{"id":46419,"date":"2024-02-23T13:27:47","date_gmt":"2024-02-23T12:27:47","guid":{"rendered":"https:\/\/getquipu.com\/blog\/?p=46419"},"modified":"2024-10-23T13:50:40","modified_gmt":"2024-10-23T11:50:40","slug":"como-contabilizar-prestamo","status":"publish","type":"post","link":"https:\/\/getquipu.com\/blog\/como-contabilizar-prestamo\/","title":{"rendered":"\u00bfC\u00f3mo contabilizar un pr\u00e9stamo?"},"content":{"rendered":"\n<p>Los pr\u00e9stamos bancarios han sido, tradicionalmente, <strong>uno de los instrumentos m\u00e1s utilizados para financiar el activo de una empresa<\/strong>. Constituyen los recursos ajenos por excelencia, que forman parte del pasivo de una sociedad, ayudando a una empresa a crecer y consolidarse en su actividad.<\/p>\n\n\n\n<p><strong>En este art\u00edculo aprender\u00e1s:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#como-contabilizar-un-prestamo-bancario\">Aspectos a tener en cuenta a la hora de contabilizar un pr\u00e9stamo<\/a><\/li>\n\n\n\n<li><a href=\"#cuentas-contables-contabilizacion-prestamo\">Cuentas contables relacionadas la contabilizaci\u00f3n de un pr\u00e9stamo<\/a><\/li>\n\n\n\n<li><a href=\"#asientos-contables-contabilizacion-prestamos\">Asientos contables relacionados con la contabilizaci\u00f3n de pr\u00e9stamos<\/a><\/li>\n\n\n\n<li><a href=\"#contabilizar-prestamo\">Ejemplo de la contabilizaci\u00f3n de un pr\u00e9stamo<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"como-contabilizar-un-prestamo-bancario\">Aspectos a tener en cuenta a la hora de contabilizar un pr\u00e9stamo<\/h2>\n\n\n\n<p>El Plan General Contable establece una serie de criterios para la contabilizaci\u00f3n de los pr\u00e9stamos. En concreto, estos son:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Valoraci\u00f3n inicial<\/strong>: los pasivos financieros incluidos en esta categor\u00eda se valorar\u00e1n inicialmente por el precio de la transacci\u00f3n, que equivaldr\u00e1 al valor razonable de la contraprestaci\u00f3n recibida ajustado por los gastos de transacci\u00f3n que les sean directamente atribuibles; no obstante, estos \u00faltimos, as\u00ed como las comisiones iniciales de las deudas con terceros, podr\u00e1n registrarse en la cuenta de p\u00e9rdidas y ganancias en el momento de su reconocimiento inicial.<\/li>\n\n\n\n<li>A partir de este registro inicial, la propia norma establece que los pasivos financieros se <strong>valorar\u00e1n por su coste amortizado<\/strong>.<\/li>\n\n\n\n<li>Los intereses devengados se contabilizar\u00e1n en la <a href=\"https:\/\/getquipu.com\/blog\/hacer-cuenta-perdidas-ganancias\/\">cuenta de p\u00e9rdidas y ganancias<\/a> como gastos del periodo, mediante la aplicaci\u00f3n del tipo de inter\u00e9s efectivo.<\/li>\n<\/ul>\n\n\n<div class=\"gb-container gb-container-b2fecea6 new-banner\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-0fc70046\">\n<div class=\"gb-grid-column gb-grid-column-6f7203a6\"><div class=\"gb-container gb-container-6f7203a6 text-div\">\n\n<p class=\"title-banner has-text-color\" style=\"color:#003829;font-size:19px\">Facturaci\u00f3n inteligente<\/p>\n\n\n\n<p class=\"text-banner\">Quipu simplifica la gesti\u00f3n de tu negocio, automatizando tareas y agilizando todos tus procesos.<\/p>\n\n\n\n<p class=\"btn-p-banner\"><a href=\"https:\/\/getquipu.com\/es\/programa-facturacion\" data-type=\"URL\" data-id=\"https:\/\/getquipu.com\/es\/programa-facturacion\">Ver m\u00e1s<\/a><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-c144d8bb\"><div class=\"gb-container gb-container-c144d8bb img-banner\">\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/getquipu.com\/wp-content\/uploads\/2023\/05\/16134604\/Group-3296.webp\" alt=\"\" class=\"wp-image-38551\" srcset=\"https:\/\/getquipu.com\/wp-content\/uploads\/2023\/05\/16134604\/Group-3296.webp 1024w, https:\/\/getquipu.com\/wp-content\/uploads\/2023\/05\/16134604\/Group-3296-300x168.webp 300w, https:\/\/getquipu.com\/wp-content\/uploads\/2023\/05\/16134604\/Group-3296-768x430.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"cuentas-contables-contabilizacion-prestamo\">Cuentas contables relacionadas la contabilizaci\u00f3n de un pr\u00e9stamo<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1700 &#8211; <strong>Pr\u00e9stamos a largo plazo con entidades de cr\u00e9dito<\/strong>: se utiliza para registrar los pr\u00e9stamos obtenidos por la empresa que deben ser pagados en un plazo mayor a un a\u00f1o. Incluye las cantidades recibidas de bancos y otras entidades financieras, destacando el car\u00e1cter de largo plazo de la obligaci\u00f3n.<\/li>\n\n\n\n<li>5200 &#8211; <strong>Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito<\/strong>: registra los pr\u00e9stamos obtenidos que tienen un vencimiento a corto plazo, es decir, que deben ser devueltos en un periodo menor a un a\u00f1o. Similar a la cuenta 1700, pero enfocada en las obligaciones de pago en el corto plazo.<\/li>\n\n\n\n<li>527 &#8211; <strong>Intereses a corto plazo de deudas con entidades de cr\u00e9dito<\/strong>: esta cuenta contabiliza los intereses que la empresa debe pagar en el corto plazo (con vencimiento inferior al a\u00f1o) por las deudas contra\u00eddas con entidades de cr\u00e9dito. Refleja el coste de la financiaci\u00f3n a corto plazo.<\/li>\n\n\n\n<li>662 &#8211; <strong>Intereses de deudas<\/strong>: abarca los intereses que se generan por cualquier tipo de deuda, sin distinci\u00f3n de plazo. Esta cuenta recoge los costes financieros que la empresa debe asumir como consecuencia de haber contra\u00eddo deudas, incluyendo tanto pr\u00e9stamos a corto como a largo plazo.<\/li>\n\n\n\n<li>669 &#8211; <strong>Otros gastos financieros<\/strong>: esta cuenta se utiliza para registrar gastos financieros que no se ajustan a las categor\u00edas espec\u00edficas de intereses de deudas (como las cuentas 662). Estos pueden incluir comisiones bancarias no relacionadas directamente con pr\u00e9stamos, gastos por descuento de efectos no considerados como descuento comercial, diferencias negativas de cambio, y costes de transacciones financieras que no generan intereses directos.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"asientos-contables-contabilizacion-prestamos\">Asientos contables relacionados con la contabilizaci\u00f3n de pr\u00e9stamos<\/h2>\n\n\n\n<p>Los asientos contables relacionados con la contabilizaci\u00f3n de pr\u00e9stamos son los siguientes.<\/p>\n\n\n\n<p>Por la formalizaci\u00f3n de la deuda, asumiendo que el pr\u00e9stamo tiene gastos de formalizaci\u00f3n:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td><strong>Debe<\/strong><\/td><td><strong>Haber<\/strong><\/td><\/tr><tr><td>572. Bancos<\/td><td>XXX<\/td><td><\/td><\/tr><tr><td>669. Otros gastos financieros<\/td><td>YYY<\/td><td><\/td><\/tr><tr><td>1700. Pr\u00e9stamos a largo plazo con entidades de cr\u00e9dito<\/td><td><\/td><td>XXX + YYY<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Por la contabilizaci\u00f3n de los intereses (suponiendo un pr\u00e9stamo con cuotas fijas):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>662. Intereses de deudas<\/td><td class=\"has-text-align-center\" data-align=\"center\">XXX<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">YYY<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>572. Bancos<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">XXX + YYY<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Por la reclasificaci\u00f3n de la deuda, de deuda a largo plazo a deuda a corto plazo:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>1700. Pr\u00e9stamos a largo plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">YYY<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><td class=\"has-text-align-center\" data-align=\"center\">YYY<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"contabilizar-prestamo\">Ejemplo de contabilizaci\u00f3n de un pr\u00e9stamo<\/h2>\n\n\n\n<p>Imagina una empresa que pide un pr\u00e9stamo con las siguientes condiciones:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cuant\u00eda del pr\u00e9stamo<\/strong>: 10.000 \u20ac<\/li>\n\n\n\n<li><strong>Tipo de inter\u00e9s nominal<\/strong>: 5%.