Contabilidad para La Gestion Caso 3 COLABORATIVO
October 8, 2022 | Author: Anonymous | Category: N/A
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‑ Amsc 1 Tr`s`otmr y n`smrrcllmr lcs acoa`ptcs n` Bokr`scs y Kmstcs pöjlbacs
Tr`s`otmnc pcr6 @lbzmj`th Zboaño Abrc aa =41;:1;2;7 L`bny Fulb`th Tulbnc Z`str`pc aa =417::1=4> Lbnym Br`o` Nuqu` aa >1720144 L`bny Wbvbmom Zcfms aa ==:=8 ==:=874>48 74>48 Lbom Emråm Târ`z aa >:==4482
^utcr Gmjbc Qíoah`z Krupc =474=7S=2
Pobv`rsbnmn omabcoml mjb`rtm y m nbstmoabm @sau`lm n` ab`oabms Mnebobstrmtbvms, Acotmjl`s, @acoñebams y n` O`kcabcs Acotmnuråm pöjlbam E`n`llåo :4:=
Botrcnuaabño
E`nbmot` `l sbkub`ot` trmjmfc s` nmrí m acoca`r lcs acocabeb`otcs ma`ram n` lm bov`stbkmabño qu` s` hbzc, n` lm acotmjblbnmn pöjlbam n` lms `epr`sms n`l `stmnc aclcejbmoc m trmvâs n` lm acrr`atm mplbamabño lms ocrems bot`romabcoml`s n` lm bogcremabño gbomoab`rm OBBG y lms ocrems bot`romabcoml`s n` lm acotmjblbnmn n`l s`atcr pujlbac OBAQT ml ece`otc n` r`acoca`r ` boacrpcrmr lms trmosmaabco`s acec pcrt` n` lm acotmjblbnmn cgbabml n` amnm `otbnmn. Mn`eís, s` r`su`lv` `l amsc 1 `o ncon` s` hbab`rco lcs r`kbstrcs n` amnm `f`rababc aco `l gbo n` ecstrmr `l ecvbeb`otc qu` k`o`rm `st` prca`sc, auml`s au`otms mg`atmo. @st` trmjmfc ocs p`rebtbñ acoca`r auíl `s lm nbg`r`oabm `o lms trmosmaabco`s `o uo `ot` pöjlbac n` lc prbvmnc. Tcr öltbec, s` plmot`m uom hbpñt`sbs hbpñt` sbs n`l amsc r`mlbzmnc pmrm acepr`on`r eís `l n`smrrcllc n`l trmjmfc.
Fustbgbamabño
Aco `l n`smrrcllc n`l pr`s`ot` trmjmfc pcn`ecs mpr`on`r ` bot`rbcrbzmr lcs acoa`ptcs n` bokr`scs y kmstcs `o `l s`atcr pöjlbac bn`otbgbamonc auml`s sco sus n`gbobabco`s `sp`abgbams y acec s` n`j`o n` emo`fmr `o `st` amepc aco lm r`mlbzmabño n` `f`eplcs pmrm pco`r `o prmatbam lc mpr`onbnc. Tcr Tc r e`nbc n`l n`smrrcllc n` lms nbstbotcs trmosmaabco`s qu` n`jåmecs r`sclv`r utblbzmonc n` emo`rm mn`aumnm lms au`otms acotmjl`s r`mlbzmonc sus r`sp`atbvcs r`kbstrcs y `oacotrmr lcs nbg`r`ot`s prcjl`ems y scluabco`s pmrm `l amsc. Lm bogcremabño acotmjl` `s ötbl pmrm lms `epr`sms ace`rabml`s y pöjlbams pmrm lm acrr`atm tcem n` n`absbco`s, pmrm bn`otbgbamr lcs r`aurscs n` lm `epr`sm, n`t`rebomr, acepmrmr y mnebobstrm `l rb`skc y lms kmomoabms
Cjf`tbvc K`o`rml Acoca`r y mplbamr `l guoabcomeb`otc n` lm acotmjblbnmn pöjlbam `o lms `epr`sms cgbabml`s n`l `stmnc aclcejbmoc m trmvâs n` lm cjs`rvmabño y acrr`atm mplbamjblbnmn n` lms Ocrems Bot`romabcoml`s n` Bogcremabño Gbomoab`rms OBBG y lms Ocrems Bot`romabcoml`s n` Acotmjblbnmn pmrm `l Q`atcr Töjlbac OBAQT.
Cjf`tbvcs `sp`aågbacs
Bn`otbgbamr lms nbg`r`oabms y sbeblbtun`s `otr` lms OBBG T Tl`oms l`oms y lms OBBG Tye`s, pmrtbaulmre`ot` `otr` lm OBA:4 Qujv`oabco`s n` Kcjb`roc Kcjb`ro c y lm s`aabño :> Qujv`oabco`s Qujv`oabco `s n` Kcjb`roc n` lm OBBG Tye`.
Z`sclv`r lms trmosmaabco`s scjr` bokr`scs y kmstcs pöjlbacs n`l amsc n` `stunbc 1, `o uo gcremtc n` @xa`l.
Acoca`r n` emo`rm almrm lcs acoa`ptcs n` bokr`scs y kmstcs pöjlbacs.
Amsc 1
=. @xpr @xpr`smr `smr `l `l acoa` acoa`ptc ptc n` bokr bokr`sc `sc `o lm Aco Acotmjbl tmjblbnmn bnmn Töj Töjlbam. lbam. Nm Nmrr `f`ep `f`eplcs lcs n` `llc `llcss y `g`atumr `l r`kbstrc acotmjl`. Lcs bokr`scs sco lms `otrmnms n` r`aurscs k`o`rmncs pcr lm `otbnmn acotmjl` pöjbam, nbspu`stcs m boar`e`otmr `l pmtrbecobc pöjlbac nurmot` `l p`rbcnc acotmjl`, s`m pcr mue`otc n` matbvcs c pcr nbsebouabño n` pmsbvcs, `xpr`smncs `o gcrem aumotbtmtbvm. @l r`acocabeb`otc n` lcs bokr`scs n`j`> hma`rs` `o aueplbeb`otc n`l prboabpbc n` N`v`okc c Amusmabño, aco jms` `o lms ocrems qu` lcs bepco`o. bepco `o. Lms au`otms qu` bot`kr bot`krmo mo `stm alms` sco n` omturml`zm omtur ml`zm arânbtc. Lcs bokr`scs s` r`v`lmo mt`onb`onc `l crbk`o n` lcs ebsecs, acec `l pcn`r bepcsbtbvc n`l @stmnc, `l n`smrrcllc n` cp`rmabco`s n` prcnuaabño y ace`rabmlbzmabño n` jb`o`s y pr`stmabño n` s`rvbabcs. Lms r`lmabco`s aco ctrms `otbnmn`s n`l s`atcr pöjlbac y lm caurr`oabm n` `v`otcs acepl`e`otmrbcs y vboaulmncs m lm cp`rmabño jísbam c prboabpml, mså acec lcs n` amríat`r `xtrmcrnbomrbc.
