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UE9 - Compta > Liste des comptes > Flashcards

Liste des comptes Flashcards

1
Q

765

A

pour l’acheteur

Escomptes obtenus

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2
Q

665

A

pour le vendeur

Escomptes accordés

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3
Q

4091

A

FOURNISSEUR - AV & AC

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4
Q

4191

A

CLIENT - AV & AC

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5
Q

6097

A

Remises, rabais, ristournes obtenus sur achat de marchandises

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6
Q

7097

A

Remises, rabais, ristournes accordés sur la vente de marchandises

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7
Q

624

A

Transports des biens

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8
Q

7085

A

Port et frais accessoires

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9
Q

4096

A

FOURNISSEURS - CRÉANCES POUR EMBALLAGES CONSIGNÉS

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10
Q

4196

A

CLIENTS - DETTES POUR EMBALLAGES CONSIGNÉS

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11
Q

6136

A

Malis sur emballages

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12
Q

7086

A

Bonis sur emballages

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13
Q

6026

A

Emballages

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14
Q

7088

A

Autres produits d’activités annexes

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15
Q

766

A

Gain de change financier

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16
Q

666

A

Pertes de change financière

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17
Q

756

A

Gains de changes sur dettes commerciales

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18
Q

656

A

Pertes de changes sur dettes commerciales

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19
Q

6224

A

Rémunération des transitaires

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20
Q

164

A

EMPRUNT AUPRÈS DES ETABLISSEMENTS DE CREDIT

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21
Q

1641

A

EMPRUNT À MOINS D’UN AN

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22
Q

1642

A

EMPRUNT À UN AN OU PLUS

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23
Q

627

A

Services bancaire

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24
Q

661

A

Charges d’intérêt

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25
Q

1688

A

INTERETS COURUS SUR EMPRUNTS

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26
Q

616

A

Primes d’assurance

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27
Q

44566

A

TVA SUR ABS

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28
Q

44571

A

TVA COLLECTEE

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29
Q

44562

A

TVA SUR IMMO.

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30
Q

44567

A

CREDIT DE TVA REPORTE

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31
Q

44551

A

TVA A DECAISSER

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32
Q

4452

A

TVA DUE INTRACOMMUNAUTAIRE

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33
Q

445886

A

TVA DEDUCTIBLE EN ATTENTE

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34
Q

445887

A

TVA COLLECTEE EN ATTENTE

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35
Q

658

A

Charges diverses de gestion courante

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36
Q

758

A

Produits divers de gestion courante

37
Q

6037

A

Variations de stocks de marchandises

38
Q

37

A

Stocks de marchandises

39
Q

6788

A

Charges exceptionnelles diverses

40
Q

791

A

Transfert de charges d’exploitation

41
Q

275

A

DEPOTS ET CAUTIONNEMENTS

42
Q

612

A

Redevances de crédit bail

43
Q

408

A

FOURNISSEURS - FACTURES NON PARVENUES

44
Q

404

A

FOURNISSEURS D’IMMO

45
Q

503

46
Q

261

A

TITRES DE PARTICIPATION

47
Q

764

A

Revenus sur VMP

48
Q

667

A

Perte nette sur cession de VMP

49
Q

767

A

Gain net sur cession de VMP

50
Q

403

A

FOURNISSEURS - EFFET A PAYER

51
Q

413

A

CLIENTS - EFFET A RECEVOIR

52
Q

5114

A

EFFETS A L’ESCOMPTE

53
Q

6616

A

Intérêts courus

54
Q

519

A

CONCOURS BANCAIRES

55
Q

5113

A

EFFETS A L’ENCAISSEMENT

56
Q

238

A

AV & AC SUR IMMO.

57
Q

231

A

IMMO. EN COURS

58
Q

211

59
Q

213

A

CONSTRUCTIONS

60
Q

2182

A

MATERIEL DE TRANSPORT

61
Q

2183

A

MATERIEL DE BUREAU ET MATERIEL INFORMATIQUE

62
Q

2186

A

EMBALLAGES RECUPERABLES

63
Q

261

A

TITRES DE PARTICIPATION

64
Q

6811

A

Dotations aux amortissements

65
Q

281immo

A

Amortissement de immo

66
Q

675

A

Valeur comptable des éléments actif cédés

67
Q

462

A

CRÉANCES SUR CESSION D’IMMO.

68
Q

775

A

Produit de cession d’élément d’actif

69
Q

654

A

Pertes sur créances

70
Q

416

A

CLIENTS DOUTEUX

71
Q

491

A

DEPRECIATION DES COMPTES CLIENT

72
Q

781

A

Reprise sur amortissement et dépréciation

73
Q

681

A

Dotation aux amortissements

74
Q

419

A

CLIENTS CREDITEURS

75
Q

781

A

Reprise sur amortissement

76
Q

641

A

Rémunération du personnel

77
Q

421

A

PERSONNEL - RÉMUNÉRATION DUE

78
Q

43_

A

ORGANISMES SOCIAUX

79
Q

645

A

Charges de sécurité sociale

80
Q

4421

A

PRÉLÈVEMENT À LA SOURCE

81
Q

6411

82
Q

6414

A

Indemnité

83
Q

791

A

Transfert de charge

84
Q

425

A

PERSONNEL - AV & AC

85
Q

427

A

PERSONNEL - OPPOSITION

86
Q

486

A

CHARGES À CONSTATER

87
Q

605

A

Achat de prestation de service

88
Q

506

A

OBLIGATIONS

UE9 - Compta (9 decks)

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