PDF Cuaderno Finanzas Compress
PDF Cuaderno Finanzas Compress
PDF Cuaderno Finanzas Compress
Cns iknkzns mlkmhgrkgk n cns `gmhshlkgs qug sg tlenk gk rgcnmhýk mlk gc `hkgrl ubls `g
ggmvl mlel rgmnu`nk usnk
? prhkmhphls uk`negktncgs
]g hktgrrgcnmhlknk
N) Egr
Egrmn`
mn`ls
ls g hks
hkstu
tumhl
mhlkgs
kgs ik
iknkm
nkmhgr
hgrns
ns
O) Cns
Cns hkv
hkvgr
grsh
shlk
lkgs
gs
]lk cns `gmhshlkgs qug tlenk cns geprgsns y cns pgrslkns munk`l gchagk cls vnclrgs l nmvls
iknkmhgrls qug lrenk sus plrlchl s `g hkvgrshýk
Gc plrlchl `g hkvgrshýk
M) Cl
Clss sgr
sgrvh
vhmh
mhls
ls ik
iknk
nkmh
mhgr
grls
ls
slk cns ukmhlkgs prl`umtls qug lrgmgk gk cns lrankhznmhlkgs qug lpgrnk gk gc sgmtlr
iknkmhgrl mugktns onkmnrhns pýchzns `g sgaurl nmmhlkgs olkls `grhvn`ls nrohtrnbg `g elkg`n
gtmètgrn Gk agkgrnc gstns hkstumhlkgs sg `g`hmnk n cn n`ehkhstrnmhýk `gc `hkgrl cn ukmhýk `g
cls sgrvhmhls iknkmhgrls gs pgrehr ukn sgrhg `g plshohch`n`gs pnrn hkvgrr gc `hkgrl lobgtl `g
muepchr mhgrtns egtns mlel sgr mleprnr ukn mnsn
m nsn pcnkhimn cn buohcnmhýk mleprnr uk nutl clarnr
ukn gstnohch`n` iknkmhgrn gtmètgrn
@) n`ehkh
n`ehkhstr
strnmh
nmhýk
ýk ikn
iknkmh
kmhgrn
grn
Gstu`hn cns `gmhshlkgs qug cns geprgsns tlenk gk rgcnmhýk mlk cls ubls `g ggmvl îeohtl
prhvn`l pòochml sgmtlr rgnc y iknkmhgrl pnrn tlenr `gmhshlkgs n`gmun`negktg mlel nepchnr cn
pcnktn Mýel iknkmhnr gc prlygmtl tèrehkls `g mrè`htl gehshýk `g nmmhlkgs olkls tnenþl `g
hkvgktnr hkvgktnrhl muîktl ggmvl enktgkgr
0) egtn `g tl`n ge
geprgsn
prgsn
, eumfns gk agkgrnc cls nmmhlkhstns quhgrgk enxhehznr cls rgk`hehgktls `g su hkvgrshýk cn egtn
`g cn geprgsn gs enxhehznr cn rhqugzn `gc nmmhlkhstn
7) hkhmhnvn `g cn N`ehkhstrnmhýk
N`ehkhstrnmhýk pnrn enxhehznr cn rrhqugzn
hqugzn `gc nmmhlkhstn
?) prggrgkmhn prgsgktg
O) `gmhshlkgs n tlenr
?) prgsupugstl `g mnphtnc
^uè pl `g nmvls muepcg pnrn agkgrnr
a gkgrnr cls ubls `g ggmvl
=) plcåmn `g `hvh`gk`l
N) mlrtl pcnzl
Hk`hmn`lr ehlpg
O) cnral pcnzl
plr gc vnclr prgsgktg `g cls ubls `g ggmvl gspgrnk`l Kgtl ukn geprgsn sg vnclrn plr cn
mnpnz `g agkgrnr ubls `g ggmvl
1) tèrehkls mcnvg
N) rgcnmhýk `g nagkmhn
O) prlocgen `g nagkmhn
mlk gc agrgktg tgkån `gmhshlkgs qug kl slk `gc egblr hktgrès `gc nmmhlkhstn
m) mlepgksnmhýk agrgkmhnc
pnrmhpnmhýk `g uch`n`gs
`) alohgrkl mlrplrnvl
rgacnegktls gs gc mlkbuktl `g rgacns qug ukn geprgsn shaug muîk`l pgrl gs uk enpn `g rutns
Mýel sg rgnchznk cls kgalmhls gstnocgmg cls `grgmfls y cns rgsplksnohch`n`gs `g mn`n ukl gk cn
geprgsn quhgkgs tlenk cns `gmhshlkgs gc enrml `g gsns `gmhshlkgs hkmcuyg uk mlksgbl `g
n`ehkhstrnmhýk hk`gpgk`hgktg `g cn agrgkmhn qug gkg plr lobgvl elkhtlrgnr sus lobgvls
G) tèrehk
tèrehkls
ls hktg
hktgrkn
rknmhl
mhlknc
kncgs
gs `g cn Mlrplrn
Mlrplrnmhý
mhýk
k
Hkacntgrrn Ognmf puochm chehtg` Mlepnky ncgeîk Îkagc eèxhml-gspnþn s.n. cnklnegrhmnkn
F) rhgsal plcåml
Pl`n cn klmhýk gkg cn pltgstn` `g gbgrmgr su slogrnkån n cns pgrslkns yn cns prlphg`n`gs
`gktrl `g su tgrrhtlrhl slk chorg `g heplkgr rgstrhmmhlkgs
N) Cn trnksgrg
trnksgrgkmhn
kmhn `g rgmursls
rgmursls mlrplrn
mlrplrnvls
vls l gstrlpgnrsg
gstrlpgnrsg np
npl`grn
l`grnrsg
rsg `g gccl
gcclss pnrn gc
usl Zòochml mlk l shk mleplshmhýk hkmcuyg rhgsals `g tgrrlrhsel n cls ohgkgs l cls
agrgktgs
Pgen ?
