Analyse Du Bilan Flashcards

1
Q

Emplois stables

A

Total des immobilisations brut

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2
Q

Trésorerie

A

Disponibilités - concours bancaire
Et
FRNG - BFR

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3
Q

FRNG

A

Ressources stables - emplois stables

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4
Q

BFR

A

Stocks + créances - dettes fournisseurs-dettes fiscales et sociales

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5
Q

Ressources propres

A

Capitaux propres + A et D

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6
Q

Dettes financières LT

A

Emprunts - concours bancaires

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7
Q

Ressources stables

A

Ressources propres + dettes financières LT

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8
Q

Taux d’endettement

A

Dettes financières + concours bancaire / ressources propres

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9
Q

BFR/CA

A

BFR/CA

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10
Q

Durée stockage

A

(Stocks*360)/(Achatsx1,2)

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11
Q

Crédits clients

A

(Créances360)/(ventes HT1,2)

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12
Q

Crédit fournisseur

A

(Dettes fournisseurs360)/(achats HT1,2+charges externesHT*1,2)

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