[{"data":1,"prerenderedAt":27540},["ShallowReactive",2],{"tip-plan-comptable-compte-120-resultat-de-l-exercice-benefice":3,"plan-comptable-compte-120-resultat-de-l-exercice-benefice-similars":334},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-120-resultat-de-l-exercice-benefice",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","4Y7TAVR9PgZGAaVCVmPLmv","Entry","2025-04-25T13:17:58.554Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":264,"faq_structured_data":265,"category":266},"Compte 120 - Résultat de l'exercice (bénéfice)",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,101,117,133,140,147,154,162,170,178,186,193,200,216,232,248],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 120",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,97],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 120 est un compte de ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"capitaux propres",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100}," qui reflète le bénéfice net réalisé par l'entreprise à la fin d'un exercice comptable.",[],{},{"nodeType":84,"data":102,"content":103},{},[104,108,113],{"nodeType":79,"value":105,"marks":106,"data":107},"Ce compte est ",[],{},{"nodeType":79,"value":109,"marks":110,"data":112},"crédité du montant du bénéfice net",[111],{"type":95},{},{"nodeType":79,"value":114,"marks":115,"data":116}," après la clôture des comptes de gestion (produits et charges). Il représente la situation où les produits sont supérieurs aux charges sur l'exercice comptable.",[],{},{"nodeType":84,"data":118,"content":119},{},[120,124,129],{"nodeType":79,"value":121,"marks":122,"data":123},"Le compte 120 est ",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"soldé après décision d'affectation du résultat",[127],{"type":95},{},{"nodeType":79,"value":130,"marks":131,"data":132}," par l'assemblée générale des actionnaires. Les montants non distribués et non affectés à un compte de réserves sont virés au compte 110 \"Report à nouveau - solde créditeur\".",[],{},{"nodeType":84,"data":134,"content":135},{},[136],{"nodeType":79,"value":137,"marks":138,"data":139},"Dans les entreprises individuelles, le solde du compte 120 est viré au compte 101 \"Capital\".",[],{},{"nodeType":75,"data":141,"content":142},{},[143],{"nodeType":79,"value":144,"marks":145,"data":146},"Quand utiliser le compte 120 ?",[],{},{"nodeType":84,"data":148,"content":149},{},[150],{"nodeType":79,"value":151,"marks":152,"data":153},"Le compte 120 est utilisé :",[],{},{"nodeType":84,"data":155,"content":156},{},[157],{"nodeType":79,"value":158,"marks":159,"data":161},"En fin d'exercice comptable : après la clôture des comptes de charges (classe 6) et de produits (classe 7), lorsque le résultat est bénéficiaire",[160],{"type":95},{},{"nodeType":84,"data":163,"content":164},{},[165],{"nodeType":79,"value":166,"marks":167,"data":169},"Lors de l'affectation du résultat : pour enregistrer les différentes répartitions du bénéfice selon les décisions de l'assemblée générale",[168],{"type":95},{},{"nodeType":84,"data":171,"content":172},{},[173],{"nodeType":79,"value":174,"marks":175,"data":177},"Pour la répartition des bénéfices : lorsqu'une société choisit de mettre une partie de son bénéfice en réserve légale (compte 1068), en dividendes (compte 457) ou en report à nouveau (compte 110)",[176],{"type":95},{},{"nodeType":84,"data":179,"content":180},{},[181],{"nodeType":79,"value":182,"marks":183,"data":185},"En cas de compensation de pertes antérieures : si l'entreprise avait des pertes reportées d'exercices précédents (compte 119 \"Report à nouveau - solde débiteur\"), le bénéfice actuel peut être utilisé pour les compenser",[184],{"type":95},{},{"nodeType":75,"data":187,"content":188},{},[189],{"nodeType":79,"value":190,"marks":191,"data":192},"Implications fiscales du compte 120",[],{},{"nodeType":84,"data":194,"content":195},{},[196],{"nodeType":79,"value":197,"marks":198,"data":199},"Le bénéfice comptabilisé dans le compte 120 a plusieurs implications fiscales importantes :",[],{},{"nodeType":84,"data":201,"content":202},{},[203,207,212],{"nodeType":79,"value":204,"marks":205,"data":206},"Il constitue la ",[],{},{"nodeType":79,"value":208,"marks":209,"data":211},"base pour le calcul de l'impôt sur les sociétés",[210],{"type":95},{},{"nodeType":79,"value":213,"marks":214,"data":215}," (IS). Le montant du bénéfice détermine le montant d'impôt à payer, enregistré au compte 695 \"Impôts sur les bénéfices\"",[],{},{"nodeType":84,"data":217,"content":218},{},[219,223,228],{"nodeType":79,"value":220,"marks":221,"data":222},"Si l'assemblée générale décide de distribuer des dividendes, ceux-ci sont ",[],{},{"nodeType":79,"value":224,"marks":225,"data":227},"soumis à la fiscalité applicable aux revenus de capitaux mobiliers",[226],{"type":95},{},{"nodeType":79,"value":229,"marks":230,"data":231}," (prélèvements sociaux et impôt sur le revenu ou prélèvement forfaitaire)",[],{},{"nodeType":84,"data":233,"content":234},{},[235,239,244],{"nodeType":79,"value":236,"marks":237,"data":238},"Certaines affectations du résultat, comme la ",[],{},{"nodeType":79,"value":240,"marks":241,"data":243},"constitution d'une réserve légale ou statutaire",[242],{"type":95},{},{"nodeType":79,"value":245,"marks":246,"data":247},", peuvent avoir des implications fiscales spécifiques",[],{},{"nodeType":84,"data":249,"content":250},{},[251,255,260],{"nodeType":79,"value":252,"marks":253,"data":254},"Le bénéfice peut également servir de base au calcul de la ",[],{},{"nodeType":79,"value":256,"marks":257,"data":259},"participation des salariés aux résultats",[258],{"type":95},{},{"nodeType":79,"value":261,"marks":262,"data":263}," de l'entreprise, lorsque celle-ci y est soumise",[],{},"compte-120-resultat-de-l-exercice-benefice",false,[267],{"metadata":268,"sys":271,"fields":283},{"tags":269,"concepts":270},[],[],{"space":272,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":277,"publishedVersion":279,"revision":59,"contentType":280,"locale":27},{"sys":273},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":278},{"id":20,"type":12,"linkType":21},24,{"sys":281},{"type":12,"linkType":25,"id":282},"category",{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":287,"metaTitle":289,"metaDescription":290,"mainTitle":291,"subtitle":309,"heroImage":310,"ctaButton":332,"ctaLink":333},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[288],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":292,"content":293,"nodeType":71},{},[294,302],{"data":295,"content":296,"nodeType":301},{},[297],{"data":298,"marks":299,"value":300,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":303,"content":304,"nodeType":84},{},[305],{"data":306,"marks":307,"value":308,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":311,"sys":314,"fields":321},{"tags":312,"concepts":313},[],[],{"space":315,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":319,"publishedVersion":59,"revision":22,"locale":27},{"sys":316},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":320},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":323},"Facturation",{"url":324,"details":325,"fileName":330,"contentType":331},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":326,"image":327},246703,{"width":328,"height":329},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[335,384,433,482,531,581,630,679,728,777,826,875,924,973,1022,1071,1120,1169,1218,1267,1317,1366,1415,1464,1513,1562,1611,1660,1709,1758,1807,1856,1905,1954,2003,2052,2101,2150,2199,2248,2297,2346,2395,2444,2493,2542,2591,2640,2689,2738,2787,2836,2885,2934,2983,3032,3081,3130,3179,3228,3277,3326,3375,3424,3473,3522,3571,3620,3669,3718,3767,3816,3865,3914,3963,4012,4061,4110,4159,4208,4257,4307,4356,4405,4454,4503,4552,4601,4650,4699,4748,4797,4846,4895,4944,4993,5042,5091,5140,5189,5238,5287,5336,5385,5434,5483,5532,5581,5630,5679,5728,5777,5826,5875,5924,5973,6022,6071,6120,6169,6218,6267,6316,6365,6414,6463,6512,6561,6610,6659,6708,6757,6806,6855,6904,6953,7002,7051,7100,7149,7198,7247,7296,7345,7394,7443,7492,7541,7590,7639,7688,7737,7786,7835,7884,7933,7982,8031,8080,8129,8178,8226,8275,8324,8373,8422,8471,8520,8569,8618,8667,8716,8765,8814,8863,8912,8961,9010,9059,9108,9157,9206,9255,9304,9353,9402,9451,9500,9548,9597,9646,9695,9744,9793,9842,9891,9940,9989,10038,10087,10136,10185,10234,10283,10332,10382,10431,10480,10529,10578,10627,10676,10725,10774,10823,10872,10921,10970,11020,11069,11118,11167,11216,11265,11314,11364,11413,11462,11511,11560,11609,11658,11707,11756,11805,11854,11903,11952,12001,12050,12099,12148,12197,12246,12296,12345,12394,12443,12492,12541,12590,12639,12688,12737,12786,12835,12884,12933,12982,13031,13080,13129,13178,13227,13276,13325,13374,13423,13472,13521,13570,13619,13668,13717,13766,13815,13864,13913,13961,14010,14059,14108,14157,14206,14255,14305,14354,14403,14453,14502,14552,14601,14650,14699,14748,14797,14846,14895,14944,14993,15038,15087,15136,15185,15234,15283,15332,15381,15430,15480,15529,15578,15627,15676,15725,15774,15823,15872,15921,15970,16019,16068,16117,16166,16215,16264,16313,16362,16411,16460,16509,16558,16607,16656,16705,16754,16803,16852,16901,16950,16999,17048,17097,17146,17195,17244,17293,17342,17391,17440,17489,17538,17586,17635,17684,17733,17782,17831,17880,17929,17978,18027,18077,18126,18174,18223,18271,18320,18369,18418,18467,18516,18565,18614,18663,18712,18761,18810,18859,18908,18957,19006,19055,19104,19153,19202,19251,19301,19350,19399,19448,19497,19546,19595,19644,19693,19742,19791,19840,19889,19938,19987,20036,20085,20134,20183,20232,20281,20330,20379,20428,20477,20526,20575,20624,20673,20722,20771,20820,20869,20918,20967,21016,21065,21114,21163,21212,21261,21310,21359,21408,21457,21506,21555,21604,21653,21703,21752,21801,21850,21899,21949,21998,22047,22096,22145,22194,22243,22292,22341,22390,22440,22489,22538,22587,22636,22685,22734,22783,22832,22882,22931,22980,23029,23078,23127,23176,23225,23275,23324,23373,23422,23471,23520,23569,23618,23667,23716,23765,23814,23863,23912,23961,24010,24059,24108,24157,24206,24255,24304,24354,24403,24452,24501,24550,24599,24648,24697,24746,24795,24844,24893,24942,24991,25040,25089,25138,25187,25236,25285,25334,25383,25432,25481,25530,25579,25628,25677,25726,25775,25824,25873,25922,25971,26020,26069,26118,26167,26216,26265,26314,26363,26412,26461,26510,26559,26608,26657,26707,26756,26805,26854,26903,26952,27001,27050,27099,27148,27197,27246,27295,27344,27393,27442,27491],{"sys":336,"fields":339},{"id":337,"createdAt":338},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":340,"slug":341,"articleIntro":340,"category":342},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[343],{"metadata":344,"sys":347,"fields":354},{"tags":345,"concepts":346},[],[],{"space":348,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":350,"publishedVersion":279,"revision":59,"contentType":352,"locale":27},{"sys":349},{"type":12,"linkType":13,"id":14},{"sys":351},{"id":20,"type":12,"linkType":21},{"sys":353},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":355,"metaTitle":289,"metaDescription":290,"mainTitle":356,"subtitle":309,"heroImage":371,"ctaButton":332,"ctaLink":333},[288],{"data":357,"content":358,"nodeType":71},{},[359,365],{"data":360,"content":361,"nodeType":301},{},[362],{"data":363,"marks":364,"value":300,"nodeType":79},{},[],{"data":366,"content":367,"nodeType":84},{},[368],{"data":369,"marks":370,"value":308,"nodeType":79},{},[],{"metadata":372,"sys":375,"fields":380},{"tags":373,"concepts":374},[],[],{"space":376,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":378,"publishedVersion":59,"revision":22,"locale":27},{"sys":377},{"type":12,"linkType":13,"id":14},{"sys":379},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":381},{"url":324,"details":382,"fileName":330,"contentType":331},{"size":326,"image":383},{"width":328,"height":329},{"sys":385,"fields":388},{"id":386,"createdAt":387},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":389,"slug":390,"articleIntro":-1,"category":391},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[392],{"metadata":393,"sys":396,"fields":403},{"tags":394,"concepts":395},[],[],{"space":397,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":399,"publishedVersion":279,"revision":59,"contentType":401,"locale":27},{"sys":398},{"type":12,"linkType":13,"id":14},{"sys":400},{"id":20,"type":12,"linkType":21},{"sys":402},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":404,"metaTitle":289,"metaDescription":290,"mainTitle":405,"subtitle":309,"heroImage":420,"ctaButton":332,"ctaLink":333},[288],{"data":406,"content":407,"nodeType":71},{},[408,414],{"data":409,"content":410,"nodeType":301},{},[411],{"data":412,"marks":413,"value":300,"nodeType":79},{},[],{"data":415,"content":416,"nodeType":84},{},[417],{"data":418,"marks":419,"value":308,"nodeType":79},{},[],{"metadata":421,"sys":424,"fields":429},{"tags":422,"concepts":423},[],[],{"space":425,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":427,"publishedVersion":59,"revision":22,"locale":27},{"sys":426},{"type":12,"linkType":13,"id":14},{"sys":428},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":430},{"url":324,"details":431,"fileName":330,"contentType":331},{"size":326,"image":432},{"width":328,"height":329},{"sys":434,"fields":437},{"id":435,"createdAt":436},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":438,"slug":439,"articleIntro":438,"category":440},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[441],{"metadata":442,"sys":445,"fields":452},{"tags":443,"concepts":444},[],[],{"space":446,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":448,"publishedVersion":279,"revision":59,"contentType":450,"locale":27},{"sys":447},{"type":12,"linkType":13,"id":14},{"sys":449},{"id":20,"type":12,"linkType":21},{"sys":451},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":453,"metaTitle":289,"metaDescription":290,"mainTitle":454,"subtitle":309,"heroImage":469,"ctaButton":332,"ctaLink":333},[288],{"data":455,"content":456,"nodeType":71},{},[457,463],{"data":458,"content":459,"nodeType":301},{},[460],{"data":461,"marks":462,"value":300,"nodeType":79},{},[],{"data":464,"content":465,"nodeType":84},{},[466],{"data":467,"marks":468,"value":308,"nodeType":79},{},[],{"metadata":470,"sys":473,"fields":478},{"tags":471,"concepts":472},[],[],{"space":474,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":476,"publishedVersion":59,"revision":22,"locale":27},{"sys":475},{"type":12,"linkType":13,"id":14},{"sys":477},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":479},{"url":324,"details":480,"fileName":330,"contentType":331},{"size":326,"image":481},{"width":328,"height":329},{"sys":483,"fields":486},{"id":484,"createdAt":485},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":487,"slug":488,"articleIntro":-1,"category":489},"Compte 462 : suivi des créances sur cession d’immobilisations, fonctionnement, exemples, impacts fiscaux et distinction avec les créances commerciales.","compte-462-creances-sur-cession-dimmobilisation",[490],{"metadata":491,"sys":494,"fields":501},{"tags":492,"concepts":493},[],[],{"space":495,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":497,"publishedVersion":279,"revision":59,"contentType":499,"locale":27},{"sys":496},{"type":12,"linkType":13,"id":14},{"sys":498},{"id":20,"type":12,"linkType":21},{"sys":500},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":502,"metaTitle":289,"metaDescription":290,"mainTitle":503,"subtitle":309,"heroImage":518,"ctaButton":332,"ctaLink":333},[288],{"data":504,"content":505,"nodeType":71},{},[506,512],{"data":507,"content":508,"nodeType":301},{},[509],{"data":510,"marks":511,"value":300,"nodeType":79},{},[],{"data":513,"content":514,"nodeType":84},{},[515],{"data":516,"marks":517,"value":308,"nodeType":79},{},[],{"metadata":519,"sys":522,"fields":527},{"tags":520,"concepts":521},[],[],{"space":523,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":525,"publishedVersion":59,"revision":22,"locale":27},{"sys":524},{"type":12,"linkType":13,"id":14},{"sys":526},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":528},{"url":324,"details":529,"fileName":330,"contentType":331},{"size":326,"image":530},{"width":328,"height":329},{"sys":532,"fields":535},{"id":533,"createdAt":534},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":536,"slug":537,"articleIntro":538,"category":539},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",[540],{"metadata":541,"sys":544,"fields":551},{"tags":542,"concepts":543},[],[],{"space":545,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":547,"publishedVersion":279,"revision":59,"contentType":549,"locale":27},{"sys":546},{"type":12,"linkType":13,"id":14},{"sys":548},{"id":20,"type":12,"linkType":21},{"sys":550},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":552,"metaTitle":289,"metaDescription":290,"mainTitle":553,"subtitle":309,"heroImage":568,"ctaButton":332,"ctaLink":333},[288],{"data":554,"content":555,"nodeType":71},{},[556,562],{"data":557,"content":558,"nodeType":301},{},[559],{"data":560,"marks":561,"value":300,"nodeType":79},{},[],{"data":563,"content":564,"nodeType":84},{},[565],{"data":566,"marks":567,"value":308,"nodeType":79},{},[],{"metadata":569,"sys":572,"fields":577},{"tags":570,"concepts":571},[],[],{"space":573,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":575,"publishedVersion":59,"revision":22,"locale":27},{"sys":574},{"type":12,"linkType":13,"id":14},{"sys":576},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":578},{"url":324,"details":579,"fileName":330,"contentType":331},{"size":326,"image":580},{"width":328,"height":329},{"sys":582,"fields":585},{"id":583,"createdAt":584},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":586,"slug":587,"articleIntro":-1,"category":588},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[589],{"metadata":590,"sys":593,"fields":600},{"tags":591,"concepts":592},[],[],{"space":594,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":596,"publishedVersion":279,"revision":59,"contentType":598,"locale":27},{"sys":595},{"type":12,"linkType":13,"id":14},{"sys":597},{"id":20,"type":12,"linkType":21},{"sys":599},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":601,"metaTitle":289,"metaDescription":290,"mainTitle":602,"subtitle":309,"heroImage":617,"ctaButton":332,"ctaLink":333},[288],{"data":603,"content":604,"nodeType":71},{},[605,611],{"data":606,"content":607,"nodeType":301},{},[608],{"data":609,"marks":610,"value":300,"nodeType":79},{},[],{"data":612,"content":613,"nodeType":84},{},[614],{"data":615,"marks":616,"value":308,"nodeType":79},{},[],{"metadata":618,"sys":621,"fields":626},{"tags":619,"concepts":620},[],[],{"space":622,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":624,"publishedVersion":59,"revision":22,"locale":27},{"sys":623},{"type":12,"linkType":13,"id":14},{"sys":625},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":627},{"url":324,"details":628,"fileName":330,"contentType":331},{"size":326,"image":629},{"width":328,"height":329},{"sys":631,"fields":634},{"id":632,"createdAt":633},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":635,"slug":636,"articleIntro":635,"category":637},"72 - Production immobilisée","compte-72-production-immobilisee",[638],{"metadata":639,"sys":642,"fields":649},{"tags":640,"concepts":641},[],[],{"space":643,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":645,"publishedVersion":279,"revision":59,"contentType":647,"locale":27},{"sys":644},{"type":12,"linkType":13,"id":14},{"sys":646},{"id":20,"type":12,"linkType":21},{"sys":648},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":650,"metaTitle":289,"metaDescription":290,"mainTitle":651,"subtitle":309,"heroImage":666,"ctaButton":332,"ctaLink":333},[288],{"data":652,"content":653,"nodeType":71},{},[654,660],{"data":655,"content":656,"nodeType":301},{},[657],{"data":658,"marks":659,"value":300,"nodeType":79},{},[],{"data":661,"content":662,"nodeType":84},{},[663],{"data":664,"marks":665,"value":308,"nodeType":79},{},[],{"metadata":667,"sys":670,"fields":675},{"tags":668,"concepts":669},[],[],{"space":671,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":673,"publishedVersion":59,"revision":22,"locale":27},{"sys":672},{"type":12,"linkType":13,"id":14},{"sys":674},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":676},{"url":324,"details":677,"fileName":330,"contentType":331},{"size":326,"image":678},{"width":328,"height":329},{"sys":680,"fields":683},{"id":681,"createdAt":682},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":684,"slug":685,"articleIntro":684,"category":686},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[687],{"metadata":688,"sys":691,"fields":698},{"tags":689,"concepts":690},[],[],{"space":692,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":694,"publishedVersion":279,"revision":59,"contentType":696,"locale":27},{"sys":693},{"type":12,"linkType":13,"id":14},{"sys":695},{"id":20,"type":12,"linkType":21},{"sys":697},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":699,"metaTitle":289,"metaDescription":290,"mainTitle":700,"subtitle":309,"heroImage":715,"ctaButton":332,"ctaLink":333},[288],{"data":701,"content":702,"nodeType":71},{},[703,709],{"data":704,"content":705,"nodeType":301},{},[706],{"data":707,"marks":708,"value":300,"nodeType":79},{},[],{"data":710,"content":711,"nodeType":84},{},[712],{"data":713,"marks":714,"value":308,"nodeType":79},{},[],{"metadata":716,"sys":719,"fields":724},{"tags":717,"concepts":718},[],[],{"space":720,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":722,"publishedVersion":59,"revision":22,"locale":27},{"sys":721},{"type":12,"linkType":13,"id":14},{"sys":723},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":725},{"url":324,"details":726,"fileName":330,"contentType":331},{"size":326,"image":727},{"width":328,"height":329},{"sys":729,"fields":732},{"id":730,"createdAt":731},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":733,"slug":734,"articleIntro":-1,"category":735},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[736],{"metadata":737,"sys":740,"fields":747},{"tags":738,"concepts":739},[],[],{"space":741,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":743,"publishedVersion":279,"revision":59,"contentType":745,"locale":27},{"sys":742},{"type":12,"linkType":13,"id":14},{"sys":744},{"id":20,"type":12,"linkType":21},{"sys":746},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":748,"metaTitle":289,"metaDescription":290,"mainTitle":749,"subtitle":309,"heroImage":764,"ctaButton":332,"ctaLink":333},[288],{"data":750,"content":751,"nodeType":71},{},[752,758],{"data":753,"content":754,"nodeType":301},{},[755],{"data":756,"marks":757,"value":300,"nodeType":79},{},[],{"data":759,"content":760,"nodeType":84},{},[761],{"data":762,"marks":763,"value":308,"nodeType":79},{},[],{"metadata":765,"sys":768,"fields":773},{"tags":766,"concepts":767},[],[],{"space":769,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":771,"publishedVersion":59,"revision":22,"locale":27},{"sys":770},{"type":12,"linkType":13,"id":14},{"sys":772},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":774},{"url":324,"details":775,"fileName":330,"contentType":331},{"size":326,"image":776},{"width":328,"height":329},{"sys":778,"fields":781},{"id":779,"createdAt":780},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":782,"slug":783,"articleIntro":-1,"category":784},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[785],{"metadata":786,"sys":789,"fields":796},{"tags":787,"concepts":788},[],[],{"space":790,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":792,"publishedVersion":279,"revision":59,"contentType":794,"locale":27},{"sys":791},{"type":12,"linkType":13,"id":14},{"sys":793},{"id":20,"type":12,"linkType":21},{"sys":795},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":797,"metaTitle":289,"metaDescription":290,"mainTitle":798,"subtitle":309,"heroImage":813,"ctaButton":332,"ctaLink":333},[288],{"data":799,"content":800,"nodeType":71},{},[801,807],{"data":802,"content":803,"nodeType":301},{},[804],{"data":805,"marks":806,"value":300,"nodeType":79},{},[],{"data":808,"content":809,"nodeType":84},{},[810],{"data":811,"marks":812,"value":308,"nodeType":79},{},[],{"metadata":814,"sys":817,"fields":822},{"tags":815,"concepts":816},[],[],{"space":818,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":820,"publishedVersion":59,"revision":22,"locale":27},{"sys":819},{"type":12,"linkType":13,"id":14},{"sys":821},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":823},{"url":324,"details":824,"fileName":330,"contentType":331},{"size":326,"image":825},{"width":328,"height":329},{"sys":827,"fields":830},{"id":828,"createdAt":829},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":831,"slug":832,"articleIntro":831,"category":833},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[834],{"metadata":835,"sys":838,"fields":845},{"tags":836,"concepts":837},[],[],{"space":839,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":841,"publishedVersion":279,"revision":59,"contentType":843,"locale":27},{"sys":840},{"type":12,"linkType":13,"id":14},{"sys":842},{"id":20,"type":12,"linkType":21},{"sys":844},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":846,"metaTitle":289,"metaDescription":290,"mainTitle":847,"subtitle":309,"heroImage":862,"ctaButton":332,"ctaLink":333},[288],{"data":848,"content":849,"nodeType":71},{},[850,856],{"data":851,"content":852,"nodeType":301},{},[853],{"data":854,"marks":855,"value":300,"nodeType":79},{},[],{"data":857,"content":858,"nodeType":84},{},[859],{"data":860,"marks":861,"value":308,"nodeType":79},{},[],{"metadata":863,"sys":866,"fields":871},{"tags":864,"concepts":865},[],[],{"space":867,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":869,"publishedVersion":59,"revision":22,"locale":27},{"sys":868},{"type":12,"linkType":13,"id":14},{"sys":870},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":872},{"url":324,"details":873,"fileName":330,"contentType":331},{"size":326,"image":874},{"width":328,"height":329},{"sys":876,"fields":879},{"id":877,"createdAt":878},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":880,"slug":881,"articleIntro":880,"category":882},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[883],{"metadata":884,"sys":887,"fields":894},{"tags":885,"concepts":886},[],[],{"space":888,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":890,"publishedVersion":279,"revision":59,"contentType":892,"locale":27},{"sys":889},{"type":12,"linkType":13,"id":14},{"sys":891},{"id":20,"type":12,"linkType":21},{"sys":893},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":895,"metaTitle":289,"metaDescription":290,"mainTitle":896,"subtitle":309,"heroImage":911,"ctaButton":332,"ctaLink":333},[288],{"data":897,"content":898,"nodeType":71},{},[899,905],{"data":900,"content":901,"nodeType":301},{},[902],{"data":903,"marks":904,"value":300,"nodeType":79},{},[],{"data":906,"content":907,"nodeType":84},{},[908],{"data":909,"marks":910,"value":308,"nodeType":79},{},[],{"metadata":912,"sys":915,"fields":920},{"tags":913,"concepts":914},[],[],{"space":916,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":918,"publishedVersion":59,"revision":22,"locale":27},{"sys":917},{"type":12,"linkType":13,"id":14},{"sys":919},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":921},{"url":324,"details":922,"fileName":330,"contentType":331},{"size":326,"image":923},{"width":328,"height":329},{"sys":925,"fields":928},{"id":926,"createdAt":927},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":929,"slug":930,"articleIntro":929,"category":931},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[932],{"metadata":933,"sys":936,"fields":943},{"tags":934,"concepts":935},[],[],{"space":937,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":939,"publishedVersion":279,"revision":59,"contentType":941,"locale":27},{"sys":938},{"type":12,"linkType":13,"id":14},{"sys":940},{"id":20,"type":12,"linkType":21},{"sys":942},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":944,"metaTitle":289,"metaDescription":290,"mainTitle":945,"subtitle":309,"heroImage":960,"ctaButton":332,"ctaLink":333},[288],{"data":946,"content":947,"nodeType":71},{},[948,954],{"data":949,"content":950,"nodeType":301},{},[951],{"data":952,"marks":953,"value":300,"nodeType":79},{},[],{"data":955,"content":956,"nodeType":84},{},[957],{"data":958,"marks":959,"value":308,"nodeType":79},{},[],{"metadata":961,"sys":964,"fields":969},{"tags":962,"concepts":963},[],[],{"space":965,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":967,"publishedVersion":59,"revision":22,"locale":27},{"sys":966},{"type":12,"linkType":13,"id":14},{"sys":968},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":970},{"url":324,"details":971,"fileName":330,"contentType":331},{"size":326,"image":972},{"width":328,"height":329},{"sys":974,"fields":977},{"id":975,"createdAt":976},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":978,"slug":979,"articleIntro":-1,"category":980},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[981],{"metadata":982,"sys":985,"fields":992},{"tags":983,"concepts":984},[],[],{"space":986,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":988,"publishedVersion":279,"revision":59,"contentType":990,"locale":27},{"sys":987},{"type":12,"linkType":13,"id":14},{"sys":989},{"id":20,"type":12,"linkType":21},{"sys":991},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":993,"metaTitle":289,"metaDescription":290,"mainTitle":994,"subtitle":309,"heroImage":1009,"ctaButton":332,"ctaLink":333},[288],{"data":995,"content":996,"nodeType":71},{},[997,1003],{"data":998,"content":999,"nodeType":301},{},[1000],{"data":1001,"marks":1002,"value":300,"nodeType":79},{},[],{"data":1004,"content":1005,"nodeType":84},{},[1006],{"data":1007,"marks":1008,"value":308,"nodeType":79},{},[],{"metadata":1010,"sys":1013,"fields":1018},{"tags":1011,"concepts":1012},[],[],{"space":1014,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1016,"publishedVersion":59,"revision":22,"locale":27},{"sys":1015},{"type":12,"linkType":13,"id":14},{"sys":1017},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1019},{"url":324,"details":1020,"fileName":330,"contentType":331},{"size":326,"image":1021},{"width":328,"height":329},{"sys":1023,"fields":1026},{"id":1024,"createdAt":1025},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":1027,"slug":1028,"articleIntro":1027,"category":1029},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[1030],{"metadata":1031,"sys":1034,"fields":1041},{"tags":1032,"concepts":1033},[],[],{"space":1035,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1037,"publishedVersion":279,"revision":59,"contentType":1039,"locale":27},{"sys":1036},{"type":12,"linkType":13,"id":14},{"sys":1038},{"id":20,"type":12,"linkType":21},{"sys":1040},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1042,"metaTitle":289,"metaDescription":290,"mainTitle":1043,"subtitle":309,"heroImage":1058,"ctaButton":332,"ctaLink":333},[288],{"data":1044,"content":1045,"nodeType":71},{},[1046,1052],{"data":1047,"content":1048,"nodeType":301},{},[1049],{"data":1050,"marks":1051,"value":300,"nodeType":79},{},[],{"data":1053,"content":1054,"nodeType":84},{},[1055],{"data":1056,"marks":1057,"value":308,"nodeType":79},{},[],{"metadata":1059,"sys":1062,"fields":1067},{"tags":1060,"concepts":1061},[],[],{"space":1063,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1065,"publishedVersion":59,"revision":22,"locale":27},{"sys":1064},{"type":12,"linkType":13,"id":14},{"sys":1066},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1068},{"url":324,"details":1069,"fileName":330,"contentType":331},{"size":326,"image":1070},{"width":328,"height":329},{"sys":1072,"fields":1075},{"id":1073,"createdAt":1074},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":1076,"slug":1077,"articleIntro":1076,"category":1078},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[1079],{"metadata":1080,"sys":1083,"fields":1090},{"tags":1081,"concepts":1082},[],[],{"space":1084,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1086,"publishedVersion":279,"revision":59,"contentType":1088,"locale":27},{"sys":1085},{"type":12,"linkType":13,"id":14},{"sys":1087},{"id":20,"type":12,"linkType":21},{"sys":1089},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1091,"metaTitle":289,"metaDescription":290,"mainTitle":1092,"subtitle":309,"heroImage":1107,"ctaButton":332,"ctaLink":333},[288],{"data":1093,"content":1094,"nodeType":71},{},[1095,1101],{"data":1096,"content":1097,"nodeType":301},{},[1098],{"data":1099,"marks":1100,"value":300,"nodeType":79},{},[],{"data":1102,"content":1103,"nodeType":84},{},[1104],{"data":1105,"marks":1106,"value":308,"nodeType":79},{},[],{"metadata":1108,"sys":1111,"fields":1116},{"tags":1109,"concepts":1110},[],[],{"space":1112,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1114,"publishedVersion":59,"revision":22,"locale":27},{"sys":1113},{"type":12,"linkType":13,"id":14},{"sys":1115},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1117},{"url":324,"details":1118,"fileName":330,"contentType":331},{"size":326,"image":1119},{"width":328,"height":329},{"sys":1121,"fields":1124},{"id":1122,"createdAt":1123},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":1125,"slug":1126,"articleIntro":1125,"category":1127},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[1128],{"metadata":1129,"sys":1132,"fields":1139},{"tags":1130,"concepts":1131},[],[],{"space":1133,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1135,"publishedVersion":279,"revision":59,"contentType":1137,"locale":27},{"sys":1134},{"type":12,"linkType":13,"id":14},{"sys":1136},{"id":20,"type":12,"linkType":21},{"sys":1138},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1140,"metaTitle":289,"metaDescription":290,"mainTitle":1141,"subtitle":309,"heroImage":1156,"ctaButton":332,"ctaLink":333},[288],{"data":1142,"content":1143,"nodeType":71},{},[1144,1150],{"data":1145,"content":1146,"nodeType":301},{},[1147],{"data":1148,"marks":1149,"value":300,"nodeType":79},{},[],{"data":1151,"content":1152,"nodeType":84},{},[1153],{"data":1154,"marks":1155,"value":308,"nodeType":79},{},[],{"metadata":1157,"sys":1160,"fields":1165},{"tags":1158,"concepts":1159},[],[],{"space":1161,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1163,"publishedVersion":59,"revision":22,"locale":27},{"sys":1162},{"type":12,"linkType":13,"id":14},{"sys":1164},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1166},{"url":324,"details":1167,"fileName":330,"contentType":331},{"size":326,"image":1168},{"width":328,"height":329},{"sys":1170,"fields":1173},{"id":1171,"createdAt":1172},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":1174,"slug":1175,"articleIntro":-1,"category":1176},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[1177],{"metadata":1178,"sys":1181,"fields":1188},{"tags":1179,"concepts":1180},[],[],{"space":1182,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1184,"publishedVersion":279,"revision":59,"contentType":1186,"locale":27},{"sys":1183},{"type":12,"linkType":13,"id":14},{"sys":1185},{"id":20,"type":12,"linkType":21},{"sys":1187},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1189,"metaTitle":289,"metaDescription":290,"mainTitle":1190,"subtitle":309,"heroImage":1205,"ctaButton":332,"ctaLink":333},[288],{"data":1191,"content":1192,"nodeType":71},{},[1193,1199],{"data":1194,"content":1195,"nodeType":301},{},[1196],{"data":1197,"marks":1198,"value":300,"nodeType":79},{},[],{"data":1200,"content":1201,"nodeType":84},{},[1202],{"data":1203,"marks":1204,"value":308,"nodeType":79},{},[],{"metadata":1206,"sys":1209,"fields":1214},{"tags":1207,"concepts":1208},[],[],{"space":1210,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1212,"publishedVersion":59,"revision":22,"locale":27},{"sys":1211},{"type":12,"linkType":13,"id":14},{"sys":1213},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1215},{"url":324,"details":1216,"fileName":330,"contentType":331},{"size":326,"image":1217},{"width":328,"height":329},{"sys":1219,"fields":1222},{"id":1220,"createdAt":1221},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":1223,"slug":1224,"articleIntro":1223,"category":1225},"Compte 