25 DEFINICONES DE TEMAS DE

CONTABILIDAD

1. INTANGIBLE ASSETS : ARE

THOSE THAT DO NOT HAVE A

CORPOREAL NATURE, THAT IS,

CANNOT BE SEEN OR TOUCHED

AND IS CHARACTERIZED BY A NON-

MONETARY ASSET.

2. TARIFF : TAX TO BE PAID BY

REASON OF THE IMPORTATION

OR EXPORTATION OF GOODS.

3. TONNAGE OF CASE : IS THE ANALYSIS OFCASH TRANSACTIONS OVER A CERTAINPERIOD, IN ORDER TO CHECK IF IT HASPOSTED ALL CASH RECEIVED AND THEREFORETHE BALANCE WHICH GIVES THIS ACCOUNTCORRESPONDS TO WHAT IS PHYSICALLY BOXIN CASH, CHECKS OR VOUCHERS

4. AUDIT: A REVIEW OF PROCESSES

AND ECONOMIC ACTIVITIES OF AN

ORGANIZATION TO CONFIRM IF

THEY CONFORM TO THE LAWS SET

BY CRITERIA OR GOOD.

5. Self-financing’s The mechanism

by which a person or a company

obtain resources for a specific

project that can be purchase

goods and services, pay.

6. RESULTS GENERAL’S :THE

FINANCIAL CONDITION OF A

COMPANY AT ANY GIVEN TIME.

7. STOCK EXCHANGE’S : AMARKET IN WHICH THEAPPLICANTS ARE CONTACTEDCAPITAL AND FINANCIALENTITIES, THIS CAN BE APHYSICAL OR VIRTUAL PLACE.

8. FIXED CAPITAL: CAPITALASSETS ARE INVOLVED IN THEPRODUCTION PROCESS OF THECOMPANY WITHOUT NECESSARILYCONSUMED IN THE PROCESS ORAT LEAST ONE CYCLE OF THESAME.

9. PORTFOLIO. DEBTS ARE THAT

CUSTOMERS HAVE WITH OUR

COMPANY, AND ARE ORIGINATED

IN THE SALES MADE ON CREDIT

OR POPULARLY KNOW THEM,

BOUGHT ON CREDIT SALES.

10.CHEQUE: IS A PAYMENT ORDER

PUT IN WRITING THAT ALLOWS THE

PERSON RECEIVING THE CHARGE A

CERTAIN AMOUNT OF MONEY THAT IS

PROVIDED FOR IN THE DOCUMENT AND

IT SHOULD BE AVAILABLE IN THE BANK

ACCOUNT OF WHOEVER ISSUED.

11. ACCOUNTING CYCLE: IS THE PERIOD

OF TIME THAT A COMPANY PERFORMED

SYSTEMATICALLY AND

CHRONOLOGICALLY THE ACCOUNTING

AND RELIABLY REFLECTING THE TRUE

IMAGE OF THE ACTIVITY.

12. CUSTOMER: PERSON WHO

ACCESSES A PRODUCT OR SERVICE

FROM A PAYMENT FOR A SPECIFIC

BENEFIT

13. PURCHASE: IS A TRADE IN

WHICH MONEY IS THE MEDIUM OF

EXCHANGE WHICH THE BUYER'S

PRODUCTS ARE CHANGED.

14. CONSIGNMENT: SUM OFMONEY OR SECURITIES THATTHE DEBTOR MAKES A PUBLICHOUSING WHEN YOUR CREDITORCAN NOT OR WILL NOTRECEIVE.

15. CONTRA ACCOUNT:. THIS

IS AN ACCOUNT THAT HAS

TWO FEATURES ONE

ACCOMPANIES THE OTHER

ACCOUNT; YOUR BALANCE IS

THE OPPOSITE OF THE

COMPANION ACCOUNT.

16. CONTRACT: IS EITHER WRITTEN IN

COMMON BETWEEN TWO OR MORE

PEOPLE IN WHICH RIGHTS AND DUTIES

ARE SET FORTH IN THE PARTIES AGREE

WHICH DETERMINES AND REGULATES

THE PURPOSE OR ACT MADE A VERBAL

AGREEMENT TO.

17. CASH FLOW: ARECHANGES IN INPUTS ANDOUTPUTS OR CASH, AT AGIVEN PERIOD FOR ACOMPANY.

18. EXPENDITURE: INVESTMENT

REQUIRED TO MANAGE THE COMPANY

OR BUSINESS MAY ALSO BE SAID OUT

OF MONEY A PERSON, COMPANY

MUST PAY FOR AN ITEM OR SERVICE.

19. INCIDENCE: CIRCUMSTANCE OR

SECONDARY EVENT THAT OCCURS IN

THE DEVELOPMENT OF A BUSINESS

OR BUSINESS, BUT CAN INFLUENCE

THE FINAL RESULT.

20. INFLATION: IS THE INCREASE IN

MARKET PRICES OVER A PERIOD OF

TIME USUALLY ONE YEAR.

• 21. MONOPOLY: OCCURS

WHEN A PERSON OR ENTITY

CONTROLLING PRODUCTION

QUANTITY AND PRICE OF A

SERVICE

• 22. COIN: THE PRODUCT IS

NAMED GENERAL SERVING

BROKER AND TO WHICH ALL

PRICES REFER.

22. MONEDA: SE LLAMA ASÍ EL

PRODUCTO QUE SIRVE DE

INTERMEDIARIO GENERAL Y AL

CUAL SE REFIEREN TODOS LOS

PRECIOS.

23. PAGARE: UN DOCUMENTO QUECONTIENE LA PROMESA DE UNAPERSONA DE QUE PAGARÁ A UNASEGUNDA PERSONA BENEFICIARIA UNASUMA DETERMINADA DE DINERO EN UNDETERMINADO PLAZO DE TIEMPO.

23. NOTE: A DOCUMENT CONTAINING A

PROMISE TO PAY A PERSON TO A

SECOND BENEFICIARY A SUM OF MONEY

WITHIN A CERTAIN PERIOD OF TIME.

24. Accounting: System adapted

to track and reason in public and

private offices.

24. CONTABILIDAD: SISTEMA

ADOPTADO PARA LLEVAR LA

CUENTA Y RAZÓN EN LAS

OFICINAS PÚBLICAS Y

PARTICULARES.

25. LEARANCE: FULL PAYMENTOF A DEBT OR ACCOUNT. Y ORSALE AT A VERY LOW PRICE OFA COMMODITY FOR REMOVAL,BANKRUPTCY REFORM,TRANSFER OF PROPERTY.