Support Cours - Comptabilité II
Transcription
Support Cours - Comptabilité II
!" #! ! $ ! ! $ " "# " %$ " &$ # # # ' ! " "# ! ! " "# ( $( ) ! ! # % & "# & "# " "# " "# " ' # # " ) " # * + *# "# " " " ! ( # ' + $ + $, + , # & # - # # # " " " ( "# - "# "# & " ' , , ) && " ./ " # - $ + # + ( , - # # & ( " ( "# # " ! ! &$ ++ " + " + +. # " + & ! " ' + & .! " # " " ( , )# / " "# # " ' " ( ) 0 , )# "# ( ) $( ) 1 ! $ 0 0 ) * " " # " "# " "# " # 1 " ! 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◊ ! ) " *# *# 2 # 2 " #' ) " # " # 2 2 ) " & #' " # $ ' > " ! ( " # 9% $ ) " # " - " " & B H H # # ◊ ! " *# 2 ) # " "# " # " " " " #' " 1 # ! *# & #' " ! # " B 2 1 & #' " " ' $ " # 3 "# # " && # ( & ◊ '7 , # " " # # " $.+ $ + &$ " *# # " # # % % " $ ( " H H 2 " " " ( "# *# " " #' 1 *# " " F# !+ # && " "# # ' % *# 9 ) & " #' " " #' << " ) # ( I *# $. " # ' ) & # *# "# #- " *# # "# *# # " # & H 1 ' # " <# 1 # &$ ) ) "# *# ) # << " *# # " ) " " H $. *# & % " #? 3 % $ *# 3 " # # + • • •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( $ 2 G " "# & # 2 2 F ' !+ $ 0 & ( ) & $ ' & # " ' ( 2 "# $ ( ) G ( G "# 5 ; # 2" # & 6 ( ) && " # $G "# # " " "# ( "# # " & " " # 2& " 5 " & " " ' D " & # # 2 G !+ $ JP EJQ & # 2 ) ' ( ) ' *# 2 " & & # # # " # " # $ # *# # *# & # & )7 2 # ( ( ) " " ' "# " ! # # $ &$ " ( # H H # *# "# " " #' + %. $, + . ) # ( " 5 =*( # 5 2 " # " # " # " 2 " ) # 2 " H " "# " && H< H< H< " R " " R" " G " " " "# " " " " # # # " # " " H # " # # " # 1 # # # *# && # . .; " # H+ % . , # H$, + . , # : & *# # 1 # 1 # " && # 2 & # " " # ) " B + 6 $ " E & ) 3 $ " E 1 " 3 + " + %. $, + . 1 1 # # ) "2 # " " 3 #" " " 1 6 + $ " 6 + 6 E $ " E # # 2 *# # H " H" ) ) % # # # $ $ & # &$ " 2 " " ) "# # # # " # 5 # $ "# ) " *# ; G , <<; ,$ < 5 H ( #& # $; . + , < $( ) + # ( ,. " :LL2LL M " ( " . . "# $ ; 1 " % & & + ; , :LL $ " H #) H" # $ :LL ( ) " " $ " H #) H" # & " " 5 ' H/ # $; ., %; . + , < $( ) " H #) H" # $; $( ) " 1 " % "# $ H ( . . +/ 5 KLL2LL M " & $ +$ KLL KLL " " "# $ $ " H #) H" # " & & " " ( "# & # . + , < # ; ,. ( *# :LL2LL M . . % "# & +% & *# $ + # :LL :LL # $ $ # "& " " & # # " # # " # *# " # # *# " *7 $ & " &$ " " " ( ' "# " " "& " " 2 $ " # + ! + > + > > " 1 $ " && " &$ # " # " # # " # " #' ) # " ) " # " $; $; . + % 2 . + > <. ; " " ) # ' *# # " $; " " : " " # # ) # # S # > " % " " ! 