tag:blogger.com,1999:blog-48939562364332857672024-03-13T17:45:14.077-06:00REGIÓN VIRTUALDonde hay educación no hay distinción de clases. ConfucioWillian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comBlogger18125tag:blogger.com,1999:blog-4893956236433285767.post-73073655545828100182012-02-18T23:58:00.001-06:002012-02-18T23:59:45.729-06:00Ejercicios de Diario, Mayor y Balances<div style="text-align: center;"><span style="font-family: Algerian;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 1<o:p></o:p></span></div><div align="center"></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">El 06 de Enero de 2,012<span style="mso-spacerun: yes;"> </span>el Sr. Luis Arturo Lemus invierte en su negocio </span><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-weight: bold; text-shadow: auto;">“EL TRIUNFO”</span><span style="font-family: "Calibri","sans-serif"; font-size: 14pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">la cantidad de<span style="mso-spacerun: yes;"> </span>Q. 250,000.00.<span style="mso-spacerun: yes;"> </span>Por lo cual contrata sus servicios para que haga los cálculos respectivos y la contabilización en los libros.<o:p></o:p></span></div><br />
<table align="left" border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin: auto 4.8pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: page; mso-table-left: center; mso-table-lspace: 7.05pt; mso-table-rspace: 7.05pt; mso-table-top: 135.05pt;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Efectivo<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>25,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Banco del Café S.A.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>50,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Mercaderías<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>75,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Mobiliario y Equipo<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>15,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Vehículos<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>25,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Equipo de computación<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>20,000.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 156.5pt;" valign="top" width="209"><div class="MsoNormal" style="margin: 0cm 0cm 0pt 72pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l4 level1 lfo1; tab-stops: list 27.0pt 72.0pt; text-align: justify; text-indent: -63pt;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">En Inmuebles<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 135.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Q.<span style="mso-spacerun: yes;"> </span>40,000.00<o:p></o:p></span></div></td> </tr>
</tbody></table><br />
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</div><div style="text-align: center;"><b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">DEL 7 AL 31 DE ENERO SE REALIZA LAS SIGUIENTES OPERACIONES<o:p></o:p></span></b></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Compra de mercaderías por valor de Q. 10,000.00 al contado.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l6 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se compra un Escritorio pagado con Cheque por valor de Q. 2,500.00. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l3 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se pago propaganda por valor de Q.<span style="mso-spacerun: yes;"> </span>2,000.00.<span style="mso-spacerun: yes;"> </span>Recuerde que debe registrar el Timbre de Prensa.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l5 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">15.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se vende el 25 % de <st1:personname productid="la Mercader■a" w:st="on">la Mercadería</st1:personname> comprada el<span style="mso-spacerun: yes;"> </span>6 de Enero.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo6; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">20.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se compra mercadería al crédito por valor de Q. 15,000.00.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">25.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se vende el 35 % de la mercadería que hay en existencia.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l7 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">30.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se compra un Vehículo por Q. 20,000.00 pagando el 25 % mas el IVA en Efectivo, el 25% con<span style="mso-spacerun: yes;"> </span>cheque y<span style="mso-spacerun: yes;"> </span>el resto se debe a Cidea.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l7 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">31.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Se paga el 60 % de la mercadería comprada el 20 de Enero. Se pago la mitad en efectivo y el resto con cheque.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">NOTA:</span></b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"> Las compras y ventas no tienen IVA por lo tanto usted tendrá que hacer cálculos al 12%.<o:p></o:p></span></div><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"></span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-bidi-font-style: italic; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Partidas de Diario<o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-bidi-font-style: italic; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro Mayor<o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-bidi-font-style: italic; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Balances de Saldos<o:p></o:p></span><br />
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<h3 align="center" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Algerian; font-weight: normal;"><span style="font-size: small;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 2</span></span></h3><br />
<div class="MsoBodyText" style="margin: 0cm 0cm 0pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">La empresa </span><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-size: 12.0pt; text-shadow: auto;">“SOL NACIENTE S.A.”</span><span style="font-family: "Monotype Corsiva"; text-shadow: auto;">,</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"> propiedad de Paulina Rubio ubicado en la 12ª. Calle 6-98 Zona 2 Guatemala, solicita que le elabore el libro de diario correspondiente al presente mes, con los siguientes valores:<o:p></o:p></span></div><br />
<div align="center"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; width: 577px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><h4 style="margin: 0cm 0cm 0pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 16.0pt; text-decoration: none; text-underline: none;">Caja<o:p></o:p></span></h4></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Q.<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>27,600.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Banco del Occidente S.A.<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Q.<span style="mso-spacerun: yes;"> </span>15,400.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Deudores<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">3,500.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Mobiliario y Equipo<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">12,800.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Mercaderías<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">19,870.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify; text-indent: 40.25pt;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Comisiones Cob. Ant.<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">3,500.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Gastos de Organización<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">3,870.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Proveedores <o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">8,250.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Documentos por Cobrar<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">13,310.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">IVA por Pagar<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">4,300.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Clientes<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">5,490.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">IVA por Cobrar<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">2,500.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Bco. Agromercantil S.A. <o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">29,500.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Vehículos<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">42,400.00<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 129.5pt;" valign="top" width="173"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Acreedores<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 73.4pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">8,130.00<o:p></o:p></span></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 135pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">Documentos por Pagar<o:p></o:p></span></i></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0cm 3.5pt; width: 68pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;">11,300.00<o:p></o:p></span></div></td> </tr>
</tbody></table></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span><strike><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12pt; mso-bidi-font-family: Arial; text-decoration: none; text-effect: none; text-line-through: none;"><span style="text-decoration: none; text-line-through: none;">MOVIMIENTOS DEL MES</span></span><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 12pt; mso-bidi-font-family: Arial; text-decoration: none; text-effect: none; text-line-through: none;"><o:p></o:p></span></strike></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Se compra mercaderías al crédito por valor de Q. 4,785.00 mas IVA.<span style="mso-spacerun: yes;"> </span>Según factura No. 432.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l3 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Gastos de Instalación por valor de Q. 1,452.00 mas IVA y Gastos de Organización por valor de Q. 1,672.00, mas IVA, todo pagado en Efectivo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l4 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Venta de mercaderías al crédito por valor de Q. 4,114.00 mas IVA y nos firmaron un pagare, según Fact. No. 15301.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l5 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">13.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Abonamos a los proveedores el 35% del saldo con cheque No. <st1:metricconverter productid="164111 a" w:st="on">164111 a</st1:metricconverter> cargo del Banco Agromercantil S.A. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">20.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Se compra un Seguro No. A-<st1:metricconverter productid="2214 a" w:st="on">2214 a</st1:metricconverter> Seguros Casa por valor de Q. 2,589.00 más IVA, con cheque No. 164112.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l6 level1 lfo6; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">25.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Recibimos abono de Clientes el 15% del saldo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">27.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Compramos máquina de escribir Marca National por valor de Q. 2,530.00 mas IVA, firmamos una letra a 60 días plazo, el IVA lo cancelamos en efectivo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">28.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Aceptamos una letra de cambio al Sr. Cesar Solares por valor de Q.<span style="mso-spacerun: yes;"> </span>1,540.00 mas IVA por venta de mercaderías, el IVA nos lo canceló en efectivo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">29.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Cancelamos alquiler del local de los meses de Julio, Agosto y Septiembre a razón de Q. 3,751.00 mas<span style="mso-spacerun: yes;"> </span>IVA cada mes, cheque No. 164113 del Banco Agromercantil S.A. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">30.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Venta de mercaderías al crédito al Almacén Flory por valor de Q.<span style="mso-spacerun: yes;"> </span>2,410.00 mas IVA, Según factura No. 153022.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">31.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Se pago sueldos del mes así: Administración Q. 5,240.00 mas bonificación a 2 empleados, Ventas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>3,400.00 mas bonificación a 3 empleados. Las cotas del IGSS, IRTRA e ITECAP quedaron<span style="mso-spacerun: yes;"> </span>pendientes de pago.<span style="mso-spacerun: yes;"> </span>Por el valor líquido se emitieron los cheques No. <st1:metricconverter productid="164114 a" w:st="on">164114 a</st1:metricconverter> 164118.<o:p></o:p></span></div><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"></span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b><br />
<span style="font-family: "Wingdings 2"; font-size: 10pt; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Partidas de Diario</span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; font-size: 10pt; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro de Caja </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; font-size: 10pt; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro Mayor o Centralizador</span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; font-size: 10pt; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro de Balances </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
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<h3 align="center" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Algerian; font-weight: normal;"><span style="font-size: small;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 3</span></span></h3><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span><v:shape id="_x0000_s1026" style="height: 81pt; left: 0px; margin-left: 369pt; margin-top: 23pt; position: absolute; text-align: left; width: 108pt; z-index: 251655168;" type="#_x0000_t75"> <v:imagedata o:title="7-3-Birthday-800-600" src="file:///C:\Users\LIC~1.CHA\AppData\Local\Temp\msohtmlclip1\01\clip_image001.jpg"> <v:shadow offset="6pt,6pt" on="t"> </v:shadow></v:imagedata></v:shape><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">El Almacén </span><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-size: 12.0pt; text-shadow: auto;">“LOS TRES CHIFLADOS”</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">,<span style="mso-spacerun: yes;"> </span>ubicado en <st1:personname productid="la Avenida" w:st="on">la Avenida</st1:personname><span style="mso-spacerun: yes;"> </span>de Las Américas, propiedad de Pan Filo Domingo, correspondiente al mes de Enero de 2,012.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Partida de apertura.<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Caja<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>15,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Bancos<span style="mso-spacerun: yes;"> </span>Q. 100,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Clientes<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>30,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Mercaderías Q. 100,000.00<o:p></o:p></span><br />
<br />