106 - Réserves","compte-106-reserves",[1226],{"metadata":1227,"sys":1230,"fields":1237},{"tags":1228,"concepts":1229},[],[],{"space":1231,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1233,"publishedVersion":279,"revision":59,"contentType":1235,"locale":27},{"sys":1232},{"type":12,"linkType":13,"id":14},{"sys":1234},{"id":20,"type":12,"linkType":21},{"sys":1236},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1238,"metaTitle":289,"metaDescription":290,"mainTitle":1239,"subtitle":309,"heroImage":1254,"ctaButton":332,"ctaLink":333},[288],{"data":1240,"content":1241,"nodeType":71},{},[1242,1248],{"data":1243,"content":1244,"nodeType":301},{},[1245],{"data":1246,"marks":1247,"value":300,"nodeType":79},{},[],{"data":1249,"content":1250,"nodeType":84},{},[1251],{"data":1252,"marks":1253,"value":308,"nodeType":79},{},[],{"metadata":1255,"sys":1258,"fields":1263},{"tags":1256,"concepts":1257},[],[],{"space":1259,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1261,"publishedVersion":59,"revision":22,"locale":27},{"sys":1260},{"type":12,"linkType":13,"id":14},{"sys":1262},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1264},{"url":324,"details":1265,"fileName":330,"contentType":331},{"size":326,"image":1266},{"width":328,"height":329},{"sys":1268,"fields":1271},{"id":1269,"createdAt":1270},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":1272,"slug":1273,"articleIntro":1274,"category":1275},"Comment comptabiliser la CVAE ?","compte-comptable-cvae","Intégrée dans la cotisation économique territoriale (CET), la CVAE (cotisation sur la valeur ajoutée des entreprises) est associée à une autre taxe, la cotisation foncière des entreprises (CFE). La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",[1276],{"metadata":1277,"sys":1280,"fields":1287},{"tags":1278,"concepts":1279},[],[],{"space":1281,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1283,"publishedVersion":279,"revision":59,"contentType":1285,"locale":27},{"sys":1282},{"type":12,"linkType":13,"id":14},{"sys":1284},{"id":20,"type":12,"linkType":21},{"sys":1286},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1288,"metaTitle":289,"metaDescription":290,"mainTitle":1289,"subtitle":309,"heroImage":1304,"ctaButton":332,"ctaLink":333},[288],{"data":1290,"content":1291,"nodeType":71},{},[1292,1298],{"data":1293,"content":1294,"nodeType":301},{},[1295],{"data":1296,"marks":1297,"value":300,"nodeType":79},{},[],{"data":1299,"content":1300,"nodeType":84},{},[1301],{"data":1302,"marks":1303,"value":308,"nodeType":79},{},[],{"metadata":1305,"sys":1308,"fields":1313},{"tags":1306,"concepts":1307},[],[],{"space":1309,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1311,"publishedVersion":59,"revision":22,"locale":27},{"sys":1310},{"type":12,"linkType":13,"id":14},{"sys":1312},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1314},{"url":324,"details":1315,"fileName":330,"contentType":331},{"size":326,"image":1316},{"width":328,"height":329},{"sys":1318,"fields":1321},{"id":1319,"createdAt":1320},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":1322,"slug":1323,"articleIntro":-1,"category":1324},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[1325],{"metadata":1326,"sys":1329,"fields":1336},{"tags":1327,"concepts":1328},[],[],{"space":1330,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1332,"publishedVersion":279,"revision":59,"contentType":1334,"locale":27},{"sys":1331},{"type":12,"linkType":13,"id":14},{"sys":1333},{"id":20,"type":12,"linkType":21},{"sys":1335},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1337,"metaTitle":289,"metaDescription":290,"mainTitle":1338,"subtitle":309,"heroImage":1353,"ctaButton":332,"ctaLink":333},[288],{"data":1339,"content":1340,"nodeType":71},{},[1341,1347],{"data":1342,"content":1343,"nodeType":301},{},[1344],{"data":1345,"marks":1346,"value":300,"nodeType":79},{},[],{"data":1348,"content":1349,"nodeType":84},{},[1350],{"data":1351,"marks":1352,"value":308,"nodeType":79},{},[],{"metadata":1354,"sys":1357,"fields":1362},{"tags":1355,"concepts":1356},[],[],{"space":1358,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1360,"publishedVersion":59,"revision":22,"locale":27},{"sys":1359},{"type":12,"linkType":13,"id":14},{"sys":1361},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1363},{"url":324,"details":1364,"fileName":330,"contentType":331},{"size":326,"image":1365},{"width":328,"height":329},{"sys":1367,"fields":1370},{"id":1368,"createdAt":1369},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":1371,"slug":1372,"articleIntro":1371,"category":1373},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[1374],{"metadata":1375,"sys":1378,"fields":1385},{"tags":1376,"concepts":1377},[],[],{"space":1379,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1381,"publishedVersion":279,"revision":59,"contentType":1383,"locale":27},{"sys":1380},{"type":12,"linkType":13,"id":14},{"sys":1382},{"id":20,"type":12,"linkType":21},{"sys":1384},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1386,"metaTitle":289,"metaDescription":290,"mainTitle":1387,"subtitle":309,"heroImage":1402,"ctaButton":332,"ctaLink":333},[288],{"data":1388,"content":1389,"nodeType":71},{},[1390,1396],{"data":1391,"content":1392,"nodeType":301},{},[1393],{"data":1394,"marks":1395,"value":300,"nodeType":79},{},[],{"data":1397,"content":1398,"nodeType":84},{},[1399],{"data":1400,"marks":1401,"value":308,"nodeType":79},{},[],{"metadata":1403,"sys":1406,"fields":1411},{"tags":1404,"concepts":1405},[],[],{"space":1407,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1409,"publishedVersion":59,"revision":22,"locale":27},{"sys":1408},{"type":12,"linkType":13,"id":14},{"sys":1410},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1412},{"url":324,"details":1413,"fileName":330,"contentType":331},{"size":326,"image":1414},{"width":328,"height":329},{"sys":1416,"fields":1419},{"id":1417,"createdAt":1418},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":1420,"slug":1421,"articleIntro":-1,"category":1422},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[1423],{"metadata":1424,"sys":1427,"fields":1434},{"tags":1425,"concepts":1426},[],[],{"space":1428,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1430,"publishedVersion":279,"revision":59,"contentType":1432,"locale":27},{"sys":1429},{"type":12,"linkType":13,"id":14},{"sys":1431},{"id":20,"type":12,"linkType":21},{"sys":1433},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1435,"metaTitle":289,"metaDescription":290,"mainTitle":1436,"subtitle":309,"heroImage":1451,"ctaButton":332,"ctaLink":333},[288],{"data":1437,"content":1438,"nodeType":71},{},[1439,1445],{"data":1440,"content":1441,"nodeType":301},{},[1442],{"data":1443,"marks":1444,"value":300,"nodeType":79},{},[],{"data":1446,"content":1447,"nodeType":84},{},[1448],{"data":1449,"marks":1450,"value":308,"nodeType":79},{},[],{"metadata":1452,"sys":1455,"fields":1460},{"tags":1453,"concepts":1454},[],[],{"space":1456,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1458,"publishedVersion":59,"revision":22,"locale":27},{"sys":1457},{"type":12,"linkType":13,"id":14},{"sys":1459},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1461},{"url":324,"details":1462,"fileName":330,"contentType":331},{"size":326,"image":1463},{"width":328,"height":329},{"sys":1465,"fields":1468},{"id":1466,"createdAt":1467},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":1469,"slug":1470,"articleIntro":1469,"category":1471},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[1472],{"metadata":1473,"sys":1476,"fields":1483},{"tags":1474,"concepts":1475},[],[],{"space":1477,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1479,"publishedVersion":279,"revision":59,"contentType":1481,"locale":27},{"sys":1478},{"type":12,"linkType":13,"id":14},{"sys":1480},{"id":20,"type":12,"linkType":21},{"sys":1482},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1484,"metaTitle":289,"metaDescription":290,"mainTitle":1485,"subtitle":309,"heroImage":1500,"ctaButton":332,"ctaLink":333},[288],{"data":1486,"content":1487,"nodeType":71},{},[1488,1494],{"data":1489,"content":1490,"nodeType":301},{},[1491],{"data":1492,"marks":1493,"value":300,"nodeType":79},{},[],{"data":1495,"content":1496,"nodeType":84},{},[1497],{"data":1498,"marks":1499,"value":308,"nodeType":79},{},[],{"metadata":1501,"sys":1504,"fields":1509},{"tags":1502,"concepts":1503},[],[],{"space":1505,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1507,"publishedVersion":59,"revision":22,"locale":27},{"sys":1506},{"type":12,"linkType":13,"id":14},{"sys":1508},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1510},{"url":324,"details":1511,"fileName":330,"contentType":331},{"size":326,"image":1512},{"width":328,"height":329},{"sys":1514,"fields":1517},{"id":1515,"createdAt":1516},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":1518,"slug":1519,"articleIntro":1518,"category":1520},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[1521],{"metadata":1522,"sys":1525,"fields":1532},{"tags":1523,"concepts":1524},[],[],{"space":1526,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1528,"publishedVersion":279,"revision":59,"contentType":1530,"locale":27},{"sys":1527},{"type":12,"linkType":13,"id":14},{"sys":1529},{"id":20,"type":12,"linkType":21},{"sys":1531},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1533,"metaTitle":289,"metaDescription":290,"mainTitle":1534,"subtitle":309,"heroImage":1549,"ctaButton":332,"ctaLink":333},[288],{"data":1535,"content":1536,"nodeType":71},{},[1537,1543],{"data":1538,"content":1539,"nodeType":301},{},[1540],{"data":1541,"marks":1542,"value":300,"nodeType":79},{},[],{"data":1544,"content":1545,"nodeType":84},{},[1546],{"data":1547,"marks":1548,"value":308,"nodeType":79},{},[],{"metadata":1550,"sys":1553,"fields":1558},{"tags":1551,"concepts":1552},[],[],{"space":1554,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1556,"publishedVersion":59,"revision":22,"locale":27},{"sys":1555},{"type":12,"linkType":13,"id":14},{"sys":1557},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1559},{"url":324,"details":1560,"fileName":330,"contentType":331},{"size":326,"image":1561},{"width":328,"height":329},{"sys":1563,"fields":1566},{"id":1564,"createdAt":1565},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":1567,"slug":1568,"articleIntro":1567,"category":1569},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[1570],{"metadata":1571,"sys":1574,"fields":1581},{"tags":1572,"concepts":1573},[],[],{"space":1575,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1577,"publishedVersion":279,"revision":59,"contentType":1579,"locale":27},{"sys":1576},{"type":12,"linkType":13,"id":14},{"sys":1578},{"id":20,"type":12,"linkType":21},{"sys":1580},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1582,"metaTitle":289,"metaDescription":290,"mainTitle":1583,"subtitle":309,"heroImage":1598,"ctaButton":332,"ctaLink":333},[288],{"data":1584,"content":1585,"nodeType":71},{},[1586,1592],{"data":1587,"content":1588,"nodeType":301},{},[1589],{"data":1590,"marks":1591,"value":300,"nodeType":79},{},[],{"data":1593,"content":1594,"nodeType":84},{},[1595],{"data":1596,"marks":1597,"value":308,"nodeType":79},{},[],{"metadata":1599,"sys":1602,"fields":1607},{"tags":1600,"concepts":1601},[],[],{"space":1603,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1605,"publishedVersion":59,"revision":22,"locale":27},{"sys":1604},{"type":12,"linkType":13,"id":14},{"sys":1606},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1608},{"url":324,"details":1609,"fileName":330,"contentType":331},{"size":326,"image":1610},{"width":328,"height":329},{"sys":1612,"fields":1615},{"id":1613,"createdAt":1614},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":1616,"slug":1617,"articleIntro":1616,"category":1618},"Compte 6256 - Missions","compte-6256-missions",[1619],{"metadata":1620,"sys":1623,"fields":1630},{"tags":1621,"concepts":1622},[],[],{"space":1624,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1626,"publishedVersion":279,"revision":59,"contentType":1628,"locale":27},{"sys":1625},{"type":12,"linkType":13,"id":14},{"sys":1627},{"id":20,"type":12,"linkType":21},{"sys":1629},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1631,"metaTitle":289,"metaDescription":290,"mainTitle":1632,"subtitle":309,"heroImage":1647,"ctaButton":332,"ctaLink":333},[288],{"data":1633,"content":1634,"nodeType":71},{},[1635,1641],{"data":1636,"content":1637,"nodeType":301},{},[1638],{"data":1639,"marks":1640,"value":300,"nodeType":79},{},[],{"data":1642,"content":1643,"nodeType":84},{},[1644],{"data":1645,"marks":1646,"value":308,"nodeType":79},{},[],{"metadata":1648,"sys":1651,"fields":1656},{"tags":1649,"concepts":1650},[],[],{"space":1652,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1654,"publishedVersion":59,"revision":22,"locale":27},{"sys":1653},{"type":12,"linkType":13,"id":14},{"sys":1655},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1657},{"url":324,"details":1658,"fileName":330,"contentType":331},{"size":326,"image":1659},{"width":328,"height":329},{"sys":1661,"fields":1664},{"id":1662,"createdAt":1663},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":1665,"slug":1666,"articleIntro":1665,"category":1667},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[1668],{"metadata":1669,"sys":1672,"fields":1679},{"tags":1670,"concepts":1671},[],[],{"space":1673,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1675,"publishedVersion":279,"revision":59,"contentType":1677,"locale":27},{"sys":1674},{"type":12,"linkType":13,"id":14},{"sys":1676},{"id":20,"type":12,"linkType":21},{"sys":1678},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1680,"metaTitle":289,"metaDescription":290,"mainTitle":1681,"subtitle":309,"heroImage":1696,"ctaButton":332,"ctaLink":333},[288],{"data":1682,"content":1683,"nodeType":71},{},[1684,1690],{"data":1685,"content":1686,"nodeType":301},{},[1687],{"data":1688,"marks":1689,"value":300,"nodeType":79},{},[],{"data":1691,"content":1692,"nodeType":84},{},[1693],{"data":1694,"marks":1695,"value":308,"nodeType":79},{},[],{"metadata":1697,"sys":1700,"fields":1705},{"tags":1698,"concepts":1699},[],[],{"space":1701,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1703,"publishedVersion":59,"revision":22,"locale":27},{"sys":1702},{"type":12,"linkType":13,"id":14},{"sys":1704},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1706},{"url":324,"details":1707,"fileName":330,"contentType":331},{"size":326,"image":1708},{"width":328,"height":329},{"sys":1710,"fields":1713},{"id":1711,"createdAt":1712},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":1714,"slug":1715,"articleIntro":1714,"category":1716},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[1717],{"metadata":1718,"sys":1721,"fields":1728},{"tags":1719,"concepts":1720},[],[],{"space":1722,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1724,"publishedVersion":279,"revision":59,"contentType":1726,"locale":27},{"sys":1723},{"type":12,"linkType":13,"id":14},{"sys":1725},{"id":20,"type":12,"linkType":21},{"sys":1727},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1729,"metaTitle":289,"metaDescription":290,"mainTitle":1730,"subtitle":309,"heroImage":1745,"ctaButton":332,"ctaLink":333},[288],{"data":1731,"content":1732,"nodeType":71},{},[1733,1739],{"data":1734,"content":1735,"nodeType":301},{},[1736],{"data":1737,"marks":1738,"value":300,"nodeType":79},{},[],{"data":1740,"content":1741,"nodeType":84},{},[1742],{"data":1743,"marks":1744,"value":308,"nodeType":79},{},[],{"metadata":1746,"sys":1749,"fields":1754},{"tags":1747,"concepts":1748},[],[],{"space":1750,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1752,"publishedVersion":59,"revision":22,"locale":27},{"sys":1751},{"type":12,"linkType":13,"id":14},{"sys":1753},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1755},{"url":324,"details":1756,"fileName":330,"contentType":331},{"size":326,"image":1757},{"width":328,"height":329},{"sys":1759,"fields":1762},{"id":1760,"createdAt":1761},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":1763,"slug":1764,"articleIntro":-1,"category":1765},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[1766],{"metadata":1767,"sys":1770,"fields":1777},{"tags":1768,"concepts":1769},[],[],{"space":1771,