{"id":6399,"date":"2026-05-15T11:54:47","date_gmt":"2026-05-15T09:54:47","guid":{"rendered":"https:\/\/tulipemedia.com\/?p=6399"},"modified":"2026-05-15T11:56:24","modified_gmt":"2026-05-15T09:56:24","slug":"exercice-compte-de-resultat-sig-caf","status":"publish","type":"post","link":"https:\/\/tulipemedia.com\/zh\/exercice-compte-de-resultat-sig-caf\/","title":{"rendered":"\u6848\u4f8b\u7814\u7a76\uff1a\u6309\u6027\u8d28\u548c\u529f\u80fd\u5212\u5206\u7684\u635f\u76ca\u8868\uff08\u5305\u62ec\u8425\u4e1a\u6536\u5165\u548c\u73b0\u91d1\u6d41\u91cf\uff09"},"content":{"rendered":"<p>\u73b0\u5728\u6211\u4eec\u5df2\u7ecf\u53d6\u5f97\u4e86\u826f\u597d\u7684\u8fdb\u5c55 <a href=\"https:\/\/tulipemedia.com\/zh\/cours-gestion-entreprise\/\">\u5546\u4e1a\u7ba1\u7406\u4e0e\u91d1\u878d\u8bfe\u7a0b\uff08\u8bfe\u7a0b\u5927\u7eb2\u8bf7\u70b9\u51fb\u6b64\u5904\u67e5\u770b\uff09<\/a>, \u6211\u5efa\u8bae\u4f60\u505a\u4e00\u4e2a\u5b8c\u6574\u7684\u4fee\u6b63\u7ec3\u4e60\uff0c\u4e13\u95e8\u9488\u5bf9\u635f\u76ca\u8868\uff08\u6309\u6027\u8d28\u548c\u529f\u80fd\uff09\u4ee5\u53ca\u4e2d\u95f4\u7ba1\u7406\u4f59\u989d\u3002.<\/p>\n<p>\u7406\u89e3\u635f\u76ca\u8868\u662f\u4efb\u4f55\u7ba1\u7406\u8bfe\u7a0b\u7684\u57fa\u7840\u7ec4\u6210\u90e8\u5206\u3002\u7136\u800c\uff0c\u8bb8\u591a\u5b66\u751f\u96be\u4ee5\u6e05\u695a\u5730\u7406\u89e3\u6cd5\u56fd\u4f1a\u8ba1\u51c6\u5219\uff08GAAP\uff09\u8981\u6c42\u7684\u57fa\u4e8e\u6027\u8d28\u7684\u635f\u76ca\u8868\u4e0e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u91c7\u7528\u7684\u57fa\u4e8e\u529f\u80fd\u7684\u635f\u76ca\u8868\u4e4b\u95f4\u7684\u8054\u7cfb\u3002.<\/p>\n<p>\u672c\u7ec3\u4e60\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5b8c\u6574\u7684\u5b9e\u8df5\u6848\u4f8b\u7814\u7a76\u4f9b\u60a8\u7ec3\u4e60\uff1a15 \u4e2a\u95ee\u9898\uff0c6 \u4e2a\u90e8\u5206\uff0c\u4e00\u4e2a\u5171\u540c\u7684\u4e3b\u9898\uff08\u4e00\u5bb6\u865a\u6784\u7684\u624b\u5de5\u997c\u5e72\u5382\uff0cL&#039;Atelier du Go\u00fbt\uff09\uff0c\u4ee5\u53ca\u4e00\u4e2a\u9010\u6b65\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u89e3\u91ca\u4e86\u6bcf\u4e00\u6761\u63a8\u7406\u601d\u8def\u3002.<\/p>\n<p>\u8be5\u8ba1\u5212\u5305\u62ec\uff1a\u751f\u4ea7\u6d41\u7a0b\u91cd\u5efa\u3001\u6210\u672c\u4ef7\u683c\u8ba1\u7b97\u3001\u4e24\u4e2a\u635f\u76ca\u8d26\u6237\u7684\u6784\u5efa\u3001\u4e2d\u95f4\u7ba1\u7406\u4f59\u989d\uff08SIG\uff09\u3001\u4e24\u79cd\u65b9\u6cd5\u7684\u81ea\u7b79\u8d44\u91d1\u80fd\u529b\uff08CAF\uff09\u4ee5\u53ca\u6bd4\u7387\u7ee9\u6548\u5206\u6790\u3002.<\/p>\n<p>\u60a8\u53ef\u4ee5\u72ec\u7acb\u5b8c\u6210\u6b64\u7ec3\u4e60\u5927\u7ea6\u9700\u8981 75 \u5206\u949f\uff0c\u6216\u8005\u76f4\u63a5\u67e5\u770b\u7b54\u6848\u5c06\u5176\u4f5c\u4e3a\u590d\u4e60\u8f85\u52a9\u5de5\u5177\u3002.<\/p>\n<p><!-- ============================================================\n     EXERCICE : L'ATELIER DU GO\u00dbT \u2014 VERSION ENRICHIE\n     Compte de r\u00e9sultat par nature, par fonction, SIG et CAF\n     ============================================================ --><\/p>\n<div style=\"font-family: Georgia, 'Times New Roman', serif; max-width: 820px; margin: 0 auto; line-height: 1.6; color: #2c3e50;\">\n<h2 style=\"border-bottom: 3px solid #8b5a3c; padding-bottom: 10px; color: #5d3a1f;\">\n    \u7ec3\u4e60\u2014\u2014\u5473\u89c9\u5de5\u4f5c\u574a<br \/>\n  <\/h2>\n<p style=\"font-style: italic; color: #7a6a5d; margin-top: -5px;\">\n    \u6309\u6027\u8d28\u3001\u529f\u80fd\u3001\u4e2d\u95f4\u7ba1\u7406\u4f59\u989d\u548c\u73b0\u91d1\u6d41\u91cf\u7f16\u5236\u7684\u635f\u76ca\u8868\n  <\/p>\n<p>  <!-- L\u00c9GENDE DIFFICULT\u00c9 --><\/p>\n<div style=\"background-color: #f0e9df; padding: 10px 15px; margin: 15px 0; border-radius: 4px; font-size: 0.92em;\">\n    <strong>\u96be\u5ea6\u7b49\u7ea7\uff1a<\/strong> \u2605 \u76f4\u63a5\u5e94\u7528 | \u2605\u2605 \u63a8\u7406 | \u2605\u2605\u2605 \u5206\u6790\/\u7efc\u5408\n  <\/div>\n<p>  <!-- CONTEXTE --><\/p>\n<div style=\"background-color: #fdf7f0; border-left: 4px solid #8b5a3c; padding: 15px 20px; margin: 20px 0; border-radius: 4px;\">\n<p style=\"margin: 0;\"><strong>\u8bed\u5883 -<\/strong> L&#039;Atelier du Go\u00fbt \u662f\u4e00\u5bb6\u624b\u5de5\u997c\u5e72\u5de5\u5382\uff0c\u751f\u4ea7\u76d2\u88c5\u9ad8\u6863\u997c\u5e72\uff08\u542b\u5e72\u679c\u548c\u9ed1\u5de7\u514b\u529b\u7684\u9165\u997c\uff09\u3002\u516c\u53f8\u8bbe\u6709\u751f\u4ea7\u56e2\u961f\u3001\u5c0f\u578b\u9500\u552e\u56e2\u961f\u548c\u884c\u653f\u90e8\u95e8\u3002\u60a8\u7684\u804c\u8d23\u662f\u91cd\u5efa\u672c\u8d22\u5e74\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u7f16\u5236\u4e24\u79cd\u683c\u5f0f\uff08\u6309\u6027\u8d28\u548c\u6309\u529f\u80fd\uff09\u7684\u635f\u76ca\u8868\uff0c\u5e76\u5206\u6790\u4e1a\u7ee9\u3002.<\/p>\n<\/p><\/div>\n<p><strong>\u4e00\u76d2\u997c\u5e72\u7684\u552e\u4ef7\uff1a<\/strong> 22 \u20ac<\/p>\n<p>  <!-- TABLEAU MP --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u6bcf\u7bb1\u539f\u6750\u6599\u6d88\u8017\u91cf<\/h3>\n<p style=\"font-size: 0.95em; color: #6c6c6c;\">\n    \u80a1\u7968\u4ee5\u2026\u2026\u8868\u793a <em>\u76d2\u88c5\u7b49\u6548\u7269<\/em> \uff08\u5236\u4f5c\u6307\u5b9a\u6570\u91cf\u76d2\u5b50\u6240\u9700\u7684\u6750\u6599\u91cf\uff09\u3002.\n  <\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0; box-shadow: 0 1px 3px rgba(0,0,0,0.1);\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 12px; border: 1px solid #6e4730;\">\u539f\u6599<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u6bcf\u76d2\u4ef7\u683c\uff08\u6b27\u5143\uff09<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u521d\u59cb\u5e93\u5b58<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u6700\u7ec8\u5e93\u5b58<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u6709\u673aT55\u9762\u7c89<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">0,80<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 400<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">2 100<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">PDO\u9ec4\u6cb9<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1,20<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">850<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">650<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u8517\u7cd6+\u9999\u8349<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">0,40<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 100<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 450<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u9ed1\u5de7\u514b\u529b 70 %<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1,10<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">700<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">950<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- DONN\u00c9ES D'ACTIVIT\u00c9 --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u6210\u54c1\u4ea7\u91cf\u548c\u5e93\u5b58<\/h3>\n<ul style=\"background-color: #fdf7f0; padding: 15px 35px; border-radius: 4px;\">\n<li>\u7ec3\u4e60\u7684\u5236\u4f5c\uff1a <strong>14,000 \u4e2a\u76d2\u5b50<\/strong><\/li>\n<li>\u6210\u54c1\u5305\u88c5\u76d2\u521d\u59cb\u5e93\u5b58\uff1a <strong>1800\u4e2a\u5355\u4f4d<\/strong><\/li>\n<li>\u6210\u54c1\u5305\u88c5\u76d2\u7684\u6700\u7ec8\u5e93\u5b58\uff1a <strong>2600\u4e2a\u5355\u4f4d<\/strong><\/li>\n<\/ul>\n<p>  <!-- CHARGES DE PERSONNEL VENTIL\u00c9ES --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u4eba\u5458\u6210\u672c\uff08\u5e74\u5ea6\u603b\u5de5\u8d44\uff09<\/h3>\n<p>\u793e\u4f1a\u8d39\u7528\u4ee3\u8868 <strong>45 %<\/strong> \u603b\u5de5\u8d44\u3002.