ALMQ@
KZPTC
AP@O^M
> Bokr`scs
Lcs bokr`scs gbsaml`s6 acrr`spcon`o m bokr`scs trbjutmrbcs y oc trbjutmrbcs, mpcrt`s scjr` lm oñebom y r`otms pmrmgbsaml`s , r`pr`s`otmo lcs r`aurscs qu` p`rabj` lm `otbnmn acotmjl` pöjlbam m trmvâs n` lm mplbamabño n` lms l`y`s qu` sust`otmo `l acjrc n` bepu`stcs, tmsms, r`otms pmrmgbsaml`s y ctrcs, n`rbvmncs n`l pcn`r bepcsbtbvc n`l @stmnc, cjt`obncs `o n`smrrcllc n` sus guoabco`s n` ace`tbnc `stmtml.
ALMQ@
KZPTC
>
>=
Bokr`scs
Bokr`scs gbsaml`s
AP@O^M
Lcs bokr`scs trbjutmrbcs6 acrr`spcon`o ml r`amunc n` bokr`scs `xbkbncs sbo acotrmpr`stmabño nbr`atm, n`t`rebomncs `o lms nbspcsbabco`s l`kml`s pcr lm pct`stmn qu` tb`o` `l @stmnc n` `stmjl`a`r krmvíe`o`s, `s n`abr, acrr`spcon`o m lcs r`aurscs pmkmncs pcr lcs abunmnmocs y lms `epr`sms n` emo`rm cjlbkmtcrbm ml @stmnc.
ALMQ@
KZPTC
AP@O^M
>
>=
>=40
Bokr`scs
Bokr`scs gbsaml`s
^rbjutmrbcs
Lcs bokr`scs oc trbjutmrbcs t rbjutmrbcs6 acrr`spcon`o m tcnms mqu`llms gu`ot`s n` gbomoabmeb`otc n` lms `otbnmn`s kuj`rome`otml`s qu` sco p`rabjbncs pcr acoa`ptcs nbg`r`ot`s ml r`amunc n` bepu`stcs. @otr` `st` tbpc n` bokr`scs s` n`stmamo lcs p`rabjbncs pcr acoa`ptc n` pr`stmabño n` s`rvbabcs, lm `xplctmabño n` r`aurscs prcpbcs, `l pmkc n` eultms m abunmnmocs y `epr`sms, lms tmsms, bot`r`s`s, smoabco`s acotrbjuabco`s, r`kmlåms y acoa`sbco`s.
ALMQ@
KZPTC
AP@O^M
>
>=
>==4
Bokr`scs
Bokr`scs gbsaml`s
Oc ^rbjutmrbcs
Lcs mpcrt`s scjr` lm oñebom sco bokr`scs ar`mncs pcr nbspcsbabco`s l`kml`s, qu` s` crbkbomo `o pmkcs cjlbkmtcrbcs n`rbvmncs n` lm r`lmabño lmjcrml n` lms `otbnmn`s pöjlbams y prbvmnms.
ALMQ@
KZPTC
AP@O^M
>
>=
>==>
Bokr`scs
Bokr`scs gbsaml`s
Mpcrt`s scjr` lm oñebom
Lms r`otms pmrmgbsaml`s6 Qco acotrbjuabco`s c amrkms bepu`stms m lcs prcnuatcr`s n` uom matbvbnmn `sp`aågbam, qu` hmo sbnc sclbabtmncs pcr `llcs ebsecs, pmrm j`o`gbabc n` uo öobac krupc scabml y `acoñebac, y s` utblbzmo pmrm j`o`gbabc n`l prcpbc s`atcr.
ALMQ@
KZPTC
AP@O^M
>
>=
>==0
Bokr`scs
Bokr`scs ggbbsaml`s
Z`otms pmrmgbsaml`s
Lms n`vcluabco`s y n`sau`otcs6 Acrr`spcon`o `l e`ocr vmlcr n` lcs bokr`scs gbsaml`s acec acos`au`oabm n` lms n`vcluabco`s y n`sau`otcs crbkbomncs `o nbspcsbabco`s l`kml`s, qu` s` pr`s`otmo `o `l p`rbcnc acotmjl`.
ALMQ@
KZPTC
AP@O^M
>
>=
>=20
Bokr`scs
Bokr`scs gbsaml`s
N`vcluabco`s y n`sau`otcs
W`otm n` jb`o`s6 Z`pr`s`otmo lcs bokr`scs cjt`obncs pcr lm `otbnmn acotmjl` pöjlbam prcv`ob`ot`s n` lm ace`rabmlbzmabño ace`rabm lbzmabño n` jb`o`s `lmjcrmncs ` lmjcrmncs c prcnuabncs, prcnua bncs, c n` e`ramoaåms mnqubrbnms, `o n`smrrcllc n` lms matbvbnmn`s crnbomrbms.
ALMQ@
KZPTC
>
>:
Bokr`scs
W`otm n` jb`o`s
AP@O^M
W`otm n` s`rvbabcs6 Z`pr`s`otm lcs bokr`scs cjt`obncs pcr lm `otbnmn acotmjl` pöjlbam prcv`ob`ot`s n` lm ace`rabmlbzmabño ace`rabm lbzmabño n` s`rvbabcs s`rvba bcs `o n`smrrcllc n` lms matbvbnmn`s m atbvbnmn`s crnbomrbms. crnbomrbms .
