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1. Qu tipo de ajuste ocurre cuando se cobra o paga efectivo, pero el ingreso o gasto relacionado no es declarable en el perodo actual?

1. Qu tipo de ajuste ocurre cuando se cobra o paga efectivo, pero el ingreso o gasto relacionado no es declarable en el perodo actual?

a. aplazamiento

b. devengo

C. estimar

d. desecho

2. Los salarios adeudados pero an no pagados son un ejemplo de cul de los siguientes?

a. gasto acumulado

b. ingresos devengados

C. gasto diferido (gasto pagado por adelantado)

d. ingresos diferidos (ingresos no devengados)

3. Cul de los siguientes desglosa la informacin financiera de la empresa en perodos de tiempo especficos y puede cubrir un mes, un trimestre, un semestre o un ao completo?

a. perodo contable

b. perodo anual

C. perodo mensual

d. periodo fiscal

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