{"id":6387,"date":"2025-07-15T13:34:48","date_gmt":"2025-07-15T13:34:48","guid":{"rendered":"https:\/\/functiontranslator.com\/amorlinc\/"},"modified":"2021-02-26T08:01:46","modified_gmt":"2021-02-26T08:01:46","slug":"amorlinc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/fr\/amorlinc\/","title":{"rendered":"AMORLINC"},"content":{"rendered":"

La fonction AMORLINC, disponible \u00e0 la fois dans Microsoft Excel et Google Sheets, est con\u00e7ue pour calculer l’amortissement lin\u00e9aire d’un actif pour chaque p\u00e9riode comptable. Cette fonction est essentielle pour la gestion des actifs et la pr\u00e9paration des \u00e9tats financiers.<\/p>\n

Syntaxe et description d\u00e9taill\u00e9e<\/h2>\n

Voici la syntaxe de la fonction AMORLINC :<\/p>\n

AMORLINC(co\u00fbt, date_acquisition, date_fin_exercice, taux_amortissement, [p\u00e9riode], [base])<\/code><\/pre>\n
    \n
  • co\u00fbt<\/code> : Le co\u00fbt initial de l’actif.<\/li>\n
  • date_acquisition<\/code> : La date \u00e0 laquelle l’actif est acquis.<\/li>\n
  • date_fin_exercice<\/code> : La date qui marque la fin de la premi\u00e8re p\u00e9riode comptable.<\/li>\n
  • taux_amortissement<\/code> : Le taux d’amortissement applicable d\u00e8s le premier jour.<\/li>\n
  • [p\u00e9riode]<\/code> : (Facultatif) La p\u00e9riode sp\u00e9cifique pour laquelle l\u2019amortissement doit \u00eatre calcul\u00e9.<\/li>\n
  • [base]<\/code> : (Facultatif) Le nombre de jours consid\u00e9r\u00e9 dans une ann\u00e9e pour le calcul. La valeur par d\u00e9faut est 360 jours.<\/li>\n<\/ul>\n
    Exemple d’utilisation :<\/p>\n
    =AMORLINC(5000, \"2023-01-01\", \"2023-12-31\", 10%, 1, 360)<\/code><\/pre>\n
    Cet exemple illustre le calcul de l’amortissement pour un actif acquis le 1er janvier 2023, ayant un co\u00fbt initial de 5000 \u20ac et un taux d’amortissement de 10%, pour l’ann\u00e9e 2023.<\/p>\n
    Applications pratiques<\/h2>\n
    Examinons quelques sc\u00e9narios concrets pour d\u00e9montrer l\u2019utilit\u00e9 de cette fonction dans divers contextes professionnels.<\/p>\n
    Sc\u00e9nario 1 : Calcul d’amortissement d’un v\u00e9hicule<\/h2>\n
    Consid\u00e9rons une entreprise qui ach\u00e8te un v\u00e9hicule pour 20 000 \u20ac le 1er mars 2023, avec un plan d’amortissement sur 4 ans \u00e0 un taux annuel de 25%.<\/p>\n
    =AMORLINC(20000, \"2023-03-01\", \"2023-12-31\", 25%, 1)<\/code><\/pre>\n
    Dans ce sc\u00e9nario, l’amortissement calcul\u00e9 est celui de la p\u00e9riode du 1er mars au 31 d\u00e9cembre 2023.<\/p>\n
    Sc\u00e9nario 2 : Gestion des \u00e9quipements de bureau<\/h2>\n
    Imaginez une entreprise qui acquiert des \u00e9quipements de bureau pour 8 000 \u20ac le 1er mai 2023, avec un plan d’amortissement sur 10 ans.<\/p>\n
    =AMORLINC(8000, \"2023-05-01\", \"2023-12-31\", 10%, 1)<\/code><\/pre>\n
    Cet exemple montre le calcul de l’amortissement du 1er mai au 31 d\u00e9cembre 2023, avec un taux d’amortissement de 10%.<\/p>\n
    En r\u00e9sum\u00e9, la fonction AMORLINC est un outil indispensable pour les comptables et les gestionnaires d’actifs, facilitant le suivi de l’amortissement des actifs sur diff\u00e9rentes p\u00e9riodes financi\u00e8res et assurant une gestion financi\u00e8re rigoureuse et conforme aux normes comptables.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Renvoie l\u2019amoRtissement d\u2019un bien \u00e0 la fin d\u2019une p\u00e9Riode fiscale donn\u00e9e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[311],"tags":[],"class_list":["post-6387","post","type-post","status-publish","format-standard","hentry","category-finances"],"acf":[],"yoast_head":"\nFonction AMORLINC dans Excel : comment \u00e7a marche, exemples et syntaxe<\/title>\n<meta name=\"description\" content=\"Pr\u00e9sentation de la fonction AMORLINC d\u2019Excel et Google Sheets. 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