<\/li>\n\n\n\n<li><strong>Periodo de amortizaci\u00f3n<\/strong>: 4 a\u00f1os.<\/li>\n\n\n\n<li>Cuotas constantes pagaderas mensualmente.<\/li>\n\n\n\n<li><strong>Gastos de formalizaci\u00f3n<\/strong>: 300 \u20ac.<\/li>\n\n\n\n<li><strong>Inicio del pr\u00e9stamo<\/strong>: 1 de junio de 2X20.<\/li>\n<\/ul>\n\n\n\n<p>El cuadro de amortizaci\u00f3n es el siguiente:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Mes<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Cuota mensual<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Capital<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Inter\u00e9s<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Capital pendiente de pago<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">258,04   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">41,67   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">9.741,96   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">259,12   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">40,59   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">9.482,84   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">260,20   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">39,51   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">9.222,64   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">261,28   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">38,43   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.961,36   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">262,37   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">37,34   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.698,99   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">263,46   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">36,25   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.435,53   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">264,56   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">35,15   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.170,97   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">8<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">265,66   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">34,05   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">7.905,30   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">9<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">266,77   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">32,94   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">7.638,53   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">10<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">267,88   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">31,83   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">7.370,65   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">11<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">269,00   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">30,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">7.101,65   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">12<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">270,12   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">29,59   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">6.831,54   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">13<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">271,24   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">28,46   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">6.560,29   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">14<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">272,37   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">27,33   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">6.287,92   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">15<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">273,51   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">26,20   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">6.014,41   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">16<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">274,65   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">25,06   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">5.739,76   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">17<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">275,79   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">23,92   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">5.463,97   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">18<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">276,94   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">22,77   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">5.187,02   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">19<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">278,10   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">21,61   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4.908,93   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">20<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">279,26   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">20,45   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4.629,67   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">21<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">280,42   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">19,29   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4.349,25   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">22<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">281,59   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">18,12   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4.067,67   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">23<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">282,76   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">16,95   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">3.784,91   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">24<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">283,94   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">15,77   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">3.500,97   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">25<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">285,12   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">14,59   