Documento en formato Microsoft Word listo para su descarga y edici\u00f3n<\/p>\n","protected":false},"excerpt":{"rendered":"
Los intercambios de capital entre una sociedad y sus socios son transacciones habituales que se enmarcan dentro de las conocidas como operaciones vinculadas. Los socios pueden aportar una cantidad de dinero a la empresa, o a la inversa, en momentos de falta de liquidez transitoria o para mejorar la tesorer\u00eda de la misma. En estos casos se debe distinguir entre aportaciones puntuales que se devolver\u00e1n en muy corto plazo y aquellas que se demoren en el tiempo, tomando el a\u00f1o natural como elemento diferenciador entre uno y otro.<\/p>\n
En el primer caso se hace uso de la cuenta con socios (cuenta 551 del PGC) para registrar las salidas y entradas de dinero, siendo recomendable que esta cuenta quede totalmente saldada al cierre del ejercicio, ya que si dicha partida contable refleja alg\u00fan saldo en el balance de la sociedad se tratar\u00eda de un pr\u00e9stamo realizado por el socio a la sociedad.<\/p>\n","protected":false},"featured_media":2241,"comment_status":"open","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"product_brand":[],"product_cat":[112,115],"product_tag":[211,179],"class_list":["post-2238","product","type-product","status-publish","has-post-thumbnail","product_cat-contratos","product_cat-contratos-mercantiles","product_tag-poliza-de-credito","product_tag-prestamo","entry","has-media","first","instock","featured","downloadable","virtual","taxable","purchasable","product-type-simple","has-product-nav","col","span_1_of_3","owp-content-center","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails"],"aioseo_notices":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=\/wp\/v2\/product\/2238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=\/wp\/v2\/product"}],"about":[{"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=\/wp\/v2\/media\/2241"}],"wp:attachment":[{"href":"https:\/\/formularios.abogado-zaragoza.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2238"}],"wp:term":[{"taxonomy":"product_brand","embe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