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">MOVIMIENTOS DEL MES<o:p></o:p></span></b></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l6 level1 lfo1; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Vendimos mercaderías al contado por Q. 5,000.00 IVA incluido.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Compramos mercaderías por valor de Q. 25,000.00 IVA Incluido, de la forma siguiente: 50% al crédito y 50% al contado pagando con cheque No. 002 factura 264 del almacén Las Flores.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l3 level1 lfo7; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Compramos una computadora Celeron, valorada en Q. 5,000.00 mas IVA pagando con cheque No. 003. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l7 level1 lfo6; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Abonamos Q. <st1:metricconverter productid="5,000.00 a" w:st="on">5,000.00 a</st1:metricconverter> los proveedores en efectivo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l5 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;">Se vende mercaderías al crédito por valor de Q. 3,248.00 con el IVA incluido al Sr. Memin Funes, cobrándole el IVA en efectivo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">14.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;">Se compra un lote de mercaderías al crédito al Sr. Horacio Cordero por valor de Q. 4,177.60 mas IVA, cancelando el IVA en<span style="mso-spacerun: yes;"> </span>efectivo.<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;"><span style="mso-spacerun: yes;"> </span></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">16.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;">Al Gato Estrada le hacia falta Gatorade,<span style="mso-spacerun: yes;"> </span>por cual solicitó un anticipo sobre su sueldo por valor de<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>550.00 en efectivo, al cual le fue concedido.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l8 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">19.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;">Se compró una máquina de escribir al Sr. Rolando Fonseca<span style="mso-spacerun: yes;"> </span>por valor de Q. 3,136.00 con el IVA Incluido, pagándole el 50% más el IVA en efectivo y por el resto se firmó 5 letras<span style="mso-spacerun: yes;"> </span>de Q.<span style="mso-spacerun: yes;"> </span>280.00 <span style="mso-bidi-font-weight: bold;">cada letra.</span><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">31.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt;">Se pagaron Sueldos así: Administración<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>8,900.00 más bonificación a 4 empleados.<span style="mso-spacerun: yes;"> </span>Ventas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>7,200.00 mas bonificación a 3 empleados.<span style="mso-spacerun: yes;"> </span>Las cuotas patronales y el IGSS quedaron pendientes de pago y por el resto menos el anticipo de uno de los empleados, se pago con cheques.<o:p></o:p></span></div><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"></span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Partidas de Diario</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro de Caja</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro Mayor </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Libro de Balance de Saldos</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-50598963065228288952012-02-18T23:38:00.000-06:002012-02-18T23:38:53.948-06:00Laboratorio No. 1 Apertura de Bancos<span style="font-family: Calibri;"><b><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;">Instrucciones</span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;">:</span></b><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"> Con los datos que a continuación se le presentan, elabore las partidas de Apertura, en el libro Diario,<span style="mso-spacerun: yes;"> </span>del Banco Inversión Activa, S.A. al 1 de Febrero<span style="mso-spacerun: yes;"> </span>del 2012. (Trabaje en papel factura de dos columnas).<o:p></o:p></span></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;">01/02/11</span></b><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"> El Banco Inversión Activa, S.A., empieza sus operaciones contables siendo su capital autorizado, suscrito y pagado al día de hoy:<o:p></o:p></span></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Capital Autorizado 100,000 acciones de Q. 2,000.00 c/u.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Capital Suscrito 80,000 acciones de Q. 2,000.00 c/u.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Capital Pagado en Efectivo 60,400 acciones de Q. 2,000.00 c/u.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;">05/02/11</span></b><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"> Se deposita en el Banco de Guatemala, el 34% de la venta de las acciones, a<span style="mso-spacerun: yes;"> </span>la vez se deposita el 56% de la venta de acciones en Banco Industrial, S.A.<o:p></o:p></span></span></div><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><o:p><span style="font-family: Calibri;"> </span></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;">10/02/11</span></b><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"> Hasta el día de hoy los gastos que se han efectuado son los siguientes:<o:p></o:p></span></span></div><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><o:p><span style="font-family: Calibri;"> </span></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">EGRESOS EN EFECTIVO<o:p></o:p></span></span></div><br />
<div class="MsoListParagraph" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Se forma un fondo de caja chica de 8,000.00<o:p></o:p></span></span></div><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><o:p><span style="font-family: Calibri;"> </span></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;"><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">PAGOS EFECTUADOS CON CHEQUES DEL BANCO<span style="mso-spacerun: yes;"> </span>INDUSTRIAL, S.A.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Gastos de organización e instalación Q. 96,000.00<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Equipo por valor de Q. 700,000.00<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">12 meses de alquiler, pagados anticipados,<span style="mso-spacerun: yes;"> </span>por el edificio donde estará el Banco a razón de<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Q. 80,000.00 cada mes.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Verdana;"><span style="font-family: Calibri;">Se compró Mobiliario por valor de Q. 400,000.00, pero solamente se pagó el 80% de los mismos, con cheque del Banco Industrial, S.A., quedando a deber la diferencia a nuestro acreedor.<o:p></o:p></span></span></div><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">SE SOLICITA:<o:p></o:p></span></span></b></div><span lang="ES" style="font-family: Webdings; font-size: 12pt; mso-bidi-font-family: Webdings; mso-fareast-font-family: Webdings;"><span style="mso-list: Ignore;">ÿ<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt;"><span style="font-family: Calibri;">Solución del Ejercicio por 4 Partidas.<o:p></o:p></span></span><br />
<span lang="ES" style="font-family: Webdings; font-size: 12pt; mso-bidi-font-family: Webdings; mso-fareast-font-family: Webdings;"><span style="mso-list: Ignore;">ÿ<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt;"><span style="font-family: Calibri;">Solución del Ejercicio por 1 Partida. <o:p></o:p></span></span>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-66618599115922953432012-02-18T23:34:00.000-06:002012-02-18T23:34:13.498-06:00PROYECTO No. 1 – ASPEL BANCOS<span><strong>Instrucciones: </strong>La empresa Rubí, S.A., solicita sus servicios para que ingrese información al programa Aspel Bancos de sus diferentes cuentas bancarias, proporcionándole la siguiente información: <b><o:p></o:p></b></span> <b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p><span style="font-family: Times New Roman;"> </span></o:p></span></b><br />
<b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Banco Agromercantil, S.A.</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br />
Cuenta No. 502-233-8656<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldo: Q. 15,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Ventas de Mercaderías: Q. 45,000.00; Q. 45,000.00; Q. 20,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Teléfono de Claro Q. 1,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Compra de Acciones Q. 50,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Transferencia para el Banco G & T Continental Q. 25,000.00 <o:p></o:p></span><br />
<br />
<div style="margin: 0cm 0cm 0pt;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Banco Americano, S.A.</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br />
Cuenta No. 50-2-238-61700<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldo: Q. 25,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Ventas de Acciones: Q. 5,000.00; Q. 55,000.00; Q. 10,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Sueldos Q. 12,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Teléfono a Tigo Q. 2,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Luz <span style="mso-spacerun: yes;"> </span>Q. 5,000.00 <o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Agua Q. 1,000.00<o:p></o:p></span><br />
<br />
<div style="margin: 0cm 0cm 0pt;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Banco Azteca, S.A.</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br />
Cuenta No. 02-222-92222<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldo: Q. 35,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Compra de Mercaderías: Q. 5,000.00; Q. 15,000.00; Q. 10,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Compra de Material de Empaque Q. 2,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Compra de Mobiliario y Equipo Q. 3,000.00<o:p></o:p></span><br />
<br />
<div style="margin: 0cm 0cm 0pt;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Banco de Antigua, S.A.</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br />
Cuenta No. 242-05555<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldo: Q. 15,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago de Alquileres por 3 meses a razón de 3,000.00 cada mes<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Ventas de Mercaderías: Q. 45,000.00; Q. 25,000.00; Q. 11,000.00<o:p></o:p></span><br />
<br />
<div style="margin: 0cm 0cm 0pt;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Banco G & T Continental, S.A.</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br />
Cuenta No. 1-236-10909<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldo: (Transferencia recibida del Banco Agromercantil)<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Ventas de Mercaderías: Q. 29,000.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Compra de una panel por valor de Q. 35,230.00<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Anticipo sobre Sueldos Q. 1,000.00<o:p></o:p></span>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-20735072550633996152012-02-18T22:59:00.001-06:002012-02-18T23:02:29.116-06:00PROYECTO 1 - ASPEL SAE<div style="text-align: justify;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Instrucciones: </span></b><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">La Empresa Esmeralda, S.A., solicita sus servicios para crear la base en el sistema de Aspel SAE con la siguiente información: (Todos los datos que requiera el programa debe ser creativo para inventarlos)</span></span></div><div style="text-align: justify;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="font-family: Calibri;"></span></span></div><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="font-family: Calibri;">VENDEDORES:<o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Esmeralda Peñarreal de Velasco</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">José Armando Peñarreal de Velasco</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Graciela Peñarreal Linares</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Adrián Lucero</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Rodolfo Peñarreal</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Doña Blanca de Velasco</span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Fátima Linares</span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Georgina Pérez</span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Lucio Malaver</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Álvaro Lazcano</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><br />
</div><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><span style="font-family: Calibri;">CLIENTES:<o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Dr. Bernardo Pérez-Montalvo</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Sor Piedad</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">José Rodolfo</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Esmeralda</span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Hortensia Lazcano</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Flor de la Caridad 'Florecita' Lucero</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Doña Socorro 'Socorrito'</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Sebastián Robles-Gil</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Licenciado Joaquín Estrada</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Licenciado Díaz Mirón</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">11.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Gustavo Valverde</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">12.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Rita Valverde</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">13.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Sor Lucila</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">14.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Doris Camacho</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">15.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Emiliano Valverde</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><span style="font-family: Calibri;"></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><span style="font-family: Calibri;">ATENCION A COBRANZA<o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Ciriaco</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Rosario Muñoz</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Juanito</span><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">Valdivia</span></span><br />
<br />
<span style="font-family: Calibri;"><span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">INVENTARIO DE MERCADERÍAS (Películas)</span></span><br />
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<span lang="ES" style="font-size: 12pt; mso-ansi-language: ES; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><span style="font-family: Calibri;">PROVEEDORES<o:p></o:p></span></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.fox.es/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">20th Century Fox</span></span></a></span><span style="font-family: Calibri;"><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://disney.go.com/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">Disney</span></span></a></span><span style="font-family: Calibri;"><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.laurenfilm.es/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">Laurenfilm</span></span></a></span><span style="font-family: Calibri;"><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.paramount.com/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">Paramount Pictures</span></span></a></span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.sogetel.es/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">Sogetel</span></span></a></span><span style="font-family: Calibri;"><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.uip.com/"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">United International Pictures</span></span></a></span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span><br />
<span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-language: ES-GT;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 10pt; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><a href="http://www.warnerbros.com/home_moz3_night.html"><span style="color: windowtext; text-decoration: none; text-underline: none;"><span style="font-family: Calibri;">Warner Bros</span></span></a></span><span style="font-size: 12pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><o:p></o:p></span>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-19922919095493101372012-02-04T22:44:00.001-06:002012-02-04T22:50:11.710-06:00Ejercicios de Inventarios<div class="MsoTitle" style="margin: 0cm 0cm 0pt;"><span style="color: windowtext; font-family: Algerian; font-style: normal; font-weight: normal; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 1<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Elaborar el Inventario No. 1 del Almacén </span><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">“A NOCHE SOÑE CONTIGO”</span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Monotype Corsiva"; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">,</span></i><span style="font-family: "Monotype Corsiva"; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;"> </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">propiedad del Sr. Jacinto Linda Vista, situado en la 2ª. Avenida 12-56 Zona 2 de Guatemala.<span style="mso-spacerun: yes;"> </span>Practicado en esta fecha con los siguientes valores:<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Recibió del Banco <st1:personname productid="LA FELICIDAD S.A." w:st="on"><b><i>LA FELICIDAD S.A.</i></b></st1:personname> en calidad de préstamo la cantidad de Q. 8,500.00.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l10 level1 lfo1; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Posee en efectivo la cantidad de Q.<span style="mso-spacerun: yes;"> </span>18,000.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l10 level1 lfo1; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Posee una cuenta en el Banco <b><i>DIME QUE SI S.A.</i></b> la cantidad de Q.<span style="mso-spacerun: yes;"> </span>22,500.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Le deben por concepto de mercaderías: </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Byron Ordóñez<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>5,500.00; </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Nuria Porra Q.<span style="mso-spacerun: yes;"> </span>4,200.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l15 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Para uso del negocio posee: </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">1 Máquina marca Royal valorado en<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>2,688.00; </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">1 Amueblado de Sala<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,344.00; </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">1 Archivo de metal<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,680.00; </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">1 Escritorio de metal<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>2,016.00.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Nota: </span></b><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Todos estos precios incluyen IVA.