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Bienes de uso - Contabilidad

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About this activity

V/F sobre activos y depreciación

Created by

Aristides Quijada Ramos
Aristides Quijada Ramos
Panama

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Bienes de uso - Contabilidad
 

Bienes de uso - ContabilidadOnline version

V/F sobre activos y depreciación

by Aristides Quijada Ramos
1

Reciben depreciación periódica a lo largo de su vida útil.

2

Los bienes de uso se registran como activos circulantes.

3

La vida útil de un bien de uso se determina siempre de forma indefinida.

4

La depreciación se registra solo al vender el bien.

5

El costo de adquisición solo incluye el precio de compra, no impuestos.

6

La vida útil es estimada y determina la tasa de depreciación.

7

El costo de adquisición incluye precio de compra, impuestos y transporte.

8

Al cierre, se registra la depreciación acumulada para reflejar la pérdida de valor.

9

Los bienes de uso se registran como activos no corrientes en el balance.

10

No es necesario ajustar por deterioro en bienes de uso.

 
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