December 2011
Intermediate to advanced
160 pages
2h 59m
French
Content preview from SAS
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Les apports en comptes courants des associés
Les associés peuvent prêter de l’argent à la SAS sous forme d’une avance en compte courant. Dans ce cas, il faut déclarer ces avances et les intérêts aux services fiscaux et bien respecter le formalisme des conventions réglementées. En revanche, les associés ou le gérant ne peuvent emprunter de l’argent à la SAS, car les comptes courants débiteurs sont interdits. Cependant, ceux-ci sont autorisés lorsque les avances sont consenties par une société mère à sa filiale, dans le cadre d’une centrale de trésorerie.
| Imposition des intérêts des comptes courants d’associés | ||
| Type d’avance | Déduction des intérêts du résultat de la SAS | Imposition des intérêts chez l’associé |
| Comptes courants ordinaires | La ... | |
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.