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Crossword Puzzle
Crossword Puzzle

Crucigrama: Dividendos

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Crucigrama: Dividendos
 

Crossword Puzzle

Crucigrama: DividendosOnline version

Términos de utilidades

by KIMBERLY PAOLA MERIDA PALACIOS
1

Distribución proporcional de las utilidades netas que una sociedad mercantil entrega a sus accionistas en retribución a su capital

2

Inversionista o socio que posee acciones de una sociedad mercantil y tiene derecho a recibir utilidades al cierre del ejercicio contable.

3

Modalidad de pago de dividendos mediante transferencia dineraria directa o cheque.

4

Reunión general ordinaria de socios en la que se aprueba formalmente la distribución del dividendo.

5

Deducción fiscal del 5% de Impuesto Sobre la Renta (ISR) que la sociedad realiza al momento de pagar el dividendo.

6

Forma de pago de dividendos consistente en la entrega de bienes muebles o inmuebles.

7

Porcentaje del 5% de las utilidades que la ley exige apartar como garantía legal antes de realizar la distribución.

8

Proceso de revisión y comprobación de los estados financieros para verificar que las utilidades sean reales y líquidas.

9

Entidad tributaria ante la cual se liquida y declara el impuesto sobre rentas de capital mobiliario.

10

Paso final del proceso en el que se ejecuta formalmente el pago del dividendo neto al accionista.

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