2 ' # ! ) " "# $ . <2 " ! # & & # # " 3 & *# D *# ' 1& # ) 1 # 2 1 #' & ' " # # ( ( 1 1 " # 6 " " # 2 # # > & # # " *# # # ) 5 1 ( # " " "# $ # # 2 # " " & " 2 " # "# *# ) 2 1 ) "& "# " " ) " ! ( # # # " , ) 9 " -2 # # " " " " 6" ) " " 1 # *# 2 " ! ( " " # 9 " "# # - & "# # ) # 1 2 " "# " 2 # " # " # " * " # $ " " #' 9 #' 2 # -2 : @ N K $ $ $ $ " " " & # 2 0 # " " # 2 " # O $ J $ 6 ( ) "# " #' " : < # # # " # " " " ( # " " # #6 5 #3 # # $( *# " # " 1 Q " # # " # "# "# # ( && 2 # ( && # " # ( *# # 6 " " # " # " ) && " ) 2 # 2 2 " ! # " 1 - <) & " H+ 4 1 " #' ( && 2 & " " 4 # $ JL 7 H+ 4 - # ) & # 6 L7$ ' " # " 1 "# " 82 ?8 1 ) & ( && 9 " # -2 ) # 4 " 9 # # " ) 6 " 4 & *# " ( && " 2 " # # " " N L 7$ 1 N P2 O@L 7 N ) # 6 ( ) # 3 "# # # # ! " # 4 # # 1 # "( ) # "3 ) "# # 9 # ) # 8 # # ) *# " " # " # # # # " # 8 # F 2 ' O@ 1 O@P " 5 5 2 1P ' " " ! " " # 2 # -4 1 " # " " # # # #2 " ' KL 7 / # KLL 7 / # JN 7 <# JNL 7 <# - <) & H+ 5 8 # 8 1P 1 " #' ( && " *# 8 # 8 " ' " ' " " ) & " " 2 " 4 " 1 P " 9:P2:Q2@Q2NQ2KQ" # 9OP2JP( ) " "# 7, " # 7 " " #' ( ) ( ) 2 # ' # ' 8 "# " JK 7 # 82 ' 82 JP 8 8 8 # & ( && # 9 # " 1 + " ) N2 ( ) 1 # *# 1J 2 " ' # -2 # 5 #" ! " # ) " 8 1 P # - 4 # ( P # " " P 2 " ( 7 # 9 " #' *# " # # # JO 7 "# & 8 JJ 7 "# #' ' 1 ) ) 8 " && H+ 5 " & 7 # # 1 ( ) # + "# # " 8 O: *# ) " " " # # O " ) OK 7 # # 82 OO 7 $( ) OJ 7 $( ) OP 7 + ' " ) "# " # #' *# && " - <) & " H+ 1 " #' H+ ) # # # ( "# << ( && JLQ 7 *# " " " " # # 8 # *# " # I # JL 7 / " " # NL *# " ?8 ( " N " " $ ( && N - + ! # +. *# " " $ N :$ N @$ $ %+ " " 2 # " " " # ! # 9 ! " ' 9 # I $ Q " 82 " $ @9@ ( && . ,< N " 1 " 8 2 $ " " : 9: ( && L $ N 2 " ( *# NLP-2 " # JL 1 JLP- $ # 1P NLQ 7 NL ' # -2 # " # -2 & " # # " ' # 9 1 " #' ( && 9 Q " " 2 " 7 ( && Q " & 9:Q2@Q2NQ2KQ- " " Q " # # & ' " # 9 " -2 ! ' " ) & - -2 " ' N 9N . # " 1 " # # " # "# # # ! ! " # ! " *# ) # " # #' &' # # # 2 ! 2 & # & # ) " ' + $ + $, + 6, 2 +0 & + + & # # + + # " " - # & , 3 - 1 ( " # 2 , ) # " "# ( # *# " " #& # # - # # # 9 ) A 9 ( 4 ) " "# & . $; # ,$ 9 , - - $ + OL? NNKOO ( ./ O:N . # NL - 9 # " "# # " ( # 9 ( 4 $ " =.( % T T ! T 9 # #9..$- & # T #- $ + N $ JL? NNKJ JLPK 9..$/ 9 # 2./ & # 9 $ " T =.! #- T T T 2 - # " + "# " 2 1 & # & # & # # " ( # & # " " 9 #" # # # '- " " " " & # " ) & # " % " " "# 2 " + ! + "# "# " # 6, "# *# " " " - 6, # 5 " " # & "# " " # " & #2 "# " 2" *# # 9 ' "# ' " 2 & " " KU # - 6, # # 5 ( && " && "# " "# # - 2 # 2 & )# " " && " *# # & )# #F # # & # " 9 ' # # " # & # " & " NU # # # " " # & )# # # # # # # ( && " "# *# & # 9 #" & " ( *# " " ( ) OLQ " & )# # # & # JLQ *# "# # " " OLQ , , , #" " JLQ , , , # " ( 4 ( 4 & # # # " " - "# & # " " "# 2 + - 6 ( 4 + & " #3 # # OOK JOK & # "# " # + # " " NLQ " 9 $. & # # # " " " 9 << " "! +" ) " ( " && # ( ; , << , ., , $, $ , ) # 2 N Q $ # 2 C# # 2 " "# # " "" & # *# # *# 1 " " && " " " && ) ( " & # + 00 + " ( ) *# 3# " *# H # 2 "# 9 ( 4 ( 4 " " + " " - # & ( ) "# "# 6 ( 4 "# 9 # ) "# *# " 2 " # " # # $ . ., + %. , $ ) # ) 1 ! " "# % $ , . ,< ; ; , << , & # & # 9 9 #1 H #-" -# 6 5 1 " " 1 " ) " "# " ) 9 -" "# 1 " # ; , << 9 & 9 # & -# 1 *# " " 2 + *# 1# # $ . 