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1773,"publishedVersion":279,"revision":59,"contentType":1775,"locale":27},{"sys":1772},{"type":12,"linkType":13,"id":14},{"sys":1774},{"id":20,"type":12,"linkType":21},{"sys":1776},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1778,"metaTitle":289,"metaDescription":290,"mainTitle":1779,"subtitle":309,"heroImage":1794,"ctaButton":332,"ctaLink":333},[288],{"data":1780,"content":1781,"nodeType":71},{},[1782,1788],{"data":1783,"content":1784,"nodeType":301},{},[1785],{"data":1786,"marks":1787,"value":300,"nodeType":79},{},[],{"data":1789,"content":1790,"nodeType":84},{},[1791],{"data":1792,"marks":1793,"value":308,"nodeType":79},{},[],{"metadata":1795,"sys":1798,"fields":1803},{"tags":1796,"concepts":1797},[],[],{"space":1799,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1801,"publishedVersion":59,"revision":22,"locale":27},{"sys":1800},{"type":12,"linkType":13,"id":14},{"sys":1802},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1804},{"url":324,"details":1805,"fileName":330,"contentType":331},{"size":326,"image":1806},{"width":328,"height":329},{"sys":1808,"fields":1811},{"id":1809,"createdAt":1810},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":1812,"slug":1813,"articleIntro":1812,"category":1814},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[1815],{"metadata":1816,"sys":1819,"fields":1826},{"tags":1817,"concepts":1818},[],[],{"space":1820,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1822,"publishedVersion":279,"revision":59,"contentType":1824,"locale":27},{"sys":1821},{"type":12,"linkType":13,"id":14},{"sys":1823},{"id":20,"type":12,"linkType":21},{"sys":1825},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1827,"metaTitle":289,"metaDescription":290,"mainTitle":1828,"subtitle":309,"heroImage":1843,"ctaButton":332,"ctaLink":333},[288],{"data":1829,"content":1830,"nodeType":71},{},[1831,1837],{"data":1832,"content":1833,"nodeType":301},{},[1834],{"data":1835,"marks":1836,"value":300,"nodeType":79},{},[],{"data":1838,"content":1839,"nodeType":84},{},[1840],{"data":1841,"marks":1842,"value":308,"nodeType":79},{},[],{"metadata":1844,"sys":1847,"fields":1852},{"tags":1845,"concepts":1846},[],[],{"space":1848,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1850,"publishedVersion":59,"revision":22,"locale":27},{"sys":1849},{"type":12,"linkType":13,"id":14},{"sys":1851},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1853},{"url":324,"details":1854,"fileName":330,"contentType":331},{"size":326,"image":1855},{"width":328,"height":329},{"sys":1857,"fields":1860},{"id":1858,"createdAt":1859},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":1861,"slug":1862,"articleIntro":-1,"category":1863},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[1864],{"metadata":1865,"sys":1868,"fields":1875},{"tags":1866,"concepts":1867},[],[],{"space":1869,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1871,"publishedVersion":279,"revision":59,"contentType":1873,"locale":27},{"sys":1870},{"type":12,"linkType":13,"id":14},{"sys":1872},{"id":20,"type":12,"linkType":21},{"sys":1874},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1876,"metaTitle":289,"metaDescription":290,"mainTitle":1877,"subtitle":309,"heroImage":1892,"ctaButton":332,"ctaLink":333},[288],{"data":1878,"content":1879,"nodeType":71},{},[1880,1886],{"data":1881,"content":1882,"nodeType":301},{},[1883],{"data":1884,"marks":1885,"value":300,"nodeType":79},{},[],{"data":1887,"content":1888,"nodeType":84},{},[1889],{"data":1890,"marks":1891,"value":308,"nodeType":79},{},[],{"metadata":1893,"sys":1896,"fields":1901},{"tags":1894,"concepts":1895},[],[],{"space":1897,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1899,"publishedVersion":59,"revision":22,"locale":27},{"sys":1898},{"type":12,"linkType":13,"id":14},{"sys":1900},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1902},{"url":324,"details":1903,"fileName":330,"contentType":331},{"size":326,"image":1904},{"width":328,"height":329},{"sys":1906,"fields":1909},{"id":1907,"createdAt":1908},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":1910,"slug":1911,"articleIntro":-1,"category":1912},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[1913],{"metadata":1914,"sys":1917,"fields":1924},{"tags":1915,"concepts":1916},[],[],{"space":1918,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1920,"publishedVersion":279,"revision":59,"contentType":1922,"locale":27},{"sys":1919},{"type":12,"linkType":13,"id":14},{"sys":1921},{"id":20,"type":12,"linkType":21},{"sys":1923},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1925,"metaTitle":289,"metaDescription":290,"mainTitle":1926,"subtitle":309,"heroImage":1941,"ctaButton":332,"ctaLink":333},[288],{"data":1927,"content":1928,"nodeType":71},{},[1929,1935],{"data":1930,"content":1931,"nodeType":301},{},[1932],{"data":1933,"marks":1934,"value":300,"nodeType":79},{},[],{"data":1936,"content":1937,"nodeType":84},{},[1938],{"data":1939,"marks":1940,"value":308,"nodeType":79},{},[],{"metadata":1942,"sys":1945,"fields":1950},{"tags":1943,"concepts":1944},[],[],{"space":1946,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1948,"publishedVersion":59,"revision":22,"locale":27},{"sys":1947},{"type":12,"linkType":13,"id":14},{"sys":1949},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":1951},{"url":324,"details":1952,"fileName":330,"contentType":331},{"size":326,"image":1953},{"width":328,"height":329},{"sys":1955,"fields":1958},{"id":1956,"createdAt":1957},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":1959,"slug":1960,"articleIntro":1959,"category":1961},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[1962],{"metadata":1963,"sys":1966,"fields":1973},{"tags":1964,"concepts":1965},[],[],{"space":1967,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":1969,"publishedVersion":279,"revision":59,"contentType":1971,"locale":27},{"sys":1968},{"type":12,"linkType":13,"id":14},{"sys":1970},{"id":20,"type":12,"linkType":21},{"sys":1972},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":1974,"metaTitle":289,"metaDescription":290,"mainTitle":1975,"subtitle":309,"heroImage":1990,"ctaButton":332,"ctaLink":333},[288],{"data":1976,"content":1977,"nodeType":71},{},[1978,1984],{"data":1979,"content":1980,"nodeType":301},{},[1981],{"data":1982,"marks":1983,"value":300,"nodeType":79},{},[],{"data":1985,"content":1986,"nodeType":84},{},[1987],{"data":1988,"marks":1989,"value":308,"nodeType":79},{},[],{"metadata":1991,"sys":1994,"fields":1999},{"tags":1992,"concepts":1993},[],[],{"space":1995,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":1997,"publishedVersion":59,"revision":22,"locale":27},{"sys":1996},{"type":12,"linkType":13,"id":14},{"sys":1998},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2000},{"url":324,"details":2001,"fileName":330,"contentType":331},{"size":326,"image":2002},{"width":328,"height":329},{"sys":2004,"fields":2007},{"id":2005,"createdAt":2006},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2008,"slug":2009,"articleIntro":-1,"category":2010},"Compte 411 - Clients","compte-411-clients",[2011],{"metadata":2012,"sys":2015,"fields":2022},{"tags":2013,"concepts":2014},[],[],{"space":2016,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2018,"publishedVersion":279,"revision":59,"contentType":2020,"locale":27},{"sys":2017},{"type":12,"linkType":13,"id":14},{"sys":2019},{"id":20,"type":12,"linkType":21},{"sys":2021},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2023,"metaTitle":289,"metaDescription":290,"mainTitle":2024,"subtitle":309,"heroImage":2039,"ctaButton":332,"ctaLink":333},[288],{"data":2025,"content":2026,"nodeType":71},{},[2027,2033],{"data":2028,"content":2029,"nodeType":301},{},[2030],{"data":2031,"marks":2032,"value":300,"nodeType":79},{},[],{"data":2034,"content":2035,"nodeType":84},{},[2036],{"data":2037,"marks":2038,"value":308,"nodeType":79},{},[],{"metadata":2040,"sys":2043,"fields":2048},{"tags":2041,"concepts":2042},[],[],{"space":2044,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2046,"publishedVersion":59,"revision":22,"locale":27},{"sys":2045},{"type":12,"linkType":13,"id":14},{"sys":2047},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2049},{"url":324,"details":2050,"fileName":330,"contentType":331},{"size":326,"image":2051},{"width":328,"height":329},{"sys":2053,"fields":2056},{"id":2054,"createdAt":2055},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":2057,"slug":2058,"articleIntro":2057,"category":2059},"68174 - Créances","compte-68174-creances",[2060],{"metadata":2061,"sys":2064,"fields":2071},{"tags":2062,"concepts":2063},[],[],{"space":2065,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2067,"publishedVersion":279,"revision":59,"contentType":2069,"locale":27},{"sys":2066},{"type":12,"linkType":13,"id":14},{"sys":2068},{"id":20,"type":12,"linkType":21},{"sys":2070},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2072,"metaTitle":289,"metaDescription":290,"mainTitle":2073,"subtitle":309,"heroImage":2088,"ctaButton":332,"ctaLink":333},[288],{"data":2074,"content":2075,"nodeType":71},{},[2076,2082],{"data":2077,"content":2078,"nodeType":301},{},[2079],{"data":2080,"marks":2081,"value":300,"nodeType":79},{},[],{"data":2083,"content":2084,"nodeType":84},{},[2085],{"data":2086,"marks":2087,"value":308,"nodeType":79},{},[],{"metadata":2089,"sys":2092,"fields":2097},{"tags":2090,"concepts":2091},[],[],{"space":2093,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2095,"publishedVersion":59,"revision":22,"locale":27},{"sys":2094},{"type":12,"linkType":13,"id":14},{"sys":2096},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2098},{"url":324,"details":2099,"fileName":330,"contentType":331},{"size":326,"image":2100},{"width":328,"height":329},{"sys":2102,"fields":2105},{"id":2103,"createdAt":2104},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":2106,"slug":2107,"articleIntro":2106,"category":2108},"Compte 326 - Emballages","compte-326-emballages",[2109],{"metadata":2110,"sys":2113,"fields":2120},{"tags":2111,"concepts":2112},[],[],{"space":2114,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2116,"publishedVersion":279,"revision":59,"contentType":2118,"locale":27},{"sys":2115},{"type":12,"linkType":13,"id":14},{"sys":2117},{"id":20,"type":12,"linkType":21},{"sys":2119},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2121,"metaTitle":289,"metaDescription":290,"mainTitle":2122,"subtitle":309,"heroImage":2137,"ctaButton":332,"ctaLink":333},[288],{"data":2123,"content":2124,"nodeType":71},{},[2125,2131],{"data":2126,"content":2127,"nodeType":301},{},[2128],{"data":2129,"marks":2130,"value":300,"nodeType":79},{},[],{"data":2132,"content":2133,"nodeType":84},{},[2134],{"data":2135,"marks":2136,"value":308,"nodeType":79},{},[],{"metadata":2138,"sys":2141,"fields":2146},{"tags":2139,"concepts":2140},[],[],{"space":2142,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2144,"publishedVersion":59,"revision":22,"locale":27},{"sys":2143},{"type":12,"linkType":13,"id":14},{"sys":2145},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2147},{"url":324,"details":2148,"fileName":330,"contentType":331},{"size":326,"image":2149},{"width":328,"height":329},{"sys":2151,"fields":2154},{"id":2152,"createdAt":2153},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":2155,"slug":2156,"articleIntro":2155,"category":2157},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[2158],{"metadata":2159,"sys":2162,"fields":2169},{"tags":2160,"concepts":2161},[],[],{"space":2163,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2165,"publishedVersion":279,"revision":59,"contentType":2167,"locale":27},{"sys":2164},{"type":12,"linkType":13,"id":14},{"sys":2166},{"id":20,"type":12,"linkType":21},{"sys":2168},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2170,"metaTitle":289,"metaDescription":290,"mainTitle":2171,"subtitle":309,"heroImage":2186,"ctaButton":332,"ctaLink":333},[288],{"data":2172,"content":2173,"nodeType":71},{},[2174,2180],{"data":2175,"content":2176,"nodeType":301},{},[2177],{"data":2178,"marks":2179,"value":300,"nodeType":79},{},[],{"data":2181,"content":2182,"nodeType":84},{},[2183],{"data":2184,"marks":2185,"value":308,"nodeType":79},{},[],{"metadata":2187,"sys":2190,"fields":2195},{"tags":2188,"concepts":2189},[],[],{"space":2191,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2193,"publishedVersion":59,"revision":22,"locale":27},{"sys":2192},{"type":12,"linkType":13,"id":14},{"sys":2194},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2196},{"url":324,"details":2197,"fileName":330,"contentType":331},{"size":326,"image":2198},{"width":328,"height":329},{"sys":2200,"fields":2203},{"id":2201,"createdAt":2202},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":2204,"slug":2205,"articleIntro":2204,"category":2206},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[2207],{"metadata":2208,"sys":2211,"fields":2218},{"tags":2209,"concepts":2210},[],[],{"space":2212,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2214,"publishedVersion":279,"revision":59,"contentType":2216,"locale":27},{"sys":2213},{"type":12,"linkType":13,"id":14},{"sys":2215},{"id":20,"type":12,"linkType":21},{"sys":2217},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2219,"metaTitle":289,"metaDescription":290,"mainTitle":2220,"subtitle":309,"heroImage":2235,"ctaButton":332,"ctaLink":333},[288],{"data":2221,"content":2222,"nodeType":71},{},[2223,2229],{"data":2224,"content":2225,"nodeType":301},{},[2226],{"data":2227,"marks":2228,"value":300,"nodeType":79},{},[],{"data":2230,"content":2231,"nodeType":84},{},[2232],{"data":2233,"marks":2234,"value":308,"nodeType":79},{},[],{"metadata":2236,"sys":2239,"fields":2244},{"tags":2237,"concepts":2238},[],[],{"space":2240,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2242,"publishedVersion":59,"revision":22,"locale":27},{"sys":2241},{"type":12,"linkType":13,"id":14},{"sys":2243},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2245},{"url":324,"details":2246,"fileName":330,"contentType":331},{"size":326,"image":2247},{"width":328,"height":329},{"sys":2249,"fields":2252},{"id":2250,"createdAt":2251},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":2253,"slug":2254,"articleIntro":-1,"category":2255},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[2256],{"metadata":2257,"sys":2260,"fields":2267},{"tags":2258,"concepts":2259},[],[],{"space":2261,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2263,"publishedVersion":279,"revision":59,"contentType":2265,"locale":27},{"sys":2262},{"type":12,"linkType":13,"id":14},{"sys":2264},{"id":20,"type":12,"linkType":21},{"sys":2266},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2268,"metaTitle":289,"metaDescription":290,"mainTitle":2269,"subtitle":309,"heroImage":2284,"ctaButton":332,"ctaLink":333},[288],{"data":2270,"content":2271,"nodeType":71},{},[2272,2278],{"data":2273,"content":2274,"nodeType":301},{},[2275],{"data":2276,"marks":2277,"value":300,"nodeType":79},{},[],{"data":2279,"content":2280,"nodeType":84},{},[2281],{"data":2282,"marks":2283,"value":308,"nodeType":79},{},[],{"metadata":2285,"sys":2288,"fields":2293},{"tags":2286,"concepts":2287},[],[],{"space":2289,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2291,"publishedVersion":59,"revision":22,"locale":27},{"sys":2290},{"type":12,"linkType":13,"id":14},{"sys":2292},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2294},{"url":324,"details":2295,"fileName":330,"contentType":331},{"size":326,"image":2296},{"width":328,"height":329},{"sys":2298,"fields":2301},{"id":2299,"createdAt":2300},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":2302,"slug":2303,"articleIntro":2302,"category":2304},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[2305],{"metadata":2306,"sys":2309,"fields":2316},{"tags":2307,"concepts":2308},[],[],{"space":2310,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2312,"publishedVersion":279,"revision":59,"contentType":2314,"locale":27},{"sys":2311},{"type":12,"linkType":13,"id":14},{"sys":2313},{"id":20,"type":12,"linkType":21},{"sys":2315},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2317,"metaTitle":289,"metaDescription":290,"mainTitle":2318,"subtitle":309,"heroImage":2333,"ctaButton":332,"ctaLink":333},[288],{"data":2319,"content":2320,"nodeType":71},{},[2321,2327],{"data":2322,"content":2323,"nodeType":301},{},[2324],{"data":2325,"marks":2326,"value":300,"nodeType":79},{},[],{"data":2328,"content":2329,"nodeType":84},{},[2330],{"data":2331,"marks":2332,"value":308,"nodeType":79},{},[],{"metadata":2334,"sys":2337,"fields":2342},{"tags":2335,"concepts":2336},[],[],{"space":2338,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2340,"publishedVersion":59,"revision":22,"locale":27},{"sys":2339},{"type":12,"linkType":13,"id":14},{"sys":2341},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2343},{"url":324,"details":2344,"fileName":330,"contentType":331},{"size":326,"image":2345},{"width":328,"height":329},{"sys":2347,"fields":2350},{"id":2348,"createdAt":2349},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":2351,"slug":2352,"articleIntro":2351,"category":2353},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[2354],{"metadata":2355,"sys":2358,"fields":2365},{"tags":2356,"concepts":2357},[],[],{"space":2359,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2361,"publishedVersion":279,"revision":59,"contentType":2363,"locale":27},{"sys":2360},{"type":12,"linkType":13,"id":14},{"sys":2362},{"id":20,"type":12,"linkType":21},{"sys":2364},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2366,"metaTitle":289,"metaDescription":290,"mainTitle":2367,"subtitle":309,"heroImage":2382,"ctaButton":332,"ctaLink":333},[288],{"data":2368,"content":2369,"nodeType":71},{},[2370,2376],{"data":2371,"content":2372,"nodeType":301},{},[2373],{"data":2374,"marks":2375,"value":300,"nodeType":79},{},[],{"data":2377,"content":2378,"nodeType":84},{},[2379],{"data":2380,"marks":2381,"value":308,"nodeType":79},{},[],{"metadata":2383,"sys":2386,"fields":2391},{"tags":2384,"concepts":2385},[],[],{"space":2387,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2389,"publishedVersion":59,"revision":22,"locale":27},{"sys":2388},{"type":12,"linkType":13,"id":14},{"sys":2390},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2392},{"url":324,"details":2393,"fileName":330,"contentType":331},{"size":326,"image":2394},{"width":328,"height":329},{"sys":2396,"fields":2399},{"id":2397,"createdAt":2398},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":2400,"slug":2401,"articleIntro":2400,"category":2402},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[2403],{"metadata":2404,"sys":2407,"fields":2414},{"tags":2405,"concepts":2406},[],[],{"space":2408,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2410,"publishedVersion":279,"revision":59,"contentType":2412,"locale":27},{"sys":2409},{"type":12,"linkType":13,"id":14},{"sys":2411},{"id":20,"type":12,"linkType":21},{"sys":2413},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2415,"metaTitle":289,"metaDescription":290,"mainTitle":2416,"subtitle":309,"heroImage":2431,"ctaButton":332,"ctaLink":333},[288],{"data":2417,"content":2418,"nodeType":71},{},[2419,2425],{"data":2420,"content":2421,"nodeType":301},{},[2422],{"data":2423,"marks":2424,"value":300,"nodeType":79},{},[],{"data":2426,"content":2427,"nodeType":84},{},[2428],{"data":2429,"marks":2430,"value":308,"nodeType":79},{},[],{"metadata":2432,"sys":2435,"fields":2440},{"tags":2433,"concepts":2434},[],[],{"space":2436,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2438,"publishedVersion":59,"revision":22,"locale":27},{"sys":2437},{"type":12,"linkType":13,"id":14},{"sys":2439},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2441},{"url":324,"details":2442,"fileName":330,"contentType":331},{"size":326,"image":2443},{"width":328,"height":329},{"sys":2445,"fields":2448},{"id":2446,"createdAt":2447},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":2449,"slug":2450,"articleIntro":2449,"category":2451},"4886 - Charges","compte-4886-charges",[2452],{"metadata":2453,"sys":2456,"fields":2463},{"tags":2454,"concepts":2455},[],[],{"space":2457,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2459,"publishedVersion":279,"revision":59,"contentType":2461,"locale":27},{"sys":2458},{"type":12,"linkType":13,"id":14},{"sys":2460},{"id":20,"type":12,"linkType":21},{"sys":2462},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2464,"metaTitle":289,"metaDescription":290,"mainTitle":2465,"subtitle":309,"heroImage":2480,"ctaButton":332,"ctaLink":333},[288],{"data":2466,"content":2467,"nodeType":71},{},[2468,2474],{"data":2469,"content":2470,"nodeType":301},{},[2471],{"data":2472,"marks":2473,"value":300,"nodeType":79},{},[],{"data":2475,"content":2476,"nodeType":84},{},[2477],{"data":2478,"marks":2479,"value":308,"nodeType":79},{},[],{"metadata":2481,"sys":2484,"fields":2489},{"tags":2482,"concepts":2483},[],[],{"space":2485,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2487,"publishedVersion":59,"revision":22,"locale":27},{"sys":2486},{"type":12,"linkType":13,"id":14},{"sys":2488},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2490},{"url":324,"details":2491,"fileName":330,"contentType":331},{"size":326,"image":2492},{"width":328,"height":329},{"sys":2494,"fields":2497},{"id":2495,"createdAt":2496},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":2498,"slug":2499,"articleIntro":-1,"category":2500},"Compte 71 - Production stockée","compte-71-production-stockee",[2501],{"metadata":2502,"sys":2505,"fields":2512},{"tags":2503,"concepts":2504},[],[],{"space":2506,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2508,"publishedVersion":279,"revision":59,"contentType":2510,"locale":27},{"sys":2507},{"type":12,"linkType":13,"id":14},{"sys":2509},{"id":20,"type":12,"linkType":21},{"sys":2511},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2513,"metaTitle":289,"metaDescription":290,"mainTitle":2514,"subtitle":309,"heroImage":2529,"ctaButton":332,"ctaLink":333},[288],{"data":2515,"content":2516,"nodeType":71},{},[2517,2523],{"data":2518,"content":2519,"nodeType":301},{},[2520],{"data":2521,"marks":2522,"value":300,"nodeType":79},{},[],{"data":2524,"content":2525,"nodeType":84},{},[2526],{"data":2527,"marks":2528,"value":308,"nodeType":79},{},[],{"metadata":2530,"sys":2533,"fields":2538},{"tags":2531,"concepts":2532},[],[],{"space":2534,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2536,"publishedVersion":59,"revision":22,"locale":27},{"sys":2535},{"type":12,"linkType":13,"id":14},{"sys":2537},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2539},{"url":324,"details":2540,"fileName":330,"contentType":331},{"size":326,"image":2541},{"width":328,"height":329},{"sys":2543,"fields":2546},{"id":2544,"createdAt":2545},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":2547,"slug":2548,"articleIntro":2547,"category":2549},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[2550],{"metadata":2551,"sys":2554,"fields":2561},{"tags":2552,"concepts":2553},[],[],{"space":2555,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2557,"publishedVersion":279,"revision":59,"contentType":2559,"locale":27},{"sys":2556},{"type":12,"linkType":13,"id":14},{"sys":2558},{"id":20,"type":12,"linkType":21},{"sys":2560},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2562,"metaTitle":289,"metaDescription":290,"mainTitle":2563,"subtitle":309,"heroImage":2578,"ctaButton":332,"ctaLink":333},[288],{"data":2564,"content":2565,"nodeType":71},{},[2566,2572],{"data":2567,"content":2568,"nodeType":301},{},[2569],{"data":2570,"marks":2571,"value":300,"nodeType":79},{},[],{"data":2573,"content":2574,"nodeType":84},{},[2575],{"data":2576,"marks":2577,"value":308,"nodeType":79},{},[],{"metadata":2579,"sys":2582,"fields":2587},{"tags":2580,"concepts":2581},[],[],{"space":2583,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2585,"publishedVersion":59,"revision":22,"locale":27},{"sys":2584},{"type":12,"linkType":13,"id":14},{"sys":2586},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2588},{"url":324,"details":2589,"fileName":330,"contentType":331},{"size":326,"image":2590},{"width":328,"height":329},{"sys":2592,"fields":2595},{"id":2593,"createdAt":2594},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":2596,"slug":2597,"articleIntro":2596,"category":2598},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[2599],{"metadata":2600,"sys":2603,"fields":2610},{"tags":2601,"concepts":2602},[],[],{"space":2604,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2606,"publishedVersion":279,"revision":59,"contentType":2608,"locale":27},{"sys":2605},{"type":12,"linkType":13,"id":14},{"sys":2607},{"id":20,"type":12,"linkType":21},{"sys":2609},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2611,"metaTitle":289,"metaDescription":290,"mainTitle":2612,"subtitle":309,"heroImage":2627,"ctaButton":332,"ctaLink":333},[288],{"data":2613,"content":2614,"nodeType":71},{},[2615,2621],{"data":2616,"content":2617,"nodeType":301},{},[2618],{"data":2619,"marks":2620,"value":300,"nodeType":79},{},[],{"data":2622,"content":2623,"nodeType":84},{},[2624],{"data":2625,"marks":2626,"value":308,"nodeType":79},{},[],{"metadata":2628,"sys":2631,"fields":2636},{"tags":2629,"concepts":2630},[],[],{"space":2632,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2634,"publishedVersion":59,"revision":22,"locale":27},{"sys":2633},{"type":12,"linkType":13,"id":14},{"sys":2635},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2637},{"url":324,"details":2638,"fileName":330,"contentType":331},{"size":326,"image":2639},{"width":328,"height":329},{"sys":2641,"fields":2644},{"id":2642,"createdAt":2643},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":2645,"slug":2646,"articleIntro":-1,"category":2647},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[2648],{"metadata":2649,"sys":2652,"fields":2659},{"tags":2650,"concepts":2651},[],[],{"space":2653,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2655,"publishedVersion":279,"revision":59,"contentType":2657,"locale":27},{"sys":2654},{"type":12,"linkType":13,"id":14},{"sys":2656},{"id":20,"type":12,"linkType":21},{"sys":2658},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2660,"metaTitle":289,"metaDescription":290,"mainTitle":2661,"subtitle":309,"heroImage":2676,"ctaButton":332,"ctaLink":333},[288],{"data":2662,"content":2663,"nodeType":71},{},[2664,2670],{"data":2665,"content":2666,"nodeType":301},{},[2667],{"data":2668,"marks":2669,"value":300,"nodeType":79},{},[],{"data":2671,"content":2672,"nodeType":84},{},[2673],{"data":2674,"marks":2675,"value":308,"nodeType":79},{},[],{"metadata":2677,"sys":2680,"fields":2685},{"tags":2678,"concepts":2679},[],[],{"space":2681,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2683,"publishedVersion":59,"revision":22,"locale":27},{"sys":2682},{"type":12,"linkType":13,"id":14},{"sys":2684},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2686},{"url":324,"details":2687,"fileName":330,"contentType":331},{"size":326,"image":2688},{"width":328,"height":329},{"sys":2690,"fields":2693},{"id":2691,"createdAt":2692},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2694,"slug":2695,"articleIntro":2694,"category":2696},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2697],{"metadata":2698,"sys":2701,"fields":2708},{"tags":2699,"concepts":2700},[],[],{"space":2702,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2704,"publishedVersion":279,"revision":59,"contentType":2706,"locale":27},{"sys":2703},{"type":12,"linkType":13,"id":14},{"sys":2705},{"id":20,"type":12,"linkType":21},{"sys":2707},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2709,"metaTitle":289,"metaDescription":290,"mainTitle":2710,"subtitle":309,"heroImage":2725,"ctaButton":332,"ctaLink":333},[288],{"data":2711,"content":2712,"nodeType":71},{},[2713,2719],{"data":2714,"content":2715,"nodeType":301},{},[2716],{"data":2717,"marks":2718,"value":300,"nodeType":79},{},[],{"data":2720,"content":2721,"nodeType":84},{},[2722],{"data":2723,"marks":2724,"value":308,"nodeType":79},{},[],{"metadata":2726,"sys":2729,"fields":2734},{"tags":2727,"concepts":2728},[],[],{"space":2730,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2732,"publishedVersion":59,"revision":22,"locale":27},{"sys":2731},{"type":12,"linkType":13,"id":14},{"sys":2733},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2735},{"url":324,"details":2736,"fileName":330,"contentType":331},{"size":326,"image":2737},{"width":328,"height":329},{"sys":2739,"fields":2742},{"id":2740,"createdAt":2741},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":2743,"slug":2744,"articleIntro":2743,"category":2745},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[2746],{"metadata":2747,"sys":2750,"fields":2757},{"tags":2748,"concepts":2749},[],[],{"space":2751,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2753,"publishedVersion":279,"revision":59,"contentType":2755,"locale":27},{"sys":2752},{"type":12,"linkType":13,"id":14},{"sys":2754},{"id":20,"type":12,"linkType":21},{"sys":2756},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2758,"metaTitle":289,"metaDescription":290,"mainTitle":2759,"subtitle":309,"heroImage":2774,"ctaButton":332,"ctaLink":333},[288],{"data":2760,"content":2761,"nodeType":71},{},[2762,2768],{"data":2763,"content":2764,"nodeType":301},{},[2765],{"data":2766,"marks":2767,"value":300,"nodeType":79},{},[],{"data":2769,"content":2770,"nodeType":84},{},[2771],{"data":2772,"marks":2773,"value":308,"nodeType":79},{},[],{"metadata":2775,"sys":2778,"fields":2783},{"tags":2776,"concepts":2777},[],[],{"space":2779,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2781,"publishedVersion":59,"revision":22,"locale":27},{"sys":2780},{"type":12,"linkType":13,"id":14},{"sys":2782},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2784},{"url":324,"details":2785,"fileName":330,"contentType":331},{"size":326,"image":2786},{"width":328,"height":329},{"sys":2788,"fields":2791},{"id":2789,"createdAt":2790},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":2792,"slug":2793,"articleIntro":2792,"category":2794},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[2795],{"metadata":2796,"sys":2799,"fields":2806},{"tags":2797,"concepts":2798},[],[],{"space":2800,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2802,"publishedVersion":279,"revision":59,"contentType":2804,"locale":27},{"sys":2801},{"type":12,"linkType":13,"id":14},{"sys":2803},{"id":20,"type":12,"linkType":21},{"sys":2805},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2807,"metaTitle":289,"metaDescription":290,"mainTitle":2808,"subtitle":309,"heroImage":2823,"ctaButton":332,"ctaLink":333},[288],{"data":2809,"content":2810,"nodeType":71},{},[2811,2817],{"data":2812,"content":2813,"nodeType":301},{},[2814],{"data":2815,"marks":2816,"value":300,"nodeType":79},{},[],{"data":2818,"content":2819,"nodeType":84},{},[2820],{"data":2821,"marks":2822,"value":308,"nodeType":79},{},[],{"metadata":2824,"sys":2827,"fields":2832},{"tags":2825,"concepts":2826},[],[],{"space":2828,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2830,"publishedVersion":59,"revision":22,"locale":27},{"sys":2829},{"type":12,"linkType":13,"id":14},{"sys":2831},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2833},{"url":324,"details":2834,"fileName":330,"contentType":331},{"size":326,"image":2835},{"width":328,"height":329},{"sys":2837,"fields":2840},{"id":2838,"createdAt":2839},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":2841,"slug":2842,"articleIntro":2841,"category":2843},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[2844],{"metadata":2845,"sys":2848,"fields":2855},{"tags":2846,"concepts":2847},[],[],{"space":2849,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2851,"publishedVersion":279,"revision":59,"contentType":2853,"locale":27},{"sys":2850},{"type":12,"linkType":13,"id":14},{"sys":2852},{"id":20,"type":12,"linkType":21},{"sys":2854},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2856,"metaTitle":289,"metaDescription":290,"mainTitle":2857,"subtitle":309,"heroImage":2872,"ctaButton":332,"ctaLink":333},[288],{"data":2858,"content":2859,"nodeType":71},{},[2860,2866],{"data":2861,"content":2862,"nodeType":301},{},[2863],{"data":2864,"marks":2865,"value":300,"nodeType":79},{},[],{"data":2867,"content":2868,"nodeType":84},{},[2869],{"data":2870,"marks":2871,"value":308,"nodeType":79},{},[],{"metadata":2873,"sys":2876,"fields":2881},{"tags":2874,"concepts":2875},[],[],{"space":2877,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2879,"publishedVersion":59,"revision":22,"locale":27},{"sys":2878},{"type":12,"linkType":13,"id":14},{"sys":2880},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2882},{"url":324,"details":2883,"fileName":330,"contentType":331},{"size":326,"image":2884},{"width":328,"height":329},{"sys":2886,"fields":2889},{"id":2887,"createdAt":2888},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2890,"slug":2891,"articleIntro":2890,"category":2892},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2893],{"metadata":2894,"sys":2897,"fields":2904},{"tags":2895,"concepts":2896},[],[],{"space":2898,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2900,"publishedVersion":279,"revision":59,"contentType":2902,"locale":27},{"sys":2899},{"type":12,"linkType":13,"id":14},{"sys":2901},{"id":20,"type":12,"linkType":21},{"sys":2903},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2905,"metaTitle":289,"metaDescription":290,"mainTitle":2906,"subtitle":309,"heroImage":2921,"ctaButton":332,"ctaLink":333},[288],{"data":2907,"content":2908,"nodeType":71},{},[2909,2915],{"data":2910,"content":2911,"nodeType":301},{},[2912],{"data":2913,"marks":2914,"value":300,"nodeType":79},{},[],{"data":2916,"content":2917,"nodeType":84},{},[2918],{"data":2919,"marks":2920,"value":308,"nodeType":79},{},[],{"metadata":2922,"sys":2925,"fields":2930},{"tags":2923,"concepts":2924},[],[],{"space":2926,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2928,"publishedVersion":59,"revision":22,"locale":27},{"sys":2927},{"type":12,"linkType":13,"id":14},{"sys":2929},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2931},{"url":324,"details":2932,"fileName":330,"contentType":331},{"size":326,"image":2933},{"width":328,"height":329},{"sys":2935,"fields":2938},{"id":2936,"createdAt":2937},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":2939,"slug":2940,"articleIntro":2939,"category":2941},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[2942],{"metadata":2943,"sys":2946,"fields":2953},{"tags":2944,"concepts":2945},[],[],{"space":2947,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2949,"publishedVersion":279,"revision":59,"contentType":2951,"locale":27},{"sys":2948},{"type":12,"linkType":13,"id":14},{"sys":2950},{"id":20,"type":12,"linkType":21},{"sys":2952},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":2954,"metaTitle":289,"metaDescription":290,"mainTitle":2955,"subtitle":309,"heroImage":2970,"ctaButton":332,"ctaLink":333},[288],{"data":2956,"content":2957,"nodeType":71},{},[2958,2964],{"data":2959,"content":2960,"nodeType":301},{},[2961],{"data":2962,"marks":2963,"value":300,"nodeType":79},{},[],{"data":2965,"content":2966,"nodeType":84},{},[2967],{"data":2968,"marks":2969,"value":308,"nodeType":79},{},[],{"metadata":2971,"sys":2974,"fields":2979},{"tags":2972,"concepts":2973},[],[],{"space":2975,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":2977,"publishedVersion":59,"revision":22,"locale":27},{"sys":2976},{"type":12,"linkType":13,"id":14},{"sys":2978},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":2980},{"url":324,"details":2981,"fileName":330,"contentType":331},{"size":326,"image":2982},{"width":328,"height":329},{"sys":2984,"fields":2987},{"id":2985,"createdAt":2986},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":2988,"slug":2989,"articleIntro":2988,"category":2990},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[2991],{"metadata":2992,"sys":2995,"fields":3002},{"tags":2993,"concepts":2994},[],[],{"space":2996,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":2998,"publishedVersion":279,"revision":59,"contentType":3000,"locale":27},{"sys":2997},{"type":12,"linkType":13,"id":14},{"sys":2999},{"id":20,"type":12,"linkType":21},{"sys":3001},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3003,"metaTitle":289,"metaDescription":290,"mainTitle":3004,"subtitle":309,"heroImage":3019,"ctaButton":332,"ctaLink":333},[288],{"data":3005,"content":3006,"nodeType":71},{},[3007,3013],{"data":3008,"content":3009,"nodeType":301},{},[3010],{"data":3011,"marks":3012,"value":300,"nodeType":79},{},[],{"data":3014,"content":3015,"nodeType":84},{},[3016],{"data":3017,"marks":3018,"value":308,"nodeType":79},{},[],{"metadata":3020,"sys":3023,"fields":3028},{"tags":3021,"concepts":3022},[],[],{"space":3024,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3026,"publishedVersion":59,"revision":22,"locale":27},{"sys":3025},{"type":12,"linkType":13,"id":14},{"sys":3027},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3029},{"url":324,"details":3030,"fileName":330,"contentType":331},{"size":326,"image":3031},{"width":328,"height":329},{"sys":3033,"fields":3036},{"id":3034,"createdAt":3035},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":3037,"slug":3038,"articleIntro":3037,"category":3039},"206 - Droit au bail","compte-206-droit-au-bail",[3040],{"metadata":3041,"sys":3044,"fields":3051},{"tags":3042,"concepts":3043},[],[],{"space":3045,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3047,"publishedVersion":279,"revision":59,"contentType":3049,"locale":27},{"sys":3046},{"type":12,"linkType":13,"id":14},{"sys":3048},{"id":20,"type":12,"linkType":21},{"sys":3050},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3052,"metaTitle":289,"metaDescription":290,"mainTitle":3053,"subtitle":309,"heroImage":3068,"ctaButton":332,"ctaLink":333},[288],{"data":3054,"content":3055,"nodeType":71},{},[3056,3062],{"data":3057,"content":3058,"nodeType":301},{},[3059],{"data":3060,"marks":3061,"value":300,"nodeType":79},{},[],{"data":3063,"content":3064,"nodeType":84},{},[3065],{"data":3066,"marks":3067,"value":308,"nodeType":79},{},[],{"metadata":3069,"sys":3072,"fields":3077},{"tags":3070,"concepts":3071},[],[],{"space":3073,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3075,"publishedVersion":59,"revision":22,"locale":27},{"sys":3074},{"type":12,"linkType":13,"id":14},{"sys":3076},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3078},{"url":324,"details":3079,"fileName":330,"contentType":331},{"size":326,"image":3080},{"width":328,"height":329},{"sys":3082,"fields":3085},{"id":3083,"createdAt":3084},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":3086,"slug":3087,"articleIntro":-1,"category":3088},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[3089],{"metadata":3090,"sys":3093,"fields":3100},{"tags":3091,"concepts":3092},[],[],{"space":3094,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3096,"publishedVersion":279,"revision":59,"contentType":3098,"locale":27},{"sys":3095},{"type":12,"linkType":13,"id":14},{"sys":3097},{"id":20,"type":12,"linkType":21},{"sys":3099},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3101,"metaTitle":289,"metaDescription":290,"mainTitle":3102,"subtitle":309,"heroImage":3117,"ctaButton":332,"ctaLink":333},[288],{"data":3103,"content":3104,"nodeType":71},{},[3105,3111],{"data":3106,"content":3107,"nodeType":301},{},[3108],{"data":3109,"marks":3110,"value":300,"nodeType":79},{},[],{"data":3112,"content":3113,"nodeType":84},{},[3114],{"data":3115,"marks":3116,"value":308,"nodeType":79},{},[],{"metadata":3118,"sys":3121,"fields":3126},{"tags":3119,"concepts":3120},[],[],{"space":3122,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3124,"publishedVersion":59,"revision":22,"locale":27},{"sys":3123},{"type":12,"linkType":13,"id":14},{"sys":3125},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3127},{"url":324,"details":3128,"fileName":330,"contentType":331},{"size":326,"image":3129},{"width":328,"height":329},{"sys":3131,"fields":3134},{"id":3132,"createdAt":3133},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":3135,"slug":3136,"articleIntro":3135,"category":3137},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[3138],{"metadata":3139,"sys":3142,"fields":3149},{"tags":3140,"concepts":3141},[],[],{"space":3143,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3145,"publishedVersion":279,"revision":59,"contentType":3147,"locale":27},{"sys":3144},{"type":12,"linkType":13,"id":14},{"sys":3146},{"id":20,"type":12,"linkType":21},{"sys":3148},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3150,"metaTitle":289,"metaDescription":290,"mainTitle":3151,"subtitle":309,"heroImage":3166,"ctaButton":332,"ctaLink":333},[288],{"data":3152,"content":3153,"nodeType":71},{},[3154,3160],{"data":3155,"content":3156,"nodeType":301},{},[3157],{"data":3158,"marks":3159,"value":300,"nodeType":79},{},[],{"data":3161,"content":3162,"nodeType":84},{},[3163],{"data":3164,"marks":3165,"value":308,"nodeType":79},{},[],{"metadata":3167,"sys":3170,"fields":3175},{"tags":3168,"concepts":3169},[],[],{"space":3171,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3173,"publishedVersion":59,"revision":22,"locale":27},{"sys":3172},{"type":12,"linkType":13,"id":14},{"sys":3174},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3176},{"url":324,"details":3177,"fileName":330,"contentType":331},{"size":326,"image":3178},{"width":328,"height":329},{"sys":3180,"fields":3183},{"id":3181,"createdAt":3182},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":3184,"slug":3185,"articleIntro":3184,"category":3186},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[3187],{"metadata":3188,"sys":3191,"fields":3198},{"tags":3189,"concepts":3190},[],[],{"space":3192,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3194,"publishedVersion":279,"revision":59,"contentType":3196,"locale":27},{"sys":3193},{"type":12,"linkType":13,"id":14},{"sys":3195},{"id":20,"type":12,"linkType":21},{"sys":3197},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3199,"metaTitle":289,"metaDescription":290,"mainTitle":3200,"subtitle":309,"heroImage":3215,"ctaButton":332,"ctaLink":333},[288],{"data":3201,"content":3202,"nodeType":71},{},[3203,3209],{"data":3204,"content":3205,"nodeType":301},{},[3206],{"data":3207,"marks":3208,"value":300,"nodeType":79},{},[],{"data":3210,"content":3211,"nodeType":84},{},[3212],{"data":3213,"marks":3214,"value":308,"nodeType":79},{},[],{"metadata":3216,"sys":3219,"fields":3224},{"tags":3217,"concepts":3218},[],[],{"space":3220,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3222,"publishedVersion":59,"revision":22,"locale":27},{"sys":3221},{"type":12,"linkType":13,"id":14},{"sys":3223},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3225},{"url":324,"details":3226,"fileName":330,"contentType":331},{"size":326,"image":3227},{"width":328,"height":329},{"sys":3229,"fields":3232},{"id":3230,"createdAt":3231},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":3233,"slug":3234,"articleIntro":-1,"category":3235},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[3236],{"metadata":3237,"sys":3240,"fields":3247},{"tags":3238,"concepts":3239},[],[],{"space":3241,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3243,"publishedVersion":279,"revision":59,"contentType":3245,"locale":27},{"sys":3242},{"type":12,"linkType":13,"id":14},{"sys":3244},{"id":20,"type":12,"linkType":21},{"sys":3246},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3248,"metaTitle":289,"metaDescription":290,"mainTitle":3249,"subtitle":309,"heroImage":3264,"ctaButton":332,"ctaLink":333},[288],{"data":3250,"content":3251,"nodeType":71},{},[3252,3258],{"data":3253,"content":3254,"nodeType":301},{},[3255],{"data":3256,"marks":3257,"value":300,"nodeType":79},{},[],{"data":3259,"content":3260,"nodeType":84},{},[3261],{"data":3262,"marks":3263,"value":308,"nodeType":79},{},[],{"metadata":3265,"sys":3268,"fields":3273},{"tags":3266,"concepts":3267},[],[],{"space":3269,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3271,"publishedVersion":59,"revision":22,"locale":27},{"sys":3270},{"type":12,"linkType":13,"id":14},{"sys":3272},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3274},{"url":324,"details":3275,"fileName":330,"contentType":331},{"size":326,"image":3276},{"width":328,"height":329},{"sys":3278,"fields":3281},{"id":3279,"createdAt":3280},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":3282,"slug":3283,"articleIntro":3282,"category":3284},"506 - Obligations","compte-506-obligations",[3285],{"metadata":3286,"sys":3289,"fields":3296},{"tags":3287,"concepts":3288},[],[],{"space":3290,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3292,"publishedVersion":279,"revision":59,"contentType":3294,"locale":27},{"sys":3291},{"type":12,"linkType":13,"id":14},{"sys":3293},{"id":20,"type":12,"linkType":21},{"sys":3295},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3297,"metaTitle":289,"metaDescription":290,"mainTitle":3298,"subtitle":309,"heroImage":3313,"ctaButton":332,"ctaLink":333},[288],{"data":3299,"content":3300,"nodeType":71},{},[3301,3307],{"data":3302,"content":3303,"nodeType":301},{},[3304],{"data":3305,"marks":3306,"value":300,"nodeType":79},{},[],{"data":3308,"content":3309,"nodeType":84},{},[3310],{"data":3311,"marks":3312,"value":308,"nodeType":79},{},[],{"metadata":3314,"sys":3317,"fields":3322},{"tags":3315,"concepts":3316},[],[],{"space":3318,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3320,"publishedVersion":59,"revision":22,"locale":27},{"sys":3319},{"type":12,"linkType":13,"id":14},{"sys":3321},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3323},{"url":324,"details":3324,"fileName":330,"contentType":331},{"size":326,"image":3325},{"width":328,"height":329},{"sys":3327,"fields":3330},{"id":3328,"createdAt":3329},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":3331,"slug":3332,"articleIntro":3331,"category":3333},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[3334],{"metadata":3335,"sys":3338,"fields":3345},{"tags":3336,"concepts":3337},[],[],{"space":3339,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3341,"publishedVersion":279,"revision":59,"contentType":3343,"locale":27},{"sys":3340},{"type":12,"linkType":13,"id":14},{"sys":3342},{"id":20,"type":12,"linkType":21},{"sys":3344},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3346,"metaTitle":289,"metaDescription":290,"mainTitle":3347,"subtitle":309,"heroImage":3362,"ctaButton":332,"ctaLink":333},[288],{"data":3348,"content":3349,"nodeType":71},{},[3350,3356],{"data":3351,"content":3352,"nodeType":301},{},[3353],{"data":3354,"marks":3355,"value":300,"nodeType":79},{},[],{"data":3357,"content":3358,"nodeType":84},{},[3359],{"data":3360,"marks":3361,"value":308,"nodeType":79},{},[],{"metadata":3363,"sys":3366,"fields":3371},{"tags":3364,"concepts":3365},[],[],{"space":3367,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3369,"publishedVersion":59,"revision":22,"locale":27},{"sys":3368},{"type":12,"linkType":13,"id":14},{"sys":3370},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3372},{"url":324,"details":3373,"fileName":330,"contentType":331},{"size":326,"image":3374},{"width":328,"height":329},{"sys":3376,"fields":3379},{"id":3377,"createdAt":3378},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":3380,"slug":3381,"articleIntro":3380,"category":3382},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[3383],{"metadata":3384,"sys":3387,"fields":3394},{"tags":3385,"concepts":3386},[],[],{"space":3388,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3390,"publishedVersion":279,"revision":59,"contentType":3392,"locale":27},{"sys":3389},{"type":12,"linkType":13,"id":14},{"sys":3391},{"id":20,"type":12,"linkType":21},{"sys":3393},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3395,"metaTitle":289,"metaDescription":290,"mainTitle":3396,"subtitle":309,"heroImage":3411,"ctaButton":332,"ctaLink":333},[288],{"data":3397,"content":3398,"nodeType":71},{},[3399,3405],{"data":3400,"content":3401,"nodeType":301},{},[3402],{"data":3403,"marks":3404,"value":300,"nodeType":79},{},[],{"data":3406,"content":3407,"nodeType":84},{},[3408],{"data":3409,"marks":3410,"value":308,"nodeType":79},{},[],{"metadata":3412,"sys":3415,"fields":3420},{"tags":3413,"concepts":3414},[],[],{"space":3416,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3418,"publishedVersion":59,"revision":22,"locale":27},{"sys":3417},{"type":12,"linkType":13,"id":14},{"sys":3419},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3421},{"url":324,"details":3422,"fileName":330,"contentType":331},{"size":326,"image":3423},{"width":328,"height":329},{"sys":3425,"fields":3428},{"id":3426,"createdAt":3427},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":3429,"slug":3430,"articleIntro":3429,"category":3431},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[3432],{"metadata":3433,"sys":3436,"fields":3443},{"tags":3434,"concepts":3435},[],[],{"space":3437,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3439,"publishedVersion":279,"revision":59,"contentType":3441,"locale":27},{"sys":3438},{"type":12,"linkType":13,"id":14},{"sys":3440},{"id":20,"type":12,"linkType":21},{"sys":3442},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3444,"metaTitle":289,"metaDescription":290,"mainTitle":3445,"subtitle":309,"heroImage":3460,"ctaButton":332,"ctaLink":333},[288],{"data":3446,"content":3447,"nodeType":71},{},[3448,3454],{"data":3449,"content":3450,"nodeType":301},{},[3451],{"data":3452,"marks":3453,"value":300,"nodeType":79},{},[],{"data":3455,"content":3456,"nodeType":84},{},[3457],{"data":3458,"marks":3459,"value":308,"nodeType":79},{},[],{"metadata":3461,"sys":3464,"fields":3469},{"tags":3462,"concepts":3463},[],[],{"space":3465,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3467,"publishedVersion":59,"revision":22,"locale":27},{"sys":3466},{"type":12,"linkType":13,"id":14},{"sys":3468},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3470},{"url":324,"details":3471,"fileName":330,"contentType":331},{"size":326,"image":3472},{"width":328,"height":329},{"sys":3474,"fields":3477},{"id":3475,"createdAt":3476},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":3478,"slug":3479,"articleIntro":-1,"category":3480},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[3481],{"metadata":3482,"sys":3485,"fields":3492},{"tags":3483,"concepts":3484},[],[],{"space":3486,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3488,"publishedVersion":279,"revision":59,"contentType":3490,"locale":27},{"sys":3487},{"type":12,"linkType":13,"id":14},{"sys":3489},{"id":20,"type":12,"linkType":21},{"sys":3491},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3493,"metaTitle":289,"metaDescription":290,"mainTitle":3494,"subtitle":309,"heroImage":3509,"ctaButton":332,"ctaLink":333},[288],{"data":3495,"content":3496,"nodeType":71},{},[3497,3503],{"data":3498,"content":3499,"nodeType":301},{},[3500],{"data":3501,"marks":3502,"value":300,"nodeType":79},{},[],{"data":3504,"content":3505,"nodeType":84},{},[3506],{"data":3507,"marks":3508,"value":308,"nodeType":79},{},[],{"metadata":3510,"sys":3513,"fields":3518},{"tags":3511,"concepts":3512},[],[],{"space":3514,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3516,"publishedVersion":59,"revision":22,"locale":27},{"sys":3515},{"type":12,"linkType":13,"id":14},{"sys":3517},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3519},{"url":324,"details":3520,"fileName":330,"contentType":331},{"size":326,"image":3521},{"width":328,"height":329},{"sys":3523,"fields":3526},{"id":3524,"createdAt":3525},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3527,"slug":3528,"articleIntro":3527,"category":3529},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3530],{"metadata":3531,"sys":3534,"fields":3541},{"tags":3532,"concepts":3533},[],[],{"space":3535,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3537,"publishedVersion":279,"revision":59,"contentType":3539,"locale":27},{"sys":3536},{"type":12,"linkType":13,"id":14},{"sys":3538},{"id":20,"type":12,"linkType":21},{"sys":3540},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3542,"metaTitle":289,"metaDescription":290,"mainTitle":3543,"subtitle":309,"heroImage":3558,"ctaButton":332,"ctaLink":333},[288],{"data":3544,"content":3545,"nodeType":71},{},[3546,3552],{"data":3547,"content":3548,"nodeType":301},{},[3549],{"data":3550,"marks":3551,