EN
We consider subrings A of the ring of formal power series. They are defined by growth conditions on coefficients such as, for instance, Gevrey conditions. We prove a Weierstrass-Hironaka division theorem for such subrings. Moreover, given an ideal ℐ of A and a series f in A we prove the existence in A of a unique remainder r modulo ℐ. As a consequence, we get a new proof of the noetherianity of A.