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Fonds de Roulement | ComptaShop
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Fonds de Roulement

Fonds de Roulement

Le Fonds de Roulement Net Global clip_image002

Le Fonds de Roulement Net Global (FRNG) est composé :

clip_image004clip_image004[1]Des Capitaux Permanents, Des Immobilisations Nettes.

Le fonds de roulement Net globale est obtenu en réalisant la différence entre le total des capitaux permanents et le total des immobilisations nettes

131

EBP Business Plan Aide

Les Capitaux Permanents

Ils sont composés des Fonds Propres et des Endettements

Les Fonds Propres sont identiques aux Capitaux propres du Bilan. Ils sont composés :

clip_image004[2]Du capital,

clip_image004[3]clip_image004[4]Des réserves et le report à nouveau, Du résultat de l’exercice,

clip_image004[5]Des subventions d’investissement (Montant Brut – les Amortissements).

clip_image006Remarque

Le report à nouveau de l’année N est le Résultat de l’exercice de l’année N-1.

Les Endettements sont :

clip_image004[6]Les emprunts : le montant correspond à la valeur du capital restant dû en fin d’exercice ;

clip_image004[7]Les comptes courants d’associé : le montant correspond au solde à payer en fin d’exercice + les intérêts à payer.

Les immobilisations nettes

Elles correspondent à la différence entre le Montant Brut et les Amortissements. Elles sont composées des :

clip_image004[8]clip_image004[9]clip_image004[10]Immobilisations Incorporelles, Immobilisations Corporelles, Immobilisations Financières.

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