9 # # #" #- 9 ! #- ) ) 1 ! 1 " "# # ) , # & # # " && 2 " "# & " ( *# ) " # # # ': + $ + - $, $ 282 2 2 ./ " "# ./ ! # ( # , # " #' %#$ $ # "# "# 1 "# : L U 9" # <<2 K KLU 9 2 Q OLU # L L QL # ?" ! ) # ?- $ ./ 6 ./ 6 ./ 6 , # " "# # " "# # " " " G./ "# # " "# #' " . / . #' " . #' . #' 2 # " # ./ "# 9 *# # " 9 9 " " - " 2 + " NNKO: . / NNKOO . / NNKK . / NNKJ . / NNKOJ . / 2 + " "# " "# 1" # # # $ " " ./ 1 ! $ " # " ./ 1 , # # *# # & & 9 " N )# # 9 # # # #*# ) $ : & # " # # " ./ # : "# $ @ # *# & )# 2 ./ " "# 2 " #- 2 " # ' # "# " < ) " ./ 1 ! ./ NNKJ " # # NNKOO ./ $ " " ./ 1 ./ " "# @ $ " " ./ "# T T # T # " ./ NNKOJ NNKOO NNKK T T " " ./ NNKJ NNKOJ NNKJ T ./ " "# ./ 1 " NNKOO NNKK :< # ) " , " =.2 ./ " ./ "# T ) T $ " " ./ 1 ./ " "# # ./ 1 " # T T T (: 2 $ + $ + - $ ++ $ + + ++ < , < " && &" @K( T K: !+ + < #2 # " # " K 2OJ( G K 2OJ( : = , << = # 6" LU " 6" :KU 1 < , %, . , $ . , < 3 #6" 1 " @K( @O 1 @Q ( # # " NL ( # < " " / - # 2 . > < 1 " 2 2 " ' " #' . , # < , < $ ,. <;$ . < < , %, . ON # # # N: << , $ $=; > " # " 9 " ) # *# - $;. < . ; < <;$ < N@ , ., . " $; $ $;. < . ; < .,; ONK N@ < $ $ $ . , $ " 1 3 # " " " 9$& # ( ) " # I # # # (F " 9 ,,$;- 9 > ,$- - ) *# "- # "# # .< + , . ; <; < $;. < . ; < . < < " , # " & "# 9 ; V ,G< . ;< % 2 / 0 ) # G , .E + . V , E $<> . < ; , . + + $. % " - 9 " 3# . " # " $<> $,+< - < E $,+< ( &$ ++ " + " #' " # +. # " # " " # + %+ ' " "# " # F# " 1 ' " & " # "# ) #' " # 2 2 ' 2 2" )# 9 + # ' & # : # - $ )W (! *# *# ) B " " ' " *# & ) " )# + "" & $ + ) # "# *# & # 2 + $ + " ++ " 1 " 1" + !0 7 "# " # " # & # # " " # ) 2 "# && 3#) $ 2 :LO + # :LJ " " : . :O :J & "# 2" ( " ) 8 " ( *# # % + +.+ %" + , " ++ " " ) # " <! # <! $ " S# " *# "" 1 <! & ) & # " & # " + , + 6 " *# "# 6 *# ( # " (F 6 # # 6 " 1 ( . T . #' # + ) +# @6N K6O RO LLU . G "# $ $ + . G / ; ' . ' @OL # " 3 # "# @L3 2 " @OL3 - & # " $ $ + < + , # , < . < # *# # G /$ H # # " " 5 # GL 2# O ' # 6 # # *# L L: QQO # 1 # #& *# 1 @ L QQJ " 2K : :2K 9 "# L L :LL #' H $ && :K JK : :K ' "' : "# 3 # *# # # / $ GL2 # ; *# #' 1 "# " ) &2 1 " K " X #' 2 # # " 2 " # # # #' " ) & "# " /$ && " " " & "G ' G/ $ # "# 9 "# " ) # # 9 #& # ? 