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Preguntas sobre balances, cuentas y flujos

Created by

Irene Migueltorena
Irene Migueltorena
Spain

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Preguntas sobre balances, cuentas y flujos

by Irene Migueltorena
1

Provisiones y amortizaciones son apuntes contables que no suponen desembolso de dinero.

2

El activo no corriente siempre es mayor que el activo corriente.

3

ACTIVO = PASIVO + NETO.

4

El estado de pérdidas y ganancias muestra solo gastos, sin ingresos.

5

El balance de situación es una fotografía de la empresa a una fecha determinada.

6

El flujo de caja es igual al resultado del ejercicio.

7

La amortización solo se aplica a pasivos, no a activos.

8

El fondo de maniobra se define como Activo corriente menos Pasivo corriente.

9

El balance de situación no incluye el patrimonio neto.

10

Las cuentas de pérdidas y ganancias no distinguen entre explotación e ingresos financieros.

 
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