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Examen de Contabilidad: Documentos mercantiles

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Examen de Contabilidad: Documentos mercantiles

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Identifica documentos mercantiles

Created by

Jadelin Cisnero
Jadelin Cisnero
Dominican Republic

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Examen de Contabilidad: Documentos mercantiles
 

Examen de Contabilidad: Documentos mercantilesOnline version

Identifica documentos mercantiles

by Jadelin Cisnero
1

Qué documento mercantil sirve como factura de venta y registro contable.

2

El albarán acompaña la mercancía y no es comprobante de cobro.

3

Qué documento representa una promesa de pago en el futuro entre comprador y vendedor.

4

La carta de porte es un documento de transporte que respalda la entrega y no la facturación.

5

Documento utilizado para reducir una factura ya expedida.

6

Qué documento reconoce una deuda a cargo del deudor (emisor) para pago futuro.

7

La factura proforma es un título de crédito y sirve como factura final.

8

Qué documento se emite para cobrar servicios o mercancías antes de la entrega.

9

El recibo de pago es un comprobante que acredita el pago recibido.

10

La guía de remisión acompaña al transporte de mercancías y facilita su control.

Explicación

La factura es el documento contable que registra ventas y debe contabilizarse.

El albarán señala entrega; no es comprobante de cobro.

Un pagaré es una promesa de pago; la factura es de venta, y la guía de remisión no es de cobro.

La carta de porte acompaña el transporte, no es factura.

La nota de crédito reduce el importe de una factura.

La letra de cambio es un efecto cambiario que promete pago.

La factura proforma es una oferta; no es factura final ni título de crédito.

La factura proforma simula una transacción antes de la entrega.

El recibo de pago demuestra que el pago ya se hizo.

La guía de remisión documenta el transporte y entrega.

 
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