{"id":579,"date":"2011-08-19T19:03:28","date_gmt":"2011-08-19T17:03:28","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=579"},"modified":"2013-06-27T13:48:45","modified_gmt":"2013-06-27T11:48:45","slug":"comptes-comptables-importants-pour-les-achats-et-les-ventes","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/08\/19\/comptes-comptables-importants-pour-les-achats-et-les-ventes\/","title":{"rendered":"Ventes et achats, comptes comptables importants"},"content":{"rendered":"<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1426\" alt=\"ventes\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a>Pour l\u2019achat et la vente de biens, trois comptes sont n\u00e9cessaires pour la comptabilit\u00e9\u00a0:<\/p>\n<ol>\n<li><strong>Stocks de biens<\/strong><\/li>\n<\/ol>\n<p>Les stocks appartiennent aux actifs. Lors d\u2019achats, les stocks augmentent et ils diminuent lors de ventes. Les stocks sont g\u00e9n\u00e9ralement tenus en prenant le prix d\u2019achat des biens (augment\u00e9 des frais d\u2019achats). Il suffit alors de multiplier la valeur finale d\u2019un bien par la quantit\u00e9.<\/p>\n<ol>\n<li><strong>Frais des stocks<\/strong><\/li>\n<\/ol>\n<p>Lors de ventes, les stocks diminuent. Cette diminution se r\u00e9percute en diminuant le compte des actifs. La marchandise vendue est comptabilis\u00e9e avec les co\u00fbts au prix d\u2019achat (augment\u00e9 des frais d\u2019achat).<\/p>\n<ol>\n<li><strong>Revenus des ventes<\/strong><\/li>\n<\/ol>\n<p>Pendant que les stocks diminuent, les revenus augmentent soit en argent, soit avec les comptes de d\u00e9biteurs. On utilise alors le prix de vente pour comptabiliser ce poste.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour l\u2019achat et la vente de biens, trois comptes sont n\u00e9cessaires pour la comptabilit\u00e9\u00a0: Stocks de biens Les stocks appartiennent aux actifs. Lors d\u2019achats, les stocks augmentent et ils diminuent lors de ventes. Les stocks sont g\u00e9n\u00e9ralement tenus en prenant le prix d\u2019achat des biens (augment\u00e9 des frais d\u2019achats). Il suffit alors de multiplier la [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[13,1],"tags":[408,197,196],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":1774,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-9l","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/579"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=579"}],"version-history":[{"count":8,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/579\/revisions"}],"predecessor-version":[{"id":1925,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/579\/revisions\/1925"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}