328.98 |29957.57 |3947.72 |26009.85 |650.25 |
|294.79 |221.09 |20151.85 |2653.09 |17498.76 |583.29 |
|709.64 |532.23 |49137.84 |7176.72|41961.12 |839.22 |
|241.18 |180.89 |16460.19 |2170.65 |14289.54 |714.48 |
|1684.25 |1263.19 |115707.45 |15948.18 |99759.27 |2787.24 |

* ASIENTOS CONTABLES DE DICHA IMPORTACION

|  |  |………………..1…………………|  |  |
|60 |  |COMPRAS |71173.2 |  |
|  |60.1 |MERCADERIAS |  |  |
|  |  |60.18otras mercaderias |  |  |
|  |  |guitarra 6620 |  |  |
|  |  |saxofon 4449 |  |  |
| ...