{"id":16775,"date":"2022-05-15T15:37:07","date_gmt":"2022-05-15T13:37:07","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=16775"},"modified":"2023-12-05T11:52:50","modified_gmt":"2023-12-05T10:52:50","slug":"transferts-de-charges","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/transferts-de-charges\/","title":{"rendered":"TRANSFERTS DE CHARGES"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"16775\" class=\"elementor elementor-16775\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e73959 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e73959\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51ac9ff\" data-id=\"51ac9ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0d496d elementor-widget elementor-widget-heading\" data-id=\"e0d496d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">TRANSFERS<br>DES CHARGES<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37a704b elementor-widget elementor-widget-text-editor\" data-id=\"37a704b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-align: justify; text-indent: -36.0pt; line-height: 200%; mso-pagination: widow-orphan; mso-list: l0 level1 lfo2; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 54.0pt;\"><!-- [if !supportLists]--><b><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">I.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br \/><\/span><\/span><\/b><!--[endif]--><b><u><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">D\u00e9finition et particularit\u00e9s<\/span><\/u><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><b><u><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #1e5e9f; mso-themecolor: accent3; mso-themeshade: 191;\">Les transferts des charges\u00a0<\/span><\/u><\/b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #1e5e9f; mso-themecolor: accent3; mso-themeshade: 191;\">: <\/span><span style=\"font-family: 'Arial','sans-serif';\">est une op\u00e9ration comptable sp\u00e9cifique dont le but est d\u2019\u00e9viter d\u2019impacter le r\u00e9sultat d\u2019un exercice comptable.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%;\"><span style=\"font-family: 'Arial','sans-serif';\">En principe, le compte transfert de charges est class\u00e9 en 3 cat\u00e9gories :<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges d\u2019exploitations<\/u><\/i><\/b> qui viennent d\u2019alimenter le r\u00e9sultat d\u2019exploitation\u00a0;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges financi\u00e8res<\/u><\/i><\/b> qui figurent dans le r\u00e9sultat financier\u00a0;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges exceptionnelles<\/u><\/i><\/b> ajout\u00e9es au r\u00e9sultat exceptionnel.\u00a0<\/span><span style=\"font-family: Arial, 'sans-serif'; font-size: inherit;\">Les op\u00e9rations de transfert de charges\u00a0<\/span><span style=\"font-family: Arial, 'sans-serif'; font-size: inherit;\">sont comptabilis\u00e9es dans la compte de r\u00e9sultat et permettent de respecter l\u2019un<\/span><span style=\"font-family: Arial, 'sans-serif'; font-size: inherit;\">des grands principes de la comptabilit\u00e9\u00a0<\/span><u style=\"font-family: Arial, 'sans-serif'; font-size: inherit;\">: <b><span style=\"color: black; mso-themecolor: text1;\">Pr\u00e9senter une image fid\u00e8le de la situation de l\u2019entreprise.<\/span><\/b><\/u><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-align: justify; text-indent: -36.0pt; line-height: 200%; mso-pagination: widow-orphan; mso-list: l0 level1 lfo2; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 54.0pt;\"><!-- [if !supportLists]--><b><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">II.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br \/><\/span><\/span><\/b><!--[endif]--><b><u><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">Traitement comptable des transferts de charges\u00a0:<\/span><\/u><\/b><u><\/u><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">Transferts de charges d\u2019exploitation\u00a0:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"font-family: 'Arial','sans-serif';\">Le compte transfert des charges d\u2019exploitation est applicable afin <u>d\u2019annuler l\u2019impact de ces charges li\u00e9es \u00e0 l\u2019exploitation et les transf\u00e9rer vers d\u2019autres comptes. <\/u><\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-list: l1 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Le<br \/>transfert des charges d\u2019exploitation est utilis\u00e9 dans les cas suivants\u00a0:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">L\u2019immobilisation des charges qui sont par nature \u00e0 <u>\u00e9taler sur plusieurs exercices<\/u> (notamment les charges non incorporables dans le co\u00fbt d\u2019acquisition des immobilisations, les frais d\u2019\u00e9mission des emprunts, etc&#8230;)\u00a0;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Le transfert des charges <u>support\u00e9es par l\u2019entreprise<\/u> pour le compte de ses clients\u00a0;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Une charge d\u2019exploitation <u>jug\u00e9e finalement non courante<\/u>.