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l15 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Pagó por adelantado 3 meses de alquiler del local por valor de Q.<span style="mso-spacerun: yes;"> </span>1,344.00 c/mes con el IVA.<span style="mso-spacerun: yes;"> </span>Factura No.<span style="mso-spacerun: yes;"> </span>1236 extendida por Ceferino del Monte.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l15 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee un Pick-up modelo 92 por valor de Q.<span style="mso-spacerun: yes;"> </span>24,640.00 IVA Incluido.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 8pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt;"><o:p> </o:p></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Entregó en calidad de préstamo la cantidad de Q. 800.00 sin exigir ningún documento al Sr. Marco Antonio Pérez. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l15 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee 3 Acciones de la empresa TIO FRIO de Guatemala por valor de Q. 2,600.00 cada una.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l15 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En Artículos para la venta posee:<span style="mso-spacerun: yes;"> </span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">40 Catres plegadizos<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>246.40 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">20 Cunas de 3 gavetas<span style="mso-spacerun: yes;"> </span>Q. 896.00<span style="mso-spacerun: yes;"> </span>cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">15 Roperos de palo blanco<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,680.00<span style="mso-spacerun: yes;"> </span>cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">10 Zapateras<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>672.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">18 Libreras de metal Q.<span style="mso-spacerun: yes;"> </span>1,344.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">12 Amueblados de comedor<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,097.60<span style="mso-spacerun: yes;"> </span>cada uno. </span><b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota:</span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> Todos los productos tienen incluido el IVA.<o:p></o:p></span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Los catres se deben a <st1:personname productid="la F£brica" w:st="on">la Fábrica</st1:personname> de camas San Juan, sin el IVA.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Por valor de las libreras se firmó un pagaré a 60 días plazo a la Fábrica Metalindo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b></div><span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Libro de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Resumen de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Certificación<o:p></o:p></span><br />
<br />
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Algerian; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 2<o:p></o:p></span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Elabore el inventario No. 1 del almacén<span style="mso-spacerun: yes;"> </span></span><span lang="ES" style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-ansi-language: ES; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">“TU MIRADA”</span><b><i><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">,</span></i></b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> propiedad de la señorita Miriam Rosales, situado en la 12ª. Avenida 5-24,<span style="mso-spacerun: yes;"> </span>Zona 12.<span style="mso-spacerun: yes;"> </span>Practicado<span style="mso-spacerun: yes;"> </span>en esta fecha con los siguientes valores:<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l13 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Le deben por mercadería: Juan Pardo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>850.00;<span style="mso-spacerun: yes;"> </span>Carlos del Llano<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>400.00;<span style="mso-spacerun: yes;"> </span>Rocael Amigo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>950.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l13 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee 4 Acciones del Banco de Guatemala por valor de Q.<span style="mso-spacerun: yes;"> </span>3,500.00 cada una.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l13 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee una cuenta DM-36987 en el Banco <b><i>“AMOR ETERNO S.A.”</i></b> por valor de Q.<span style="mso-spacerun: yes;"> </span>25,000.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l13 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Pagó la cantidad de Q.<span style="mso-spacerun: yes;"> </span>1,000.00 por concepto de adelanto de compra de mercadería.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l13 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Documentos pendientes de cobro: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Letra a cargo de Juan Pajarito<span style="mso-spacerun: yes;"> </span>por Q.<span style="mso-spacerun: yes;"> </span>2,500.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Pagaré a cargo del señor Bartolo<span style="mso-spacerun: yes;"> </span>Sian<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>3,890.00.<o:p></o:p></span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Recibió en calidad de préstamo del Sr. Mauro Alarcón la cantidad de Q.<span style="mso-spacerun: yes;"> </span>9,500.00<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l14 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En artículos para la venta posee: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">050 Trajes de Charly<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>224.00 cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">080 Camisas McGregor<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>140.00 cada camisa; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">150 Pantalones Tomy<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>224.00<span style="mso-spacerun: yes;"> </span>cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">100 Camisas para niño a Q. 67.20 cada camisa; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">050 Sacos estilo Miami Vice<span style="mso-spacerun: yes;"> </span>cada una Q.<span style="mso-spacerun: yes;"> </span>358.40; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">075 Overoles a Q.<span style="mso-spacerun: yes;"> </span>168.00 cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">045 Blusas de dama a Q. 145.60 cada blusa; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">130 Batas de hombre a Q.<span style="mso-spacerun: yes;"> </span>196.00 cada bata. </span><b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota:</span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> Toda la mercadería incluye IVA.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l16 level1 lfo6; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Muebles para uso del negocio: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">3 Estanterías de vidrio Q.<span style="mso-spacerun: yes;"> </span>1,120.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Archivo de metal<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,680.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Caja Registradora<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,377.60; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Máquina de Escribir marca<span style="mso-spacerun: yes;"> </span>Royal Q.<span style="mso-spacerun: yes;"> </span>1,344.00. </span><b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota: </span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En estos precios incluyen IVA.<o:p></o:p></span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee un Automóvil marca Toyota por valor de Q.<span style="mso-spacerun: yes;"> </span>34,540.80<span style="mso-spacerun: yes;"> </span>sin IVA.<span style="mso-spacerun: yes;"> </span>Del mismo debe 10 letras a Largo Plazo por valor de Q.<span style="mso-spacerun: yes;"> </span>3,000.00<span style="mso-spacerun: yes;"> </span>cada una, a Cidea S.A.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span><br />
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<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee una casa en <st1:personname productid="la Colonia La" w:st="on">la Colonia La</st1:personname> Florida<span style="mso-spacerun: yes;"> </span>valuada en Q.<span style="mso-spacerun: yes;"> </span>150,000.00 con una hipoteca de Q.<span style="mso-spacerun: yes;"> </span>75,000.00 en el Banco <b><i>TE EXTRAÑO S.A.</i></b> <o:p></o:p></span><br />
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<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Debe el 50% de las camisas para niño sin el IVA, a Fábrica Johnson y el 100% de los pantalones a Tomy.<o:p></o:p></span><br />
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<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Por la máquina de escribir firmó una letra a 6 meses plazo a IBM de Guatemala.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b></div><span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Libro de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Resumen de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Certificación<o:p></o:p></span><br />
<div style="text-align: center;"><br />
<span style="color: windowtext; font-family: Algerian; font-style: normal; font-weight: normal; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">Ejercicio<span style="mso-spacerun: yes;"> </span>NO. 3</span></div><div style="text-align: center;"><br />
</div><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Elaborar el inventario No. 1 del almacén </span><span lang="ES" style="font-family: "Monotype Corsiva"; mso-ansi-language: ES; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">“ASI ME GUSTA”</span><span lang="ES" style="font-family: "Monotype Corsiva"; mso-ansi-language: ES;">,</span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> propiedad del Sr. Prospero Arrepentido, situado en la 18ª. Calle 2-78, Zona 5,<span style="mso-spacerun: yes;"> </span>Quetzaltenango.<span style="mso-spacerun: yes;"> </span>Inicia con los siguientes valores:<o:p></o:p></span><br />
<br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee en Efectivo: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Billetes: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">90<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">de Q. 100.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">60<span style="mso-spacerun: yes;"> </span>de<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>50.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">75<span style="mso-spacerun: yes;"> </span>de<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>20.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">55<span style="mso-spacerun: yes;"> </span>de<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>10.00<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l11 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee en artículos para la venta: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">75 Licuadoras marca Oster<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>280.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">55 Estufas marca Fuego<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,512.00<span style="mso-spacerun: yes;"> </span>cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">15 Refrigeradoras marca Cetron<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,592.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">40 Planchas Philips<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>151.20<span style="mso-spacerun: yes;"> </span>cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">10 Vajillas de Ollas y Sartenes<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>728.00 cada una.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l11 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee una cuenta de Ahorro en el Banco <b><i>TE QUIERO S.A. </i></b><span style="mso-spacerun: yes;"> </span>con un valor de Q.<span style="mso-spacerun: yes;"> </span>15,240.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l11 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Las licuadoras y las vajillas se deben a Prometal S.A. sin el IVA.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l11 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Le deben por mercadería: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Estuardo Lima<span style="mso-spacerun: yes;"> </span>Q. 3,500.00;<span style="mso-spacerun: yes;"> </span>Tiburcio Naranjo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>4,245.00;<span style="mso-spacerun: yes;"> </span>Jorge<span style="mso-spacerun: yes;"> </span>Ciruelo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>2,222.80.</span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee una Cuenta DM-789254 en el Banco <b><i>NO TE OLVIDO S.A. </i></b><span style="mso-spacerun: yes;"> </span>por valor de Q. 25,450.00<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l17 level1 lfo9; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Se debe en el Banco<span style="mso-spacerun: yes;"> </span><b><i>MI SUEÑO S.A.</i></b> un préstamo a plazo de 3 años por valor de Q. 20,243.00<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l17 level1 lfo9; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Para uso del negocio posee un Panel Modelo 95 por valor de Q.<span style="mso-spacerun: yes;"> </span>33,600.00.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l12 level1 lfo19; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Documentos que amparan los Gastos de Organización son: </span><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">1 Factura No. 2456 de Librería Progreso por la compra de 6 libros de contabilidad por Q. 24.64 c/libro; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Recibo por habilitación de libros por<span style="mso-spacerun: yes;"> </span>Q. 350.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Recibo por Autorización de libros por<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>150.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Factura Especial No. 12345 por trámite de libros contables por valor de Q.<span style="mso-spacerun: yes;"> </span>325.00 </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">a favor del Sr.<span style="mso-spacerun: yes;"> </span>Teodoro Palacios.<span style="mso-spacerun: yes;"> </span>A esta factura se le retuvo el ISR y el IVA.<o:p></o:p></span></div><div style="text-align: justify;"><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Tiene muebles para uso del negocio: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Caja registradora<span style="mso-spacerun: yes;"> </span>por Q.<span style="mso-spacerun: yes;"> </span>268.80; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">3 Estanterías de madera por Q.<span style="mso-spacerun: yes;"> </span>1,568.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">2 Mostradores<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1,036.00<span style="mso-spacerun: yes;"> </span>cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Máquina de escribir eléctrica por Q. 2,016.00<o:p></o:p></span></div><br />
<b><i><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota:</span></i></b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> El IVA ya está incluido en los muebles, los libros de contabilidad, la factura especial, las mercaderías, el vehículo. <o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b></div><span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Libro de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Resumen de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Certificación<o:p></o:p></span><br />
<div style="text-align: center;"><br />
<span style="color: windowtext; font-family: Algerian; font-style: normal; font-weight: normal; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">Ejercicio<span style="mso-spacerun: yes;"> </span>NO. 4</span><br />
</div><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Elaborar el Inventario No.1 y resumen del almacén </span><st1:personname productid="LA AMISTAD" w:st="on"><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">LA AMISTAD</span></st1:personname><span style="font-family: "Calibri","sans-serif"; font-size: 14pt; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">propiedad de la Señora Aniceto Mala Cara, situado en la 13ª. Avenida 8-13 de <st1:personname productid="la Zona" w:st="on">la Zona</st1:personname> 5, Guatemala.<span style="mso-spacerun: yes;"> </span>Practicado en esta fecha con los siguientes valores.<o:p></o:p></span><br />
