Evaluation des stocks sous le régime dentrepôt douanier

Telechargé par amalbikhich98
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  
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

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
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 
  
    
       
     
   
  
  
    
   
    
   
  
      
         
    
  
    
   
 
  
    
     
  
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 !!

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  
    
  
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    
        
    
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

 
    
        
      
    
        
      
    
   
     
          
      
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
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         
 
 
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 ! "
 ! " ! "
 ! " 
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
#! !$! %&$!
#! !$! %&$!#! !$! %&$!
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 
 
                 
 
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' '
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!()'
!()'!()'
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+, +, 
+,  
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$&$-$ &#!'&.,'##.+"$&$-$ &#!'&.,'##.+"
$&$-$ &#!'&.,'##.+" 
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,$+&&$!-
,$+&&$!-,$+&&$!-
,$+&&$!-,$.
,$.,$.
,$. 
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/.! % +$ .'+ ,&$!+$& 
/.! % +$ .'+ ,&$!+$& /.! % +$ .'+ ,&$!+$& 
/.! % +$ .'+ ,&$!+$&  
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%%.!%!&&.+'$!$&.$ '%%.!%!&&.+'$!$&.$ '
%%.!%!&&.+'$!$&.$ ' 
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$&.+'$!$#!, ''
$&.+'$!$#!, ''$&.+'$!$#!, ''
$&.+'$!$#!, ''
 

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
.+'$!$ #' % .
.+'$!$ #' % ..+'$!$ #' % .
.+'$!$ #' % .
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**
*&&+$
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&&+$  
0
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.&$1&+ '  
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
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                 
      
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
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& !+& !+
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$& !+$& !+
$& !+&!!+&'$#!)!$$
&!!+&'$#!)!$$&!!+&'$#!)!$$
&!!+&'$#!)!$$
 
*
**
*$& , &'3$& &'3 #+
$& , &'3$& &'3 #+$& , &'3$& &'3 #+
$& , &'3$& &'3 #+
 
*
**
*!, +2.! !&'3
!, +2.! !&'3!, +2.! !&'3
!, +2.! !&'3$&!$&&$ #4 & !+
$& !$ &&$ #4 & !+$& !$ &&$ #4 & !+
$& !$ &&$ #4 & !+ 
*
**
*!+.) $'&!&-
!+.) $'&!&-!+.) $'&!&-
!+.) $'&!&-  
*
**
*!+.) $'&!
!+.) $'&!!+.) $'&!
!+.) $'&!&-$,+
&-$,+&-$,+
&-$,+

+ !++! #1
+ !++! #1+ !++! #1
+ !++! #1+#.+!! ! $' 
**
****
**!+.) $'&!-
!+.) $'&!-!+.) $'&!-
!+.) $'&!- 
*0
*0*0
*0!+.) $'
!+.) $'!+.) $'
!+.) $'&$$5'$+$
&$$5'$+$&$$5'$+$
&$$5'$+$!-$,+
!-$,+!-$,+
!-$,+
& !+1+#.+
& !+1+#.+& !+1+#.+
& !+1+#.+
%+''
%+''%+''
%+'' 
*6
*6*6
*6!+.) $'&$$5'$+$-
!+.) $'&$$5'$+$-!+.) $'&$$5'$+$-
!+.) $'&$$5'$+$- 
*7
*7*7
*7!+.) $'&!&-
!+.) $'&!&-!+.) $'&!&-
!+.) $'&!&- 


  
 !!




#
##
#
*8
*8*8
*82+ !++! #1+#.+!! ! $'-
2+ !++! #1+#.+!! ! $'-2+ !++! #1+#.+!! ! $'-
2+ !++! #1+#.+!! ! $'-  
              
 
 
         
 
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        
     
    
         
      
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B
BB
B 
      
 
 
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&3!#4#5' +!#4#! ,.
&3!#4#5' +!#4#! ,.&3!#4#5' +!#4#! ,.
&3!#4#5' +!#4#! ,. 
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&3!#!&3!#$ !&3!#!&3!#$ !
&3!#!&3!#$ ! 
            
 

$&&3,!!&+!+&3$.$)&' 2& % +$&#'$
$&&3,!!&+!+&3$.$)&' 2& % +$&#'$$&&3,!!&+!+&3$.$)&' 2& % +$&#'$
$&&3,!!&+!+&3$.$)&' 2& % +$&#'$
#! %
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+ &3!+ &3!
+ &3!#4
#4#4
#4
! $&3,!!&3!#4
! $&3,!!&3!#4! $&3,!!&3!#4
! $&3,!!&3!#4 
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+ &3!#49
+ &3!#49+ &3!#49
+ &3!#49!#4#5' +#! ,.5$$2:
!#4#5' +#! ,.5$$2:!#4#5' +#! ,.5$$2:
!#4#5' +#! ,.5$$2:  
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!
!!
! $&3,!!&3!#4
$&3,!!&3!#4 $&3,!!&3!#4
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"$"$
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     
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      #        
" 
#$ 
"% 
           
"" 
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$.&&$.&&
$.&&F$ !G&.!.9:
F$ !G&.!.9:F$ !G&.!.9:
F$ !G&.!.9:  
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$.&&! !!.-! !! 9:.&C !-C !
$.&&! !!.-! !! 9:.&C !-C !$.&&! !!.-! !! 9:.&C !-C !
$.&&! !!.-! !! 9:.&C !-C !9CC:
9CC:9CC:
9CC:
 
 
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& 
" 
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H
HH
H
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$&!$##!+!'+<#G"'$+#$5 ' .$&!$##!+!'+<#G"'$+#$5 ' .
$&!$##!+!'+<#G"'$+#$5 ' .
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+! #&'3.$+! #&'3.$
+! #&'3.$
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5D+%&'3.$#'$&3$++!!#&$5D+%&'3.$#'$&3$++!!#&$
5D+%&'3.$#'$&3$++!!#&$  
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!$9$5'$!$9$5'$
!$9$5'$2&5!&#!.1&3$!5
2&5!&#!.1&3$!52&5!&#!.1&3$!5
2&5!&#!.1&3$!5 &+!4':
&+!4': &+!4':
&+!4':  
*
**
*$&!$##!+!'+<#G"'+<.! "
$&!$##!+!'+<#G"'+<.! "$&!$##!+!'+<#G"'+<.! "
$&!$##!+!'+<#G"'+<.! " 
*
**
*$&.+$!&!.
$&.+$!&!.$&.+$!&!.
$&.+$!&!.+#&32#.&
+#&32#.& +#&32#.&
+#&32#.&  
**
****
**$&+<$+ 1%$ 5'!$
$&+<$+ 1%$ 5'!$$&+<$+ 1%$ 5'!$
$&+<$+ 1%$ 5'!$  
*0
*0*0
*0$&+$& $+
$&+$& $+$&+$& $+
$&+$& $+ 
*6
*6*6
*6$'$+I)..$&!$##!+&'&+' %! !
$'$+I)..$&!$##!+&'&+' %! !$'$+I)..$&!$##!+&'&+' %! !
$'$+I)..$&!$##!+&'&+' %! ! 
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B
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Evaluation des stocks sous le régime dentrepôt douanier

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