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Desafío Contable: Fundamentos

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Desafío Contable: Fundamentos

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Quiz de Contabilidad

Created by

Cielo Sanches
Cielo Sanches
Colombia

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Desafío Contable: Fundamentos
 

Desafío Contable: FundamentosOnline version

Quiz de Contabilidad

by Cielo Sanches
1

¿Qué es un activo en contabilidad?

2

¿Qué es un pasivo?

3

¿Cuáles son componentes del patrimonio?

4

¿Qué expresa la ecuación contable básica?

5

¿Qué es la depreciación?

6

¿Qué es el IVA repercutido?

7

¿Qué describe el ciclo contable?

8

¿Qué es una provisión?

9

¿Qué indica un balance general?

10

¿Qué distingue gastos de ingresos?

Explicación

Los activos son recursos controlados que generan beneficios futuros, no simples ingresos o deudas.

Los pasivos son deudas u obligaciones actuales; no son activos ni ingresos.

El patrimonio incluye capital, resultados (utilidad o pérdida) y reservas.

La ecuación contable establece que los activos son financiados por pasivos y patrimonio.

La depreciación distribuye el costo de activos a lo largo de su vida útil.

El IVA repercutido es el IVA cobrado a clientes; el que paga es el IVA soportado.

El ciclo contable cubre desde el registro hasta el cierre y elaboración de estados.

Las provisiones prevén obligaciones futuras de alta incertidumbre y cuantía.

El balance refleja activos, pasivos y patrimonio en una fecha concreta.

Los gastos reducen y los ingresos aumentan el resultado de la empresa.

 
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