<br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee en efectivo Q.<span style="mso-spacerun: yes;"> </span>11,600.00.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l8 level1 lfo11; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee depósito en el Banco <b><i>HISTORIA SIN FIN</i></b> <b><i><span style="mso-spacerun: yes;"> </span>S.A.<span style="mso-spacerun: yes;"> </span></i></b>por Q. 17,000.00.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l8 level1 lfo11; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En letras pendientes de cobro posee: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Letra a cargo de <st1:personname productid="la Chupitos Q." w:st="on">la Chupitos<span style="mso-spacerun: yes;"> </span>Q.</st1:personname><span style="mso-spacerun: yes;"> </span>500.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Letra firmada por Anibal Verruga<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>690.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">1 Letra firmada por Alejandro Vargas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>752.00<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">Le deben por mercadería: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Juan Carlos Plata<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>235.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Juan Palomo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>566.00; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Juan del Álamo<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>350.00.<o:p></o:p></span><br />
<br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee dos acciones de <st1:personname productid="la Tabacalera Nacional" w:st="on">la Tabacalera Nacional</st1:personname> por valor de Q. 2,500.00 cada una.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l7 level1 lfo12; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En Artículos para la venta posee: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">006 Cajas de Champagne<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>140.00 cada caja; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">012 Cajas de Uvas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>263.20 cada caja; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">008 Cajas de Nueces Q.<span style="mso-spacerun: yes;"> </span>168.00<span style="mso-spacerun: yes;"> </span>cada caja; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">350 Bolsas de Papalinas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>1.12 cada bolsa; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">010 Cajas de Manzanas<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>168.00 cada caja.<o:p></o:p></span></div><br />
<b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota: </span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">En </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>toda la mercadería se incluye el IVA.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l9 level1 lfo13; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Las bolsas de Papalinas se debe a la fábrica Fillers<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l9 level1 lfo13; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Por las cajas de Champagne se firmó un pagaré al almacén Arco Iris<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l9 level1 lfo13; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Posee 2 Bicicletas para el reparto de mercaderías por valor de Q.<span style="mso-spacerun: yes;"> </span>1,176.00 IVA incluido.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l9 level1 lfo13; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">En muebles para uso del negocio posee: </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">4 Mostradores de madera<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>873.60<span style="mso-spacerun: yes;"> </span>cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">3 Estantes<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>610.40<span style="mso-spacerun: yes;"> </span>cada uno; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">2 Refrigeradores Q.<span style="mso-spacerun: yes;"> </span>3,920.00 cada una; </span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">2 Congeladores<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>2,800.00 cada uno. </span><b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Nota:</span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";"> Estos productos les incluye IVA.<o:p></o:p></span></div><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Entrego en calidad de préstamo la cantidad de Q.<span style="mso-spacerun: yes;"> </span>8,000.00 al Sr. Marco Antonio Solís sin exigirle ningún documento.<o:p></o:p></span><br />
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<b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Libro de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Resumen de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Certificación <o:p></o:p></span><br />
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<h5 align="center" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Algerian; font-weight: normal; mso-bidi-font-style: italic; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;"><span style="font-size: small;">Ejercicio<span style="mso-spacerun: yes;"> </span>No. 5<o:p></o:p></span></span></h5><br />
<span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">El 01 de Mayo de 2012, el Sr. Tiburcio Nájera, propietario del almacén </span><span style="font-family: "Monotype Corsiva"; font-size: 14pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-effects-shadow-align: topleft; mso-effects-shadow-alpha: 40.0%; mso-effects-shadow-angledirection: 2700000; mso-effects-shadow-anglekx: 0; mso-effects-shadow-angleky: 0; mso-effects-shadow-color: black; mso-effects-shadow-dpidistance: 3.0pt; mso-effects-shadow-dpiradius: 4.0pt; mso-effects-shadow-pctsx: 100.0%; mso-effects-shadow-pctsy: 100.0%;">“SIEMPRE FACIL”</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";">,<span style="mso-spacerun: yes;"> </span>Ubicado en la 6ª. Av. Zona 5 Guatemala, solicita que elabore el libro de Inventario, con los datos siguientes:<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l18 level1 lfo15; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Le deben por concepto de mercaderías</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">:</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"> Isidro Bocanegra Q. 2,450.00; Casimiro Soltero Pocasangre<span style="mso-spacerun: yes;"> </span>Q. 4,500.00 y Filomeno Bocón Q. 8,200.00.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Muebles en Uso de <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname>: </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">2 Escritorios Ejecutivos marca Nacional Q. 784.00 c/u;<span style="mso-spacerun: yes;"> </span>1 Escritorio Secretarial marca Nolck<span style="mso-spacerun: yes;"> </span>Q. 616.00;<span style="mso-spacerun: yes;"> </span>2 Sillas Ejecutivas marca Nolck<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>375.20 c/u;<span style="mso-spacerun: yes;"> </span>1 Silla Secretarial<span style="mso-spacerun: yes;"> </span>F-1 marca Nacional<span style="mso-spacerun: yes;"> </span>Q. 156.80;<span style="mso-spacerun: yes;"> </span>2 Archivos de metal marca Universal<span style="mso-spacerun: yes;"> </span>Q. 996.80 c/u<span style="mso-spacerun: yes;"> </span>(Todos con IVA incluido de Muebles Aurora Fact. 25642 NIT No. 56897-5).<span style="mso-spacerun: yes;"> </span>1 máquina de escribir marca Royal<span style="mso-spacerun: yes;"> </span>Q. 952.00;<span style="mso-spacerun: yes;"> </span>2 Teléfonos marca Siemens Q. 330.40 c/u;<span style="mso-spacerun: yes;"> </span>1 Reloj de pared marca Casio Q. 504.00<span style="mso-spacerun: yes;"> </span>(Todos con IVA Incluido de Distribuidora “Dos Leones” Fact. 56587 NIT No. 86321-9).<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Cuenta Bancaria No. 01-0885-08 del Banco del Café S.A. por Q. 90,000.00; D-M<span style="mso-spacerun: yes;"> </span>No. 0042-00024-6 del Banco G & T Continental S.A.<span style="mso-spacerun: yes;"> </span>por Q.<span style="mso-spacerun: yes;"> </span>25,800.00.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Vehículo de reparto:</span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";"> 1 Pick up<span style="mso-spacerun: yes;"> </span>marca Toyota modelo 93<span style="mso-spacerun: yes;"> </span>valorado en Q. 39,760.00 IVA incluido, <span style="mso-spacerun: yes;"> </span>según Factura 25687 de Cidea<span style="mso-spacerun: yes;"> </span>NIT No. 58794-8, Pago el 40% más el IVA en Efectivo; debe<span style="mso-spacerun: yes;"> </span>25% sin documento y por el resto firmo 3 pagarés.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Posee documentos por cobrar firmados por: Perdón </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Clemencia 1<span style="mso-spacerun: yes;"> </span>letra por valor de Q. 5,000.00 y Juan de <st1:personname productid="la Garza" w:st="on">la Garza</st1:personname> 1 pagaré por Q. 10,500.00.<o:p></o:p></span><br />
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<span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Efectivo:<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Billetes: 5 de Q. 100.00 c/u;<span style="mso-spacerun: yes;"> </span>8 de Q. 50.00 c/u;<span style="mso-spacerun: yes;"> </span>25 de Q. 20.00 c/u;<span style="mso-spacerun: yes;"> </span>30 de Q. 10.00 y 50 de Q. 5.00 c/u.<span style="mso-spacerun: yes;"> </span>Monedas: 42 de Q. 1.00 c/u; 65 de<span style="mso-spacerun: yes;"> </span>Q. 0.50 c/u; 47 de Q. 0.25 c/u; 62 de Q. 0.10 c/u y 140 de Q. 0.05 c/u.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Posee para la venta:<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">42 camisas de niño a Q. 336.00 c/docena;<span style="mso-spacerun: yes;"> </span>28 faldas de lino a Q. 50.40 c/u;<span style="mso-spacerun: yes;"> </span>34 blusas de dacron de colores a Q. 44.80 c/u;<span style="mso-spacerun: yes;"> </span>45 fustanes de nylon a Q. 28 c/u;<span style="mso-spacerun: yes;"> </span>89 pares de media a Q. 6.72 c/p;<span style="mso-spacerun: yes;"> </span>36 pares de calcetines a Q. 67.20 c/docena;<span style="mso-spacerun: yes;"> </span>39 swatters de niño a Q. 84.00 c/u;<span style="mso-spacerun: yes;"> </span>29 blusas de dama a Q. 24.64 c/u;<span style="mso-spacerun: yes;"> </span>35 camisas de caballero Q. 123.20 c/u;<span style="mso-spacerun: yes;"> </span>43 pantalones de niña a Q. 39.20 c/u.<span style="mso-spacerun: yes;"> </span>En toda la mercadería ya está incluido el IVA, Factura 32564 de Almacén Pacífico No. de NIT 56478-5.<span style="mso-spacerun: yes;"> </span>Del mismo debe el 40% del total de toda la mercadería sin el IVA.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Libros de Contabilidad: </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">6 libros de Q. 39.20 c/u Factura 3871 de Librería El Progreso, NIT 741809-8;<span style="mso-spacerun: yes;"> </span>Un recibo del Registro Mercantil por Q. 350.00;<span style="mso-spacerun: yes;"> </span>Un recibo de <st1:personname productid="la SAT" w:st="on">la SAT</st1:personname> por Autorización de Libros<span style="mso-spacerun: yes;"> </span>Q. 300.00;<span style="mso-spacerun: yes;"> </span>Una Factura Especial a Favor del Sr. Jorge Orellana por<span style="mso-spacerun: yes;"> </span>Q. 672.00 por servicios contables.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Posee dos computadoras Pentium 4 valorados en Q. 8,400.00 cada una con IVA incluido. Según Factura No. 20047.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Posee 5 Acciones del Banco de Guatemala por<span style="mso-spacerun: yes;"> </span>Q.<span style="mso-spacerun: yes;"> </span>2,500.00 cada una.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Dio en calidad de préstamo al Sr. Agustín Tin la cantidad de Q. 2,500.00, sin exigir documentos.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Realizo un préstamo en el Banco del Arroz S.A. la cantidad de Q. 10,500.00.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">13.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Pago un seguro que cubrirá un año, valorado en Q. 13,440.00 IVA incluido.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l1 level1 lfo16; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">14.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-bidi-font-family: "Times New Roman";">Pago publicidad a razón de Q.<span style="mso-spacerun: yes;"> </span>560.00 cada mes durante 5 meses a partir del 01 de Mayo<span style="mso-spacerun: yes;"> </span>de este año. Todo con IVA incluido.<o:p></o:p></span></div><br />
<b><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">SE PIDE:<o:p></o:p></span></b><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Libro de Inventario<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Wingdings 2"; mso-ansi-language: ES; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Resumen de Inventario<o:p></o:p></span><br />
<span style="font-family: "Wingdings 2"; mso-bidi-font-family: "Wingdings 2"; mso-fareast-font-family: "Wingdings 2";"><span style="mso-list: Ignore;">?<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman";">Certificación</span><span style="font-family: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><br />
</div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-43783164021148415092012-01-29T15:41:00.001-06:002012-01-29T15:42:37.597-06:00Laboratorio No. 1/Suma de Fracciones<div style="text-align: justify;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;">INSTRUCCIONES: </b>Resuelva los siguientes ejercicios en su cuaderno, no olvide que debe operar y finalmente graficar los resultados obtenidos en cada operación. <span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(VALOR<span style="mso-spacerun: yes;"> </span>15 Puntos)<o:p></o:p></b></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">SUMA DE FRACCIONES DE IGUAL DENOMINADOR<o:p></o:p></span></div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">4</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>1</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>1</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>3</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">4:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>3</sup>/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>1</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">6:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>3</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>1</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">8:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>2</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">9:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>4</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">10:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">4</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>1</sup>/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
</tbody></table><br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><br />
</div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">11:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>4</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">12:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>4</sup>/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">13:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>3</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">14:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>2</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">15:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>2</sup>/<sub>9</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> </tr>
</tbody></table><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">SUMA DE FRACCIONES DE DIFERENTE DENOMINADOR<o:p></o:p></span></div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">14</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>5</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>6</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>11</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">4:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">9</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>13</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>1</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>4</sup>/<sub>1</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">6:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>10</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>2</sup>/<sub>1</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">8:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">16</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>11</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">9:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">11</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>13</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">10:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">9</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>13</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
</tbody></table><br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><br />
</div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">11:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>5</sup>/<sub>1</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">12:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>14</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">13:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>9</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">14:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">16</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>5</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">15:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>7</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
</tbody></table><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><br />