Hktrl`ummhýk
gstn`ls iknkmhgrls
? gstn`ls
gs ukn ltlarnn tlen`n gk uk elegktl `g gepl gmfn qug eugstrn cls nmvls `g ukn
geprgsn y mýel sg iknkmhn `gu`n mnphtnc
nmvl
ggmvl y gquhvncgktgs
Hkvgktnrhls
g`himhls pcnktn
enquhknrhn y gquhpl
pnshvl
Olkl
Zntrhelkhl
mnphtnc slmhnc nmmhlkgs mleukgs uk`nrlk geprgsn prggrgktg ]å l så pnan `hvh`gk`l mn`n nþl
Wch`n`gs `gc gbgrmhmhl
NP5ZN]HYL + ZNP_HELKHL
N) Ig
Igmf
mfnn `g
`gcc on
oncn
cnkm
kmg
g
O) Mc
Mcns
nshi
himn
mnmh
mhýk
ýk `
`g
g nm
nmv
vls
ls
O>) nmvls `g mlrtl pcnzl
slk cls nmvls qug sg chquh`nrî y mlkvgrr gk ggmvl gk egkls `g uk nþl
M) mcns
mcnshi
himn
mnmh
mhýk
ýk `
`g
g pn
pnsh
shvl
vlss
`gu`n pnan`grn
`gvgkan`ls gk egkls
mnk`n`gs `g >? egsgs
n`gmun`ns hkmcuygksgrvhmhls
n gepcgn`ls `gu`ns plr pnal n prlvgg`lrgs
`g alohgrkl y anstlsn
qug kl sg pnanrlk
cn gmfn `gc oncnkmg
rgahstrn cn gehshýk `g olkls g hkstruegktls shehcnrgs qug cn iren gehtg ^uè slk
pnan`lrgs gk pgrhl`ls enylrgs n uk nþl pntrhelkhl kgtl mlepugstl
m lepugstl plr gc mnphtnc
mlktnocg qug rgprgsgktn cn prlphg`n` `g cls nmmhlkhstns N `hgrgkmhn `g cls pnshvls gstg
mnphtnc kl `gog pnanrsg sýcl rgk`hr `hvh`gk`ls `gikhmhýk
@) pn
pntr
trhe
helk
lkhl
hl kgtl
kgtl
@gikhmhýk
Zntrhelkhl kgtl mnphtnc mlktnocg tltnc gs gc vnclr qug sg pnanrî n cls nmmhlkhstns gk mnsl `g
qug cls nmvls sg cg qug`nrîk n cls prgmhls `gc oncnkmg y cls pnshvls sg pnanrîk sgaòk cls
vnclrgs rgplrtn`ls gk gc ehsel oncnkmg
Wch`n`gs mnphtncgs mlktnocg sh vgk`gels cls nmvls chquh`nels cls pnshvls kls qug`nels
mlk gstg
Gk mnsl `g chquh`nmhýk kl tl`ls cls nmvls sg pug`gk chquh`nr cls vnclrgs gstnocgmh`ls gk
gc oncnkmg
Cls vnclrgs `gc oncnkmg gstîk mlkshakn`ls onbl uk mrhtgrhl `g geprgsn gk enrmfn sh shaug
cls hkvgktnrhls vncg cl qug
Cns uch`n`gs kl `hstrhouh`ns `g agslkgs nktgrhlrgs nså mlel cns uch`n`gs `gc gbgrmhmhl
lrenk pnrtg `gc pntrhelkhl gstns òcens plrqug nòk kl sg tlen cn `gmhshýk `g `hstrhouhr
`hvh`gk`ls l rghkvgrrcls
G) Nmmh
Nmmhlk
lkgs
gs n vvnc
nclr
lr f
fhs
hstý
týrh
rhml
ml
I) Mc
Mcns
nshi
himn
mnmh
mhýk
ýk `
`gc
gc o
onc
ncnk
nkmg
mg
mugktns plr mlornr sh kl sg ggmvhzn gk 8: `åns `g prgvhshýk mugktns plr pnanr `gogk
chquh`nrsg gk egkls `g =: ý 07 `åns anstls `gvgkan`ls enxhel `g =: n 8 8::
F) Gg
Ggmv
mvl
l vg
vgrsu
rsuss ltrls
ltrls nmvls
nmvls
]ýcl gc ggmvl tneohèk ccnen`l mnbn onkml rgprgsgktn ggmvl tl`ns cns `geîs mugktns `gc
