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Relaciones contables clave

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About this activity

Empareja conceptos contables

Created by

Valeria Zavala
Valeria Zavala
Ecuador

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Relaciones contables clave
 

Relaciones contables claveOnline version

Empareja conceptos contables

by Valeria Zavala
1

Recurso económico controlado que genera beneficios

Pistas

Se clasifica en activos tangibles e intangibles

Puede convertirse en dinero si se vende (o se consume)

Es algo que la empresa posee y usa para operar

2

Obligación presente de pagar

Pistas

Se contrapone al patrimonio

Se paga en el futuro con recursos de la empresa

Representa deudas o compromisos

3

Lo que queda despue9s de restar deudas

Pistas

Incluye aportes de los dueos y ganancias retenidas

Se calcula como activos menos pasivos

Es el valor residual de la empresa

4

Registro cuando ocurre el hecho

Pistas

Indica que ingresos/gastos se registran en el periodo en que suceden

Forma parte del principio de correspondencia

Se relaciona con el reconocimiento de transacciones, no con el pago

5

Empresa que sigue operando

Pistas

Influye en valoración de activos y pasivos

Contrario a liquidación o cierre

Supone continuidad de las operaciones a futuro

 
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