CONTA Flashcards by Gustavo Ramírez Pujol | Brainscape

Q

ROTACION DE CUENTAS POR COBRAR

A

VENTAS NETAS A CREDITO/PROMEDIO DE CUENTAS POR COBRAR

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Q

DIAS PROMEDIO DE COBRANZA

A

365/ ROTACION DE CUENTAS POR COBRAR

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Q

ROTACION DE INVENTARIOS

A

COSTO DE VENTAS /PROMEDIO DE INVENTARIOS

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Q

DIAS DE PERMANENCIA EN INVENTARIO

A

365/ ROTACION DE INVENTARIOS

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Q

ROTACION DE CUENTAS POR PAGAR

A

COSTO DE VENTAS / PROMEDIO DE CUENTAS POR PAGAR

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Q

DIAS PARA PAGAR

A

365/ROTACION DE CUENTAS POR PAGAR

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Q

CICLO OPERATIVO

A

DIAS DE CUENTAS POR PAGAR + DIAS DE INVENTARIO

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Q

CICLO FINANCIERO

A

CICLO OPERATIVO - DIAS DE CUENTAS POR PAGAR

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Q

RAZON CIRCULANTE

A

ACTIVO CIRCULANTE / PASIVO CORTO PLAZO

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Q

PRUEBA DEL ACIDO

A

EFECTIVO + INVERSIONES + CUENTAS POR COBRAR / PASIVO CORTO PLAZO

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Q

ROTACION DE ACTIVOS

A

VENTAS NETAS / PROMEDIO DE ACTIVOS

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Q

RETORNO DE ACTIVOS

A

UTILIDAD NETA / PROMEDIO DE ACTIVOS

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Q

RETORNO DE CAPITAL CONTABLE

A

UTILIDAD NETA/ PROMEDIO CC

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Q

MARGEN BRUTO

A

UTILIDAD BRUTA / VENTAS NETAS

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Q

MARGEN DE OPERACION

A

UTILIDAD DE OPERACION / VENTAS NETAS

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Q

MARGEN NETO

A

UTILIDAD NETA / VENTAS NETAS

Q

APALANCAMIENTO

A

PASIVO TOTAL / ACTIVO TOTAL

Q

ENDEUDAMIENTO

A

PASIVO TOTAL / CAPITAL CONTABLE

Q

CAPITAL TRABAJO

A

ACTIVO CIRCULANTE - PASIVO CORTO PLAZO