ALMQ@
KZPTC
>
>1
Bokr`scs
W`otm n` s`rvbabcs
AP@O^M
Ctrcs Bokr`scs6 r`pr`s`otm `l vmlcr n` lcs bokr`scs n` lm `otbnmn pöjlbam, qu` pcr su omturml`zm oc sco susa`ptbjl`s n` almsbgbamrs` `o mlkuocs n` lcs n`eís krupcs n`gbobncs. Boaluy` lcs bokr`scs n` amríat`r `xtrmcrnbomrbc.
>
ALMQ@
Bokr`scs
>8
KZPTC
AP@O^M
Ctrcs Bokr`scs
@f`eplc6 Lm `epr`sm ebo`rm M.J.A. r`mlbzm `l pmkc n` lms r`kmlåms ebo`rms acrr`spconb`ot` ml trbe`str` n` Fulbc m Q`ptb`ejr` n` :4:=.
AP@O^M
ACOA@T^C
>==4=4
Z`kmlåms y acep`osmabco`s eco`tmrbms
:2=048
N`r`ahcs n` @xplctmabño
N@JB^C
AZ@NB^C
$ =8.204.272 $ =8.204.272
Quems Bkuml`s
$ =8.204.272
$ =8.204.272
@l bokr`sc pöjlbac `s lm amotbnmn n` r`aurscs qu` prcvb`o` n` vmrbms gu`ot`s, prbecrnbml pmrm gbomoabmr lcs kmstcs pöjlbacs y aueplbr aco su guoabño n`otrc n `otrc n` lm scab`nmn. @o lcs tbpcs n` bokr`scs pöjlbacs t`o`ecs `l eís bepcrtmot`6
^rbjutc6 sco lcs pmkcs qu` `l @stmnc `xbk` ml bonbvbnuc aco n`t`rebomncs mrkue`otcs9 acec `l bepu`stc, tmsms, acotrbjuabco`s `sp`abml`s.
Oc trbjutmrbcs6 sco lcs qu` prcvb`o`o n` gu`ot`s oc bepcsbtbvms acec lms tmsms, r`kmlbm, n`r`ahcs, mlqubl`r`s, prbems, eultms `otr` ctrcs.
@f`eplc n`l bokr`sc pujlbac
AP@O^M
ACOA@T^C
>=404>
Bepu`stc ml vmlcr mkr`kmnc (BWM)
==474:
Z`amuncs pr`supu`stml`s
Quems bkuml`s
N@JB^C
AZÂNB^C
$ :14.444.444 $ :14.444.444
$ :14.444.444
$ :14.444.444
:. @xpr`smr `l acoa`ptc n` @kr`sc `o lm Acotmjblbnmn Töjlbam. Nmr `f`eplcs n` `llcs y `g`atumr `l r`kbstrc acotmjl`. @l `kr`sc n` lm acotmjblbnmn pöjlbam `s `l tctml n` kmstcs qu` `l `stmnc r`mlbzm pmrm kmrmotbzmr lcs n`r`ahcs n` lcs abunmnmocs, `s beputmjl` m lm `f`auabño n` prcy`atc c pclåtbams pöjlbams `o lm qu` sml`o n` lms mrams pöjlbams `g`atbvc `g`atbv c c `qubvml`ot`, lms auml`s s` n`fmo lcs r`kbstrcs n`l ecvbeb`otc `o `l lbjrc acrr`spconb`ot`.
Amrmat`råstbams Amrmat`råstba ms n`l kmstc pöjlbac
N`j` s`r `f`autmnc pcr uom `otbnmn pöjlbam.
Qu boalusbño acec arânbtc pr`supu`stmrbc o`a`sbtmrí n` uom mutcrbzmabño, pcr pmrt` n` lms acrt`s k`o`rml`s, qu` l` p`rebtm utblbzmr r`aurscs pöjlbacs pmrm aueplbr aco lcs cjf`tbvcs
`xpu`stcs `o lcs prckrmems pr`supu`stmrbcs. @s n` amríat`r vboaulmot` y lbebtmtbvc, pu`s oc pu`n` `xa`n`rs` n`l tctml n` kmstc qu` hm mutcrbzmnc `l pcn`r l`kbslmtbvc.
Qu gbomlbnmn n`j` s`r n` utblbnmn pöjlbam.
N`j` sclv`otmr y smtbsgma`r lms o`a`sbnmn`s n` uom aceuobnmn.
Q` almsbgbamabño `o6
Mnebobstrmtbvc6 kmstcs qu` `g`atömo n`p`on`oabms y `otbnmn`s pöjlbams aco `l gbo n` cgr`a`r s`rvbabcs pöjlbacs, s`kurbnmn, s`rvbabcs aceuobtmrbcs, vbvb`onms, smobnmn, trmospcrt` y ctrcs s`rvbabcs `acoñebacs.
@acoñebac6 bn`otbgbam y mkrupm lcs `kr`scs n`l s`atcr pöjlbac `o amt`kcråms sbeblmr`s y n`t`rebomnms, n` mau`rnc aco lms amrmat`råstbams `acoñebams n` lm trmosmaabño. @l kmstc pöjlbac `acoñebac p`rebt` p `rebt` n`stbomr y almsbgbamr lcs kmstcs, s`köo su gbomlbnmn gbomlbn mn `acoñebam, `o kmstcs acrrb`ot`s, n` ampbtml, mplbamabco`s gbomoab`rms y trmosg`r`oabms.
Guoabcoml6 crkmobzm `l kmstc pöjlbac n` mau`rnc aco lm omturml`zm n` lcs s`rvbabcs qu` jrbonmo lms `otbnmn`s pöjlbams m lm aceuobnmn. @l kmstc pöjlbac guoabcoml p`rebt` `stmjl`a`r lcs cjf`tbvcs k`o`rml`s y lcs e`nbcs pcr lcs auml`s `stcs s` pr`t`on`o lckrmr.
@f`eplcs n` kmstc pöjlbac
@nuamabño, s`kurbnmn, smlun pöjlbam, su`lnc n` guoabcomrbcs.
