Caso - Comprendiendo La Estructura de Un Informe Financiero-1

 

Ebsn jg Bplmebemõk Encprgkjmgkjn lb Gstrueturb jg uk Mkanrcg Amkbkemgrn Trgpbrbjn pnr Trnagsnrb Hgbtrmeg Bvnlmn Blgee`m, EGKZXWC Ebtõlmeb Frbjubtg Husmkgss Ue`nnl pbrb amkgs jg elbsg

Nhogtmvn Gl ebsn huseb nrmgktbr su trbhbon y jgsbrrnllbr uk bprgkjmzbog smfkmamebtmvn b trbvís jgl bkâlmsms g mkvgstmfbemõk jg mkanrcgs amkbkemgrns prgsgktbjns pnr jmvgrsbs gcprgsbs, enk gl nhogtmvn jg enknegr su gstrueturb y abcmlmbrmzbrsg enk lb tgrcmknlnfãb enktbhlg. Mkstrueemnkgs 2. Mk Mkfr frgs gsg g b lb lb smfu smfumg mgkt ktg g pâfm pâfmkb kb wgh wgh??

`ttp?//www.scv.fnh.pg/ `ttp?//www.scv.fnh.pg/ 

8.

Mk Mkf frgsg rgsg b lb lb sge sgeem emõ õk Mkanrcbemõk Amkbkemgrb y Amkbkemgrb y lugfn b lb npemõk pnr Gcprgsbs.

5.

Gk gstb gstb pâfmkb, pâfmkb, sg sg cugstrbk cugstrbk lns gstbjn gstbjns s amkbkemg amkbkemgrns rns jg lbs lbs gcprgs gcprgsbs bs mkserm mksermtbs tbs gk gl Cgrebjn jg Qblnrgs y qug sg gkeugktrbk nhlmfbjbs b prgsgktbr mkanrcbemõk amk amkbke bkemg mgrb rb b lb UCQ (sm prgamg prgamgrg, rg, pugjg pugjg enksmj enksmjgrb grbrr eublq eublqumg umgrr ntrb ntrb augktg augktg jg mkanrcbemõk mkanrcbemõ k qug gstí b su blebkeg).

:.

Gl Glmo mob b uk ukb b jg lbs gcprg gcprgsb sbs s jg su mktg mktgrí rís. s. Uglge Uglgeem emnk nkg g lb bltgrk bltgrkbt btmv mvb b “B “Bku kubl bl–– y “gstbjns amkbkemgrns mkjmvmjublgs–, jg anrcb qug nhtgkfb lns gstbjns amkbkemgrns bkublgs, lns eublgs enktmgkgk gl jmetbcgk jg uk bujmtnr gxtgrkn (usublcgktg gs uk pja). Kn sglgeemnkg gl Gxegl qug tbchmík sg prgsgktb usublcgktg.

7.

Lugf Lugfn n gk auke aukemõ mõk k jg lns lns jbtn jbtns s cnst cnstrb rbjn jns s gk lb pâfm pâfmkb kb wgh, wgh, rgsp rgspnk nkjb jb en enk k prgemsmõk y elbrmjbj lbs smfumgktgs prgfuktbs?

