{"id":15916,"date":"2010-09-15T12:51:26","date_gmt":"2010-09-15T11:51:26","guid":{"rendered":"http:\/\/www.autopromopro.com\/?p=15916"},"modified":"2012-11-12T16:43:42","modified_gmt":"2012-11-12T14:43:42","slug":"explications-sur-la-comptabilite-des-biens-a-long-terme","status":"publish","type":"post","link":"https:\/\/www.autopromopro.com\/articles\/2010\/09\/15\/explications-sur-la-comptabilite-des-biens-a-long-terme\/","title":{"rendered":"Explications sur la comptabilit\u00e9 des biens \u00e0 long terme"},"content":{"rendered":"<p>Toute entreprise dispose, pour son bon fonctionnement, d&rsquo;un ensemble de biens class\u00e9s suivant des crit\u00e8res bien pr\u00e9cises pour faciliter leur gestion : durabilit\u00e9, tangibilit\u00e9, mode de consommation et autres. A pr\u00e9sent, on va se contenter des <a href=\"http:\/\/www.comptabilite-astuces.com\/category\/biens-a-long-terme\/\">biens \u00e0 long terme<\/a> en citant les divers volets qui lui sont attribu\u00e9s comme leurs cat\u00e9gories. Or, les biens \u00e0 long terme se subdivisent en bien tangibles et biens intangibles. On doit connaitre les proc\u00e9dures de leurs d\u00e9pr\u00e9ciation en liaison avec le revenu sans oublier les m\u00e9thodes d&rsquo;enregistrement comptables d&rsquo;achat de ces biens qui se passent via le cout historique apr\u00e8s il faut faire une ad\u00e9quation entre les d\u00e9penses et les revenus des biens en faisant appel \u00e0 la m\u00e9thode des unit\u00e9s de production<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toute entreprise dispose, pour son bon fonctionnement, d&rsquo;un ensemble de biens class\u00e9s suivant des crit\u00e8res bien pr\u00e9cises pour faciliter leur gestion : durabilit\u00e9, tangibilit\u00e9, mode de consommation et autres. A pr\u00e9sent, on va se contenter des biens \u00e0 long terme en citant les divers volets qui lui sont attribu\u00e9s comme leurs cat\u00e9gories. Or, les biens [&hellip;]<\/p>\n","protected":false},"author":302,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,24],"tags":[],"class_list":["post-15916","post","type-post","status-publish","format-standard","hentry","category-e-boutique","category-vie-pratique"],"_links":{"self":[{"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/posts\/15916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/users\/302"}],"replies":[{"embeddable":true,"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/comments?post=15916"}],"version-history":[{"count":0,"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/posts\/15916\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/media?parent=15916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/categories?post=15916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.autopromopro.com\/articles\/wp-json\/wp\/v2\/tags?post=15916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}