Balance y Cuenta PyG PYMES

 

FCOCGJE @E ^YLEZ CO JIEVVE @EO EKEVJIJIM 6>>R

G» JUEGPCZ

CJPIQM C) CJPIQM GM JMVVIEGPE

6>,(62>),(69>) 63,(623),(693),6: 66,(626),(696) 60>:,60>0,603:,6030,606:,6060, (609:),(6090),( (609:),(6090),(69::), 69::), (69:0),(690:),(6900),(695:),(6950) 60>5,6035,6065, (6095),65>,653,656,65:,650, 655, 652, (659),61,(69:5),(6905),(6955),(691),(698),(692) 080

I. Iglmvioizc`m igtcghifoe. II. Iglmvioizc`m lcterico. III. Igversimges iglmfioicrics.  IQ. Igversimges eg elprescs `eo hrupm y csmjic`cs c ocrhm poczm. Q. Igversimges aigcgjiercs c ocrhm poczm. QI. Cjtivms pmr Ilpuestm `iaeri`m. F) CJPIQM JMVVIEGPE

:>,:3,:6,::,:0,:5,:1,(:9),0>8

0:>,0:3,0:6,0::,0:0,0:5,0:1, (0:8),(09>),(09:) (0:8),(09>),(09:) 552> 00,01>,08>,083,086, 500

I. Existegjics. II. @eu`mres jmlerjicoes y mtrcs juegtcs c jmfrcr. 3. Joiegtes pmr vegtcs y ^restcjimges `e servijims. 6. Cjjimgistcs (smjims) (smjims) pmr `eselfmosms exihi`ms. :. Mtrms `eu`mres.

5:>:,5:>0,5:3:,5:30,5:6:,5:60,5:::,5::0, 5:0:,5:00, 5:5:,5:50, 5:>:,5:>0,5:3:,5:30,5:6:,5:60,5:::,5::0, (5:9:),(5:90),556:,5560,(59::),(59:0),( (5:9:),(5:90),55 6:,5560,(59::),(59:0),(590:),(5900),(595:) 590:),(5900),(595:),(5950) ,(5950)

III. Igversimges eg elprescs `eo hrupm y csmjic`cs c jmrtm poczm.

5:>5,5:35,5:65,5::5,5:05,5:55,(5:95),50>,503,506,50:,505,501,508,502, (509),553,5565,559>,515,511,(59:5),(5905),(5 (509),553,5565,559>,515,511 ,(59:5),(5905),(5955),(591),(598) 955),(591),(598),(592) ,(592)

IQ. Igversimges aigcgjiercs c jmrtm poczm.

02>, 518 58

Q. ^erim`iaijcjimges c jmrtm poczm. QI. Eaejtivm y mtrms cjtivms oìqui`ms equivcoegtes. PMPCO CJPIQM (C + F)  

11  

GMPCZ `e oc LELMVIC

6>>R

6>>R-3

 

G» JUEGPCZ

^CPVILMGIM ^CZIQMGEPM Y C) ^CPVILMGIM GEPM C-3) Amg`ms prmpims. I. Jcpitco.

3>>,3>3,3>6 (3>:>), (3>0>) 33> 336,33:,330,339 (3>2),(3>9) 36>,(363) 332 369 (558)

3:>,3:3,3:6

30

3. Jcpitco esjriturc`m. 6. (Jcpitco gm exihi`m).  II. ^rilc `e elisiúg. 

III. Veservcs. IQ. (Cjjimges y pcrtijipcjimges eg pctrilmgim prmpics). Q. Vesuotc`ms `e ekerjijims QI. cgterimres. Mtrcs cpmrtcjimges `e smjims. QII. Vesuotc`m `eo ekerjijim. QIII. (@ivi`eg`m c juegtc).

C-6) Zufvegjimges, `mgcjimges y oehc`ms rejifi`ms.  F) ^CZIQM GM JMVVIEGPE  I. ^rmvisimges c ocrhm poczm. II. @eu`cs c ocrhm poczm.

31>5, 38>

3. 

@eu`cs jmg egti`c`es `e

3165,380

6. 

3135,31:5,383,386,38:,385,381,388,389,32>,325

:. 

jré`itm. Cjree`mres pmr crreg`cliegtm aigcgjierm Mtrcs `eu`cs c ocrhm poczm. 

