0 Microsoft Word – 0 exercici BALANÇ I PIG bàsics.doc

6,67(0$'(*(67,Ï'(/$48$/,7$7
$&7,9,7$7
'RFXPHQW5,3
$/801($
*583&/$66(
&5Ê',70$7(5,$
352)(6625
$&7,9,7$7
-26(33857,
(;(5&,&,6&2037(3,*EjVLFV
9HUVLy
3jJGH
'$7$
127$
‡$SOLFDEOH
‰1R$SOLFDEOH
(;(5&,&,6%$/$1d,3,*
-26(33857,
5($/,7=$5&2037('(3Ê5'8(6,*8$1<6,%$/$1d'(6,78$&,Ï),1$/'(*8'$0(1725'(1$7$
3$57,5'(/$6(*h(17,1)250$&,Ï
&$62
6DEHPRVTXHODVH[LVWHQFLDVILQDOHVVRQGH
&DMD
%DQFRVFF
([LVWHQFLDVGHPHUFDGHUtDV
&OLHQWHV
&OLHQWHVHIHFWRVFRPHUFLDOHVDFREUDU
3URYHHGRUHV
3URYHHGRUHVHIHFWRVFRPHUFLDOHVDSDJDU
&DSLWDOVRFLDO
©5DSSHOVªVREUHYHQWDV
&RPSUDVGHPHUFDGHULDV
'HVFXHQWRVVREUHFRPSUDVSRUSURQWRSDJR
9HQWDVGHPHUFDGHUtDV
'HYROXFLRQHVGHFRPSUDV
'HVFXHQWRVVREUHYHQWDVSRUSURQWRSDJR
5DSSHOVVREUHYHQWDV
'HYROXFLRQHVGHYHQWDV
$UUHQGDPLHQWRV
6XPLQLVWURV
&$62
6DEHPRVTXHODVH[LVWHQFLDVILQDOHVVRQGH
&DMD
%DQFRVFF
([LVWHQFLDVGHPHUFDGHUtDV
6XHOGRV\VDODULRV
6HJXULGDG6RFLDODFDUJRGHODHPSUHVD
$UUHQGDPLHQWRV
9HQWDVGHPHUFDGHUtDV
'HVFXHQWRVVREUHYHQWDVSRUSURQWRSDJR
©5DSSHOVªVREUHYHQWDV
'HYROXFLRQHVGHYHQWDVGHPHUFDGHULDV
3URYHHGRUHVHIHFWRVFRPHUFLDOHVDSDJDU
&OLHQWHVHIHFWRVFRPHUFLDOHVDFREUDU
&OLHQWHV
3URYHHGRUHV
&DSLWDO
'HVFXHQWRVVREUHFRPSUDVSRUSURQWRSDJR
©5DSSHOVªVREUHFRPSUDV
&RPSUDVGHPHUFDGHUtDV
'HYROXFLRQHVGHFRPSUDVGHPHUFDGHULDV
&$6
6DEHPTXHOHVH[LWqQFLHVILQDOVVyQGH
5HVHUYD/HJDO
$FFLRQLVWHVSHUGHVHQERUVDPHQWVQRH[LJLWV
'HVSHVHVGH&RQVWLWXFLy
0DTXLQjULD
5HVHUYD9ROXQWjULD
0RELOLDUL
(TXLSVSHUDSURFHVVRVG¶LQIRUPDFLy
$PRUWLW]DFLyDFXPXODGDGHO
LPPRELOLO]DW
PDWHULDO
([LVWqQFLHVGHPHUFDGHULHV
3URYHwGRUV
&DSLWDO6RFLDO
&OLHQWV
&DL[D
%DQFV
&RPSUHVGHPHUFDGHULHV
$UUHQGDPHQWV
7UDQVSRUWV
6HUYHLVEDQFDULV
3XEOLFLWDWSURSDJDQGDLUHODFLRQVS~EOLTXHV
6RXVLVDODULV
$PRUWLW]DFLyLPPRELOLW]DWPDWHULDO
9HQGHVGHPHUFDGHULHV