Module 1: L'entreprise et le circuit financier

<p>Les encaissements et les décaissements ne sont pas les mêmes que les produits et les charges. (D)</p> Signup and view all the answers

<p>Il donne des informations sur les produits et les charges de l'entreprise. (D)</p> Signup and view all the answers

<p>La vente de marchandises. (D)</p> Signup and view all the answers

<p>Les flux d'exploitation peuvent expliquer les variations de trésorerie. (D)</p> Signup and view all the answers

<p>Elles peuvent être utilisées pour financer des actifs. (C)</p> Signup and view all the answers

<p>La rapidité avec laquelle l'actif peut être transformé en trésorerie. (C)</p> Signup and view all the answers

<p>Les passifs d'une entreprise dépassent le montant de ses actifs. (A)</p> Signup and view all the answers

<p>En raison d'une règle comptable fondamentale. (D)</p> Signup and view all the answers

<p>Il donne des détails sur les revenus et les dépenses. (D)</p> Signup and view all the answers

<p>Les actionnaires contrôlent les décisions d'utilisation des fonds propres. (C)</p> Signup and view all the answers

<p>Les fonds propres et les emprunts financent les actifs. (A)</p> Signup and view all the answers

<p>La différence entre les produits et charges d'exploitation. (C)</p> Signup and view all the answers

<p>Pour payer les intérêts, les impôts, et les actionnaires. (C)</p> Signup and view all the answers

<p>Le résultat net est ce qui reste après le paiement des dettes et des impôts. (C)</p> Signup and view all the answers

<p>Il peut être distribué sous forme de dividendes ou conservé comme réserves. (D)</p> Signup and view all the answers

<p>Ils prennent part aux décisions d'utilisation des fonds propres. (A)</p> Signup and view all the answers

<p>Elles prêtent de l'argent qui doit être remboursé avec intérêt. (D)</p> Signup and view all the answers

<p>Le résultat net inclut d'autres charges comme les intérêts et impôts. (D)</p> Signup and view all the answers

<p>Parce que les actionnaires choisissent de le conserver ou de le distribuer. (B)</p> Signup and view all the answers

<p>Elles correspondent au résultat net non distribué comme dividende. (D)</p> Signup and view all the answers

<p>Parce que les emprunts sont souvent remplacés par de nouveaux emprunts. (B)</p> Signup and view all the answers

<p>Non, car il faut aussi considérer le montant des actifs investis. (C)</p> Signup and view all the answers

<p>Des montants que les clients doivent à l'entreprise. (C)</p> Signup and view all the answers

<p>Les immobilisations sont liées à la production, tandis que les actifs circulants concernent l'activité courante. (D)</p> Signup and view all the answers

<p>Parce qu'elle est nécessaire pour les opérations courantes de l'entreprise. (D)</p> Signup and view all the answers

<p>En prenant en compte le montant des dividendes par rapport au capital investi. (C)</p> Signup and view all the answers

<p>La balance entre le résultat d'exploitation et le montant des actifs investis. (A)</p> Signup and view all the answers

<p>La rentabilité financière dépend également des capitaux propres investis. (C)</p> Signup and view all the answers

<p>Une augmentation des coûts d'exploitation. (A)</p> Signup and view all the answers

<p>L'endettement peut réduire le résultat imposable. (A)</p> Signup and view all the answers

<p>Car le résultat net s'ajuste aux charges et produits. (A)</p> Signup and view all the answers

<p>Par liquidité croissante. (B)</p> Signup and view all the answers

<p>Le capital social et les réserves. (C)</p> Signup and view all the answers

<p>Financer des actifs à long terme. (C)</p> Signup and view all the answers

<p>Pour assurer une meilleure rentabilité. (C)</p> Signup and view all the answers

<p>Leur origine et leur rôle dans l'entreprise. (A)</p> Signup and view all the answers

<p>La structure du marché. (B)</p> Signup and view all the answers

A financial statement that shows the movement of cash both into and out of a company over a period of time.

Profit reflects revenues and expenses, while cash flow considers cash inflows and outflows; they are not the same.

Cash inflows and outflows directly related to the core business operations.

Cash inflows and outflows related to the purchase or sale of long-term assets.

Cash inflows and outflows related to obtaining or repaying funds (debt or equity) from investors.

Profit measures a company's success in a period, focusing on revenue and expenses, while cash flow focuses on cash inflows and outflows, not all equal.

Balanace sheet show what the company owns and what it owes; cash flow shows the movement of cash over a period of time.

Financing method provided by company owners (shareholders). The amount is not repaid. It's available for the company's entire lifetime, with shareholders controlling decisions & usage.

Money borrowed from banks. Repaid with interest at a fixed date. Banks don't control company decisions.

Funds used to acquire assets. Assets are funded by equity and debt.

Difference between revenue from sales and costs of producing/selling goods or services.

Final amount of profit after all expenses are deducted (taxes, bank interest). Distributed to owners as dividends or reinvested within the company.

Distribution of some net income to shareholders as payment.

Portion of net income not distributed as dividends, reinvested in the company to grow its capital.

The owners' stake in the company, representing the net assets after deducting liabilities.

Company's debts to lenders, encompassing bank loans, accounts payable & any other owes.

Net income represents the complete return for shareholders, even though they may not receive it all as dividends.

Reserves represent retained earnings, a part of net income not distributed as dividends.

Loan repayments are not considered part of the operating result, as loans are often recycled.

High operating result doesn't guarantee high investment return; look at assets invested, too.

Accounts receivable are assets because they show money the company is owed from customers.

Assets are items a company owns, including fixed assets (e.g., machinery) and current assets (e.g., stocks).

Cash represents liquid assets allowing a company to pay for day-to-day operations.

Financial return is calculated by comparing earnings to investment; this ratio helps assess the profitability of an investment.

Long-term assets used in the production of goods or services.

Current assets involved in day-to-day running of the company

Unpaid amounts that can be used to fund company assets, like increasing capital.

How easily an asset can be bought or sold quickly & how it quickly generates cash.

Total liabilities = total equity + total liabilities; a fundamental accounting principle.

Inability to pay debts when due, due to insufficient liquid assets.

Inability to pay debts when due, even after selling all assets.

High net income doesn't guarantee high profitability. Profitability also depends on the capital invested by shareholders.

High revenue doesn't automatically translate to high profitability. Net income also needs to be considered in the calculation of profitability.

A company's financing structure (debt vs. equity) impacts profitability, influencing taxable income and ultimately impacting tax payments.

Debt can lower taxable income, reducing tax obligations, and can also be used to fund long-term assets (machinery, buildings).

The income statement's two sides (revenues and expenses) must always balance, with the difference being the net income.

Assets, on the balance sheet, are ordered by their liquidity from least liquid (e.g., property, plant, and equipment) to most liquid (e.g., cash).

Liabilities are ordered by their due date from those due immediately to those due in the distant future (e.g., long-term debt).

Equity is composed of capital, reserves (accumulated profits), profits or losses, investment grants, and provisions.

Different equity components have different origins and roles, reflecting various contributions to the company.

Net income (or net profit) is the final profit amount after all expenses are subtracted from total revenue, including taxes and interest.