</div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">SUMA DE FRACCIONES MIXTAS<o:p></o:p></span></div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>4</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ <sup>5</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 1 <sup>1</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 1 <sup>3</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">4:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>1</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 3 <sup>1</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 4<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">6:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 3 <sup>1</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">7:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1 <sup>2</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 2<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">8:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">5 <sup>1</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 2 <sup>3</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">9:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3 <sup>2</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 2 <sup>1</sup>/<sub>6</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">10:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1 <sup>1</sup>/<sub>8</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 1 <sup>6</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 5%;" width="5%"></td> </tr>
</tbody></table><br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><br />
</div><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">11:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">3</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 5<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">12:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 2 <sup>4</sup>/<sub>5</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">13:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1 <sup>3</sup>/<sub>4</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 1 <sup>2</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">14:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">2 <sup>2</sup>/<sub>7</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 1 <sup>2</sup>/<sub>3</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
</tbody></table></div></td> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 1.5pt; width: 19%;" valign="top" width="19%"><div align="right"><table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184; width: 100%;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">15:<o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">1 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;">+ 3 <sup>1</sup>/<sub>2</sub><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"><div align="right" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: right;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-GT;"><hr align="right" size="2" width="50%" /></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;"></td> </tr>
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</div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-45240631423081553292012-01-29T15:25:00.000-06:002012-01-29T15:25:19.833-06:00Cuestionario de Contabilidad de Costos<b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">INSTRUCCIONES:</span></b><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"> Conteste cada una de las preguntas se le presenta en el siguiente cuestionario, de forma argumentada. <o:p></o:p></span> <br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Qué es Contabilidad de Costos?<o:p></o:p></span></div><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Cuáles son los Elementos del Costo?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿A los Gastos de Fabricación también se le puede llamar?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿A que le llamamos Costo de Producción?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">En Contabilidad, ¿A que le llamamos Costo?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Cómo<span style="mso-spacerun: yes;"> </span>se clasifican los costos de acuerdo al volumen de la producción?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿A que se le llama Mano de Obra Directa?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Cómo se clasifica <st1:personname productid="la Materia Prima" w:st="on"><st1:personname productid="la Materia" w:st="on">la Materia</st1:personname> Prima</st1:personname>?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Qué es el Costo Primo?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿A que se le llama Mano de Obra Indirecta?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Qué es el Costo de Conversión?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿A que se le llama Materia Prima Directa?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">13.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Cómo se determina el costo total de un producto?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">14.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Cómo se sub-clasifica los Elementos del Costo?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">15.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Qué son las Materias Primas?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">16.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Los Costos de Distribución lo constituyen:<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">17.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Objetivo de <st1:personname productid="la Contabilidad" w:st="on">la Contabilidad</st1:personname> de Costos:<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">18.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Para que se utiliza <st1:personname productid="la Contabilidad" w:st="on">la Contabilidad</st1:personname> de Costos?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">19.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">¿Qué son los Costos Directos?<o:p></o:p></span><br />
<span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-fareast-font-family: Calibri;"><span style="mso-list: Ignore;">20.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Escriba un mínimo de cinco objetivos de la Contabilidad de Costos.<o:p></o:p></span>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-21367556665668627302012-01-28T19:59:00.001-06:002012-01-28T20:36:17.944-06:00Cuestionario de Contabilidad Bancaria<span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 12pt; line-height: 115%;">Instrucciones:</span></b><span lang="ES" style="font-size: 12pt; line-height: 115%;"> Lea las siguientes preguntas y responda lo correcto.<o:p></o:p></span></span> <br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Qué se entiende por Sistema Financiero Guatemalteco?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cuáles son las funciones del Sistema Financiero Guatemalteco?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Clasificación del Sistema Financiero Guatemalteco atendiendo a la regulación que tienen las entidades:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cómo está integrado el Sistema Financiero Formal?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cómo está integrado el Sistema Financiero Informal?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cuál es el Sistema Financiero que se encuentra legalmente constituido, autorizado por la Junta Monetaria y fiscalizados por la Superintendencia de Bancos?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Quién es la encargada de velar por la política monetaria, cambiaria y crediticia del país?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cuál es la función de la Superintendencia de Bancos?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Qué banco es considerado el Agente Financiero del Estado?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cuál es la entidad bancaria que puede emitir billetes y monedas?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">11.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Cómo se clasifican las operaciones que realizan los Bancos?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">12.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Las Operaciones Activas son:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">13.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Las Operaciones Pasivas son:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">14.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Ejemplo de tres Operaciones Activas:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">15.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Ejemplo de tres Operaciones Pasivas:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">16.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Las Sociedades Financieras son:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">17.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">Las Operaciones Indiferenciales son:<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">18.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Qué es Crédito?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">19.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Qué es Crédito Directo?<o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 12pt; line-height: 150%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">20.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Calibri;">¿Qué es Crédito Indirecto?<o:p></o:p></span></span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-86583573392500360282012-01-28T19:42:00.000-06:002012-01-28T19:42:09.420-06:00Significado de Cuentas de Contabilidad<div style="text-align: center;"> <span style="font-family: Algerian; font-size: 14pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">TERMINOLOGÍA DE <st1:personname productid="LA CUENTA" w:st="on">LA CUENTA</st1:personname><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTA:</span></b><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Es la centralización sistemática de valores y conceptos después de un proceso mental de asociación. Con ideas o transacciones.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><strong>PARTES:</strong> En contabilidad se conocen dos partes de la cuenta que son<span style="mso-spacerun: yes;"> </span>DEBE Y HABER. En contabilidad el debe<span style="mso-spacerun: yes;"> </span>se trabaja del lado izquierdo (Cargo) y el Haber del lado derecho (Abono) de la cuenta.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">SALDOS:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> En contabilidad usamos dos clases de saldos que son <b>DEUDORES Y ACREEDORES</b>. El Saldo<span style="mso-spacerun: yes;"> </span>Deudor se utiliza en las cuentas de Activo y Perdidas. Saldo Acreedor se utiliza en las cuentas<span style="mso-spacerun: yes;"> </span>de Pasivo y Ganancias.<o:p></o:p></span></div><br />
<div class="MsoHeading8" style="margin: 0cm 0cm 0pt;"><span style="font-family: "Calibri","sans-serif"; font-size: 12pt; font-style: normal; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><strong>REGLAS DE TERMINOLOGÍA DE <st1:personname productid="LA CUENTA" w:st="on">LA CUENTA</st1:personname><o:p></o:p></strong></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Nominar <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Colocarle nombre a la cuenta.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Abrir <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Iniciar el proceso, habiendo identificado la cuenta. <o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Nota: <o:p></o:p></span></b></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 70.9pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Si es Perdida y Activo se abre en el debe.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 70.9pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Si es Ganancia o Pasivo se abre en el Haber.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Cargar <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Hacer anotaciones en el lado del Debe.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Abonar <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Hacer anotaciones en el lado del Haber.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Saldar <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Encontrar la diferencia entre sumas de ambos lados.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Balancear <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Sumas iguales en el Debe y Haber.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">g.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Cerrar <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Trazar líneas paralelas horizontales en ambos lados.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 54pt; mso-list: l1 level1 lfo1; tab-stops: list 54.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">h.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Reabrir <st1:personname productid="LA CUENTA" w:st="on">la Cuenta</st1:personname>: Reiniciar las operaciones con el saldo anterior.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; font-size: 12pt; font-style: normal; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><strong>CLASES DE CUENTAS<o:p></o:p></strong></span></div><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></b><br />
<b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTAS DE VALORES</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> <o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span>Como su nombre lo indica son todas las cuentas que representan valores o bienes que están a favor de la empresa, en Contabilidad se llaman <b>ACTIVOS</b> y se clasifican según las prioridades. También son cuentas de valores las que representan obligaciones o deudas a favor de terceras personas, en Contabilidad se llaman <b>PASIVOS</b>.<span style="mso-spacerun: yes;"> </span>Recordemos que el Capital o Patrimonio<span style="mso-spacerun: yes;"> </span>se determina con la diferencia entre Activos y Pasivos.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTA DE RESULTADOS<o:p></o:p></span></b></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-style: italic; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Se forma con los egresos o pagos efectuados en un periodo determinado no recuperables, conocidos como <b>PÉRDIDAS </b>y los ingresos o entradas<span style="mso-spacerun: yes;"> </span>sin reembolsos, conocidos como <b>GANANCIAS.<span style="mso-spacerun: yes;"> </span></b><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">SIGNIFICADO DE LAS CUENTAS<i><o:p></o:p></i></span></b></div><b><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><br />
<div style="text-align: center;"> <b><u style="text-underline: wavy-heavy;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTAS DE ACTIVO<o:p></o:p></span></u></b></div><br />
<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CAJA CHICA:<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span>Es<span style="mso-spacerun: yes;"> </span>un fondo fijo que se separa de la caja general para gastos pequeños e inmediatos, los cuales se pagan en efectivo, el monto de <st1:personname productid="la Caja Chica" w:st="on">la Caja Chica</st1:personname> depende de la magnitud de <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> la cual puede ser de Q. 100.00, Q. 500.00,<span style="mso-spacerun: yes;"> </span>Q. 1,000.00 o Q. 2,000.00.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CAJA: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Esta</span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> representado por el dinero en efectivo, monedas y billetes disponibles en <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> para realizar pagos o cheques recibidos para depositar.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">BANCOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los depósitos de ahorro o monetarios que las Empresas tienen en las distintas instituciones bancarias del país.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CRÉDITO FISCAL O IVA POR COBRAR: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Impuesto al Valor Agregado que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> tiene pendiente de recuperar.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CLIENTES:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Representa a todas las personas que le deben a <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> por concepto de mercaderías.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DEUDORES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa<span style="mso-spacerun: yes;"> </span>a todas las personas que le deben a <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> por cualquier motivo que no sea por mercaderías. Este crédito es a corto plazo y puede o no devengar intereses según el monto,<span style="mso-spacerun: yes;"> </span>el tiempo y el motivo del mismo.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DOCUMENTOS<span style="mso-spacerun: yes;"> </span>POR COBRAR:<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa las letras de cambio o pagares que terceras personas han firmado a favor de <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname>,<span style="mso-spacerun: yes;"> </span>este crédito puede ser a corto o largo plazo, depende de las condiciones de<span style="mso-spacerun: yes;"> </span>crédito y la cantidad a recibir.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CORRESPONSALES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son las personas que representan a <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> en otro lugar o país realizando operaciones comerciales o mercantiles.