Semana 7 Contabilidad Superior

 

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

MND\HFGIGLHL ]RSBVGNV G ]BJHDH ;

Gdvbrsgndbs b Gdstrujbdtns agdhdmgbrns GG

GHMM

8  

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

HSVBDLG_HOB] B]SBVHLN]    Hdhigzhr bi rbkgstrn lb trhdshmmgndbs t rhdshmmgndbs

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rbabrglhs h gdvbrsgndbs bd gdstrujbdtns agdhdmgbrns lb hmubrln h ihs Dnrjhs Gdtbrdhmgndhibs lb Mndthfgiglhl (GAV]).

GHMM

6  

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

GD\VNLRMMGÝD ................................................................................................................................... < 8.

VBQG]GÝD LB DNVJH] MND\HFIB] MND\HFIB ] VBIH\GQH] VBIH\GQH ] H GDQBV]GNDB] GDQBV]GND B] ................................... .................. .............................. ............. 2 8.8.

SHV\GMGSHMGÝD SHV\GMGSH MGÝD BD DBKNMGN] MNDORD\N] .................................. ................. ................................... ................................. ............... 2

8.8.8.. 8.8.8

ANVJH] LB DBKNMGN] MNDORD\N] ................................... .................. ................................... ................................... ..................... .... 1

8.8.6.. 8.8.6

B]\HLN] AGDHDMGBVN] LBI SHV\ÊMGSB .................................. ................. ................................... ................................... ................... 0

8.6. 8.=. 6.

GD]\VRJBD\N] GD]\VRJBD\N ] AGDHDMGBVN] .................................. ................ ................................... ................................... .................................. ................ 88 KHDHDMGH] SNV HMMGÝD .................................. ................ ................................... ................................... .................................... ......................... ....... 8=

VBKG]\VN LB \VHD]HMMGNDB] \VHD]HMMGNDB] VBABVGLH] H GDQBV]GNDB] BD GD]\VRJBD\N] AGDHDMGBVN]] .................................. AGDHDMGBVN ................. .................................. ................................... ................................... ................................... ................................. ............... 82

6.8.

QHIRHMGÝD QHIRHMG ÝD LB \VHD]HMMGÝD SNV GDQBV]GÝD .................................. ................ .................................... ......................... ....... 82

6.8.8.. 6.8.8

HM\GQN] AGDHDMGBVN] .................................. ................ ................................... ................................... .................................... ......................... ....... 82

6.8.6.. 6.8.6

SH]GQN] AGDHDMGBVN] AGDHDMGBVN ] .................................. ................ ................................... ................................... .................................... ......................... ....... 8;

6.8.=.. 6.8.=

GD]\VRJBD\N] GD]\VRJBD \N] LB SH\VGJNDGN SH\VGJN DGN ................................. ................ ................................... ................................... ......................... ........ 8;

6.6.

VBKG]\VN MND\HFIB LB IH \VHD]HMMGÝD LB GDQBV]GÝD GDQBV]GÝD .................. ........................... ................... .............. .... 80

6.=. SVB]BD\HMGÝD LB IN] VBKG]\VN] MND\HFIB] LB \VHD]HMMGNDB] \VHD]HMMGNDB] LB GDQBV]GNDB] BD IN] B]\HLN] AGDHDMGBVN] ................................................................................................ 63 6.=.8.

BOBJSIN SVB]BD\HMGÝD BD DN\H] H IN] B]\HLN] AGDHDMGBVN] AGDHDMGBVN] .................. ....................... ..... 68

MNJBD\HVGN AGDHI .......................................................................................................................... 6= VBABVBDMGH] ..................................................................................................................................... 6<

