{"id":2093,"date":"2023-07-06T08:07:17","date_gmt":"2023-07-06T06:07:17","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2093"},"modified":"2023-11-23T11:38:11","modified_gmt":"2023-11-23T10:38:11","slug":"comment-les-liquidites-de-lexploitation-ont-elles-varie-par-rapport-aux-annees-precedentes","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/comment-les-liquidites-de-lexploitation-ont-elles-varie-par-rapport-aux-annees-precedentes\/","title":{"rendered":"Comment les liquidit\u00e9s de l\u2019exploitation ont-elles vari\u00e9 par rapport aux ann\u00e9es pr\u00e9c\u00e9dentes?"},"content":{"rendered":"\n<p>Les <strong><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Liquidit%C3%A9s\" target=\"_blank\" rel=\"noopener\" title=\"\">liquidit\u00e9s<\/a><\/strong> varient constamment. L\u2019exploitation agricole doit donc les surveiller. Si les recettes annuelles sont sup\u00e9rieures aux d\u00e9penses, l\u2019entreprise accumule des avoirs et constitue des r\u00e9serves de liquidit\u00e9s. Ces ressources \u00e9pargn\u00e9es peuvent ensuite \u00eatre utilis\u00e9es notamment comme suit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Investissements<\/li>\n\n\n\n<li>Remboursement des dettes<\/li>\n\n\n\n<li>D\u00e9penses impr\u00e9vues<\/li>\n\n\n\n<li>Pr\u00e9voyance vieillesse<\/li>\n\n\n\n<li>Autres obligations<\/li>\n<\/ul>\n\n\n\n<p>Cependant, si une exploitation agricole d\u00e9pense au fil des ans plus d\u2019argent qu\u2019elle n\u2019en encaisse, les liquidit\u00e9s diminuent. \u00c0 terme, elle risque d\u2019\u00eatre expos\u00e9e \u00e0 des manques de liquidit\u00e9s et \u00e0 des difficult\u00e9s de paiement. <\/p>\n\n\n\n<p>Regardez donc r\u00e9guli\u00e8rement le bilan d\u2019une exploitation agricole pour observer la tendance d\u2019\u00e9volution des liquidit\u00e9s d\u2019une ann\u00e9e \u00e0 l\u2019autre. <\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon is-aligned-left\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-calculator\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p class=\"has-text-align-left\"><sub><strong>Calcul<\/strong><\/sub><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>Comparez les comptes 1000 \u00e0 1099 de vos bouclements comptables. <\/p>\n\n\n\n<p>Comment les liquidit\u00e9s ont-elles vari\u00e9 au fil des ans?<\/p>\n\n\n\n<p>Quel est le montant actuel des r\u00e9serves de liquidit\u00e9s?<\/p>\n\n\n\n<p>Quels sont les d\u00e9lais de retrait des liquidit\u00e9s? Par exemple, y a-t-il des limites de retrait sur le compte d\u2019\u00e9pargne bancaire?<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-flag-checkered\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Valeur indicative<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-1024x152.png\" alt=\"\" class=\"wp-image-2691\" width=\"512\" height=\"76\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-1024x152.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-300x45.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-768x114.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-1536x228.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre-1200x178.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.1_Wie-haben-sich-die-flussigen-Mittel_fre.png 1873w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation positive: <strong>augmentation<\/strong> constante<\/p>\n\n\n\n<p>L\u2019exploitation peut se constituer un coussin de liquidit\u00e9s, qu\u2019elle met de c\u00f4t\u00e9 pour l\u2019avenir.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation n\u00e9gative: <strong>diminution<\/strong> constante<\/p>\n\n\n\n<p>Si les liquidit\u00e9s diminuent fortement chaque ann\u00e9e , cette situation peut conduire \u00e0 des manques de liquidit\u00e9s et \u00e0 des difficult\u00e9s de paiement.<\/p>\n\n\n\n<p>Le besoin de liquidit\u00e9s diff\u00e8re selon le <strong>type d\u2019exploitation<\/strong>. Si une longue p\u00e9riode s\u2019\u00e9coule entre l\u2019utilisation des moyens de production et l\u2019encaissement des ventes des produits (p. ex. exploitations d\u2019engraissement ou d\u2019arboriculture), l\u2019exploitation doit accorder plus d\u2019attention \u00e0 une gestion optimale des liquidit\u00e9s disponibles \u00e0 court terme que si les encaissements sont r\u00e9guliers (p. ex. exploitations laiti\u00e8res).