Acostruaabño n` cjrms pöjlbams.
Kmstcs n` guoabcomeb`otc n`l kcjb`roc. Mluejrmnc pöjlbac y sujsbnbcs n` luz.
Qmlmrbcs n` `epl`mncs `stmtml`s
AP@O^M
ACOA@T^C
N@JB^C
AZÂNB^C
0>48=;
Tmrtbabpmabño pmrm smlun
$ 84.444.444
0>48=8
Tmrtbabpmabño pmrm `nuamabño
$ 04.444.444
0>48:1
Z`skumrncs bonåk`oms
$ :04.444.444
0>48:0
Mt`oabño bot`krml m lm prbe`rm bogmoabm
$=84.444.444
==4740
Au`otms cp`rmabco`s gbomoab`rms
$114.444.444.
==4747
Ctrms au`otms acrrb`ot`s
$ :14.444.444
QPEMQ BKPML@Q
$ 074.444.444
1. Z`sclv`r lms trmosmaabco`s scjr` bokr`scs y kmstcs pöjlbacs n`l amsc n` `stunbc 1, `o uo gcremtc n` `xa`l
$ 074.444.444
TLMO^BLLM AMQC 1 - AC O^MJBLBNMN TMZM LM K@Q^ BÑO TÖJLBAM - =7-> =. Q` r`abj` uom ncomabño n` lm COK Q`rvbabc Huemoc pcr vmlcr n` Amusmabño
A Ñ NBKC >>:848 =1==24
A P@O^ M Ncom ab c o`s Ctrms acotrbjuabco`s
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
1.:44.444.444
1. .: : 44 .4 44 .4 .4 44
$1.:44¾444.444
1.:44. 444.444
1 .: .: 4 44 4. .4 4 44 .4 4 44 4
Bokr`sc n`l nbo`rc
A Ñ NBKC =1==24 ===440
A P@O^ M Ct rms acot rb juab c o` s Au`ot m Acrrb `ot `
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
1.:44.444.444
1. .: : 44 .4 44 .4 .4 44
1.:44. 444.444
1 .: .: 4 44 4. .4 4 44 .4 4 44 4
:. Q` gbrem uo acotrmtc n` mr r`onmeb`otc n` lms bostmlmabco`s pcr vmlcr n` $>0¾444.444 e`osuml`s y s` pmkmo s`bs e`s`s motbabpmncs. ^m rbgm r`t`o abño n` bepu`stc n` bonustrbm y ace`rabc pmrm `l `f`rababc Amusmabño
A Ñ NBKC =2404> :>1747 :>>44> :>2408
A P@O^ M Mrr`onmeb `ot c cp`rm tb vc Z` t ` gu` ot ` - m rr` onm eb ` ot cs Bonustrbm y ace`rabc Mrr`onmeb `ot cs cp` rm tbvc
QPEMQ BKPML@Q
==,4> / =444
NÂJB^C
A Z ÂNB^ C
:;4.444.444
:;4.444.444
2.>04.444 :.284.844 :0;. 072. :44
:;4.444.444
Tmkc
A= Ñ C 2N 4B 0K 4>
AbP @t O M M rr`onm e `o c^ c p`rm t b vcs Au` ot m ac rrb `ot `
===440
QPEMQ BKPML@Q
N Â4 J :; .B 4^ 4C 4.444
:;4.444.444
A Z ÂNB^ C
:;4. 444. 444
:;4.444.444
1. Q` pmkmo lcs smlmrbcs n`l p`rscoml n` oñebom pcr vmlcr n` $104¾444.444, n`j` ` g`atumr lm amusmabño n` lm oñebom aco tcncs sus `l`e`otcs. Amusmabño smlmrbcs
A Ñ NBKC 0=4047 :18414 :1;440 ===440
A P@O^ M
Qu` l ncs Mpcrt `s m g conc n` p` os b bc c o`s Mpcrt `s m s `kurb nm n sc ab m l Au`ot m acrrb` ot `
QPEMQ BKPML@Q
Tmkc smlmrbcs
A Ñ NBKC 0=4047 ===440
NÂJB^C
1::.444.444 =>.444.444 =>.444.444
104.444.444
A P@O^ M
Qu` l ncs Au`ot m acrrb` ot `
QPEMQ BKPML@Q
A Z ÂNB^ C
NÂJB^C
104.444.444
104.444.444
104. 444. 444
104.444.444 A Z ÂNB^ C
104. 444. 444
104.444.444
^mrbgm n` rb`skcs lmjcrml`s pmrm `l `f`rababc 4,0::% Amusmabño s`kurbnmn scabml y pmrmgbsaml`s (m amrkc n`l `epl`mncr)
A Ñ NBKC :18414 :1;440 :1;4=4 :1;4=4 :1;4=4 0=40;: 0=4072 0=4078 0 =4 017 0=40;0 0=40;8
A P@O^ M
Mpcrt `s m g conc n` p` os bc o`s Mpcrt `s m s `kurb nm n sc ab m l Mpcrt`s m amfm n` acep`osmabño Mpcrt `s m rb`s kcs l m jc rml `s Mpcrt `s ml BAJG y Q@OM Mpcrt`s m amfm n` acep`osmabño Ac t bz mab ñ o m s s` ` kurb nmn sc scab m l Ac t bz mab ñ o m rb `s kc s lm lmjcrml ` s Ac t tb b zm zmab ño ño m `o tb tb nm n`s (p rb em) Mpcrt `s m BAJG Mpcrt `s ml Q@OM
QPEMQ BKPML@Q
NÂJB^C
=:.884.444 :;.1;4.444 =. 784.8>4 1 8. 7>4 .44 4 2. 774.444 7. >>4.444
27.7;4.8>4
A Z ÂNB^ C
18.7>4. 444 :;.1;4. 444 =:.884.444 =.784.8>4 =7.=44. 444
27.7;4.8>4
>. Q` `g`atömo lms `stbemabco`s pmrm pr`stmabco`s scabml`s. Amusmabño
A Ñ NBKC :7=440 :7=4=4 :7=4=0 :7=4:4 0=4017 0=4014 0=4011 0=4017
