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Case uitwerking financieel advies
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financieel advies. jaarrekening lezen voor juristen en belastingrecht.
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FINANCIEEL ADVIESROREKOBJ2VT 06-02-2023
, Onderdeel jaarrekening lezen
Meerkeuze vragen
1. – A, E, F, G
2. – A
3. – C
4. – B
5. – C
6. – B
7. – A
8. – C
9. – A
10. – C
Open vragen
Opdracht 1
eind eigen vermogen = 500.000
begin eigen vermogen = 300.000
Vermogensverschil (eind eigen vermogen – begin eigenvermogen) 500.000 – 300.00 = 200.000
Onttrekkingen = 100.000
aftrekposten = 80.000
Stortingen = 25.000
Resultaat (vermogensverschil – stortingen – overige aftrekposten) 200.000 + 100.000 – 25.000
– 80.000 = 195.000
Kapitaalstorting van 25.000 > storting > aftrekken
Dividenduitkering van 100.000 > onttrekking > optellen
Aanslag vennootschapsbelasting 50.000 > niks mee doen.
Deelnemingsvrijstelling 30.000 > mag worden afgetrokken van de winst
Te verrekenen verlies van 50.000 > mag worden afgetrokken van de winst.
Wat valt hieronder? totaal
Optellen Dividenduitkering van 100.000 100.000
Aftrekken Kapitaalstorting van 25.000 105.000
Deelnemingsvrijstelling van 30.000
Te verrekenen verlies 50.000
Wat is het uiteindelijke belastbare bedrag? 195.000
Opdracht 2
A. Een vordering voor een bedrag van € 1.500,- werd in 2021 als volledig oninbaar afgeboekt. Op 15
december 2022 werd geheel onverwacht een bedrag van € 500,- per bank ontvangen op deze
vordering.
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