Comenzado el viernes, 9 de octubre de 2015, 16:17

Estado Finalizado
Finalizado en viernes, 9 de octubre de 2015, 16:52
Tiempo empleado 35 minutos 28 segundos
Puntos 8,0/20,0
Calificación 60,0 de 150,0 40!"

Pregunta 1

#ncorrecta
$unt%a 0,0 sobre 1,0
&arcar 'regunta

Enunciado de la pregunta

(a cuenta #ngresos )ecibidos 'or antici'ado es una cuenta de*

+eleccione una:
a* ctivo

 b* #ngresos

c* $atrimonio

d* $asivo

Retroalimentación

(a res'uesta correcta es: $asivo

Pregunta 2

#ncorrecta
$unt%a 0,0 sobre 1,0
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Enunciado de la pregunta

(a com'a-.a , vendi en el mes de marzo 10*000 unidades a 5*000 cada unidad, de
las cuales el 40! ue de contado  el 60! a crdito* dems incurri en los siguientes
costos  gastos durante marzo: costo de la mercanc.a vendida ue el 80! de las ventas  los
gastos de administracin re'resentaron un 20! de la utilidad bruta, los gastos de ventas
re'r
re'res
esent
entar
aron
on un 45! de la util
utilida
idad
d brut
brutaa ul
ul ue
ue la util
utilid
idad
ad o'er
o'erac
acio
ional
nal del ente
ente
econmico 'ara el mes de marzo*
+eleccione una:
a* 22*500*000

 b* 3*500*000

c* 10*000*000

d* 16*500*000

Retroalimentación

(a res'uesta correcta es: 3*500*000

Pregunta 

#ncorrecta
$unt%a 0,0 sobre 1,0
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Enunciado de la pregunta

+e com'ra un ve.culo 'or 62*000*000 el 1; de <ulio del a-o 200=, >l valor neto del
ve.culo al 30 de diciembre del a-o 200= es de*
+eleccione una:
a* 55*800*000

 b* 55*000*000
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d* 48*000*000

Retroalimentación

(a res'uesta correcta es: 55*800*000

Pregunta 4

orrecta
$unt%a 1,0 sobre 1,0
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Enunciado de la pregunta

(a de'reciacin 'ara 144 d.as de e?ui'os de oicina ?ue tienen un valor de'reciable de
42*000*000 es*
+eleccione una:
a* 1*680*000

corres'onde a la de'reciacin, teniendo en cuenta una vida %til de 10 a-os

 b* 1*860*800

c* 1*750*000

d* 1*575*000

Retroalimentación

(a res'uesta correcta es: 1*680*000

Pregunta !

#ncorrecta
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&arcar 'regunta

Enunciado de la pregunta

(as cuentas de 'roveedores, @is'onible  Abligaciones laborales se consideran cuentas del

$asivo*
+eleccione una:
a* Falso

 b* Ber
Berdadero*
dadero*

Retroalimentación

(a res'uesta correcta es: Falso

Pregunta 6

#ncorrecta
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Enunciado de la pregunta

(a utilidad bruta en ventas, resulta de la resta de los ingresos o'eracionales netos  los
gastos no o'eracionales*
+eleccione una:
a* Falso

 b* Ber
Berdadero*
dadero*
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Pregunta "

#ncorrecta
$unt%a 0,0 sobre 1,0
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Enunciado de la pregunta

>s la re'res
re'resent
entaci
acin
n inanci
inanciera
era de un recurs
recurso
o obteni
obtenido
do 'or el ente
ente econm
econmico
ico como
como
resultado de eventos 'asados, de cua utilizacin se es'era ?ue luan a la em'resa
 beneicios econmicos uturos* >sta deinicin 'ertenece a:
+eleccione una:
a* $asivo*

 b* $atrimonio*

c* ctivo*

d* >stado de resultados*

Retroalimentación

(a res'uesta correcta es: ctivo*

Pregunta #

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+eleccione una:
a* 20*375*000

 b* 20*250*000

c* 20*037*500

d* 21*550*000

Retroalimentación

(a res'uesta correcta es: 21*550*000

Pregunta $

#ncorrecta
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Enunciado de la pregunta

(as valori
valorizac
zacion
iones
es de las 'ro'ie
'ro'iedad
dades,
es, deben
deben ser registra
registradas
das 'or 'artid
'artidaa doble
doble en las
siguientes cuentas*
+eleccione una:
a* ctivo valorizaciones, 'asivo dierido

 b* ctivos intangibles,

intangibles, su'ervit ganado*

c* ctivos 'ro'iedades, 'asivos estimados

d* ctivo valorizaciones, su'ervit valorizaciones

Retroalimentación
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#ncorrecta
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Enunciado de la pregunta

