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Quiz de Contabilidad Administrativa y Financiera

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Quiz de Contabilidad Administrativa y Financiera

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About this activity

Conocifiendo bases contables

Created by

Jacqueline Luna
Jacqueline Luna
Costa Rica

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Quiz de Contabilidad Administrativa y Financiera
 

Quiz de Contabilidad Administrativa y FinancieraOnline version

Conocifiendo bases contables

by Jacqueline Luna
1

¿Cuál es el objetivo principal de la contabilidad administrativa?

2

¿Qué versión de informe se usa típicamente en contabilidad administrativa?

3

¿Qué diferencia clave hay entre contabilidad financiera y administrativa?

4

¿Qué es el costo fijo en contabilidad de costos?

5

¿Qué es el margen de contribución?

6

¿Qué informa un estado de situación financiera externo en contabilidad financiera?

7

¿Qué método se usa para asignar costos indirectos a productos en contabilidad de costos?

8

¿Qué mide el estado de cambios en la situación financiera?

9

¿Qué es la contabilidad por absorción?

10

¿Qué indicador está ligado al flujo de efectivo operativo?

Explicación

Se centra en la información para gerencia y decisiones internas.

Los informes de costos y variaciones ayudan a gestión interna.

La financiera sigue normas y se dirige a external stakeholders; la administrativa es interna.

Ejemplos: alquiler, depreciación; no depende del nivel de producción.

Mide cuánto cubre costos fijos y genera ganancia.

Muestra la posición financiera a fecha determinada para terceros.

Se distribuyen costos indirectos mediante bases de reparto.

Describe variaciones en el patrimonio y liquidez durante un periodo.

Método que imputa todos los costos de fabricación a productos.

Mide la liquidez creada por las actividades operativas.

 
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