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Balance General: Evaluación rápida

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Balance General: Evaluación rápida

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Examen sobre balance general

Created by

Mtra. Apoyo Martha Vaquera
Mtra. Apoyo Martha Vaquera
Mexico

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Balance General: Evaluación rápida
 

Balance General: Evaluación rápidaOnline version

Examen sobre balance general

by Mtra. Apoyo Martha Vaquera
1

¿Qué indica el balance general (NIF B-6)?

2

¿Qué contiene el encabezado de un Balance General?

3

¿Qué es el Activo Circulante?

4

Ejemplos típicos de Activo No Circulante son:

5

¿Qué es el Pasivo Circulante?

6

¿Qué representa el Capital Contable?

7

¿Qué fórmula corresponde a la forma de reporte del balance general?

8

¿Qué muestra el Estado de Resultados?

9

Cómo se determina el costo de lo vendido?

10

¿Qué finalidad cumplen las columnas en el Estado de Resultados?

Explicación

El balance reporta activos, pasivos y capital en una fecha concreta.

El encabezado identifica la entidad y la fecha del balance.

Activo circulante se usa o convierte en efectivo a corto plazo.

Activos no circulantes incluyen bienes de larga permanencia.

Pasivo circulante se liquidará en corto plazo.

Capital contable = activos - pasivos.

La fórmula A = Pasivo + Capital Contable es la base del balance.

El estado de resultados resume desempeño económico.

Costo de lo vendido se obtiene con inventarios y compras.

Las columnas permiten clasificar y calcular la utilidad neta.

 
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