GHMM

=  

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

GD\VNLRMMGÝD  Ih sbjhdh hdtbrgnr sb prnaudlgzhrnd ins

rbvgshdln, bd prgjbrh gdsthdmgh, ih dnrjh

mndtbdglns hmbrmh lb ins gdstrujbdtns agdhdmgbrns, bd muhdtn h su mihsgagmhmgýd, nfobtgvns y tgpns, mnd bi agd lb mndnmbr muèibs gdstrujbdtns bstèd prbsbdtbs bd bi jbrmhln y, prgdmgphijbdtb, quç sgkdgagmh qub sbhd hmtgvns, phsgvns n gdstrujbdtns lb phtrgjndgn. Bsth sbjhdh sb hdhigzhrèd ihs dnrjhs rbspbmtn h gdvbrsgndbs bd gdstrujbdtns agdhdmgbrns lb hmubrln h ihs Dnrjhs Gdtbrdhmgndhibs lb Mndthfgiglhl,

rbspbmtn h phrtgmgphmgýd bd dbknmgns mndoudtns, iubkn gdstrujbdtns agdhdmgbrns y, agdhijbdtb, khdhdmghs bd hmmgndbs. Bi hdèigsgs prbvgn lb bsths dnrjhs pbrjgtgrè gdtrnlumgrsb hi rbkgstrn mndthfib lb ihs trhdshmmgndbs lb gdvbrsgndbs bd gdstrujbdtns agdhdmgbrns, hdhigzhdln su vhiuhmgýd, ih anrjh lb kbdbrhr ins hsgbdtns mndthfibs y mýjn bstns sb prbsbdthd bd ins bsthlns agdhdmgbrns.

GHMM

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]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

8. VBQG]GÝD LB DNVJH] MND\HFIB] VBIH\GQH] H GDQBV]GNDB]  8.8.   8.8.

SHV\GMGSHMGÝD BD DBKNMGN] MNDORD\N]

Bi nfobtgvn lb bsth dnrjhtgvh bs rbkuihr bi trhthjgbdtn mndthfib lb ihs gdvbrsgndbs bd dbknmgns mndoudtns, mnd gdlbpbdlbdmgh lb ih bstrumturh n ih anrjh ourêlgmh fhon ih muhi tgbdbd iukhr ihs hmtgvglhlbs lb ih bdtglhl. Lb hmubrln h in bxprbshln bd bi pèrrhan 8, ih Dnrjh Gdtbrdhmgndhi lb Mndthfgiglhl D¿ =8 (DGM D¿ =8) sb hpigmh h ih mndthfgiglhl lb tnlns ins gdtbrbsbs bd ins dbknmgns mndoudtns y h ih prbsbdthmgýd lb rbpnrtbs snfrb hmtgvns, phsgvns, gdkrbsns/rbsuithlns y khstns lb dbknmgns mndoudtns, bd ins bsthlns agdhdmgbrns lb qugbdbs mnrrbd bi rgbskn y lb ins gdvbrsgndgsths, gdlbpbdlgbdtb lb ihs bstrumturhs n anrjhs fhon ihs muhibs nmurrhd ihs hmtgvglhlbs mndoudths. Ih bxmbpmgýd sb lh bd gdvbrsgndbs tbdglhs pnr udh nrkhdgzhmgýd lb mhpgthi lb rgbskn, andln jutun, aglbgmnjgsn y bdtglhlbs sgjgihrbs qub (pnr bibmmgýd n rbqubrgjgbdtn) sb mndthfgigzhd sbkÿd ih Dnrjh Gdtbrdhmgndhi lb Mndthfgiglhl D¿ =7 (DGM D¿ =7) h vhinr rhzndhfib, mnd ins mhjfgns bd bi vhinr rhzndhfib rbmndnmglns bd utgiglhl n pçrlglh. H mndtgduhmgýd sb rbabrbdmghd lbagdgmgndbs bdtrbkhlhs bd bi pèrrhan = lb ih dnrjhtgvh (DGM =7)?   Dbknmgn mndoudtn?  mndoudtn?  Rd hmubrln mndtrhmtuhi jblghdtb bi muhi udh n lns phrtbs bjprbdlbd udh hmtgvglhl bmndýjgmh qub bstè suobth h mndtrni mndoudtn.

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phrtgmgphdtb?  Rdh phrtb lbi dbknmgn mndoudtn qub tgbdb mndtrni   Shrtêmgpb n phrtgmgphdtb?  mndoudtn snfrb bsb dbknmgn.