<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 600px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u529f\u80fd<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u603b\u85aa\u8d44\uff08\u6b27\u5143\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u751f\u4ea7\u4eba\u5458\uff08\u8f66\u95f4\uff09<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">52 000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u9500\u552e\u4eba\u5458<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">28 000<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u884c\u653f\u4eba\u5458<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">18 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- AUTRES CHARGES EXTERNES --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u672c\u8d22\u653f\u5e74\u5ea6\u7684\u5176\u4ed6\u5916\u90e8\u652f\u51fa<\/h3>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u81ea\u7136<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u91d1\u989d\uff08\u6b27\u5143\uff09<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u4efb\u52a1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u5de5\u4f5c\u5ba4\u51fa\u79df<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">14 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u751f\u4ea7<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u80fd\u6e90\uff08\u7814\u8ba8\u4f1a\uff09<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">6 200<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u751f\u4ea7<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u9500\u552e\u8fd0\u8f93<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">4 800<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u5546\u4e1a\u7684<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u5e7f\u544a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">5 500<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u5546\u4e1a\u7684<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u4f1a\u8ba1\u5e08\u8d39\u7528<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">3 500<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u884c\u653f<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u529e\u516c\u7528\u54c1<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 200<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u884c\u653f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- IMMOBILISATIONS ET AMORTISSEMENTS --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u56fa\u5b9a\u8d44\u4ea7\u548c\u6298\u65e7<\/h3>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u56fa\u5b9a<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u6536\u8d2d\u4ef7\u503c\uff08\u6b27\u5143\uff09<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u6298\u65e7\u671f<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u4efb\u52a1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u5bf9\u6d41\u70e4\u7bb1<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">95 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">20\u5e74<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u751f\u4ea7<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u5546\u7528\u8f66\u8f86<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">18 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">5\u5e74<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u5546\u4e1a\u7684<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u8ba1\u7b97\u673a\u786c\u4ef6<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">6 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">3\u5e74<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u884c\u653f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- AUTRES INFOS --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u672c\u8d22\u653f\u5e74\u5ea6\u7684\u5176\u4ed6\u4e1a\u52a1<\/h3>\n<ul style=\"background-color: #fdf7f0; padding: 15px 35px; border-radius: 4px;\">\n<li>\u8d22\u653f\u5e74\u5ea6\u672b\u51fa\u552e\u5bf9\u6d41\u70e4\u7bb1\uff084\u5e74\u524d\u8d2d\u7f6e\uff09 <strong>82 000 \u20ac<\/strong><\/li>\n<li>\u8d37\u6b3e\u5229\u606f\u8d39\u7528\uff1a\u672a\u507f\u8fd8\u672c\u91d1 <strong>24 000 \u20ac<\/strong>, \uff0c \u901f\u5ea6 <strong>4,5 %<\/strong><\/li>\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff1a <strong>35 %<\/strong><\/li>\n<\/ul>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 1 : RECONSTITUTION DES FLUX\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e00\u90e8\u5206\u2014\u2014\u91cd\u6784\u6d41\u7a0b <span style=\"font-size:0.85em;\">\u2605<\/span><\/h3>\n<p>  <!-- Q1 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>1.<\/strong> \u786e\u5b9a\u672c\u6b21\u6d3b\u52a8\u4e2d\u5b9e\u9645\u552e\u51fa\u7684\u76d2\u5b50\u6570\u91cf\u4ee5\u53ca\u6210\u54c1\u5e93\u5b58\u7684\u53d8\u5316\uff08\u4ee5\u5355\u4f4d\u8ba1\uff09\u3002.<\/p>\n<p>\u552e\u51fa\u76d2\u6570\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u5355\u4f4d\n    <\/p>\n<p>\u4ea7\u6210\u54c1\u5e93\u5b58\u53d8\u52a8\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u5355\u4f4d\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q2 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>2.<\/strong> \u8ba1\u7b97\u672c\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u5165\u3002\u5e93\u5b58\u4ea7\u54c1\u7684\u4f30\u503c\u5c06\u5728\u7b2c\u4e94\u9898\u4e2d\u8ba8\u8bba\u3002.<\/p>\n<p>\u6536\u5165\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q3 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>3.<\/strong> \u91cd\u65b0\u8ba1\u7b97\u672c\u8d22\u653f\u5e74\u5ea6\u539f\u6750\u6599\u91c7\u8d2d\u603b\u989d\u3002.<\/p>\n<p>\u539f\u6750\u6599\u91c7\u8d2d\uff1a<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q4 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>4.<\/strong> \u8ba1\u7b97\u539f\u6750\u6599\u5e93\u5b58\u7684\u53d8\u5316\uff08PCG \u60ef\u4f8b\uff1a\u671f\u521d\u5e93\u5b58 - \u671f\u672b\u5e93\u5b58\uff09\u3002.<\/p>\n<p>\u539f\u6750\u6599\u5e93\u5b58\u53d8\u5316\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 2 : CO\u00dbT DE REVIENT DE PRODUCTION\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e8c\u90e8\u5206\u2014\u2014\u751f\u4ea7\u6210\u672c <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q5 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>5.<\/strong> \u5229\u7528\u79ef\u5206\u8ba1\u7b97\u4e00\u76d2\u997c\u5e72\u7684\u603b\u6210\u672c\u4ef7\u3002 <em>\u72ec\u4e00\u65e0\u4e8c<\/em> \u751f\u4ea7\u6210\u672c\u5305\u62ec\uff1a\u539f\u6750\u6599\u3001\u751f\u4ea7\u4eba\u5de5\u3001\u5176\u4ed6\u5916\u90e8\u751f\u4ea7\u6210\u672c\u548c\u751f\u4ea7\u6298\u65e7\u3002\u63a8\u65ad\u5e93\u5b58\u4ea7\u54c1\u7684\u4ef7\u503c\u3002.<\/p>\n<p>\u5355\u4f4d\u6210\u672c\u4ef7\u683c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u50a8\u5b58\u4ea7\u91cf\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 3 : COMPTE DE R\u00c9SULTAT PAR NATURE\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e09\u90e8\u5206\u2014\u2014\u6309\u6027\u8d28\u5212\u5206\u7684\u635f\u76ca\u8868 <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q6 --><\/p>\n<div style=\"margin: 25px 0; background-color: #fdf7f0; padding: 20px; border-radius: 6px; border: 1px solid #e0d0b8;\">\n<p><strong>6.<\/strong> \u8bf7\u6309\u4ee5\u4e0b\u9879\u76ee\u7f16\u5236\u635f\u76ca\u8868\u3002.