{"id":156,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=156"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-d3d601d955102d93b811","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/exercices\/exercices-de-comptabilite-generale\/exercice-calcul-du-resultat-previsionnel-l.php","title":{"rendered":"Exercice 12 : Calcul du r\u00e9sultat pr\u00e9visionnel"},"content":{"rendered":"<h1>Exercice 12 : Calcul du r\u00e9sultat pr\u00e9visionnel<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"386\" name=\"file_name\"\/><\/p>\n<p>L&rsquo;entreprise EXL est en train d&rsquo;\u00e9tablir ses \u00e9tats de synth\u00e8se. Elle vous demande de l&rsquo;aider \u00e0 calculer son <strong>r\u00e9sultat pr\u00e9visionnel de l\u2019exercice<\/strong> et il vous donne les donn\u00e9es n\u00e9cessaires \u00e0 votre t\u00e2che.<\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><u><strong>Charges de l\u2019exercice :<\/strong><\/u><\/p>\n<p>Imp\u00f4ts et taxes : 7090 UM<br \/>\nSalaires : 70900 UM<br \/>\nCharges sociales : 8000 UM<br \/>\nEau\/ \u00c9lectricit\u00e9 : 2000 UM<br \/>\nFournitures d&rsquo;entretien : 600 UM<br \/>\nFournitures administratives : 3000 UM<br \/>\nPetit mat\u00e9riel : 340 UM<br \/>\nEntretien et r\u00e9parations : 2900 UM<br \/>\nLoyer : 12000 UM<br \/>\nAssurances : 230 UM<br \/>\nT\u00e9l\u00e9phone\/ Internet : 100 UM<br \/>\nPublicit\u00e9\/ Communication : 3000 UM<br \/>\nServices bancaires : 230 UM<br \/>\nCharges financi\u00e8res : 290 UM<br \/>\nDotations aux amortissements : 3000 UM<\/p>\n<p><u><strong>Produits &nbsp;de l\u2019exercice :<\/strong><\/u><br \/>\nVente de marchandises : 1200000 UM<br \/>\nPrestation de services : 200000 UM<\/p>\n<p><u><strong>Travail \u00e0 faire :<\/strong><\/u><br \/>\nCalculer le r\u00e9sultat pr\u00e9visionnel de l\u2019exercice .<br \/>\n<strong>NB :<\/strong> UM = unit\u00e9 mon\u00e9taire<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Exercice 12 : Calcul du r\u00e9sultat pr\u00e9visionnel Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-156","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=156"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/156\/revisions"}],"predecessor-version":[{"id":2030,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/156\/revisions\/2030"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}