>n el estado de cambio en la situacin inanciera, la uentes de ondos se dan 'or*

+eleccione una:
a* umento del 'asivo, aumento del 'atrimonio, 'erdida del e<ercicio*

 b* @isminucin de 'asivo, disminucin del activo, utilidad del e<ercicio*

c* umento del 'asivo, disminucin del activo, utilidad del e<ercicio

d* $erdida del e<ercicio, disminucin del activo, aumento del 'asivo*

Retroalimentación

(a res'uesta correcta es: umento del 'asivo, disminucin del activo, utilidad del e<ercicio

Pregunta 11

orrecta
$unt%a 1,0 sobre 1,0
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 b* uando se genera la obligacin de 'agar

omo la contabilidad en olombia  en la maor.a del mundo" se lleva 'or causacin  no

 'or el mtodo de ca<aG, todas las obligaciones  derecos se deben registrar cuando esa
obligacin o ese dereco se 'resente
c* uando 'or moratoria en el 'ago, venga el cobro <udicial*

d* Eo se 'aga asta cuando venga la cuenta de cobro de la entidad a ?uien se le debe*

Retroalimentación

(a res'uesta correcta es: uando se genera la obligacin de 'agar 

Pregunta 12

orrecta
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Enunciado de la pregunta

?uellos
?uellos ?ue se 're'aran 'ara satisacer
satisacer necesidades
necesidades es'ec.icas
es'ec.icas de ciertos usuarios de la
inormacin contable*
+eleccione una:
a* Dalance general
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Pregunta 1

orrecta
$unt%a 1,0 sobre 1,0
&arcar 'regunta

Enunciado de la pregunta

(a em'resa $ilos com'ra mercanc.as 'or valor de 4*200*000, teniendo en cuenta ?ue el
#B e?uivale a una taria del 16!  la retencin en la uente de 2*5!, el valor del #B  la
retencin en la uente ser de*
+eleccione una:
a* #B 390*000  )H> FH> 12*500

 b* #B
#B 425*340  )H>
)H> FH> 115*000
115*000

c* #B 672*000  )H> FH> 105*000

+e li?uida la retencin en la uente sobre el valor antes de #B

d* #B 672*000  )H> FH> 170*520

Retroalimentación

(a res'uesta correcta es: #B 672*000  )H> FH> 105*000

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>s el estado ?ue inorma la dierencia entre los ingresos  los gastos /o costos en un
 'er.odo determinado es*
+eleccione una:
a* >l >stado de resultados*

 b* >l balance general*

c* >l de cambios en el 'atrimonio*

d* >l lu<o de eectivo*

Retroalimentación

(a res'uesta correcta es: >l >stado de resultados*

Pregunta 1!

#ncorrecta
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Enunciado de la pregunta

$ara eectos del #B, se consideran bienes e=cluidos, los ?ue estn gravados con taria
cero*
+eleccione una:
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&arcar 'regunta

Enunciado de la pregunta

(as oras e=tras diurnas, se li?uidan con un recargo del 75! sobre el valor de la ora
ordinaria*
+eleccione una:
a* Falso

 b* Ber
Berdadero
dadero

Retroalimentación

(a res'uesta correcta es: Falso

Pregunta 1"

orrecta
$unt%a 1,0 sobre 1,0
&arcar 'regunta
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Retroalimentación

(a res'uesta correcta es: (a 'rovisin, de'reciacin, amortizacin  causacin

Pregunta 1#

#ncorrecta
$unt%a 0,0 sobre 1,0
&arcar 'regunta

Enunciado de la pregunta

(a 'rovisin mensual 'or conce'to de cesant.as 'or 'arte del em'leador ser*
+eleccione una:
a* 4,16!

 b* 9!
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(a com'a-.a , al 31 de marzo 'resenta la siguiente inormacin: Donos en circulacin

5*36
5*360*0
0*000
00 #nven
#nventa
tari
rio
o de merca
mercanc
nc.a
.ass 3*72
3*720*
0*000
000 'orte
'ortess soci
social
ales
es 14
14*5
*500*
00*00
0000
Abliga
Abligacio
ciones
nes inanci
inancieras
eras corto
corto 'lazo*
'lazo* 2*815*
2*815*000
000 a<a
a<a 99
995*00
5*0000 @eudor
@eudores
es cliente
clientess
7*210*000 'roveedores 3*890*000 )eservas 550*000 Ctilidades del e<ercicio 1*105*000
#nvers
#nversion
iones
es cdtIs
cdtIs 3*200*0
3*200*000
00 Flota
Flota  e?ui'o
e?ui'o de trans'
trans'ort
ortee 18
18*320
*320*000
*000 @e'rec
@e'reciaci
iacin
n
acumulada 5*225*000 @etermine el im'orte total del 'atrimonio
+eleccione una:
a* 17*150*000*

 b* 16*155*000

>s la suma de las cuentas del 'atrimonio

c* 17*320*000

d* 12*065*000

Retroalimentación

(a res'uesta correcta es: 16*155*000

Pregunta 20
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>l balance general est constituido 'or los elementos de la ecuacin contable, ctivo
e* a 'asivo ms 'atrimonio*

Retroalimentación

(a res'uesta correcta es: $atrimonio, $asivo, activo