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Cosa sono Ratei e Risconti?; Perché sono importanti?; Ratei: attivi e passivi; Risconti: attivi e passivi; Principio di competenza

Ratei e Risconti

Economia

Ratei e Risconti

Capire gli aggiustamenti contabili per bilanci precisi.

Cosa vedremo oggi?

• Cosa sono Ratei e Risconti?

• Perché sono importanti?

• Ratei: attivi e passivi

• Risconti: attivi e passivi

• Principio di competenza

Crescita del capitale con interesse semplice nel tempo.

Cosa sono i Risconti?

• Costi o ricavi comuni a più esercizi.

• Già registrati, ma non ancora maturati.

• Pagati/incassati in anticipo.

• Devono essere “spalmati” nel tempo.

Risconti Attivi: Costi anticipati

I risconti attivi sono costi che paghiamo in anticipo ma che si riferiscono anche al futuro. Immagina di pagare oggi l'assicurazione annuale della tua bici per tutto l'anno prossimo: una parte è un risconto attivo!

Risconti Passivi: Ricavi anticipati

I risconti passivi sono ricavi che un'azienda ha già incassato, ma che riguardano anche l'anno successivo. È come ricevere l'affitto in anticipo per i mesi futuri. Questo denaro non è ancora "guadagnato" del tutto.

Risconti: Esempi concreti

Vediamo esempi pratici: i Risconti Attivi sono costi già pagati, i Risconti Passivi sono ricavi già incassati. Capire la differenza è fondamentale!

Ratei e Risconti

Cosa sono Ratei e Risconti?; Perché sono importanti?; Ratei: attivi e passivi; Risconti: attivi e passivi; Principio di competenza

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