<\/p>\n<p>\u5df2\u552e\u51fa\u4ea7\u54c1\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>+ \u50a8\u5b58\u4ea7\u91cf\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u7ec3\u4e60\u7ed3\u679c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u539f\u6750\u6599\u6d88\u8017\uff08\u91c7\u8d2d + SI-SF \u53d8\u66f4\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u5176\u4ed6\u5916\u90e8\u8d39\u7528\uff08\u603b\u8ba1\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u9644\u52a0\u503c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u4eba\u5458\u6210\u672c\uff08\u5305\u62ec\u6240\u6709\u804c\u80fd\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u603b\u8425\u4e1a\u76c8\u4f59\uff08EBE\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u6298\u65e7\u6d25\u8d34\uff08\u603b\u8ba1\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u8fd0\u884c\u7ed3\u679c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u8d22\u52a1\u8d39\u7528\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u7a0e\u524d\u5229\u6da6\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u00b1 \u975e\u7ecf\u5e38\u6027\u7ed3\u679c\uff08\u5904\u7f6e\u65f6\u7684\u8d44\u672c\u6536\u76ca\u6216\u635f\u5931\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u7a0e\u524d\u7ed3\u679c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u6700\u7ec8\u7ed3\u679c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 4 : COMPTE DE R\u00c9SULTAT PAR FONCTION\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u56db\u90e8\u5206\u2014\u2014\u6309\u804c\u80fd\u5212\u5206\u7684\u635f\u76ca\u8868 <span style=\"font-size:0.85em;\">\u2605\u2605\u2605<\/span><\/h3>\n<p style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; font-size: 0.95em;\">\n    <strong>\u65b9\u6cd5\u8bba\u63d0\u9192\uff1a<\/strong> \u6309\u804c\u80fd\u5217\u62a5\uff08\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\/\u82f1\u7f8e\u51c6\u5219\uff09\u65f6\uff0c\u8d39\u7528\u6839\u636e\u5176\u804c\u80fd\u8fdb\u884c\u91cd\u65b0\u5206\u7c7b\u3002 <em>\u76ee\u7684\u5730<\/em> \uff08\u751f\u4ea7\u3001\u5546\u4e1a\u3001\u884c\u653f\uff09\u5e76\u4e14\u4e0d\u518d\u6309\u7167\u4ed6\u4eec\u7684\u89c4\u5b9a\u6267\u884c <em>\u81ea\u7136<\/em>. \u9500\u552e\u6210\u672c\uff08CPV\uff09\u5305\u62ec\u4e0e\u5b9e\u9645\u552e\u51fa\u7684\u5355\u4f4d\u76f8\u5173\u7684\u6240\u6709\u751f\u4ea7\u6210\u672c\u3002.\n  <\/p>\n<p>  <!-- Q7 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>7.<\/strong> \u6839\u636e\u5355\u4f4d\u751f\u4ea7\u6210\u672c\u548c\u552e\u51fa\u7684\u7bb1\u6570\u8ba1\u7b97\u9500\u552e\u6210\u672c\uff08CPV\uff09\u3002.<\/p>\n<p>\u9500\u552e\u6210\u672c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q8 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>8.<\/strong> \u8ba1\u7b97\u5546\u4e1a\u548c\u884c\u653f\u8d39\u7528\u603b\u989d\uff08\u96c6\u56e2\u4eba\u5458+\u5176\u4ed6\u5916\u90e8\u8d39\u7528+\u5404\u9879\u804c\u80fd\u7684\u6298\u65e7\uff09\u3002.<\/p>\n<p>\u5546\u4e1a\u8d39\u7528\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u7ba1\u7406\u8d39\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q9 --><\/p>\n<div style=\"margin: 25px 0; background-color: #fdf7f0; padding: 20px; border-radius: 6px; border: 1px solid #e0d0b8;\">\n<p><strong>9.<\/strong> \u6309\u804c\u80fd\u7f16\u5236\u635f\u76ca\u8868\uff0c\u76f4\u81f3\u5f97\u51fa\u8425\u4e1a\u5229\u6da6\u3002.<\/p>\n<p>\u6536\u5165\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u4ea7\u54c1\u9500\u552e\u6210\u672c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u6bdb\u5229\u7387\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u5546\u4e1a\u8d39\u7528\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u7ba1\u7406\u8d39\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u8fd0\u884c\u7ed3\u679c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q10 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>10.<\/strong> \u9a8c\u8bc1\u51fd\u6570\u7684\u8fd0\u884c\u7ed3\u679c\u4e0e\u81ea\u7136\u754c\u83b7\u5f97\u7684\u7ed3\u679c\u662f\u5426\u76f8\u540c\u3002\u89e3\u91ca\u8fd9\u79cd\u7b49\u4ef7\u5173\u7cfb\u7684\u7531\u6765\uff08\u63d0\u793a\uff1a\u8003\u8651\u5b58\u50a8\u4ea7\u91cf\u4e0eCPV\u7684\u4f5c\u7528\uff09\u3002.<\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 100px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 5 : CESSION ET CAF\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e94\u90e8\u5206\u2014\u2014\u8f6c\u79fb\u548c\u81ea\u7b79\u8d44\u91d1\u80fd\u529b <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q11 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>11.<\/strong> \u8ba1\u7b97\u5904\u7f6e\u5f53\u65e5\u5bf9\u6d41\u70e4\u7bb1\u7684\u8d26\u9762\u51c0\u503c\uff0c\u7136\u540e\u8ba1\u7b97\u5b9e\u73b0\u7684\u8d44\u672c\u6536\u76ca\uff08\u6216\u635f\u5931\uff09\u3002.<\/p>\n<p>\u51c0\u8d26\u9762\u4ef7\u503c\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u5904\u7f6e\u8d44\u4ea7\u6240\u5f97\u7684\u8d44\u672c\u6536\u76ca\uff08\u6216\u635f\u5931\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q12 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>12.<\/strong> \u4f7f\u7528\u52a0\u6cd5\uff08\u4ece\u51c0\u5229\u6da6\u8ba1\u7b97\uff09\u548c\u51cf\u6cd5\uff08\u4ece EBITDA \u8ba1\u7b97\uff09\u5206\u522b\u8ba1\u7b97\u672c\u5e74\u5ea6\u7684\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf (CFO)\u3002\u4e24\u79cd\u65b9\u6cd5\u7684\u7ed3\u679c\u5e94\u8be5\u76f8\u540c\u3002.<\/p>\n<p>CAF\uff08\u52a0\u6cd5\u6cd5\uff1a\u51c0\u6536\u5165+\u5206\u914d-\u5904\u7f6e\u8d44\u672c\u6536\u76ca\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>CAF\uff08\u51cf\u6cd5\uff1aEBITDA \u2013 \u8d22\u52a1\u8d39\u7528 \u2013 \u5f53\u671f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 6 : ANALYSE DE LA PERFORMANCE\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u516d\u90e8\u5206\u2014\u2014\u7ee9\u6548\u5206\u6790 <span style=\"font-size:0.85em;\">\u2605\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q13 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>13.<\/strong> \u8ba1\u7b97\u4e0b\u5217\u6bd4\u7387\uff0c\u5e76\u7528\u4e24\u4e09\u53e5\u8bdd\u5bf9\u6bcf\u4e2a\u6bd4\u7387\u8fdb\u884c\u8bc4\u8bba\u3002.<\/p>\n<p>\u6bdb\u5229\u7387\uff08\u6bdb\u5229\u6da6\/\u8425\u4e1a\u6536\u5165\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u589e\u52a0\u503c\u7387\uff08VA \/ \u751f\u4ea7\u7387\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>EBITDA \u5229\u6da6\u7387\uff08EBITDA \/ \u6536\u5165\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u4eba\u5458\u6210\u672c\u5360\u589e\u52a0\u503c\u7684\u6bd4\u91cd\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u51c0\u5229\u6da6\u7387\uff08\u51c0\u5229\u6da6\/\u8425\u4e1a\u6536\u5165\uff09\uff1a<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q14 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>14.<\/strong> \u603b\u7ed3\uff1a\u4ece\u81ea\u7136\u89d2\u5ea6\u6765\u770b\uff0c\u8fd9\u79cd\u5448\u73b0\u65b9\u5f0f\u80fd\u6559\u4f1a\u4f60\u54ea\u4e9b\u4f60\u4ece\u529f\u80fd\u89d2\u5ea6\u65e0\u6cd5\u770b\u5230\u7684\u4e1c\u897f\uff08\u53cd\u4e4b\u4ea6\u7136\uff09\uff1f\u5b83\u4eec\u5404\u81ea\u80fd\u4e3aL&#039;Atelier du Go\u00fbt\u7684\u9886\u5bfc\u8005\u5e26\u6765\u54ea\u4e9b\u7ba1\u7406\u4e0a\u7684\u597d\u5904\uff1f <em>\uff084\u81f36\u884c\uff09<\/em><\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 130px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<p>  <!-- Q15 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>15.<\/strong> \u6839\u636e\u6240\u5f97\u6bd4\u7387\uff0c\u786e\u5b9a <strong>\u4e24\u4e2a\u4f18\u5148\u884c\u52a8\u6760\u6746<\/strong> \u4f60\u4f1a\u5411\u7ecf\u7406\u63d0\u51fa\u54ea\u4e9b\u5efa\u8bae\u6765\u63d0\u9ad8L&#039;Atelier du Go\u00fbt\u672a\u6765\u7684\u76c8\u5229\u80fd\u529b\uff1f\u8bf7\u7528\u6570\u636e\u8bba\u8bc1\u4f60\u7684\u9009\u62e9\u3002. <em>\uff085\u81f38\u884c\uff09<\/em><\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 160px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<p>  <!-- PIED DE PAGE --><\/p>\n<p style=\"font-size: 0.88em; color: #7a6a5d; margin-top: 40px; padding-top: 15px; border-top: 1px solid #d4c4b0; font-style: italic;\">\n    \u672c\u7ec3\u4e60\u539f\u8bbe\u8ba1\u4e8e\u7ba1\u7406\u4f1a\u8ba1\u4e0e\u8d22\u52a1\u5206\u6790\u8bfe\u7a0b\uff08\u672c\u79d1\u4e09\u5e74\u7ea7\/\u5546\u5b66\u9662\uff09\u3002\u9884\u8ba1\u7528\u65f6\uff1a75\u5206\u949f\u3002.\n  <\/p>\n<\/div>\n<p><!-- ============================================================\n     FIN DE L'EXERCICE\n     ============================================================ --><\/p>\n<p><!