{"id":782,"date":"2024-05-08T14:52:24","date_gmt":"2024-05-08T12:52:24","guid":{"rendered":"https:\/\/finanedi.es\/blog\/?p=782"},"modified":"2024-08-29T10:35:14","modified_gmt":"2024-08-29T08:35:14","slug":"que-es-el-asiento-de-cierre-contable","status":"publish","type":"post","link":"https:\/\/finanedi.es\/blog\/que-es-el-asiento-de-cierre-contable\/","title":{"rendered":"\u00bfQu\u00e9 es el asiento de cierre contable?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"782\" class=\"elementor elementor-782\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7efd650 e-flex e-con-boxed e-con e-parent\" data-id=\"7efd650\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95fd0a6 elementor-widget elementor-widget-text-editor\" data-id=\"95fd0a6\" data-element_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>El <strong>cierre contable<\/strong> es un proceso esencial en la gesti\u00f3n financiera de cualquier empresa. Consiste en la finalizaci\u00f3n y cuadratura de los registros contables al t\u00e9rmino de un periodo espec\u00edfico, generalmente al final de un a\u00f1o fiscal. Su objetivo principal es proporcionar una imagen precisa y detallada de la situaci\u00f3n financiera de la empresa en un momento dado.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41afa75 e-flex e-con-boxed e-con e-parent\" data-id=\"41afa75\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db6e0e1 elementor-widget elementor-widget-heading\" data-id=\"db6e0e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es y para qu\u00e9 sirve el cierre contable?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9756561 e-flex e-con-boxed e-con e-parent\" data-id=\"9756561\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d8640c elementor-widget elementor-widget-text-editor\" data-id=\"2d8640c\" data-element_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>El cierre contable es el procedimiento mediante el cual se revisan, ajustan y concluyen los registros financieros de una empresa. Sirve para consolidar la informaci\u00f3n contable y generar estados financieros precisos, tales como el <strong>balance general<\/strong> y el <strong>estado de resultados<\/strong>, que reflejan la situaci\u00f3n econ\u00f3mica y financiera de la empresa en un momento determinado.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7576a19 e-flex e-con-boxed e-con e-parent\" data-id=\"7576a19\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-911f839 elementor-widget elementor-widget-heading\" data-id=\"911f839\" data-element_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\">\u00bfPor qu\u00e9 es importante?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bb943f e-flex e-con-boxed e-con e-parent\" data-id=\"1bb943f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b77f3e7 elementor-widget elementor-widget-text-editor\" data-id=\"b77f3e7\" data-element_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>El cierre contable es fundamental por varias razones:<\/p><ol><li><strong>Cumplimiento normativo:<\/strong> Permite cumplir con las obligaciones legales y fiscales establecidas por las autoridades competentes.<\/li><li><strong>Toma de decisiones:<\/strong> Proporciona informaci\u00f3n financiera precisa que facilita la toma de decisiones estrat\u00e9gicas por parte de la direcci\u00f3n y los inversores.<\/li><li><strong>Transparencia financiera:<\/strong> Contribuye a la transparencia y confiabilidad de la informaci\u00f3n financiera de la empresa, generando confianza entre los stakeholders.<\/li><li><strong>Control interno:<\/strong> Permite identificar y corregir posibles errores o irregularidades en los registros contables a tiempo.<\/li><\/ol>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5e0161 e-flex e-con-boxed e-con e-parent\" data-id=\"a5e0161\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbbe69 elementor-widget elementor-widget-heading\" data-id=\"5bbbe69\" data-element_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\">\u00bfCu\u00e1ndo se realiza el cierre contable?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d96e7e e-flex e-con-boxed e-con e-parent\" data-id=\"0d96e7e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fccb815 elementor-widget elementor-widget-text-editor\" data-id=\"fccb815\" data-element_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>El cierre contable se realiza al final de un periodo contable, que generalmente coincide con el cierre del a\u00f1o fiscal de la empresa. Sin embargo, algunas empresas pueden optar por realizar <strong>cierres contables trimestrales<\/strong> o <strong>semestrales<\/strong> para tener un seguimiento m\u00e1s frecuente de su situaci\u00f3n financiera.