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Crossword Puzzle
Crossword Puzzle

Elementos de los Estados Financieros

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Elementos de los Estados Financieros

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Estos elementos se presentan principalmente en cuatro estados financieros clave:
Estado de situación financiera (balance general)
Estado de resultados
Estado de cambios en el patrimonio
Estado de flujos de efectivo

Created by

Ester Julajuj
Ester Julajuj
Guatemala

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Elementos de los Estados Financieros
 

Crossword Puzzle

Elementos de los Estados FinancierosOnline version

Estos elementos se presentan principalmente en cuatro estados financieros clave: Estado de situación financiera (balance general) Estado de resultados Estado de cambios en el patrimonio Estado de flujos de efectivo

by Ester Julajuj
1

Recursos controlados por la entidad como resultado de eventos pasados, de los que se espera obtener beneficios económicos futuros. Ejemplos: efectivo, cuentas por cobrar, inventarios, terrenos, edificios.

2

Obligaciones presentes surgidas de eventos pasados, cuya liquidación se espera que dé lugar a una salida de recursos. Ejemplos: préstamos, cuentas por pagar, impuestos por pagar.

3

Es la parte residual en los activos de la entidad después de deducir todos sus pasivos. Representa los aportes de los propietarios más los resultados acumulados (utilidades o pérdidas).

4

Incrementos en los beneficios económicos durante el período contable, ya sea en forma de entradas o aumentos de activos o disminuciones de pasivos, que resultan en un aumento del patrimonio. Ejemplos: ventas, ingresos por alquileres, comisiones.

5

Disminuciones en los beneficios económicos durante el período, en forma de salidas o disminuciones de activos o aumentos de pasivos, que resultan en una disminución del patrimonio. Ejemplos: sueldos, alquiler, depreciaciones, intereses.

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