-- ============================================================\n     CORRIG\u00c9 D\u00c9TAILL\u00c9 : L'ATELIER DU GO\u00dbT\n     Avec explications p\u00e9dagogiques pour d\u00e9butants\n     ============================================================ --><\/p>\n<div style=\"font-family: Georgia, 'Times New Roman', serif; max-width: 820px; margin: 0 auto; line-height: 1.6; color: #2c3e50;\">\n<h2 style=\"border-bottom: 3px solid #8b5a3c; padding-bottom: 10px; color: #5d3a1f;\">\n    \u8be6\u7ec6\u7b54\u6848\u89e3\u6790\u2014\u2014\u5473\u89c9\u5de5\u4f5c\u574a<br \/>\n  <\/h2>\n<p style=\"font-style: italic; color: #7a6a5d; margin-top: -5px;\">\n    \u6240\u6709\u6b65\u9aa4\u7684\u8be6\u7ec6\u89e3\u91ca\uff0c\u4ee5\u4fbf\u5145\u5206\u7406\u89e3\u903b\u8f91\u3002\n  <\/p>\n<p>  <!-- AVANT-PROPOS P\u00c9DAGOGIQUE --><\/p>\n<div style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 15px 20px; margin: 25px 0; border-radius: 4px;\">\n<p style=\"margin: 0 0 10px 0;\"><strong>\ud83d\udca1 \u5f00\u59cb\u4e4b\u524d\u2014\u2014\u4e00\u822c\u903b\u8f91<\/strong><\/p>\n<p style=\"margin: 0;\">\u635f\u76ca\u8868\u6c47\u603b\u4e86\u4e00\u5e74\u5185\u7684\u6240\u6709\u4ea4\u6613\u3002\u635f\u76ca\u8868\u6709\u4e24\u79cd\u683c\u5f0f\uff1a<\/p>\n<ul style=\"margin: 10px 0 0 0;\">\n<li><strong>\u81ea\u7136<\/strong> \uff08\u6cd5\u56fd\u6807\u51c6PCG\uff09\uff1a\u8f7d\u8377\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5206\u7c7b <em>\u5b83\u4eec\u662f\u4ec0\u4e48<\/em> \uff08\u6750\u6599\u3001\u4eba\u5458\u3001\u6298\u65e7\u7b49\uff09\u3002\u8fd9\u6709\u52a9\u4e8e\u7406\u89e3\u2026\u2026 <em>\u6210\u672c\u7ed3\u6784<\/em>.<\/li>\n<li><strong>\u6309\u529f\u80fd<\/strong> \uff08\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff09\uff1a\u8d39\u7528\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5206\u7c7b <em>\u5b83\u4eec\u6709\u4ec0\u4e48\u7528\u9014\uff1f<\/em> \uff08\u751f\u4ea7\u3001\u9500\u552e\u3001\u7ba1\u7406\uff09\u3002\u8fd9\u6709\u52a9\u4e8e\u7406\u89e3 <em>\u4ef7\u503c\u521b\u9020\u6216\u6d88\u8d39\u7684\u573a\u6240<\/em>.<\/li>\n<\/ul>\n<p style=\"margin: 10px 0 0 0;\">\u4e24\u8005\u90fd\u4e0d\u53ef\u907f\u514d\u5730\u4f1a\u7ed9\u51fa\u7b54\u6848\u3002 <strong>\u76f8\u540c\u7684\u51c0\u7ed3\u679c<\/strong> \u2014\u2014\u8fd9\u53ea\u662f\u5448\u73b0\u76f8\u540c\u6570\u636e\u7684\u4e24\u79cd\u65b9\u5f0f\u3002.<\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 1 \u2014 RECONSTITUTION DES FLUX\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e00\u90e8\u5206\u2014\u2014\u91cd\u6784\u6d41\u7a0b<\/h3>\n<p>  <!-- Q1 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 1 \u2014 \u552e\u51fa\u7684\u76d2\u5b50\u6570\u91cf\u548c\u5e93\u5b58\u53d8\u5316<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong><\/p>\n<p style=\"margin: 0;\">\u751f\u4ea7\u7eb8\u7bb1\u65f6\uff0c\u53ef\u80fd\u4f1a\u51fa\u73b0\u4e09\u79cd\u60c5\u51b5\uff1a\u4e00\u5f00\u59cb\u5c31\u6709\u5e93\u5b58\uff0c\u65b0\u751f\u4ea7\u7684\u7eb8\u7bb1\uff0c\u4ee5\u53ca\u6700\u540e\u5269\u4f59\u7684\u7eb8\u7bb1\u3002\u6211\u4eec\u76ee\u524d\u7684\u60c5\u51b5\u662f\u2026\u2026 <em>\u5356<\/em>, \u8fd9\u5c31\u662f\u516c\u53f8\u7ed9\u51fa\u7684\u7b54\u590d\u3002\u6240\u4ee5\uff1a<\/p>\n<p style=\"margin: 8px 0 0 0; text-align: center; font-family: 'Courier New', monospace; background: white; padding: 8px; border-radius: 3px;\">\u9500\u552e\u989d = \u671f\u521d\u5e93\u5b58 + \u751f\u4ea7\u91cf \u2212 \u671f\u672b\u5e93\u5b58<\/p>\n<\/p><\/div>\n<p><strong>\u5e94\u7528 \uff1a<\/strong><\/p>\n<ul>\n<li>\u521d\u59cb\u5e93\u5b58\uff1a1800\u76d2<\/li>\n<li>\u4ea7\u91cf\uff1a14,000\u76d2<\/li>\n<li>\u6700\u7ec8\u5e93\u5b58\uff1a2600\u76d2<\/li>\n<\/ul>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u552e\u51fa\u76d2\u6570 = 1800 + 14000 \u2212 2600 = <strong>13,200 \u5355\u4f4d<\/strong><br \/>\n      \u5e93\u5b58\u53d8\u52a8 PF = \u671f\u672b\u5e93\u5b58 \u2212 \u671f\u521d\u5e93\u5b58 = 2,600 \u2212 1,800 = <strong>+800\u4e2a\u5355\u4f4d<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u6ce8\u610f\uff1a\u5e93\u5b58\u53d8\u52a8\u4e3a\u6b63\u503c\uff0c\u56e0\u4e3a\u5e93\u5b58\u589e\u52a0\u4e86\u3002\u516c\u53f8\u751f\u4ea7\u7684\u5546\u54c1\u8d85\u8fc7\u4e86\u9500\u552e\u7684\u5546\u54c1\u2014\u2014\u5269\u4f59\u5546\u54c1\u7559\u5728\u4e86\u5e93\u5b58\u4e2d\u3002\u6211\u4eec\u9a6c\u4e0a\u5c31\u4f1a\u660e\u767d\u8fd9\u4e3a\u4ec0\u4e48\u91cd\u8981\u3002.<\/em><\/p>\n<\/p><\/div>\n<p>  <!-- Q2 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 2 \u2014 \u6536\u5165<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u2014 \u6536\u5165\u662f\u6307\u9500\u552e\u6240\u5f97\u7684\u91d1\u989d\u3002\u53ea\u9700\u5c06\u9500\u552e\u6570\u91cf\u4e58\u4ee5\u552e\u4ef7\u5373\u53ef\u3002.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      CA = 13,200 \u7bb1 \u00d7 22 \u6b27\u5143 = <strong>290 400 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q3 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 3 \u2014 \u539f\u6750\u6599\u91c7\u8d2d<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong><\/p>\n<p style=\"margin: 0;\">\u4e0e\u6210\u54c1\u5305\u88c5\u76d2\u76f8\u540c\u7684\u903b\u8f91\uff0c\u4f46\u5e94\u7528\u4e8e\u539f\u6750\u6599\u3002\u5df2\u7ecf\u53d1\u751f\u7684\u4e8b\u60c5 <em>\u6d88\u8017<\/em> \u751f\u4ea7\u91cf = \u671f\u521d\u8fdb\u8d27\u91cf + \u91c7\u8d2d\u91cf \u2212 \u671f\u672b\u8fdb\u8d27\u91cf\u3002\u56e0\u6b64\uff0c\u53cd\u8fc7\u6765\u8ba1\u7b97\uff1a<\/p>\n<p style=\"margin: 8px 0 0 0; text-align: center; font-family: 'Courier New', monospace; background: white; padding: 8px; border-radius: 3px;\">\u91c7\u8d2d\u989d = \u6d88\u8017\u91cf + \uff08\u671f\u672b\u5e93\u5b58 - \u671f\u521d\u5e93\u5b58\uff09<\/p>\n<\/p><\/div>\n<p><strong>\u6b65\u9aa4 1\uff1a\u8ba1\u7b97 MP \u6d88\u8017\u91cf\uff08\u4ee5\u4ef7\u503c\u8ba1\uff09<\/strong><\/p>\n<p>\u751f\u4ea7\u4e00\u4e2a\u76d2\u5b50\u6240\u9700\u7684\u6210\u672c\u4e0e\u8868\u683c\u4e2d\u6240\u793a\u7684\u6210\u672c\u5b8c\u5168\u4e00\u81f4\uff1a<\/p>\n<ul>\n<li>0,80 + 1,20 + 0,40 + 1,10 = <strong>\u6bcf\u7bb1\u79c1\u4fe1\u6536\u8d39 3.50 \u6b27\u5143<\/strong><\/li>\n<li>\u751f\u4ea714,000\u4e2a\u76d2\u5b50\uff1a14,000 \u00d7 3.50 = <strong>49 000 \u20ac<\/strong><\/li>\n<\/ul>\n<p><strong>\u7b2c\u4e8c\u6b65\uff1a\u539f\u6750\u6599\u5e93\u5b58\u4f30\u503c<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 700px; margin: 10px 0;\">\n<thead>\n<tr style=\"background-color: #d4c4b0;\">\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: left;\">\u4e8b\u60c5<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: center;\">\u4ef7\u683c \u00d7 SI<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: center;\">\u4ef7\u683c \u00d7 SF<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u9762\u7c89<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.80 \u00d7 1400 = 1120 \u6b27\u5143<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.80 \u00d7 2100 = 1680 \u6b27\u5143<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u9ec4\u6cb9<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.20 \u00d7 850 = 1,020 \u6b27\u5143<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.20 \u00d7 650 = 780 \u6b27\u5143<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u7cd6<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.40 \u00d7 1100 = 440 \u6b27\u5143<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.40 \u00d7 1450 = 580 \u6b27\u5143<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u5de7\u514b\u529b<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.10 \u00d7 700 = 770 \u6b27\u5143<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.10 \u00d7 950 = 1,045 \u6b27\u5143<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\"><strong>\u5168\u90e8\u7684<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\"><strong>3 350 \u20ac<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\"><strong>4 085 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u6b65\u9aa4\u4e09\uff1a\u8ba1\u7b97\u8d2d\u4e70\u91cf<\/strong><\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u91c7\u8d2d\u989d = 49,000 + (4,085 \u2212 3,350) = 49,000 + 735 = <strong>49 735 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q4 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 4 \u2014 \u539f\u6750\u6599\u5e93\u5b58\u53d8\u5316<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u2014 \u5728\u6cd5\u56fd\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\u4e2d\uff0c\u60ef\u4f8b\u662f <strong>SI \u2212 SF<\/strong> \uff08\u800c\u4e0d\u662fSF-SI\uff09\u3002\u5f53\u80a1\u7968 <em>\u589e\u52a0<\/em>, \u53d8\u5316\u662f <em>\u6d88\u6781\u7684<\/em> \u5e76\u5230\u6765 <em>\u51cf\u5c11<\/em> \u6210\u672c\u5728\u4e8e\uff08\u56e0\u4e3a\u6211\u4eec\u50a8\u5b58\u4e86\u800c\u4e0d\u662f\u6d88\u8017\u4e86\uff09\u3002\u8fd9\u542c\u8d77\u6765\u6709\u6096\u5e38\u7406\uff0c\u4f46\u8fd9\u5c31\u662f\u89c4\u5f8b\u3002.