{"id":2345,"date":"2024-09-09T13:13:13","date_gmt":"2024-09-09T17:13:13","guid":{"rendered":"https:\/\/entrepreneurship.gotothunderbay.ca\/le-plan-daffaires\/strategie-financiere\/etats-financiers-initiaux-et-anterieurs\/"},"modified":"2024-11-19T12:25:54","modified_gmt":"2024-11-19T16:25:54","slug":"etats-financiers-initiaux-et-anterieurs","status":"publish","type":"page","link":"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/etats-financiers-initiaux-et-anterieurs\/","title":{"rendered":"\u00c9tats financiers initiaux et ant\u00e9rieurs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2345\" class=\"elementor elementor-2345\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcee0d4 e-flex e-con-boxed e-con e-parent\" data-id=\"dcee0d4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6dde320 e-con-full e-flex e-con e-child\" data-id=\"6dde320\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7160d18 e-con-full side-menu e-flex e-con e-child\" data-id=\"7160d18\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8352f13 elementor-widget elementor-widget-heading\" data-id=\"8352f13\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Strat\u00e9gie financi\u00e8re<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afe04cb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"afe04cb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2373d61 eael-hamburger--none elementor-widget__width-inherit eael_simple_menu_hamburger_disable_selected_menu_no eael-simple-menu-hamburger-align-right elementor-widget elementor-widget-eael-simple-menu\" data-id=\"2373d61\" data-element_type=\"widget\" data-widget_type=\"eael-simple-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div data-hamburger-icon=\"&lt;svg aria-hidden=&quot;true&quot; 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Pour obtenir des mod\u00e8les gratuits sur les principaux \u00e9tats financiers dont nous discuterons, vous pouvez consulter le site de la Banque des entrepreneurs du Canada, <a href=\"https:\/\/www.bdc.ca\/en\/articles-tools\/entrepreneur-toolkit\/templates-business-guides\/financial-statements-template\" target=\"_blank\" rel=\"noopener\">BDC.<\/a><\/p><ul><li>Le premier \u00e9l\u00e9ment financier important que vous devez inclure est votre compte de r\u00e9sultats. Cet \u00e9tat d\u00e9crit vos revenus et d\u00e9penses totaux des activit\u00e9s ant\u00e9rieures. Il s\u2019agit d\u2019un excellent moyen d\u2019explorer les co\u00fbts qui pourraient \u00eatre trop \u00e9lev\u00e9s et d\u2019aider \u00e0 d\u00e9terminer la rentabilit\u00e9 actuelle de votre entreprise. Pour en savoir plus sur le compte de r\u00e9sultats, HubSpot propose une analyse <a href=\"https:\/\/blog.hubspot.com\/sales\/income-statement\" target=\"_blank\" rel=\"noopener\">d\u00e9taill\u00e9e du<\/a> <a href=\"https:\/\/blog.hubspot.com\/sales\/income-statement\">compte de r\u00e9sultat<\/a> (disponible en fran\u00e7ais lors de la cr\u00e9ation d\u2019un compte).<\/li><\/ul><ul><li>Le prochain \u00e9l\u00e9ment financier important que vous devez inclure est votre bilan, qui pr\u00e9sente vos actifs ou ce que votre entreprise poss\u00e8de actuellement, ainsi que la liste de toutes les dettes que vous avez et le montant total des capitaux propres que vous d\u00e9tenez dans l\u2019entreprise sous la forme d\u2019actions en circulation (si vous \u00eates constitu\u00e9 en soci\u00e9t\u00e9) et de b\u00e9n\u00e9fices non distribu\u00e9s. <a href=\"https:\/\/blog.hubspot.com\/sales\/balance-sheet\" target=\"_blank\" rel=\"noopener\">Le Guide du d\u00e9butant sur les bilans (hubspot.com)<\/a> (disponible en fran\u00e7ais lors de la cr\u00e9ation d\u2019un compte) est une excellente ressource pour en savoir plus sur le bilan.<\/li><\/ul><ul><li>Le relev\u00e9 des flux de tr\u00e9sorerie est probablement votre d\u00e9claration la plus importante pour une petite entreprise, car il indique la quantit\u00e9 de liquidit\u00e9s qui circule dans votre entreprise. La meilleure fa\u00e7on d\u2019appr\u00e9hender le relev\u00e9 des flux de tr\u00e9sorerie est de compter tous les endroits o\u00f9 les fonds entrent et sortent de votre entreprise et de comptabiliser les d\u00e9penses qui n\u2019impliquent pas de transactions en esp\u00e8ces (par exemple, les frais d\u2019amortissement et de d\u00e9pr\u00e9ciation) et de les r\u00e9int\u00e9grer. Pour en savoir plus sur les relev\u00e9s de flux de tr\u00e9sorerie, vous pouvez utiliser <a href=\"https:\/\/blog.hubspot.com\/sales\/cash-flow\" target=\"_blank\" rel=\"noopener\">le Guide en langage clair pour l\u2019\u00e9tat des flux de tr\u00e9sorerie (hubspot.com))<\/a> (disponible en fran\u00e7ais lors de la cr\u00e9ation d\u2019un compte).<\/li><\/ul><ul><li>L\u2019\u00e9tat des variations des capitaux propres est le dernier \u00e9tat financier principal, car il d\u00e9crit l\u2019augmentation ou la diminution de la section des capitaux propres du bilan. En r\u00e8gle g\u00e9n\u00e9rale, vous commencez par le total actuel des capitaux propres, puis vous ajoutez toutes les augmentations de vos capitaux propres, qu\u2019il s\u2019agisse du b\u00e9n\u00e9fice net, de l\u2019\u00e9mission de nouvelles actions ou d\u2019autres \u00e9l\u00e9ments susceptibles de les augmenter. Vous d\u00e9duisez ensuite toutes les transactions qui diminueraient vos capitaux propres, qu\u2019il s\u2019agisse du rachat d\u2019actions, de l\u2019\u00e9mission de dividendes ou de pertes nettes. Si vous \u00eates propri\u00e9taire, votre \u00e9tat des capitaux propres sera plut\u00f4t consid\u00e9r\u00e9 comme une variation des b\u00e9n\u00e9fices non distribu\u00e9s. Pour plus d\u2019informations, le document suivant, l<a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/equity-statement\/\" target=\"_blank\" rel=\"noopener\">a d\u00e9claration d\u2019\u00e9quit\u00e9 \u2014 D\u00e9finition, exemple, \u00e9l\u00e9ment expliqu\u00e9 (corporatefinanceinstitute.com) <\/a>(en anglais seulement) est une excellente source d\u2019information.