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Comptes Comptable > Compte De Résultat > Flashcards

Compte De Résultat Flashcards

1
Q

60

A

Achats

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2
Q

601

A

Achats stockés - Matières premières

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3
Q

601

A

Achats stockés - Matières premières

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4
Q

602

A

Achats stockés - autres appros

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5
Q

603

A

Variation des stocks

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6
Q

606

A

Achats non stockés de matières et fournitures

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7
Q

6061

A

Fournitures non stockables (eau, énergie, gaz…)

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8
Q

6063

A

Fourniture entretien petits équipements

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9
Q

6064

A

Fournitures administratives

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10
Q

607

A

Achats de marchandises

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11
Q

61

A

Services extérieurs

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12
Q

612

A

Redevance de crédit-bail

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13
Q

613

A

Locations

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14
Q

615

A

Entretiens réparations

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15
Q

616

A

Primes d’assurance

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16
Q

62

A

Autres services extérieurs

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17
Q

621

A

Personnel extérieur à l’entreprise

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18
Q

622

A

Rémunérations d’intermédiaires et honoraires

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19
Q

623

A

Publicité, publications, relations publiques

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20
Q

624

A

Transport de biens et transport collectif du personnel

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21
Q

625

A

Déplacements, missions et réceptions

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22
Q

626

A

Frais postaux et de télécommunications

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23
Q

627

A

Services bancaires et assimilés

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24
Q

6226

A

Honoraires

25
Q

627

A

Services bancaires et assimilés

26
Q

63

A

Impôts, taxes et versements assimilés

27
Q

6354

A

Droits d’enregistrements et de timbres

28
Q

64

A

Charges de personnel

29
Q

641

A

Rémunération du personnel

30
Q

645

A

Charges de sécurité sociale et de prévoyance

31
Q

65

A

Autres charges de gestion courante

32
Q

654

A

Pertes sur créances irrécouvrables

33
Q

658

A

Charges diverses de gestion courante

34
Q

681

A

Dotations aux amortissements, aux dépréciations et aux provisions - charges d’exploitation

35
Q

66

A

Charges financières

36
Q

661

A

Charges d’intérêt

37
Q

665

A

Escomptes accordées

38
Q

666

A

Pertes de change financières

39
Q

686

A

Dotations aux amortissements dépréciations aux dépréciations et aux provisions

40
Q

67

A

Charges exceptionnelles

41
Q

671

A

Charges exceptionnelles sur les opérations de gestion

42
Q

675

A

Valeurs comptables des éléments d’actifs cédés

43
Q

70

A

Ventes de produits fabriqués, prestations de services, marchandises

44
Q

701

A

Ventes de produits finis

45
Q

707

A

Ventes de marchandises

46
Q

71

A

Production stockée

47
Q

72

A

Production immobilisée

48
Q

74

A

Subvention d’exploitation

49
Q

758

A

Produits divers de gestion courante

50
Q

781

A

Reprises sur amortissements, dépréciations et provisions

51
Q

76

A

Produits financiers

52
Q

761

A

Produits de participations

53
Q

765

A

Escomptes obtenus

54
Q

766

A

Gains de change

55
Q

786

A

Reprises sur dépréciations et provisions

56
Q

77

A

Produits exceptionnels

57
Q

7714

A

Rentrées sur créances amorties

58
Q

775

A

Produits des cessions d’éléments d’actif

59
Q

787

A

Reprises sur dépréciations et provisions

Comptes Comptable (2 decks)

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