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u53d8\u5316\u91cf = 3350 \u2212 4085 = <strong>-735\u6b27\u5143<\/strong>\n    <\/p>\n<p><strong>\u786e\u8ba4 \uff1a<\/strong> \u6d88\u8d39\u989d = \u8d2d\u4e70\u989d + \u627e\u96f6 = 49,735 + (-735) = \u20ac49,000 \u2713 \uff08\u4e0e Q3 \u7684\u6b65\u9aa4 1 \u4e00\u81f4\uff09<\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 2 \u2014 CO\u00dbT DE REVIENT\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e8c\u90e8\u5206\u2014\u2014\u751f\u4ea7\u6210\u672c<\/h3>\n<p>  <!-- Q5 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 5 \u2014 \u5355\u4f4d\u6210\u672c\u4ef7\u683c\u548c\u5e93\u5b58\u4ea7\u91cf<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u63a8\u7406\u2014\u2014\u5173\u952e\u70b9<\/strong><\/p>\n<p style=\"margin: 0;\">\u76d2\u5b50\u7684\u6210\u672c\u4ef7\u4e0d\u5305\u542b <strong>\u751f\u4ea7\u6210\u672c<\/strong>. \u6211\u4eec\u4e0d\u8ba1\u5165\u4e0e\u9500\u552e\u548c\u7ba1\u7406\u76f8\u5173\u7684\u4e00\u5207\u8d39\u7528\uff1a\u8fd9\u4e9b\u8d39\u7528\u5c06\u5728\u5176\u4ed6\u5730\u65b9\u8ba1\u5165\u3002.<\/p>\n<p style=\"margin: 8px 0 0 0;\">\u8fd9\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a <em>\u50a8\u5b58\u4ea7\u54c1<\/em> \uff08\u6700\u540e\u5269\u4e0b\u7684800\u4e2a\u672a\u552e\u51fa\u7684\u7bb1\u5b50\uff09\u5fc5\u987b\u6309\u5176\u4ef7\u503c\u4f30\u4ef7\u3002 <em>\u771f\u7684<\/em> \u5236\u9020\u6210\u672c\u2014\u2014\u4e0d\u662f\u5305\u62ec\u5e7f\u544a\u8d39\u6216\u4f1a\u8ba1\u8d39\u7528\u5728\u5185\u7684\u865a\u9ad8\u6210\u672c\u3002.<\/p>\n<\/p><\/div>\n<p><strong>\u751f\u4ea7\u6210\u672c\u5305\u62ec\uff1a<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 600px; margin: 10px 0;\">\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u539f\u6750\u6599\u6d88\u8017<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">49 000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u751f\u4ea7\u4eba\u5458\uff0852,000 \u00d7 1.45\uff09<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">75 400 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u5de5\u4f5c\u5ba4\u79df\u91d1 + \u80fd\u6e90\u8d39\uff0814,000 + 6,200\uff09<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">20 200 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u7a91\u7089\u6298\u65e7\uff0895,000 \/ 20\uff09<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">4 750 \u20ac<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\"><strong>\u603b\u751f\u4ea7\u6210\u672c<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\"><strong>149 350 \u20ac<\/strong><\/td>\n<\/tr>\n<\/table>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u5355\u4f4d\u6210\u672c\u4ef7 = 149,350 \u6b27\u5143 \/ 14,000 \u7bb1 = <strong>\u6bcf\u76d2 10.668 \u6b27\u5143<\/strong><br \/>\n      \u5e93\u5b58\u4ea7\u91cf = 800 \u76d2 \u00d7 10.668 \u6b27\u5143 = <strong>8 534,29 \u20ac<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u6559\u80b2\u6027\u8bf4\u660e\uff1a\u6700\u7ec8\u5e93\u5b58\u4e2d\u7684 800 \u7bb1\u786e\u5b9e\u662f <em>\u5236\u9020<\/em> \u5728\u8d22\u653f\u5e74\u5ea6\u5185\u3002\u5982\u679c\u6211\u4eec\u4e0d\u5bf9\u5176\u8fdb\u884c\u4f30\u503c\uff0c\u5c31\u4f1a\u5c06\u6240\u6709\u751f\u4ea7\u6210\u672c\u5206\u914d\u5230\u4ec5\u552e\u51fa\u7684 13,200 \u76d2\u4ea7\u54c1\u4e0a\u2014\u2014\u8fd9\u5c06\u4f4e\u4f30\u5229\u6da6\u3002\u5e93\u5b58\u751f\u4ea7\u662f <strong>\u4e2d\u548c\u6027\u7684\u5199\u4f5c<\/strong> \u672a\u552e\u51fa\u5305\u88c5\u76d2\u7684\u751f\u4ea7\u6210\u672c\u3002.<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 3 \u2014 PAR NATURE\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e09\u90e8\u5206\u2014\u2014\u6309\u6027\u8d28\u5212\u5206\u7684\u635f\u76ca\u8868<\/h3>\n<p>  <!-- Q6 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 6 \u2014 \u81ea\u7136\u8d26\u6237\u7684\u6784\u5efa<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u6211\u4eec\u4ece\u4e0a\u5230\u4e0b\uff08\u603b\u4ea7\u91cf\uff09\uff0c\u6bcf\u4e00\u6b65\u90fd\u6263\u9664\u4e00\u7c7b\u8d39\u7528\u3002\u6bcf\u4e00\u6761\u4e2d\u95f4\u7ebf\u90fd\u662f\u4e00\u4e2a <em>\u4e2d\u95f4\u7ba1\u7406\u5e73\u8861<\/em> \uff08SIG\uff09\u63ed\u793a\u4e86\u6027\u80fd\u7684\u4e00\u4e2a\u65b9\u9762\u3002.<\/p>\n<\/p><\/div>\n<p><strong>\u8377\u8f7d\u521d\u6b65\u8ba1\u7b97\uff1a<\/strong><\/p>\n<ul>\n<li>\u4eba\u5458\u603b\u6210\u672c\uff1a\uff0852,000 + 28,000 + 18,000\uff09\u00d7 1.45 = 98,000 \u00d7 1.45 = <strong>142 100 \u20ac<\/strong><\/li>\n<li>\u5176\u4ed6\u5916\u90e8\u8d39\u7528\uff1a14,000 + 6,200 + 4,800 + 5,500 + 3,500 + 1,200 = <strong>35 200 \u20ac<\/strong><\/li>\n<li>\u6298\u65e7\u6d25\u8d34\uff1a4,750 + 3,600 + 2,000 = <strong>10 350 \u20ac<\/strong> &nbsp;<em>\uff08\u70e4\u7bb1 95,000\/20 + \u8f66\u8f86 18,000\/5 + \u4fe1\u606f 6,000\/3\uff09<\/em><\/li>\n<li>\u8d22\u52a1\u8d39\u7528\uff1a24,000 \u00d7 4.5 % = <strong>1 080 \u20ac<\/strong><\/li>\n<li>\u5904\u7f6e\u8d44\u672c\u6536\u76ca\uff1a\u5c06\u5728\u7b2c 11 \u5b63\u5ea6\u8ba1\u7b97\uff0c\u6211\u4eec\u91c7\u53d6 <strong>+6 000 \u20ac<\/strong> \u6b64\u5904\uff08\u8be6\u60c5\u8bf7\u53c2\u89c1\u95ee\u989811\uff09<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 20px 0; box-shadow: 0 1px 4px rgba(0,0,0,0.08);\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u5de5\u4f5c<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: right;\">\u91d1\u989d\uff08\u6b27\u5143\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u4ea7\u54c1\u5df2\u552e\u51fa<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">290 400,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">+ \u50a8\u5b58\u7684\u751f\u4ea7<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">8 534,29<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u7ec3\u4e60\u7684\u5236\u4f5c<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">298 934,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- MP\u7684\u6d88\u8017<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">49 000,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u5176\u4ed6\u5916\u90e8\u8d39\u7528<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">35 200,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u9644\u52a0\u503c<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">214 734,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u4eba\u5458\u6210\u672c<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">142 100,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= EBE\uff08\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff09<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">72 634,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u6298\u65e7\u6d25\u8d34<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">10 350,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u8425\u4e1a\u5229\u6da6<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">62 284,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u8d22\u52a1\u8d39\u7528<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">1 