[{"data":1,"prerenderedAt":1822},["Reactive",2],{"options:asyncdata:$ogpPUTwkW6:/p/principal-de-un-prestamo:0":3},{"page":4,"book":25,"news":1816,"questionSent":19,"questions":1817,"formData":1818,"attachments":22,"chartData":22,"pending":19,"chartOptions":1819,"afspec":19,"aflink":1821},{"id":5,"book_id":6,"chapter_id":7,"name":8,"slug":9,"html":10,"priority":11,"created_at":12,"updated_at":13,"created_by":14,"updated_by":18,"draft":19,"markdown":20,"revision_count":15,"template":19,"owned_by":21,"editor":20,"trends":22,"raw_html":23,"tags":24},3996,30,0,"Principal de un préstamo","principal-de-un-prestamo","\u003Cp id=\"bkmrk-el-principal-de-un-p\">El \u003Cstrong>principal de un préstamo\u003C/strong> es la cantridad de dinero que un prestamista ha prestado inicialmente al prestatario y que esta tiene que devolver junto con los intereses generados hasta el vencimiento. Una expresión sinónima es \u003Ca href=\"https://ikusmira.org/p/capital-de-prestamo\">\u003Cstrong>capital de préstamo\u003C/strong>\u003C/a>. \u003C/p>",344,"2026-02-14T07:57:08.000000Z","2026-02-14T08:01:51.000000Z",{"id":15,"name":16,"slug":17},1,"Admin","admin",{"id":15,"name":16,"slug":17},false,"",{"id":15,"name":16,"slug":17},null,"\u003Cp id=\"bkmrk-el-principal-de-un-p\">El \u003Cstrong>principal de un préstamo\u003C/strong> es la cantridad de dinero que un prestamista ha prestado inicialmente al prestatario y que esta tiene que devolver junto con los intereses generados hasta el vencimiento. Una expresión sinónima es \u003Ca href=\"https://ikusmira.org/p/capital-de-prestamo\">\u003Cstrong>capital de préstamo\u003C/strong>\u003C/a>. \u003C/p>",[],{"id":6,"name":26,"slug":27,"description":20,"created_at":28,"updated_at":29,"created_by":15,"updated_by":15,"owned_by":15,"default_template_id":22,"pages":30,"index":61,"shelves":1815},"Empresa general","empresa-general","2023-08-01T16:28:47.000000Z","2023-08-03T07:10:49.000000Z",[31,36,41,46,51,56],{"id":32,"name":33,"slug":34,"html":35},1805,"Línea de financiación","linea-de-financiacion","\u003Cp id=\"bkmrk-una-l%C3%ADnea-de-financi\">Una \u003Cstrong>línea de financiación\u003C/strong> es un conjunto de mecanismos o modos de financiación que ofrece una entidad a personas o entidades particulares para financiar una necesidades concretas y con unas condiciones determinadas. Por ejemplo pueden ofrecerse líneas de financiación para la adquisición de primera vivienda por parte de jóvenes o la creación de un negocio determinado.\u003C/p>",{"id":37,"name":38,"slug":39,"html":40},1312,"Áreas de modelos de negocios","areas-de-modelos-de-negocios","\u003Cp id=\"bkmrk-de-igual-manera-que-\">De igual manera que una mesa se apoya sobre cuatro patas, no se puede pretender definir un modelo de negocio, la idea primigenia de empresa que queremos crear y desarrollar, basándonos en una idea simple como la de producir caramelos, vender juguetes o escribir libros. El modelo de negocio como idea debe ir apoyada en determinadas bases para su correcta definición y posterior detalle en el plan de negocio: son las llamadas \u003Cstrong>áreas de modelo de negocio\u003C/strong>. Existen diferentes propuestas sobre como definir esas bases, pero entre el conjunto de bases mñas aceptadas encontramos aquella que incluye entre las áreas, el qué producir (producto), para quién exactamente (clientes), el cómo (infraestructura) y como rentabilizar la idea (financiación y monetización).