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Test de Contabilidad Financiera I

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Test de Contabilidad Financiera I

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Conocimientos clave de Contabilidad Fin.

Created by

Wave House
Wave House
El Salvador

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Test de Contabilidad Financiera I
 

Test de Contabilidad Financiera IOnline version

Conocimientos clave de Contabilidad Fin.

by Wave House
1

¿Cómo define la Contabilidad Financiera la parte 'Como Técnica'?

2

¿Cuál es uno de los elementos básicos de la Contabilidad Financiera?

3

¿Qué representa el Pasivo en la Contabilidad?

4

¿Qué indica la regla de la partida doble?

5

¿Qué cubren las NIIF para PYMES?

6

¿Qué es la 'Entidad contable' según el material?

7

¿Qué es un 'Período contable'?

8

¿Qué significa 'Prudencia' en la contabilidad?

9

¿Qué conforma los estados financieros básicos?

10

¿Qué significa 'Sustancia más que forma'?

Explicación

La definición señala la función técnica de registrar y cuantificar en dinero.

Los elementos básicos incluyen Activos, Pasivos y Patrimonio.

El pasivo son deudas y obligaciones.

La partida doble equilibra cada operación.

Las NIIF para PYMES adaptan normas a pequeñas y medianas empresas.

Se trata de la entidad con personalidad jurídica propia.

Los periodos son intervalos para reportes.

La prudencia evita sobrestimaciones.

Los estados financieros principales son balance, resultado y flujo de efectivo, entre otros.

La esencia económica debe reflejarse en la información.

 
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