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EXEMPLE 3 |
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ACHAT À TERME CONTRE
DIRHAM |
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15/1 : Achat à terme 1 000 USD à 9,0887 à 3 mois
(90 jours). |
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Cours spot 9,
taux du dollar : 6 %, taux du dirham : 10 %, report : 887 points. |
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8641 |
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8653 |
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8654 |
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8642 |
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8662 |
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HORS-BILAN |
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Devises |
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Pos. de change |
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CV/PC |
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Dirhams |
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Report/déport |
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à recevoir-Terme |
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HB -Terme |
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HB -Terme |
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à livrer-terme |
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à payer |
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15/1 : Achat |
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1 000 |
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1 000 |
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9 089 |
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89 |
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17/4 : Livraison |
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1 000 |
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1 000 |
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9 000 |
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9 089 |
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89 |
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1215 |
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3811 |
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3812 |
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1211 |
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6092 |
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BILAN |
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Cpte ordinaire |
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Pos. de change |
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Contre-valeur |
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Cpte ordinaire |
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Report/déport |
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EC étranger |
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USD |
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Pos. de change |
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EC Maroc |
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17/4 : Livraison |
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1 000 |
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1 000 |
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9 000 |
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9089 |
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89 |
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EXEMPLE 3 |
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COMPTABILISATION PRORATA
TEMPORIS DU REPORT/DÉPORT |
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COMPTABILITÉ
DIRHAMS |
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3871 |
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6092 |
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3812 |
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1211 |
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Nombre de |
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Charges |
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Report/déport |
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Contre-valeur |
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Cpte ordinaire |
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jours |
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à payer |
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Pos. de change |
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EC Maroc |
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31/1 : Report |
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15 |
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14,83 |
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14,83 |
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Annulation |
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14,83 |
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14,83 |
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28/2 : Report |
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43 |
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42,52 |
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42,52 |
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Annulation |
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42,52 |
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42,52 |
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31/3 : Report |
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74 |
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73,18 |
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73,18 |
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Annulation |
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73,18 |
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73,18 |
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17/4 : Livraison |
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89 |
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9 000 |
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9 089 |
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SOLDES |
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0 |
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89 |
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9 000 |
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9 089 |
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