{"id":5706,"date":"2025-01-29T00:00:00","date_gmt":"2025-01-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/cierre-fiscal-control-de-almacen\/"},"modified":"2025-01-29T00:00:00","modified_gmt":"2025-01-29T00:00:00","slug":"cierre-fiscal-control-de-almacen","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/cierre-fiscal-control-de-almacen\/","title":{"rendered":"Cierre fiscal: control de almac\u00e9n"},"content":{"rendered":"<p>Si su empresa comercializa productos y, por tanto, tiene existencias en almac\u00e9n, debe prestar especial atenci\u00f3n a las\u00a0<i>entradas y salidas de mercanc\u00edas al final de un ejercicio y al principio del otro<\/i> para no distorsionar el resultado. Por ejemplo, si no contabiliza la compra de una entrada de mercanc\u00edas de 5.000 euros que se produjo en diciembre (porque todav\u00eda no dispone de factura), pero s\u00ed contabiliza el ingreso por variaci\u00f3n de existencias, declarar\u00e1 m\u00e1s beneficio del debido.<\/p>\n<p>En consecuencia, no basta con contabilizar las operaciones seg\u00fan las facturas disponibles. Si tiene salidas de almac\u00e9n no facturadas o entradas por las que no ha recibido factura, deber\u00e1 contabilizar igualmente las ventas y las compras en el a\u00f1o en el que se hayan producido:<\/p>\n<ul>\n<li>Utilice las cuentas de\u00a0<i>clientes y proveedores por facturas pendientes de formalizar. <\/i><\/li>\n<\/ul>\n<ul>\n<li>Las diferencias entre las entradas y salidas del almac\u00e9n y las facturas pueden originarse tambi\u00e9n por\u00a0<i>mercanc\u00edas en tr\u00e1nsito<\/i>. Por ejemplo, cuando su empresa haya enviado mercanc\u00edas que todav\u00eda no hayan llegado al cliente y que, en funci\u00f3n de las condiciones de venta acordadas, todav\u00eda sean de su propiedad, o incluso cuando haya adquirido la propiedad de mercanc\u00edas que a 31 de diciembre todav\u00eda no est\u00e9n en su almac\u00e9n.\u00a0<\/li>\n<\/ul>\n<p><i>\u00a0<\/i><\/p>\n<p> Nuestros profesionales le asesorar\u00e1n para que el resultado que arrojen sus cuentas sea ajustado a la realidad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa comercializa productos y, por tanto, tiene existencias en almac&eacute;n, debe prestar especial atenci&oacute;n a las&nbsp;entradas y salidas de mercanc&iacute;as al final de un ejercicio y al principio del otro para no distorsionar el resultado. Por ejemplo, si no contabiliza la compra de una entrada de mercanc&iacute;as de 5.000 euros que se produjo [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cierre fiscal: control de almac\u00e9n | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/cierre-fiscal-control-de-almacen\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cierre fiscal: control de almac\u00e9n | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa comercializa productos y, por tanto, tiene existencias en almac&eacute;n, debe prestar especial atenci&oacute;n a las&nbsp;entradas y salidas de mercanc&iacute;as al final de un ejercicio y al principio del otro para no distorsionar el resultado. 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