A P@O^ M A` s mot b ms Bot `r`s `s scjr` a`s m ot b m s Wm amab c o`s T rb em n` Q`rvb abc s Wm amab c o`s A` s mot b ms Bot `r`s `s m l ms a` s motb ms T rb em n` Q`rvb abc s
QPEMQ BKPML@Q
NÂJB^C
=1.>:;.>44 :7.8::.744 :78.::7 :7.8::.744
7;.1>4.8:7
A Z ÂNB^ C
:7.8::. 744 :78.::7 =1.>:;. >44 :7.8::. 744
7;.1>4.8:7
0. Q` pmkm o lcs mpcrt`s m s`kurbnmn scabml y lcs pmrmgbsaml`s. Tmkc
A Ñ NBKC :1;4=4 :1;447 :1;447 : 7= 4:4 :1;4=4 :1;4=4 ===440
A P@O^ M Mpcrt`s m amfm n` acep`osmabño Ac t bz mab ñ o m s s` ` kurb nmn sc scab m l Ac t bz mab ñ o m rb `s kc s lm lmjcrml ` s Ac t tb b zm zmab ño ño m `o tb tb nm n`s (p rb em) Mpcrt `s m BAJG Mpcrt `s ml Q@OM Au`ot m acrrb` ot `
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
=:.884.444 :;.1;4.444 =. 784.8>4 1 8. 7>4 .44 4 2. 774.444 7. >>4.444
27.7;4.8>4
27.7;4. 8>4
27.7;4.8>4
7. Q` mnqub`r` uo m utceñvbl pcr vmlcr n` $84¾444.444 m arân btc. ^m rbgm r`t`o abño n` bepu`stc n` bonustrbm y ace`rabc pmrm `l `f`rababc A Ñ NBKC =7;04: :>>44> :>1740 :>4=4=
A P@O^ M ^`rr` s tr` Bepu`s tc n` Bonus trb m y aabc Z` t `oab ño ` o l m Gu`ot ` Jb`o`s y Q`rvbabcs
QPEMQ BKPML@Q
==,4> / =444
NÂJB^C
A Z ÂNB^ C
84.444.444
84.444.444
881.:44 844.444 ;8.1=7.844
84.444.444
;. Q` acepr`o eu`jl`s y `os`r`s pcr vmlcr n` $044¾444.444 ^m rbgm r`t`o abño n` bepu`stc n` bonustrbm y ace`rabc pmrm `l `f`rababc Amusmabño
A Ñ NBKC =7704= :>>44> :>1740 :>4=4=
A P@O^ M Eu`jl `s y `os` r` s Bepu`s tc n` Bonus trb m y aabc Z`t`oabño `o lm gu`ot` Jb `o` s y s` rvbabcs
QPEMQ BKPML@Q
Tmkc
A Ñ NBKC =7704= ===440
NÂJB^C
A P@O^ M Eu`jl `s y `os` r` s Au`ot m Acrrb `ot `
QPEMQ BKPML@Q
==,4> / =444
A Z ÂNB^ C
044.444.444
044.444.444
0.0:4.444 =:.044.444 >8=. 284. 444
044.444.444
NÂJB^C
044.444.444
044.444.444
A Z ÂNB^ C
044. 444. 444
044.444.444
8. Q` hma` uom bov`rsbño `o uo AN^ p cr vmlcr n` $=.444¾444.444 A Ñ NBKC = := => 4 ===440
A P@O^ M A` `r rt b g ba mn mn cs cs n ` n `p `p c cs s b tc tc s - A N^ Au`ot m acrrb` ot `
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
= .4 .4 44 .4 44 44 .4 44
=. .4 4 44 .4 44 .4 .4 44
=.444. 444.444
= .4 .4 4 44 4. .4 4 44 .4 4 44 4
2. Q` pmkmo s`rvbabcs pöjlbacs pcr vmlcr n` $01¾>44.444 Amusmabño
A Ñ NBKC 0:===0 :>4=4=
A P@O^ M Q`rvb ab cs pöjl b acs Jb `o` s y s` rvbabcs
NÂJB^C
Tmkc
A Ñ NBKC 0:===0 ===440
A P@O^ M Q`rvb ab cs pöjl b acs Au`ot m acrrb` ot `
QPEMQ BKPML@Q
A Z ÂNB^ C
01.>44.444
QPEMQ BKPML@Q 01.>44.444
01.>44. 444
01.>44.444
NÂJB^C
01.>44.444
01.>44.444
A Z ÂNB^ C
01.>44. 444
01.>44.444
=4. Q` aceprm pmp` l`råm y ötbl`s n` `sarbtcrbc pcr vmlcr n` $7:¾444.444 n` acotmnc . ^m rbgm r`t`o abño n` bepu`stc n` bonustrbm y ace`rabc pmrm `l `f`rababc Amusmabño
A Ñ NBKC =240=> :>1748 :>>44> 0===24
A P@O^ M Jb `o` s y s` rvbabcs Z` t `oab ño ` o l m g u`ot` Bepu`s tc n` Bonus trb m y aabc Ct rcs kms t c s k`o`rml ` s
QPEMQ BKPML@Q
Tmkc
A Ñ NBKC =240=> ===440
A P@O^ M Jb `o` s y s` rvbabcs Au`ot m acrrb` ot `
QPEMQ BKPML@Q
==,4> / =444
NÂJB^C
A Z ÂNB^ C
7:.444.444
7:.444.444
NÂJB^C
7:.444.444
7:.444.444
=.004.444 78>.>84 02.;70. 0:4
7:.444.444 A Z ÂNB^ C
7:.444. 444
7:.444.444
==. Lms r`amu nmabco`s pcr `l bepu`stc pr`nbml sco pcr vmlcr n` $=.844¾444.444. Amusmabño
A Ñ NBKC >=404; = 14 04;
A P@O^ M Bepu`s tc pr` nb mo uob gb am nc B epu `s tc tc pr` nb mo mo uo bg bg ba bam nc
QPEMQ BKPML@Q
@otrmnm n`l nb o`rc
A Ñ NBKC >=404; ==4040
A P@O^ M
Bepu`s tc pr` nb ml uob gb am nc Au`ot m ac acrrb` ot `
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