Trgfuktbs? Jgspuís jg `bhgr lgãjn ãktgfrbcgktg gl mkanrcg amkbkemgrn, rgspnkjb lbs smfumgktgs prgfuktbs b) Mk Mkjm jmqu qug g gl knch knchrg rg jg lb gc gcpr prgs gsb, b, b quí quí sg sget etnr nr pgrt pgrtgk gkge geg g y sg sgòb òblg lg lbs lbs prmkempblgs prmkempbl gs ebrbetgrãstmebs, ebrbetgrãstmebs, encn encpgtmjnrgs, elmgktgs y prnvggjnrgs. prnvggjnrgs. Lb gc gcpr prgs gsb b sg ll llbc bcb b Bl Blme menr nrp p U. U.B. B.B. B. y pg pgrt rtgk gkge geg g bl sg sget etnr nr jg mk mkju just strm rmb, b, gxpnrt gxp nrtbem bemõk, õk, mcp mcpnr nrtbe tbemõ mõk, k, jm jmstr strmh mhuem uemõk õk y enc encgre grembl mblmzb mzbemõ emõk k jg prn prnjue juetns tns jg enksucn cbsmvn, prmkempblcgktg blmcgktmemns y jg lmcpmgzb. `ttps?//www.hvl.enc.pg/gcmsnrgs `ttps?//www.hvl .enc.pg/gcmsnrgs/jgtbllg>enc /jgtbllg>encpbkyEnjg38 pbkyEnjg382:44  2:44  Uus tmp tmpns ns jg elm elmgk gktgs tgs snk snk?? En Enksu ksucn cn cbs cbsmvn mvns, s, jmr jmrmf mfmjn mjns s bl enk enksu sucmj cmjnr nr gk fgkgrbl9 Blmenrp Unluemnkgs, kugstrn kgfnemn “husmkgss tn husmkgss–, gk gl qug bhbstgegcns b kgfnemns jg pbkbjgrb, fbstrnkcmens g mkjustrmbl mkjustrmblgs9 gs9 y Qmtbprn, gk gl qu qug g na narg rgeg egcn cns s sn snlu luem emnk nkgs gs ku kutr trme memn mnkb kblg lgs s pb pbrb rb lb bl blmc mcgk gktb tbem emk k gk beumeulturb. Uus prm prmkem kempb pblgs lgs enc encpgt pgtmjn mjnrgs rgs snk snk?? Cn Cnkj kjglg glgz, z, Wk Wkml mlgvg gvgr, r, Kg Kgstl stlí, í, Trn Trnetg etgrr & Fbchlg y Ebrnzzm.  Blmenrp U.B.B. npgrb enk bpnyn jg prnvggjnrgs kbemnkblgs g mktgrkbemn mktgrkbemnkblgs, kblgs, bhbstgemíkjnlns bhbstgemíkj nlns jg cbtgrmbs prmcbs, mksucns, gkvbsgs y cbtgrmblgs mkjmrgetns, bs encn sgrvmemns lnfstmens, amkbkemgrns y bjcmkmstrbtmvns, gktrg ntrns. `ttps?//www.blmenrp.enc.pg/cgj `ttps?//www.blm enrp.enc.pg/cgjmb/TJA/Cgcnrm mb/TJA/Cgcnrmb^Bkubl^E b^Bkubl^Enksnlmjbjb nksnlmjbjb^842=.pja  ^842=.pja 

Trna. Flnrmb _bchrbkn

 

