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Quiz de Contabilidad Agrícola

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Quiz de Contabilidad Agrícola

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About this activity

Conceptos clave de costos y normas contables

Created by

Carlos Alberto Rosas
Carlos Alberto Rosas
Bolivia

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Quiz de Contabilidad Agrícola
 

Quiz de Contabilidad AgrícolaOnline version

Conceptos clave de costos y normas contables

by Carlos Alberto Rosas
1

¿Qué son los costos?

Escoge una o varias respuestas

2

¿Qué son los costos directos?

3

¿Qué cubren los costos indirectos de produccion?

4

¿Qué es el RAU?

5

¿Qué aborda la NIC 2?

6

¿Qué trata la NIC 41?

7

¿A qué aplica la NIC 16 en el contexto agrícola?

8

¿Qué se entiende por costos indirectos de producción?

9

¿Cuál es el objetivo de medir inventarios bajo NIC 2?

Explicación

Los costos corresponden a recursos gastados para operar o fabricar, con miras a generar ingresos en el futuro.

Los costos directos se asocian directamente a la elaboración del producto.

Los indirectos incluyen items no directamente asignables a un solo producto, como herramientas o consumibles generales.

RAU facilita el pago simplificado para ciertas actividades agropecuarias y afines.

La NIC 2 se centra en cómo medir y reconocer inventarios como gasto cuando corresponde.

La NIC 41 se enfoca en información y revelación de la actividad agrícola.

La NIC 16 regula el tratamiento de plantas productoras como parte de propiedades, planta y equipo.

Indican gastos generales que no se imputan a un producto único.

NIC 2 establece cómo medir, valorar y reconocer inventarios en estados financieros.

 
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