client douteux Flashcards
(8 cards)
1
Q
reclassement
A
client douteux
a client
(montant TTC)
2
Q
provision (calcul)
A
provision = 60%
creance HTVA * 60%
3
Q
provision ecriture
A
DCV s/creances
a client - cv
(Provision HTVA)
4
Q
annulation de la provision
A
client-cv
a rcv s/ creances
(ancienne provision HTVA)
5
Q
client paye pdt l annee
A
banque
a client douteux
(montant TTC)
6
Q
creance devient irrecouvrable
A
perte s/creances irrecouvrable
tva en aval
a client
(montant HTVA)
(Tva)
(Total TTC)
7
Q
creance douteuse devient irrecouvrable
A
perte s/creances irrecouvrable
tva en aval
a client douteux
(Montant HTVA)
(TVA)
(MONTANT TOTAL TTC)
8
Q
annuler la provision existante
A
client-cv
A rcv s/ creance
