{"id":510,"date":"2019-10-31T12:46:37","date_gmt":"2019-10-31T11:46:37","guid":{"rendered":"http:\/\/miramegias.com\/emodulos\/?page_id=510"},"modified":"2026-03-10T11:43:28","modified_gmt":"2026-03-10T10:43:28","slug":"financiacion-externa-de-la-empresa","status":"publish","type":"page","link":"https:\/\/miramegias.com\/emodulos\/financiacion-externa-de-la-empresa\/","title":{"rendered":"Financiaci\u00f3n externa de la empresa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"510\" class=\"elementor elementor-510\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49b1282 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49b1282\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f46f156\" data-id=\"f46f156\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-969cb84 elementor-widget elementor-widget-text-editor\" data-id=\"969cb84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Continuamos con la problem\u00e1tica de los pr\u00e9stamos y financiaci\u00f3n de la empresa introduciendo el arrendamiento financiero como opci\u00f3n para la financiaci\u00f3n del inmovilizado.<\/p><p>Hacemos una introducci\u00f3n a los empr\u00e9stitos como m\u00e9todo de financiaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7763f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7763f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ba02b7\" data-id=\"4ba02b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f00ba89 elementor-widget elementor-widget-heading\" data-id=\"f00ba89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Documentaci\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98e3da2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98e3da2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7944e47\" data-id=\"7944e47\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c4cbc64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4cbc64\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-02e1457\" data-id=\"02e1457\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d07b19 elementor-view-framed elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0d07b19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/04\/mof08sa.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Presentaci\u00f3n de la Unidad\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/04\/mof08sa.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tPresentaci\u00f3n de la Unidad\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a9df031\" data-id=\"a9df031\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6bcd302 elementor-view-framed elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6bcd302\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/03\/mof_08.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Texto de la Unidad (A4)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/03\/mof_08.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tTexto de la Unidad (A4)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52f85f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52f85f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-804b177\" data-id=\"804b177\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e99331 elementor-widget elementor-widget-shortcode\" data-id=\"7e99331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">    <div class=\"mi-pdf-plus-wrap\">\r\n        <a class=\"mi-pdf-plus-ampliar\"\r\n           href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/04\/mof08sa.pdf\"\r\n           target=\"_blank\"\r\n           rel=\"noopener\"\r\n           title=\"Abrir en pantalla completa\"\r\n           aria-label=\"Abrir en pantalla completa\"\r\n           style=\"top:10px; right:10px;\">\r\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\"\r\n                 width=\"18\"\r\n                 height=\"18\"\r\n                 viewBox=\"0 0 24 24\"\r\n                 fill=\"none\"\r\n                 stroke=\"currentColor\"\r\n                 stroke-width=\"2\"\r\n                 stroke-linecap=\"round\"\r\n                 stroke-linejoin=\"round\">\r\n                <polyline points=\"15 3 21 3 21 9\"><\/polyline>\r\n                <polyline points=\"9 21 3 21 3 15\"><\/polyline>\r\n                <line x1=\"21\" y1=\"3\" x2=\"14\" y2=\"10\"><\/line>\r\n                <line x1=\"3\" y1=\"21\" x2=\"10\" y2=\"14\"><\/line>\r\n            <\/svg>\r\n        <\/a>\r\n\r\n        <a href=\"https:\/\/miramegias.com\/emodulos\/wp-content\/uploads\/2020\/04\/mof08sa.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"on\">mof08sa<\/a>    <\/div>\r\n    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f82a5ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f82a5ac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-087d4ec\" data-id=\"087d4ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-005697e elementor-widget elementor-widget-shortcode\" data-id=\"005697e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n\\[\n% Funci'on financiera VA pospagable\n\\newcommand{\\eva}[2]{%\n    \\textrm{$a$}_{\\fin{#1} #2}\n    %a_{\\fin{#1} #2}\n}\n% Funci'on financiera VA pospagable\n\\newcommand{\\eval}[2]{%\n    \\textrm{$a$}_{\\finl{#1} #2}\n    %a_{\\fin{#1} #2}\n}\n\n% Funci'on financiera VA prepagable\n\\newcommand{\\evb}[2]{%\n    \\ddot{\\textrm{$a$}}_{\\fin{#1} #2}\n    %a_{\\fin{#1} #2}\n}\n\n% Funci\u00f3n financiera VF pospagable\n\\newcommand{\\evf}[2]{%\ns_{\\fin{#1} #2}\n}\n\n% Funci\u00f3n financiera VF pospagable\n\\newcommand{\\evfl}[2]{%\ns_{\\finl{#1} #2}\n}\n\n% Funci\u00f3n financiera VF