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Una empresa, debe liquidar una deuda de S/.250, 000 con pagos ordinarios
semestrales en 5 aos, al 14% de inters anual con capitalizacin
semestral. Calcular el valor de la cuota semestral a pagar y formular el
cuadro de amortizaciones
P=250,000.00 i=
14
=0.07 n=5 aos=10 semestres
2
Y calculamos:
10
i(1+i)
0.07( 1+ 0.07)
R=P
S=250,000
=35,594.38
n
(1+i) 1
(1+0.07)101
Y elaboramos la tabla de amortizaciones:
n
2.
6
7
8
9
10
P
250,000.0
0
231,905.6
2
212,544.6
3
191,828.3
8
169,661.9
8
145,943.9
4
120,565.6
4
93,410.85
64,355.23
33,265.72
-0.06
Primero calculamos P
P=100,000+50,000
1
1
+50,000
=190,844.93
1
1.5
(1+0.08)
(1+0.08)
R=P
i(1+i)n
0.07(1+0.08)12
S=1
90,844.93
=25,324.17
(1+i)n1
( 1+ 0.08)121
n
0
1
7
8
9
10
11
12
3.
25,324.17
25,324.17
25,324.17
25,324.17
25,324.17
25,324.17
9,365.65
8,088.97
6,710.15
5,221.03
3,612.78
1,875.87
15,958.52
17,235.20
18,614.02
20,103.14
21,711.39
23,448.30
P
190,844.9
3
180,788.3
5
169,927.2
5
158,197.2
6
145,528.8
7
131,847.0
1
117,070.6
1
101,112.0
8
83,876.88
65,262.86
45,159.72
23,448.33
0.02
P=120,000.00 i=
20
=0.1 n=5 aos=10 semestres (4 de gracia)
2
Y calculamos:
R=P
i(1+i)n
0.10(1+0.10)6
S=120,000
=27,552.87
(1+i)n1
(1+ 0.10)61
0
1
12,000.00 12,000.00
0.00
12,000.00 12,000.00
0.00
12,000.00 12,000.00
0.00
12,000.00 12,000.00
0.00
5
6
7
8
9
10
4.
P
120,000.0
0
120,000.0
0
120,000.0
0
120,000.0
0
120,000.0
0
104,447.1
3
87,338.97
68,520.00
47,819.13
25,048.17
0.12
U
( CVR
V )
Dt =
( 220,00020,000
)(10,000)=22,222.22
90,000
D 1=
D 2=
( 220,00020,000
)(15,000)=33,333.33
90,000
D 3=
( 220,00020,000
)(18,000)=40,000.00
90,000
( 220,00020,000
)(22,000)=48,888.89
90,000
D4 =
D 5=
( 220,00020,000
)(25,000)=55,555.56
90,000
C-Vr
200,000.0
0
177,777.7
22,222.22 22,222.22
8
144,444.4
33,333.33 55,555.55
5
104,444.4
40,000.00 95,555.55
5
144,444.4
48,888.89
4 55,555.56
200,000.0
55,555.56
0
0.00
VL
220,000.0
0
197,777.7
8
164,444.4
5
124,444.4
5
75,555.56
20,000.00
230,00030,000
=(
( CVR
)
)=20,000.00
n
10
Dt =
C-Vr
200,000.0
0
180,000.0
0
160,000.0
0
140,000.0
0
120,000.0
0
100,000.0
0
VL
230,000.0
0
210,000.0
0
190,000.0
0
170,000.0
0
150,000.0
0
130,000.0
0
110,000.0
80,000.00
0
20,000.00 20,000.00
20,000.00 40,000.00
20,000.00 60,000.00
20,000.00 80,000.00
100,000.0
20,000.00
0
120,000.0
20,000.00
0
140,000.0
20,000.00
0 60,000.00 90,000.00
160,000.0
20,000.00
0 40,000.00 70,000.00
180,000.0
20,000.00
0 20,000.00 50,000.00
200,000.0
20,000.00
0
0.00 30,000.00
5
6
7
8
9
10
R=P
i
0.17
=20000
=8,931.32
n
10
(1+i ) 1
(1+0.17) 1
(1+i)t 1
obtener la tabla:
n
0
1
2
C-Vr
VL
200,000.0 230,000.0
0
0
191,068.6 221,068.6
8,931.32
8,931.32
8
8
8,931.32 10,449.64 180,619.0 210,619.0
para
8,931.32 12,226.08
8,931.32 14,304.52
8,931.32 16,736.29
8,931.32 19,581.45
7
8
9
10
6.
8,931.32
8,931.32
8,931.32
8,931.32
4
168,392.9
5
154,088.4
3
137,352.1
5
117,770.6
9
22,910.30 94,860.39
26,805.05 68,055.34
31,361.91 36,693.42
36,693.44
-0.01
4
198,392.9
5
184,088.4
3
167,352.1
5
147,770.6
9
124,860.3
9
98,055.34
66,693.42
29,999.99
D=
nt+1
( CVr ) donde n=8 ; C=300,000Y Vr=30,000
t
Completamos la tabla:
n
0
1
2
3
4
5
C-Vr
270,000.0
0
210,000.0
0
157,500.0
0
112,500.0
0
VL
300,000.0
0
240,000.0
0
187,500.0
0
142,500.0
0
105,000.0
75,000.00
0
60,000.00 60,000.00
112,500.0
52,500.00
0
157,500.0
45,000.00
0
195,000.0
37,500.00
0
225,000.0
30,000.00
0 45,000.00 75,000.00
6
7
8
247,500.0
0 22,500.00 52,500.00
262,500.0
15,000.00
0
7,500.00 37,500.00
270,000.0
7,500.00
0
0.00 30,000.00
22,500.00
Vr
8 30,000
=
=0.2501057907 0.2501
C
300,000
i=n
Y elaboramos la tabla
n
0
1
2
3
4
5
6
7
8
7.
C-Vr
VL
270,000.0 300,000.0
0
0
194,968.2 224,968.2
75,031.74 75,031.74
6
6
131,297.6 138,702.4 168,702.4
56,265.87
0
0
0
173,491.0
126,508.9
42,193.45
5 96,508.95
5
205,131.6
31,640.62
7 64,868.33 94,868.33
228,858.7
23,727.12
9 41,141.21 71,141.21
246,651.6
17,792.83
2 23,348.38 53,348.38
259,994.3
13,342.74
6 10,005.64 40,005.64
270,000.0
10,005.64
0
0.00 30,000.00
para
realizar
los
clculos,