Tes de Contabilidad

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

Muêc gs gc profmopjc adlgtva `g cj mafjdoco`j`1   j. Ccgvjr uf mafrac `g cjs gxosgfmojs `g ccj j ghprgsj   d.

Zug cjs mugfjs rgeglgf cj oohjigf hjigf gc `g cj soujmoýf `g cj ghprgsj

  m.

Ccgvjr u uf f mafrac mafrac ` `gc gc `o `ofgra fgra `g cj mjlj `g ccj j ghprgsj

  `.

Mjcmucjr gc ohparg `g cjs vgfjs gf uf pgroa`a `ggrhofj`a

]gújcj muêc `g cjs soiuogfgs mugfjs arhjf pjrg `gc jmtva `g ufj ghprgsj   j.

Mcogfgs

  d. Jmrgg`args   m.

^ravgg`args

  `.

Mjpojc

±Zuï soifomj mjrijr ufj mugfj1   j. Jfajr gf gc `gdg `g cj mugfj   d.

Mjcmucjr gc sjc`a `g ufj mugfj

  m.

Jfajr gf gc bjdgr `g ufj mugfj

  `.

Jdror ufj mugfj

±Mýha sg mjcmucj gc ohparg `gc fga pjrohafojc1   j.

Dogfgs - @grgmbas - Adcoijmoafgs

  d.

Dogfgs + Adcoijmoafgs + @grgmbas

  m.

Dogfgs - @grgmbas + Adcoijmoafgs

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

  `.

Dogfgs + @grgmbas ” Adcoijmoafgs

]gújcj muêc `g cas soiuogfgs codras sg mafso`grj adcoijaroa   j.

Codra Hjyar

  d.

Codra `g Ggmas Mahgrmojcgs j madrjr

  m.

Codra `g Mjlj

  `. Codra @ojroa

±Zuï mugfj rgeglj gc `ofgra qug cg `gdgf j ufj ghprgsj par cj vgfj `g uf gcghgfa `g jmtva a ofvgfjroas1  j

Mcogfgs

 d

@gu`args

 m

Mrï`oas par gfjlgfjmoýf `g ofhavocozj`a

  ` ^rïsjhas par vgfj `g ofhavocozj`a

±Muêc `g cas soiuogfgs `amuhgfas sg `gdg rgjcozjr rohgsrjchgfg1  j.

Codra @ojroa

 d.

Djcjfmg `g soujmoýf

 m.

Mugfj `g pïr`o`js y ijfjfmojs

 `.

Djcjfmg `g suhjs y sjc`as

±Muêc `g cas soiuogfgs irupas `g mafjdoco`j` sg tgfg gf mugfj pjrj mjcmucjr gc rgsucj`a rg sucj`a `gc glgrmomoa1  j

Irupa :

 d

Irupa 7

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

 m

Irupa =

 `

Irupa 9

±Muêcgs saf cjs mugfjs qug arhjf pjrg `gc jmtva mormucjfg a marrogfg1  j

Cas dogfgs y `grgmbas qug pgrhjfgzmjf hês `g uf júa

 d

Cjs adcoijmoafgs qug pgrhjfgzmjf hgfas `g uf júa

 m

Cas dogfgs y `grgmbas qug pgrhjfgzmjf hgfas `g uf júa

 `

Cjs adcoijmoafgs qug pgrhjfgzmjf hês `g uf júa

±Mýha sg `gfahofjf mafjdcghgfg cas dogfgs qug cj ghprgsj mahprj y cas vgf`g gf gc hosha gsj`a gf cas qug sg gfmugfrjf1  j

^ra`umas

 d

Hjgrojcgs

 m

Hgrmj`grèjs

 `

Jrmucas

±Muêcgs saf cas `amuhgfas qug arhjf pjrg `g cjs mugfjs jfujcgs1  j

Djcjfmg `g mahpradjmoýf, Mugfj `g ^ïr`o`js y Ijfjfmojs, Hgharoj `gc glgrmomoa, Gsj`a `g

mjhdoas gf gc ^jrohafoa fga y Gsj`a `g eulas `g ggmtva  d

Djcjfmg `g mahpradjmoýf, Djcjfmg `g soujmoýf, Hgharoj `gc glgrmomoa, Gsj`a `g mjhdoas mjhdoas gf

gc ^jrohafoa fga y Gsj`a `g eulas `g ggmtva  m Djcjfmg `g mahpradjmoýf, Djcjfmg Djcjfmg `g so soujmoýf, ujmoýf, Mugfj `g ^ïr`o`js y Ijfjfmojs, Gsj`a `g mjhdoas gf gc ^jrohafoa fga y Gsj`a `g eulas `g ggmtva  `

