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

<div style="background-color: white; border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: center; vertical-align: baseline;"> <h2> <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 by cours fsjes</span></span></span></h2> <span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><h3> <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;">examen  de rattrapage de la Comptabilité analytique by cours fsjes</span></span></span></h3> <span style="color: #333333; font-family: Verdana, sans-serif;"><span style="font-size: xx-small; line-height: 22.5px;">cliquez sur l'image pour agrandir</span></span></span></div> <div class="separator" style="background-color: white; border: 0px; clear: both; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; text-align: center; vertical-align: baseline;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4GoshvMi4Y578aXiE9p7iZ98w2GvHMrVuGX4bks8jPwrtVfNAq8Hj-c0uwTJMgdVKyxnJ8GLcTdFmO-TZwT0Y6ku3EnkJIYiDcIhrNRDXgETujVP0kB32ngvFx3XPl4KQN-niKNdkJk_k/s1600/2011+RAT.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 alt="Corrigé de l'examen de rattrapage de la Comptabilité analytique" border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4GoshvMi4Y578aXiE9p7iZ98w2GvHMrVuGX4bks8jPwrtVfNAq8Hj-c0uwTJMgdVKyxnJ8GLcTdFmO-TZwT0Y6ku3EnkJIYiDcIhrNRDXgETujVP0kB32ngvFx3XPl4KQN-niKNdkJk_k/s320/2011+RAT.jpg" style="border: 1px solid rgb(170, 170, 170); 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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></span></span></div> <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;">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> <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;">On a : Un résultat = Produits - charges</span></div> <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;">Donc le Résultat de la comptabilité analytique (CA)    = Produits CA – Charges CA</span></div> <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;">Sachant que: Produits de la CA = Produits CG – Produits non incorporables</span></div> <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; 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> <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; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On aura:</span></div> <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; 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> <div style="background-color: transparent; border: 0px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline; word-break: normal;"> <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> <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; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">          = Produits CG – Charges CG – Produits non incorporables + Charges non incorporables - Charges supplétives</span></div> <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; 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> <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; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Et par conséquence:</span></div> <div style="background-color: transparent; border: 0px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline; word-break: normal;"> <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> </span></span></span></span></span></span></span></span></div> <br style="background-color: white; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; padding: 0px;" /><span style="border: 0px; color: #999999; font-family: Verdana, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><span style="background-color: white; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px;"></span> <div style="background-color: white; border: 0px; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; text-align: center; vertical-align: baseline;"> <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;"><br style="margin: 0px; padding: 0px;" /></span></span></span><br style="margin: 0px; padding: 0px;" /><table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody> <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> <tr><td class="tr-caption" style="text-align: center;"><h2 style="font-family: 'Times New Roman';"> <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> </td></tr> </tbody></table> <div class="separator" style="background-color: transparent; border: 0px; clear: both; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <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;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDM3tLzVKfxHt92V3qqkMPXhxKG7aUB0BNHTAdWlfxNUFmPo5HfvdOT4Os-jkq2zwMq40FDKiB0eg50XhK3VEKDEQxLz08qZnnlmhFaF8kyCUkhheH_6QpFQLAbf9qW-nGfR6T8rLj6ZBM/s1600/1.jpg" imageanchor="1" 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;"><br style="margin: 0px; padding: 0px;" /></a></span></span></span></div> <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> <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 = 57800 - 4000 = 53800</span></span></span></div> <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;"> <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> <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;"> <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> <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; 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> <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;">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> <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;"> <br style="margin: 0px; padding: 0px;" /></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;"><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;"> <br style="margin: 0px; padding: 0px;" /></div> <div class="separator" style="background-color: transparent; border: 0px; clear: both; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <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> </span></span></span><div style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: right; vertical-align: baseline;"> <span style="background-color: transparent; border: 0px; color: #999999; font-family: Verdana, sans-serif; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></div> <br style="margin: 0px; padding: 0px;" /><div style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: right; vertical-align: baseline;"> <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> <span style="background-color: transparent; border: 0px; font-family: Verdana, sans-serif; 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></span></div> <br /> <div style="background-color: white; border: 0px; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; text-align: right; vertical-align: baseline;"> <br style="margin: 0px; padding: 0px;" /></div> <span style="border: 0px; color: #999999; font-family: Verdana, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><span style="border: 0px; color: #999999; font-family: Verdana, sans-serif; font-size: 15px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><span style="background-color: white; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; line-height: 22.5px;"></span><br /> <div style="-webkit-text-stroke-width: 0px; background-color: white; background-position: initial initial; background-repeat: initial initial; border: 0px; color: #333333; font-family: Helvetica, sans-serif; font-size: 15px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 22.5px; margin: 0px; orphans: auto; outline: 0px; padding: 0px; text-align: right; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; widows: auto; word-spacing: 0px;"> <span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-family: Verdana, sans-serif; font-size: 15px; 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: 15px; 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: 15px; line-height: 22.5px; 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: 15px; 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: 15px; 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></span></span></span></span></span></div>

