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− | [[Image:Capital Asset.jpg|center|150px|]]
| + | {{cc_Immobilisation}} |
− | <br>
| + | |
− | <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=1035
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− | style='width:776.4pt;margin-left:5.4pt;border-collapse:collapse;border:none'>
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− | <tr>
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− | <td width=271 style='width:203.6pt;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'>Capital Asset</span></b></p>
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− | </td>
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− | <td width=263 style='width:197.4pt;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'>Immobilisation</span></b></p>
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− | </td>
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− | <td width=250 style='width:187.7pt;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><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>Classe regroupant des informations concernant une
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− | immobilisation.</span></b></p>
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− | </td>
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− | <td width=250 style='width:187.7pt;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 align=center style='text-align:center'><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=271 style='width:203.6pt;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'>Acquisition: Date Time</span></p>
| + | |
− | </td>
| + | |
− | <td width=263 style='width:197.4pt;border-top:none;border-left:none;
| + | |
− | 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'>Acquisition : Date
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− | Heure</span></p>
| + | |
− | </td>
| + | |
− | <td width=250 style='width:187.7pt;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'>Indication de la date à
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− | laquelle est acquis/créé un bien.</span></p>
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− | </td>
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− | <td width=250 style='width:187.7pt;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'><span
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− | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>0..1</span></p>
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− | </td>
| + | |
− | </tr>
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− | <tr>
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− | <td width=271 style='width:203.6pt;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'>Value Split: Numeric</span></p>
| + | |
− | </td>
| + | |
− | <td width=263 style='width:197.4pt;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><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
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− | font-style:normal'>Partage montant : Numérique</span></p>
| + | |
− | </td>
| + | |
− | <td width=250 style='width:187.7pt;border-top:none;border-left:none;
| + | |
− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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− | 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'>Nombre de bases
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− | d'amortissement partageant la valeur de l'acquisition à amortir.</span></p>
| + | |
− | </td>
| + | |
− | <td width=250 style='width:187.7pt;border-top:none;border-left:none;
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− | border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
| + | |
− | padding:0cm 5.4pt 0cm 5.4pt'>
| + | |
− | <p class=Commentaire1 align=center style='text-align:center'><span
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− | style='font-size:9.0pt;font-family:"Arial","sans-serif";font-style:normal'>0..1</span></p>
| + | |
− | </td>
| + | |
− | </tr>
| + | |
− | </table>
| + | |
− | <br>
| + | |
− | <br>
| + | |
| | | |
− |
| + | === Approche contextuelle === |
− | === Observations === | + | |
− | <br>
| + | :➨ '''Écriture comptable''' : voir [[Immobilisation (AAA Entry Capital Asset)]] |
| <br> | | <br> |
| <br> | | <br> |
| <span style="color:#118040;">➨</span> [[Core Components|<span style="color:#994C6A;">Retour au sommaire</span>]] | | <span style="color:#118040;">➨</span> [[Core Components|<span style="color:#994C6A;">Retour au sommaire</span>]] |