\u003C/p>",{"id":42,"name":43,"slug":44,"html":45},411,"Conciliación bancaria","conciliacion-bancaria","\u003Cp id=\"bkmrk-la-conciliaci%C3%B3n-banc\">La \u003Cstrong>conciliación bancaria\u003C/strong> es la operación de control financiero en una empresa que consiste en la comparación o cotejo que se realiza en una empresa entre el saldo contable de las cuentas bancarias y el saldo de las mismas cuentas según los extractos bancarios, con el objetivo de detectar los posibles desajustes entre ambos saldos y determinar sus causas. \u003C/p>",{"id":47,"name":48,"slug":49,"html":50},2150,"Flujo de caja operativo","flujo-de-caja-operativo","\u003Cp id=\"bkmrk-el-flujo-de-caja-ope\">El \u003Cstrong>flujo de caja operativo\u003C/strong> \u003Cstrong>o cash flow operativo \u003C/strong>(en inglés, \u003Cem>operating cash flow\u003C/em>) hace referencia a las entradas de fondos menos las salidas de fondos líquidos que se producen en una empresa relacionadas directamente con su actividad principal. En empresas con una fuerte componente de activos no corrientes sujetos a depreciación o con actividades económicas complementarias, el flujo de caja operativo puede ser una medida más adecuada de la rentabilidad de la empresa que otros indicadores como el EBIT o el EBITDA. Hay que subrayar, en este sentido, que el flujo de caja operativo no incluye el pago de los intereses o amortización de deuda.\u003C/p>\r\n\u003Cp id=\"bkmrk-%C2%A0\">\u003C/p>",{"id":52,"name":53,"slug":54,"html":55},3407,"Costes fijos","costes-fijos","\u003Cp id=\"bkmrk-los-costes-fijos-son\">\u003Ca href=\"https://es.gizapedia.org/uploads/images/gallery/2025-07/co1AZWSok7JMK5jr-costes-fijos.png\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"align-right\" src=\"https://es.gizapedia.org/uploads/images/gallery/2025-07/scaled-1680-/co1AZWSok7JMK5jr-costes-fijos.png\" alt=\"costes_fijos.png\" width=\"355\" height=\"355\">\u003C/a>Los \u003Cstrong>costes fijos\u003C/strong> son aquellos costes o gastos relacionados con la producción que no dependen del volumen de producción, sino que se mantienen constantes independientemente del número de unidades producidas o servicios realizados. Un ejemplo de coste fijo sería el alquiler de la planta de fabricación en la que se desarrolla la actividad de una empresa. Los costes fijos se contraponen a los denominados costes variables, que se dependen directamente del número de unidades fabricadas. \u003C/p>",{"id":57,"name":58,"slug":59,"html":60},2360,"Tasa de inversión","tasa-de-inversion","\u003Cp id=\"bkmrk-en-econom%C3%ADa%2C-la-tasa\">En economía, la \u003Cstrong>tasa de inversión\u003C/strong> es un indicador a nivel de empresa, sector o economía que se calcula como el importe de la inversión total sobre el valor añadido neto a coste de factores. Se puede interpretar como indicador de las expectativas económicas a futuro, expresando una alta tasa de inversión una tendencia al crecimiento de la economía, al menos basándose en las expectativas actuales. \u003C/p>",{"":62},[63,67,71,76,81,86,91,96,101,106,111,116,121,126,131,136,141,146,151,153,158,163,168,173,178,183,188,193,198,203,208,212,217,222,227,232,237,242,247,252,257,262,267,272,277,282,287,292,297,302,307,312,317,322,327,332,337,342,347,352,357,362,364,369,374,379,384,389,394,399,404,409,414,419,424,429,434,438,443,448,453,458,463,468,473,478,483,487,492,497,502,507,512,517,522,527,532,537,542,547,552,557,562,567,572,577,582,587,592,597,602,607,610,615,620,622,627,632,637,642,646,651,656,661,666,670,675,680,685,690,695,700,705,710,712,717,722,727,732,737,742,747,752,757,762,767,772,777,782,787,792,797,802,807,812,817,822,827,832,837,842,847,852,857,862,867,872,877,882,887,892,897,902,907,912,917,921,926,931,936,941,946,951,956,961,966,971,976,981,986,991,996,1001,1006,1011,1016,1021,1026,1031,1036,1041,1046,1051,1056,1061,1066,1071,1076,1081,1086,1091,1096,1101,1103,1108,1113,1118,1123,1127,1132,1137,1142,1147,1152,1157,1162,1167,1172,1177,1182,1187,1192,1197,1201,1206,1211,1216,1221,1226,1231,1236,1241,1246,1251,1256,1261,1266,1271,1276,1281,1286,1291,1296,1301,1306,1311,1316,1321,1326,1331,1336,1341,1346,1351,1356,1361,1366,1371,1376,1381,1386,1391,1396,1401,1406,1411,1416,1421,1426,1431,1433,1438,1443,1448,1453,1458,1463,1468,1473,1478,1483,1488,1493,1497,1502,1507,1511,1516,1521,1526,1531,1536,1541,1546,1551,1556,1561,1566,1571,1576,1581,1586,1591,1596,1601,1606,1611,1616,1621,1626,1631,1636,1641,1646,1651,1656,1661,1666,1671,1676,1681,1686,1691,1696,1701,1706,1711,1716,1721,1726,1731,1736,1741,1746,1747,1752,1757,1762,1766,1770,1775,1780,1785,1790,1795,1800,1805,1810],{"id":64,"name":65,"slug":66,"priority":7,"chapter_name":22},1155,"A