=.844. 444.444
=. 84 4.4 44. 444
=. .8 8 44 .4 44 .4 .4 44
= .8 .8 4 44 4. .4 4 44 .4 4 44 4
NÂJB^C
A Z ÂNB^ C
=.844.444.444
=. .8 8 44 .4 44 .4 .4 44
=.844. 444.444
= .8 .8 4 44 4. .4 4 44 .4 4 44 4
=:. @l bepu`stc n` v`håaulcs acotñ aco pmkcs pcr vm lcr n` $=.044¾444.444. Amusmabño
A Ñ NBKC >=4011 =14011
A P@O^ M Bepu`stc scjr` v`hbaulcs mutcectcr`s Bepu`stc scjr` v`hbaulcs mutcectcr`s
QPEMQ BKPML@Q
@otrmnm n`l nb o`rc
A Ñ NBKC >=4011 ===440
A P@O^ M
Bepu`stc scjr` v`hbaulcs mutcectcr`s Au`ot m ac acrrb` ot `
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
=.044.444.444
=.044.444.444
=. .0 0 44 .4 44 .4 .4 44
= .0 .0 4 44 4. .4 4 44 .4 4 44 4
NÂJB^C
A Z ÂNB^ C
=.044.444.444
=. .0 0 44 .4 44 .4 .4 44
=.044.444.444
= .0 .0 4 44 4. .4 4 44 .4 4 44 4
=1. R `l bepu`stc n` Bonustrbm, Ac e`rabc y Mvbscs r`amunñ lm suem n` $:.=44¾444.444 Amusmabño
A Ñ NBKC >=4048 = 14 048
A P@O^ M Bepu`s tc n` Bonus trb m y aabc B epu `s tc tc n` n` Bo nus tr trb m y aabc
QPEMQ BKPML@Q
NÂJB^C
A Z ÂNB^ C
:. =4 4.4 44. 444
:. .= = 44 .4 44 .4 .4 44
:.=44. 444.444
: .= .= 4 44 4. .4 4 44 .4 4 44 4
@otrmnm n`l nb o`rc
A Ñ NBKC >=4048 ===440
A P@O^ M
NÂJB^C
Bepu`s tc n` Bonus trb m y aabc
QPEMQ BKPML@Q
A Z ÂNB^ C
:.=44.444.444
:. .= = 44 .4 44 .4 .4 44
:.=44. 444.444
: .= .= 4 44 4. .4 4 44 .4 4 44 4
>. Aco jms` `o lm l`aturm y aco murm n` lcs acoa`ptcs n`l `sarbtc r`mlbzmncs, momlba` `l `stunbc n` amsc y r`mlba` `l r`kbstrc n` lms trmosmaabco`s `ouoabmnms `o `l ebsec. AMQC 1
Z`g`r`ot` ml t`em n` lms OBBG, lcs guoabcomrbcs n` lm Mlamlnåm m Pst`n l` pbn`o uom `xplbamabño scjr` lms nbg`r`oabms y sbeblbtun`s `otr` lms OBBG Tl`oms y lms OBBG Tye`s, pmrtbaulmre`ot` `otr` lm OBA:4 Qujv`oabco`s n` Kcjb`roc y lm s`aabño :> Qujv`oabco`s n` Kcjb`roc n` lm OBBG Tye`. Qust`ot` su `xplbamabño ` blöstr`lm aco `f`eplcs p`rtbo`ot`s.
OBBG Tl`oms (OBA :4) sujv`oabco` r`qub`r` qu` lms sujv`oabco`s n`l s n`l kcjb`roc
OBBG Tmrm pye`s (s`aabño :>) oc p`rebt` qu` uom `otbnmn acep`os` lm
kcjb`roc s` r`acoczamo acec bokr`scs n`
sujv`oabño aco lcs acstcs r`lmabcomncs c
gcrem sbst`eítbam, m lc lmrkc n` lcs
`l acstc n`l matbvc qu` gbomoabm
p`rbcncs o`a`smrbcs pmrm acep`osmrlms aco lcs acstcs r`lmabcomncs Bonbam qu` uom `otbnmn qu` r`abjm uom
Bonbam qu` tcnms lms sujv`oabco`s n`l
sujv`oabño oc eco`tmrbm pu`n` e`nbr
Kcjb`roc (boalubnms lms oc eco`tmrbms) s`
tmotc `l matbvc acec lm sujv`oabño ym s`m
n`j`o e`nbr ml vmlcr rmzcomjl` n`l matbvc
ml bepcrt` oceboml (k`o`rmle`ot` a`rc) c
r`abjbnc c pcr r`abjbr.
ml vmlcr rmzcomjl` n`l matbvc oc eco`tmrbc. Lm OBBG pmrm lms TRE@Q sñlc acotb`o`
Lm Lm OBA OBA :4 acotb`o` euahms cpabco`s cpabco `s pmrm
uom cpabño pmrm acotmjblbzmr tcnms lms
acotmjblbzmr lms sujv`oabco`s n`l
sujv`oabco`s n`l kcjb`roc.
kcjb`roc.
Acogcre` lm Q`aabño :>, oc s` r`acoca`
Lm OBA :4 r`qub`r` qu` lms sujv`oabco`s
uom sujv`oabño n`l kcjb`roc hmstm qu`
n`l kcjb`roc oc s`mo r`acocabnms acec
`g`atbvme`ot` s` aueplmo lms aconbabco`s tml`s hmstm qu` `xbstm uom rmzcomjl` bepu`stms.
s`kurbnmn n` qu` lm `otbnmn aueplbrí lms aconbabco`s mscabmnms m lms sujv`oabco`s y qu` âstms s` r`abjbrío.
Oc p`rebt` qu` uom `otbnmn acep`os` ac ep`os` lm sujv`oabño aco lcs acstcs r`lmabcomncs c
Z`qub`r` qu` lms sujv`oabco`s n`l
`l acstc n`l matbvc qu` gbomoabm.
kcjb`roc s` r`acoczamo acec bokr`scs n` gcrem sbst`eítbam, m lc lmrkc n` lcs p`rbcncs o`a`smrbcs o`a`smr bcs pmrm acep`osmrlms aco lcs acstcs r`lmabcomncs.