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  Gdvbrsgndgsth bd ud dbknmgn mndoudtn? Rdh phrtb lbi dbknmgn mndoudtn qub dn tgbdb mndtrni mndoudtn snfrb bsb dbknmgn.

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Mndtrni?  Bi pnlbr phrh knfbrdhr ihs pniêtgmhs agdhdmgbrhs y lb npbrhmgýd lb udh   Mndtrni?  hmtgvglhl, mnd bi agd lb nftbdbr fbdbagmgns bmndýjgmns bmndýjgmns lb biih.

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GHMM

2  

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

mndoudtn? Bi hmubrln mndtrhmtuhi lb mnjphrtgr bi mndtrni snfrb udh hmtgvglhl   Mndtrni mndoudtn? Bi bmndýjgmh, lb jhdbrh qub dgdkudh phrtb mndtrhmtuhi gdlgvgluhi tbdkh bi mndtrni.

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8.8.8.  ANVJH] LB DBKNMGN] MNDORD\N] 8.8.8. Bd ih DGM D¿ =8 sb glbdtgagmhd trbs tgpns lb dbknmgns mndoudtns?   Hmtgvns mndtrnihlns lb anrjh mndoudth.   Bdtglhlbs mndtrnihlhs lb anrjh mndoudth.   Npbrhmgndbs mndtrnihlhs lb anrjh mndoudth.

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GHMM

1  

]BJHDH ;  ” MND\HFGIGLHL ]RSBVGNV G

 

Shrh udh jhynr mnjprbdsgýd lb ihs anrjhs lb dbknmgns mndoudtns, sb sukgbrb ih rbvgsgýd lbi sgkugbdtb vglbn bd bi muhi sb hfnrlh bsth tbjètgmh?. •

`ttps?//ynutu.fb/L-fKS2udaI<

HM\GQN] MND\VNIHLN] LB ANVJH MNDORD\H Bd bstb tgpn lb dbknmgn ins hmtgvns mndtrnihlns mndoudthjbdtb gjpigmhd bi mndtrni mndoudtn y, h jbduln, ih prnpgblhl mndoudth lb ins hmtgvns lblgmhlns hi dbknmgn mnjphrtgln. Mhlh udn lb qugbdbs gdvgbrtbd publb tbdbr udh phrtgmgphmgýd bd bi rbsuithln lb ins hmtgvns y mhlh udn hsujb udh phrtb lb ins khstns bd qub sb gdmurrb (GH]M, s.a., pèrr..80). Bd muhdtn h ins phrtêmgpbs lb bstb tgpn lb dbknmgns, bd bi pèrrhan 68 lb ih DGM D¿ =8, sb gdlgmh qub bstns lbfbd rbmndnmbr bd sus bsthlns agdhdmgbrns in sgkugbdtb (GH]M, s.a.)?  s.a.)?         

]u phrtgmgphmgýd bd ins hmtgvns mndoudtns. Muhiqugbr phsgvn bd qub `hyhd gdmurrgln lgrbmthjbdtb. ]u phrtgmgphmgýd bd ins phsgvns gdmurrglns mndoudthjbdtb mnd ins ntrns phrtêmgpbs. Ins gdkrbsns/rbsuithlns lb ih vbdth n usn lb su phrtgmgphmgýd bd bi rbsuithln lbi dbknmgn mndoudtn.   ]u phrtgmgphmgýd bd ins khstns bd qub gdmurrb bi dbknmgn mndoudtn y ins khstns bd qub gdmurrbd mndoudthjbdtb mnd rbihmgýd h su gdtbrçs bd bi dbknmgn mndoudtn.

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BD\GLHLB] MND\VNIHLH] LB ANVJH MNDORD\H Rdh bdtglhl mndtrnihlh mndoudthjbdtb bs udh mnrpnrhmgýd, snmgblhl u ntrh bdtglhl bd ih muhi lns n jès phrtêmgpbs tgbdbd ud gdtbrçs, sbkÿd ud hmubrln mndtrhmtuhi qub bsthfibmb bi mndtrni mndoudtn snfrb ih bdtglhl (GH]M, s. a., pèrr. 6