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  • PP Fin

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    Ricardo Sanchez
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    pp

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    PP FIN

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    pp

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    © All Rights Reserved
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    5 views2 pages

    PP Fin

    Uploaded by

    Ricardo Sanchez
    pp

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    El ESF: una perspectiva contable

    Activo Pasivos espontáneos


    Circulante
    Deuda

    Activo Recursos propios


    Fijo
    ESF: la perspectiva financiera
    ACN =Activo circulante-pasivo espontáneo

    ACN D

    AF RP

    ACN : Activo circulante neto


    AF : Activo fijo
    D : Deuda
    RP : Recursos propios

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