PiG i Balanç Flashcards by Rodrigo Alcázar

Q

Amortización acumulada

A

-A

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Q

Aplicaciones informáticas

A

A

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Q

Arrendamientos y cánones

A

G

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Q

Bancos

A

A

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Q

Capital Social

A

PN

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Q

Clientes

A

A

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Q

Clientes de dudoso cobro

A

A

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Q

Compras de Mercaderías

A

G

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Q

Elementos de transporte

A

A

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Q

Deterioro de valor de créditos por operaciones comerciales

A

-A

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Q

Deudas por efectos descontados

A

P

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Q

Efectos comerciales descontados

A

A

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Q

Efectos comerciales en cartera

A

A

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Q

Efectos comerciales impagados

A

A

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Q

Fianzas constituidas a L.P.

A

A

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Q

Gastos anticipados

A

A

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Q

H.P. acreedora por retenciones practicadas

A

P

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Q

H.P. deudora por IVA

A

A

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Q

H.P. IVA repercutido

A

P

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Q

H.P. IVA soportado

A

A

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Q

Intereses de deudas

A

G

Q

Intereses por descuento de efectos

A

G

Q

Inversiones financieras a C.P. en Instrumentos de Patrimonio

A

A

Q

Mercaderías

A

A

Q

Equipos para procesos de información

A

A

Q

Organismos de la Seguridad Social, acreedores

A

P

Q

Otros gastos financieros

A

G

Q

Otros servicios

A

G

Q

Préstamos a C.P. con entidades de crédito

A

P

Q

Primas de seguros

A

G

Q

Proveedores

A

P

Q

Publicidad, propaganda y relaciones públicas

A

G

Q

Reserva legal

A

PN

Q

Reservas voluntarias

A

PN

Q

Seguridad Social a cargo de la empresa

A

G

Q

Sueldos y Salarios

A

G

Q

Suministros

A

G

Q

Transportes de ventas

A

G

Q

Ventas de Mercaderías

A

I

Q

Construcciones

A

A

Q

Deterioro de valor de productos acabados

A

-A

Q

Maquinaria

A

A

Q

Primeras materias

A

A

Q

Otros tributos

A

G

Q

Pérdidas procedentes del inmovilizado intangible

A

G

Q

Rápels por compras

A

-G

Q

Rápels sobre ventas

A

-I

Q

Reparaciones y conservación

A

G

Q

Terrenos y bienes naturales

A

A

Q

Trabajos realizados por otras empresas

A

G

Q

Tesorería

A

A

Q

Devolución de ventas

A

-I