080,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u7a0e\u524d\u5229\u6da6<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">61 204,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">+ \u975e\u7ecf\u5e38\u6027\u6536\u76ca\uff08\u8d44\u672c\u5229\u5f97\uff09<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">6 000,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u7a0e\u524d\u5229\u6da6<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">67 204,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u4f01\u4e1a\u6240\u5f97\u7a0e (35 %)<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">23 521,50<\/td>\n<\/tr>\n<tr style=\"background: #8b5a3c; color: white; font-weight: bold;\">\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730;\">= \u51c0\u7ed3\u679c<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730; text-align: right;\">43 682,79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u9605\u8bfbGIS\uff1a <strong>\u9644\u52a0\u4ef7\u503c<\/strong> \u8861\u91cf\u516c\u53f8\u521b\u9020\u7684\u8d22\u5bcc\uff08\u751f\u4ea7 - \u5916\u90e8\u6d88\u8d39\uff09\u3002\u2019<strong>\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6<\/strong> \u5b83\u8861\u91cf\u7684\u662f\u7eaf\u7cb9\u7684\u8fd0\u8425\u7ee9\u6548\uff0c\u4e0e\u6295\u8d44\uff08\u6298\u65e7\uff09\u548c\u878d\u8d44\uff08\u5229\u606f\uff09\u653f\u7b56\u65e0\u5173\u3002 <strong>\u7ecf\u8425\u6210\u679c<\/strong> \u5b83\u5305\u542b\u4e86\u8d44\u672c\u7684\u635f\u8017\u3002 <strong>\u5f53\u524d\u7ed3\u679c<\/strong> \u589e\u52a0\u4e86\u8d22\u52a1\u5c42\u9762\u3002 <strong>\u51c0\u7ed3\u679c<\/strong> \u5f52\u6839\u7ed3\u5e95\uff0c\u8fd9\u53d6\u51b3\u4e8e\u516c\u53f8\u81ea\u8eab\u3002.<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 4 \u2014 PAR FONCTION\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u56db\u90e8\u5206\u2014\u2014\u6309\u804c\u80fd\u5212\u5206\u7684\u635f\u76ca\u8868<\/h3>\n<p>  <!-- Q7 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 7 \u2014 \u9500\u552e\u6210\u672c (CPV)<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u2014 CPV \u6307\u7684\u662f\u5236\u9020\u6210\u672c\u3002 <em>\u4ec5\u552e\u51fa\u76d2\u88c5\u4ea7\u54c1<\/em> \uff0813,200\uff0c\u800c\u4e0d\u662f 14,000\uff09\u3002\u5b83\u4eec\u7684\u4ef7\u503c\u6309 Q5 \u4e2d\u8ba1\u7b97\u7684\u5355\u4f4d\u6210\u672c\u8ba1\u7b97\u3002.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      CPV = 13,200 \u00d7 \u20ac10.668 = <strong>140 815,71 \u20ac<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u6838\u5b9e\uff1a\u603b\u751f\u4ea7\u6210\u672c = CPV + \u5e93\u5b58\u751f\u4ea7\u6210\u672c = 140,815.71 + 8,534.29 = \u20ac149,350 \u2713<\/em><\/p>\n<\/p><\/div>\n<p>  <!-- Q8 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 8 \u2014 \u5546\u4e1a\u548c\u884c\u653f\u8d39\u7528<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u6211\u4eec\u4e3a\u6bcf\u4e2a\u529f\u80fd\u5206\u7ec4\u3002 <em>\u5168\u90e8<\/em> \u76f8\u5173\u8d39\u7528\uff1a\u4eba\u5458\u8d39\u7528 + \u5916\u90e8\u8d39\u7528 + \u804c\u80fd\u6298\u65e7\u3002.<\/p>\n<\/p><\/div>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 700px; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #d4c4b0;\">\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: left;\">\u6210\u5206<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: right;\">\u5546\u4e1a\u7684<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: right;\">\u884c\u653f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u4eba\u5458 \u00d7 1.45<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">40 600 \u20ac<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">26 100 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u5916\u90e8\u8d39\u7528<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">10 300 \u20ac<br \/><span style=\"font-size:0.85em;\">(4 800 + 5 500)<\/span><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">4 700 \u20ac<br \/><span style=\"font-size:0.85em;\">(3 500 + 1 200)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u6298\u65e7<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">3 600 \u20ac<br \/><span style=\"font-size:0.85em;\">\uff08\u8f66\u8f86\uff09<\/span><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">2 000 \u20ac<br \/><span style=\"font-size:0.85em;\">\uff08\u8ba1\u7b97\u673a\u8bbe\u5907\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u5168\u90e8\u7684<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">54 500 \u20ac<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">32 800 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>  <!-- Q9 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 9 \u2014 \u6309\u529f\u80fd\u7f16\u5236\u635f\u76ca\u8868<\/h4>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 15px 0; box-shadow: 0 1px 4px rgba(0,0,0,0.08);\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u5de5\u4f5c<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: right;\">\u91d1\u989d\uff08\u6b27\u5143\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u6536\u5165<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">290 400,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u5df2\u552e\u4ea7\u54c1\u7684\u6210\u672c<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">140 815,71<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u6bdb\u5229\u6da6<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">149 584,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u5546\u4e1a\u8d39\u7528<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">54 500,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u884c\u653f\u8d39\u7528<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">32 800,00<\/td>\n<\/tr>\n<tr style=\"background: #8b5a3c; color: white; font-weight: bold;\">\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730;\">= \u8425\u4e1a\u5229\u6da6<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730; text-align: right;\">62 284,29<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>  <!-- Q10 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 10 \u2014 \u548c\u89e3\uff1a\u4e3a\u4ec0\u4e48\u4e24\u8005\u4f1a\u5f97\u51fa\u76f8\u540c\u7684\u7ed3\u679c\uff1f<\/h4>\n<p>\u6211\u4eec\u53ef\u4ee5\u6e05\u695a\u5730\u770b\u5230\u5b83\u3002 <strong>62 284,29 \u20ac<\/strong> \u4e24\u79cd\u8868\u8ff0\u65b9\u5f0f\u90fd\u6210\u7acb\u3002\u4ee5\u4e0b\u662f\u8be5\u7b49\u5f0f\u5728\u6570\u5b66\u4e0a\u6210\u7acb\u7684\u539f\u56e0\uff1a<\/p>\n<div style=\"background: #f5f5f5; padding: 15px; border-radius: 5px; font-family: 'Courier New', monospace; font-size: 0.95em; margin: 15px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\u81ea\u7136\u800c\u7136\uff1a<\/strong><\/p>\n<p style=\"margin: 0 0 4px 0;\">\u7559\u5b58\u6536\u76ca = \uff08\u6536\u5165 + \u5e93\u5b58\u4ea7\u54c1\uff09 - \u751f\u4ea7\u6210\u672c - \u9500\u552e\u8d39\u7528 - \u7ba1\u7406\u8d39\u7528<\/p>\n<p style=\"margin: 12px 0 8px 0;\"><strong>\u91d1\u5b50 \uff1a<\/strong> \u751f\u4ea7\u6210\u672c = \u6210\u672c\u73b0\u503c + \u5e93\u5b58\u4ea7\u91cf<\/p>\n<p style=\"margin: 12px 0 8px 0;\"><strong>\u6240\u4ee5\uff0c\u901a\u8fc7\u66ff\u6362\uff1a<\/strong><\/p>\n<p style=\"margin: 0;\">RE = CA + \u5e93\u5b58\u4ea7\u91cf \u2212 (CPV + \u5e93\u5b58\u4ea7\u91cf) \u2212 \u5546\u4e1a\u6210\u672c \u2212 \u7ba1\u7406\u6210\u672c<\/p>\n<p style=\"margin: 4px 0 0 0;\">RE = CA \u2212 CPV \u2212 \u5546\u4e1a\u8d39\u7528 \u2212 \u7ba1\u7406\u8d39\u7528 \u2190 <strong>\u6309\u529f\u80fd<\/strong> \u2713<\/p>\n<\/p><\/div>\n<p style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 12px 18px; border-radius: 4px;\">\n      \ud83d\udca1 <strong>\u6838\u5fc3\u601d\u60f3\uff1a<\/strong> \u5b58\u50a8\u751f\u4ea7\u548cCPV\u626e\u6f14\u7740\u5bf9\u79f0\u7684\u89d2\u8272\u3002\u5b58\u50a8\u751f\u4ea7 <em>\u6d88\u9664<\/em> \u672a\u552e\u51fa\u5305\u88c5\u76d2\u7684\u6210\u672c\u81ea\u7136\u4e0d\u8ba1\u5165\u8d26\u76ee\u3002CPV \u4e5f\u4e0d\u5305\u542b\u8fd9\u4e9b\u6210\u672c\u3002 <em>\u4fdd\u7559<\/em> \u8d26\u6237\u6309\u529f\u80fd\u7ec6\u5206\uff0c\u663e\u793a\u4e86\u552e\u51fa\u76d2\u5b50\u7684\u6210\u672c\u3002\u7ed3\u679c\u76f8\u540c\uff0c\u4f46\u8def\u5f84\u6709\u4e24\u79cd\u3002.