{"id":14540,"date":"2017-07-02T22:00:00","date_gmt":"2017-07-03T04:00:00","guid":{"rendered":"https:\/\/frenchdistrict.com\/texas\/articles\/comptabilite-engagements-tresorerie-methode-mixte-fiscalite\/"},"modified":"2022-12-07T06:52:30","modified_gmt":"2022-12-07T12:52:30","slug":"comptabilite-engagements-tresorerie-methode-mixte-fiscalite","status":"publish","type":"post","link":"https:\/\/frenchdistrict.com\/texas\/articles\/comptabilite-engagements-tresorerie-methode-mixte-fiscalite\/","title":{"rendered":"Comptabilit\u00e9 des engagements? Comptabilit\u00e9 de tr\u00e9sorerie? Ou m\u00e9thode mixte ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 soumise \u00e0 l<strong>\u2019imp\u00f4t soci\u00e9t\u00e9<\/strong> qui fait moins de 5 millions USD de chiffre d\u2019affaires (10 millions pour les soci\u00e9t\u00e9s \u00e0 transparence fiscale ou les auto-entrepreneurs) a l\u2019option de choisir la m\u00e9thode qu\u2019elle souhaite pour \u00e9tablir ses d\u00e9clarations fiscales de fin d\u2019exercice.<\/p>\n<p><strong>Comptabilit\u00e9 de tr\u00e9sorerie<\/strong> autrement appel\u00e9e comptabilit\u00e9 \u00ab tiroir-caisse \u00bb (cash method) : vous d\u00e9clarez les d\u00e9penses que vous avez effectivement pay\u00e9es, vous d\u00e9clarez les recettes que vous avez effectivement encaiss\u00e9es et le net des deux est votre profit taxable.<\/p>\n<p><strong>Comptabilit\u00e9 des engagements<\/strong> (accrual method) : c\u2019est ce qui est pratiqu\u00e9 en France. On constate les produits lorsque la facture client est \u00e9mise, on a des comptes fournisseurs puisque l\u2019on enregistre la d\u00e9pense au moment o\u00f9 elle est encourue et on est impos\u00e9 sur le Net que les fonds soient en banque ou pas.<\/p>\n<p>La <strong>m\u00e9thode tiroir-caisse<\/strong> est parfaite pour les petites structures, mais se pose un probl\u00e8me quand il s\u2019agit d\u2019une activit\u00e9 de n\u00e9goce avec des stocks. On peut alors retenir la m\u00e9thode mixte : les recettes et les d\u00e9penses de fonctionnement sont constat\u00e9es sur la base encaissement-d\u00e9caissement, mais le co\u00fbt des marchandises vendues n\u2019est lui constat\u00e9 en charges que lorsque la recette correspondante est constat\u00e9e dans le compte de r\u00e9sultat. Nous avons donc bien un Stock au bilan.<\/p>\n<p>Attention : ceci sont des g\u00e9n\u00e9ralit\u00e9s pour attirer votre attention sur une approche am\u00e9ricaine diff\u00e9rente de ce que vous connaissez en France. Adressez-vous \u00e0 un sp\u00e9cialiste pour savoir comment cela est applicable \u00e0 votre cas particulier et \u00e0 votre secteur d\u2019activit\u00e9.<\/p>\n<div class=\"infos-listing\"><div class=\"infos-listing__title\">Massat Consulting Group &#8211; CPA &#8211; Expert Comptable<\/div><div class=\"infos-listing__address\"><p><span><i class=\"fa fa-map-marker\"><\/i>1680 Michigan Avenue<\/span><br><span>suite 722<\/span><\/p><p>Miami Beach,&nbsp;FL&nbsp;33139<\/p><\/div><div class=\"infos-listing__contact\"><i class=\"fa fa-phone\"><\/i>305 420 5935<a onclick=\"ga('send','event','premium','click-email-infos-pratiques','Massat Consulting Group &#8211; CPA &#8211; Expert Comptable');\" href=\"https:\/\/frenchdistrict.com\/texas\/adresse\/massat-expert-comptable-fiscalite-internationale-nyc-miami-mexico\/#contact\"><i class=\"fa fa-envelope\"><\/i>Email<\/a><p><a onclick=\"ga('send','event','premium','click-site-infos-pratiques','Massat Consulting Group &#8211; CPA &#8211; Expert Comptable');\" href=\"http:\/\/www.massat-group.com\/\" target=\"_blank\"><i class=\"fa fa-link\"><\/i>Massat-Group.com<\/a><\/p><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t soci\u00e9t\u00e9 qui fait moins de 5 millions USD de chiffre d\u2019affaires (10 millions pour les soci\u00e9t\u00e9s \u00e0 transparence fiscale ou les auto-entrepreneurs) a l\u2019option de choisir la m\u00e9thode qu\u2019elle souhaite pour \u00e9tablir ses d\u00e9clarations fiscales de fin d\u2019exercice. Comptabilit\u00e9 de tr\u00e9sorerie autrement appel\u00e9e comptabilit\u00e9 \u00ab tiroir-caisse \u00bb (cash method) : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":81148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[466,1537],"tags":[1097,1098],"class_list":["post-14540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-entreprendre","category-finance-etats-unis","tag-comptabilite","tag-impot"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comptabilit\u00e9 des engagements? Comptabilit\u00e9 de tr\u00e9sorerie? 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