The passive: present simple and past simple
A
We use the passive when we want to focus on the action and not who/what did it.
A rock was used to break open the shell.
The series was watched all over the world.
B
We also use the passive when we don’t know who/what does the action or when it’s obvious from the context.
The documentary was filmed all over the world.
The fish was seen on TV for the first time.
C
If we want to say who or what does the action, we use by.
The turtles are sometimes caught by birds.
The shell is picked up by the fish and taken to a rock.
D
Note: Always make sure be matches the subject.
A baby green turtle is left to survive on its own.
Thousands of bottles of water are found in the sea each day.
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Respuestas a la pregunta
Respuesta:
Explicación:
El pasivo es una de los tres elementos patrimoniales del balance de situación, junto con el activo y el patrimonio neto:
¿Cómo se calcula el pasivo?
El activo, es lo que se posee, el pasivo lo que se debe y el patrimonio neto son los recursos financieros que pertenecen a la empresa. El pasivo lo podemos calcular como activo menos patrimonio neto:
Pasivo = Activo – Patrimonio neto
Cuando un pasivo aumenta en el balance de situación, al mismo tiempo se reconoce el aumento un activo.En consecuencia, se produce una disminución de otro pasivo o se reconoce un gasto.
Uno de los objetivos de la contabilidad de la empresa es informar acerca de la composición y evolución del patrimonio. ¿Cómo podemos definir el patrimonio? Podríamos definirlo como el conjunto de elementos que representan bienes, derechos y obligaciones, pertenecientes a una empresa o controlados por ella, constituyendo los medios económicos y financieros a través de los cuales la entidad puede cumplir sus fines.
Es muy importante mantener una buena administración de los pasivos y clasificarlos adecuadamente. Si la empresa cuenta con elevadas obligaciones a corto plazo (un elevado pasivo corriente) y no cuenta con el suficiente flujo de efectivo o los suficientes activos corrientes para cubrir esos pasivos, con seguridad nadie querrá financiarle ya que el riesgo de impago de las nuevas obligaciones es alto.
Componentes del pasivo
En finanzas es muy importante saber cómo está subdividido el pasivo, formado por dos masas patrimoniales:
Pasivo no corriente: Está formado por todas aquellas deudas y obligaciones que tiene una empresa a largo plazo. Es decir, las deudas cuyo vencimiento es mayor a un año. Al tener un vencimiento mayor a un año, no deberán devolver el principal durante el año en curso. Ahora bien, lo que sí se debe pagar son los intereses.
Pasivo corriente: Es la parte del pasivo que contiene las obligaciones a corto plazo de una empresa. Es decir, las deudas y obligaciones que tienen una duración menor a un año. Por ello, también se le conoce como exigible a corto plazo.
La distinción entre elementos del pasivo corriente y no corriente, no se encuentra en su naturaleza, sino en función de la fecha de vencimiento de la deuda.
Liabilities are one of the three assets on the balance sheet, along with assets and equity:
How is the liability calculated?
The asset is what is owned, the liability is owed and the equity are the financial resources that belong to the company. The liability can be calculated as an asset minus equity:
Liabilities = Assets - Equity
When a liability increases in the balance sheet, at the same time the increase is recognized as an asset, consequently, there is a decrease in another liability or an expense is recognized.
One of the objectives of the company's accounting is to inform about the composition and evolution of assets. How can we define heritage? We could define it as the set of elements that represent assets, rights and obligations, belonging to a company or controlled by it, constituting the economic and financial means through which the entity can fulfill its purposes.
It is very important to maintain good management of liabilities and classify them properly. If the company has high short-term obligations (high current liabilities) and does not have enough cash flow or sufficient current assets to cover those liabilities, surely no one will want to finance it since the risk of non-payment of the new obligations is high.
Liabilities components
In finance, it is very important to know how liabilities are subdivided, made up of two assets:
Non-current liabilities: It consists of all those debts and obligations that a company has in the long term. That is, debts whose maturity is greater than one year. As they have a maturity of more than one year, they will not have to return the principal during the current year. Now, what must be paid is the interest.
Current liabilities: It is the part of the liability that contains the short-term obligations of a company. That is, debts and obligations that have a duration of less than one year. Therefore, it is also known as short-term enforceable.
The distinction between elements of current and non-current liabilities is not found in their nature, but in terms of the due date of the debt.