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; line-height: 150%; mso-pagination: widow-orphan; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><span style=\"font-family: 'Arial','sans-serif';\">\u00a0<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">Transferts de charges financi\u00e8res :<\/span><\/b><\/p>\n<p>\u00a0<\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Ce compte permet de transf\u00e9rer les charges financi\u00e8res, ayant contribu\u00e9es \u00e0 <u>la r\u00e9alisation d\u2019une immobilisation pour l\u2019entreprise elle-m\u00eame<\/u>, \u00a0ou au co\u00fbt de production d\u2019un stock de produit fini.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Il s\u2019agit notamment\u00a0:<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt 36pt; text-align: justify; text-indent: -18pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Des int\u00e9r\u00eats<\/span><\/u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\"> payables sur les emprunts contract\u00e9s aupr\u00e8s des banques\u00a0; <\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt 36pt; text-align: justify; text-indent: -18pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><!--[endif]--><u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Des pertes de change<\/span><\/u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\"> pour les emprunts contract\u00e9s aupr\u00e8s de l\u2019\u00e9tranger.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Dans le cas des charges financi\u00e8res, en fin d&#8217;exercice, et afin de donner une affectation convenable aux d\u00e9penses \u00e0 r\u00e9-imputer, ce derni\u00e8res sont inscrites au d\u00e9bit d&#8217;un compte de bilan par le cr\u00e9dit d&#8217;un compte 7397, \u00ab\u00a0Transferts de charges financi\u00e8res\u00a0\u00bb.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l1 level1 lfo2;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">\u00a0\u00a0 <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">\u00a0Transferts de charges non courantes\u00a0:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Ce compte permet de <u>transf\u00e9rer les charges non courantes en comptes d\u2019immobilisation<\/u> (ou autres comptes selon les besoins de l\u2019entreprise) afin qu\u2019elles soient \u00e9tal\u00e9es sur plusieurs exercices. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"font-family: 'Arial','sans-serif';\">Le compte \u00ab <b>7597<\/b>. Transferts de charges non courantes \u00bb est cr\u00e9dit\u00e9 par le d\u00e9bit d\u2019un compte d\u2019immobilisation, notamment du compte \u00ab <b>2128. <\/b>Autres charges \u00e0 r\u00e9partir \u00bb, pour r\u00e9partir la charge exceptionnelle sur plusieurs ann\u00e9es.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u00a0<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%;\"><b><u><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #c00000;\">NB<\/span><\/u><\/b><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: red;\">\u00a0<\/span><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif';\">: L\u2019utilisation d\u2019un compte de transfert de charges est interdite pour <b>corriger une erreur d\u2019imputation comptable<\/b><\/span><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a78bd58 elementor-widget elementor-widget-text-editor\" data-id=\"a78bd58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: 8.0pt; text-align: justify; line-height: 200%; mso-pagination: widow-orphan; text-autospace: ideograph-numeric ideograph-other;\"><b><u><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">&nbsp;<\/span><\/u><\/b><\/p>\n<p class=\"MsoListParagraph\" style=\"mso-add-space: auto; text-align: justify; text-indent: -36.0pt; line-height: 200%; mso-pagination: widow-orphan; mso-list: l0 level1 lfo2; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 54.0pt;\"><!-- [if !supportLists]--><b><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">I.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/><\/span><\/span><\/b><!--[endif]--><b><u><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">D\u00e9finition et particularit\u00e9s<\/span><\/u><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><b><u><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #1e5e9f; mso-themecolor: accent3; mso-themeshade: 191;\">Le transfert descharges&nbsp;<\/span><\/u><\/b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #1e5e9f; mso-themecolor: accent3; mso-themeshade: 191;\">: <\/span><span style=\"font-family: 'Arial','sans-serif';\">est une op\u00e9ration comptable sp\u00e9cifique dont le but est d\u2019\u00e9viter d\u2019impacter le r\u00e9sultat d\u2019un exercice comptable.