Aller au contenu
PlanComptable.com
Rechercher
  • Sommaire
  • Plan de comptes
  • Résumé des comptes
  • Etats financiers
  • Arborescence
  • Index
  • Anglais | English
  • Favoris
    • Plan de comptes
    • Plan de comptes en anglais
    • Télécharger les états financiers (Excel)
    • Télécharger les états financiers en anglais (Excel)
    • Terminologie Français – Anglais
    • ⓘ Info
    • @ Contact
PlanComptable.com
Rechercher
  • Sommaire
  • Plan de comptes
  • Résumé des comptes
  • Etats financiers
  • Arborescence
  • Index
  • Anglais | English
  • Favoris
    • Plan de comptes
    • Plan de comptes en anglais
    • Télécharger les états financiers (Excel)
    • Télécharger les états financiers en anglais (Excel)
    • Terminologie Français – Anglais
    • ⓘ Info
    • @ Contact
  • MAIN PAGE
  • SUMMARY OF ACCOUNTS
  • CHART OF ACCOUNTS
  • CLASSIFICATION OF ACCOUNTS
  • FUNCTIONING OF ACCOUNTS
    • Class 1. Equity and liabilities
      • 10. Capital and reserves
      • 11. Retained earnings
      • 12. Profit or loss for the financial year
      • 13. Investment grants
      • 14. Regulated provisions
      • 15. Provisions
      • 16. Loans and similar debts, non-repayable funds and advances subject to conditions
      • 17. Debts related to equity interests
      • 18. Intra-entity transactions
    • Class 2. Fixed assets
      • 20. Intangible fixed assets and formation expenses
      • 21. Tangible fixed assets
      • 22. Concession fixed assets
      • 23. Fixed assets in progress, advance payments
      • 26. Equity interests and receivables from equity interests
      • 27. Other financial fixed assets
      • 28. Accumulated amortization and depreciation of fixed assets
      • 29. Provisions for impairment of fixed assets
    • Class 3. Inventories and work in progress
      • 39. Provisions for impairment of inventory and work in progress
    • Class 4. Accounts receivable and payable
      • 40. Suppliers – Accounts payable and related accounts
      • 41. Customers – Trade receivables and related accounts
      • 42. Employees and related accounts
      • 43. Social security and other social agencies
      • 44. State and other public authorities
      • 45. Group and partners
      • 46. Sundry accounts receivable and payable
      • 47. Suspense accounts
      • 48. Accruals and deferrals
      • 49. Provisions for impairment of accounts receivable
    • Class 5. Cash and financial instruments
      • 50. Marketable securities
      • 51. Banks, financial and similar institutions
      • 52. Derivative financial instruments and tokens held
      • 53. Cash on hand
      • 58. Internal transfers
      • 59. Provisions for impairment of current financial assets
    • Class 6. Expenses
      • 60. Purchases (except account 603)
      • 603. Changes in inventory of supplies and of goods for resale
      • 61/62. Other external services
      • 63. Taxes, duties and similar payments
      • 64. Payroll expenses
      • 65. Other operating expenses
      • 66. Financial expenses
      • 67. Exceptional expenses
      • 68. Depreciation, amortization, impairment and provisions
      • 69. Employee profit-sharing – Income taxes and similar taxes
    • Class 7. Revenues
      • 70. Sales of manufactured goods, services and goods for resale
      • 71. Changes in inventory of finished goods and work in progress
      • 72. Own work capitalized
      • 74. Grants
      • 75. Other operating income
      • 76. Financial income
      • 77. Exceptional income
      • 78. Reversal of depreciation, amortization, impairment and provisions
    • Class 8. Special accounts
      • 80. Commitments
      • 88. Profit and loss pending appropriation
      • 89. Balance sheet
  • FINANCIAL STATEMENTS
    • Balance Sheet
    • Income Statement
    • Notes to the Financial Statements
    • Download financial statements
  • ACCOUNTING & FINANCIAL TERMS
FUNCTIONING OF ACCOUNTSClass 8. Special accounts

Class 8. Special accounts

80.

Commitments

88.

Profit and loss pending appropriation

89.

Balance sheet

      
   


  • Plan de comptes >
  • Plan de comptes en anglais >
  • Télécharger les états financiers (Excel) >
  • Accès rapide aux comptes >
  • Accès rapide aux articles >
  • Terminologie Français - Anglais >
  • ACCUEIL
  • RESUME DES COMPTES
  • PLAN DE COMPTES
  • CLASSIFICATION DES COMPTES
  • FONCTIONNEMENT DES COMPTES
  • COMPTES ANNUELS - ETATS FINANCIERS
  • TERMES COMPTABLES ET FINANCIERS
  • MAIN PAGE
  • SUMMARY OF ACCOUNTS
  • CHART OF ACCOUNTS
  • CLASSIFICATION OF ACCOUNTS
  • FUNCTIONNING OF ACCOUNTS
  • ANNUAL ACCOUNTS - FINANCIAL STATEMENTS
  • ACCOUNTING & FINANCIAL TERMS
  • 2004-2026 PLANCOMPTABLE.COM
  • INFO
  • CONTACT
  • Cyber PROTECTION ® | MENTIONS LEGALES
Retour en haut