PiG i Balanç Flashcards

1
Q

Amortización acumulada

A

-A

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2
Q

Aplicaciones informáticas

A

A

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3
Q

Arrendamientos y cánones

A

G

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4
Q

Bancos

A

A

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5
Q

Capital Social

A

PN

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6
Q

Clientes

A

A

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7
Q

Clientes de dudoso cobro

A

A

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8
Q

Compras de Mercaderías

A

G

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9
Q

Elementos de transporte

A

A

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10
Q

Deterioro de valor de créditos por operaciones comerciales

A

-A

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11
Q

Deudas por efectos descontados

A

P

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12
Q

Efectos comerciales descontados

A

A

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13
Q

Efectos comerciales en cartera

A

A

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14
Q

Efectos comerciales impagados

A

A

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15
Q

Fianzas constituidas a L.P.

A

A

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16
Q

Gastos anticipados

A

A

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17
Q

H.P. acreedora por retenciones practicadas

A

P

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18
Q

H.P. deudora por IVA

A

A

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19
Q

H.P. IVA repercutido

A

P

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20
Q

H.P. IVA soportado

A

A

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21
Q

Intereses de deudas

A

G

22
Q

Intereses por descuento de efectos

A

G

23
Q

Inversiones financieras a C.P. en Instrumentos de Patrimonio

A

A

24
Q

Mercaderías

A

A

25
Q

Equipos para procesos de información

A

A

26
Q

Organismos de la Seguridad Social, acreedores

A

P

27
Q

Otros gastos financieros

A

G

28
Q

Otros servicios

A

G

29
Q

Préstamos a C.P. con entidades de crédito

A

P

30
Q

Primas de seguros

A

G

31
Q

Proveedores

A

P

32
Q

Publicidad, propaganda y relaciones públicas

A

G

33
Q

Reserva legal

A

PN

34
Q

Reservas voluntarias

A

PN

35
Q

Seguridad Social a cargo de la empresa

A

G

36
Q

Sueldos y Salarios

A

G

37
Q

Suministros

A

G

38
Q

Transportes de ventas

A

G

39
Q

Ventas de Mercaderías

A

I

40
Q

Construcciones

A

A

41
Q

Deterioro de valor de productos acabados

A

-A

42
Q

Maquinaria

A

A

43
Q

Primeras materias

A

A

44
Q

Otros tributos

A

G

45
Q

Pérdidas procedentes del inmovilizado intangible

A

G

46
Q

Rápels por compras

A

-G

47
Q

Rápels sobre ventas

A

-I

48
Q

Reparaciones y conservación

A

G

49
Q

Terrenos y bienes naturales

A

A

50
Q

Trabajos realizados por otras empresas

A

G

51
Q

Tesorería

A

A

52
Q

Devolución de ventas

A

-I