Contabilidad: Inversión en construcciones

Podcast

Play an AI-generated podcast conversation about this lesson

Questions and Answers

Qué clase de conta apresenta o valor de 20.000 €?

Mobiliario
Capital social
Mercaderías (correct)
Caja, €

Cal é o nome da conta que apresenta o valor de 19.000 €?

Bancos, c/c
Proveedores
Clientas (correct)
Deudores comerciales

Qué conta mostra o valor de 58.000 €?

Deudas con entidades de crédito l/pl
Mobiliario
Capital social
Deudas a c/pl (correct)

Cal é o nome da conta que mostra o valor de 6.000 €?

Bancos, c/c (C) Signup and view all the answers

Qué conta mostra o valor de 20.000 €?

Reservas legales (C) Signup and view all the answers

Qué conta mostra o valor de 50.000 €?

Deudas con entidades de crédito l/pl (D) Signup and view all the answers

Qué conta mostra o valor de 10.000 €?

Resultados del ejercicio (Beneficio) (C) Signup and view all the answers

Qué conta presenta o valor de 4.000 €?

Caja, € (B) Signup and view all the answers

Qué conta apresenta o valor de 150.000 €?

Capital social (D) Signup and view all the answers

Qué conta mostra o valor de 25.000 €?

Mobiliario (D) Signup and view all the answers

Cual é a conta que se debita cando se adquire maquinaria?

Maquinaria (B) Signup and view all the answers

Cual é o movemento da conta Proveedores de Inmovilizado a c/pl na data de cancelación da dívida?

Diminuí no DEBE (A) Signup and view all the answers

Cual é o valor da Maquinaria no asiento de adquisición?

50.000 € (D) Signup and view all the answers

Cual é a conta que se acredita cando se paga a conta de Proveedores de Inmovilizado?

Bancos c/c (D) Signup and view all the answers

Cual é o movemento da conta Bancos c/c na data de adquisición de maquinaria?

Aumenta no HABER (B) Signup and view all the answers

Cual é o valor dos ordenadores no exemplo 2?

15.000 € (D) Signup and view all the answers

Cual é a conta que se debita cando se cobran 6.000 € de clientes?

Bancos c/c (B) Signup and view all the answers

Cual é o movemento da conta Equipos para procesos de información no exemplo 2?

Aumenta no DEBE (A) Signup and view all the answers

Qué tipo de gasto se considera la reparación de un equipo?

Gasto de mantenimiento (C) Signup and view all the answers

Qué cuenta se utiliza para registrar las ventas de productos terminados?

Ventas de mercaderías (C) Signup and view all the answers

Cómo se calcula el Beneficio o Pérdida del ejercicio económico?

Ingresos - Gastos (C) Signup and view all the answers

Qué tipo de ingreso se considera la venta de un activo?

Ingreso excepcional (A) Signup and view all the answers

Qué cuenta se utiliza para registrar las devoluciones de compras?

Devoluciones de compras (C) Signup and view all the answers

Qué tipo de gasto se considera el impuesto sobre beneficios?

Otros gastos tributarios (D) Signup and view all the answers

Qué cuenta se utiliza para registrar las variaciones de existencias?

Cuentas especiales (B) Signup and view all the answers

Qué tipo de ingreso se considera la prestación de servicios?

Prestación de servicios (B) Signup and view all the answers

Flashcards are hidden until you start studying

Study Notes

Balance Sheet Structure

The balance sheet is divided into two main sections: Assets and Liabilities
Assets are further divided into Current Assets and Non-Current Assets
Liabilities are further divided into Current Liabilities and Non-Current Liabilities

Current Assets

Include inventories, accounts receivable, investments, cash and cash equivalents
Examples: Merchandise, Raw Materials, Finished Products, Customers, Banks, and Cash

Non-Current Assets

Include equipment, property, and investments that will not be converted into cash within a year
Examples: Machinery, Vehicles, and Buildings

Current Liabilities

Include debts that need to be paid within a year
Examples: Accounts Payable, Short-Term Debts, and Taxes Owed

Non-Current Liabilities

Include debts that do not need to be paid within a year
Examples: Long-Term Debts and Mortgage Loans

Journal Entries

Used to record financial transactions
Consist of Debit (Dr) and Credit (Cr) columns
Example: Debit Machinery, Credit Banks, Credit Suppliers of Fixed Assets

Examples of Journal Entries

Purchasing Machinery with Cash
Paying Off Suppliers of Fixed Assets
Receiving Cash from Customers

Income Statement

Used to calculate Profit or Loss
Formula: Income - Expenses = Profit or Loss
Income Examples: Sales, Services, and Interests
Expense Examples: Purchases, Wages, and Depreciation

Studying That Suits You

Use AI to generate personalized quizzes and flashcards to suit your learning preferences.