{"id":2010,"date":"2023-06-06T06:07:06","date_gmt":"2023-06-06T04:07:06","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?page_id=2010"},"modified":"2023-11-23T11:22:08","modified_gmt":"2023-11-23T10:22:08","slug":"bilan","status":"publish","type":"page","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/grobanalyse-des-jahresabschlusses\/bilan\/","title":{"rendered":"Bilan"},"content":{"rendered":"\n<p>Le <strong><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Bilan\" target=\"_blank\" rel=\"noopener\" title=\"\">bilan<\/a><\/strong> d\u00e9crit la situation financi\u00e8re d\u2019une entreprise \u00e0 un moment donn\u00e9. On peut le comparer \u00e0 une photographie prise \u00e0 une certaine date, g\u00e9n\u00e9ralement le 31 d\u00e9cembre.<\/p>\n\n\n\n<p>Ce compte annuel met en regard les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Actifs\" target=\"_blank\" rel=\"noopener\" title=\"\">actifs<\/a> et les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Passifs\" target=\"_blank\" rel=\"noopener\" title=\"\">passifs<\/a>. Les comptes de l\u2019actif montrent comment les ressources de l\u2019exploitation agricole sont utilis\u00e9es (liquidit\u00e9s, stocks, investissements, etc.). Les comptes du passif fournissent quant \u00e0 eux des informations sur l\u2019origine de ces ressources (capitaux \u00e9trangers et capitaux propres). La structure minimale du bilan est d\u00e9finie dans le Code des obligations (art. 959a).<\/p>\n\n\n\n<p>Pr\u00e9cisons que les transactions priv\u00e9es de la famille exploitante avec l\u2019entreprise sont comptabilis\u00e9es dans les comptes de capitaux propres (<a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/#:~:text=Gardez \u00e0 l\u2019esprit le principe de l\u2019\u00abentreprise familiale\u00bb\" target=\"_blank\" rel=\"noopener\" title=\"\">principe de l\u2019\u00abentreprise familiale\u00bb<\/a>).<\/p>\n\n\n\n<h6 class=\"has-text-align-center wp-block-heading\">Structure g\u00e9n\u00e9rale du bilan:<\/h6>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-1024x932.png\" alt=\"\" class=\"wp-image-2472\" width=\"512\" height=\"466\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-1024x932.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-300x273.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-768x699.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-1536x1398.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-2048x1864.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-1200x1092.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/3_Bilanz_fre-1980x1802.png 1980w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles questions relatives au bilan d\u2019une exploitation agricole vous int\u00e9ressent?<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/y-a-t-il-suffisamment-de-liquidites-pour-payer-les-factures-ouvertes-dans-les-delais\/\">Y a-t-il suffisamment de liquidit\u00e9s pour payer les factures ouvertes dans les d\u00e9lais?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quel-est-le-niveau-dendettement-actuel-de-lexploitation\/\">Quel est le niveau d\u2019endettement actuel de l\u2019exploitation?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quelle-est-la-consommation-privee-de-la-famille-exploitante\/\">Quelle est la consommation priv\u00e9e de la famille exploitante?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quelle-est-la-part-des-actifs-immobilises-dans-lactif-total-de-lexploitation\/\">Quelle est la part des actifs immobilis\u00e9s dans l\u2019actif total de l\u2019exploitation?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-larger-font-size\"><strong>Un projet de :<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.agridea.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/AGRIDEA_4_LANGUES_RGB-1024x210.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"100\"><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.bfh.ch\/hafl\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/BFH_Logo_B_HAFL_fr_75_RGB-neu.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"80\"><\/a><\/figure><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le bilan d\u00e9crit la situation financi\u00e8re d\u2019une entreprise \u00e0 un moment donn\u00e9. On peut le comparer \u00e0 une photographie prise \u00e0 une certaine date, g\u00e9n\u00e9ralement le 31 d\u00e9cembre. Ce compte annuel met en regard les actifs et les passifs. Les comptes de l\u2019actif montrent comment les ressources de l\u2019exploitation agricole sont utilis\u00e9es (liquidit\u00e9s, stocks, investissements, [&hellip;]<\/p>\n","protected":false},"author":927,"featured_media":0,"parent":2016,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-2010","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/users\/927"}],"replies":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/comments?post=2010"}],"version-history":[{"count":12,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2010\/revisions"}],"predecessor-version":[{"id":2910,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2010\/revisions\/2910"}],"up":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2016"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}