<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-tractor\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/10\/14600000_2021_Pierre_Perrin_dossier_fiscal.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Pierre Perrin<\/a><\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-1024x842.png\" alt=\"\" class=\"wp-image-2693\" width=\"768\" height=\"632\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-1024x842.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-300x247.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-768x631.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-1536x1262.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-2048x1683.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-1200x986.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/28.2_Wie-haben-sich-die-flussigen-Mittel_fre-1980x1627.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>Pierre Perrin a pu augmenter ses liquidit\u00e9s de pr\u00e8s de 40\u2019000 CHF entre 2018 et 2021.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"far fa-hand-pointer\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Remarques<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<ul class=\"wp-block-list\">\n<li>= Instantan\u00e9: les liquidit\u00e9s sont \u00e9valu\u00e9es \u00e0 la date du bilan (p. ex. au 31.12 de l\u2019ann\u00e9e sous revue) et ne renseignent en rien sur leur niveau en cours d\u2019exercice ou dans les exercices futurs. Une planification et un contr\u00f4le mensuels des liquidit\u00e9s sont donc recommand\u00e9s.<\/li>\n\n\n\n<li>Lors de l\u2019interpr\u00e9tation, tenir compte de divers facteurs d\u2019influence comme la volatilit\u00e9 des march\u00e9s, les charges financi\u00e8res exceptionnelles et les fluctuations saisonni\u00e8res.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>(derni\u00e8re mise \u00e0 jour 11.08.2023)<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"has-text-align-center has-agripedia-red-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/ist-der-betrieb-zahlungsfaehig\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour \u00e0 la solvabilit\u00e9<\/mark><\/a><\/h2>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(0,0,0,0.69);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">\u00c9valuation: L\u2019exploitation est-elle solvable?<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Sur la base de votre analyse, que d\u00e9cidez-vous de faire pour la gestion strat\u00e9gique de l\u2019exploitation?<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<h6 class=\"wp-block-heading\">L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS POSITIVES<\/h6>\n\n\n\n<p>Sur la base des questions d\u2019analyse, vous constatez que vous ne risquez pas d\u2019\u00eatre \u00e0 court de liquidit\u00e9s? L\u2019exploitation a donc suffisamment de liquidit\u00e9s pour faire face \u00e0 ses obligations courantes. Cependant, nous vous recommandons de v\u00e9rifier r\u00e9guli\u00e8rement l\u2019\u00e9tat des liquidit\u00e9s.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS N\u00c9GATIVES -&gt; RECOMMANDATIONS<\/h6>\n\n\n\n<p>Vous constatez que vous devez agir? Nous vous recommandons d\u2019examiner au plus vite les possibilit\u00e9s suivantes pour \u00e9viter d\u2019\u00eatre \u00e0 court de liquidit\u00e9s, ce qui aurait de lourdes cons\u00e9quences:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center 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\" style=\"flex-basis:5%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-hand-point-up\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:95%\">\n<ul class=\"wp-block-list\">\n<li>Planifiez soigneusement votre budget pour ces prochains mois et ces prochaines ann\u00e9es.<\/li>\n\n\n\n<li>Envoyez rapidement vos factures aux clients.<\/li>\n\n\n\n<li>Accordez \u00e0 vos clients des d\u00e9lais de paiement plus courts.<\/li>\n\n\n\n<li>Demandez des acomptes \u00e0 vos clients.<\/li>\n\n\n\n<li>N\u00e9gociez des d\u00e9lais de paiement plus longs avec vos fournisseurs.<\/li>\n\n\n\n<li>Achetez vos moyens de production par lots pour n\u00e9gocier des rabais.<\/li>\n\n\n\n<li>R\u00e9fl\u00e9chissez \u00e0 votre production: que pourriez-vous rendre plus efficace pour \u00e9conomiser des co\u00fbts?<\/li>\n\n\n\n<li>Reportez les achats non urgents \u00e0 une date o\u00f9 vous aurez suffisamment de liquidit\u00e9s.