31>:,31>0,313:,3130,316:,3160,31::,31:0

089 323

III. @eu`cs jmg elprescs `eo hrupm y csmjic`cs c ocrhm poczm. IQ. ^csivms pmr ilpuestm `iaeri`m Q. ^erim`iaijcjimges c ocrhm pocz poczm m

18  

GMPCZ `e oc LELMVIC

6>>R

6>>R-3

 

J)  ^ ^CZIQM  J JMVVIEGPE  099, 569 53>5,56>,568

I. ^rmvisimges c jmrtm poczm. II. @eu`cs c jmrtm poczm. 6. 

3. 

@eu`cs jmg egti`c`es `e jré`itm. Cjree`mres pmr crreg`cliegtm aigcgjierm

:. 

Mtrcs `eu`cs c jmrtm poczm. 

5365,560

(3>:0),(3>00),(39>),(396),390,5>>,5>5,5>1 (3>:0),(3>00) ,(39>),(396),390,5>>,5>5,5>1,5>9,5335,53:5,5305,563,566, ,5>9,5335,53:5,5305,563,566, 56:, 565,561,562,553,5565, 555,5515,5511,5595,51>,513

53>:,53>0,533:,5330,536:,5360,53::,53:0,530:,5300,556:,5560,551:,5510

0>>,0>3,0>:,0>0,0>5,(0>1) 03,0:2, 015, 085,081,088 025, 512

III. @eu`cs jmg elprescs `eo hrupm y csmjic`cs c jmrtm poczm. IQ. Cjree`mres jmlerjicoes y mtrcs juegtcs c pchcr. 3. 

6. 

^rmvee`mres. Mtrms cjree`mres. 

Q. ^erim`iaijcjimges c jmrtm poczm. PMPCO ^CPVILMGIM GEPM Y ^CZIQM (C + F + J) 

12  

 

JUEGPC @E ^ÉV@I@CZ Y HCGCGJICZ HCGCGJICZ @E ^YLEZ JMVVEZ^MG@IEGPE  CO EKEVJIJIM PEVLIGC@M EO … @E 6>>R  

G» JUEGPCZ Gmtc 8>>,8>3,8>6,8>:,8>0, 8>5,(8>1),(8>2) 8>5,(8>1),(8>2),(8>9) ,(8>9) (19:>),83*,89:> 8: (1>>),(1>3),(1>6),1>1,(1>8),1>2,1>9,13*,(19:3), (19:6),(19::),89:3,89:6,89:: 80>,808,85 (10) (16),(1:3),(1:0),1:1,1:9,(15),(190) (16),(1:3),(1 :0),1:1,1:9,(15),(190),(195),890, ,(195),890, 8950 (12) 801 8953,8956,8955 (18>),(183),(186),(19>),(193),(196),88>,883,886, 89>,893,896

81>,813,816,819 (11>),(113),(116),(110),(115),(119) (11:),81: (112),812 (111),(118),(18:),(185),(191),( (111),(118),(18 :),(185),(191),(198),(192),(199) 198),(192),(199),, 811,88:,885,891,898,892,899

3. Ilpmrte getm `e oc jiarc `e gehmjims.   6. Qcricjiúg `e existegjics `e prm`ujtms terligc`ms y eg jursm `e acfrijcjiúg. :. Prcfckms recoizc`ms pmr oc elpresc pcrc su cjtivm. 0. Cprmvisimgcliegtms. 5. Mtrms ighresms `e expomtcjiúg. 1. Hcstms `e persmgco. 8. Mtrms hcstms `e expomtcjiúg. 2. Clmrtizcjiúg `eo iglmvioizc`m. 9. sufvegjimges `e iglmvioizc`m iglmvioizc`m gm aigcgjierm y mtrcs. 3>.Ilputcjiúg Exjesms `e`e prmvisimges. 33. @eterimrm y resuotc`m pmr egckegcjimges `eo iglmvioizc`m.

C) VEZUOPC@M @E ER^OMPCJIÚG (3+6+:+0+5+1+8+2+9+3>+33) 36. Ighresms aigcgjierms. 3:. Hcstms aigcgjierms. 30. Qcricjiúg `e vcomr rczmgcfoe eg igstrulegtms aigcgjierms. 35. @iaeregjics `e jclfim.   31. @eterimrm y resuotc`m pmr egckegcjimges `e igstrulegtms aigcgjierms.

F) VEZUOPC@M AIGCGJIEVM (36+3:+30+35+31 ) J) VEZUOPC@M CGPEZ @E IL^UEZPMZ (C+F) (1:>>)*,1:>3*,(1::),1:2

38. Ilpuestms smfre fegeaijims. @) VEZUOPC@M @EO EKEVJIJIM (J + 38)

* Zu sihgm pue`e ser pmsitivm m gehctivm

19  

(@efe) Bcfer 6>>R 6>>R-3