1. Intangible assets are non-physical assets that cannot be seen or touched, such as patents, trademarks and copyrights. 2. A tariff is a tax paid on the import or export of goods. 3. A cash tonnage analysis checks that all cash received within a period has been recorded correctly by comparing the cash account balance to the actual physical cash, checks and vouchers on hand.

1. 25 DEFINICONES DE TEMAS DE
CONTABILIDAD

2. 1. INTANGIBLE ASSETS : ARE
THOSE THAT DO NOT HAVE A
CORPOREAL NATURE, THAT IS,
CANNOT BE SEEN OR TOUCHED
AND IS CHARACTERIZED BY A NON-
MONETARY ASSET.

3. 2. TARIFF : TAX TO BE PAID BY
REASON OF THE IMPORTATION
OR EXPORTATION OF GOODS.

4. 3. TONNAGE OF CASE : IS THE ANALYSIS OF
CASH TRANSACTIONS OVER A CERTAIN
PERIOD, IN ORDER TO CHECK IF IT HAS
POSTED ALL CASH RECEIVED AND THEREFORE
THE BALANCE WHICH GIVES THIS ACCOUNT
CORRESPONDS TO WHAT IS PHYSICALLY BOX
IN CASH, CHECKS OR VOUCHERS

5. 4. AUDIT: A REVIEW OF PROCESSES
AND ECONOMIC ACTIVITIES OF AN
ORGANIZATION TO CONFIRM IF
THEY CONFORM TO THE LAWS SET
BY CRITERIA OR GOOD.

6. 5. Self-financing’s The mechanism
by which a person or a company
obtain resources for a specific
project that can be purchase
goods and services, pay.

7. 6. RESULTS GENERAL’S :THE
FINANCIAL CONDITION OF A
COMPANY AT ANY GIVEN TIME.

8. 7. STOCK EXCHANGE’S : A
MARKET IN WHICH THE
APPLICANTS ARE CONTACTED
CAPITAL AND FINANCIAL
ENTITIES, THIS CAN BE A
PHYSICAL OR VIRTUAL PLACE.

9. 8. FIXED CAPITAL: CAPITAL
ASSETS ARE INVOLVED IN THE
PRODUCTION PROCESS OF THE
COMPANY WITHOUT NECESSARILY
CONSUMED IN THE PROCESS OR
AT LEAST ONE CYCLE OF THE
SAME.

10. 9. PORTFOLIO. DEBTS ARE THAT
CUSTOMERS HAVE WITH OUR
COMPANY, AND ARE ORIGINATED
IN THE SALES MADE ON CREDIT
OR POPULARLY KNOW THEM,
BOUGHT ON CREDIT SALES.

11. 10.CHEQUE: IS A PAYMENT ORDER
PUT IN WRITING THAT ALLOWS THE
PERSON RECEIVING THE CHARGE A
CERTAIN AMOUNT OF MONEY THAT IS
PROVIDED FOR IN THE DOCUMENT AND
IT SHOULD BE AVAILABLE IN THE BANK
ACCOUNT OF WHOEVER ISSUED.

12. 11. ACCOUNTING CYCLE: IS THE PERIOD
OF TIME THAT A COMPANY PERFORMED
SYSTEMATICALLY AND
CHRONOLOGICALLY THE ACCOUNTING
AND RELIABLY REFLECTING THE TRUE
IMAGE OF THE ACTIVITY.

13. 12. CUSTOMER: PERSON WHO
ACCESSES A PRODUCT OR SERVICE
FROM A PAYMENT FOR A SPECIFIC
BENEFIT

14. 13. PURCHASE: IS A TRADE IN
WHICH MONEY IS THE MEDIUM OF
EXCHANGE WHICH THE BUYER'S
PRODUCTS ARE CHANGED.

15. 14. CONSIGNMENT: SUM OF
MONEY OR SECURITIES THAT
THE DEBTOR MAKES A PUBLIC
HOUSING WHEN YOUR CREDITOR
CAN NOT OR WILL NOT
RECEIVE.

16. 15. CONTRA ACCOUNT:. THIS
IS AN ACCOUNT THAT HAS
TWO FEATURES ONE
ACCOMPANIES THE OTHER
ACCOUNT; YOUR BALANCE IS
THE OPPOSITE OF THE
COMPANION ACCOUNT.

17. 16. CONTRACT: IS EITHER WRITTEN IN
COMMON BETWEEN TWO OR MORE
PEOPLE IN WHICH RIGHTS AND DUTIES
ARE SET FORTH IN THE PARTIES AGREE
WHICH DETERMINES AND REGULATES
THE PURPOSE OR ACT MADE A VERBAL
AGREEMENT TO.

18. 17. CASH FLOW: ARE
CHANGES IN INPUTS AND
OUTPUTS OR CASH, AT A
GIVEN PERIOD FOR A
COMPANY.

19. 18. EXPENDITURE: INVESTMENT
REQUIRED TO MANAGE THE COMPANY
OR BUSINESS MAY ALSO BE SAID OUT
OF MONEY A PERSON, COMPANY
MUST PAY FOR AN ITEM OR SERVICE.

20. 19. INCIDENCE: CIRCUMSTANCE OR
SECONDARY EVENT THAT OCCURS IN
THE DEVELOPMENT OF A BUSINESS
OR BUSINESS, BUT CAN INFLUENCE
THE FINAL RESULT.

21. 20. INFLATION: IS THE INCREASE IN
MARKET PRICES OVER A PERIOD OF
TIME USUALLY ONE YEAR.

22. • 21. MONOPOLY: OCCURS
WHEN A PERSON OR ENTITY
CONTROLLING PRODUCTION
QUANTITY AND PRICE OF A
SERVICE

23. • 22. COIN: THE PRODUCT IS
NAMED GENERAL SERVING
BROKER AND TO WHICH ALL
PRICES REFER.
22. MONEDA: SE LLAMA ASÍ EL
PRODUCTO QUE SIRVE DE
INTERMEDIARIO GENERAL Y AL
CUAL SE REFIEREN TODOS LOS
PRECIOS.

24. 23. PAGARE: UN DOCUMENTO QUE
CONTIENE LA PROMESA DE UNA
PERSONA DE QUE PAGARÁ A UNA
SEGUNDA PERSONA BENEFICIARIA UNA
SUMA DETERMINADA DE DINERO EN UN
DETERMINADO PLAZO DE TIEMPO.
23. NOTE: A DOCUMENT CONTAINING A
PROMISE TO PAY A PERSON TO A
SECOND BENEFICIARY A SUM OF MONEY
WITHIN A CERTAIN PERIOD OF TIME.

25. 24. Accounting: System adapted
to track and reason in public and
private offices.
24. CONTABILIDAD: SISTEMA
ADOPTADO PARA LLEVAR LA
CUENTA Y RAZÓN EN LAS
OFICINAS PÚBLICAS Y
PARTICULARES.

26. 25. LEARANCE: FULL PAYMENT
OF A DEBT OR ACCOUNT. Y OR
SALE AT A VERY LOW PRICE OF
A COMMODITY FOR REMOVAL,
BANKRUPTCY REFORM,
TRANSFER OF PROPERTY.