Los informes financieros

 

LOS INFORMES FINANCIEROS es un resumen de los saldos financieros y refleja las entidades  Activos, pasivos y patrimonio de propiedad..

COMPRENDER UN BALANCE EN la contabilidad financiera  o un saldo o COMPRENDER UN BALANCE SHEET es un resumen de los saldos financieros de una persona u organización, ya sea una propiedad exclusiva, una sociedad comercial, una corporación, una sociedad limitada privada u otra organización como el Gobierno o una entidad sin fines de lucro. Los activos,  pasivos  y patrimonio de propiedad se enumeran a partir de una fecha específica, como el final de su ejercicio. UN  CAMBIO DE UN BALANCE SE describe a menudo como una “instantánea de la condición financiera de una empresa”. De los cuatro estados financieros básicos, la  comprensión de un balance es la única declaración que se aplica a un único punto en el momento del año calendario de una empresa.

Una empresa estándar LOS INFORMES FINANCIEROS tiene dos caras: activos a la izquierda y financiación a la derecha, que a su vez tiene dos partes; pasivos y capital de propiedad. Las principales categorías de activos suelen enumerarse primero, y normalmente en orden de liquidez. Los activos son seguidos por los pasivos. La diferencia entre los activos y los pasivos se conoce como patrimonio o los activos netos o el valor neto o capital de la empresa y, de acuerdo con la ecuación contable, el valor neto debe ser igual a activos menos pasivos.

Otra forma de ver la ecuación LOS INFORMES FINANCIEROS es que los activos totales equivalen a pasivos más el capital del propietario. Al examinar la ecuación de esta manera se muestra cómo se financiaron los activos: ya sea mediante el préstamo de dinero (responsabilidad) o mediante el uso del dinero del propietario (patrimonio o patrimonio de los accionistas).  La comprensión de un balancese presenta generalmente con activos en una sección y pasivos y patrimonio neto en la otra sección con las dos secciones “equilibrio”.

Una empresa que opera enteramente en efectivo puede medir sus beneficios retirando todo el saldo bancario al final del período, más cualquier efectivo en la mano. Sin embargo, muchas empresas no se pagan inmediatamente; acumulan inventarios de bienes y adquieren edificios y equipos. En otras palabras: las empresas tienen activos y por lo tanto no pueden, incluso si quieren, convertirlos inmediatamente en efectivo al final de cada período. A menudo, estas empresas deben dinero a los proveedores y a las autoridades fiscales, y los propietarios no retiran todo su capital original y sus beneficios al final de cada período. En otras palabras, las empresas también tienen pasivos.

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Contadores Públicos cerca de mí en Miami

Los contadores públicos en Miami en el contexto mundial se efectúan, de manera normal, transacciones que afectan la administración de recursos escasos a todos los niveles. Surge así, la necesidad de un contador que los optimice, mediante el diseño, administración y dictamen de sistemas de información financiera, que apoyen el proceso de toma de decisiones con un enfoque global y estratégico en un ambiente de alta competencia.

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