<o:p></o:p></span></div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ALQUILERES PAGADOS POR ANTICIPADO: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los pagos que se hacen a cuenta del alquiler del local. Regularmente este pago siempre será anticipado y representará un gasto al vencer el plazo.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">SEGUROS PAGADOS ANTICIPADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa el seguro que se adquiere para proteger los bienes de <st1:personname productid="la Empresa. Se" w:st="on">la Empresa.<span style="mso-spacerun: yes;"> </span>Se</st1:personname> convierte en el gasto al devengarse el servicio. El pago del seguro siempre es a un año plazo y se es efectivo cuando se adquiere.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">COMISIONES PAGADAS ANTICIPADAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa<span style="mso-spacerun: yes;"> </span>las comisiones que se pagan anticipadamente. Este pago se hace cuando <st1:personname productid="la Empresa" w:st="on">la<span style="mso-spacerun: yes;"> </span>Empresa</st1:personname> desea vender su producto y para promover la venta.<span style="mso-spacerun: yes;"> </span>Si no se realizará el servicio, se exigirá el reintegro del valor cancelado.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">12.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">MERCADERÍAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Es el objeto de Compra-Venta en <st1:personname productid="la Empresa. Estas" w:st="on">la Empresa.<span style="mso-spacerun: yes;"> </span>Estas</st1:personname> mercaderías<span style="mso-spacerun: yes;"> </span>deben de estar bien clasificadas en nuestro inventario para tener un buen control de las mismas.<o:p></o:p></span></div><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">13.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">INVERSIONES EN VALORES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa las acciones, bonos o inversiones que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> hace en otra Empresa o en el Estado,<span style="mso-spacerun: yes;"> </span>significa intereses o dividendos para el futuro.<o:p></o:p></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l0 level1 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">14.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ESPECIAS FISCALES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son timbres fiscales con papel sellado que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> posee en inventario y para su uso.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">15.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">MONEDA EXTRANJERA: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa la moneda de otros países que posee <st1:personname productid="la Empresa. Como" w:st="on">la Empresa. Como</st1:personname> Dólares, Pesos Mexicanos, Libras Esterlinas, etc.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">16.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PAPELERIA Y UTILES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa la papelería<span style="mso-spacerun: yes;"> </span>y útiles que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> tiene en inventario para su uso.<span style="mso-spacerun: yes;"> </span>Se convierte en pérdidas al ser utilizado.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">17.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ÚTILES Y ENSERES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los objetos que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> tiene para su uso en inventario.<span style="mso-spacerun: yes;"> </span>Se convierte en gasto al ser utilizado.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">18.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">MOBILIARIO Y EQUIPO: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los muebles y equipos que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> posee para uso del negocio.<span style="mso-spacerun: yes;"> </span>Escritorios, Teléfonos, Sillas, Máquinas de Escribir, etc.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">19.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">VEHÍCULOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los vehículos que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> posee para su uso.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">20.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">HERRAMIENTAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">En esta cuenta se incluye todo tipo de herramientas que se utilizan para las reparaciones, también estas cuentas se utilizan en las fábricas, talleres<span style="mso-spacerun: yes;"> </span>de reparación como los alicates, tenazas, martillo, etc.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">21.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">INMUEBLES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los inmuebles que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> posee para su uso o para dar en arrendamiento a otra persona, incluye<span style="mso-spacerun: yes;"> </span>terrenos, fincas y edificios.<span style="mso-spacerun: yes;"> </span>Esta cuenta incluye un 70% que corresponde a los Edificios y el 30% que es para los Terrenos.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">22.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">MAQUINARIA: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son las máquinas que están al servicio de las fábricas las cuales sirven para la producción.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">23.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">EQUIPO DE COMPUTACIÓN: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son las computadoras y accesorios al servicio de <st1:personname productid="la Empresa. En" w:st="on">la Empresa. En</st1:personname> esta no incluye el servicio de Internet.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">24.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE ORGANIZACIÓN:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Son los gastos que ocasiona organizar <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname>, ejemplo: Patente de Comercio, Libros de Contabilidad, etc.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">25.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE INSTALACIÓN:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> En esta cuenta se incluye la instalación de negocios, ejemplo:<span style="mso-spacerun: yes;"> </span>Decoraciones.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">26.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE CONSTITUCION:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Esta cuenta se utiliza para registrar los gastos de legalización de <st1:personname productid="la Empresa." w:st="on">la Empresa.</st1:personname><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b><u style="text-underline: wavy-heavy;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTAS DE PASIVO<o:p></o:p></span></u></b></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PROVEEDORES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa<span style="mso-spacerun: yes;"> </span>a las Empresas o personas que nos venden mercaderías al crédito,<span style="mso-spacerun: yes;"> </span>el plazo puede ser a 30, 60, 90 y 120 días.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ACREEDORES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa a las personas a quienes les debemos por cualquier motivo que<span style="mso-spacerun: yes;"> </span>no sea mercaderías. Este crédito normalmente es a corto plazo y puede o no devengar intereses dependiendo de las condiciones del mismo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DOCUMENTOS POR PAGAR: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los pagarés o letras<span style="mso-spacerun: yes;"> </span>de cambio que <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> firma a favor de terceras personas.<span style="mso-spacerun: yes;"> </span>Este crédito puede ser a corto<span style="mso-spacerun: yes;"> </span>y largo plazo.<span style="mso-spacerun: yes;"> </span>Regularmente devenga intereses y las condiciones<span style="mso-spacerun: yes;"> </span>del crédito deben quedar claras en el documento.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUOTA IGSS POR PAGAR: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son las cuotas que el comerciante esta obligado a pagar al IGSS.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">IMPUESTOS, RETENCIONES ISR POR PAGAR:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Son los impuestos que las Empresas están obligadas a pagar al Estado.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PRÉSTAMO BANCARIO: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa la obligación que adquiere la empresa con una Institución Bancaria por un préstamo recibido.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">HIPOTECAS O CRÉDITOS HIPOTECARIOS:<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa un crédito recibido por alguna Institución Financiera,<span style="mso-spacerun: yes;"> </span>este crédito está amparado por una finca, edificio, inmueble, devengará interés y se hace efectivo por medio de escritura pública en donde las condiciones del crédito deben quedar claras.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><br />
</div><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ALQUILERES COBRADOS ANTICIPADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa el cobro que se hace por el servicio de arrendamiento de un local que vamos a dar. Este se convierte en ganancia al ser devengado el servicio.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">COMISIONES COBRADAS ANTICIPADAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa el efectivo<span style="mso-spacerun: yes;"> </span>que recibimos por concepto de comisiones por algún servicio que vamos a realizar. Será ganancia al devengarse el mismo.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DEPRECIACIONES ACUMULADAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son regularizaciones de activo y representa el porcentaje que vamos a utilizar para depreciar los activos fijos, por el desgaste y uso de los mismos.<span style="mso-spacerun: yes;"> </span>Esta operación se realiza al final del período contable.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">AMORTIZACIONES ACUMULADAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son regularizaciones<span style="mso-spacerun: yes;"> </span>de activo y representa el porcentaje que vamos a utilizar para amortizar nuestros activos<span style="mso-spacerun: yes;"> </span>cada final del periodo contable.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; font-weight: normal; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-size: small;">12.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: small;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">RESERVAS: </span><span style="font-family: "Calibri","sans-serif"; font-weight: normal; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">También<span style="mso-spacerun: yes;"> </span>llamadas<span style="mso-spacerun: yes;"> </span>eventuales representa el porcentaje de la ganancia que vamos a utilizar para cualquier eventualidad que pueda tener <st1:personname productid="la Empresa. Estos" w:st="on">la Empresa.<span style="mso-spacerun: yes;"> </span>Estos</st1:personname> ajustes se hacen al final del periodo si el ejercicio contable determina ganancia.<o:p></o:p></span></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">13.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CAPITAL O PATRIMONIO DE <st1:personname productid="la Empresa" w:st="on">LA EMPRESA</st1:personname>:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Este puede estar representado por acciones si <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> es Sociedad Anónima, por capitales a nombre de los socios en el caso de Sociedades Colectivas, Comandita Simple.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><b><u style="text-underline: wavy-heavy;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">CUENTAS QUE RESULTAN PÉRDIDAS<o:p></o:p></span></u></b></div><div style="text-align: center;"> </div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l3 level1 lfo4; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">SUELDOS PAGADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa el pago realizado a los empleados de <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> por el servicio que prestan, este pago puede ser quincenal o mensual, dividido en Sueldos de Ventas y Sueldos Administrativos.<o:p></o:p></span></div><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ALQUILERES PAGADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pago realizado por el servicio de arrendamiento del local que utiliza <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> para la administración y venta de sus productos.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE VENTA: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Cualquier<span style="mso-spacerun: yes;"> </span>gasto que se realice por las ventas de <st1:personname productid="la Empresa." w:st="on">la Empresa.</st1:personname><o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE ADMINISTRACIÓN: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Cualquier gasto que se realice por la administración del negocio.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS DE COMPRA: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los gastos que se realizan por las compras de mercaderías.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">COMPRAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son</span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> las adquisiciones de mercaderías para la venta.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DEPRECIACIONES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Desgaste que sufren<span style="mso-spacerun: yes;"> </span>los Activos.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">AMORTIZACIONES: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Porcentaje que se aplica a los Activos para amortizarlos al final del período contable.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DIVIDENDOS PAGADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los pagos que se hacen en <st1:personname productid="la Empresa" w:st="on">la Empresa</st1:personname> por la distribución de las utilidades al final del período contable.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">GASTOS FINANCIEROS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa el porcentaje de interés que se aplica a los préstamos obtenidos, también se les conoce como intereses pagados o comisiones bancarias.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PROPAGANDA Ó PUBLICIDAD: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa<span style="mso-spacerun: yes;"> </span>los gastos efectuados por la publicidad del negocio.<o:p></o:p></span></div><br />
<div style="text-align: center;"> <u style="text-underline: wavy-heavy;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="font-size: small;">CUENTAS QUE RESULTAN GANANCIAS<o:p></o:p></span></span></u></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">VENTAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los ingresos obtenidos por las ventas de las mercaderías.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">INTERESES PRODUCTO: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los ingresos obtenidos por<span style="mso-spacerun: yes;"> </span>intereses de préstamos concedidos a terceras personas.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DESCUENTOS RECIBIDOS:</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Son los descuentos que nos hacen en el pago de documentos.<span style="mso-spacerun: yes;"> </span>Pueden ser descuentos sobre compras.<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">PRODUCTOS FINANCIEROS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los ingresos obtenidos por el financiamiento de una deuda.<o:p></o:p></span></div><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">COMISIONES COBRADAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Son los ingresos obtenidos por concepto de comisión de algún servicio realizado.<o:p></o:p></span><br />
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<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">DEVOLUCIONES Y REBAJAS SOBRE COMPRAS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa las devoluciones y rebajas que nos conceden sobre las compras realizadas.<o:p></o:p></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;"></span></span><br />
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">ALQUILERES COBRADOS: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Representa los ingresos que se obtienen del arrendamiento<span style="mso-spacerun: yes;"> </span>de nuestros inmuebles.<o:p></o:p></span><br />
<b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></b><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt; mso-list: l4 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -18pt;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">SUPERÁVIT: </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Esta cuenta representa las ganancias acumuladas de varios ejercicios<span style="mso-spacerun: yes;"> </span>contables.<o:p></o:p></span></div><br />
