{"id":8418,"date":"2019-11-02T12:28:23","date_gmt":"2019-11-02T11:28:23","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8418"},"modified":"2019-11-02T12:28:23","modified_gmt":"2019-11-02T11:28:23","slug":"programme-de-calcul-de-linformation-sur-les-delais-de-paiement-du-rapport-de-gestion","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8418","title":{"rendered":"Programme de calcul de l&#8217;information sur les d\u00e9lais de paiement du rapport de gestion"},"content":{"rendered":"<p style=\"text-align: justify;\">Au titre des exercices ouverts \u00e0 compter du 1er juillet 2016, le rapport de gestion des soci\u00e9t\u00e9s, dont les comptes sont certifi\u00e9s par un commissaire aux comptes, comprennent, aussi bien pour les fournisseurs que les clients, le nombre et le montant total des factures re\u00e7ues ou \u00e9mises non r\u00e9gl\u00e9es \u00e0 la date de cl\u00f4ture de l&#8217;exercice dont le terme est \u00e9chu. Ces montants sont ventil\u00e9s par tranches de retard (c. com. art. L. 441-6-1).<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8424\" rel=\"attachment wp-att-8424\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8424\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Factures-re\u00e7ues-et-\u00e9mises-non-r\u00e9gl\u00e9es.png\" alt=\"Factures re\u00e7ues et \u00e9mises non r\u00e9gl\u00e9es\" width=\"695\" height=\"804\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Factures-re\u00e7ues-et-\u00e9mises-non-r\u00e9gl\u00e9es.png 695w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Factures-re\u00e7ues-et-\u00e9mises-non-r\u00e9gl\u00e9es-259x300.png 259w\" sizes=\"auto, (max-width: 695px) 100vw, 695px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Cette information est fastidieuse \u00e0 produire manuellement. Fort heureusement des outils la calculent automatiquement. A l\u2019image du <a href=\"http:\/\/michelpironformation.fr\/dp\" target=\"_blank\" rel=\"noopener noreferrer\">programme d&#8217;aide au calcul du d\u00e9lai de paiement<\/a> con\u00e7u par <a href=\"http:\/\/michelpironformation.fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">Michel PIRON, expert-comptable<\/a>.<\/p>\n<p style=\"text-align: justify;\">Ce programme calcule les d\u00e9lais de r\u00e8glement \u00e0 partir du <a href=\"https:\/\/www.auditsi.eu\/?p=6512\">FEC (Fichier des Ecritures Comptables)<\/a>. Le fonctionnement de ce programme est assez simple : il suffit de s\u00e9lectionner un FEC (en cliquant sur le bouton &#8220;Choix du fichier FEC&#8221;), de saisir les d\u00e9lais de r\u00e8glement fournisseurs et clients applicables \u00e0 l&#8217;entit\u00e9 et de cliquer le bouton &#8220;CALCUL&#8221;.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=8425\" rel=\"attachment wp-att-8425\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8425\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement.png\" alt=\"Aide au calcul d\u00e9li de paiement\" width=\"1293\" height=\"684\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement.png 1293w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement-300x159.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement-768x406.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement-1024x542.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2019\/11\/Aide-au-calcul-d\u00e9li-de-paiement-730x386.png 730w\" sizes=\"auto, (max-width: 1293px) 100vw, 1293px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">A l&#8217;issue du calcul, un tableau synth\u00e9tique fournit l&#8217;information requise par la loi \u00e0 mentionner dans le rapport de gestion. A des fins de contr\u00f4le des donn\u00e9es calcul\u00e9es, des fichiers d\u00e9taill\u00e9s sont g\u00e9n\u00e9r\u00e9s par l&#8217;application ; en effet dans certains cas, les calculs peuvent \u00eatre biais\u00e9s (OD, migration informatique,\u2026).<\/p>\n<p style=\"text-align: justify;\">Sur le site de l&#8217;\u00e9diteur, toutes les informations sur les <a href=\"http:\/\/michelpironformation.fr\/nouv\" target=\"_blank\" rel=\"noopener noreferrer\">diff\u00e9rents logiciels<\/a> et <a href=\"http:\/\/michelpironformation.fr\/formations\" target=\"_blank\" rel=\"noopener noreferrer\">formations propos\u00e9es<\/a> : <a href=\"http:\/\/michelpironformation.fr\/dp\" target=\"_blank\" rel=\"noopener noreferrer\">Calcul des d\u00e9lais de paiement (site de Michel PIRON)<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Programme%20de%20calcul%20de%20l%27information%20sur%20les%20d%C3%A9lais%20de%20paiement%20du%20rapport%20de%20gestion\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Au titre des exercices ouverts \u00e0 compter du 1er juillet 2016, le rapport de gestion des soci\u00e9t\u00e9s, dont les comptes sont certifi\u00e9s par un commissaire aux comptes, comprennent, aussi bien pour les fournisseurs que les clients, le nombre et le montant total des factures re\u00e7ues ou \u00e9mises non r\u00e9gl\u00e9es \u00e0 la date de cl\u00f4ture de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8418\" class=\"more-link\">Continue reading &lsquo;Programme de calcul de l&#8217;information sur les d\u00e9lais de paiement du rapport de gestion&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Programme%20de%20calcul%20de%20l%27information%20sur%20les%20d%C3%A9lais%20de%20paiement%20du%20rapport%20de%20gestion\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[472,490],"tags":[2082,2080,1210,1211,220,2081,537],"class_list":["post-8418","post","type-post","status-publish","format-standard","hentry","category-cycle-clients-controle-des-comptes","category-cycle-fournisseurs-controle-des-comptes","tag-article-d-441-4-du-code-de-commerce","tag-delais-de-paiement","tag-fec","tag-fichier-des-ecritures-comptables","tag-michel-piron","tag-rapport-de-gestion","tag-respect-des-delais"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8418"}],"version-history":[{"count":8,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8418\/revisions"}],"predecessor-version":[{"id":8433,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8418\/revisions\/8433"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}