{"id":76,"date":"2020-10-05T15:57:06","date_gmt":"2020-10-05T13:57:06","guid":{"rendered":"http:\/\/mistercapsules.fr\/?p=76"},"modified":"2020-10-05T17:27:15","modified_gmt":"2020-10-05T15:27:15","slug":"2-lenregistrement-des-operations-dinventaire","status":"publish","type":"page","link":"https:\/\/mistercapsules.fr\/?page_id=76","title":{"rendered":"2. L&rsquo;enregistrement des op\u00e9rations d&rsquo;inventaire"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-style-large\"><p><strong>En cours de d\u00e9veloppement<\/strong><\/p><\/blockquote>\n\n\n\n<h2>1. L&rsquo;enregistrement des immobilisations et des amortissements : second niveau<\/h2>\n\n\n\n<p>Rappel de l\u2019enregistrement du co\u00fbt d&rsquo;acquisition et l\u2019amortissement<\/p>\n\n\n\n<p>L&rsquo;amortissement par composant<\/p>\n\n\n\n<h2>2. Les stocks et variations de stocks<\/h2>\n\n\n\n<p>R\u00e8gle d&rsquo;\u00e9valuation des stocks<\/p>\n\n\n\n<p>Les variations de stocks : calculs et enregistrements comptables<\/p>\n\n\n\n<h2>3. Les comptes de r\u00e9gularisations<\/h2>\n\n\n\n<p>Les Charges et Produits constat\u00e9s d&rsquo;avance<\/p>\n\n\n\n<p>Les Factures non parvenues et les Factures \u00e0 \u00e9tablir<\/p>\n\n\n\n<h2>4. Les emprunts<\/h2>\n\n\n\n<p>Les diff\u00e9rentes modalit\u00e9s de remboursement<\/p>\n\n\n\n<p>Les int\u00e9r\u00eats courus<\/p>\n\n\n\n<h2>5. Les d\u00e9pr\u00e9ciations et les provisions<\/h2>\n\n\n\n<p>Le principe des d\u00e9pr\u00e9ciations<\/p>\n\n\n\n<p>Les d\u00e9pr\u00e9ciations des cr\u00e9ances clients et des stocks<\/p>\n\n\n\n<h2>6. L&rsquo;affectation du r\u00e9sultat<\/h2>\n\n\n\n<p>R\u00e8gles d&rsquo;affectation L&rsquo;enregistrement de l&rsquo;affectation<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640.png\" alt=\"\" class=\"wp-image-108\" width=\"212\" height=\"261\" srcset=\"https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640.png 519w, https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640-243x300.png 243w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cours de d\u00e9veloppement 1. L&rsquo;enregistrement des immobilisations et des amortissements : second niveau Rappel de l\u2019enregistrement du co\u00fbt d&rsquo;acquisition et l\u2019amortissement L&rsquo;amortissement par composant 2. Les stocks et variations de stocks R\u00e8gle d&rsquo;\u00e9valuation des stocks Les variations de stocks&hellip; <a href=\"https:\/\/mistercapsules.fr\/?page_id=76\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/76"}],"collection":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76"}],"version-history":[{"count":3,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/76\/revisions"}],"predecessor-version":[{"id":145,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/76\/revisions\/145"}],"wp:attachment":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}