prepagable\n\\newcommand{\\evfb}[2]{%\n\\ddot{s}_{\\fin{#1} #2}\n%s_{\\fin{#1} #2}\n}\n\n% Funci\u00f3n financiera\n\\newcommand{\\fin}[2]{{%\n#1 \\mkern-8.5mu\\rule[.55em]{6pt}{.85pt}\\rule{.85pt}{6.5pt}\\, #2 %\n}}\n\n% Funci\u00f3n financiera larga\n\\newcommand{\\finl}[2]{{%\n#1 \\mkern-18.85mu\\rule[.55em]{10pt}{.85pt}\\rule{.85pt}{6.5pt}\\, #2 %\n}}\n\n\\]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5de4fa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5de4fa1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-231b345\" data-id=\"231b345\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2192fb elementor-widget elementor-widget-heading\" data-id=\"a2192fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ejercicios de comprobaci\u00f3n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ecd3174 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecd3174\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76371d4\" data-id=\"76371d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8b3a26 elementor-widget elementor-widget-shortcode\" data-id=\"a8b3a26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div id=\"watu_quiz\" class=\"quiz-area \">\n<p><h4>Financiaci\u00f3n externa de la empresa<\/h4>\n<\/p><form action=\"\" method=\"post\" class=\"quiz-form \" id=\"quiz-9\" onsubmit=\"return Watu.submitResult(this)\">\n<div class='watu-question' id='question-1'><div class='question-content'><p><span class='watu_num'>1. <\/span>Determinar la cuota mensual correspondiente a un contrato de arrendamiento financiero de un veh\u00edculo industrial por importe de 42.000 \u20ac con una opci\u00f3n de compra final de 22.500 \u20ac a 3 a\u00f1os con una tasa de inter\u00e9s del 7,25% efectivo anual.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='33' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1221' \/><div class='watu-question-choice'><input type='radio' name='answer-33[]' id='answer-id-1221' class='answer answer-1  answerof-33' value='1221' \/>&nbsp;<label for='answer-id-1221' id='answer-label-1221' class=' answer label-1'><span class='answer'>740,27 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1219' \/><div class='watu-question-choice'><input type='radio' name='answer-33[]' id='answer-id-1219' class='answer answer-1  answerof-33' value='1219' \/>&nbsp;<label for='answer-id-1219' id='answer-label-1219' class=' answer label-1'><span class='answer'>729,63 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1220' \/><div class='watu-question-choice'><input type='radio' name='answer-33[]' id='answer-id-1220' class='answer answer-1  answerof-33' value='1220' \/>&nbsp;<label for='answer-id-1220' id='answer-label-1220' class=' answer label-1'><span class='answer'>733,91 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1222' \/><div class='watu-question-choice'><input type='radio' name='answer-33[]' id='answer-id-1222' class='answer answer-1  answerof-33' value='1222' \/>&nbsp;<label for='answer-id-1222' id='answer-label-1222' class=' answer label-1'><span class='answer'>735,83 \u20ac<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType1' value='radio' class='required'><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><span class='watu_num'>2. <\/span>Calcular la opci\u00f3n de compra de un <em>leasing<\/em> por 28.500 \u20ac a 2 a\u00f1os con cuotas mensuales de 816,48 euros al 8,20%.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='34' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1225' \/><div class='watu-question-choice'><input type='radio' name='answer-34[]' id='answer-id-1225' class='answer answer-2  answerof-34' value='1225' \/>&nbsp;<label for='answer-id-1225' id='answer-label-1225' class=' answer label-2'><span class='answer'>11.612,85 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1223' \/><div class='watu-question-choice'><input type='radio' name='answer-34[]' id='answer-id-1223' class='answer answer-2  answerof-34' value='1223' \/>&nbsp;<label for='answer-id-1223' id='answer-label-1223' class=' answer label-2'><span class='answer'>12.200,00 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1224' \/><div class='watu-question-choice'><input type='radio' name='answer-34[]' id='answer-id-1224' class='answer answer-2  answerof-34' value='1224' \/>&nbsp;<label for='answer-id-1224' id='answer-label-1224' class=' answer label-2'><span class='answer'>12.344,97 \u20ac<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='1226' \/><div class='watu-question-choice'><input type='radio' name='answer-34[]' id='answer-id-1226' class='answer answer-2  answerof-34' value='1226' \/>&nbsp;<label for='answer-id-1226' id='answer-label-1226' class=' answer label-2'><span class='answer'>11.461,31 \u20ac<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType2' value='radio' class='required'><\/div><div style='display:none' id='question-3'><br \/><div class='question-content'><img decoding=\"async\" src=\"https:\/\/miramegias.com\/emodulos\/wp-content\/plugins\/watu\/loading.gif\" width=\"16\" height=\"16\" alt=\"Cargando ...\" title=\"Cargando ...\" \/>&nbsp;Cargando &#8230;<\/div><\/div><br \/>\n\t<p>Pregunta <span id='numQ'>1<\/span> de 2<\/p>\n\t\t<input type=\"button\" id=\"next-question\" value=\"Siguiente &gt;\"  \/>\n\t<input type=\"submit\" name=\"submit_no_ajax\" id=\"action-button\" class=\"watu-submit-button\" value=\"Enviar\" \/>\n<input type=\"hidden\" name=\"no_ajax\" value=\"1\"><input type=\"hidden\" name=\"do\" value=\"show_exam_result\">\n<input type=\"hidden\" 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