Professional Documents
Culture Documents
CREDITOR
Called credit balance to that which is to the credit of a credit or account, and is
a positive amount; on the contrary, it is known as debtor to the amount in red
balance, but has not given in to.
ACTIVO- ACTIVE
Un "activo" es aquello que pone dinero en su bolsillo.1 beneficios. Los activos de las empresas
varan de acuerdo con la naturaleza de la actividad desarrollada
Es el conjunto de bienes econmicos, derechos a cobrar que posee un comerciante o una
empresa y aquellas erogaciones que sern aprovechadas en ejercicios futuros.
ACTIVE
An "asset" is something that puts money in your bolsillo.1 benefits. The assets
of companies vary according to the nature of the activity
It is the set of economic goods, which owns rights to charge a merchant or a
business and those expenses that will be exploited in future years
PASIVO- PASSIVE
El pasivo son las deudas que la empresa posee, se recogen las obligaciones y
representa lo que se debe a terceros: pagos a bancos, salarios, proveedores,
impuestos...
Pasivo exigible: las deudas que la empresa posee frente a terceros y deben
devolverse a proveedores, bancos u otros acreedores.
PASSIVEThe liabilities are debts that the company has, the obligations are collected and
represents what is owed to third parties: payments to banks, salaries,
suppliers, taxes ...
liabilities: debts that the company has against third parties and must be
returned to suppliers, banks or other creditors
CAPITAL
CAPITAL
Capital, from the point of annual and monthly financial terms, also called
financial capital is all money that has not been consumed by its owner, but has
been saved and transferred to a financial market in order to obtain an income
the capital.
Patrimonio- HERITAGE
REALIZABLE
materials and personal accounts designed to transform cash, goods or services
as a result of the normal running of the company.
It is subdivided into realizable in the short and long term
GROSS PROFIT
Utility word we understand the interest or benefit you get from something.
We can make a first distinction between:
Total Utility is the utility that provides the amount consumed of a good.
Marginal utility, which refers to the increase that occurs in the total utility by
consuming the last unit of that good.
RESERVA- RESERVATION
Las reservas son beneficios obtenidos por la empresa y que no han sido
distribuidos entre sus propietarios. Pero este concepto solamente es vlido
desde una perspectiva amplia, ya que se puede hacer una subdivisin de las
distintas clases de reservas en funcin de su origen.
RESERVATION
Reservations are profits made by the company and which have not been
distributed to their owners. But this concept is only valid from a broad
perspective, since you can make a subdivision of the different kinds of reserves
depending on their origin.
IMPUESTO - TAX
RENTA - RENT
Incremento neto de riqueza. Todo ingreso que una persona fsica o jurdica
percibe y que puede consumir sin disminuir su patrimonio. Diferencia entre los
ingresos y los gastos necesarios para su obtencin. Se utiliza con frecuencia de
forma impropia para hacer referencia a los ingresos obtenidos, en concepto de
sueldos y salarios, alquileres, rendimientos del capital, etctera, sin deducir
previamente los gastos que su obtencin comporta.
RENT
Net increase in wealth. Any income that a natural or legal person perceives and
can consume without diminishing their heritage. Difference between income
MATERIA: MODULO
SECCION: D