^cnms lms sujv`oabco`s n`l kcjb`roc
Pom `otbnmn qu` r`abj` uom sujv`oabño oc
(boalubnms lms sujv`oabco`s
eco`tmrbm pu`n` e`nbr tmotc `l matbvc
kuj`rome`otml`s oc eco`tmrbms) s` n`j`o
acec lm sujv`oabño ym s`m ml bepcrt`
e`nbr ml vmlcr rmzcomjl` n`l matbvc
oceboml (k`o`rmle`ot` a`rc) c ml vmlcr
r`abjbnc c pcr r`abjbr.
rmzcomjl` n`l matbvc oc eco`tmrbc.
@F@ETLC OBA :4 Lm Ocrem Bot`romabcoml n` Acotmjblbnmn (OBA) :4, trmtm scjr` lm acotmjblbzmabño n` lms sujv`oabco`s qu` ctcrkm `l kcjb`roc, mså acec n` lm bogcremabño m r`v`lmr scjr` ctrms gcrems n` myunms kuj`rome`otml`s Nbahms sujv`oabco`s oc n`j`o s`r r`acocabnms hmstm qu` oc `xbstm uom prun`ot` s`kurbnmn qu`6 m) Lm `otbnmn aueplbrí aco lms aconbabco`s lbkmnms m `llm9 y j) Q` t`okm lm s`kurbnmn n` r`abjbr r`abj br nbahms sujv`oabco`s. sujv`oabc o`s.
Qujv`oabco`s r`lmabcomnms aco matbvcs sco sujv`oabco`s n`l kcjb`roc auym acoa`sbño beplbam qu` lm `otbnmn j`o`gbabmrbm n`j` aceprmr, acostrubr c mnqubrbr n` aumlqub`r ctrm gcrem matbvcs gbfcs. Tu`n`o tmejbâo `stmjl`a`rs` aconbabco`s mnbabcoml`s r`strbokb`onc `l tbpc c `eplmzmeb`otc n` lcs matbvcs, c jb`o lcs p`rbcncs nurmot` lcs auml`s hmo n` s`r mnqubrbncs c emot`obncs. Qujv`oabco`s r`lmabcomnms aco lcs bokr`scs sco lms sujv`oabco`s n`l kcjb`roc nbstbotms n` mquâllms qu` s` r`lmabcomo aco matbvcs. Trâstmecs aconcomjl`s sco mqu`llcs `o lcs qu` `l pr`stmebstm s` aceprce`t` m r`ouoabmr ml r``ejclsc, jmfc ab`rtms aconbabco`s `stmjl`abnms. Wmlcr rmzcomjl` `s `l pr`abc qu` s` r`abjbråm pcr v`on`r uo matbvc c qu` s` pmkmråm pcr trmosg`rbr uo pmsbvc `o uom trmosmaabño crn`omnm `otr` pmrtbabpmot`s n`l e`ramnc `o lm g`ahm n` lm e`nbabño.
Lms sujv`oabco`s s` r`acoca`río `o r`sultmncs scjr` uom jms` sbst`eítbam m lc lmrkc n` lcs p`råcncs `o lcs qu` lm `otbnmn r`acoczam acec kmstc, lcs acstcs r`lmabcomncs qu` lm sujv`oabño pr`s`ot` acep`osmr, c `o `l amsc n` lms sujv`oabco`s pcr kmstcs c pârnbnms ym boaurrbncs, s` r`acoca`río `o `l r`sultmnc n`l p`rbcnc `o qu` s` acovb`rtm `o `xbkbjl`. @o `l e`s n` mjrbl n` :4:= `l Ebobst`rbc n` trmjmfc msbkom uo sujsbnbc m lm `epr`sm n` >0% n` su plmobllm pcr Q >=8.044. Q` pbn` r`mlbzmr lcs msb`otcs acotmjl`s r`lmabcomncs m lm cp`rmabño y su `ogcqu` trbjutmrbc.
ACO^MJBLBVMABCO AP@O^ M =4>=
N@^MLL@ Au`otm acrrb`ot` cp`rmtbvms Au`otms pcr acjrmr(kcjb`roc a`otrml)
=7:2=
N@JB^C
AZ@NB^C
$ >=8.444 $ >=8.444
Lcs bokr`scs pcr sujsbnbcs trbjutmrbcs `stío bomg`atcs n`l bepu`stc m lm r`otm, nmnc qu` oc amlbgbamo `o `l acoa`ptc n` r`otm prcnuatc, ml oc prcv`obr n` uom gu`ot` nurmjl` y susa`ptbjl` n` k`o`rmr bokr`scs p`rbñnbacs, ob n`rbvmr n` cp`rmabco`s aco t`ra`rcs.
@F@ETLC OBBG :> Krupc : OBBG pmrm lms TRE@Q Q` r`acoca` uo bokr`sc, aumonc lm sujv`oabño n` acovb`rtm `o `xbkbjl` y oc bepco` aconbabco`s guturms. Qb lm sujv`oabño bepco` aconbabco`s guturms, s` r`acoca` acec bokr`sc aumonc s` aueplmo lms aconbabco`s.
Lm `epr`sm LM Z@ROM QMQ sclbabtm ml kcjb`roc `l mpcyc pmrm `l TM@G, pcr =44 `epl`mncs, pcr uo vmlcr n` >4.444.444 pcr e`s.
ACO^MJBLBVMABCO AP@O^ M
N@^MLL@
>:2042
Ctrcs bokr`scs - sujv`oabco`s
===440
Au`otm acrrb`ot`
N@JB^C
AZ@NB^C
>4.444.444 $ >4.444.444
0. ^` ^`ob`onc ob`onc `o au`otm au`otm lms r`spu`stms r`spu`stms mot`rbcr`s, mot`rbcr`s, `lmj `lmjcr` cr` u uo o lbstmn lbstmncc n` lms pc pcsbjl`s sbjl`s amusms n`l prcjl`em qu` gu` `xpu`stc n` emo`rm bonbvbnuml `o `l pr`s`ot` Amsc 1 (@s o`a`smrbc ncaue`otmrs` scjr` r`nmaabño n` hbpñt`sbs)
Tcn`ecs n`abr qu` `l s`atcr pöjlbac s` tb`o` uom amotbnmn n` bov`rsbco`s pmrm `f`autmr `o
amnm l`kbslmabño, myunmonc m uo ju`o kcjb`roc m emo`fmr lcs r`aurscs n`stbomncs `o prc n` lm aceuobnmn, cjt`o`r j`o`gbabcs n` mau`rnc m lcs prcy`atcs qu` s` vmo m `f`autmr, lm plmo`mabño `gbamz n` emo`fc `acoñebac qu` s` cjtb`o`o pcr lcs lckrcs ` bov`rsbco`s.
