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Ajustes contables: depreciaciones y provisiones

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Ajustes contables: depreciaciones y provisiones

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About this activity

Conceptos clave: depreciación, provisiones y correcciones.

Created by

jimmy chacon
jimmy chacon
Costa Rica

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Ajustes contables: depreciaciones y provisiones
 

Ajustes contables: depreciaciones y provisionesOnline version

Conceptos clave: depreciación, provisiones y correcciones.

by jimmy chacon
1

La distribución del costo de un activo ocurre al momento de la compra.

2

Una provisión reconoce un gasto futuro probable.

3

Las correcciones contables no afectan los estados financieros.

4

Las provisiones se utilizan solo para gastos ya pagados.

5

Las correcciones contables corrigen errores en registros.

6

El objetivo de los ajustes es reflejar la realidad económica de la empresa.

7

Los ajustes contables se realizan solo al inicio del año.

8

La depreciación es un pago inmediato de efectivo.

9

Los ajustes contables se realizan al final del mes o al cierre del periodo.

10

La depreciación distribuye el costo de un activo a lo largo del tiempo.

 
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