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completar el texto de acuerdo a los temas vistos en el curso

Created by

Carlos David Lopez Cuenca
Carlos David Lopez Cuenca
Colombia

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completar el texto de acuerdo a los temas vistos en el curso

by Carlos David Lopez Cuenca
1

empresas empresa objetivo provisión obligación

¿ Qué es una ?

Una provisión es una cantidad de recursos que conserva la empresa por haber contraído una obligación , con el de guardar esos recursos hasta el momento en el que deba satisfacer la factura .
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Una provisión es una cuenta de pasivo y consiste en establecer y " guardar " una cantidad de recursos como un gasto para estar preparados por si realmente se produjese el pago de una obligación que la ya ha contraído con anterioridad .

Es decir , cuando suponemos que algún bien de la empresa va a perder valor o tenemos que satisfacer una obligación dentro de un periodo de tiempo , dotamos una provisión por el valor de la .

Si realmente llega a producirse ya habíamos contado con ella y tenemos recursos para hacer frente ; si , por el contrario , no llega a producirse , quitaremos la provisión y no tendremos ese gast o

 
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