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Pasivo: representa las deudas y obligaciones con las que una empresa financia su
actividad y le sirve para pagar su activo. También se conoce con el nombre de estructura
consecución de un beneficio económico con el desarrollo de una actividad particular. Esta unidad
productiva puede contar con una sola persona y debe buscar el lucro y alcanzar una serie de
a los socios o propietarios". Así pues, el gasto será el consumo que se efectúa de algún recurso
que hace que se incremente la pérdida o que disminuya el beneficio, y que por tanto produce un
personas que se dedican a comprar y/o vender bienes o servicios. El término comercio, por su
parte, puede hacer mención a esta actividad o al espacio físico donde se desarrolla.
tipo de mensaje. Sin embargo, su definición varía según la disciplina o el enfoque desde el cual
se la piense.
nuevos inversores. Se dice que las obligaciones son títulos negociables debido a que se enmarcan
Ingresos: Un ingreso es toda aquella ganancia que se recibe por la venta de un bien o
obligaciones con los que una persona, grupo de personas o empresa cuenta y los cuales emplea
para lograr sus objetivos. En ese sentido, se pueden entender como sus recursos y el uso que se
les da a estos. Los elementos que forman parte de un patrimonio pueden considerarse como
cabo todos los procesos relativos a notificar, cuantificar y comprobar los registros de las
recursos que han sido necesarios para poder producir productos o prestar servicios, también se
pueden hacer cálculos con costes presupuestados en base de previsiones sobre periodos futuros.
NIT: Es un número único que sirve para identificar a cada uno de los contribuyentes en
las diferentes cuestiones tributarias, cambiarias y aduaneras a las que están obligados. Dice
Es el obligado frente a la hacienda pública, por haber realizado algún acto que genera el deber
Capital: Se caracteriza por tener bienes durables que se destinan a la fabricación de otros
bienes o servicios, por ejemplo, el capital de un panadero sería el horno ya que le entregara
contabilidad, de tal forma de llevar una bitácora de cada operación realizada. Cada movimiento
company. Any company in the development of its activity carries out purchase, sale, financing
operations as a result of these activities, its assets vary and obtains a profit or a loss.
problems, as well as the undertaking of options that can substantially modify the course of
events.
Passive: represents the debts and obligations with which a company finances its activity
and serves to pay its assets. It is also known by the name of financial structure, financial capital,
an economic benefit through the development of a particular activity. This productive unit may
have only one person and must seek profit and achieve a series of objectives established in its
formation.
Expenses: Expenses are defined as "decreases in the net worth of the company, whether
liabilities, provided that they are not considered as distributions, monetary or otherwise, to
partners or owners". Thus, the expense will be the consumption of a resource that increases the
loss or decreases the profit, and therefore produces a decrease in the net worth.
Commercial: Commercial is an adjective that refers to what is related to commerce or to
people who are engaged in buying and/or selling goods or services. The term commerce, on the
other hand, can refer to this activity or to the physical space where it takes place.
who extract knowledge from it. In other words, it is a series of knowledge that is communicated,
shared or transmitted and therefore constitutes some kind of message. However, its definition
governments put into circulation as a tool to finance themselves by attracting new investors.
Debentures are said to be negotiable securities because they are framed within a regulated and
competitive market.
Income: Income is any gain received from the sale of a good or service, which is
Equity: In the economic sphere, equity is the set of assets, rights and obligations that a
person, group of persons or company has and which it uses to achieve its objectives. In this
sense, it can be understood as its resources and the use to which they are put. The elements that
Public: Public accounting is the part or branch of accounting dedicated to the recording,
rendering and auditing of the economic and financial operations carried out by the public
administration. Public accounting is therefore responsible for carrying out all the processes
related to reporting, quantifying and verifying the records of the economic activities carried out
that have been necessary to be able to produce products or provide services, calculations can also
NIT: It is a unique number that serves to identify each of the taxpayers in the different
tax, exchange and customs matters to which they are obliged. It says tax identification number.
Taxpayers: It is the person or entity that has the obligation to pay a tax. It is the obligor
before the public treasury, for having carried out some act that generates the duty to pay a fee.
Capital: It is characterized by having durable goods that are used for the manufacture of
other goods or services, for example, the capital of a baker would be the oven since it will
accounting books, in such a way as to keep a log of each operation carried out. Each movement
is recorded in two accounts, showing the use and origin of the resources.
Referencias bibliográficas.
(2017,15diciembre).EstrategiayFinanzas. https://ajuntament.barcelona.cat/estrategiaifinances/
es/%C2%BFqu%C3%A9-son-los-costes
Roldán, P. N. (2022, 24
noviembre). Economipedia. https://economipedia.com/definiciones/capital.html