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Diagnóstico de activos: contabilidad básica e intermedia

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Diagnóstico de activos: contabilidad básica e intermedia

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Conocimientos sobre activos

Created by

jaime abasto
jaime abasto
Bolivia

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Diagnóstico de activos: contabilidad básica e intermedia
 

Diagnóstico de activos: contabilidad básica e intermediaOnline version

Conocimientos sobre activos

by jaime abasto
1

¿Qué es un activo en contabilidad?

2

Activos corrientes se espera convertir en efectivo o usar en…

3

Depreciación es…

4

¿Qué caracteriza a un inventario?

5

Deterioro de valor ocurre cuando…

6

Cuentas por cobrar son…

7

Activos no corrientes se espera utilizar por…

8

Propiedad, planta y equipo se define como…

9

Amortización corresponde a la asignación de costo de…

10

Valor razonable en contabilidad es…

Explicación

Los activos son recursos controlados por la entidad que generan beneficios futuros.

Los activos corrientes se convierten en efectivo o se consumen dentro de un año o el ciclo operativo.

La depreciación distribuye el costo de activos tangibles durante su vida útil.

Los inventarios son bienes para la venta o en proceso de producción para la venta.

El deterioro reduce el valor en libros por debajo de su valor recuperable.

Representan derechos de cobro por ventas a crédito.

Se clasifican como no corrientes cuando su uso o conversión excede un año.

PPE son activos tangibles usados para operaciones de la empresa.

La amortización aplica a activos intangibles como patentes o software.

Se usa para medir activos o pasivos a su valor de mercado estimado.

 
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