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">3.215,85   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">26<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">286,31   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">13,40   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.929,54   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">27<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">287,50   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">12,21   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.642,03   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">28<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">288,70   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">11,01   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.353,33   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">29<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">289,90   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">9,81   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.063,43   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">30<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">291,11   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">8,60   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.772,32   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">31<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">292,32   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">7,38   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.479,99   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">32<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">293,54   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">6,17   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.186,45   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">33<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">294,77   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,94   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">891,69   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">34<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">295,99   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,72   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">595,69   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">35<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">297,23   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">2,48   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">298,47   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">36<\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">298,47   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,24   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,00   \u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Total<\/td><td class=\"has-text-align-center\" data-align=\"center\">10.789,52   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">10.000,00   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">789,52   \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,00   \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Para el asiento inicial, la empresa obtendr\u00e1 la liquidez, descontando los gastos de formalizaci\u00f3n. A su vez, contabilizar\u00e1 en la cuenta de pr\u00e9stamos a corto plazo (5200) la cantidad correspondiente a esos 6 meses, y el resto en la cuenta de pr\u00e9stamos a largo plazo (1700).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>572. Bancos<\/td><td class=\"has-text-align-center\" data-align=\"center\">9.700 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>669. Otros gastos financieros<\/td><td class=\"has-text-align-center\" data-align=\"center\">300 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>1700. Pr\u00e9stamos a largo plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.435,53 \u20ac<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">1.564,47 \u20ac<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Al vencimiento de la primera cuota, se contabilizar\u00e1 el siguiente asiento, que ser\u00e1 el que se aplique a cada una de las cuotas siguientes:<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>662. Intereses de deudas<\/td><td class=\"has-text-align-center\" data-align=\"center\">41,67 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">258,04 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>572. Bancos<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71 \u20ac<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">La segunda cuota y siguientes contabilizar\u00e1n el mismo asiento por las cuant\u00edas correspondientes al capital y los intereses de cada cuota.<br><br>Al inicio del segundo ejercicio (a partir de la cuota 7), se reclasifica la deuda a largo en deuda a corto, con el capital a amortizar del segundo a\u00f1o (las siguientes 12 cuotas). Esto hace un total de 3.248,49 \u20ac.<\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>1700. Pr\u00e9stamos a largo plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">3.248,49 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">3.248,49 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Al vencimiento de la \u00faltima cuota (la cuota 48), se contabilizar\u00e1 el siguiente asiento:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Cuenta contable<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Debe<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Haber<\/strong><\/td><\/tr><tr><td>662. Intereses de deudas<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,24 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><\/tr><tr><td>5200. Pr\u00e9stamos a corto plazo con entidades de cr\u00e9dito<\/td><td class=\"has-text-align-center\" data-align=\"center\">\ufeff<\/td><td class=\"has-text-align-center\" data-align=\"center\">298,47 \u20ac<\/td><\/tr><tr><td>572. Bancos<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">299,71 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Otros art\u00edculos relacionados<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/getquipu.com\/blog\/como-contabilizar-renting\/\">\u00bfC\u00f3mo contabilizar un renting?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/getquipu.com\/blog\/como-contabilizar-subvencion\/\">\u00bfC\u00f3mo contabilizar una subvenci\u00f3n?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/getquipu.com\/blog\/como-contabilizar-asiento-apertura\/\">\u00bfC\u00f3mo contabilizar el asiento de apertura?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Los pr\u00e9stamos bancarios han sido, tradicionalmente, uno de los instrumentos m\u00e1s utilizados para financiar el activo de una empresa. Constituyen los recursos ajenos por excelencia, que forman parte del pasivo<\/p>\n","protected":false},"author":3,"featured_media":46447,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[469],"tags":[],"class_list":["post-46419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50","resize-featured-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfC\u00f3mo contabilizar un pr\u00e9stamo? (2026)<\/title>\n<meta name=\"description\" content=\"\u00bfTienes dudas sobre c\u00f3mo contabilizar un pr\u00e9stamo? 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