1 " # :2K @ @2K *# # 2 ' $ , " ++ " " &$+ " & :KNL # " " *# " " + + +# *# " =. "# # "# # # ??????????NOL2LL M ????????????? @L " ?????????? :L 3 ?????????? K " E " . #' # LL K G :LU E @LLL ' :LU ' @NL @OL G :NKK KO / # " ) @LLL2LL @LLL2LL @LLL2LL @LLL2LL @LLL2LL @LLL2LL " ) & E E: E@ EN EK EO " . #' " ) # . #' :LU :KU @@U KLU LLU # :NKK2KO :OLL2LL :OLL2LL :OLL2LL :OLL2LL NN2NN & LL K G :L' JK G @KU @LLL ' @KU T : G@JQ J % " E E: E@ EN "# # ( ) OP + #' # " " " # @LLL2LL :O:L2P@ P:L@2KN K@@:2@L :OOO2 K / $ & " ' LKNN2NN JQNN2NN K@NN2NN :JNN2NN NN2NN L2LL # / $ @JQ2 J NN J2:Q :PJ 2:N :OOO2 K :OOO2 K & :O:L2P@ P:L@2KN K@@:2@L :OOO2 K L2LL "# " # 2 "# " ' "# A A :P % " $ ( ) # "# " F *# " # & # " F " ( ) & # # # 2 *# " $ # & # # # "# ( ) " # " " # # &# # $ + OP #' T :P " ' 2 & "# $ " - $ + $ + -+ + !0 " # ) &" # # 9" 2" " 2 + 6 *# $, T " " -+ " "# -2 ) # " ( ) " " 2 9 ) ' " #" "# 2 ?- + # " " & # "# " " " " " "# & / -2 & " && " " &1 9 9 0 9 9 " " " # *# " 2& "" " # -2 - -2 $ OP + #' T :Q @Q NQ KQ " " " " 6 1 # # " # 2 *# " " *# ' ( ) &2 *# ) 0 & ( ) # 2 " ) ' #' ?- "# T T T T # *# 2 " & " "# ' & " ( ) # 2 " " # 9 ' ) # $ OP + #' T K % # # . # ( ) % : " *# #' " *# ( *# & ( ) " " ' # 2 2 # " " " #&& *# 6" 2 T " "# #' # 1# 3# #) 9 5 # # # # ) # < # 1 " &# "# ( ) " # & # " *# ' " " # " " ' # # " " " 3 2 # *# & ! # ' # ' " " ( ) ' *# " # # # 2 ! $ :Q @Q NQ KQ K N $ JP " # -2 #" " # T T T T T T " , # T ( !# $ + + ++ ?+ , " !+ $ $( ) / "# " 0 / " < 6< < 2 # " # < # 0 1 # " " 3# " 0 9 " # " ' & 0& " # "# ++ " 2 # 6< < # < RL 6< < " < YL # "# & 0 0 9 2 *# 0 O# (! *# ) 2 " #' 0 # & " " 0 & 2 0 & " " # ?+ 0 # 0 # ' # " # " 0 ) 2 " ( ) 2# # " < 2 "# - 2 " " " @- ' " ' 2 " 0 ( ) 0 ) 2 1 " 1" # # " $ # OL@J "# / 0 " 0 " < @J $ "# @J < ( " / OL@J 6< < # < RL + ?! # #) " # 6< < <YL " "# # " 0" T ( " T 0& 0" % ( # T " "# ( 0" " T "# 2 1" # "# # " " 0" # "# 0" "# 2 1" # "# # $ # J @ "# / 0 " 0 < @K $ @K < J @ "# 0& 0 " "# / T 0 " "# T T " 0 T ) !# $ $ + + )# # + # " + # ) & "# ) & # & # 1 ( *# + # + ' + " " ' 2 + 1 " # 1 " # " F# " ( ) 9 #" && 2 "# - *# # !+ , - "# 9 # ' ( ) E # " 5 ' 2 " # # ' # - $ & 6$ " 6 6 )# ( ) - $( ) # " # " #" "# E "# "# 9 # " & # ( ) E "# # & "# 9 # " # $( ) " , )# NPO #@ : $( ) " O? $ $ O? # $ NPO T " L " ( ) $( ) ( ) T E T " T T H "# ( *# #@ NPO L # @ " Q LLLM ! L : $( ) " @ LLL2LL O @: @ LLL2LL #L L E O @: NPO @ LLL2LL $( ) "# " @ LLL2LL " , )# J? #@ $ " T "# "# NPJ $ : #L L NPJ "# J? E " " $ T " T "# T T H< # 5 #@ JLP@ " " 2 "# "# 1 # " # ( *# " @ LLL2LLM L # : # : " NPJ #L L E NPJ JLP@ : LLL2LL "# "# " " : LLL2LL : LLL2LL " : LLL2LL 2 # +1 . $ 2" +1 - ( ) # "# ' *# ( ) 2 9 # "# - ' ) # E *# #" 1 - $ & )# ) " 1 2 "# " # # " " ( $( ) 1 "# - #" 1 A " & # # # " # ( ) 9 # "# ( ) - # 9 # E 1 " ( ) 9 # "# "# - ! 9 # # # E 2 "# 1 " -2 ! OL ( O Z O: # O@ F 2 ON $( ) ( ) 9 # "# A NLP ( ) ' ' JLQ ,,, 1 " NNKPO ./ " "# # " ) # # & # # NNPO " OK # ( ) OO $( ) & & # ( ) 1 ! N:P ( ) 1 ! N@P ; ) #' ( ) 1 ! NOP $ " # " ( ) 1 ! 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