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</div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-5111485533088265082011-09-09T15:35:00.001-06:002012-01-28T20:37:08.174-06:00Cuestionario de Geografía Económica<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Qué son recursos?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Mencione los recursos que se utilizan para la producción de bienes y servicios que satisfacen las necesidades:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué son recursos naturales?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Mencione los aspectos que determinan la posibilidad del recurso:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es necesario para determinar la calidad de un recurso?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Los recursos por su durabilidad pueden ser:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué son recursos naturales renovables?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba 3 ejemplos de reproducción biológica:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba 3 elementos que tengan ciclo natural:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El recurso natural dependiendo al uso que de él se haga puede ser:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">11.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿En caso puede darse la reproducción administrada o dirigida?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">12.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Cómo se determina el grado de los recursos naturales?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">13.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué son productos tradicionales?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">14.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba los principales productos tradicionales de Guatemala:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">15.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué son productos no tradicionales?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">16.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba los productos no tradicionales de Guatemala: </span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">17.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es la destrucción del suelo?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">18.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Mencione las causas por las cuales el suelo puede ser destruido:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">19.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿La erosión es un fenómeno de origen?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">20.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es la erosión?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">21.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es erosión hídrica?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">22.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es erosión eólica?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">23.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es erosión mecánica?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">24.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba los porcentajes de cómo se distribuye Guatemala y sus recursos:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">25.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es frontera agrícola?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">26.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es la deforestación?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">27.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es expansión o avance de la frontera agrícola?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">28.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El exceso de tierra transportada lagos y ríos provoca:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">29.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Cuale es la diferencia entre recursos renovables y no renovables?</span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">30.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Escriba su comentario acerca del tema.</span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-63779000075205065762011-09-09T14:17:00.001-06:002012-01-28T20:37:43.059-06:00Recursos Naturales<div class="MsoBodyText2" style="margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Definición y clasificación de los recursos.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; 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</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Un recurso se define como cualesquiera elementos (viviente o no viviente), o bien cualquier habilidad o conocimiento humano que pueda ser usado en la producción de bienes o servicios.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">En igual forma, recurso es el conjunto de elementos materiales e inmateriales escasos en relación con su demanda, que en forma mediata e inmediata y en interacción con el ser humano a través del proceso productivo generan bienes y servicios para la sociedad. Es por lo tanto, también la capacidad humana, las propiedades animales y objetos materiales, la tierra, la flora, la fauna, el agua y otras sustancias escasas en relación con su demanda y que se emplean conjuntamente para producir bienes y servicios destinados a la satisfacción de necesidades de la población.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoBodyText2" style="margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Recursos naturales.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Son todos aquellos elementos que existen en la naturaleza y que el ser humano puede utilizar para su propio beneficio.<span style="mso-spacerun: yes;"> </span>Los procesos y el tiempo, determinan la disponibilidad del recurso.<span style="mso-spacerun: yes;"> </span>La cantidad total de trabajo necesario para encontrar, obtener y refinar el recurso, de manera que se presenten en una forma útil al ser humano, determina su calidad.<span style="mso-spacerun: yes;"> </span>Los recursos naturales en función a su durabilidad se pueden clasificar en Recursos Renovables y Recursos no Renovables.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">I. RECURSOS NATURALES RENOVABLES</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Son aquellos elementos que con prácticas adecuadas de conservación y uso racional de los mismos, pueden aprovecharse permanentemente. Están en una cantidad fija en un momento dado, pero esta cantidad es renovada mediante la reproducción biológica (productos agrícolas, animales, mano de obra aplicada a la renovación de bosques) o un ciclo natural (agua, suelo y atmósfera).<span style="mso-spacerun: yes;"> </span>Es muy importante saber que un recurso natural renovable puede ser disminuido, mantenido o incrementado según el manejo que de el se haga.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Los recursos naturales renovables también se definen como los recursos que por su carácter biológico poseen capacidad regenerativa propia y por consiguiente capacidad de reproducción. La reproducción biológica se puede dar en forma natural o puede ser administrada o dirigida como en el caso de los peces en estanques, la ganadería y algunos productos agrícolas.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">El grado de renovación de los recursos naturales está determinado por el número de individuos que se reproducen en un tiempo específico y el tamaño de la población encargada de la reproducción.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">La capacidad de regeneración y reproducción de los recursos naturales renovables es estimulable con prácticas adecuadas y racionales de conservación y uso; sin embargo, también corren el riesgo de convertirse en no renovables cuando se utilizan incorrectamente y/o irracionalmente.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">El uso sostenible del recurso natural consiste en utilizar el recurso de manera que su renovación sea tal que las generaciones futuras puedan disfrutar de los mismos beneficios que en el presente.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">La explotación no controlada y deteriorante se da cuando únicamente interesa el valor presente que el recurso proporciona.<span style="mso-spacerun: yes;"> </span>Se busca obtener la máxima ganancia económica en el menor tiempo posible, sin importar si esta actividad trae serias consecuencias o el agotamiento completo del recurso.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Entre los principales recursos naturales renovables, que por su importancia en la actividad económica cuando el ser humano los incorpora en los procesos productivos <span style="mso-spacerun: yes;"> </span>para la generación de bienes y servicios, destacan los siguientes:</span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt 9pt; mso-layout-grid-align: none; mso-list: l1 level1 lfo1; mso-pagination: none; tab-stops: list 9.0pt; text-align: justify; text-indent: -9pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Por su relación estrecha con el sector agrícola.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 9pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 9pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Contribuye a la generación de divisas a la economía del país, y entre los principales rubros de exportación se encuentran productos agropecuarios tradicionales, agro industriales y algunos productos no tradicionales. Se estima que aproximadamente el 75% de los productos que contribuyen a la generación de divisas a la economía del país, son de carácter agropecuario. En ese sentido vale la pena tomar en cuenta lo que constituye la clasificación referida a productos tradicionales y no tradicionales, que de alguna manera todos ellos se relacionan con el suelo.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 9pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 7.1pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Se le llama <b style="mso-bidi-font-weight: normal;">productos tradicionales</b> a aquellos que tradicionalmente ha producido el país durante su historia; estos productos constituyen la principal oferta exportable hacia el exterior, de acuerdo al<span style="mso-spacerun: yes;"> </span>modelo agroexportador de materias primas agrícolas que prevalece en Guatemala. Se han considerado como productos tradicionales café, azúcar, banano y algodón. Sin embargo, éste último perdió mercado por los sustitutos que aparecieron en el mercado, los cuales se empezaron a producir internacionalmente en el último cuarto del siglo pasado, por lo que su producción local bajó radicalmente y ya no forma parte del esquema de producción de agroexportación. Hoy día se consideran como los principales productos tradicionales para Guatemala los siguientes:</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Café</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Azúcar</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Cardamomo</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Banano </span></div><div class="MsoListParagraphCxSpLast" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Petróleo</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 7.1pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Obviamente el petróleo no es un producto agrícola pero proviene directamente de la naturaleza y se exporta sin ningún grado de industrialización de una manera constante desde hace unas décadas, por lo que ya se el considera como tradicional; igualmente, el cardamomo es ya considerado como tradicional.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 7.1pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 7.1pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Por su parte, los productos <b style="mso-bidi-font-weight: normal;">no tradicionales</b> son aquellos que el país no ha exportado tradicionalmente durante su historia y en el pasado no tenían fuerte impacto en los ingresos de divisas, sino que es hasta la época reciente que han tenido auge. Entre otros, se pueden mencionar como los principales productos no tradicionales los siguientes:</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Minerales</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Frutas frescas y congeladas</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Verduras frescas y congeladas</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Plantas ornamentales</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Follajes</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Flores</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Caucho natural</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Hidrobiológicos</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Madera y productos de madera</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Especies</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Textiles</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Diversidad de artículos típicos</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Medicamentos</span></div><div class="MsoListParagraphCxSpLast" style="margin: auto auto auto 36pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><span lang="ES" style="font-size: 10pt;"><span style="mso-list: Ignore;">-<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="font-size: 10pt;">Manufacturas plásticas</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 7.1pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Aunque este hecho no se relaciona directamente con el tema del suelo, vale la pena mencionar que en los últimos cinco años se han considerado ya dentro de los productos no tradicionales a ciertos servicios que el país está exportando directamente o generando ingresos de divisas, tal el caso del <i style="mso-bidi-font-style: normal;">software</i>, servicios de laboratorio, atención al cliente y centros de recepción de llamadas.</span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Destrucción del suelo.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Definición:</span></b><span lang="ES" style="font-size: 10pt;"> consiste en la degradación o desaparecimiento de las calidades químico-orgánicas que posee un espacio físico de suelo.<span style="mso-spacerun: yes;"> </span></span></div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt; text-align: justify;"><br />
</div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">El suelo puede ser destruido por varias causas.<span style="mso-spacerun: yes;"> </span>Estas pueden ser por la destrucción de los bosques y otras formas de cobertura vegetal, y las prácticas agrícolas inadecuadas. La manera en que más frecuentemente se destruye el suelo es la erosión, que se convierte en un fenómeno<span style="mso-spacerun: yes;"> </span>que puede ser de origen natural o con intervención del ser humano, pero que tiene grandes repercusiones sociales.</span></div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt;"><br />
</div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt;"><br />
</div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Erosión.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Definición:</span></b><span lang="ES" style="font-size: 10pt;"> erosión es el desprendimiento, remoción o arrastre de las partículas del suelo, ocurridas por el agua, el viento, la nieve o incluso la acción del ser humano y los animales. También consiste en la fuga, traslación o trasporte de la capa útil de la tierra, hacia otro lugar o espacio no determinado, por la acción del agua, el aire, los animales y el ser humano.<span style="mso-spacerun: yes;"> </span></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">a) Erosión hídrica</span></b><span lang="ES" style="font-size: 10pt;">.</span></div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt;"><br />
</div><div class="MsoBodyText" style="margin: 0cm 0cm 0pt; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Es causada por el agua y ocurre en terrenos con pendientes inclinadas que tienen poca o ninguna cubierta vegetal, o bien que no se les aplica ninguna medida de conservación de suelos.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">b) Erosión eólica</span></b><span lang="ES" style="font-size: 10pt;">.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Es causada por el viento en época seca; la velocidad y fuerza de los vientos sobre la tierra provoca que el suelo superficial, más liviano, se levante y se transporte hacia otros lugares, dejando sola la capa más compacta y menos fértil; ocurre en ciertas zonas con<span style="mso-spacerun: yes;"> </span>poca precipitación, áridas y en terrenos planos sin cobertura vegetal.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoBodyText2" style="margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">c) Erosión mecánica.</span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Se denomina así al tipo de erosión que provocan los animales, especialmente cuando se realiza el sobrepastoreo en suelos utilizados en actividades para la agricultura.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">El ser humano también erosiona el suelo; los asentamientos humanos en áreas de vocación agrícola reducen la disponibilidad de tierras para el desarrollo de cultivos que contribuyen a la erosión por los caminamientos y construcciones de viviendas.<span style="mso-spacerun: yes;"> </span>Esto se traduce en una presión demográfica sobre el suelo.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">La erosión provoca que la tierra se acumule en áreas que no le corresponden, especialmente en espacios de agua de ríos o lagos.<span style="mso-spacerun: yes;"> </span>El exceso de tierra transportada hacia estos provoca azolvamientos; un espacio azolvado facilita las inundaciones, que eliminan la posibilidad que las corrientes de agua fluyan<span style="mso-spacerun: yes;"> </span>libremente, especialmente las que corresponden al ciclo hídrico.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Guatemala es el país de Centroamérica que posee los indicadores más altos de erosión de suelos, de acuerdo a una publicación del “Plan de Acción Forestal para Guatemala”. Anteriormente se ha explicado que los bosques cubren el 37% del territorio nacional, en tanto que el 3.43% corresponde a fuentes de agua, 1.08% a infraestructura y 0.12% a zonas áridas y mineras. El restante 58% de su superficie ha estado al servicio de la actividad agropecuaria, porcentaje que ha tendido a subir en los últimos años, por el ensanchamiento de la frontera agrícola, no obstante que, como ya se ha indicado existe muy poca vocación del suelo para este destino.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">¿Qué es la frontera agrícola?</span></b><span lang="ES" style="font-size: 10pt;"> La frontera agrícola es el límite imaginario que divide la tierra dedicada a la agricultura y la tierra que aún se mantiene como área natural intacta. Debido a la presión de las poblaciones humanas, esta frontera avanza cada vez más hacia las áreas naturales; a este fenómeno se le llama <b style="mso-bidi-font-weight: normal;">expansión o avance de la frontera agrícola</b>. En algunos países se busca ampliar la frontera agrícola y se ve como algo positivo cuando se trata de zonas áridas, desérticas, aprovechándose canales de irrigación. </span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;"><br />