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c16659 e-flex e-con-boxed e-con e-parent\" data-id=\"3c16659\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bfe333 elementor-widget elementor-widget-heading\" data-id=\"5bfe333\" data-element_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\">\u00bfC\u00f3mo se hace el cierre contable?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20c7fc8 e-flex e-con-boxed e-con e-parent\" data-id=\"20c7fc8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13eea8d elementor-widget elementor-widget-text-editor\" data-id=\"13eea8d\" data-element_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>El proceso de cierre contable implica varias etapas:<\/p><ol><li><strong>Preparativos:<\/strong> Revisi\u00f3n de la documentaci\u00f3n financiera y aseguramiento de que todos los registros est\u00e9n actualizados.<\/li><li><strong>Identificaci\u00f3n de cuentas a cerrar:<\/strong> An\u00e1lisis de cuentas por cobrar, por pagar, activos y pasivos para determinar qu\u00e9 cuentas deben incluirse en el cierre.<\/li><li><strong>Proceso de ajuste:<\/strong> Identificaci\u00f3n y correcci\u00f3n de posibles errores o discrepancias en los registros contables.<\/li><li><strong>Realizaci\u00f3n de asientos de cierre:<\/strong> Transferencia de saldos de cuentas temporales a cuentas permanentes para cerrar el ciclo contable.<\/li><li><strong>Elaboraci\u00f3n del balance de comprobaci\u00f3n:<\/strong> Verificaci\u00f3n de la precisi\u00f3n de los registros contables al final del periodo.<\/li><li><strong>Revisi\u00f3n y an\u00e1lisis del balance final:<\/strong> Evaluaci\u00f3n de la situaci\u00f3n financiera de la empresa y detecci\u00f3n de \u00e1reas de mejora.<\/li><\/ol>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a721dc e-flex e-con-boxed e-con e-parent\" data-id=\"5a721dc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed6e51 elementor-widget elementor-widget-heading\" data-id=\"6ed6e51\" data-element_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\">Beneficios del cierre contable regular<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7af4588 e-flex e-con-boxed e-con e-parent\" data-id=\"7af4588\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db77287 elementor-widget elementor-widget-text-editor\" data-id=\"db77287\" data-element_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>Realizar un cierre contable de manera regular tiene varios beneficios adicionales, como:<\/p><ul><li><strong>Mejor planificaci\u00f3n financiera:<\/strong> Ayuda a la empresa a planificar sus finanzas y a prever necesidades futuras.<\/li><li><strong>Detecci\u00f3n temprana de problemas:<\/strong> Permite identificar problemas financieros a tiempo y tomar medidas correctivas.<\/li><li><strong>Mejora en la relaci\u00f3n con inversores:<\/strong> Mantiene a los inversores informados y confiados en la gesti\u00f3n de la empresa.<\/li><\/ul>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32e2680 e-flex e-con-boxed e-con e-parent\" data-id=\"32e2680\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08eaf45 elementor-widget elementor-widget-text-editor\" data-id=\"08eaf45\" data-element_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>En conclusi\u00f3n, el cierre contable es un proceso crucial para cualquier empresa que busca mantener una gesti\u00f3n financiera s\u00f3lida y precisa. Al seguir los pasos adecuados y realizar una revisi\u00f3n exhaustiva de los registros contables, las empresas pueden garantizar la precisi\u00f3n y confiabilidad de su informaci\u00f3n financiera, permiti\u00e9ndoles tomar decisiones informadas y planificar estrat\u00e9gicamente su futuro.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a24257d e-flex e-con-boxed e-con e-parent\" data-id=\"a24257d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6183101 elementor-widget elementor-widget-katen-post-five\" data-id=\"6183101\" data-element_type=\"widget\" data-widget_type=\"katen-post-five.