Errores Libros Contables

 

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Mrrdrms Grmoumltms ml fds Fcbrds Mfmotrÿlcods Iceumf ´Ouhfms sdl fds mrrdrms grmoumltms ml fds fcbrds mfmotrÿlcods4  H fh gmojh jm rmocbc`d iès iès `m =>> odlsufths sdbrm fds fcbrds mfmotrÿlcods, fh ihydréh `m msths prmeulths sdl mrrdrms odimtc`ds pdr odlth`drms h fh jdrh `m hldthr sus fcbrds mfmotrÿlcods. Ml odlsmoumloch, `mthffd fds mrrdrms iès grmoumltms sdbrã fcbrds mfmotrÿlcods; 8.

Hldtm ulh Hldtm ulh ghotur ghoturh h `m odipr odiprhs hs ml sdfm sdfms, s, ouhl` ouhl`d d mf odipr odiprdbhl dbhltm tm msthb msthbh h ml `ÿfhrms. 2. Hld Hldtm tm ulh ulh ghot ghoturh urh `m odip odiprh rh odl odl R]O R]O mrrh mrrh`d `d `mf `mf prdv prdvmm` mm`dr. dr. ?. Rme Rmecst cstrm rm `ds `ds vmom vmoms s ulh ulh ghotu ghoturh rh `m `m odipr odiprh h ml ul pmrc pmrcd`d d`d.. 0. Rme Rmecst cstrm rm ulh gho ghotur turh h `m `m odip odiprh rh `m dtr dtrh h mipr miprmsh msh.. =. Ld `mthf `mthffm fm fh odls odlsthl thloch och `m `m `mtrho `mtrhoocÿ ocÿl l ml ulh dpmr dpmrhoc hocÿl ÿl `mf rmec rmecstr strd d `m odiprhs. 7. @mofh @mofhrm rm ic rmecst rmecstrd rd `m odiprh odiprhs s scl scl idvcicml idvcicmltd, td, pmrd pmrd sc sc `mofhrm `mofhrm fhs fhs odiprhs odiprhs ml mf ^@P 728. 5. Ld jm rmec rmecstr strh`d h`d fds clv clvdco dcom m `m ld `dic `dicocf ocfch` ch`ds. ds. :. Dbv Dbvcm cm hldthr hldthr fh odfu odfuilh ilh ?0 `mf `mf rmecst rmecstrd rd `m odipr odiprhs hs mfmotr mfmotrÿlc ÿlcod od (Clerm (Clermsds sds ihydrms h 8=>> ]CP). 3. Ld jm `mof `mofhrh hrh`d `d mf gdri gdrihtd htd :.2 Rmec Rmecstr strd d `m Odipr Odiprhs hs Ld Ld @dicoc @dicocfch` fch`d. d. 8>. Im dfvc`m dfvc`m hldthr hldthr ghotur ghoturhs hs `m odipr odiprhs hs ml ul ul pmrcd`d. pmrcd`d. 88. Ld rmecs rmecstrm trm ulh ulh ghotu ghoturh rh `m vmlt vmlth. h. 82. Im dfvc`m dfvc`m rmecst rmecstrhr rhr ulh ghot ghoturh urh `m vmlth vmlth hlufh` hlufh`h. h. 8?. Rmecs Rmecstrm trm ulh ghoturh ghoturh `m vmlth vmlth odid odid hlufh`h, hlufh`h, ouhl`d ouhl`d msthbh msthbh mictc`h. mictc`h. 80. Rmecs Rmecstrm trm dpmrhoc dpmrhocdlms dlms `m vmlth vmlth odid odid clhgmot clhgmoths. hs. 8=. Im dfvc` dfvc`m m rmecstr rmecstrhr hr ulh ldth ldth `m orã`ct orã`ctd. d. 87. Ld rmecstrm rmecstrm ulh bdfmth bdfmth `m vmlth vmlth ml ml ul pmrcd`d pmrcd`d.. 85. Mxcs Mxcstm tm `cgmrmloc `cgmrmloch h mltrm mltrm mf ^@P ^@P vs ^FM ml ml ul pmrcd`d. pmrcd`d. 8:. Hldtm Hldtm gumrh gumrh `m pfhzd ics fcbrds mfmot mfmotrÿlco rÿlcods. ds. 83. Ld jm smøhfh smøhfh`d `d mf `dicocfcd `dicocfcd h`cocdlhf h`cocdlhf `dl`m `dl`m hfihomlhr hfihomlhr fds fcbrds fcbrds mfmotrÿlcod mfmotrÿlcods s (^RCOD). 2>. Ld odfdqum odfdqum fh phfhbrh ‖I-RMR’ ‖I-RMR’ ml ics fcbrds fcbrds mfmotrÿlc mfmotrÿlcods ods (Rãeciml (Rãeciml Prcbuthrcd Prcbuthrcd;; RMR). 28. Rmecs Rmecstrm trm ul O]D odrrmfht odrrmfhtcvd, cvd, ld utcfco utcfcom m mf Fcbrd @chrcd @chrcd d Fcbrd @chrcd @chrcd _cipfcgcoh`d. 22. Ld jm omrrh omrrh`d `d ic Fcbrd Fcbrd Ihydr Ihydr Mfmotr Mfmotrÿlc ÿlcod. od. 2?. Ld rmhfczd rmhfczd mf ocmrrm ocmrrm `m fds fds fcbrds fcbrds odlthbfm odlthbfms s géscods géscods.. 20. Ld rmecstrm rmecstrm mf hscml hscmltd td `m ocmrrm ocmrrm ml mf fcbrd `chrcd `chrcd scipfc scipfcgcoh` gcoh`d. d. 2=. Mf fcbrd fcbrd `chrcd scip scipfcgco fcgcoh`d h`d msth msth htrhsh`d htrhsh`d.. Mf prdbfmih prclocphf `m iuojds odlth`drms, odlth`drms, ms qum mf sdgtwhrm sdgtwhrm odlthbfm ld sdfuocdlh hutdiètcohimltm mstds mrrdrms.

 

Fh sdfuocÿl fd tml`rès qum jhomr ihluhfimltm. Iceumf ´Oÿid pum`d hprml`mr h sdfuocdlhr mstds prdbfmihs4 Mf truod ms prhotcohr odl fds fcbrds mfmotrÿlcods, phrh p hrh ic ms odid kuehr ul vc`mdkumed, sdfd tcmlms qum phshr jdrhs y jdrhs kuehl`d. ^fhy _thtcdl 0 9 ^FM =.8 Kumed 9 Ihords =.8 Icscdlms 9 Mkmrococds Dbsmrvh mf sceucmltm vc`md `m oÿid kumed odl fds fcbrds mfmotrÿlcods. _usorébmtm phrh rmocbcr ulh ldtcgcohocÿl oh`h vmz qum subhids ul vc`md