Djcjfmg `g soujmoýf, Mugfj Mugfj `g pïr`o`js y Ijfjf Ijfjfmojs, mojs, Hgharoj `gc glgrmomoa, Gsj`a `g

mjhdoas gf gc ^jrohafoa fga y Gsj`a `g eulas `g ggmtva

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

±Muêfjs pjrgs tgfg gc ^cjf Igfgrjc `g Mafjdoco`j`1  j

Mofma

 d

@as

 m

Prgs

 `

Mujra

]giüf gc profmopoa `gc `gvgfia ±Muêf`a sg mafjdocozjf cas ijsas g ofirgsas1  j

Mujf`a sg pra`uzmj cj marrogfg fjfmogrj

 d

Mujf`a sg pra`uzmj cj marrogfg rgjc

 m

Mujf`a sg pra`uzmj cj marrogfg hafgjroj

 `

Mujf`a sg pra`uzmj gc pjia

±Muêc `g cjs soiuogfgs mugfjs arhj pjrg `gc fga pjrohafojc1  j

Tgsgrvjs

  d ^rïsjhas  m

Ofhavocozj`a

 `

Gxosgfmojs

±Muêcgs `g cjs soiuogfgs mugfjs arhjf pjrg `gc pjsova mormucjfg a marrogfg1  j

^ravgg`args

  d @gu`args  m

^rïsjhas j cjria pcjza

 `

Mcogfgs

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

±Muêcgs `g cjs soiuogfgs mugfjs arhjf pjrg `gc pjsova mormucjfg a marrogfg1  j

^ravgg`args

 d

@gu`args

 m

^rïsjhas j cjria pcjza

 `

Mcogfgs

±Zuï gs ufj jhartzjmoýf1  j

Cj ohpujmoýf `g cas ofgrgsgs marrgspaf`ogfgs j mj`j glgrmomoa

 d

Cj `gprgmojmoýf marrgspaf`ogfg j cas gcghgfas `g ofhavocozj`a

 m

Mêcmuca `gc masg `g pra`ummoýf `g uf pra`uma

  ` @jr `g djlj j cas gcghgfas qug fa sg gfmugfrj gf pa`gr `g cj ghprgsj

±Mýha sg mjcmucj gc vjcar mafjdcg `g uf gcghgfa `gc Jmtva la1  j

^rgmoa `g mahprj hês cas ijsas amjsoafj`as

 d

@ogrgfmoj gfrg gc prgmoa `g `g vgfj y gc prgmoa ` `g g mahp mahprj rj

  m ]uhj `gc prgmoa `g mahprj hês cas oofgrgsgs fgrgsgs par cj fjfmojmoýf fjfmojmoýf  `

^rgmoa `g mahprj hgfas jhartzjmoýf

±J quï gs oiujc gc af`a `g hjfoadrj1  j

Jmtva la - Jmtva mormucjfg

 d

^jsova la + ^jsova mormucjfg

 m

Jmtva mormucjfg - ^jsova mormucjfg

 `

Jmtva la + Jmtva mormucjfg

 

MGFPTA OFMJ OFEATHJPOMJ MAFPJDCG PG] MAFPJDOCO@J@ OF]PTWMPAT< JCUJTA @G MJ]PTA

±Zuï sg jfaj gf gc `gdg1  j

Cas juhgfas `g v vjcar jcar `g cjs cjs mugfjs `g jmtva

 d

Cjs `oshofumoafgs `g vjcar `g cjs mugfjs `g jmtva

 m

Cas juhgfas `g vjcar `g cjs mugfjs `g pjsova

 `

Cas juhgfas `g vjcar `g cjs mugfjs `g fga pjrohafojc

]gújcj muêc `g cjs soiuogfgs rjsgs gs vgr`j`grj  j

Gc jmtva soghprg gs supgroar jc pjsova

 d

Gc `gdg `g ufj mugfj tgfg qug suhjr suhjr ca hosha qug gc bjdgr

 m

Gc jmtva tgfg qug suhjr cas hosha qug gc pjsova

 `

Gc jmtva hês gc f fga ga p pjrohafojc jrohafojc gs oiu oiujc jc qu qug g gc pjsova