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MF0979_2_TEMA5

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MF0979_2_TEMA5

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About this activity

MF0979_2_TEMA5

Created by

Paula Bosch Sotillo
Paula Bosch Sotillo
Spain

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MF0979_2_TEMA5
 

MF0979_2_TEMA5Online version

MF0979_2_TEMA5

by Paula Bosch Sotillo
1

El activo corriente está formado únicamente por las existencias y los deudores comerciales.

2

El fondo de maniobra se calcula restando el pasivo corriente del activo corriente.

3

Un ratio de solvencia superior a 1 indica que la empresa puede hacer frente a sus deudas a corto plazo.

4

El plan de tesorería se elabora normalmente al final del ejercicio económico.

5

Las entradas extraordinarias en el plan de tesorería proceden de operaciones ajenas a la explotación de la empresa.

6

El ratio de tesorería incluye en su cálculo las existencias de la empresa.

7

Un fondo de maniobra negativo siempre indica una situación financiera favorable para la empresa.

8

El descuento de efectos comerciales es una operación para obtener liquidez a corto plazo.

9

En el balance simplificado, el patrimonio neto forma parte del pasivo.

10

El saldo final de un período en el plan de tesorería se convierte en el saldo inicial del período siguiente.

 
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