viernes, 10 de febrero de 2012

2º. La contabilidad en inglés.

Ya sabéis que me encanta proponeros actividades en inglés, incluso son parte del contenido de la economía de 1º, aunque en 2º, por las exigencias del programa, lo dejamos un poco de lado. Pero hoy he encontrado este resumen de la contabilidad en inglés, que os dejo aquí por si alguien lo quiere cotillear y aprender algún término de contabilidad en inglés. Incluye un ejercicio de balance que podéis hacer:


􀀉 Accounting is the information system that measures business activities, processes data into reports, and communicates results to decision makers.

􀀉 The balance sheet shows a firm´s financial position at the end of an accounting period. It classifies items between assets (uses of funds) and liabilities&shareholders´ funds (sources of funds).

The Accounting Equation:

Economic Resources = Claims to Economic Resources
Assets = Shareholders´ funds + Liabilities

Assets (the economic resources of a business that are expected to produce a benefit in the future).

Non-current assets: long-term resources used to provide goods or services, rather than to be sold in the normal course of business. They include intangible (patents), tangible (machinery, computers, buildings, land..) and other long-term assets (financial assets...).

Depreciation is calculated and deducted from most of these assets, which represents the loss in value resulting from the use of the asset during the period. 

Current assets: An asset that is expected to be converted to cash, sold, or consumed during the next 12 months. Such assets classes are: inventory (raw materials, work-in-process goods and completely finished goods), accounts receivable (debtors: sales are made on credit and the firm receives a promise for future payment; short-term investments...) and cash and cash equivalents.

Shareholders´ funds (“insider claims”. Amounts provided directly or indirectly by the owners of the business, shown under the heading “capital and reserves”).

Liabilities ( “outsider claims”. They are economic obligations (debts) payable to outsiders.)

Non-current liabilities: A debt due to be paid after one year. They include bond repayments and other items due in more than one year.

Current liabilities: A debt due to be paid within one year, such as short term debt, accounts payable (creditors: the promise to pay a debt arising from a credit purchase) , and other debts.

Exercise: Balance sheet of JKL ltd:

Land: 3.000$
Buildings: 7.000$
Debtors: 300$
Creditors: 800$
Long-term debt: 3.750$
Machinery: 1.500$
Bonds (long-term loans): 950$
Accumulated depreciation: 1.200$
Retained profits (reserves): 2.600$
Cash at bank and in hand: 700$
Finished goods: 600$
Capital: ????
Short-term debt: 1.000$
Patents: 600$
Raw materials: 400$
Taxes firm must pay: 150$
Short-term investments (shares): 100$

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