\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 5 \u2014 CESSION ET CAF\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u4e94\u90e8\u5206\u2014\u2014\u4efb\u52a1\u548c CAF<\/h3>\n<p>  <!-- Q11 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 11 \u2014 \u51fa\u552e\u70e4\u7bb1\u7684\u8d44\u672c\u6536\u76ca<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong> \u2014 \u5f53\u8d44\u4ea7\u51fa\u552e\u65f6\uff0c <em>\u83b7\u5f97\u7684\u5956\u54c1<\/em> \u4ed6\u7684 <em>\u51c0\u8d26\u9762\u4ef7\u503c<\/em> \uff08VNC\uff09\uff0c\u5373\u8003\u8651\u5230\u5df2\u7ecf\u89c2\u5bdf\u5230\u7684\u635f\u8017\uff08\u6298\u65e7\uff09\u540e\uff0c\u5b83\u5728\u8d26\u9762\u4e0a\u4ecd\u7136\u6709\u7684\u4ef7\u503c\u3002.<\/p>\n<\/p><\/div>\n<ul>\n<li>\u6536\u8d2d\u4ef7\u683c\uff1a95,000\u6b27\u5143<\/li>\n<li>\u5e74\u5ea6\u62e8\u6b3e\uff1a95,000 \/ 20 = 4,750 \u6b27\u5143\/\u5e74<\/li>\n<li>\u6301\u67094\u5e74\u2192\u7d2f\u8ba1\u6298\u65e7=4\u00d74,750=19,000\u6b27\u5143<\/li>\n<\/ul>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      VNC = 95,000 \u2212 19,000 = <strong>76 000 \u20ac<\/strong><br \/>\n      \u8d44\u672c\u5229\u5f97 = \u552e\u4ef7 \u2212 \u8d26\u9762\u51c0\u503c = 82,000 \u2212 76,000 = <strong>+6 000 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q12 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 12 \u2014 \u81ea\u7b79\u8d44\u91d1\u80fd\u529b<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u7406\u7531<\/strong><\/p>\n<p style=\"margin: 0;\">CAF \u6307\u6807\u8861\u91cf\u7684\u662f\u2026\u2026 <em>\u6f5c\u5728\u73b0\u91d1<\/em> \u8be5\u6d3b\u52a8\u4ea7\u751f\u7684\u6536\u76ca\u3002\u5b83\u4e0e\u51c0\u6536\u5165\u7684\u533a\u522b\u5728\u4e8e\u4e24\u9879\u8c03\u6574\uff1a<\/p>\n<ul style=\"margin: 8px 0 0 0;\">\n<li>\u5728 <em>\u52a0\u4e0a\u5206\u914d\u989d<\/em> \uff1a\u4ed6\u4eec\u51cf\u5c11\u4e86\u635f\u5931\uff0c\u4f46\u5e76\u6ca1\u6709\u9020\u6210\u73b0\u91d1\u6d41\u51fa\uff08\u8fd9\u662f\u635f\u8017\u7684\u4f1a\u8ba1\u5206\u5f55\uff09\u3002.<\/li>\n<li>\u5728 <em>\u4ece\u9500\u552e\u4e2d\u63d0\u53d6\u8d44\u672c\u6536\u76ca<\/em> \u5b83\u63d0\u9ad8\u4e86\u7ed3\u679c\uff0c\u4f46\u8fd9\u662f\u4e00\u79cd\u7279\u6b8a\u64cd\u4f5c\uff0c\u5e76\u975e\u6b63\u5e38\u64cd\u4f5c\u7684\u7ed3\u679c\u3002.<\/li>\n<\/ul><\/div>\n<p><strong>\u65b9\u6cd5\u4e00\u2014\u2014\u52a0\u6cd5\uff08\u6839\u636e\u6700\u7ec8\u7ed3\u679c\uff09\uff1a<\/strong><\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      CIF = 43,682.79 + 10,350 \u2212 6,000 = <strong>48 032,79 \u20ac<\/strong>\n    <\/p>\n<p><strong>\u65b9\u6cd5\u4e8c\u2014\u2014\u51cf\u6cd5\uff08\u4ece EBITDA \u4e2d\u6263\u9664\uff09\uff1a<\/strong><\/p>\n<p style=\"margin-bottom: 4px;\">\u6211\u4eec\u9996\u5148\u8ba1\u7b97 EBITDA\uff08\u5176\u4e2d\u5df2\u5254\u9664\u6298\u65e7\u548c\u644a\u9500\uff09\uff0c\u7136\u540e\u6263\u9664\u8d22\u52a1\u8d39\u7528\u548c\u5f53\u671f\u5229\u6da6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u6ce8\u610f\uff1a\u8fd9\u91cc\u6211\u4eec\u4f7f\u7528\u7684\u662f\u5229\u6da6\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002 <em>\u6d41\u5229<\/em>, \uff0c\u800c\u4e0d\u662f\u603b\u7684IS\u2014\u2014\u56e0\u4e3a\u8d44\u672c\u6536\u76ca\uff08\u53ca\u5176IS\u4e3a6,000 \u00d7 35 % = 2,100\u6b27\u5143\uff09\u88ab\u6392\u9664\u5728\u5916\u3002.<\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u5f53\u524d IS = 61,204.29 \u00d7 35 % = \u20ac21,421.50<br \/>\n      CIF = 72,634.29 \u2212 1,080 \u2212 21,421.50 = <strong>48 032,79 \u20ac<\/strong> \u2713\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u6b63\u5982\u9884\u671f\uff0c\u4e24\u79cd\u65b9\u6cd5\u7684\u7ed3\u679c\u4e00\u81f4\u3002\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\uff08CFO\uff09\u7ea6\u4e3a 4.8 \u4e07\u6b27\u5143\uff0c\u4ee3\u8868\u516c\u53f8\u7406\u8bba\u4e0a\u53ef\u4ee5\u7528\u4e8e\u81ea\u7b79\u8d44\u91d1\uff08\u507f\u8fd8\u8d37\u6b3e\u3001\u65b0\u6295\u8d44\u3001\u5206\u7ea2\uff09\u7684\u73b0\u91d1\u3002.<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 6 \u2014 ANALYSE\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u7b2c\u516d\u90e8\u5206\u2014\u2014\u7ee9\u6548\u5206\u6790<\/h3>\n<p>  <!-- Q13 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 13 \u2014 \u6bd4\u7387\u548c\u8bc4\u8bba<\/h4>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u6bd4\u7387<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: center;\">\u8ba1\u7b97<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: center;\">\u4ef7\u503c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u6bdb\u5229\u7387<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">149 584 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>51,5 %<\/strong><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u589e\u503c\u7387<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">214 734 \/ 298 934<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>71,8 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">EBITDA\u5229\u6da6\u7387<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">72 634 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>25,0 %<\/strong><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u4eba\u5458\u6210\u672c\u5bf9\u589e\u52a0\u503c\u7684\u6743\u91cd<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">142 100 \/ 214 734<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>66,2 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u51c0\u5229\u7387<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">43 683 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>15,0 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u8bc4\u8bba\uff1a<\/strong><\/p>\n<ul>\n<li><strong>\u6bdb\u5229\u7387\u4e3a 51.5 %<\/strong> \uff1a\u5728\u98df\u54c1\u884c\u4e1a\u4e2d\u975e\u5e38\u7a33\u5065\uff08\u884c\u4e1a\u5e73\u5747\u6c34\u5e73\u7ea6\u4e3a 30-35 %\uff09\u3002\u8fd9\u662f\u9ad8\u7aef\u5b9a\u4f4d\u7684\u6807\u5fd7\uff0c\u4f7f\u5176\u4ef7\u683c\u76f8\u5bf9\u4e8e\u539f\u6750\u6599\u6210\u672c\u800c\u8a00\u8f83\u9ad8\u3002.<\/li>\n<li><strong>\u589e\u503c\u7387\u4e3a 71.8 %<\/strong> \u516c\u53f8\u8f6c\u578b\u5e45\u5ea6\u5f88\u5927\uff0c\u5bf9\u5916\u90e8\u91c7\u8d2d\u7684\u4f9d\u8d56\u7a0b\u5ea6\u5f88\u4f4e\u2014\u2014\u8fd9\u4e0e\u5185\u90e8\u5316\u7684\u624b\u5de5\u751f\u4ea7\u6a21\u5f0f\u76f8\u7b26\u3002.<\/li>\n<li><strong>EBITDA\u5229\u6da6\u7387\u4e3a25 %<\/strong> \uff1a\u975e\u5e38\u597d\uff0c\u8fd9\u8868\u660e\u5728\u6295\u8d44\u548c\u8d22\u52a1\u5f71\u54cd\u4e4b\u524d\uff0c\u8fd0\u8425\u975e\u5e38\u6709\u5229\u53ef\u56fe\u3002.<\/li>\n<li><strong>FP \/ VA \u4e3a 66.2 %<\/strong> \u8fd9\u662f\u9700\u8981\u5bc6\u5207\u5173\u6ce8\u7684\u9886\u57df\u3002\u8d85\u8fc7\u4e09\u5206\u4e4b\u4e8c\u7684\u8d22\u5bcc\u90fd\u4ee5\u5de5\u8d44\u7684\u5f62\u5f0f\u88ab\u6d88\u8017\u6389\u4e86\u3002\u5bf9\u4e8e\u624b\u5de5\u827a\u4f01\u4e1a\u6216\u4e2d\u5c0f\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u5f88\u6b63\u5e38\uff08\u52b3\u52a8\u5bc6\u96c6\u578b\u4f01\u4e1a\uff09\uff0c\u4f46\u4e00\u65e6\u4e1a\u52a1\u4e0b\u6ed1\uff0c\u5b83\u4eec\u51e0\u4e4e\u6ca1\u6709\u56de\u65cb\u4f59\u5730\u3002.<\/li>\n<li><strong>\u51c0\u5229\u6da6\u7387\u4e3a 15 %<\/strong> \u6c34\u5e73\u975e\u5e38\u597d\uff0c\u8fd9\u9879\u6d3b\u52a8\u6709\u5229\u53ef\u56fe\uff0c\u800c\u4e14\u4fe1\u606f\u7cfb\u7edf\u5bf9\u7ed3\u679c\u6709\u5408\u7406\u7684\u5f71\u54cd\u3002.<\/li>\n<\/ul><\/div>\n<p>  <!