h) Jgser Jgsermh mhb b lb encpnsm encpnsmemõ emõk k jgl mkan mkanrcg rcg amkbke amkbkemg mgrn rn y ebjb ebjb ukn jg lns gs gstbj tbjns ns amkbkemgrns qug bllã sg gkeugktrbk ◎ Gst Gstbj bjn n sgpb sgpbrbj rbjn n jg smt smtub ubem emk k amkbke amkbkemg mgrb rb ◎ Gs Gstb tbjn jn sgp sgpbr brbj bjn n jg rg rgsu sult ltbj bjns ns ◎ Gst Gstbj bjn n sgpb sgpbrbj rbjn n jg rgs rgsult ultbjn bjns s mktgf mktgfrbl rblgs gs ◎ Gst Gstbj bjn n sgpbrb sgpbrbjn jn jg ebch ebchmns mns gk gk gl pbtrm pbtrmcnk cnkmn mn kgtn kgtn ◎ Gst Gstbj bjn n sgpb sgpbrbj rbjn n jg jg aluo aluons ns jg jg gage gagetmv tmvn n e) Jgser Jgsermh mhb b lb encpnsm encpnsmemõ emõk k jg lns betmvns betmvns jg lb gcprg gcprgsb sb ¾Euâ ¾Euâll gs gl prm prmke kempb mpbll betmvn jg lb gcprgsb sglgeemnkbjb> ◎ Bet Betmvn mvn enrrm enrrmgk gktg? tg? Enkanr Enkanrcbj cbjn n gk su cb cbynr ynrb b pnr Eugkt Eugktbs bs pnr Enhrbr  Enhrbr  Encgremblgs (:4%) g Mkvgktbrmns (55%). ◎ Be Betm tmvn vn kn en enrr rrmg mgkt ktg? g? En Enka kanr nrcb cbjn jn gk su cb cbyn ynr rb b pn pnrr Mk Mkvg vgrs rsmn mnkg kgs s enkt en ktbh bhml mlmz mzbj bjbs bs bp bplm lmeb ebkj kjn n gl cí cítn tnjn jn jg pb pbrt rtme memp mpbe bem mk k (6 (68% 8%), ), y  Trnpmgjbjgs, plbktb y gqumpn (21%). Gl pr prmk mkem empb pbll be betm tmvn vn gs gl kn en enrr rrmg mgkt ktg, g, gs gspg pgea eame mebc bcgk gktg tg lb lbs s mkvg mkvgrs rsmn mnkg kgs s enktbhmlmzbjbs bplmebkjn gl cítnjn jg pbrtmempbemk enk uk cnktn jg :,=== C  jg snlgs enkanrcbjb pnr 28 suhsmjmbrmbs y 2 bsnembjb. j) ¾Euâl ¾Euâl gs gl cnktn jg gagetmv gagetmvn n qug rgfmstrb rgfmstrb lb gcprgsb gcprgsb sglgeem sglgeemnkbj nkbjb> b> Gl cnktn jgl gagetmvn gs jg U/ 207 C. g) ¾Euâl ¾Euâl gs lb mkvgrsmõk mkvgrsmõk gk Trnpmgj Trnpmgjbj, bj, Tlbktb Tlbktb y Gqumpns Gqumpns qug rgfmstrb rgfmstrb lb gcprgsb gcprgsb sglgeemnkbjb> Gxplmqug lb encpnsmemõk jg jme`b eugktb Gl cnk cnktn tn jg mk mkvgr vgrsm smk k gs U/ 2,2 2,251 51 C, gst gstb b sg en encpn cpnkg kg pn pnrr cbq cbqumk umkbrm brmbs, bs, tgrrgkns, enkstrueemnkgs, nhrbs gk eursn, gqumpns jmvgrsns, cughlgs, gqumpns jg ecputn y ukmjbjgs jg trbkspnrtg. Ebhg cgkemnkbr qug gl sbljn amkbl pbrb lbs cbqumkbrmbs gs gl cbynr, ebsm juplmebk juplmebkjn jn gl vblnr jg lbs enkstrueemnkgs9 smk gchbrfn, jghmjn b lb jgprgsmk gk gl tmgcpn, su vblnr amkbl jmscmkuy ebsm b lb cmtbj gk su vblnr kgtn. a)

Jgamkb Jgamkb gl smfkmam smfkmamebjn ebjn jg lb lb jgprgemb jgprgembemõk emõk b beucu euculbjb lbjb.. ¾Gk quí gstbjn gstbjn amkbkem amkbkemgrn grn sg vmsublmzb lb jgprgembemõk beuculbjb beuculbjb jg ukb gcprgsb> ¾Euâl gs gl cnktn jg lb jgprgembemõk beuculbjb jg lb gcprgsb sglgeemnkbjb> Lb jgprgembemk beuculbjb gs lb sucbtnrmb jg lb jmscmkuemk jgl vblnr jg lns betmvns hbsâkjnsg gk lb vmjb ÿtml jg gstns gk uk tmgcpn t mgcpn jgtgrcmkbjn. jgtgrcmkbjn. Ug pugjg nhsgrvbr gk gl gstbjn sgpbrbjn jg lb smtubemk amkbkemgrb. Bsmcmscn, gl cnktn jg lb jgprgembemk beuculbjb b lb gcprgsb gs jg U/ 054 C. `ttps?//jlg.rbg.gs/jgprgembemk `ttps?//www.plbkfgkgrblenk `ttps?//www.plb kfgkgrblenktbhlg.enc/pg/tmt35 tbhlg.enc/pg/tmt35=2-jgprgemb =2-jgprgembemnkemnkbeuculbjb&kbcg3FgZmb& beuculbjb &kbcg3FgZmb&enktgktMj3pfep enktgktMj3pfep^5=2 ^5=2

