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Las diferencias entre activo fijo y circulante

La elaboración del balance de una empresa nos obliga a diferenciar entre las masas de activo y de pasivo. Conocer qué es el activo fijo y circulante es fundamental por varios motivos. En primer lugar, para saber cuál es el estado real de una compañía. El segundo motivo, no menos importante, es la confección del balance para la presentación de cuentas ante el Registro Mercantil. Te explicamos qué significan ambos conceptos y cómo puedes distinguirlos. Finalmente, indicamos dónde puedes contar con un asesoramiento profesional.

El concepto de activo fijo y circulante

El activo se refiere a todos los bienes y derechos que tiene una compañía. Estos pueden ser locales, muebles, bienes de equipo, deudas por cobrar, efectivo en cuentas bancarias o dividendos, entre otros. La relación entre activo fijo y circulante es fundamental porque tienen que sumarse para cuadrar el balance. Recuerda que el principio de la contabilidad moderna es que toda partida tiene una contrapartida.

Otro aspecto igualmente importante es que las masas de activo tienen una correspondencia con el pasivo. La actual legislación contable es el Plan General de Contabilidad (PGC) de 2007. Esta es la pauta que hay que seguir en la Unión Europea para confeccionar balances contables y cuentas de resultados.

Activo fijo

El activo fijo lo constituyen todos los bienes o derechos que no pueden ser convertidos en dinero en menos de un año. Otra de las denominaciones clásicas que se utiliza es el activo a largo plazo. En este apartado se incluyen los edificios, los bienes de equipo o el material de oficina.

Eso sí, recuerda que hay que aplicar las correspondientes depreciaciones. Para ello, el Ministerio de Hacienda facilita unas tablas anuales para determinados bienes.

El activo fijo está concebido para que esté varios años en la empresa. Este es el motivo por el que, en principio, no se va a convertir en dinero.

Activo circulante

El activo circulante está formado por aquellos bienes y derechos que sí pueden ser convertidos en dinero en menos de un año. Lo normal es que nos refiramos a la mercancía, facturas pendientes o deudas que hayan contraído con nosotros a corto plazo. En definitiva, todos aquellos bienes y derechos a corto plazo.

Los activos circulantes son, por definición, activos líquidos. Esto significa que son fáciles de convertir en dinero porque se pueden vender rápido. La idea es que un activo circulante esté en la empresa el menor tiempo posible.

Conclusión

La contabilidad es obligatoria para presentar las cuentas de una sociedad en el Registro Mercantil. Si tienes una sociedad mercantil, tienes la obligación de presentación anual.

Muchos autónomos no saben cómo hacer las cuentas y el balance y para ello necesitan a un especialista. Este es el trabajo que podemos hacer por ti en la Gestoría Fiscal Contable. Nos encargamos de confeccionar las cuentas, actualizarlas y presentarlas ante el registro. Si quieres ganar en tranquilidad, somos la asesoría de referencia para autónomos y PYMES.

¿Estás interesado en encontrar una asesoría de garantías? Contáctanos, estamos convencidos de que te podemos echar una mano.

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