<\/li>\n\n\n\n<li>Repoussez les travaux d\u2019entretien \u00e0 une date ult\u00e9rieure. Attention toutefois \u00e0 ne pas mettre en danger votre production.<\/li>\n\n\n\n<li>R\u00e9duisez autant que possible les pr\u00e9l\u00e8vements priv\u00e9s.<\/li>\n\n\n\n<li>Pouvez-vous apporter davantage de liquidit\u00e9s de la fortune priv\u00e9e?<\/li>\n\n\n\n<li>Demandez \u00e0 la banque une limite sur le compte courant que vous pouvez utiliser si les liquidit\u00e9s manquent pour une courte p\u00e9riode. Mais attention: si le compte courant bancaire de l\u2019exploitation est souvent ou toujours en n\u00e9gatif, il vous faut examiner les possibilit\u00e9s de cr\u00e9dits moins chers.<\/li>\n\n\n\n<li>Si vous songez \u00e0 recourir \u00e0 de petits cr\u00e9dits ou \u00e0 des leasings pour g\u00e9n\u00e9rer des liquidit\u00e9s ou \u00e9conomiser, examinez soigneusement cette d\u00e9cision: les co\u00fbts peuvent \u00eatre \u00e9lev\u00e9s.<\/li>\n\n\n\n<li>Vous pouvez aussi trouver de l\u2019aide aupr\u00e8s de votre fiduciaire, du service de conseil cantonal ou de l\u2019interlocuteur de votre banque.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(66,86,111,0.97);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">Informations compl\u00e9mentaires<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Vous trouverez plus d\u2019informations sur l\u2019analyse comptable agricole aupr\u00e8s des services suivants:<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/fidagri.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association fiduciaire agricole suisse<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.agridea.ch\/fr\/agridea\/adresses-de-la-vulgarisation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Services cantonaux de vulgarisation agricole<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.bfs-fvs.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Forum La Vulg Suisse<\/a>&nbsp;(FVS)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.suissemelio.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">suissemelio&nbsp;\u2013 Association suisse pour le d\u00e9veloppement rural<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/agrarbericht.ch\/fr\" target=\"_blank\" rel=\"noreferrer noopener\">RAPPORT AGRICOLE<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agridea.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agridea \u2013 D\u00e9veloppement de l\u2019agriculture et de l\u2019espace rural<\/a>&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agroscope.admin.ch\/agroscope\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Agroscope \u2013 Recherche commune pour l\u2019avenir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Office f\u00e9d\u00e9ral de l\u2019agriculture<\/a>&nbsp;(OFAG)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agirinfo.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Agence d\u2019information agricole romande<\/a>&nbsp;(AGIR)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sbv-usp.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysans<\/a>&nbsp;(USP)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.paysannes.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysannes et des femmes rurales<\/a>&nbsp;(USPF)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\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>Les liquidit\u00e9s comprennent la caisse, les ch\u00e8ques postaux, les avoirs en banque, les ch\u00e8ques et effets \u00e0 recevoir, les avoirs \u00e0 court terme et les titres. Ces postes augmentent par exemple lorsque l\u2019on encaisse les montants dus par les clients et les acheteurs, et diminuent lorsque l\u2019on paie des factures ou d\u2019autres obligations.<\/p>\n","protected":false},"author":927,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":""},"categories":[44,37,43],"tags":[],"class_list":["post-2093","post","type-post","status-publish","format-standard","hentry","category-analyse-simple","category-ist-der-betrieb-zahlungsfaehig-fr","category-lexploitation-est-elle-solvable"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/post"}],"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=2093"}],"version-history":[{"count":7,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2093\/revisions"}],"predecessor-version":[{"id":2913,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2093\/revisions\/2913"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}