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PRESENTADO POR:
RETEICA: It is a retention made by the client to the supplier according to their economic
activity, and the legislation of each municipality.
RETENTION IN THE SOURCE: It is a way to collect the income tax in advance, which is
collected annually by the state.
IVA: Hace referencia a impuesto que deben pagar los consumidores al estado por el uso de un
determinado servicio o la adquisicion de un bien.
VAT: Refers to the tax that consumers must pay to the state for the use of a certain service or
the acquisition of a good.
CAPITAL: significa a los recursos o cantiadad de dinero en efectivo que tiene una empresa o
una persona con riquezas acumulada.
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CAPITAL: means the resources or amount of cash that a company or a person with
accumulated wealth has.
EQUITY: It is the set of goods, rights and obligations that a person or company has.
DEBITO: Se refiere a una deuda, es decir comprende aquella anotacion numerica que se
afectua en la cuenta o sea en el lado izquierdo que representan bienes o derechos poseidos
por la persona o la empresa en cuestion.
DEBIT: Refers to a debt, that is, it includes that numerical entry that is affected in the
account, that is, on the left side that represents goods or rights owned by the person or
company in question.
CREDITO: Es una cantidad de dinero que se le debe a una entidad ( por ejemplo, un banco o
una persona ).
CREDIT: It is an amount of money that is owed to an entity (for example, a bank or a
person).
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ASSETS: It is the set of goods, rights and other resources controlled economically by the
company, resulting from past events, from which it is probable that the company will obtain
economic benefits in the future.
PASIVO: Son las obligaciones de una persona o empresa, con su deuda a diversos tipos de
acreedores.
Es entoces el pasivo lo contrario al activo, que representa los bienes y derechos financieros
que posee dicha persona o empresa.
LIABILITIES: They are the obligations of a person or company, with its debt to various
types of creditors.
The liability is the opposite of the asset, which represents the assets and financial rights that
said person or company owns.
EXPENSES: It is the annotation or accounting patida that diminishes the benefit or increases
the loss of a company or physical person. And the resources they spend through an individual.
OPERACIONES COMERCIALES: Son las que realizan una empresa, tales como:
compras, ventas, cobros y pagos.
COMMERCIAL OPERATIONS: They are those carried out by a company, such as:
purchases, sales, collections and payments.
SOPORTES CONTABLES: Son los documentos que sirven de base para registrar las
operaciones comerciales de una empresa, es por ello que se debe tener un especial cuidado en
el momento de elaborarlos.
ACCOUNTING SUPPORTS: These are the documents that serve as the basis for registering
the commercial operations of a company, which is why special care must be taken when
preparing them.
ESTADOS FINANCIEROS: Son informes que utilizan las instituciones para dar a conocer
la situacion economica, financiera y los cambios que experimenta la misma a una fecha o
periodo determinado.
DOUBLE ITEM: It is the method or system of recording the operations most used in
accounting.
ACCIONES: Son las partes iguales en las que se divide el capital social de una sociedad
anonima.y son poseidas por una persona llamada accionistas.
SHARES: They are the equal parts in which the capital stock of a corporation is divided. And
they are owned by a person called shareholders.
ASIENTO CONTABLE: Son las anotaciones que se hacen en el libro diario de contabilidad
que se realizan con la finalidad de registrar un hecho economico que provoca una
modificacion cuantitativa o cualitativ de una empresa.
ACCOUNTING SEAT: They are the annotations that are made in the daily accounting book
that is made with the intention of registering an economic fact that causes a quantitative or
qualitative modification of a company.