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Cuestionario de Contabilidad General

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Cuestionario de Contabilidad General

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About this activity

Contabilidad básica en español

Created by

Emmy Pacheco
Emmy Pacheco
Guatemala

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Cuestionario de Contabilidad General
 

Cuestionario de Contabilidad GeneralOnline version

Contabilidad básica en español

by Emmy Pacheco
1

¿Qué representa el activo en la ecuación contable?

2

¿Qué concepto corresponde al pasivo?

3

La ecuación contable básica es: Activo = Pasivo +...

4

¿Qué describe mejor el ingreso en contabilidad?

5

¿Qué cuenta se incrementa con una venta a crédito?

6

¿Qué es un gasto?

7

¿Qué describe mejor el principio de devengo?

8

¿Qué es una cuenta de resultados?

9

¿Qué significa liquidez en contabilidad?

10

¿Qué es el principio de consistencia?

Explicación

El activo son recursos con beneficio económico esperado bajo control de la empresa.

El pasivo son deudas y obligaciones con terceros.

Patrimonio refleja la participación de los propietarios y resultados acumulados.

Los ingresos aumentan el patrimonio por servicios o ventas realizados.

Cuentas por cobrar registra ventas no cobradas aún.

Los gastos reducen el patrimonio por uso de recursos.

El devengo reconoce ingresos y gastos al hecho generado, no al pago.

La cuenta de resultados resume ingresos y gastos para la utilidad o pérdida.

La liquidez evalúa la facilidad de convertir activos en efectivo.

La consistencia evita distorsiones en la comparación temporal.

 
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