Contabilidad: Inversión en construcciones
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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 €?

    <p>Bancos, c/c</p> Signup and view all the answers

    Qué conta mostra o valor de 20.000 €?

    <p>Reservas legales</p> Signup and view all the answers

    Qué conta mostra o valor de 50.000 €?

    <p>Deudas con entidades de crédito l/pl</p> Signup and view all the answers

    Qué conta mostra o valor de 10.000 €?

    <p>Resultados del ejercicio (Beneficio)</p> Signup and view all the answers

    Qué conta presenta o valor de 4.000 €?

    <p>Caja, €</p> Signup and view all the answers

    Qué conta apresenta o valor de 150.000 €?

    <p>Capital social</p> Signup and view all the answers

    Qué conta mostra o valor de 25.000 €?

    <p>Mobiliario</p> Signup and view all the answers

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

    <p>Maquinaria</p> Signup and view all the answers

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

    <p>Diminuí no DEBE</p> Signup and view all the answers

    Cual é o valor da Maquinaria no asiento de adquisición?

    <p>50.000 €</p> Signup and view all the answers

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

    <p>Bancos c/c</p> Signup and view all the answers

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

    <p>Aumenta no HABER</p> Signup and view all the answers

    Cual é o valor dos ordenadores no exemplo 2?

    <p>15.000 €</p> Signup and view all the answers

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

    <p>Bancos c/c</p> Signup and view all the answers

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

    <p>Aumenta no DEBE</p> Signup and view all the answers

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

    <p>Gasto de mantenimiento</p> Signup and view all the answers

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

    <p>Ventas de mercaderías</p> Signup and view all the answers

    Cómo se calcula el Beneficio o Pérdida del ejercicio económico?

    <p>Ingresos - Gastos</p> Signup and view all the answers

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

    <p>Ingreso excepcional</p> Signup and view all the answers

    Qué cuenta se utiliza para registrar las devoluciones de compras?

    <p>Devoluciones de compras</p> Signup and view all the answers

    Qué tipo de gasto se considera el impuesto sobre beneficios?

    <p>Otros gastos tributarios</p> Signup and view all the answers

    Qué cuenta se utiliza para registrar las variaciones de existencias?

    <p>Cuentas especiales</p> Signup and view all the answers

    Qué tipo de ingreso se considera la prestación de servicios?

    <p>Prestación de servicios</p> Signup and view all the answers

    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

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    Related Documents

    Contabilidad (2º curso) Resumen de Apuntes PDF

    Description

    Quiz sobre la contabilidad en la construcción, inversiones financieras y pasivos corrientes.

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