{"id":2025,"date":"2023-06-06T05:56:45","date_gmt":"2023-06-06T03:56:45","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?page_id=2025"},"modified":"2023-11-23T13:48:18","modified_gmt":"2023-11-23T12:48:18","slug":"compte-de-resultat","status":"publish","type":"page","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/grobanalyse-des-jahresabschlusses\/compte-de-resultat\/","title":{"rendered":"Compte de r\u00e9sultat"},"content":{"rendered":"\n<p>Le <strong><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Compte%20de%20r%C3%A9sultat\" target=\"_blank\" rel=\"noopener\" title=\"\">compte de r\u00e9sultat<\/a><\/strong> regroupe les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Produit\" target=\"_blank\" rel=\"noopener\" title=\"\">produits<\/a> et les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Charge\" target=\"_blank\" rel=\"noopener\" title=\"\">charges<\/a> d\u2019une exploitation agricole. Ce compte annuel peut \u00eatre compar\u00e9 \u00e0 un film couvrant une p\u00e9riode donn\u00e9e, g\u00e9n\u00e9ralement une ann\u00e9e.<\/p>\n\n\n\n<p>Si le solde du compte de r\u00e9sultat est positif, l\u2019entreprise a r\u00e9alis\u00e9 un b\u00e9n\u00e9fice au cours de l\u2019exercice comptable. \u00c0 l\u2019inverse, si le solde est n\u00e9gatif apr\u00e8s avoir d\u00e9duit toutes les charges des produits, l\u2019exploitation a fait une perte.<\/p>\n\n\n\n<p>La structure minimale du compte de r\u00e9sultat est d\u00e9finie dans le Code des obligations (art. 959b).<\/p>\n\n\n\n<h6 class=\"has-text-align-center wp-block-heading\">Structure g\u00e9n\u00e9rale du compte de r\u00e9sultat avec classes de comptes<\/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\/4.1_Erfolgsrechnung_fre-1024x880.png\" alt=\"\" class=\"wp-image-2475\" width=\"768\" height=\"660\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-1024x880.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-300x258.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-768x660.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-1536x1321.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-2048x1761.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-1200x1032.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/4.1_Erfolgsrechnung_fre-1980x1702.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles questions relatives au compte de r\u00e9sultat 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\/couts-de-mecanisation-de-lexploitation-quelle-est-la-marge-de-manoeuvre\/\">Co\u00fbts de m\u00e9canisation de l\u2019exploitation: quelle est la marge de man\u0153uvre?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/les-couts-annuels-de-leasing-sont-ils-supportables-pour-lexploitation\/\">Les co\u00fbts annuels de leasing sont-ils supportables pour l\u2019exploitation?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/comment-les-produits-de-lexploitation-agricole-ont-ils-evolue-par-rapport-a-lannee-precedente\/\">Comment les produits de l\u2019exploitation agricole ont-ils \u00e9volu\u00e9 par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/dans-quelle-mesure-la-marge-brute-comparable-des-branches-de-production-secarte-t-elle-des-valeurs-de-reference\/\">Dans quelle mesure la marge brute comparable des branches de production s\u2019\u00e9carte-t-elle des valeurs de r\u00e9f\u00e9rence?<\/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 compte de r\u00e9sultat regroupe les produits et les charges d\u2019une exploitation agricole. Ce compte annuel peut \u00eatre compar\u00e9 \u00e0 un film couvrant une p\u00e9riode donn\u00e9e, g\u00e9n\u00e9ralement une ann\u00e9e. Si le solde du compte de r\u00e9sultat est positif, l\u2019entreprise a r\u00e9alis\u00e9 un b\u00e9n\u00e9fice au cours de l\u2019exercice comptable. \u00c0 l\u2019inverse, si le solde est n\u00e9gatif [&hellip;]<\/p>\n","protected":false},"author":927,"featured_media":0,"parent":2016,"menu_order":20,"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-2025","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2025","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=2025"}],"version-history":[{"count":9,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2025\/revisions"}],"predecessor-version":[{"id":3009,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2025\/revisions\/3009"}],"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=2025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}