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Desafío: Estados de flujo de efectivo

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Desafío: Estados de flujo de efectivo

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Preguntas rápidas sobre el flujo de efectivo

Created by

Aisslin Galindp
Aisslin Galindp
Mexico

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Desafío: Estados de flujo de efectivo
 

Desafío: Estados de flujo de efectivoOnline version

Preguntas rápidas sobre el flujo de efectivo

by Aisslin Galindp
1

La utilidad neta es igual al flujo de efectivo de operaciones.

2

El estado de flujo de efectivo complementa al balance y a la cuenta de resultados para medir la liquidez.

3

El estado de flujo de efectivo muestra las entradas y salidas de efectivo durante un periodo.

4

El cierre del periodo no incluye el saldo de efectivo al inicio.

5

Se divide en tres actividades: operativas, de inversión y de financiación.

6

El método directo de flujo de efectivo es el único permitido por las normas contables.

7

Las actividades de inversión solo se refieren a la compra de activos fijos; no incluyen inversiones financieras.

8

El método indirecto de flujo de efectivo inicia con la utilidad neta y ajusta por partidas no monetarias.

9

Las actividades operativas incluyen cobros a clientes y pagos a proveedores.

10

El estado de flujo de efectivo registra únicamente las entradas de efectivo, ignorando las salidas.

 
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