Gestion juridique,
fiscale et sociale
UE 1 du DSCG


Édition 2017/2018
















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« Est également un délit de contrefaçon toute reproduction, représentation ou diffusion, par quelque moyen que ce soit, d'une œuvre de l'esprit en
violation des droits de l'auteur, tels qu'ils sont définis et réglementés par la loi.
La contrefaçon en France d'ouvrages publiés en France ou à l'étranger est punie de trois ans d'emprisonnement et de 300 000 euros d'amende. »
(art. L335-2 et L335-3 du code de la propriété intellectuelle).
 Chez le même éditeur :

Collection BTS
Processus, Management, Économie et droit

Collection Informatique
EBP, Excel, Access

Collection DCG/DSCG
Toutes les UE du DCG et du DSCG

Collection Tout-en-Tête
Formation continue, préparation aux concours

Collection Arrêt-Culture
Entreprenologie, Musique, Dissertation

Bon travail
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111)(+0+-,/'-..-2*.

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111)(+0+-,/'-..-2*.

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111)(+0+-,/'-..-2*.

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111)(+0+-,/'-..-2*.

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111)(+0+-,/'-..-2*.

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(1) En même temps que son refus d’agrément du cessionnaire proposé par le cédant, l’organe compétent peut, dans la notification
même de son refus, informer ce dernier qu’il lui propose un autre cessionnaire (ou actionnaire, ou tiers, ou la société elle-même).
Ce procédé permet de gagner du temps, mais en aucun cas il ne peut retirer au cédant la possibilité de revenir sur son intention
de céder ses actions.
(2) Le délai pour retirer l’offre doit être prévu dans les statuts.
(3) Si la procédure adoptée est conforme à la note (1) ci-dessus, cette décision sera prise en même temps que le refus d’agrément.
(4) L’actionnaire peut retirer son offre si les conditions de rachat ne lui conviennent pas.

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PHARMARAIN N N+1 N+2 N+3 N+4 N+5 N+6 N+7 N+8 N+9 N+10
Résultat avant imputation - 80 - 65 - 58 - 20 + 10 + 12 + 18 + 65 + 75 + 100 + 105
des déficits antérieurs
Imputation du déficit - 10 - 12 - 18 - 40
antérieur de l’exercice
N de 80
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de 65
Imputation du déficit - 35 - 23
antérieur de l’exercice N+2
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Imputation du déficit - 20
antérieur de l’exercice N+3
de 20
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imputation des déficits




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N N+1 N+2 N+3 N+4 N+5 N+6 N+7 N+8 N+9 N+10
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Résultat BRAIN + 20 + 25 + 40 + 25 + 15 + 10 + 30 + 35 + 38 + 40 + 40
Résultat d’ensemble
avant imputation déficit - 60 - 40 - 18 +5 + 25 + 22 + 48 + 100 + 113 +140 + 145
d’ensemble antérieur
Imputation du déficit
d’ensemble antérieur -5 - 25 - 22 -8
de l’exercice N de 60
Imputation du déficit
d’ensemble antérieur - 40
de l’exercice N+1 de 40
Imputation du déficit
d’ensemble antérieur - 18
de l’exercice N+2 de 18
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