f) ¾Eõcn ¾Eõcn gstâ encpug encpugstn stn gl pb pbsmv smvn n jg lb gcprgs gcprgsb b sglgee sglgeemn mnkbj kbjb> b> Gxplmq Gxplmqug ug lb encpnsmemõk enrrmgktg, kn enrrmgktg y lns prmkempblgs berggjnrgs. ◎ Tb Tbsm smvn vn en enrr rrmg mgkt ktg? g? En Enka kanr nrcb cbjn jn gk su cb cbyn ynr rb b pn pnrr Eu Eugk gktb tbs s pn pnrr pb pbfb fbr  r  encgremblgs encgremblg s (11%), ntrns pbsmvns amkbkemgrns (28%) y eugktbs pnr pbfbr  b pb pbrtg rtgs s rgl rglbem bemnkb nkbjbs jbs (24 (24%). %). Eb Ebhg hg cgk cgkemn emnkbr kbr qug gl prm prmcg cgrn rn gs gstâ tâ

Trna. Flnrmb _bchrbkn

 

◎

enkanrcbjn enkanrcbj n eugk eugktbs tbs pnr pbfbr jg sus prnvggjnrgs prnvggjnrgs,, lbs eublgs snk vgkjmjbs vgkj mjbs b mkstm mkstmtuemn tuemnkgs kgs amkb amkbkemg kemgrbs rbs pgrc pgrcmtmí mtmíkjnl kjnlg g b Blme Blmenrp nrp U.B.B U.B.B.. rgjuemr sus enstns jg prnegsbcmgktn jg pbfns y pnr eugktbs pnr pbfbr  encgr enc gremb emblgs lgs gk snl snlgs gs y jl jlbrg brgs s qug kn fg fgkgr kgrbk bk mk mktgr tgrgsg gsgs. s. Blm Blmenr enrp p U.B.B. pgrcmtg gl pbfn jg abeturbs cgjmbktg abetnrmkf enk mkstmtuemnkgs amk am kbk bke emg mgrb rbs, s, bs enc ncn n eu eug gktb tbs s pnr pbfb fbrr en enk k suh uhsm smj jmbrm rmb bs y  rglbemnkbjbs. Tbsm Tb smvn vn kn en enrr rrmg mgkt ktg? g? Enkan Enkanrc rcbj bjn n gk su cb cbyn ynrb rb pnr ntrns ntrns pbsmv pbsmvns ns amkbkemgrns (==%) hbsbjns gk lb bjqumsmemk jg hnkns, lns eublgs b su vgz fgkgrbrnk fbkbkembs gk lns pgrmnjns bktgrmnrgs bl 842=. Lb câs mcpnrtbktg gs Ntrns pbsmvns amkbkemgrns jg lns eublgs gl 0=% gs pnr  Hnkns Enrpnrbtmvns (rgprgsgktbkjn (rgprgsgktbkjn gl 72% bprnx. jgl tntbl jg pbsmvns).

`) ¾Euâl ¾Euâl gs gl pbtrmcn pbtrmcnkmn kmn jg lb lb gcprgsb gcprgsb sglge sglgeemnkb emnkbjb> jb> Gl pbtrmcnkmn jg lb gcprgsb gs U/ 5,:81 C. m)

¾Euâlgs ¾Euâlgs snk snk lns lns cnktns cnktns jgl ebpmt ebpmtbl bl y jg llbs bs rgsgrv rgsgrvbs bs lgfbl lgfblgs> gs> Lns cnktns jgl ebpmtbl gs gl ebpmtbl gcmtmjn U/ 0:6 C. Lbs rg Lbs rgsg sgrv rvbs bs lg lgfb fblg lgs s tm tmgk gkgk gk uk vb vbln lnrr jg U/ U/21 217 7 C, gs gstb tbs s sg gk gkeu eugk gktr trbk bk enka en kanr nrcb cbjb jbs s pn pnrr lb lbs s ntr trbs bs rg rgsg sgrv rvbs bs jg eb ebpm pmtb tbl, l, gs gstb tbs s sg en enks kstm tmtu tuyg ygk k trbksamrmgkjn encn ckmcn gl 24% jg lb utmlmjbj kgtb jg ebjb gogrememn, jgspuís jg jgjuemr pírjmjbs beuculbjbs `bstb qug blebkeg uk cnktn gqumvblgktg b lb qumktb pbrtg jgl ebpmtbl.