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%;\"><span style=\"font-family: 'Arial','sans-serif';\">En principe, le compte transfert de charges est class\u00e9 en 3 cat\u00e9gories :<\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges d\u2019exploitations<\/u><\/i><\/b> qui viennent d\u2019alimenter le r\u00e9sultat d\u2019exploitation&nbsp;;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges financi\u00e8res<\/u><\/i><\/b> qui figurent dans le r\u00e9sultat financier&nbsp;;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"margin-bottom: 8.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l3 level1 lfo1; text-autospace: ideograph-numeric ideograph-other;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">une cat\u00e9gorie pour <b><i><u>les charges exceptionnelles<\/u><\/i><\/b> ajout\u00e9es au r\u00e9sultat exceptionnel.&nbsp;<\/span><span style=\"font-family: Arial, &quot;sans-serif&quot;; font-size: inherit;\">Les op\u00e9rations de transfert de charges&nbsp;<\/span><span style=\"font-family: Arial, &quot;sans-serif&quot;; font-size: inherit;\">sont comptabilis\u00e9es dans la compte de r\u00e9sultat et permettent de respecter l\u2019un<\/span><span style=\"font-family: Arial, &quot;sans-serif&quot;; font-size: inherit;\">des grands principes de la comptabilit\u00e9&nbsp;<\/span><u style=\"font-family: Arial, &quot;sans-serif&quot;; font-size: inherit;\">: <b><span style=\"color: black; mso-themecolor: text1;\">Pr\u00e9senter une image fid\u00e8le de la situation de l\u2019entreprise.<\/span><\/b><\/u><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"mso-add-space: auto; text-align: justify; text-indent: -36.0pt; line-height: 200%; mso-pagination: widow-orphan; mso-list: l0 level1 lfo2; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 54.0pt;\"><!-- [if !supportLists]--><b><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">II.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/><\/span><\/span><\/b><!--[endif]--><b><u><span style=\"font-size: 14.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #143f6a; mso-themecolor: accent3; mso-themeshade: 128;\">Traitement comptable des transferts de charges&nbsp;:<\/span><\/u><\/b><u><\/u><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">Transferts de charges d\u2019exploitation&nbsp;:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"font-family: 'Arial','sans-serif';\">Le compte transfert des charges d\u2019exploitation est applicable afin <u>d\u2019annuler l\u2019impact de ces charges li\u00e9es \u00e0 l\u2019exploitation et les transf\u00e9rer vers d\u2019autres comptes. <\/u><\/span><\/p>\n<p class=\"MsoListParagraphCxSpFirst\" style=\"text-align: justify; text-indent: -18.0pt; line-height: 150%; mso-list: l1 level1 lfo5;\"><!-- [if !supportLists]--><span style=\"font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings;\">\u00fc<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Le<br \/>transfert des charges d\u2019exploitation est utilis\u00e9 dans les cas suivants&nbsp;:<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">1.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">L\u2019immobilisation des charges qui sont par nature \u00e0 <u>\u00e9taler sur plusieurs exercices<\/u> (notamment les charges non incorporables dans le co\u00fbt d\u2019acquisition des immobilisations, les frais d\u2019\u00e9mission des emprunts, etc&#8230;)&nbsp;;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">2.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Le transfert des charges <u>support\u00e9es par l\u2019entreprise<\/u> pour le compte de ses clients&nbsp;;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; text-indent: -21.25pt; line-height: 150%; mso-pagination: widow-orphan; mso-list: l4 level1 lfo4; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><!-- [if !supportLists]--><span style=\"font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial;\">3.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/><\/span><\/span><!--[endif]--><span style=\"font-family: 'Arial','sans-serif';\">Une charge d\u2019exploitation <u>jug\u00e9e finalement non courante<\/u>.