: Égale à la TVA payée sur les décaissements de charges du mois. En janvier, on paie l'achat de Décembre ( TVA due de Janvier (payable en Février) : Faisons de même pour Février : TVA facturée Février :
Le budget de trésorerie est calculé comme suit :
Voici quelques exercices corrigés sur le budget de trésorerie au Maroc :
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