Sin embargo, en otros países como Guatemala el avance de la frontera agrícola está asociado a la deforestación. El reemplazo de flora y fauna por tierras agrícolas está asociado a la degradación del medio ambiente; el uso indiscriminado de agroquímicos, las grandes superficies necesarias para la agricultura mecanizada y la explotación excesiva de la fertilidad de los suelos tienen consecuencias negativas para el medio ambiente.</span></div><br />
<div class="MsoBodyText2" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; tab-stops: list 36.0pt; text-indent: 18pt;"><span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Deforestación. </span></b><span lang="ES" style="font-size: 10pt;"></span></div><div class="MsoBodyText2" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="font-size: 10pt;">Definición:</span></b><span lang="ES" style="font-size: 10pt;"> la deforestación es la remoción de la cubierta forestal para dedicar las tierras a cultivos anuales. La habilitación de nuevas tierras para la agricultura y la ganadería, salvo casos muy especiales, se hace por sistema de tumba, roza y quema, que se presenta con mucha frecuencia en zonas de selva tropical, en donde la agricultura nómada tiene como consecuencia el agotamiento progresivo de los suelos.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 34pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-layout-grid-align: none; mso-pagination: none; text-align: justify;"><span lang="ES" style="font-size: 10pt;">Según el tipo de uso a que sea sometido el suelo, después del cambio de su cobertura forestal, así será la pérdida del suelo, ya que los bosques son muy eficaces para evitar la erosión hídrica, al interceptar por medio de sus hojas la energía de las gotas de lluvia, que luego pasan a la capa de hojarasca y humus, en donde lentamente son absorbidas por el suelo sin causar pérdida o arrastre de las partículas del mismo. </span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-22346549771846626712011-08-15T12:19:00.001-06:002012-01-28T20:38:21.738-06:00Cuestionario de Finanzas Públicas<span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;">I SERIE.</b><span style="mso-spacerun: yes;"> </span>Complete los siguientes enunciados.<o:p></o:p></span><br />
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Al cálculo anticipado y consolidado que realizan las distintas entidades del sector público guatemalteco, de los ingresos y egresos que se proyectan para un año fiscal del gobierno, se conoce con el nombre de:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">La entidad pública encargada de preparar, tramitar, ejecutar y evaluar los ingresos y gastos anuales del gobierno y de entidades descentralizadas y autónomas y semiautónomas de nuestro país, es conocida como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El presupuesto de una nación posee muchas características, la principal característica que evidencia la forma en que se registran sus datos, es la que determina que posee carácter:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El decreto No. 2-86 y su reglamento, según acuerdo gubernativo No. 7-86 en nuestro país, es la que fundamenta y sostiene que el presupuesto general de la nación, se debe basar en la ley que se conoce como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">La categoría del presupuesto por programas que identifica el plan de acción concreto a realizar para el cumplimiento de las funciones del estado, de acuerdo a objetivos y metas cuantificables que se cumple mediante acciones integradas que cumplen unidades administrativas bien definidas con un costo global y unitario predeterminado, se conoce como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">La división más reducida de cada una de las acciones que deben realizarse en un presupuesto programático para obtener resultados parciales propuestos y que consiste en la ejecución de procesos de trabajo que realizan oficinas estatales, se conoce como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Al conjunto de obras realizadas en un presupuesto, dentro de un programa o subprograma de inversión ejecutada para formar bienes de capital, se conoce como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El periodo de vigencia del presupuesto general de la nación es de:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">La categoría del presupuesto que se identifica con la más amplia división de la actividad gubernamental proyectada para cumplir sus obligaciones hacia los diferentes sectores de servicio, se conoce como:<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 18pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">En cuanto al presupuesto general de la nacional, quien determina la estructura y contenido del gobierno y sus distintas entidades para cada ejercicio fiscal, es el Ministerio de Finanzas Públicas en coordinación con:<o:p></o:p></span></div><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;"><o:p><span style="font-family: Calibri;"> </span></o:p><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;">II SERIE.</b><span style="mso-spacerun: yes;"> </span>Conteste las siguientes preguntas.<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Ejecución?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Preparación?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Control y Fiscalización?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Aprobación?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Autorización detallada de Egresos e Ingresos?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Publicación?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Liquidación?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿A qué se le llama superávit del Presupuesto?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué es Tesorería Nacional?<o:p></o:p></span></div><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 10pt 18pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">¿Qué son Ajustes y Reducciones?<o:p></o:p></span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-34158469977203165112011-08-15T11:42:00.001-06:002012-01-28T20:38:54.025-06:00Cuestionario de Cierre Contable<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">1.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas NIC?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">2.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas IGCPA?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">3.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas NIIF para Pymes?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">4.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas IGSS?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">5.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas ISR?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">6.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas IVA?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">7.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué significan las siglas ISO?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">8.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Cuántos y cuáles son los Estados Financieros Básicos?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">9.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Cuáles son los principales requisitos que deben incluir los Estados Financieros?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">10.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Cuando decimos: Es un documento que en su cuerpo contiene los ingresos y gastos normales al giro de la entidad, los ingresos y gastos financieros y aquellos ingresos o gastos no recurrentes y extraordinarios.<span style="mso-spacerun: yes;"> </span>¿A qué estado financiero nos estamos refiriendo?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">11.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Los gastos de operación se dividen en:<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">12.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué es un Balance de Situación General?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">13.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Cuando decimos: Es un documento que muestra el costo de las unidades fabricadas…<span style="mso-spacerun: yes;"> </span>¿A qué estado financiero nos estamos refiriendo?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">14.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Enumere las tres partes importantes en que se divide el Balance General.<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">15.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Cuáles son los objetivos de los Estados Financieros según la NIC?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">16.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Cuál es el objetivo del Estado de Flujo de Efectivo?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">17.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué son los Gastos de Administración?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">18.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué son los Gastos de Distribución?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">19.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué son partidas de Ajustes por Corrección?<o:p></o:p></span></span></div><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">20.</span><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">¿Qué son partidas de Ajustes?<o:p></o:p></span></span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-25504167548263517812011-02-18T15:18:00.001-06:002012-01-28T20:39:35.556-06:00Como dar de Alta a los Proveedores en SAE<link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><style>
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvA_yGky4zbZ1u68ei_k-pQfNPTzViBnE3jY2AMzuMjLLdftDFT1ADJrwNYEACrlg-v0LvpICXEULYEKsL6OOZEZDXrLXfe2t7_580EvtjcHJaFCzMA5ptUB3DFIr-KXgWuQGgeAhP8Zk/s1600/XFZYX-SAE.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="164" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhvA_yGky4zbZ1u68ei_k-pQfNPTzViBnE3jY2AMzuMjLLdftDFT1ADJrwNYEACrlg-v0LvpICXEULYEKsL6OOZEZDXrLXfe2t7_580EvtjcHJaFCzMA5ptUB3DFIr-KXgWuQGgeAhP8Zk/s200/XFZYX-SAE.gif" width="200" /></a></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Los proveedores de cada empresa deben registrarse, al mantener esta base de datos actualizada se genera un Catálogo de Proveedores muy útil para efectos de comprar y pagar la mercancia adquirida. Los datos de proveedores son muy similares a los de clientes exceptuando algunos campos.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">En Generales encontrarás los siguientes campos:<o:p></o:p></span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Clave: La clave del proveedor puede ser alfanumérica o numérica de modo secuencial o manual dependiendo de como se tenga estipulado en la configuración.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Datos del Proveedor: Se debe anotar toda la información referente al proveedor. Los datos el proveedor son muy útiles al imprimir etiquetas para envíos por correo y en la emisión de facturas, anota los datos de: Nombre, Dirección, Colonia, Población, Código Postal, R.F.C., C.U.R.P., Teléfono, Fax, Página Web, Clasificación, Zona.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Clasificación: Sirve para agrupar a los proveedores de acuerdo a las características de compra de la empresa, lo cual ayudará a filtrar, consultar y emitir reportes del catálogo de manera más selectiva.<o:p></o:p></span></li>
</ul><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ventas:<o:p></o:p></span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Días de Crédito: Se tienen 3 caracteres para definir este campo, siendo el número máximo que acepta el sistema el 732. El número de días de crédito lo utilizará el módulo de Compras para calcular la fecha de vencimiento de los documentos que se elaboren.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Límite de Crédito: Este dato se utiliza en el catálogo de Compras y en los movimientos de Cuentas por pagar. Si se deja el campo en ceros, se asumirá que tienes con el proveedor un crédito ilimitado.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Saldo: Indica el monto total del saldo de los documentos emitidos en favor de un proveedor.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Porcentaje de Descuento: Es el porcentaje que el proveedor otorga a la empresa y puede ser desde 0.0001% hasta 99.99%. Este dato lo sugiere el sistema al registrar una orden o una recepción en el módulo de compras.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Considerar retención: Al activar esta casilla el proveedor acturaá como retenedor del impuesto sobre el monto del flete, sobre el porcentaje que se capture en el campo de porcentaje de retención.<o:p></o:p></span></li>
</ul>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-23165997337482986312010-11-24T11:42:00.004-06:002010-11-24T11:49:56.902-06:00Contabilidad - Prueba No. 1<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlu6fsrlUYrRkPQthl_8Xrn2yOv4zajflWqEy6ZbEx2DsuqlSN_AixVjF744fP6bqotyPuby2-gONzQ2T2Hft0m5_JjtczWdVlE23dKhNsqgaYXNZ4EQPsb3a1BvVVwEimkkoWJIKczuo/s1600/Prueba+1.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" ox="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlu6fsrlUYrRkPQthl_8Xrn2yOv4zajflWqEy6ZbEx2DsuqlSN_AixVjF744fP6bqotyPuby2-gONzQ2T2Hft0m5_JjtczWdVlE23dKhNsqgaYXNZ4EQPsb3a1BvVVwEimkkoWJIKczuo/s1600/Prueba+1.JPG" /></a></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-67156496145318287912010-11-22T21:35:00.001-06:002010-11-22T21:35:48.559-06:00Documentos Comerciales<object width="480" height="385"><param name="movie" value="http://www.youtube.com/v/mbdUiNmi-Mg?fs=1&hl=en_US"></param><param name="allowFullScreen" value="true"></param><param name="allowscriptaccess" value="always"></param><embed src="http://www.youtube.com/v/mbdUiNmi-Mg?fs=1&hl=en_US" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" width="480" height="385"></embed></object>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-27721735712273728492010-11-22T21:04:00.000-06:002010-11-22T21:04:14.504-06:00¿Qué es la Contabilidad?<object width="480" height="385"><param name="movie" value="http://www.youtube.com/v/ibgIG0rLcV0?fs=1&hl=en_US"></param><param name="allowFullScreen" value="true"></param><param name="allowscriptaccess" value="always"></param><embed src="http://www.youtube.com/v/ibgIG0rLcV0?fs=1&hl=en_US" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" width="480" height="385"></embed></object>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.comtag:blogger.com,1999:blog-4893956236433285767.post-40182490524086583232010-11-22T11:24:00.002-06:002012-01-28T20:40:00.798-06:00Lavado de Dinero<link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CDOCUME%7E1%5CLABORA%7E1%5CCONFIG%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><style>
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<div class="MsoBodyTextIndent"><span lang="ES" style="font-family: "Arial","sans-serif";">Los países que no adopten medidas para prevenir el lavado de dinero u otros activos procedentes de la comisión de cualquier delito tipificado en las leyes, puede generarle graves efectos para la estabilidad pública, social y económica del país. <o:p></o:p></span></div><div class="MsoNormal" style="margin-left: 18pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 18pt; text-align: justify;"><span lang="ES" style="font-family: "Arial","sans-serif";">La falta de adopción de normas de prevención o el incumplimiento de ellas expone a consecuencias negativas y a otro tipo de responsabilidades tanto al país como a los sistemas financieros en el ámbito nacional e internacional.<o:p></o:p></span></div>Willian Rodolfohttp://www.blogger.com/profile/08871828215620191967noreply@blogger.com