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"padding-30 rounded bordered\">\n\n\t\t\t<div class=\"row infinite-wrapper\">\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/que-gastos-son-deducibles-para-autonomos-y-empresas\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/10\/Que-gastos-son-deducibles-para-autonomos-y-empresas-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Qu\u00e9 gastos son deducibles para aut\u00f3nomos y empresas\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/que-gastos-son-deducibles-para-autonomos-y-empresas\/\">Qu\u00e9 gastos son deducibles para aut\u00f3nomos y empresas<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tLlevar la contabilidad al d\u00eda no es solo una cuesti\u00f3n de orden: tambi\u00e9n puede marcar&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/impuesto-de-sociedades-lo-que-toda-pyme-debe-saber-para-optimizar-su-fiscalidad\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/10\/Impuesto-de-Sociedades-lo-que-toda-pyme-debe-saber-para-optimizar-su-fiscalidad-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Impuesto de Sociedades lo que toda pyme debe saber para optimizar su fiscalidad\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/impuesto-de-sociedades-lo-que-toda-pyme-debe-saber-para-optimizar-su-fiscalidad\/\">Impuesto de Sociedades: lo que toda pyme debe saber para optimizar su fiscalidad<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tCada a\u00f1o, miles de empresas espa\u00f1olas se enfrentan al mismo reto: presentar el Impuesto de&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/que-es-el-codigo-irus-en-el-deposito-de-cuentas-anuales\/\"><img decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/07\/Que-es-el-codigo-IRUS-en-el-deposito-de-cuentas-anuales-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"\u00bfQu\u00e9 es el c\u00f3digo IRUS en el dep\u00f3sito de cuentas anuales\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/que-es-el-codigo-irus-en-el-deposito-de-cuentas-anuales\/\">\u00bfQu\u00e9 es el c\u00f3digo IRUS en el dep\u00f3sito de cuentas anuales?<\/a><\/h5>\n\t\t\t\t\t\t\t<p class=\"excerpt mb-0\">\n\t\t\t\t\t\t\t\tCuando una empresa presenta sus cuentas anuales en el Registro Mercantil, es com\u00fan encontrarse con&hellip;\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"post-bottom clearfix d-flex align-items-center\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t\t\t<div class=\"col-md-12 col-sm-6 post-list-item post-item\">\n\t\t\t\t\t<!-- post -->\n\t\t\t\t\t<div class=\"post post-list clearfix\">\n\n\t\t\t\t\t\t<div class=\"thumb rounded\"><div class=\"inner\"><a href=\"https:\/\/finanedi.es\/blog\/errores-contables-frecuentes-al-usar-excel-como-programa-de-facturacion\/\"><img loading=\"lazy\" decoding=\"async\" width=\"330\" height=\"250\" src=\"https:\/\/finanedi.es\/blog\/contenido\/uploads\/2025\/07\/Errores-contables-frecuentes-al-usar-Excel-como-programa-de-facturacion-330x250.jpg\" class=\"attachment-katen-thumb-list size-katen-thumb-list wp-post-image\" alt=\"Errores contables frecuentes al usar Excel como programa de facturaci\u00f3n\" \/><\/a><\/div><\/div>  \n\n\t\t\t\t\t\t<div class=\"details clearfix\">\n\t\t\t\t\t\t\t<ul class=\"meta list-inline mb-3\">\n\t\t\t\t\t\t\t\t<li class=\"list-inline-item\"><a href=\"https:\/\/finanedi.es\/blog\/category\/contabilidad\/\">Contabilidad<\/a><\/li>\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<h5 class=\"post-title\"><a href=\"https:\/\/finanedi.es\/blog\/errores-contables-frecuentes-al-usar-excel-como-programa-de-facturacion\/\">Errores contables frecuentes al usar 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Consiste en la finalizaci\u00f3n y cuadratura de los registros contables al t\u00e9rmino de un periodo espec\u00edfico, generalmente al final de un a\u00f1o fiscal<\/p>\n","protected":false},"author":3,"featured_media":1565,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[63],"class_list":["post-782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","tag-glosario-empresarial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es el asiento de cierre contable?<\/title>\n<meta name=\"description\" content=\"El cierre contable consiste en la finalizaci\u00f3n y cuadratura de los registros contables al t\u00e9rmino de un periodo espec\u00edfico, generalmente al final de un a\u00f1o fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/finanedi.es\/blog\/que-es-el-asiento-de-cierre-contable\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es el asiento de cierre contable?\" \/>\n<meta property=\"og:description\" content=\"El cierre contable consiste en la finalizaci\u00f3n y cuadratura de los registros contables al t\u00e9rmino de un periodo espec\u00edfico, generalmente al final de un a\u00f1o fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/finanedi.es\/blog\/que-es-el-asiento-de-cierre-contable\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog para pymes y aut\u00f3nomos - 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