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Balance General – Quiz

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Balance General – Quiz

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Balance general

Created by

Carlos Palacios
Carlos Palacios
Nicaragua

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Balance General – Quiz
 

Balance General – QuizOnline version

Balance general

by Carlos Palacios
1

¿Qué indica el balance general de una empresa?

2

¿Cuál es la ecuación contable básica?

3

Qué grupo incluye efectivo y cuentas por cobrar?

4

¿Qué describe mejor un pasivo?

5

Patrimonio equivale a:

6

¿Qué cuenta forma parte del balance?

7

Diferencia entre deuda a corto y a largo plazo:

8

Qué cuenta pertenece al pasivo?

9

Qué no forma parte del balance?

10

Cuales son las formas de presentación del balance general

Explicación

Explica la posición financiera en un momento específico vs. resultados o flujos.

La ecuación debe equilibrar activos con el sumatorio de pasivos y patrimonio.

Activos circulantes se convierten en efectivo o se esperan consumir en 12 meses.

Los pasivos reflejan deudas y obligaciones hacia terceros.

El patrimonio representa la participación de los dueños y reservas.

El balance reporta la posición financiera; el estado de resultados es diferente.

La distinción se basa en el plazo de vencimiento dentro o fuera de 12 meses.

Proveedores es una obligación con proveedores; no es patrimonio.

Los ingresos aparecen en el estado de resultados, no en el balance.

Indica la situación financiera en una fecha concreta, no proyecciones.

 
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