Accounts receivable

précise n'est en fait exigée aux USA .La forme horizontale ci-dessous est la plus courante. L'ordre de liquidité est inverse de l'ordre français ASSETS Current assets Cash Marketable securities Bills receiveable Accounts receivable - less allowance for doubtfull accounts Inventories Prepaid expenses Total current assets Fixed assets Land Building Machinery and equipment Office equipment Total property, plant equipment Less accumulated depreciation Net fixed assets Investments

| | | |Délai de paiement des fournisseurs |N/A |N/A |N/A | |(Accounts payable turnover ratio) | |L’entreprise n’a pas de comptes |L’entreprise n’a pas de comptes | | | |achats, donc le ratio ne s’applique|achats

précise n'est en fait exigée aux USA .La forme horizontale ci-dessous est la plus courante. L'ordre de liquidité est inverse de l'ordre français ASSETS Current assets Cash Marketable securities Bills receiveable Accounts receivable - less allowance for doubtfull accounts Inventories Prepaid expenses Total current assets Fixed assets Land Building Machinery and equipment Office equipment Total property, plant equipment Less accumulated depreciation Net fixed assets Investments

fournit une gestion des comptes bancaires (fournisseur, client, grand livre) donc une mise à jour en temps réel des écritures comptables.• FI-GL : Comptabilité générale (General Ledger) • FI-AR : Comptabilité client (Accounts Receivable) • FI-AP : Comptabilité fournisseur (Accounts Payable) • FI-AA : Comptabilité des immobilisations (Asset Accounting) • FI-TR : Gestion de trésorerie et comptabilité bancaire • FI-TV : Gestion des déplacements (Travel) • EC-CS : Consolidations ·

process is completed as smoothly as possible. What are the LLP disclosure requirements? They are similar to those of a company. LLPs are required to provide financial information equivalent to that of companies, including the filing of annual accounts. Among other things, they are also required to: • File an annual return • Notify any changes to the LLP's membership • Notify any changes to their members names & residential addresses Notify any change to their Registered Office

suppose donc qu’elle a du avoir recours à l’emprunt. Et finalement, les investissements de court terme sont plus importants en 2007. 3000000 2500000 2000000 1500000 1000000 500000 0 2007 2008 2009 Cash and Cash Equivalents Short term Investments Net Receivables Inventory Other Current Assets Intangible Assets Other Assets Figure 23 - Evolution de l'actif 2.2 Analyse du passif Tout d’abord, on constate que les dettes de court terme sont extrèmement faibles, voire presque inexistante en 2007 alors

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| 1.75 | 0.88 | 1.22 |   |   |   |   |   |   | Annual Balance Sheet (All dollar amounts in millions except per share amounts.) |   | May 06 | May 05 | May 04 | May 03 | May 02 | Cash | 2,303.0 | 1,824.7 | 1,228.8 | 634.0 | 575.5 | Net Receivables | 2,599.2 | 2,372.3 | 2,285.2 | 2,264.8 | 1,947.9 | Inventories | 2,076.7 | 1,811.1 | 1,633.6 | 1,514.9 | 1,373.8 | Other Current Assets | 380.1 | 343.0 | 364.4 | 266.2 | 260.5 | Total Current Assets | 7,359.0 | 6,351.1 | 5,512.0 | 4,679.9

Technical assistance Analyse de marché Market analysis Analyse des risques Risk analysis Achats obligations Purchase of bonds Branche incendie Fire class Comptes trimestriels Quarterly accounts Comptes semestriels Half-yearly accounts Critères de souscription Underwriting criteria Cotation Rating Crédit Credit Caution Bonds Encaissement de primes Premium income Évènement Event Formation du personnel Staff

recouvrement des comptes clients(Collection period ratio) * Clients X 365Ventes | n/d | 137,68 Fois16.439,6M$/119,4M$2,65 Jours119,4M$x36516.439,6M$ | 147,76 Fois15.781,1M$/106,8M$2,47 Jours106,8M$ x 36515.781,1M$ | Délai de paiement des fournisseurs(Accounts payable turnover ratio) * Fournisseurs X 365Achats | n/d | 16,41 Jours627,9M$x36513.960,1M$ | | FINANCEMENT | INDUSTRIE 2009 | 2010 | 2009 | Ratio d’endettement(Capital structure ratio) * Total passif / Total actif | n/d | 56,33%2