tanto alzado","a-tanto-alzado",{"id":68,"name":69,"slug":70,"priority":15,"chapter_name":22},2556,"Acciones (finanzas)","acciones-finanzas",{"id":72,"name":73,"slug":74,"priority":75,"chapter_name":22},1538,"Acciones preferentes","acciones-preferentes",2,{"id":77,"name":78,"slug":79,"priority":80,"chapter_name":22},1868,"Activo (contabilidad)","activo-contabilidad",3,{"id":82,"name":83,"slug":84,"priority":85,"chapter_name":22},2443,"Activo no corriente","activo-no-corriente",4,{"id":87,"name":88,"slug":89,"priority":90,"chapter_name":22},1116,"Activos diferidos","activos-diferidos",5,{"id":92,"name":93,"slug":94,"priority":95,"chapter_name":22},2021,"Activos financieros de renta fija","activos-financieros-de-renta-fija",6,{"id":97,"name":98,"slug":99,"priority":100,"chapter_name":22},434,"Activos inmobiliarios","activos-inmobiliarios",7,{"id":102,"name":103,"slug":104,"priority":105,"chapter_name":22},1166,"Activos intelectuales (recursos intelectuales)","activos-intelectuales-recursos-intelectuales",8,{"id":107,"name":108,"slug":109,"priority":110,"chapter_name":22},1320,"Aguinaldo","aguinaldo",9,{"id":112,"name":113,"slug":114,"priority":115,"chapter_name":22},451,"Ajuste de plantilla","ajuste-de-plantilla",10,{"id":117,"name":118,"slug":119,"priority":120,"chapter_name":22},2227,"Alcance del negocio","alcance-del-negocio",11,{"id":122,"name":123,"slug":124,"priority":125,"chapter_name":22},399,"Alternativa de inversión","alternativa-de-inversion",12,{"id":127,"name":128,"slug":129,"priority":130,"chapter_name":22},487,"Amortización lineal","amortizacion-lineal",13,{"id":132,"name":133,"slug":134,"priority":135,"chapter_name":22},572,"Análisis de negocio","analisis-de-negocio",14,{"id":137,"name":138,"slug":139,"priority":140,"chapter_name":22},1364,"Análisis marginal","analisis-marginal",15,{"id":142,"name":143,"slug":144,"priority":145,"chapter_name":22},1074,"Área de comercialización (área comercial, departamento comercial)","area-de-comercializacion-area-comercial-departamento-comercial",16,{"id":147,"name":148,"slug":149,"priority":150,"chapter_name":22},380,"Área de negocio","area-de-negocio",17,{"id":37,"name":38,"slug":39,"priority":152,"chapter_name":22},18,{"id":154,"name":155,"slug":156,"priority":157,"chapter_name":22},842,"Asiento contable","asiento-contable",19,{"id":159,"name":160,"slug":161,"priority":162,"chapter_name":22},1899,"Balance social","balance-social",20,{"id":164,"name":165,"slug":166,"priority":167,"chapter_name":22},2080,"Benchmarking","benchmarking",21,{"id":169,"name":170,"slug":171,"priority":172,"chapter_name":22},2149,"Beneficio neto","beneficio-neto",22,{"id":174,"name":175,"slug":176,"priority":177,"chapter_name":22},1363,"Beneficio social (empresa)","beneficio-social-empresa",23,{"id":179,"name":180,"slug":181,"priority":182,"chapter_name":22},1256,"Beneficios sociales","beneficios-sociales",24,{"id":184,"name":185,"slug":186,"priority":187,"chapter_name":22},2613,"Cadena de valor","cadena-de-valor",25,{"id":189,"name":190,"slug":191,"priority":192,"chapter_name":22},1252,"Campaña de promoción","campana-de-promocion",26,{"id":194,"name":195,"slug":196,"priority":197,"chapter_name":22},1788,"CAPEX","capex",27,{"id":199,"name":200,"slug":201,"priority":202,"chapter_name":22},2304,"Capital (préstamos)","capital-prestamos",28,{"id":204,"name":205,"slug":206,"priority":207,"chapter_name":22},751,"Capital circulante","capital-circulante",29,{"id":209,"name":210,"slug":211,"priority":6,"chapter_name":22},1468,"Capital de