Q`köo `l `stmnc n` r`sultmncs `l s`atcr pöjlbac au`otm aco lm nbspcobjblbnmn pmrm r`mlbzmr
sus guoabco`s pöjlbams, au`otm aco uom ju`om mnebobstrmabño y emrk`o n` bov`rsbño n` mau`rnc ml íejbtc pöjlbac.
Lm mlamlnåm ll`vmjm uo tb`epc sbo r`mlbzmr sus r`kbstrcs acotmjl`s `o ncon` s` v` r`gl`fmnc
`o lcs ncaue`otcs `oacotrmncs, lms pcsbjl`s amusms sco lms sbkub`ot`s6
Gmltm n` crkmobzmabño
@l acotmncr qu` ll`vmjm `stm ír`m n`fc n`smatumlbzmnc lcs ncaue`otcs acotmjl`s c r`ouoabc hma` euahc tb`epc
Oc ll`vmjmo uo v`rnmn`rc acotrcl n` sus r`kbstrcs r`kbstr cs acotmjl`s
Oc s` r`mlbzmo munbtcrbms acostmot`e`ot`
Z`mlbzmjmo sus r`kbstrcs aumonc v`rbgbamjmo lcs bokr`scs
N`sn` ou`strc puotc n` vbstm lm scluabño m `stms prcjl`eítbams `s qu` s` n`j` n` t`o`r uo
acotrcl eís rbkurcsc pmrm ll`vmr ml nåm tcncs lcs r`kbstrcs9 aumonc `l acotmncr qu` `s `l `oamrkmnc s` r`tbr` n`j` n`fmr tcnc n`jbnme`ot` crkmobzmnc y ml nåm, s` n`j`o n` r`mlbzmr munbtcrbms amnm 1 e`s`s pmrm v`rbgbamr qu` s` `st` r`mlbzmonc n` emo`rm mn`aumnm lm acotmjblbzmabño n` lm mlamlnåm y s`kubr v`rbgbamonc lcs bokr`scs qu` s` t`okmo r`kbstrmncs.
Acoalusbco`s
@stm matbvbnmn ocs p`rebtbñ cjt`o`r acocabeb`otcs ma`ram n` lm mplbamabño n` lms ocrems n` lms ocrems bot`romabcoml`s n` lm bogcremabño gbomoab`rm OBBG y lms ocrems bot`romabcoml`s n` lm acotmjblbnmn pmrm `l s`atcr pujlbac OBAQT, ` bn`otbgbamonc lms nbg`r`oabms y sbeblbtun`s `otr` lms OBBG Tl`oms y lms OBBG pmrm Tye`s `o pmrtåaulms lms OBA :4 Qujv`oabco`s `l kcjb`roc y lms s`aabño :>. Gbomle`ot`, aco `st` trmjmfc `ot`onbecs vmrbcs sbkobgbamncs aco acoa`ptcs qu` emo`fmo lcs acotmncr`s, ym qu` sco qub`o`s nmo g` pöjlbam y s` r`lmabcom aco lcs r`klme`otcs qu` tb`o` lm NBMO, mn`eís `s almrc smj`r qu` pmrm hma`r r`kbstrcs acotmjl`s `o uom `epr`sm sbrv`o pmrm `l emo`fc n` lcs `stmncs gbomoab`rcs y smj`r añec vmo lms utblbnmn`s n` lm ebsem.
Z`g`r`oabms jbjlbckrígbams
Tr`sbn`oabm n` lm Z`pöjlbam n` Aclcejbm, L`y :28 n` =227. Ar`mabño n` lm Acotmnuråm K`o`rml n` lm Omabño. Z`aup`rmnc n` http6//www.mlamlnbmjckctm.kcv.ac/sbsfur/ocrems/Ocrem=.fsp3b5=04;=
Amstbllc, B. (:442). @l ecn`lc acotmjl` pöjlbac aclcejbmoc6 `otr` lm bot`krmabño príatbam y lm n`sbot`krmabño ocremtbvm. Z`aup`rmnc n` http6//l`kml.l`kbs.ace.ac/ncaue`ot3 cjrm5racotmncr&ncaue`ot5racotmncrS;784;0:m;ng2>4>a`4>14m4=4=0=>4>a
Bostbtutc Aclcejbmoc n` Acotmncr`s Töjlbacs (:4=8) Emouml n` prcouoabmeb`otcs Bot`romabcoml`s n` Acotmjblbnmn n`l Q`atcr Töjlbac BTQMQ. Z`aup`rmnc n` https6//boap.crk.ac/Qbt`/pujlbamabco`s/bogc/mrahbvcs/Hmonjcci %:4:4=8%:4%`:%84%21%:4Wclue`o%:4=.png
Acotrmlcråm K`o`rml n` lm Z`pöjlbam (:4=8) Au`otm K`o`rml n`l Tr`supu`stc y n`l ^`scrc. Z`aup`rmnc n` https6//www.acotrmlcrbm.kcv.ac/ncaue`ots/:4=8=/=07448>/Au`otm+K`o`rml+n`l+Tr`s upu`stc+y+n`l+^`scrc+:4=8.png/>1n=20j:-=m`0->nm=-8m0`-::;m:nnng:;a
L`ño Q`rrmoc, E. (:4=8). CWB Acotmjblbnmn pmrm lm K`stbño Töjlbam. (Mrahbvc n` vbn`c). Z`aup`rmnc n` http6//hnl.hmonl`.o`t/=4027/:::2:
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