asig.py

Created on June 22, 2025
1.14 KB
SIG
SIG EXERCICE N
DONNEES
prod vendue 32100
prod immobilisée 700
subventions 230
reprises prov/amort 170
achats MP 9740
var stocks MP -485
frais accessoires 5990
impots taxes 3260
salaires 1770
charges secu 820
dotations 2340
autres charges expl 220
prod participation 120
reprises dépréciat 40
charges interets 110
diff changes 30
prod except gest 55
prod cession immob 680
particip salariés 656
impots benefices 3078
FORMULES
prod exercice =
prod vendue +
prod immobilisée
VA = prod exercice -
achats MP - var stocks -
frais accessoires
EBE = VA + subvent -
impots taxes - salaires -
charges secu
R expl = EBE + reprises
prov/amort - dotations -
autres charges expl
RC av imp = R expl +
prod part + reprises
dépréciat - charges interet -
diff changes
R except = prod except +
prod cessions immob
R net = RC av imp +
R except - part salariés -
impots benefices
CORRIGE
prod exercice =
32100 + 700 = 32800
VA = 32800 - 9740 -
(-485) - 5990 = 17555
EBE = 17555 + 230 -
3260 - 1770 - 820 =
11935
R expl = 11935 + 170 -
2340 - 220 = 9545
RC av imp = 9545 + 120 +
40 - 110 - 30 = 9565
R except = 55 + 680 =
735
R net = 9565 + 735 -
656 - 3078 = 6566