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(3 révisions intermédiaires par le même utilisateur non affichées) |
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− | === Contenu ===
| + | {{cc_Caractéristique_comptable}} |
− | <br>
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− | [[Image:Accounting Characteristic.jpg|center|150px|]]
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− | <br>
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− | <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=1020
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− | style='width:765.15pt;margin-left:5.4pt;border-collapse:collapse;border:none'>
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− | <tr>
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− | <td width=273 style='width:204.7pt;border:solid windowtext 1.0pt;background:
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− | #FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><b><span style='font-size:
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− | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Certificate</span></b></p>
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− | </td>
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− | <td width=261 style='width:196.1pt;border:solid windowtext 1.0pt;border-left:
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− | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><b><span style='font-size:
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− | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Certificat</span></b></p>
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− | </td>
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− | <td width=401 style='width:300.9pt;border:solid windowtext 1.0pt;border-left:
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− | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='page-break-after:avoid'><b><span
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− | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Classe
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− | regroupant des informations concernant une caractéristique comptable.</span></b></p>
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− | </td>
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− | <td width=85 style='width:63.45pt;border:solid windowtext 1.0pt;border-left:
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− | none;background:#FFFF99;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='page-break-after:avoid'><b><span
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− | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Occurrence</span></b></p>
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− | </td>
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− | </tr>
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− | <tr>
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− | <td width=273 style='width:204.7pt;border:solid windowtext 1.0pt;border-top:
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− | none;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Description: Identifier</span></p>
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− | </td>
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− | <td width=261 style='width:196.1pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Caractéristique :
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− | Identifiant</span></p>
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− | </td>
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− | <td width=401 style='width:300.9pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='page-break-after:avoid'><span style='font-size:
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− | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Identification d'une
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− | caractéristique comptable.</span></p>
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− | </td>
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− | <td width=85 style='width:63.45pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 align=center style='text-align:center;page-break-after:
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− | avoid'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>1</span></p>
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− | </td>
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− | </tr>
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− | <tr>
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− | <td width=273 style='width:204.7pt;border:solid windowtext 1.0pt;border-top:
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− | none;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Description Value: Code</span></p>
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− | </td>
| + | |
− | <td width=261 style='width:196.1pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Valeur de la
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− | caractéristique : Code</span></p>
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− | </td>
| + | |
− | <td width=401 style='width:300.9pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='page-break-after:avoid'><span style='font-size:
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− | 9.0pt;font-family:"Arial","sans-serif";font-style:normal'>Valeur attachée à la
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− | caractéristique identifiée ci-dessus.</span></p>
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− | </td>
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− | <td width=85 style='width:63.45pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 align=center style='text-align:center;page-break-after:
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− | avoid'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>1</span></p>
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− | </td>
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− | </tr>
| + | |
− | </table>
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− | | + | |
− | <BR>
| + | |
− | === Table des codes ===
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− | | + | |
− | :➨ '''Code de la valeur d'une caractéristique''' : voir UNCL 7111
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− | | + | |
− | <br>
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| === Approche contextuelle === | | === Approche contextuelle === |
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− | :➨ '''Balance''' : voir [[Livre Journal (AAA Entry Day Book)]] | + | :➨ '''Balance''' : voir [[Caractéristique comptable (AAA Trial Balance Accounting Characteristic)]] |
− | <br>
| + | |
− | === Exemple ===
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− | | + | |
− | <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=605
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− | style='width:16.0cm;margin-left:5.4pt;border-collapse:collapse;border:none'>
| + | |
− | <tr>
| + | |
− | <td width=265 style='width:7.0cm;border:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
| + | |
− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Caractéristique :
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− | Identifiant</span></p>
| + | |
− | </td>
| + | |
− | <td width=340 style='width:9.0cm;border:solid windowtext 1.0pt;border-left:
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− | none;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>Montant exprimé en 10<sup>3</sup>.</span></p>
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− | </td>
| + | |
− | </tr>
| + | |
− | <tr>
| + | |
− | <td width=265 style='width:7.0cm;border:solid windowtext 1.0pt;border-top:
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− | none;padding:0cm 5.4pt 0cm 5.4pt'>
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− | <p class=Commentaire1 style='text-align:justify'><span style='font-size:9.0pt;
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− | font-family:"Arial","sans-serif";font-style:normal'>Valeur de la
| + | |
− | caractéristique : Code</span></p>
| + | |
− | </td>
| + | |
− | <td width=340 style='width:9.0cm;border-top:none;border-left:none;border-bottom:
| + | |
− | solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>
| + | |
− | <p class=Commentaire1><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>4</span></p>
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− | </td>
| + | |
− | </tr>
| + | |
− | </table>
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− | <br>
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− |
| + | |
− | === Observations ===
| + | |
− | <br>
| + | |
| <br> | | <br> |
| <br> | | <br> |
− | <span style="color:#118040;">➨</span> [[Présentation commentée des classes du message du plan de compte|<span style="color:#994C6A;">Retour au sommaire</span>]]
| + | {{gotoc|Core Components}} |
− | {{gotoc|Présentation commentée des classes du message du plan de compte}} | + | |