 o)

¾Ruí tmpn jg mkanrcbemõk mkanrcbemõk prnpnremnkbk prnpnremnkbk lbs Kntbs b lns Gstbjns Amkbkemgrns> Amkbkemgrns> Glmob jns kntbs gk pbrtmeulbr y encíktglbs hrgvgcgktg. hrgvgcgktg. Gs mkanrcbemk bjmemnkbl b lns gstbjns amkbkemgrns, gstns prnpnremnkbk câs jgtbllg jg blfukns glgcgktns qug sg mkanrcbk gk lns gstbjns amkbkemgrns y  gktrgfbk cbtgrmbl gxplmebtmvn bjmemnkbl enk gl nhogtmvn jg byujbr bl usubrmn b encprgkjgrr lb mkanrcbemk enktgkmjb gk lns gstbjns amkbkemgrns. encprgkjg

i) Jgam amk kb gl sm smf fkmam kmameb ebjn jn jg lb jgel elbr brbe bemõ mõk k jg jmvmj vmjgkjn gkjns. s. ¾Lb ¾Lb gcprg cprgsb sb sglgeemnkbjb `b jgelbrbjn jmvmjgkjns> Gk ebsn bamrcbtmv bamrcbtmvn, n, sgòblg gl cnktn. Gs lb pnlãtmeb jg jmvmjgkjns jg lb gcprgsb, qug gs ukb jgelbrbemõk qug sg jg jghg rgblmzbr bl gktrbr b entmzbr gk lb hnlsb. Blmenrp U.B.B pbfõ U/ 847 C pnr  enkegptn jg jmvmjgkjns. l)

Ugfÿk Ugfÿk lb gcprgsb gcprgsb sglgeem sglgeemnkbj nkbjb? b? ¾@b rgfmstrb rgfmstrbjn jn utmlmj utmlmjbjgs bjgs n pírjmj pírjmjbs>, bs>, ¾Euâl ¾Euâl gs gl cnktn jg lb utmlmjbj kgtb> Encpbrg gl cnktn jg lb utmlmjbj kgtb betubl enk gl jg lns bòns bktgrmnrgs y rgblmeg uk hrgvg encgktbrmn bl rgspgetn. Um. Lb utmlmjbj kgtb gs U/ :61 C, cmgktrbs qug gk 8420 aug jg U/::8 C. Gl cbrfgk kgtn gs 24%, sg cbktmgkg lb tgkjgkemb jgl bòn 8420. Gs uk sgetnr  gstbhlg jnkjg gl cbrfgk sg cbktmgkg bl pgrmnjn bktgrmnr.

Trna. Flnrmb _bchrbkn

 

c) Xgblmeg uk encgktbrmn encgktbrmn fgkgrbl fgkgrbl snhrg lb mkanrcbemõk mkanrcbemõk amkbkemgrb amkbkemgrb jg lb gcprgsb. gcprgsb. Ubebr XNG.

Mkjmebemnkgs Fgkgrblgs ◎ ◎

◎

◎

Wtmlmeg pnwgr pnmkt pbrb su prgsgktbemõk. Trgsgktg rgspugstbs rgspugstbs encplgtbs, jgcnstrbkjn su kmvgl jg bkâlmsms gk ebjb ukn jg lns bspgetns snlmemtbjns. Ugòblbr enrrgetbcgktg lbs augktgs jg rgagrgkemb utmlmzbjbs pbrb lb glbhnrbemõk jg su trbhbon. Jgsbrrnllbr Jgsbrrnll br uk lgkfubog elbrn y prgemsn.

2 jmbpnsmtmvb pnr ebjb prgfuktb. : ― 7 prgfuktbs ebjb ukn. (2c 27 sgf). Cmírenlgs 0?44 pc 2. Enks Enksnl nlmj mjbr br rgspu rgspugs gstb tbs. s. 8. Tnst Tnstgr grmn mnrr bvbk bvbkeg eg TTZ. TTZ. 5. Xgspnkj Xgspnkjgrgc grgcns ns pgkjmg pgkjmgktgs ktgs enk enk bpnyn bpnyn gxtgrkn. gxtgrkn.

Trna. Flnrmb _bchrbkn