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Contb. Financiera II

TEMA 4

QuestionAnswer
Fianza constituida Igual que las recibidas - Gastos anticipados - Arrendamientos y cánones Al recibir fianza: Banco a Fianzas constituidas c/p Pérdidas de gestión corriente (si no me devuelven)
Venta aplazada de inmovilizado (fórmula) Vi = descontando pagos futuros (si nos dan TIE) Vi = Pvcontado + "IVA" + Costes - Po - Pvcontado = VR Pventa + "IVA" = Po + nº letras * N * VC = Padq - AAIM
Venta aplazada de inmovilizado (asientos) AAIM a (Padq) Inm Banco (Po, G) HP IVA rep Crédito x enajenación l/p "Pérdida procedente inm" "Bº " "DETERIORO"
Préstamos sin intereses (A empleado) Crédito l/p al personal a Banco GASTO ANTICIPADO 31/12(TIE): Crédito l/p al personal a Iº crédito (=Q) Otros Gastos sociales a Gasto anticipado (=Q)
Préstamos sin interés (a socios) Crédito l/p socios a Banco RESERVAS VOL.
Préstamos sin interés (a filial) Crédito l/p a Banco INV. en i.p entre partes vinculadas
Created by: luciacrespo
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