<\/span><\/p>\n<p class=\"MsoListParagraphCxSpMiddle\" style=\"mso-add-space: auto; text-align: justify; line-height: 150%; mso-pagination: widow-orphan; text-autospace: ideograph-numeric ideograph-other; margin: 0cm 0cm 8.0pt 2.0cm;\"><span style=\"font-family: 'Arial','sans-serif';\">&nbsp;<\/span><\/p>\n<p class=\"MsoListParagraphCxSpLast\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l2 level1 lfo3;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">Transferts de charges financi\u00e8res :<\/span><\/b><\/p>\n<\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Ce compte permet de transf\u00e9rer les charges financi\u00e8res, ayant contribu\u00e9es \u00e0 <u>la r\u00e9alisation d\u2019une immobilisation pour l\u2019entreprise elle-m\u00eame<\/u>, &nbsp;ou au co\u00fbt de production d\u2019un stock de produit fini.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Il s\u2019agit notamment&nbsp;:<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt 36pt; text-align: justify; text-indent: -18pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Des int\u00e9r\u00eats<\/span><\/u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\"> payables sur les emprunts contract\u00e9s aupr\u00e8s des banques&nbsp;; <\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt 36pt; text-align: justify; text-indent: -18pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;\">\u00b7<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><!--[endif]--><u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\">Des pertes de change<\/span><\/u><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; font-family: 'Arial','sans-serif';\"> pour les emprunts contract\u00e9s aupr\u00e8s de l\u2019\u00e9tranger.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 11.0pt; mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Dans le cas des charges financi\u00e8res, en fin d&#8217;exercice, et afin de donner une affectation convenable aux d\u00e9penses \u00e0 r\u00e9-imputer, ce derni\u00e8res sont inscrites au d\u00e9bit d&#8217;un compte de bilan par le cr\u00e9dit d&#8217;un compte 7397, \u00ab&nbsp;Transferts de charges financi\u00e8res&nbsp;\u00bb.<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"text-indent: -18.0pt; line-height: 150%; mso-list: l1 level1 lfo2;\"><!-- [if !supportLists]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; mso-fareast-font-family: Arial; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp; <\/span><\/span><\/b><!--[endif]--><b><span style=\"font-size: 12.0pt; mso-bidi-font-size: 11.0pt; line-height: 150%; font-family: 'Arial','sans-serif'; color: #417a84; mso-themecolor: accent5; mso-themeshade: 191;\">&nbsp;Transferts de charges non courantes&nbsp;:<\/span><\/b><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"mso-bidi-font-size: 11.5pt; line-height: 150%; font-family: 'Arial','sans-serif';\">Ce compte permet de <u>transf\u00e9rer les charges non courantes en comptes d\u2019immobilisation<\/u> (ou autres comptes selon les besoins de l\u2019entreprise) afin qu\u2019elles soient \u00e9tal\u00e9es sur plusieurs exercices. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 150%;\"><span style=\"font-family: 'Arial','sans-serif';\">Le compte \u00ab <b>7597<\/b>. Transferts de charges non courantes \u00bb est cr\u00e9dit\u00e9 par le d\u00e9bit d\u2019un compte d\u2019immobilisation, notamment du compte \u00ab <b>2128. <\/b>Autres charges \u00e0 r\u00e9partir \u00bb, pour r\u00e9partir la charge exceptionnelle sur plusieurs ann\u00e9es.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 12pt; text-align: justify; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 200%;\"><b><u><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: #c00000;\">NB<\/span><\/u><\/b><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif'; color: red;\">&nbsp;<\/span><span style=\"font-size: 12.0pt; line-height: 200%; font-family: 'Arial','sans-serif';\">: L\u2019utilisation d\u2019un compte de transfert de charges est interdite pour <b>corriger une erreur d\u2019imputation comptable<\/b><\/span><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>TRANSFERSDES CHARGES I.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0D\u00e9finition et particularit\u00e9s Les transferts des charges\u00a0: est une op\u00e9ration comptable sp\u00e9cifique dont le but est d\u2019\u00e9viter d\u2019impacter le r\u00e9sultat d\u2019un exercice comptable. En principe, le compte transfert de charges est class\u00e9 en 3 cat\u00e9gories : \u00fc\u00a0une cat\u00e9gorie pour les charges d\u2019exploitations qui viennent d\u2019alimenter le r\u00e9sultat d\u2019exploitation\u00a0; \u00fc\u00a0une cat\u00e9gorie pour les charges<\/p>","protected":false},"author":1,"featured_media":16796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[122],"tags":[],"class_list":["post-16775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-comptable"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.4.8 - aioseo.com -->\n\t\t<meta name=\"description\" content=\"Facilitons vos transferts de charges avec expertise et efficacit\u00e9. 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