{"id":13077,"date":"2022-04-03T15:05:30","date_gmt":"2022-04-03T13:05:30","guid":{"rendered":"https:\/\/programsshop.com\/?p=13077"},"modified":"2022-04-09T02:49:26","modified_gmt":"2022-04-09T00:49:26","slug":"%d9%82%d8%a7%d8%a6%d9%85%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%88%d8%a7%d9%84%d9%85%d8%b1%d9%83%d8%b2-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%89","status":"publish","type":"post","link":"https:\/\/programsshop.com\/fr\/2022\/04\/03\/%d9%82%d8%a7%d8%a6%d9%85%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%88%d8%a7%d9%84%d9%85%d8%b1%d9%83%d8%b2-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%89\/","title":{"rendered":"Compte de r\u00e9sultat et situation financi\u00e8re"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"13077\" class=\"elementor elementor-13077\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cf5d052 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cf5d052\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f95ae00\" data-id=\"3f95ae00\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bb8a28b elementor-widget elementor-widget-text-editor\" data-id=\"7bb8a28b\" 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<p><span style=\"color: #000000;\"><!-- wp:image {\"id\":13078,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} --><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><span style=\"font-size: 16pt;\">Compte de r\u00e9sultat et situation financi\u00e8re avec l&#039;ERP comptable int\u00e9gr\u00e9 :<\/span><\/strong><\/span><br \/><span style=\"color: #000000;\"><strong><span style=\"font-size: 14pt;\">D\u00e9claration de revenus: -<\/span><\/strong><\/span><br \/><span style=\"color: #000000;\">Il s&#039;agit d&#039;une liste qui exprime les revenus d&#039;une p\u00e9riode d\u00e9termin\u00e9e et les d\u00e9penses de cette p\u00e9riode afin de d\u00e9terminer le r\u00e9sultat net de cette p\u00e9riode.Par cons\u00e9quent, nous r\u00e9digeons le compte de r\u00e9sultat de l&#039;exercice clos.<\/span><br \/><span style=\"color: #000000;\">Ou c&#039;est une d\u00e9claration, un rapport ou une liste qui montre le r\u00e9sultat de l&#039;activit\u00e9 de l&#039;\u00e9tablissement pendant une certaine p\u00e9riode de temps.<\/span><br \/><span style=\"font-size: 14pt;\"><strong><span style=\"color: #000000;\">El\u00e9ments du compte de r\u00e9sultat :<\/span><\/strong><\/span><br \/><span style=\"color: #000000;\">1- D\u00e9penses (frais de fonctionnement - frais g\u00e9n\u00e9raux et administratifs\u2026etc.)<\/span><br \/><span style=\"color: #000000;\">2- Chiffre d&#039;affaires L&#039;objectif de l&#039;\u00e9tablissement du compte de r\u00e9sultat : conna\u00eetre le r\u00e9sultat de l&#039;activit\u00e9 (b\u00e9n\u00e9fice - perte) de l&#039;entreprise au cours de l&#039;exercice.<\/span><br \/><span style=\"color: #000000;\">Par cons\u00e9quent, lors de la pr\u00e9paration de cette liste, les revenus de la p\u00e9riode pr\u00e9par\u00e9e pour celle-ci sont d\u00e9termin\u00e9s, et donc les d\u00e9penses qui y sont li\u00e9es sont d\u00e9termin\u00e9es<\/span><\/p>\n<p><span style=\"color: #000000;\"><!-- \/wp:paragraph --><!-- wp:paragraph --><\/span><\/p>\n<p><strong><span style=\"color: #000000; font-size: 14pt;\">\u00c9tat de la situation financi\u00e8re:-<\/span><\/strong><br \/><span style=\"color: #000000;\">C&#039;est une liste qui exprime les actifs (les biens de l&#039;entreprise) et les passifs (les obligations de l&#039;entreprise) ainsi que les droits de propri\u00e9t\u00e9 \u00e0 un moment pr\u00e9cis, on r\u00e9dige donc la liste de la situation financi\u00e8re.<\/span><br \/><span style=\"color: #000000;\">Ou c&#039;est une d\u00e9claration qui montre tous les soldes des comptes d&#039;actifs, de passifs et de capitaux propres.<\/span><\/p>\n<p><span style=\"color: #000000;\"><!-- \/wp:paragraph --><!-- wp:paragraph --><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span style=\"color: #000000;\">La diff\u00e9rence entre le compte de r\u00e9sultat et l&#039;\u00e9tat de la situation financi\u00e8re\u00a0:<\/span><\/strong><\/span><br \/><span style=\"color: #000000;\">Il convient de noter que la diff\u00e9rence entre les comptes de r\u00e9sultat et la situation financi\u00e8re est claire, et cela concerne le principe de sa formation.Le compte de r\u00e9sultat est cr\u00e9\u00e9 pour r\u00e9v\u00e9ler les r\u00e9sultats li\u00e9s \u00e0 une p\u00e9riode financi\u00e8re termin\u00e9e pour une organisation, et il y fait appara\u00eetre tous les revenus, d\u00e9penses, profits, pertes, b\u00e9n\u00e9fices par action, etc. Quant \u00e0 l&#039;\u00e9tat de la situation financi\u00e8re, son r\u00f4le se limite \u00e0 r\u00e9v\u00e9ler ce que sont les ressources d\u00e9tenues par l&#039;entreprise et les obligations qui en d\u00e9coulent envers le reste de l&#039;entreprise. ressources \u00e0 la fin de l&#039;exercice en plus des actifs, qu&#039;il s&#039;agisse de liquidit\u00e9s ou autres, et de tous les comptes d\u00e9tenus par l&#039;entreprise aupr\u00e8s de fournisseurs, de pr\u00eats et de facilit\u00e9s<\/span><br \/><span style=\"color: #000000;\">Il est possible d&#039;extraire facilement le compte de r\u00e9sultat et la situation financi\u00e8re du syst\u00e8me ERP comptable int\u00e9gr\u00e9 pendant une p\u00e9riode d\u00e9termin\u00e9e avec la possibilit\u00e9 de choisir le niveau des comptes en fonction de la disposition des niveaux des comptes dans l&#039;arborescence des comptes.<\/span><\/p>\n<p><span style=\"color: #000000;\"><!-- \/wp:paragraph --><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>L&#039;\u00e9tat de la situation financi\u00e8re : - C&#039;est une liste qui exprime les actifs (biens sociaux) et les passifs (obligations sur l&#039;entreprise) ainsi que les droits de propri\u00e9t\u00e9 \u00e0 un moment pr\u00e9cis, on r\u00e9dige donc l&#039;\u00e9tat de la situation financi\u00e8re. qui montre tous les soldes des comptes d&#039;actifs, de passifs et\u2026<\/p>","protected":false},"author":1,"featured_media":13078,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71,213,8,179,72,256,178,73,1],"tags":[245,230,248,238,234,240,243,247,235,232,233,239,244,231],"class_list":["post-13077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customer-review","category-213","category-8","category-179","category-changelog","category-new","category-global","category-offers","category-1","tag-245","tag-230","tag-248","tag-238","tag-234","tag-240","tag-243","tag-247","tag-235","tag-232","tag-233","tag-239","tag-244","tag-----erp"],"_links":{"self":[{"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/posts\/13077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/comments?post=13077"}],"version-history":[{"count":0,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/posts\/13077\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/media\/13078"}],"wp:attachment":[{"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/media?parent=13077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/categories?post=13077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/programsshop.com\/fr\/wp-json\/wp\/v2\/tags?post=13077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}