Echéanc Financement TVA /acha Marge Capital Loyer H.
T TVA Assuranc Loyer TTC
e H.T t e
05/02/2020 94 000,000 999,010 15 807,712 16 806,722 3 193,278 20 000,000
05/03/2020
05/04/2020 1 925,122 1 925,122 365,773 2 290,895
05/05/2020 1 075,086 850,036 1 925,122 365,773 2 290,895
05/06/2020 976,023 949,099 1 925,122 365,773 2 290,895
05/07/2020 963,740 961,382 1 925,122 365,773 2 290,895
05/08/2020 951,298 973,824 1 925,122 365,773 2 290,895
05/09/2020 938,695 986,427 1 925,122 365,773 2 290,895
05/10/2020 925,929 999,193 1 925,122 365,773 2 290,895
05/11/2020 912,998 1 012,124 1 925,122 365,773 2 290,895
05/12/2020 899,900 1 025,222 1 925,122 365,773 2 290,895
S/Total 10 567,801 23 565,019 34 132,820 6 485,234 40 618,054
2020
05/01/2021 886,632 1 038,490 1 925,122 365,773 2 290,895
05/02/2021 873,192 1 051,930 1 925,122 365,773 2 290,895
05/03/2021 859,578 1 065,544 1 925,122 365,773 2 290,895
05/04/2021 845,788 1 079,334 1 925,122 365,773 2 290,895
05/05/2021 831,820 1 093,302 1 925,122 365,773 2 290,895
05/06/2021 817,671 1 107,451 1 925,122 365,773 2 290,895
05/07/2021 803,338 1 121,784 1 925,122 365,773 2 290,895
05/08/2021 788,821 1 136,301 1 925,122 365,773 2 290,895
05/09/2021 774,115 1 151,007 1 925,122 365,773 2 290,895
05/10/2021 759,219 1 165,903 1 925,122 365,773 2 290,895
05/11/2021 744,130 1 180,992 1 925,122 365,773 2 290,895
05/12/2021 728,846 1 196,276 1 925,122 365,773 2 290,895
S/Total 9 713,150 13 388,314 23 101,464 4 389,276 27 490,740
2021
05/01/2022 713,364 1 211,758 1 925,122 365,773 2 290,895
05/02/2022 697,682 1 227,440 1 925,122 365,773 2 290,895
05/03/2022 681,797 1 243,325 1 925,122 365,773 2 290,895
05/04/2022 665,707 1 259,415 1 925,122 365,773 2 290,895
05/05/2022 649,408 1 275,714 1 925,122 365,773 2 290,895
05/06/2022 632,898 1 292,224 1 925,122 365,773 2 290,895
05/07/2022 616,174 1 308,948 1 925,122 365,773 2 290,895
05/08/2022 599,234 1 325,888 1 925,122 365,773 2 290,895
05/09/2022 582,075 1 343,047 1 925,122 365,773 2 290,895
05/10/2022 564,694 1 360,428 1 925,122 365,773 2 290,895
05/11/202 547,088 1 378,034 1 925,122 365,773 2 290,895
2
05/12/202 529,253 1 395,869 1 925,122 365,773 2 290,895
2
S/Total 7 479,374 15 622,090 23 101,464 4 389,276 27 490,740
2022
05/01/202 511,189 1 413,933 1 925,122 365,773 2 290,895
3
05/02/202 492,890 1 432,232 1 925,122 365,773 2 290,895
3
05/03/202 474,354 1 450,768 1 925,122 365,773 2 290,895
3
05/04/202 455,579 1 469,543 1 925,122 365,773 2 290,895
3
05/05/202 436,561 1 488,561 1 925,122 365,773 2 290,895
3
05/06/202 417,296 1 507,826 1 925,122 365,773 2 290,895
3
05/07/202 397,783 1 527,339 1 925,122 365,773 2 290,895
3
05/08/202 378,016 1 547,106 1 925,122 365,773 2 290,895
3
05/09/202 357,994 1 567,128 1 925,122 365,773 2 290,895