-- Q14 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 14 \u2014 \u81ea\u7136\u4e0e\u529f\u80fd\uff1a\u5b83\u4eec\u5404\u81ea\u5e26\u6765\u4e86\u600e\u6837\u7684\u613f\u666f\uff1f<\/h4>\n<p>\u4e24\u79cd\u5c55\u793a\u65b9\u5f0f\u5f97\u51fa\u7684\u6700\u7ec8\u7ed3\u679c\u76f8\u540c\uff0c\u4f46\u5b83\u4eec\u8bb2\u8ff0\u7684\u662f\u4e24\u4e2a\u4e0d\u540c\u7684\u6545\u4e8b\uff1a<\/p>\n<table style=\"border-collapse: collapse; width: 100%; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #d4c4b0;\">\n<th style=\"padding: 10px; border: 1px solid #b89968; text-align: left;\">\u81ea\u7136\uff08PCG\uff09<\/th>\n<th style=\"padding: 10px; border: 1px solid #b89968; text-align: left;\">\u6309\u529f\u80fd\uff08\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #d4c4b0; vertical-align: top;\">\n            <strong>\u624b\u8868 \uff1a<\/strong> \u6210\u672c\u7ed3\u6784\uff08\u8c01\u6d88\u8017\u4e86\u4ec0\u4e48\uff1a\u539f\u6750\u6599\u3001\u5de5\u8d44\u3001\u6298\u65e7\u7b49\uff09<\/p>\n<p>            <strong>\u9002\u7528\u4e8e\uff1a<\/strong> \u4e0e\u4f9b\u5e94\u5546\u8c08\u5224\u3001\u7ba1\u7406\u5de5\u8d44\u3001\u4e86\u89e3\u5bf9\u539f\u6750\u6599\u7684\u4f9d\u8d56\u6027<\/p>\n<p>            <strong>\u96c6\u6210\u5730\u7406\u4fe1\u606f\u7cfb\u7edf\uff1a<\/strong> \u589e\u503c\u7a0e (VA)\u3001\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6 (EBITDA)\u3001\u8425\u4e1a\u6536\u5165 (EBITDA)\u2014\u2014\u8fd9\u4e9b\u6307\u6807\u5bf9\u4e8e\u9010\u6b65\u5206\u6790\u4ef7\u503c\u521b\u9020\u81f3\u5173\u91cd\u8981\u3002\n          <\/td>\n<td style=\"padding: 12px; border: 1px solid #d4c4b0; vertical-align: top;\">\n            <strong>\u624b\u8868 \uff1a<\/strong> \u8d44\u6e90\u6d88\u8017\u5730\u70b9\uff08\u8f66\u95f4\u3001\u9500\u552e\u3001\u884c\u653f\uff09<\/p>\n<p>            <strong>\u9002\u7528\u4e8e\uff1a<\/strong> \u534f\u8c03\u5404\u9879\u804c\u80fd\uff0c\u5224\u65ad\u5546\u4e1a\u6548\u76ca\uff0c\u8861\u91cf\u5de5\u4e1a\u6bdb\u5229\u7387<\/p>\n<p>            <strong>\u53ef\u8bfb\u6bdb\u5229\u7387\uff1a<\/strong> \u4f7f\u60a8\u80fd\u591f\u76f4\u63a5\u56de\u7b54\u00ab\u6211\u7684\u4ea7\u54c1\u662f\u5426\u76c8\u5229\uff1f\u00bb\u8fd9\u4e2a\u95ee\u9898\u3002\u00bb\n          <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>L&#039;Atelier du Go\u00fbt \u7ecf\u7406\u8868\u793a\uff1a<\/strong> \u8fd9\u79cd\u6f14\u793a\u65b9\u5f0f\u672c\u8eab\u5c31\u8ba9\u4ed6\u660e\u767d\uff0c <em>\u5458\u5de5\u6210\u672c\u603b\u8ba1142,100\u6b27\u5143<\/em> \u2014\u2014\u8fd9\u662f\u4ed6\u4e1a\u52a1\u9762\u4e34\u7684\u4e3b\u8981\u6311\u6218\u3002\u6309\u529f\u80fd\u8fdb\u884c\u6f14\u793a\u8ba9\u4ed6\u660e\u767d\uff0c <em>\u6bdb\u5229\u6da6\u4e3a 149,584 \u6b27\u5143<\/em>, \u4ed6\u82b1\u8d39\u7684\u65f6\u95f4 <em>\u5546\u4e1a\u7528\u9014 54,500 \u6b27\u5143<\/em> \u4e3a\u4e86\u4ea7\u751f\u8fd9\u4e00\u5229\u6da6\u7387\uff0c\u5b83\u53ef\u4ee5\u5c06\u6b64\u9500\u552e\u989d\/\u6bdb\u5229\u7387\u4e0e\u7ade\u4e89\u5bf9\u624b\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u5224\u65ad\u5176\u9500\u552e\u56e2\u961f\u7684\u6548\u7387\u3002.<\/p>\n<\/p><\/div>\n<p>  <!-- Q15 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u95ee\u9898 15 \u2014 \u4e24\u4e2a\u4f18\u5148\u6760\u6746<\/h4>\n<p><strong>\u6760\u67461\u2014\u2014\u901a\u8fc7\u9500\u91cf\u589e\u957f\u63d0\u9ad8\u8fd0\u8425\u6548\u7387<\/strong><\/p>\n<p>\u6bcf\u76d2\u6bdb\u5229\u6da6\u4e3a 22 \u2212 10.67 = 11.33 \u6b27\u5143\u3002\u9500\u552e\u548c\u7ba1\u7406\u8d39\u7528\uff0854,500 \u6b27\u5143 + 32,800 \u6b27\u5143 = 87,300 \u6b27\u5143\uff09\u4e3b\u8981 <em>\u56fa\u5b9a\u7684<\/em>. \u989d\u5916\u9500\u552e 1,000 \u76d2\u4ea7\u54c1\u5c06\u5e26\u6765\u7ea6 11,300 \u6b27\u5143\u7684\u989d\u5916\u6bdb\u5229\u6da6\uff0c\u800c\u65e0\u9700\u6309\u6bd4\u4f8b\u589e\u52a0\u8fd9\u4e9b\u6210\u672c\u3002. <strong>\u6295\u8d44\u9500\u552e<\/strong> \uff08\u4f8b\u5982\uff0c\u5c06\u5e7f\u544a\u9884\u7b97\u4ece 5,500 \u6b27\u5143\u589e\u52a0\u5230 12,000 \u6b27\u5143\uff09\u53ef\u80fd\u4f1a\u5f88\u5feb\u4ea7\u751f\u6295\u8d44\u56de\u62a5\u3002.<\/p>\n<p><strong>\u63aa\u65bd\u4e8c\u2014\u2014\u76d1\u63a7\u539f\u6750\u6599\u6210\u672c\uff0c\u5c24\u5176\u662f\u9ec4\u6cb9\u548c\u5de7\u514b\u529b\u7684\u6210\u672c<\/strong><\/p>\n<p>\u6bcf\u76d2\u539f\u6750\u6599\u6210\u672c\u4e3a 3.50 \u6b27\u5143\uff0c\u5176\u4e2d\u9ec4\u6cb9\uff081.20 \u6b27\u5143\uff09\u548c\u5de7\u514b\u529b\uff081.10 \u6b27\u5143\uff09\u5360\u539f\u6750\u6599\u6210\u672c\u7684 66%\uff0c\u5373\u6bcf\u5e74 32,200 \u6b27\u5143\u3002\u8fd9\u4e24\u79cd\u539f\u6599\u7684\u4ef7\u683c\u5386\u6765\u6ce2\u52a8\u8f83\u5927\uff08\u53d7\u56fd\u9645\u4ef7\u683c\u5f71\u54cd\uff09\u3002 <strong>\u8fdc\u671f\u8d2d\u4e70\u653f\u7b56<\/strong> \u4e0e\u4f9b\u5e94\u5546\u7b7e\u8ba2\u591a\u5e74\u534f\u8bae\u53ef\u4ee5\u786e\u4fdd\u5229\u6da6\u7387\u3002\u8fd9\u4e24\u9879\u4ef7\u683c\u6bcf\u589e\u52a0 10 \u4e2a %\uff0c\u6210\u672c\u5c06\u589e\u52a0\u7ea6 3,220 \u6b27\u5143\uff0c\u76f8\u5f53\u4e8e\u51c0\u5229\u6da6\u7684 7.4 \u4e2a %\u3002.<\/p>\n<p style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 12px 18px; border-radius: 4px; margin-top: 15px;\">\n      \ud83d\udca1 <strong>\u6982\u62ec\uff1a<\/strong> \u516c\u53f8\u8fd0\u8425\u72b6\u51b5\u826f\u597d\uff08\u51c0\u6536\u5165\/\u8425\u6536 = 15,160\uff09\uff0c\u6ca1\u6709\u9677\u5165\u56f0\u5883\u3002\u5404\u9879\u63aa\u65bd\u65e8\u5728\u2026\u2026 <em>\u5408\u5e76<\/em> \u8fd9\u662f\u4e00\u4e2a\u76c8\u5229\u7684\u6295\u8d44\u673a\u4f1a\uff0c\u800c\u975e\u626d\u8f6c\u5c40\u9762\u7684\u529e\u6cd5\u3002\u7ecf\u7406\u53ef\u4ee5\u653e\u5fc3\u5730\u8003\u8651\u5c06\u73b0\u91d1\u6d41\uff08\u7ea64.8\u4e07\u6b27\u5143\uff09\u518d\u6295\u8d44\u4e8e\u4e1a\u52a1\u589e\u957f\u3002.\n    <\/p>\n<\/p><\/div>\n<p>  <!-- PIED DE PAGE --><\/p>\n<p style=\"font-size: 0.88em; color: #7a6a5d; margin-top: 40px; padding-top: 15px; border-top: 1px solid #d4c4b0; font-style: italic;\">\n    \u00ab\u5473\u89c9\u5de5\u4f5c\u574a\u00bb\u7ec3\u4e60\u7684\u6559\u5b66\u7b54\u6848\u3002\u6240\u6709\u6570\u636e\u5747\u5df2\u6838\u5bf9\u548c\u8c03\u6574\u3002\u4e3b\u8981\u8c03\u6574\u9879\uff1a\u6309\u6027\u8d28\u5212\u5206\u7684\u8425\u4e1a\u5229\u6da6 = \u6309\u529f\u80fd\u5212\u5206\u7684\u8425\u4e1a\u5229\u6da6 = 62,284.29 \u6b27\u5143\uff1b\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\uff08CFO\uff09\u52a0\u6cd5\u6cd5 = \u51cf\u6cd5\u6cd5 = 48,032.79 \u6b27\u5143\u3002.\n  <\/p>\n<\/div>\n<p><!-- ============================================================\n     FIN DU CORRIG\u00c9\n     ============================================================ --><\/p>","protected":false},"excerpt":{"rendered":"<p>Maintenant que nous avons bien avanc\u00e9 dans le cours de gestion et finance d&rsquo;entreprise (dont vous retrouverez le sommaire ici), je vous propose de faire un exercice corrig\u00e9 complet consacr\u00e9 au compte de r\u00e9sultat (par nature et par fonction), ainsi qu&rsquo;aux soldes interm\u00e9diaires de gestion. Comprendre le compte de r\u00e9sultat est l&rsquo;un des passages oblig\u00e9s [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":6412,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[171],"class_list":["post-6399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance","tag-fondamentaux-de-la-gestion-dentreprise"],"_links":{"self":[{"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/posts\/6399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/comments?post=6399"}],"version-history":[{"count":3,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/posts\/6399\/revisions"}],"predecessor-version":[{"id":6411,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/posts\/6399\/revisions\/6411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/media\/6412"}],"wp:attachment":[{"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/media?parent=6399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/categories?post=6399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tulipemedia.com\/zh\/wp-json\/wp\/v2\/tags?post=6399"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}