constitución","capital-de-constitucion",{"id":213,"name":214,"slug":215,"priority":216,"chapter_name":22},2365,"Capital de operación","capital-de-operacion",31,{"id":218,"name":219,"slug":220,"priority":221,"chapter_name":22},1037,"Capital de préstamo","capital-de-prestamo",32,{"id":223,"name":224,"slug":225,"priority":226,"chapter_name":22},2330,"Capital económico","capital-economico",33,{"id":228,"name":229,"slug":230,"priority":231,"chapter_name":22},1308,"Capital financiero (matemática financiera)","capital-financiero-matematica-financiera",34,{"id":233,"name":234,"slug":235,"priority":236,"chapter_name":22},1327,"Capital inicial y capital final","capital-inicial-y-capital-final",35,{"id":238,"name":239,"slug":240,"priority":241,"chapter_name":22},988,"Capital mobiliario (capital mueble)","capital-mobiliario-capital-mueble",36,{"id":243,"name":244,"slug":245,"priority":246,"chapter_name":22},2699,"Capital operativo","capital-operativo",37,{"id":248,"name":249,"slug":250,"priority":251,"chapter_name":22},1038,"Capital pendiente de amortizar","capital-pendiente-de-amortizar",38,{"id":253,"name":254,"slug":255,"priority":256,"chapter_name":22},1001,"Capital permanente","capital-permanente",39,{"id":258,"name":259,"slug":260,"priority":261,"chapter_name":22},550,"Capital tecnológico","capital-tecnologico",40,{"id":263,"name":264,"slug":265,"priority":266,"chapter_name":22},1570,"Capitalización bursátil","capitalizacion-bursatil",41,{"id":268,"name":269,"slug":270,"priority":271,"chapter_name":22},2482,"Capitalización de empresa","capitalizacion-de-empresa",42,{"id":273,"name":274,"slug":275,"priority":276,"chapter_name":22},608,"Capitalización simple","capitalizacion-simple",43,{"id":278,"name":279,"slug":280,"priority":281,"chapter_name":22},1161,"Carta de conformidad","carta-de-conformidad",44,{"id":283,"name":284,"slug":285,"priority":286,"chapter_name":22},584,"Cartera comercial","cartera-comercial",45,{"id":288,"name":289,"slug":290,"priority":291,"chapter_name":22},1864,"Cartera de clientes (clientela)","cartera-de-clientes-clientela",46,{"id":293,"name":294,"slug":295,"priority":296,"chapter_name":22},112,"Cartera de pedidos","cartera-de-pedidos",47,{"id":298,"name":299,"slug":300,"priority":301,"chapter_name":22},583,"Cartera de préstamos","cartera-de-prestamos",48,{"id":303,"name":304,"slug":305,"priority":306,"chapter_name":22},462,"Central de reservas","central-de-reservas",49,{"id":308,"name":309,"slug":310,"priority":311,"chapter_name":22},76,"Centros de costes","centros-de-costes",50,{"id":313,"name":314,"slug":315,"priority":316,"chapter_name":22},569,"Ciclo de facturación","ciclo-de-facturacion",51,{"id":318,"name":319,"slug":320,"priority":321,"chapter_name":22},1162,"Ciclo productivo","ciclo-productivo",52,{"id":323,"name":324,"slug":325,"priority":326,"chapter_name":22},1207,"Circuito corto de distribución","circuito-corto-de-distribucion",53,{"id":328,"name":329,"slug":330,"priority":331,"chapter_name":22},1699,"Claúsula de revisión salarial","clausula-de-revision-salarial",54,{"id":333,"name":334,"slug":335,"priority":336,"chapter_name":22},822,"Cliente empresarial","cliente-empresarial",55,{"id":338,"name":339,"slug":340,"priority":341,"chapter_name":22},2013,"Cliente inactivo (cliente dormido)","cliente-inactivo-cliente-dormido",56,{"id":343,"name":344,"slug":345,"priority":346,"chapter_name":22},1254,"Cliente individual","cliente-individual",57,{"id":348,"name":349,"slug":350,"priority":351,"chapter_name":22},87,"Clientes colectivos","clientes-colectivos",58,{"id":353,"name":354,"slug":355,"priority":356,"chapter_name":22},755,"Competidor potencial","competidor-potencial",59,{"id":358,"name":359,"slug":360,"priority":361,"chapter_name":22},1315,"Conceptos retributivos","conceptos-retributivos",60,{"id":42,"name":43,"slug":44,"priority":363,"chapter_name":22},61,{"id":365,"name":366,"slug":367,"priority":368,"chapter_name":22},1437,"Conflictividad