Calcule os tributos de uma empresa de Comércio, considerando os seguintes dados: Faturamento Trimestral R$ 720.000,00
Compras trimestrais R$ 410.000,00
Lucro Antes do IRPJ/CSLL R$ 62.000,00
Despesas Indedutíveis R$ 4.000,00
Ganho de Capital R$ 8.000,00
Receita de Dividendos R$ 1.000,00
Inss patronal R$ 4.000,00
Prejuízo Fiscal Acumulado R$ 24.000,00

Considerar apenas comparativo entre Lucro Real e Lucro Presumido, e o Simples Nacional.
Tributos: Pis, Cofins, IRPJ e CSLL, e ICMS (17% sobre compras e vendas) no Lucro Real e Presumido;
(No simples nacional o Icms e o Inss já está contemplado na alíquota total)

Each of the four independent situations below describes a sales-type lease in which annual lease payments of $12,500 are payable at the beginning of each year. each is a finance lease for the lessee. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) (use appropriate factor(s) from the tables provided.) situation 1 2 3 4 lease term (years) 3 3 3 3 asset’s useful life (years) 3 4 4 6 lessor’s implicit rate (known by lessee) 14 % 14 % 14 % 14 % residual value: guaranteed by lessee 0 $ 5,000 $ 2,500 0 unguaranteed 0 0 $ 2,500 $ 5,000 purchase option: after (years) none 2 3 3 exercise price n/a $ 7,500 $ 1,500 $ 3,500 reasonably certain? n/a no no yes

If kroger had whole foods’ number of days’ sales in inventory, how much additional cash flow would have been generated from the smaller inventory relative to its actual average inventory position? round interim calculations to one decimal place and your final answer to the nearest million.

Which of the following is usually not one of the top considerations in choosing a country for a facility location? a. availability of labor and labor productivityb. attitude of governmental unitsc. location of marketsd. zoning regulationse. exchange rates