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date d'achat date de cession


A1 A2 A3 Acomple
Amtc A1+A2+A3

VCN=VE -(Amtc+Acomp

PC gain 736
perte 636

TVA ar nbr année/5 meuble TVA ar TVAd * (1/5)

nbr année/10 immeuble TVAar TVAd * (6/10)

date d'ach 1/1/2000 100,000

30/06/20002 60,000
duréée 5 ans

année ve tx amt amtc vcn


2000 100,000 20% 20000 20,000 80,000
2001 100,000 20% 20000 40,000 60,000
cession 2002 100,000 20% 20000 60,000 40,000
2003 100,000 20% 20000 80,000 20,000
2004 100,000 20% 20000 100,000 0

Si on a TVA
19%
P (HT) 100,000
TVA 19% 19,000
P TTC 119,000

Date de cession TVA ar TVA ded * 2/5


Amt cum 40,000 19 000 * 2/5
Amt compk 10,000 7600

Rets PC - (VCN + TVA ar)


60 000 -( 50 000 +7600)
2,400 Gain
TVAd * (1/5)

TVAd * (6/10)

6/30/2020
Amtc A00+A01 40,000
Amt compl VE * Tx *PT
100 000*0,2*(6/12)
10,000
VCN VE - (Amtc + Amt Compl)
100 000 - (40 000 +10000)
50,000
Rst = PC - VCN
60 000 - 50 000
10,000 Gain
50 000 +7600)