{"id":11469,"date":"2024-12-12T00:00:00","date_gmt":"2024-12-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cheques-cadeaux-provision-deduction\/"},"modified":"2026-01-29T05:00:43","modified_gmt":"2026-01-29T04:00:43","slug":"cheques-cadeaux-provision-deduction","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/cheques-cadeaux-provision-deduction\/","title":{"rendered":"Ch\u00e8ques cadeaux = provision = d\u00e9duction ?"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Une soci\u00e9t\u00e9 offre \u00e0 ses clients des ch\u00e8ques cadeaux d\u2019une valeur de 15 \u20ac (non remboursables en esp\u00e8ces) lorsqu\u2019ils d\u00e9pensent plus de 300 \u20ac en magasin. Parce qu\u2019elle estime que l\u2019utilisation \u00e9ventuelle de ces ch\u00e8ques-cadeaux par ses clients pourrait constituer une charge future, la soci\u00e9t\u00e9 d\u00e9cide de constituer une provision qu\u2019elle d\u00e9duit de son r\u00e9sultat imposable.<\/p>\n<p>Pour calculer cette provision, la soci\u00e9t\u00e9 retient la valeur faciale des ch\u00e8ques cadeaux, soit 15 \u20ac correspondant au prix de revient augment\u00e9 de sa marge.<\/p>\n<p>A-t-elle raison ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>Non<\/p>\n<p>Le montant \u00e0 provisionner correspond au montant de la valeur faciale du bon d\u2019achat, diminu\u00e9 de la marge commerciale.<\/p>\n<p>Plus exactement, la valeur \u00e0 provisionner, qui doit tenir compte de la probabilit\u00e9 d&#8217;utilisation effective des ch\u00e8ques-cadeaux, est celle de l&#8217;avantage accord\u00e9 par l&#8217;entreprise en \u00e9change du ch\u00e8que-cadeau et ne peut inclure le manque \u00e0 gagner. La provision doit donc correspondre au seul co\u00fbt de revient de l&#8217;avantage accord\u00e9 par la soci\u00e9t\u00e9 pour les articles dont le prix sera en tout ou partie acquitt\u00e9 au cours d&#8217;un exercice ult\u00e9rieur au moyen de ch\u00e8que-cadeau.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 offre \u00e0 ses clients des ch\u00e8ques cadeaux d\u2019une valeur de 15 \u20ac&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-11469","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ch\u00e8ques cadeaux = provision = d\u00e9duction ? - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/le-saviez-vous\/cheques-cadeaux-provision-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ch\u00e8ques cadeaux = provision = d\u00e9duction ? 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