\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u4f1a\u8a08\u30ca\u30f3\u30d0\u30fc\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u306e\u8ca1\u52d9\u8af8\u8868\u3084\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u51fa\u3066\u304f\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u3042\u308b\u756a\u53f7\u306f\u3001\u6c7a\u307e\u308a\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u9055\u3046\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u56de\u7b54\uff09<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u306e\u4f1a\u8a08\u60c5\u5831\u306b\u306f\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u756a\u53f7\u304c\u5272\u308a\u5f53\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u305d\u308c\u306f\u3001\u5168\u3066\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u7d71\u4e00\u3055\u308c\u3066\u304a\u308a\u30e1\u30ad\u30b7\u30b3\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u52d8\u5b9a\u79d1\u76ee\u3068\u305d\u306e\u756a\u53f7\u3092\u4e0b\u8a18\u306b\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u203b\u756a\u53f7\u306f\u6700\u521d\u306e3\u6841\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

100\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u8cc7\u672c<\/p>\n

101\u3000 Caja\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u73fe\u91d1<\/p>\n

102\u3000 Bancos\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u9810\u91d1<\/p>\n

103\u3000 Inversiones\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u68da\u5378\u8cc7\u7523<\/p>\n

104\u3000 Otros instrumentos financieros\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000  \u305d\u306e\u4ed6\u306e\u91d1\u878d\u5546\u54c1<\/p>\n

105\u3000 Clientes\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u58f2\u639b\u91d1<\/p>\n

106\u3000 Cuentas y documentos por cobrar a corto plazo\u3000\u3000 \u53d7\u53d6\u624b\u5f62<\/p>\n

109\u3000 Pagos anticipados\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u524d\u6255\u91d1<\/p>\n

113\u3000 Impuestos a favor\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u524d\u6255\u6cd5\u4eba\u7a0e<\/p>\n

115\u3000 Inventario\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u68da\u5378\u8cc7\u7523<\/p>\n

152\u3000 Edificios\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u5efa\u7269<\/p>\n

153\u3000 Maquinaria y equipo\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u3000\u8a2d\u5099<\/p>\n

171\u3000 Depreciación acumulada de activos fijos\u3000       \u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/p>\n

182\u3000 Otros activos diferidos\u3000                       \u7e70\u8d8a\u8cc7\u7523<\/p>\n

200\u3000 Pasivo \u3000                                       \u8ca0\u50b5<\/p>\n

201\u3000 Proveedores\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000       \u524d\u53d7\u91d1<\/p>\n

202\u3000 Cuentas por pagar a corto plazo\u3000               \u77ed\u671f\u501f\u5165\u91d1<\/p>\n

206\u3000 Anticipo de cliente\u3000                           \u8cb7\u639b\u91d1<\/p>\n

207\u3000 Impuestos trasladados\u3000\u3000\u3000                     \u672a\u6255IVA<\/p>\n

216\u3000 Impuestos retenidos\u3000\u3000\u3000                     \u3000\u9810\u308a\u91d1<\/p>\n

301\u3000 Capital social\u3000\u3000                              \u8cc7\u672c\u91d1<\/p>\n

303\u3000 Reserva legal\u3000                                 \u5229\u76ca\u6e96\u5099\u91d1<\/p>\n

305\u3000 Resultado del ejercicio\u3000                       \u5229\u76ca\u5270\u4f59\u91d1<\/p>\n

401\u3000 Ingresos \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000                       \u58f2\u4e0a\u9ad8<\/p>\n

501\u3000 Costo de venta y\/o servicio\u3000                   \u58f2\u4e0a\u539f\u4fa1<\/p>\n

601\u3000 Gastos generals\u3000\u3000\u3000\u3000\u3000\u3000                     \u8ca9\u58f2\u7ba1\u7406\u8cbb<\/p>\n

 <\/p>\n

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