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Quiz de Contabilidad

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Quiz de Contabilidad

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About this activity

Conceptos contables clave

Created by

Milciades Gonzalez
Milciades Gonzalez
Panama

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Quiz de Contabilidad
 

Quiz de ContabilidadOnline version

Conceptos contables clave

by Milciades Gonzalez
1

¿Qué es un activo en contabilidad?

2

¿Qué representa un pasivo?

3

¿Qué es el patrimonio neto?

4

¿Qué indica el estado de resultados?

5

¿Qué es un costo fijo?

6

¿Qué es la depreciación?

7

¿Qué es el principio de devengo?

8

¿Qué es el flujo de efectivo operativo?

9

¿Qué significa liquidez en contabilidad?

10

¿Qué es la cuenta de resultados anual?

Explicación

Gasto es costo; pasivo es obligación; ingreso es entrada de dinero. Un activo genera beneficios futuros.

Activos son recursos; ingresos son resultados. El pasivo son deudas y obligaciones.

Patrimonio neto = activos - pasivos; no es solo ganancias ni efectivo.

El estado de resultados refleja ingresos y gastos, mostrando utilidad o pérdida.

Costos variables cambian con la producción; los fijos permanecen constantes.

La depreciación no es pago ni ajuste de inventario; es asignación de costo.

El devengo reconoce ingresos y gastos al hecho, no al cobro o pago.

Operativo es generado por ventas y costos; inversiones y financiación son distintas.

La liquidez es la facilidad de convertir a efectivo; rotación es otra métrica.

El balance presenta activos/pasivos; la cuenta de resultados resume ingresos y gastos.

 
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