{"id":323,"date":"2017-06-27T00:00:00","date_gmt":"2017-06-27T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/27\/le-compte-de-resultat\/"},"modified":"2025-12-18T16:44:00","modified_gmt":"2025-12-18T14:44:00","slug":"le-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-compte-de-resultat\/","title":{"rendered":"Le compte de r\u00e9sultat"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Le compte de r\u00e9sultat est un tableau annuel qui refl\u00e8te l'activit\u00e9 de l'entreprise. Il reprend d'abord toutes les recettes ou produits enregistr\u00e9s puis d\u00e9duit de celles-ci toutes les charges que l'entreprise a support\u00e9es sur cette m\u00eame p\u00e9riode. Le solde final s'appelle le r\u00e9sultat, il peut \u00eatre positif si c'est un b\u00e9n\u00e9fice ou n\u00e9gatif si c'est une perte.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu'est-ce que le compte de r\u00e9sultat ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le compte de r\u00e9sultat est annuel, il permet de comptabiliser les recettes et les d\u00e9penses effectu\u00e9es pendant l'ann\u00e9e \u00e9coul\u00e9e et ainsi de d\u00e9terminer le gain ou la perte (b\u00e9n\u00e9fice ou d\u00e9ficit) de l'entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment proc\u00e9der ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Pour d\u00e9terminer un <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/resultat-exercice\/\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e9sultat<\/a>, il faut reprendre le montant total des recettes annuelles, ventes de marchandises et de produits et\/ou les prestations de services comptabilis\u00e9es en hors taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Puis d\u00e9duire chaque ligne de d\u00e9penses et charges li\u00e9es \u00e0 l'exploitation comptabilis\u00e9es en hors taxes, sur la m\u00eame ann\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les charges fixes et variables sont d\u00e9taill\u00e9es ci-apr\u00e8s :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les achats de marchandises,<\/li><li>les fournitures, les consommables, les emballages,<\/li><li>les fournitures de bureau,<\/li><li>les loyers de cr\u00e9dit-bail,<\/li><li>les loyers et charges immobili\u00e8res,<\/li><li>les frais d'entretien,<\/li><li>les primes d'assurances,<\/li><li>les frais de publicit\u00e9, de documentation, de communication,<\/li><li>les honoraires,<\/li><li>les frais de d\u00e9placement (h\u00f4tels, essence, repas),<\/li><li>les frais d'exp\u00e9dition et de t\u00e9l\u00e9phone,<\/li><li>les achats de divers petits mat\u00e9riels,<\/li><li>les frais de personnel (salaires et charges sociales),<\/li><li>les dotations aux amortissements annuels,<\/li><li>les imp\u00f4ts et taxes,<\/li><li>les charges financi\u00e8res (frais de banque, agios, int\u00e9r\u00eats pay\u00e9s\u2026),<\/li><li>les charges exceptionnelles.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le total de ces charges est d\u00e9duit du total des recettes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si les charges sont sup\u00e9rieures aux recettes, le r\u00e9sultat sera n\u00e9gatif, c'est une perte, un d\u00e9ficit d'exploitation.<br>Si le total des charges est inf\u00e9rieur aux recettes, c'est un r\u00e9sultat positif, un b\u00e9n\u00e9fice d'exploitation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce r\u00e9sultat se reporte dans le bilan passif, \u00e0 la ligne r\u00e9sultat de l'exercice, avec un signe - si perte ou un signe + si b\u00e9n\u00e9fice.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Pratique                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Pratique<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"focusOn\"><div class=\"focusOn__inner\"><div class=\"titleWithShadowText titleWithShadowText--backgroundColor --mobile\">\n    <div class=\"titleWithShadowText__inner\" style=\"background-color: #4a5e82\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg style=\"background-color: #4a5e82\" class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg style=\"background-color: #4a5e82\" class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Tableaux comptables                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Tableaux comptables<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        <div class=\"focusOn__articles\" data-wp-interactive=\"fbf\/carousel\" 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class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Tableaux comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Compte de r\u00e9sultat pr\u00e9visionnel<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce tableau de compte de r\u00e9sultat pr\u00e9visionnel permet d&#039;\u00e9tablir une estimation par avance du r\u00e9sultat net annuel de votre activit\u00e9 sur une p\u00e9riode donn\u00e9e. Cet instrument de (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"focusOn__item\"><article class=\"card card--noBg\" data-block=\"focus-on\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:529,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-annee-n1\/&quot;,&quot;title&quot;:&quot;Compte de R\u00e9sultat Pr\u00e9visionnel ann\u00e9e N+1&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"529\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-annee-n1\/\"\n         data-title=\"Compte de R\u00e9sultat Pr\u00e9visionnel ann\u00e9e N+1\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-annee-n1\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Tableaux comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Compte de R\u00e9sultat Pr\u00e9visionnel ann\u00e9e N+1<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce tableau de compte de r\u00e9sultat pr\u00e9visionnel permet d&#039;\u00e9tablir une estimation par avance du r\u00e9sultat net annuel de votre activit\u00e9 sur une ann\u00e9e d&#039;exercice comptable.<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"focusOn__item\"><article class=\"card card--noBg\" data-block=\"focus-on\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:723,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees\/&quot;,&quot;title&quot;:&quot;Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"723\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees\/\"\n         data-title=\"Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Tableaux comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce tableau de compte de r\u00e9sultat pr\u00e9visionnel permet d&#039;\u00e9tablir une estimation par avance du r\u00e9sultat net annuel de votre activit\u00e9 sur 3 ann\u00e9es.<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"focusOn__item\"><article class=\"card card--noBg\" data-block=\"focus-on\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:234,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees-et-soldes-intermediaires-de-gestion\/&quot;,&quot;title&quot;:&quot;Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es et Soldes Interm\u00e9diaires de Gestion&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:6}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"234\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees-et-soldes-intermediaires-de-gestion\/\"\n         data-title=\"Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es et Soldes Interm\u00e9diaires de Gestion\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/compte-de-resultat-previsionnel-sur-3-annees-et-soldes-intermediaires-de-gestion\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Tableaux comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Compte de R\u00e9sultat Pr\u00e9visionnel sur 3 ann\u00e9es et Soldes Interm\u00e9diaires de Gestion<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce tableau de compte de r\u00e9sultat pr\u00e9visionnel permet, d&#039;une part, d&#039;\u00e9tablir une estimation par avance du r\u00e9sultat net annuel de votre activit\u00e9 sur 3 ann\u00e9es. D&#039;autre part, (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" 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   <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des immobilisations et des amortissements<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e. Que comporte le registre ? 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Il reprend d'abord toutes les recettes ou produits enregistr\u00e9s puis d\u00e9duit de celles-ci toutes les charges que l'entreprise a support\u00e9es sur cette m\u00eame p\u00e9riode. Le solde final s'appelle le r\u00e9sultat, il peut \u00eatre positif si c'est un b\u00e9n\u00e9fice ou n\u00e9gatif si c'est [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":6686,"viewed_at":"1778432980","newsletter":"0","_yoast_wpseo_primary_category":131,"footnotes":""},"categories":[79,130,131],"tags":[],"class_list":["post-323","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-documents-comptables"],"yoast_head":"<title>Le compte de r\u00e9sultat - Les documents comptables - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-compte-de-resultat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le compte de r\u00e9sultat - Les documents comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Le compte de r\u00e9sultat est un tableau annuel qui refl\u00e8te l&#039;activit\u00e9 de l&#039;entreprise. 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