les Cours et Exercices Fsjes Maroc en ligne gratuit: exercice comptabilité analytique

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<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Question 1: (5points) (Donner</span><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> des montant pour chaque éléments pour chiffrer le passage)</span></span></span></span></span></span></span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"> </span></span><br style="margin: 0px; padding: 0px;" /><div style="background-color: transparent; border: 0px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Montrez le passage du résultat de <b><u>la comptabilité générale</u></b> au résultat de la comptabilité analytique.</span></span></span></span></span></span></span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><div style="background-color: transparent; border: 0px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Réponse :</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On a : Un résultat = Produits - charges</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Donc le Résultat de la comptabilité analytique (CA)    = Produits CA – Charges CA</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Sachant que: Produits de la CA = Produits CG – Produits non incorporables</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">et </span><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Charges de la CA = Charges CG – Charges non incorporables + Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On aura:</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la CA = (Produits CG – Produits non incorporables) – (Charges CG – Charges non incorporables + Charges supplétives)</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">          = Produits CG – Produits non incorporables + Charges non incorporables - Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">          = Produits CG – Charges CG – Produits non incorporables + Charges non incorporables - Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la CA = Résultat de la comptabilité générale – Produits non incorporables + Charges non incorporables – Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Et par conséquence:</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la comptabilité générale = Résultat de la CA + Produits non incorporables - Charges non incorporables + Charges supplétives</span></div>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgFvhm2lcEREMh8d-vcNE9MDbg72eNbKY17CyedFKP4TDY1Hudr9REprjpmOTbZgwKyjyhKmXs3dr9T9NlSNGWKK0-G8qP9Q5QzGZ-GJHJ-NTqOxC-yGBw8OJC7a4njdpjIQvkR1U6uqT5B/s1600/1.jpg" imageanchor="1" style="background-color: transparent; border: 0px; color: #004276; margin: 0px auto; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img alt="Corrigé de l'examen  de rattrapage de la Comptabilité analytique" border="0" height="482" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgFvhm2lcEREMh8d-vcNE9MDbg72eNbKY17CyedFKP4TDY1Hudr9REprjpmOTbZgwKyjyhKmXs3dr9T9NlSNGWKK0-G8qP9Q5QzGZ-GJHJ-NTqOxC-yGBw8OJC7a4njdpjIQvkR1U6uqT5B/s640/1.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" title="Corrigé de l'examen  de rattrapage de la Comptabilité analytique" width="640" /></a></td></tr>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="color: #333333; font-family: Verdana, sans-serif;"><span style="font-size: xx-small; line-height: 22.5px;">Corrigé de l'examen  de rattrapage de la Comptabilité analytique</span></span></span></h2>
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<span style="background-color: transparent; border: 0px; color: #999999; font-family: Verdana, sans-serif; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; text-align: left; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;">Le résultat global = Marge/ coût de revient spécifique (P1) + Marge/ coût de revient spécifique (P2) - Charges fixes communes</span></span></span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"> Le résultat global = 57800 - 4000 = 53800</span></span></span></div>
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<b style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><br style="margin: 0px; padding: 0px;" /></span></span></b></div>
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<b style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;">Détermination du stock final du produit</span></span></b></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br style="margin: 0px; padding: 0px;" /></span></span></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Éléments de calcul:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On a pour P1:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Stock initial + entrées = Sorties + Stock final</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">2000 + Entrées = 500 + 4500</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Entrées = 3000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Les entrées sont évaluées au coût de production</span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Coût de production de P1 = 20000 + 7000+ 2000 + 6000 = 35000 (Coût de matières + Charges de production)</span></span></span></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: #999999; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgu6aotYCTy5LXbufJip4NcDhaV0alZ-zNpIYgPtoPwmLUcgdR_0rWLGgLuiTPjEA4-IsSqvchzkxzMahnqJD-n6d4gdZSpfV9XW13_-pdZ2PIvm17BTvr4AoKfToz7d5PTEEXOLB38toR0/s1600/2.jpg" style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: #004276; font-size: 16px; margin: 0px 1em; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgu6aotYCTy5LXbufJip4NcDhaV0alZ-zNpIYgPtoPwmLUcgdR_0rWLGgLuiTPjEA4-IsSqvchzkxzMahnqJD-n6d4gdZSpfV9XW13_-pdZ2PIvm17BTvr4AoKfToz7d5PTEEXOLB38toR0/s1600/2.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" /></a></span></span></span></span></span></span></span></span></div>
<div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br />Stock final de P1 en valeur = SF Qté X CMUP = 500 X 15 = 7500</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Pour P2:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1200 + Entrées = 1200 + 2000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">entrées = 2000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Coût de production de P2 = 31200</span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdFs2zwYlbXL6iT0YyIXdzcU-i-ZqTQIWPJWBbXpJFUz7trn8rh-EXuDVeQqwMTQ8SzIIimJTdVxUSrHJqY0gw18bWrebk7dSzY9IUGpl-CLNXIDLIIsb5V2y4PhelS7OqjDqn7f3nngf9/s1600/3.jpg" imageanchor="1" style="background-color: transparent; border: 0px; color: #004276; margin: 0px 1em; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdFs2zwYlbXL6iT0YyIXdzcU-i-ZqTQIWPJWBbXpJFUz7trn8rh-EXuDVeQqwMTQ8SzIIimJTdVxUSrHJqY0gw18bWrebk7dSzY9IUGpl-CLNXIDLIIsb5V2y4PhelS7OqjDqn7f3nngf9/s1600/3.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" /></a><br /></div>
<div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; font-weight: bold; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Stock final de P2 en valeur = SF Qté X CMUP = 1200 X  = 21600</span></span></span></div>
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<span style="background-color: transparent; border: 0px; color: #999999; font-family: Verdana, sans-serif; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Télécharger le document Excel : <a href="https://www.mediafire.com/?llkh6j0n5pwngkz" rel="nofollow">Mediafire</a></span></span></span></span></span></span></span></span></span></span></span></div>
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Corrigé de l'examen de rattrapage de la Comptabilité analytique by cours fsjes

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Corrigé de l'examen de rattrapage de la Comptabilité analytique by cours fsjes

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