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Compta > Formules > Flashcards

Formules Flashcards

1
Q

Capitaux propres KP

A

Capital social + réserve + résultat

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2
Q

Capital social

A

Quantité titres x valeurs nominales

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3
Q

Résultat

A

Actif - passif
Ou produits - charges

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4
Q

CA

A

Quantité vendue X prix

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5
Q

Fond roulement FR

A

Ressources stables - emplois stables

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6
Q

Ressources stable

A

Capitaux propre + dette financière (sans concours bancaires courant) + amortissement et provision (actif)

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7
Q

Emplois stable

A

Actif immobilisés brut

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8
Q

Besoin fond de roulement BFR

A

Emplois circulants - ressources circulantes

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9
Q

Emplois circulants

A

Stock (brut) + créances clients (brut)

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10
Q

Ressources circulantes

A

Dettes exploitation + dette diverses
(= tout sauf dette financière)

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11
Q

Trésorerie Nette TN

A

Trésorerie active - trésorerie passive
Ou FR - BFR

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12
Q

Trésorerie active

A

Disponibilités

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13
Q

Trésorerie passive

A

Concours bancaire

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14
Q

ADP exploitation

A

Dotation aux amortissements / provisions

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15
Q

REX résultat exploitation

A

Produits exploitation - charges exploitation

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16
Q

EBE = EBITDA

A

Rex + adp d’exploitation

Ou CA - achat marchandise - charges externes - impôts et taxes - charges personnel

Ou va - charges exploitation

17
Q

VA

A

EBE + charges perso + impôts et taxes

18
Q

Charges personnel

A

Salaires + cotisation sociales

19
Q

Marge sur coût variable (MSCV)

A

CA - charges variables

20
Q

Taux marge sur coût variable

A

MSCV / CA

21
Q

Seuil renta

A

Charges fixes / taux MSCV

Ou MSCV - charges fixes

22
Q

Point mort

A

( seuil renta x 360) / CA

23
Q

Indice / marge de sécurité

A

360 - Point mort

24
Q

Marge

A

Prix vente - coût de revient

Compta (1 decks)

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