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf2a91 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dbf2a91\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4721e16 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4721e16\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pr\u00e9c\u00e9dent<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3618d15 elementor-widget elementor-widget-heading\" data-id=\"3618d15\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/decrire-les-rentrees-de-fonds\/\">10B. D\u00e9crire les rentr\u00e9es de fonds <\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ee7d8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b2ee7d8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c17223 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9c17223\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Suivante<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09e16e4 elementor-widget elementor-widget-heading\" data-id=\"09e16e4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/projections-financieres\/\">10D. Projections financi\u00e8res <\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8ada0f elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e8ada0f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-feff830 e-con-full e-flex e-con e-child\" data-id=\"feff830\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9782b6f elementor-widget elementor-widget-heading\" data-id=\"9782b6f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Le menu du plan d'affaires<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ceb3fb4 e-grid e-con-full e-con e-child\" data-id=\"ceb3fb4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bdd2ee elementor-widget elementor-widget-text-editor\" data-id=\"2bdd2ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/le-schema-de-modele-daffaires-bmc\/\">Le Sch\u00e9ma de mod\u00e8le d\u2019affaires BMC<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/page-de-couverture\/\">Page de couverture<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/table-des-matieres\/\">Table des mati\u00e8res<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/resume-dentreprise\/\">R\u00e9sum\u00e9 d\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/introduction\/\">Introduction<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/profil-de-lentreprise\/\">Profil de l\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/analyse-de-lenvironnement\/\">Analyse de l\u2019environnement<\/a><\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9798b2e elementor-widget elementor-widget-text-editor\" data-id=\"9798b2e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol start=\"8\">\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/plan-de-marketing\/\">Plan de marketing<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-en-matiere-de-ressources-humaines\/\">Strat\u00e9gie en mati\u00e8re de ressources humaines<\/a><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/\">Strat\u00e9gie financi\u00e8re<\/a><\/li>\n<\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/plan-dexploitation\/\">Plan d\u2019exploitation<\/a><\/li><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/conclusion\/\">Conclusion<\/a><\/li><\/li>\n \t<li><a href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/annexe\/\">Annexe<\/a><\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Strat\u00e9gie financi\u00e8re 10A. Outflows of Cash 10B. Inflows of Cash 10C. Past Financial Statements 10D. Financial Projections 10E. Financial Ratios Humberger Toggle Menu 10C. \u00c9tats financiers initiaux et ant\u00e9rieurs Les \u00e9tats financiers initiaux et ant\u00e9rieurs constituent la section suivante, car ils d\u00e9crivent les \u00e9tats financiers actuels et ant\u00e9rieurs, ainsi que les pr\u00e9visions pour l\u2019avenir. Pour [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2339,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-2345","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9tats financiers initiaux et ant\u00e9rieurs - Entrepreneurship Centre<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/entrepreneurship.gotothunderbay.ca\/fr\/le-plan-daffaires\/strategie-financiere\/etats-financiers-initiaux-et-anterieurs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9tats financiers initiaux et ant\u00e9rieurs - Entrepreneurship Centre\" \/>\n<meta property=\"og:description\" content=\"Strat\u00e9gie financi\u00e8re 10A. Outflows of Cash 10B. Inflows of Cash 10C. Past Financial Statements 10D. Financial Projections 10E. Financial Ratios Humberger Toggle Menu 10C. \u00c9tats financiers initiaux et ant\u00e9rieurs Les \u00e9tats financiers initiaux et ant\u00e9rieurs constituent la section suivante, car ils d\u00e9crivent les \u00e9tats financiers actuels et ant\u00e9rieurs, ainsi que les pr\u00e9visions pour l\u2019avenir. 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Outflows of Cash 10B. Inflows of Cash 10C. Past Financial Statements 10D. Financial Projections 10E. Financial Ratios Humberger Toggle Menu 10C. \u00c9tats financiers initiaux et ant\u00e9rieurs Les \u00e9tats financiers initiaux et ant\u00e9rieurs constituent la section suivante, car ils d\u00e9crivent les \u00e9tats financiers actuels et ant\u00e9rieurs, ainsi que les pr\u00e9visions pour l\u2019avenir. 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