nmvl gstèk gxprgsn`ls gk `hkgrl pgrl kl rgprgsgktn ggmvl gbgepcl hkvgktnrhl entgrhn
prhen prl`umtls gk prlmgsl prl`umtls tgrehkn`ls
Ynclr klehknc `g cns nmmhlkgs n cn pnr kòegrl `g nmmhlkgs plr vnclr klehknc gs haunc n Mnphtnc
slmhnc n`hmhlknc
Oncnkmg agkgrnc………
agkgrnc……… nmvls vnclr fhstýrhml
Znshvl……… vnclr `
`gg eg
egrmn`l
rmn`l
N) Ans
Anstls
tls iknk
iknkmhg
mhgrls
rls g hk
hktgr
tgrgsg
gsgss plr `gu`n
`gu`n
M) Icubls
Icubls `g ggmv
ggmvl
l vs `gvgka
`gvgkan`l
n`l
Nelrznmhýk
_gmlklmhehgktl `g cn pèr`h`n `g vnclr qug surgk ncaukls nmvls hktnkahocgs pntgktgs enrmns
rgahstrn`ns `g tgrnphn rgmugr`g gc vnclr `g ukn geprgsn gs haunc n cls ubls `g ggmvls qug
prl`umgk
Pneohèk ccnen`l ubl `g ggmvl pgrehtg gstnocgmgr cns ugktgs `g ggmvl y cls usls qug sg
cg `n n Gs ggmvl
Iugktgs
Hkhmhncegktg sg eh`g cls ubls `g ggmvl `g hkargsl X gktrn`n qug fnmgk n cn lpgrnmhýk `gc
kgalmhl gstls `gtgrehknk gc ubl kgtl `g lpgrnmhlkgs plstgrhlregktg cls `g hkvgrshýk y cns `g
iknkmhnehgktl lotgkhgk`l gc mneohl Kgtl gk ggmvl
?.0 gstn`l `g uch`n`gs rgtgkh`ns
Gs gc `gsaclsg fhstýrhml `g mýel fnk h`l gvlcumhlknk`l cns uch`n`gs qug kl sg fnk `hstrhouh`l
gk fnmgr gc oncnkmg agkgrnc y `gc gstn`l `g rgsuctn`ls
Ihknkmhnehgktl arntuhtl
Zrlvgg`lrn mlornk n ik `g egs cls gepcgn`ls mlornk n ik `g egs gc gstn`l mlorn hepugstls
n ik `g nþl
Gc nkîchshs `g rnls kls pgrehtgk gstnocgmgr cns rgcnmhlkgs gktrg ruorls mlktnocgs pnrn snmnr
mlkmcushlkgs gspgmåimns tnktl `g su vnclr mlel `g su gvlcumhýk gk gc gepl
Åk`hmg `g slcvgkmhn
Krl `g vgmgs
Eugstrn cn slcvgkmhn n mlrtl pcnzl Muîktns vgmgs gstîk muohgrtns cns `gu`ns `g mlrtl pcnzl
tneohèk eugstrn gc plrmgktnbg eåkhel nc qug sg pl`rånk chquh`nr cls nmvls `g mlrtl pcnzl
pnrn pnanr tl`ls cls pnshvls `g mlrtl pcnzl
Gbgepcl
Cls nmvls `g mlrtl pcnzl pl`rîk chquh`nr sgn uk tgrmhl `g su vnclr ==% pnrn pnanr gk su
tltnch`n` cls pnshvls `g mlrtl pcnzl
Ehrgk mlk muîktn gimhgkmhn n`ehkhstrn cn geprgsn sustnkvn cls nmvls `gu`n mnphtnc gxhstgk
eumfls nmvls gk `gensån Nctls hktgrgsgs cn uch`n` `g eh kugrn sh gxhstg plmls nmvls
nmvls prl`ummhýk gstnrgels pgr`hgk`l vgktns plr kl prl`umhr cl suimhgktg y uch`n`gs
`hsehkuhrî
sg hktgrprgtn mlel Muîktns vgmgs nc nþl uk nrmucl sg vgk`g y sg rgkugvn ltn tneohèk Mn`n
munktls `åns sg rgkugvn gc hkvgktnrhl
]h gs onbl fny gxmgsl `g hkvgktnrhl plr tnktl fny hkvgrshýk heprl`umvn gk hkvgktnrhls y qug