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

Corrigé de l'examen  de rattrapage de la Comptabilité analytique by cours fsjes examen  de rattrapage de la Comptabilité analytique by cours fsjes cliquez sur l'image pour agrandir Question 1: (5poin…

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comptabilité analytique exercices corrigés 2

<h2> comptabilité analytique exercices corrigés 2</h2> <h3> RATEX est une entreprise de confection. Elle produit deux types de pantalons :<br />Des pantalons pour homme (PH) et des pantalons pour enfant (PE).<br />Vous disposez des renseignements suivants concernant le mois de juin : </h3> <h3> suit de <a href="http://www.cours-fsjes.com/2013/12/comptabilite-analytique-exercices-corriges-2.html">comptabilité analytique exercices corrigés 2</a> en pdf<br />voir <a href="http://www.cours-fsjes.com/2013/12/comptabilite-analytique-exercices-corriges.html">comptabilité analytique exercices corrigés 1</a></h3> <br /> <iframe class="scribd_iframe_embed" data-aspect-ratio="0.708006279434851" data-auto-height="false" frameborder="0" height="600" id="doc_7063" scrolling="no" src="//www.scribd.com/embeds/194445439/content?start_page=1&view_mode=scroll&access_key=key-1r6yy09uzrto6kyfotvi&show_recommendations=false" width="100%"></iframe><br /> les mots clé :<br /> exercice de comptabilité analytique<br /> la comptabilité analytique<br /> exercice comptabilité<br /> exercice de comptabilité analytique avec corrigés<br /> exercices comptabilité analytique pdf <br /> <br /> cours fsjes maroc<br /> fsjes maroc<br /> fsjes cours exercices<br /> exercies fsjes<br /> <div> <br /></div>

comptabilité analytique exercices corrigés 2

comptabilité analytique exercices corrigés 2 RATEX est une entreprise de confection. Elle produit deux types de pantalons :Des pantalons pour homme (PH) et des pantalons pour enfant (PE).Vous dispose…

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comptabilité analytique exercices corrigés

<h2 style="text-align: center;"> comptabilité analytique exercices corrigés </h2> <h3 style="text-align: left;"> Un entreprise industrielle fabrique deux produits P1 et P2 en utilisant respectivement les matières<br />premières M et N.<br />Du CPC du mois de janvier, on extrait les informations suivantes : </h3> <h3 style="text-align: left;"> suit de <u><i>comptabilité analytique exercices corrigés </i></u>en pdf</h3> <h3 style="text-align: left;"> </h3> <iframe class="scribd_iframe_embed" data-aspect-ratio="0.708006279434851" data-auto-height="false" frameborder="0" height="600" id="doc_21969" scrolling="no" src="//www.scribd.com/embeds/194445443/content?start_page=1&view_mode=scroll&access_key=key-e3g8nqra0mhpx79jzld&show_recommendations=false" width="100%"></iframe><br /> <br /> les mots clé :<br /> exercice de comptabilité analytique<br /> la comptabilité analytique<br /> exercice comptabilité<br /> exercice de comptabilité analytique avec corrigés<br /> exercices comptabilité analytique pdf <br /> <br /> <br /> cours fsjes maroc<br /> fsjes maroc<br /> fsjes cours exercices<br /> exercies fsjes<br /> <div> <br /></div>

comptabilité analytique exercices corrigés

comptabilité analytique exercices corrigés  Un entreprise industrielle fabrique deux produits P1 et P2 en utilisant respectivement les matièrespremières M et N.Du CPC du mois de janvier, on extrait l…

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