3
05/10/202 337,713 1 587,409 1 925,122 365,773 2 290,895
3
05/11/202 317,169 1 607,953 1 925,122 365,773 2 290,895
3
05/12/202 296,360 1 628,762 1 925,122 365,773 2 290,895
3
S/Total 4 872,904 18 228,560 23 101,464 4 389,276 27 490,740
2023
05/01/202 275,281 1 649,841 1 925,122 365,773 2 290,895
4
05/02/202 253,929 1 671,193 1 925,122 365,773 2 290,895
4
05/03/202 232,301 1 692,821 1 925,122 365,773 2 290,895
4
05/04/202 210,393 1 714,729 1 925,122 365,773 2 290,895
4
05/05/202 188,202 1 736,920 1 925,122 365,773 2 290,895
4
05/06/202 165,723 1 759,399 1 925,122 365,773 2 290,895
4
05/07/202 142,953 1 782,169 1 925,122 365,773 2 290,895
4
05/08/202 119,889 1 805,233 1 925,122 365,773 2 290,895
4
05/09/202 96,526 1 828,596 1 925,122 365,773 2 290,895
4
05/10/202 72,861 1 852,261 1 925,122 365,773 2 290,895
4
05/11/202 48,890 1 876,232 1 925,122 365,773 2 290,895
4
05/12/202 24,608 1 900,514 1 925,122 365,773 2 290,895
4
S/Total 1 831,556 21 269,908 23 101,464 4 389,276 27 490,740
2024
05/01/202 0,013 1 925,109 1 925,122 365,773 2 290,895
5
05/02/202
5
S/Total 0,013 1 925,109 1 925,122 365,773 2 290,895
2025
Total... 94 000,000 34 464,798 93 999,000 128 463,798 24 408,111 152 871,909
1. Les principales écritures comptables
Ecritures comptables chez le bailleur (la société)
Approbations :
913 Engagement 94 000,000
919 CP des engagements donnés 94 000,000
Constatation du facture fournisseur :
468000 Facture fournisseur 94000,00
436000 TVA déductible 0
94 000,000
401000 Facture fournisseur
0,000
Décaissement (banque) :
401000 Règlement facture fournisseur 94 000,000
532000 Banque 92 590,000
432000 Retenus à la source 1410,000
Mise en force :
226000 Mise en force 94 000,000
919000 ANNULATION ENGAGEMENTS DE FINANCEMENT 94 000,000
468000 94000,000
Mise en force
913000 ANNULATION ENGAGEMENTS DE FINANCEMENT 94 000,000
Layers taxable:
411000 FAC 05.02.2020 20 000,60
0
436600 FAC 05.02.2020 3 193,278
705 000 FAC 05.02.2020 999,010
226 000 FAC 05.02.2020 15 807,712
432000 FAC 05.02.2020 0,600
Encaissement :
532000 Reg/Fac premier loyer 20 000,60
411000 Reg/Fac premier loyer 0 20 000,600
Ecritures comptables chez le preneur (client) :
A la date d’acquisition
224 Matériel de transport 94 000,000
162 Crédit de leasing 7 0 434,981
505 Echéance à-1 ans/crédit leasing 23 565,019
Le 5/4/2020 : règlement d’un pré loyer de 1 mois (le client a obtenu un mois de grâce)
651 000 Charge financière 1 925.122
436600 TVA déductible 365.773
53200 Banque 2 290,895
Le 5/5/2020 :
505000 Echéance à moins d’un an 850,036
651000 Charge financière 1 075.086
436600 TVA déductible 365,773
532000 Banque 2 290,895
Le 31/12/2020 : reclassement échéances 2020 :
161000 Crédit de leasing 1 388,314
505000 Echéance à moins d’un an 13 388,314