gstnels tlmnk`l hkvgktnrhl rhgsal `g loslcgsmgkmhn tneohèk sg usn mlk hkvgktnrhl prleg`hl
Zrleg`hl
kòegrl `g `åns gk prleg`hl qug sg gspgrn pnrn mlornr sus vgktns n mrè`htl
Zrgmnumhlk
]uplkg qug tl`ns cns vgktns slk n mrè`htl Nukqug gccl kl gs vgr`n` gk cn prîmmn gs euy
`hmhc snogr cn prlplrmhýk `g vgktns nc mlktn`l y Mrè`htl y plr gccl sg enkgkg gstg supugstl
gk tl`ls cls mnsls
Eh`g mlk mugktl gimhgkmhn y ggmvh`n` sg usn cn pcnktn y gquhpls pnrn agkgrnr prl`ummhýk
Zrgmnumhýk
Gstn n vnclrgs fhstýrhmls plr tnktl `gog tgkgrsg muh`n`l nc mlepnrnr geprgsns nkauns vgrsus
kugvns
Eh`g mlk muîktn gimhgkmhn enkgbn cls nmvls tltncgs y eugstrn sh cn geprgsn agkgrn uk
vlcuegk `g kgalmhl gc tnenþl `g sus nmvls
Åk`hmg `g gk`gu`nehgktl
Eh`gk ^uè plrmgktnbg cls nmvls slk iknkmhn`ls mlk `gu`n cls nmrgg`lrgs prgigrgk onbls
åk`hmgs Zugs fny eîs plshohch`n`gs `g rgpnal `g mnsl `g chquh`nmhýk
Mlogrturn `g hktgrgsgs
Gs shehcnr nc hktgrhlr pgrl `g mnrîmtgr eîs agkgrnc pugs kl slcnegktg tlen hktgrgsgs shkl
tneohèk cls pnals plr nrrgk`nehgktl munk`l gk cuanr `g mleprnr cls nmvls ibls `g cls
ncquhcnk pnal nkunc pnrn rg`umhr gc oncnkmg `g ukn gehshýk `g olkls l nmmhlkgs prggrgktgs
Lbl
Znsý nc lk`l `g nelrznmhýk sg cl rgnchzn `gspuès `g pnanr hepugstls pnrn gvncunr cl nktgs
`gc pnal `gc hepugstl gs kgmgsnrhl nuegktnrcg cn mnran heplshvn y plr gccl sg uchzn gc
arlsshka Wp
Wkhcgx tgxcgs
_nzlkgs `g rgktnohch`n`
Kls eugstrn Muîktls lotgkgels `g uch`n` `g mn`n pgsl vgk`h`l sh sg gxprgsn Gk plrmgktnbg
eugstrn cn rgktnohch`n` `g cns vgktns
Eugstrn Muîktls mgktnvls `g uch`n` sg logkg `g mn`n pgsl hkvgr`l gk nmvls uch`n` `gc
hk`hmn`lr gs eumfl enylr munk`l sg cl mlepnrn mlk cls åk`hmgs `g cn mlepgtgkmhn l
prleg`hl `g cn Hk`ustrhn
`gsgepgþl pnsn`l gs `gmhr muîcgs slk cns pgrspgmvns `g cn geprgsn pnrn gc hkvgrshlkhstn
]h gc `gsgepgþl chquh`gz nmvls pnshvls rgktnohch`n`
_nzlk prgmhl uch`n`
_gcnmhlkn gc prgmhl `g Egrmn`l `g nmmhýk mlk cn upn sh gs nctl gktlkmgs cn geprgsn gkg
plshohch`n`gs `g mrgmhehgktl sh gs onbl gktlkmgs cn geprgsn gs rhgsalsn
Nknchshs `g tgk`gkmhns
Gc nkîchshs kls `n ukn egblr pgrspgmvn y eugstrn cns prlonohch`n`gs `g egblrnr L gepglrnr
Hk`hmg `g chquh`gz
Gc nknchshs `uplkt
]g ccnen nså plr cn geprgsn qug cl `gsnrrlccl sg onsn gk clarnr ukn enylr `gtnccg nc gstu`hnr gk
pnrtgs ukn rnzýk l åk`hmg gs `gmhr mlkvgrr uk åk`hmg gk `ls l eîs rnzlkgs
= sgmtlrgs