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Exercice Choix de Financement 29.11.2023
Exercice Choix de Financement 29.11.2023
Investiss 1 2
Chiffre d'affaires 500,000 500,000
- dépenses annuelles 100,000 100,000
= bénéfice brut 400,000 400,000
- Amortissements 200,000 200,000
= bénéfice avant impôts 200,000 200,000
- impôt sur bénéfices 60,000 60,000
= résultat net 140,000 140,000
+ Amortissements annuels 200,000 200,000
= cash flow 340,000 340,000
Invest 1 2
CA 1,200,000 1,200,000
-CV 120,000 120,000
Délai =DSCV 1,080,000 1,080,000
-CF 80,000 80,000
-Amortissement 400,000 400,000
=BBAI 600,000 600,000
-Tx impot 240,000 240,000
=RN 360,000 360,000
+Amortissement 400,000 400,000
=CAF 760,000 760,000
NON ACTUALISER
1 2 3€
DRCI = VA 760,000 760,000 760,000
1,200,000 440,000 -320,000 1,080,000
20 000 € dont 80 000€ charges fixes
3 4 5
500,000 500,000 500,000
100,000 100,000 100,000
400,000 400,000 400,000
200,000 200,000 200,000
200,000 200,000 200,000
60,000 60,000 60,000
140,000 140,000 140,000
200,000 200,000 200,000
340,000 340,000 340,000
3 4 5
1,200,000 1,200,000 1,200,000
120,000 120,000 120,000
1,080,000 1,080,000 1,080,000
80,000 80,000 80,000
400,000 400,000 400,000
600,000 600,000 600,000
240,000 240,000 240,000
360,000 360,000 360,000
400,000 400,000 400,000
760,000 760,000 760,000
4€ 5€
760,000 760,000
1 840 000 € 2,600,000