{"id":184,"date":"2026-06-04T12:12:28","date_gmt":"2026-06-04T18:12:28","guid":{"rendered":"https:\/\/contathink.com.mx\/?p=184"},"modified":"2026-07-08T18:29:40","modified_gmt":"2026-07-09T00:29:40","slug":"antisipo-a-proveedores","status":"publish","type":"post","link":"https:\/\/contathink.com.mx\/?p=184","title":{"rendered":"ANTISIPO A PROVEEDORES"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En algunas ocasiones se utiliza una estrategia financiera llamada pagos anticipados a proveedores y esta consiste en hacer pagar a un proveedor una cantidad de dinero que se utilizara para pagar futuras compras.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Registros contables<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo 1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 20 de abril se pagade manera anticipada al proveedor la cantidad de $348,000.00 hacer el asiento correspondiente.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ANTICIPO A PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$300,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA ACREDITABLE<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$48,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>BANCOS<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$348,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$348,000.00<\/strong><strong><\/strong><\/td><td><strong>$348,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL PAGO ANTISIPADO AL PROVEEDOR<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 28 de abril se compra mercanc\u00eda por la cantidad de $300,000.00 m\u00e1s IVA, hacer uso del pago anticipado.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$300,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>ANTICIPO A PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$300,.000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$300,.000.00<\/strong><strong><\/strong><\/td><td><strong>$300,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DE COMPRA DE MERCANCIA<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">En este caso no se registra el IVA, ya que en el d\u00eda 20 de abril se pag\u00f3 junto con el anticipo del proveedor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo 2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 2 de mayo expedimos cheque por $522,000.00 a nuestro proveedor por concepto de pagos anticipados.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ANTICIPO A PROVEEDORES <\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$450,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA ACREDITABLE<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$72.000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>BANCOS<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$522,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$522,000.00<\/strong><strong><\/strong><\/td><td><strong>$522,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>SE REGISTRA ANTICIPO A PROVEEDORES<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Para el 20 de mayo solicitamos mercanc\u00eda por $600,000.00 m\u00e1s IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para este asiento podemos observar que se solicita una cantidad de producto mayor que el anticipo que hicimos el d\u00eda 2 de mayo, en este caso la diferencia se queda a deber con el proveedor como se muestra en el siguiente registro.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><a><strong>CONCEPTO<\/strong><\/a><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$600,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA POR ACREDITAR <\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$24,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>ANTISIPO A PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$450,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$174,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$624,000.00<\/strong><strong><\/strong><\/td><td><strong>$624,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE MERCANCIA<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Para este registro contable el IVA se calcul\u00f3 sobre la diferencia del anticipo que pagamos al proveedor y la mercanc\u00eda solicitada el cual nos da $150,000.00 y a esa cantidad se le saca el IVA el cual es de $24,000.00<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En algunas ocasiones se utiliza una estrategia financiera llamada pagos anticipados a proveedores y esta consiste en hacer pagar a un proveedor una cantidad de dinero que se utilizara para pagar futuras compras. Registros contables Ejemplo 1 El d\u00eda 20 de abril se pagade manera anticipada al proveedor la cantidad de $348,000.00 hacer el asiento [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-184","post","type-post","status-publish","format-standard","hentry","category-curso-de-contabilidad-gratis"],"_links":{"self":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=184"}],"version-history":[{"count":1,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/184\/revisions"}],"predecessor-version":[{"id":187,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/184\/revisions\/187"}],"wp:attachment":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}