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Efectivo y equivalentes de efectivo (ES)

Yes or No

(5)
Played 25 %Accuracy 69 Average time 01:40

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Conceptos de efectivo y equivalentes

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Colombia

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Efectivo y equivalentes de efectivo (ES)
 

Efectivo y equivalentes de efectivo (ES)Online version

Conceptos de efectivo y equivalentes

by Richard Hernández Vanegas
1

El efectivo incluye deudas por cobrar de clientes (cuentas por cobrar).

2

Las inversiones temporales de alta liquidez, como fondos mutuos del mercado monetario, pueden formar parte de equivalentes de efectivo si cumplen los criterios.

3

Los equivalentes de efectivo pueden tener vencimiento de 9 meses o más.

4

Los equivalentes de efectivo son inversiones a corto plazo, de alta liquidez y con vencimiento original de tres meses o menos.

5

El efectivo y sus equivalentes se presentan como activos corrientes en el balance.

6

Las cuentas bancarias disponibles y cheques en tránsito se clasifican como efectivo.

7

Un certificado de depósito con vencimiento a 1 año siempre es un equivalente de efectivo.

8

El efectivo comprende monedas, billetes y saldos en cuentas corrientes disponibles para uso inmediato.

9

Las inversiones en acciones de empresas son siempre equivalentes de efectivo.

10

El efectivo no puede incluir saldos en cuentas corrientes.

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