27
Apr

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150,000 euros. Fixed costs: 400,000 euros. Total cost = C.V. + C.f. = 1,150,000 + 400,000 = 1,550,000 euros.

Question: If a road freight transport company charges its services at a rate of 1.24 euros / km, without VAT, what amount should you charge for a journey of 632 kilometers? Develop the answer.

Solution: Amount to perceive without VAT: 1,24 x 632 = 783.68 euros. VAT amount: 21% of 783,68 = 783.68 x 21/100 = 164.57. Amount upon charging: 783.68 + 164,57 = 948.25 euros.

Question: Knowing that the life of a vehicle is 10 years, that its acquisition price was 72,000 euros and its residual value is 12,000 euros, what would be the annual repayment fee following a linear amortization criterion? Develop the answer.

Solution: Annual amortization = (acquisition price – residual value) / years of useful life. (72,000 – 12,000) / 10 = 60,000 / 10 = 6,000 euros.

Question: Calculate the number of pieces that a company must manufacture and sell to reach the profitability threshold, knowing that the costs have amounted to 120,000 euros and the manufactured parts are sold at 30 euros each. Develop the answer.

Solution: Profitability threshold is the point where income equals expenses. Therefore, in the profitability threshold, 120,000 = 30 x number of units sold; from where, number of units sold = 120,000 / 30 = 4,000 units.

Question: A vehicle was purchased for 100,000 euros and is amortized by applying a constant percentage of 21% over the pending value. What will be the accounting value of the vehicle at the beginning of the third year? Develop the answer.

Solution: Amortization Year 1: 21% of 100,000 = 100,000 x 21/100 = 21,000 euros. 100,000 – 21,000 = 79,000. Amortization year 2: 21% of 79,000 = 79,000 x 21/100 = 16,590 euros. Cumulative amortization: 21,000 + 16,590 = 37,590. Accounting value in the third year: 100,000 – 37,590 = 62,410 euros.

Question: Calculate the patrimonial variation derived from the alienation of an asset that was sold for 108,000 euros, had been acquired by 120,000 euros and had been amortized for 3 years applying a constant quota of 12,000 euros. Develop the answer.

Solution: Patrimonial Varification = Value of alienation – Acquisition value + accumulated amortization. Patrimonial variation = 108,000 – 120,000 + (12,000 x 3) = 108.