laboral","conflictividad-laboral",62,{"id":370,"name":371,"slug":372,"priority":373,"chapter_name":22},1135,"Conjuntos incorporados (conjuntos incorporables)","conjuntos-incorporados-conjuntos-incorporables",63,{"id":375,"name":376,"slug":377,"priority":378,"chapter_name":22},389,"Consumidor potencial (cliente potencial)","consumidor-potencial-cliente-potencial",64,{"id":380,"name":381,"slug":382,"priority":383,"chapter_name":22},1456,"Contabilidad inversa","contabilidad-inversa",65,{"id":385,"name":386,"slug":387,"priority":388,"chapter_name":22},1650,"Contrato en prácticas","contrato-en-practicas",66,{"id":390,"name":391,"slug":392,"priority":393,"chapter_name":22},582,"Control de nóminas","control-de-nominas",67,{"id":395,"name":396,"slug":397,"priority":398,"chapter_name":22},405,"Control reactivo, control interactivo y control proactivo","control-reactivo-control-interactivo-y-control-proactivo",68,{"id":400,"name":401,"slug":402,"priority":403,"chapter_name":22},687,"Corrección de mercado (corrección técnica)","correccion-de-mercado-correccion-tecnica",69,{"id":405,"name":406,"slug":407,"priority":408,"chapter_name":22},854,"Correlación de ingresos y gastos","correlacion-de-ingresos-y-gastos",70,{"id":410,"name":411,"slug":412,"priority":413,"chapter_name":22},2601,"Coste industrial (coste de fabricación)","coste-industrial-coste-de-fabricacion",71,{"id":415,"name":416,"slug":417,"priority":418,"chapter_name":22},1101,"Coste unitario (costo unitario)","coste-unitario-costo-unitario",72,{"id":420,"name":421,"slug":422,"priority":423,"chapter_name":22},1391,"Costes","costes",73,{"id":425,"name":426,"slug":427,"priority":428,"chapter_name":22},2082,"Costes completos (full costing)","costes-completos-full-costing",74,{"id":430,"name":431,"slug":432,"priority":433,"chapter_name":22},2600,"Costes operativos (costes de funcionamiento)","costes-operativos-costes-de-funcionamiento",75,{"id":435,"name":436,"slug":437,"priority":308,"chapter_name":22},1206,"Crecimiento orgánico","crecimiento-organico",{"id":439,"name":440,"slug":441,"priority":442,"chapter_name":22},1056,"Crecimiento orgánico e inorgánico","crecimiento-organico-e-inorganico",77,{"id":444,"name":445,"slug":446,"priority":447,"chapter_name":22},125,"Crédito comercial","credito-comercial",78,{"id":449,"name":450,"slug":451,"priority":452,"chapter_name":22},748,"Cuenta nómina","cuenta-nomina",79,{"id":454,"name":455,"slug":456,"priority":457,"chapter_name":22},695,"Cuenta satélite","cuenta-satelite",80,{"id":459,"name":460,"slug":461,"priority":462,"chapter_name":22},967,"Cuentas deudoras y cuentas acreedoras","cuentas-deudoras-y-cuentas-acreedoras",81,{"id":464,"name":465,"slug":466,"priority":467,"chapter_name":22},500,"Cuentas nominales (cuentas de resultado)","cuentas-nominales-cuentas-de-resultado",82,{"id":469,"name":470,"slug":471,"priority":472,"chapter_name":22},1455,"Cuentas patrimoniales y cuentas de gestión","cuentas-patrimoniales-y-cuentas-de-gestion",83,{"id":474,"name":475,"slug":476,"priority":477,"chapter_name":22},499,"Cuentas reales (cuentas de balance, cuentas patrimoniales)","cuentas-reales-cuentas-de-balance-cuentas-patrimoniales",84,{"id":479,"name":480,"slug":481,"priority":482,"chapter_name":22},1394,"Cultura financiera","cultura-financiera",86,{"id":484,"name":485,"slug":486,"priority":348,"chapter_name":22},1419,"Curva de valor","curva-de-valor",{"id":488,"name":489,"slug":490,"priority":491,"chapter_name":22},1216,"Débito y crédito","debito-y-credito",88,{"id":493,"name":494,"slug":495,"priority":496,"chapter_name":22},1872,"Descuento financiero","descuento-financiero",89,{"id":498,"name":499,"slug":500,"priority":501,"chapter_name":22},1913,"Desembolso y reembolso","desembolso-y-reembolso",90,{"id":503,"name":504,"slug":505,"priority":506,"chapter_name":22},1154,"Desgravación 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