"value":300,"nodeType":79},{},[],{"data":3553,"content":3554,"nodeType":84},{},[3555],{"data":3556,"marks":3557,"value":308,"nodeType":79},{},[],{"metadata":3559,"sys":3562,"fields":3567},{"tags":3560,"concepts":3561},[],[],{"space":3563,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3565,"publishedVersion":59,"revision":22,"locale":27},{"sys":3564},{"type":12,"linkType":13,"id":14},{"sys":3566},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3568},{"url":324,"details":3569,"fileName":330,"contentType":331},{"size":326,"image":3570},{"width":328,"height":329},{"sys":3572,"fields":3575},{"id":3573,"createdAt":3574},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":3576,"slug":3577,"articleIntro":3576,"category":3578},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[3579],{"metadata":3580,"sys":3583,"fields":3590},{"tags":3581,"concepts":3582},[],[],{"space":3584,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3586,"publishedVersion":279,"revision":59,"contentType":3588,"locale":27},{"sys":3585},{"type":12,"linkType":13,"id":14},{"sys":3587},{"id":20,"type":12,"linkType":21},{"sys":3589},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3591,"metaTitle":289,"metaDescription":290,"mainTitle":3592,"subtitle":309,"heroImage":3607,"ctaButton":332,"ctaLink":333},[288],{"data":3593,"content":3594,"nodeType":71},{},[3595,3601],{"data":3596,"content":3597,"nodeType":301},{},[3598],{"data":3599,"marks":3600,"value":300,"nodeType":79},{},[],{"data":3602,"content":3603,"nodeType":84},{},[3604],{"data":3605,"marks":3606,"value":308,"nodeType":79},{},[],{"metadata":3608,"sys":3611,"fields":3616},{"tags":3609,"concepts":3610},[],[],{"space":3612,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3614,"publishedVersion":59,"revision":22,"locale":27},{"sys":3613},{"type":12,"linkType":13,"id":14},{"sys":3615},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3617},{"url":324,"details":3618,"fileName":330,"contentType":331},{"size":326,"image":3619},{"width":328,"height":329},{"sys":3621,"fields":3624},{"id":3622,"createdAt":3623},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":3625,"slug":3626,"articleIntro":3625,"category":3627},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[3628],{"metadata":3629,"sys":3632,"fields":3639},{"tags":3630,"concepts":3631},[],[],{"space":3633,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3635,"publishedVersion":279,"revision":59,"contentType":3637,"locale":27},{"sys":3634},{"type":12,"linkType":13,"id":14},{"sys":3636},{"id":20,"type":12,"linkType":21},{"sys":3638},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3640,"metaTitle":289,"metaDescription":290,"mainTitle":3641,"subtitle":309,"heroImage":3656,"ctaButton":332,"ctaLink":333},[288],{"data":3642,"content":3643,"nodeType":71},{},[3644,3650],{"data":3645,"content":3646,"nodeType":301},{},[3647],{"data":3648,"marks":3649,"value":300,"nodeType":79},{},[],{"data":3651,"content":3652,"nodeType":84},{},[3653],{"data":3654,"marks":3655,"value":308,"nodeType":79},{},[],{"metadata":3657,"sys":3660,"fields":3665},{"tags":3658,"concepts":3659},[],[],{"space":3661,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3663,"publishedVersion":59,"revision":22,"locale":27},{"sys":3662},{"type":12,"linkType":13,"id":14},{"sys":3664},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3666},{"url":324,"details":3667,"fileName":330,"contentType":331},{"size":326,"image":3668},{"width":328,"height":329},{"sys":3670,"fields":3673},{"id":3671,"createdAt":3672},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":3674,"slug":3675,"articleIntro":3674,"category":3676},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[3677],{"metadata":3678,"sys":3681,"fields":3688},{"tags":3679,"concepts":3680},[],[],{"space":3682,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3684,"publishedVersion":279,"revision":59,"contentType":3686,"locale":27},{"sys":3683},{"type":12,"linkType":13,"id":14},{"sys":3685},{"id":20,"type":12,"linkType":21},{"sys":3687},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3689,"metaTitle":289,"metaDescription":290,"mainTitle":3690,"subtitle":309,"heroImage":3705,"ctaButton":332,"ctaLink":333},[288],{"data":3691,"content":3692,"nodeType":71},{},[3693,3699],{"data":3694,"content":3695,"nodeType":301},{},[3696],{"data":3697,"marks":3698,"value":300,"nodeType":79},{},[],{"data":3700,"content":3701,"nodeType":84},{},[3702],{"data":3703,"marks":3704,"value":308,"nodeType":79},{},[],{"metadata":3706,"sys":3709,"fields":3714},{"tags":3707,"concepts":3708},[],[],{"space":3710,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3712,"publishedVersion":59,"revision":22,"locale":27},{"sys":3711},{"type":12,"linkType":13,"id":14},{"sys":3713},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3715},{"url":324,"details":3716,"fileName":330,"contentType":331},{"size":326,"image":3717},{"width":328,"height":329},{"sys":3719,"fields":3722},{"id":3720,"createdAt":3721},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":3723,"slug":3724,"articleIntro":3723,"category":3725},"Compte 614 - Charges locatives","compte-614-charges-locatives",[3726],{"metadata":3727,"sys":3730,"fields":3737},{"tags":3728,"concepts":3729},[],[],{"space":3731,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3733,"publishedVersion":279,"revision":59,"contentType":3735,"locale":27},{"sys":3732},{"type":12,"linkType":13,"id":14},{"sys":3734},{"id":20,"type":12,"linkType":21},{"sys":3736},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3738,"metaTitle":289,"metaDescription":290,"mainTitle":3739,"subtitle":309,"heroImage":3754,"ctaButton":332,"ctaLink":333},[288],{"data":3740,"content":3741,"nodeType":71},{},[3742,3748],{"data":3743,"content":3744,"nodeType":301},{},[3745],{"data":3746,"marks":3747,"value":300,"nodeType":79},{},[],{"data":3749,"content":3750,"nodeType":84},{},[3751],{"data":3752,"marks":3753,"value":308,"nodeType":79},{},[],{"metadata":3755,"sys":3758,"fields":3763},{"tags":3756,"concepts":3757},[],[],{"space":3759,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3761,"publishedVersion":59,"revision":22,"locale":27},{"sys":3760},{"type":12,"linkType":13,"id":14},{"sys":3762},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3764},{"url":324,"details":3765,"fileName":330,"contentType":331},{"size":326,"image":3766},{"width":328,"height":329},{"sys":3768,"fields":3771},{"id":3769,"createdAt":3770},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":3772,"slug":3773,"articleIntro":3772,"category":3774},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[3775],{"metadata":3776,"sys":3779,"fields":3786},{"tags":3777,"concepts":3778},[],[],{"space":3780,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3782,"publishedVersion":279,"revision":59,"contentType":3784,"locale":27},{"sys":3781},{"type":12,"linkType":13,"id":14},{"sys":3783},{"id":20,"type":12,"linkType":21},{"sys":3785},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3787,"metaTitle":289,"metaDescription":290,"mainTitle":3788,"subtitle":309,"heroImage":3803,"ctaButton":332,"ctaLink":333},[288],{"data":3789,"content":3790,"nodeType":71},{},[3791,3797],{"data":3792,"content":3793,"nodeType":301},{},[3794],{"data":3795,"marks":3796,"value":300,"nodeType":79},{},[],{"data":3798,"content":3799,"nodeType":84},{},[3800],{"data":3801,"marks":3802,"value":308,"nodeType":79},{},[],{"metadata":3804,"sys":3807,"fields":3812},{"tags":3805,"concepts":3806},[],[],{"space":3808,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3810,"publishedVersion":59,"revision":22,"locale":27},{"sys":3809},{"type":12,"linkType":13,"id":14},{"sys":3811},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3813},{"url":324,"details":3814,"fileName":330,"contentType":331},{"size":326,"image":3815},{"width":328,"height":329},{"sys":3817,"fields":3820},{"id":3818,"createdAt":3819},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":3821,"slug":3822,"articleIntro":3821,"category":3823},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[3824],{"metadata":3825,"sys":3828,"fields":3835},{"tags":3826,"concepts":3827},[],[],{"space":3829,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3831,"publishedVersion":279,"revision":59,"contentType":3833,"locale":27},{"sys":3830},{"type":12,"linkType":13,"id":14},{"sys":3832},{"id":20,"type":12,"linkType":21},{"sys":3834},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3836,"metaTitle":289,"metaDescription":290,"mainTitle":3837,"subtitle":309,"heroImage":3852,"ctaButton":332,"ctaLink":333},[288],{"data":3838,"content":3839,"nodeType":71},{},[3840,3846],{"data":3841,"content":3842,"nodeType":301},{},[3843],{"data":3844,"marks":3845,"value":300,"nodeType":79},{},[],{"data":3847,"content":3848,"nodeType":84},{},[3849],{"data":3850,"marks":3851,"value":308,"nodeType":79},{},[],{"metadata":3853,"sys":3856,"fields":3861},{"tags":3854,"concepts":3855},[],[],{"space":3857,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3859,"publishedVersion":59,"revision":22,"locale":27},{"sys":3858},{"type":12,"linkType":13,"id":14},{"sys":3860},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3862},{"url":324,"details":3863,"fileName":330,"contentType":331},{"size":326,"image":3864},{"width":328,"height":329},{"sys":3866,"fields":3869},{"id":3867,"createdAt":3868},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":3870,"slug":3871,"articleIntro":-1,"category":3872},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[3873],{"metadata":3874,"sys":3877,"fields":3884},{"tags":3875,"concepts":3876},[],[],{"space":3878,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3880,"publishedVersion":279,"revision":59,"contentType":3882,"locale":27},{"sys":3879},{"type":12,"linkType":13,"id":14},{"sys":3881},{"id":20,"type":12,"linkType":21},{"sys":3883},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3885,"metaTitle":289,"metaDescription":290,"mainTitle":3886,"subtitle":309,"heroImage":3901,"ctaButton":332,"ctaLink":333},[288],{"data":3887,"content":3888,"nodeType":71},{},[3889,3895],{"data":3890,"content":3891,"nodeType":301},{},[3892],{"data":3893,"marks":3894,"value":300,"nodeType":79},{},[],{"data":3896,"content":3897,"nodeType":84},{},[3898],{"data":3899,"marks":3900,"value":308,"nodeType":79},{},[],{"metadata":3902,"sys":3905,"fields":3910},{"tags":3903,"concepts":3904},[],[],{"space":3906,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3908,"publishedVersion":59,"revision":22,"locale":27},{"sys":3907},{"type":12,"linkType":13,"id":14},{"sys":3909},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3911},{"url":324,"details":3912,"fileName":330,"contentType":331},{"size":326,"image":3913},{"width":328,"height":329},{"sys":3915,"fields":3918},{"id":3916,"createdAt":3917},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":3919,"slug":3920,"articleIntro":3919,"category":3921},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[3922],{"metadata":3923,"sys":3926,"fields":3933},{"tags":3924,"concepts":3925},[],[],{"space":3927,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3929,"publishedVersion":279,"revision":59,"contentType":3931,"locale":27},{"sys":3928},{"type":12,"linkType":13,"id":14},{"sys":3930},{"id":20,"type":12,"linkType":21},{"sys":3932},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3934,"metaTitle":289,"metaDescription":290,"mainTitle":3935,"subtitle":309,"heroImage":3950,"ctaButton":332,"ctaLink":333},[288],{"data":3936,"content":3937,"nodeType":71},{},[3938,3944],{"data":3939,"content":3940,"nodeType":301},{},[3941],{"data":3942,"marks":3943,"value":300,"nodeType":79},{},[],{"data":3945,"content":3946,"nodeType":84},{},[3947],{"data":3948,"marks":3949,"value":308,"nodeType":79},{},[],{"metadata":3951,"sys":3954,"fields":3959},{"tags":3952,"concepts":3953},[],[],{"space":3955,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":3957,"publishedVersion":59,"revision":22,"locale":27},{"sys":3956},{"type":12,"linkType":13,"id":14},{"sys":3958},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":3960},{"url":324,"details":3961,"fileName":330,"contentType":331},{"size":326,"image":3962},{"width":328,"height":329},{"sys":3964,"fields":3967},{"id":3965,"createdAt":3966},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":3968,"slug":3969,"articleIntro":3968,"category":3970},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[3971],{"metadata":3972,"sys":3975,"fields":3982},{"tags":3973,"concepts":3974},[],[],{"space":3976,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":3978,"publishedVersion":279,"revision":59,"contentType":3980,"locale":27},{"sys":3977},{"type":12,"linkType":13,"id":14},{"sys":3979},{"id":20,"type":12,"linkType":21},{"sys":3981},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":3983,"metaTitle":289,"metaDescription":290,"mainTitle":3984,"subtitle":309,"heroImage":3999,"ctaButton":332,"ctaLink":333},[288],{"data":3985,"content":3986,"nodeType":71},{},[3987,3993],{"data":3988,"content":3989,"nodeType":301},{},[3990],{"data":3991,"marks":3992,"value":300,"nodeType":79},{},[],{"data":3994,"content":3995,"nodeType":84},{},[3996],{"data":3997,"marks":3998,"value":308,"nodeType":79},{},[],{"metadata":4000,"sys":4003,"fields":4008},{"tags":4001,"concepts":4002},[],[],{"space":4004,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4006,"publishedVersion":59,"revision":22,"locale":27},{"sys":4005},{"type":12,"linkType":13,"id":14},{"sys":4007},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4009},{"url":324,"details":4010,"fileName":330,"contentType":331},{"size":326,"image":4011},{"width":328,"height":329},{"sys":4013,"fields":4016},{"id":4014,"createdAt":4015},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":4017,"slug":4018,"articleIntro":4017,"category":4019},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[4020],{"metadata":4021,"sys":4024,"fields":4031},{"tags":4022,"concepts":4023},[],[],{"space":4025,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4027,"publishedVersion":279,"revision":59,"contentType":4029,"locale":27},{"sys":4026},{"type":12,"linkType":13,"id":14},{"sys":4028},{"id":20,"type":12,"linkType":21},{"sys":4030},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4032,"metaTitle":289,"metaDescription":290,"mainTitle":4033,"subtitle":309,"heroImage":4048,"ctaButton":332,"ctaLink":333},[288],{"data":4034,"content":4035,"nodeType":71},{},[4036,4042],{"data":4037,"content":4038,"nodeType":301},{},[4039],{"data":4040,"marks":4041,"value":300,"nodeType":79},{},[],{"data":4043,"content":4044,"nodeType":84},{},[4045],{"data":4046,"marks":4047,"value":308,"nodeType":79},{},[],{"metadata":4049,"sys":4052,"fields":4057},{"tags":4050,"concepts":4051},[],[],{"space":4053,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4055,"publishedVersion":59,"revision":22,"locale":27},{"sys":4054},{"type":12,"linkType":13,"id":14},{"sys":4056},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4058},{"url":324,"details":4059,"fileName":330,"contentType":331},{"size":326,"image":4060},{"width":328,"height":329},{"sys":4062,"fields":4065},{"id":4063,"createdAt":4064},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":4066,"slug":4067,"articleIntro":4066,"category":4068},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[4069],{"metadata":4070,"sys":4073,"fields":4080},{"tags":4071,"concepts":4072},[],[],{"space":4074,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4076,"publishedVersion":279,"revision":59,"contentType":4078,"locale":27},{"sys":4075},{"type":12,"linkType":13,"id":14},{"sys":4077},{"id":20,"type":12,"linkType":21},{"sys":4079},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4081,"metaTitle":289,"metaDescription":290,"mainTitle":4082,"subtitle":309,"heroImage":4097,"ctaButton":332,"ctaLink":333},[288],{"data":4083,"content":4084,"nodeType":71},{},[4085,4091],{"data":4086,"content":4087,"nodeType":301},{},[4088],{"data":4089,"marks":4090,"value":300,"nodeType":79},{},[],{"data":4092,"content":4093,"nodeType":84},{},[4094],{"data":4095,"marks":4096,"value":308,"nodeType":79},{},[],{"metadata":4098,"sys":4101,"fields":4106},{"tags":4099,"concepts":4100},[],[],{"space":4102,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4104,"publishedVersion":59,"revision":22,"locale":27},{"sys":4103},{"type":12,"linkType":13,"id":14},{"sys":4105},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4107},{"url":324,"details":4108,"fileName":330,"contentType":331},{"size":326,"image":4109},{"width":328,"height":329},{"sys":4111,"fields":4114},{"id":4112,"createdAt":4113},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":4115,"slug":4116,"articleIntro":4115,"category":4117},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[4118],{"metadata":4119,"sys":4122,"fields":4129},{"tags":4120,"concepts":4121},[],[],{"space":4123,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4125,"publishedVersion":279,"revision":59,"contentType":4127,"locale":27},{"sys":4124},{"type":12,"linkType":13,"id":14},{"sys":4126},{"id":20,"type":12,"linkType":21},{"sys":4128},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4130,"metaTitle":289,"metaDescription":290,"mainTitle":4131,"subtitle":309,"heroImage":4146,"ctaButton":332,"ctaLink":333},[288],{"data":4132,"content":4133,"nodeType":71},{},[4134,4140],{"data":4135,"content":4136,"nodeType":301},{},[4137],{"data":4138,"marks":4139,"value":300,"nodeType":79},{},[],{"data":4141,"content":4142,"nodeType":84},{},[4143],{"data":4144,"marks":4145,"value":308,"nodeType":79},{},[],{"metadata":4147,"sys":4150,"fields":4155},{"tags":4148,"concepts":4149},[],[],{"space":4151,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4153,"publishedVersion":59,"revision":22,"locale":27},{"sys":4152},{"type":12,"linkType":13,"id":14},{"sys":4154},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4156},{"url":324,"details":4157,"fileName":330,"contentType":331},{"size":326,"image":4158},{"width":328,"height":329},{"sys":4160,"fields":4163},{"id":4161,"createdAt":4162},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":4164,"slug":4165,"articleIntro":4164,"category":4166},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[4167],{"metadata":4168,"sys":4171,"fields":4178},{"tags":4169,"concepts":4170},[],[],{"space":4172,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4174,"publishedVersion":279,"revision":59,"contentType":4176,"locale":27},{"sys":4173},{"type":12,"linkType":13,"id":14},{"sys":4175},{"id":20,"type":12,"linkType":21},{"sys":4177},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4179,"metaTitle":289,"metaDescription":290,"mainTitle":4180,"subtitle":309,"heroImage":4195,"ctaButton":332,"ctaLink":333},[288],{"data":4181,"content":4182,"nodeType":71},{},[4183,4189],{"data":4184,"content":4185,"nodeType":301},{},[4186],{"data":4187,"marks":4188,"value":300,"nodeType":79},{},[],{"data":4190,"content":4191,"nodeType":84},{},[4192],{"data":4193,"marks":4194,"value":308,"nodeType":79},{},[],{"metadata":4196,"sys":4199,"fields":4204},{"tags":4197,"concepts":4198},[],[],{"space":4200,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4202,"publishedVersion":59,"revision":22,"locale":27},{"sys":4201},{"type":12,"linkType":13,"id":14},{"sys":4203},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4205},{"url":324,"details":4206,"fileName":330,"contentType":331},{"size":326,"image":4207},{"width":328,"height":329},{"sys":4209,"fields":4212},{"id":4210,"createdAt":4211},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":4213,"slug":4214,"articleIntro":4213,"category":4215},"618 - Divers","compte-618-divers",[4216],{"metadata":4217,"sys":4220,"fields":4227},{"tags":4218,"concepts":4219},[],[],{"space":4221,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4223,"publishedVersion":279,"revision":59,"contentType":4225,"locale":27},{"sys":4222},{"type":12,"linkType":13,"id":14},{"sys":4224},{"id":20,"type":12,"linkType":21},{"sys":4226},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4228,"metaTitle":289,"metaDescription":290,"mainTitle":4229,"subtitle":309,"heroImage":4244,"ctaButton":332,"ctaLink":333},[288],{"data":4230,"content":4231,"nodeType":71},{},[4232,4238],{"data":4233,"content":4234,"nodeType":301},{},[4235],{"data":4236,"marks":4237,"value":300,"nodeType":79},{},[],{"data":4239,"content":4240,"nodeType":84},{},[4241],{"data":4242,"marks":4243,"value":308,"nodeType":79},{},[],{"metadata":4245,"sys":4248,"fields":4253},{"tags":4246,"concepts":4247},[],[],{"space":4249,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4251,"publishedVersion":59,"revision":22,"locale":27},{"sys":4250},{"type":12,"linkType":13,"id":14},{"sys":4252},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4254},{"url":324,"details":4255,"fileName":330,"contentType":331},{"size":326,"image":4256},{"width":328,"height":329},{"sys":4258,"fields":4261},{"id":4259,"createdAt":4260},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":4262,"slug":4263,"articleIntro":4264,"category":4265},"Compte - 102 - Fonds fiduciaires","compte-102-fonds-fiduciaires","Compte de capitaux destiné à enregistrer les fonds reçus en fiducie par le fiduciaire dans le cadre d'une opération fiduciaire",[4266],{"metadata":4267,"sys":4270,"fields":4277},{"tags":4268,"concepts":4269},[],[],{"space":4271,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4273,"publishedVersion":279,"revision":59,"contentType":4275,"locale":27},{"sys":4272},{"type":12,"linkType":13,"id":14},{"sys":4274},{"id":20,"type":12,"linkType":21},{"sys":4276},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4278,"metaTitle":289,"metaDescription":290,"mainTitle":4279,"subtitle":309,"heroImage":4294,"ctaButton":332,"ctaLink":333},[288],{"data":4280,"content":4281,"nodeType":71},{},[4282,4288],{"data":4283,"content":4284,"nodeType":301},{},[4285],{"data":4286,"marks":4287,"value":300,"nodeType":79},{},[],{"data":4289,"content":4290,"nodeType":84},{},[4291],{"data":4292,"marks":4293,"value":308,"nodeType":79},{},[],{"metadata":4295,"sys":4298,"fields":4303},{"tags":4296,"concepts":4297},[],[],{"space":4299,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4301,"publishedVersion":59,"revision":22,"locale":27},{"sys":4300},{"type":12,"linkType":13,"id":14},{"sys":4302},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4304},{"url":324,"details":4305,"fileName":330,"contentType":331},{"size":326,"image":4306},{"width":328,"height":329},{"sys":4308,"fields":4311},{"id":4309,"createdAt":4310},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":4312,"slug":4313,"articleIntro":4312,"category":4314},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[4315],{"metadata":4316,"sys":4319,"fields":4326},{"tags":4317,"concepts":4318},[],[],{"space":4320,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4322,"publishedVersion":279,"revision":59,"contentType":4324,"locale":27},{"sys":4321},{"type":12,"linkType":13,"id":14},{"sys":4323},{"id":20,"type":12,"linkType":21},{"sys":4325},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4327,"metaTitle":289,"metaDescription":290,"mainTitle":4328,"subtitle":309,"heroImage":4343,"ctaButton":332,"ctaLink":333},[288],{"data":4329,"content":4330,"nodeType":71},{},[4331,4337],{"data":4332,"content":4333,"nodeType":301},{},[4334],{"data":4335,"marks":4336,"value":300,"nodeType":79},{},[],{"data":4338,"content":4339,"nodeType":84},{},[4340],{"data":4341,"marks":4342,"value":308,"nodeType":79},{},[],{"metadata":4344,"sys":4347,"fields":4352},{"tags":4345,"concepts":4346},[],[],{"space":4348,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4350,"publishedVersion":59,"revision":22,"locale":27},{"sys":4349},{"type":12,"linkType":13,"id":14},{"sys":4351},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4353},{"url":324,"details":4354,"fileName":330,"contentType":331},{"size":326,"image":4355},{"width":328,"height":329},{"sys":4357,"fields":4360},{"id":4358,"createdAt":4359},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":4361,"slug":4362,"articleIntro":4361,"category":4363},"475 - Comptes d'attente","compte-475-comptes-d-attente",[4364],{"metadata":4365,"sys":4368,"fields":4375},{"tags":4366,"concepts":4367},[],[],{"space":4369,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4371,"publishedVersion":279,"revision":59,"contentType":4373,"locale":27},{"sys":4370},{"type":12,"linkType":13,"id":14},{"sys":4372},{"id":20,"type":12,"linkType":21},{"sys":4374},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4376,"metaTitle":289,"metaDescription":290,"mainTitle":4377,"subtitle":309,"heroImage":4392,"ctaButton":332,"ctaLink":333},[288],{"data":4378,"content":4379,"nodeType":71},{},[4380,4386],{"data":4381,"content":4382,"nodeType":301},{},[4383],{"data":4384,"marks":4385,"value":300,"nodeType":79},{},[],{"data":4387,"content":4388,"nodeType":84},{},[4389],{"data":4390,"marks":4391,"value":308,"nodeType":79},{},[],{"metadata":4393,"sys":4396,"fields":4401},{"tags":4394,"concepts":4395},[],[],{"space":4397,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4399,"publishedVersion":59,"revision":22,"locale":27},{"sys":4398},{"type":12,"linkType":13,"id":14},{"sys":4400},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4402},{"url":324,"details":4403,"fileName":330,"contentType":331},{"size":326,"image":4404},{"width":328,"height":329},{"sys":4406,"fields":4409},{"id":4407,"createdAt":4408},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":4410,"slug":4411,"articleIntro":4410,"category":4412},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[4413],{"metadata":4414,"sys":4417,"fields":4424},{"tags":4415,"concepts":4416},[],[],{"space":4418,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4420,"publishedVersion":279,"revision":59,"contentType":4422,"locale":27},{"sys":4419},{"type":12,"linkType":13,"id":14},{"sys":4421},{"id":20,"type":12,"linkType":21},{"sys":4423},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4425,"metaTitle":289,"metaDescription":290,"mainTitle":4426,"subtitle":309,"heroImage":4441,"ctaButton":332,"ctaLink":333},[288],{"data":4427,"content":4428,"nodeType":71},{},[4429,4435],{"data":4430,"content":4431,"nodeType":301},{},[4432],{"data":4433,"marks":4434,"value":300,"nodeType":79},{},[],{"data":4436,"content":4437,"nodeType":84},{},[4438],{"data":4439,"marks":4440,"value":308,"nodeType":79},{},[],{"metadata":4442,"sys":4445,"fields":4450},{"tags":4443,"concepts":4444},[],[],{"space":4446,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4448,"publishedVersion":59,"revision":22,"locale":27},{"sys":4447},{"type":12,"linkType":13,"id":14},{"sys":4449},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4451},{"url":324,"details":4452,"fileName":330,"contentType":331},{"size":326,"image":4453},{"width":328,"height":329},{"sys":4455,"fields":4458},{"id":4456,"createdAt":4457},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":4459,"slug":4460,"articleIntro":4459,"category":4461},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[4462],{"metadata":4463,"sys":4466,"fields":4473},{"tags":4464,"concepts":4465},[],[],{"space":4467,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4469,"publishedVersion":279,"revision":59,"contentType":4471,"locale":27},{"sys":4468},{"type":12,"linkType":13,"id":14},{"sys":4470},{"id":20,"type":12,"linkType":21},{"sys":4472},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4474,"metaTitle":289,"metaDescription":290,"mainTitle":4475,"subtitle":309,"heroImage":4490,"ctaButton":332,"ctaLink":333},[288],{"data":4476,"content":4477,"nodeType":71},{},[4478,4484],{"data":4479,"content":4480,"nodeType":301},{},[4481],{"data":4482,"marks":4483,"value":300,"nodeType":79},{},[],{"data":4485,"content":4486,"nodeType":84},{},[4487],{"data":4488,"marks":4489,"value":308,"nodeType":79},{},[],{"metadata":4491,"sys":4494,"fields":4499},{"tags":4492,"concepts":4493},[],[],{"space":4495,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4497,"publishedVersion":59,"revision":22,"locale":27},{"sys":4496},{"type":12,"linkType":13,"id":14},{"sys":4498},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4500},{"url":324,"details":4501,"fileName":330,"contentType":331},{"size":326,"image":4502},{"width":328,"height":329},{"sys":4504,"fields":4507},{"id":4505,"createdAt":4506},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":4508,"slug":4509,"articleIntro":4508,"category":4510},"Compte 508 - Obligations","compte-508-obligations",[4511],{"metadata":4512,"sys":4515,"fields":4522},{"tags":4513,"concepts":4514},[],[],{"space":4516,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4518,"publishedVersion":279,"revision":59,"contentType":4520,"locale":27},{"sys":4517},{"type":12,"linkType":13,"id":14},{"sys":4519},{"id":20,"type":12,"linkType":21},{"sys":4521},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4523,"metaTitle":289,"metaDescription":290,"mainTitle":4524,"subtitle":309,"heroImage":4539,"ctaButton":332,"ctaLink":333},[288],{"data":4525,"content":4526,"nodeType":71},{},[4527,4533],{"data":4528,"content":4529,"nodeType":301},{},[4530],{"data":4531,"marks":4532,"value":300,"nodeType":79},{},[],{"data":4534,"content":4535,"nodeType":84},{},[4536],{"data":4537,"marks":4538,"value":308,"nodeType":79},{},[],{"metadata":4540,"sys":4543,"fields":4548},{"tags":4541,"concepts":4542},[],[],{"space":4544,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4546,"publishedVersion":59,"revision":22,"locale":27},{"sys":4545},{"type":12,"linkType":13,"id":14},{"sys":4547},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4549},{"url":324,"details":4550,"fileName":330,"contentType":331},{"size":326,"image":4551},{"width":328,"height":329},{"sys":4553,"fields":4556},{"id":4554,"createdAt":4555},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":4557,"slug":4558,"articleIntro":4557,"category":4559},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[4560],{"metadata":4561,"sys":4564,"fields":4571},{"tags":4562,"concepts":4563},[],[],{"space":4565,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4567,"publishedVersion":279,"revision":59,"contentType":4569,"locale":27},{"sys":4566},{"type":12,"linkType":13,"id":14},{"sys":4568},{"id":20,"type":12,"linkType":21},{"sys":4570},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4572,"metaTitle":289,"metaDescription":290,"mainTitle":4573,"subtitle":309,"heroImage":4588,"ctaButton":332,"ctaLink":333},[288],{"data":4574,"content":4575,"nodeType":71},{},[4576,4582],{"data":4577,"content":4578,"nodeType":301},{},[4579],{"data":4580,"marks":4581,"value":300,"nodeType":79},{},[],{"data":4583,"content":4584,"nodeType":84},{},[4585],{"data":4586,"marks":4587,"value":308,"nodeType":79},{},[],{"metadata":4589,"sys":4592,"fields":4597},{"tags":4590,"concepts":4591},[],[],{"space":4593,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4595,"publishedVersion":59,"revision":22,"locale":27},{"sys":4594},{"type":12,"linkType":13,"id":14},{"sys":4596},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4598},{"url":324,"details":4599,"fileName":330,"contentType":331},{"size":326,"image":4600},{"width":328,"height":329},{"sys":4602,"fields":4605},{"id":4603,"createdAt":4604},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":4606,"slug":4607,"articleIntro":-1,"category":4608},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[4609],{"metadata":4610,"sys":4613,"fields":4620},{"tags":4611,"concepts":4612},[],[],{"space":4614,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4616,"publishedVersion":279,"revision":59,"contentType":4618,"locale":27},{"sys":4615},{"type":12,"linkType":13,"id":14},{"sys":4617},{"id":20,"type":12,"linkType":21},{"sys":4619},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4621,"metaTitle":289,"metaDescription":290,"mainTitle":4622,"subtitle":309,"heroImage":4637,"ctaButton":332,"ctaLink":333},[288],{"data":4623,"content":4624,"nodeType":71},{},[4625,4631],{"data":4626,"content":4627,"nodeType":301},{},[4628],{"data":4629,"marks":4630,"value":300,"nodeType":79},{},[],{"data":4632,"content":4633,"nodeType":84},{},[4634],{"data":4635,"marks":4636,"value":308,"nodeType":79},{},[],{"metadata":4638,"sys":4641,"fields":4646},{"tags":4639,"concepts":4640},[],[],{"space":4642,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4644,"publishedVersion":59,"revision":22,"locale":27},{"sys":4643},{"type":12,"linkType":13,"id":14},{"sys":4645},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4647},{"url":324,"details":4648,"fileName":330,"contentType":331},{"size":326,"image":4649},{"width":328,"height":329},{"sys":4651,"fields":4654},{"id":4652,"createdAt":4653},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":4655,"slug":4656,"articleIntro":4655,"category":4657},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[4658],{"metadata":4659,"sys":4662,"fields":4669},{"tags":4660,"concepts":4661},[],[],{"space":4663,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4665,"publishedVersion":279,"revision":59,"contentType":4667,"locale":27},{"sys":4664},{"type":12,"linkType":13,"id":14},{"sys":4666},{"id":20,"type":12,"linkType":21},{"sys":4668},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4670,"metaTitle":289,"metaDescription":290,"mainTitle":4671,"subtitle":309,"heroImage":4686,"ctaButton":332,"ctaLink":333},[288],{"data":4672,"content":4673,"nodeType":71},{},[4674,4680],{"data":4675,"content":4676,"nodeType":301},{},[4677],{"data":4678,"marks":4679,"value":300,"nodeType":79},{},[],{"data":4681,"content":4682,"nodeType":84},{},[4683],{"data":4684,"marks":4685,"value":308,"nodeType":79},{},[],{"metadata":4687,"sys":4690,"fields":4695},{"tags":4688,"concepts":4689},[],[],{"space":4691,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4693,"publishedVersion":59,"revision":22,"locale":27},{"sys":4692},{"type":12,"linkType":13,"id":14},{"sys":4694},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4696},{"url":324,"details":4697,"fileName":330,"contentType":331},{"size":326,"image":4698},{"width":328,"height":329},{"sys":4700,"fields":4703},{"id":4701,"createdAt":4702},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":4704,"slug":4705,"articleIntro":4704,"category":4706},"Compte 651 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-651-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[4707],{"metadata":4708,"sys":4711,"fields":4718},{"tags":4709,"concepts":4710},[],[],{"space":4712,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4714,"publishedVersion":279,"revision":59,"contentType":4716,"locale":27},{"sys":4713},{"type":12,"linkType":13,"id":14},{"sys":4715},{"id":20,"type":12,"linkType":21},{"sys":4717},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4719,"metaTitle":289,"metaDescription":290,"mainTitle":4720,"subtitle":309,"heroImage":4735,"ctaButton":332,"ctaLink":333},[288],{"data":4721,"content":4722,"nodeType":71},{},[4723,4729],{"data":4724,"content":4725,"nodeType":301},{},[4726],{"data":4727,"marks":4728,"value":300,"nodeType":79},{},[],{"data":4730,"content":4731,"nodeType":84},{},[4732],{"data":4733,"marks":4734,"value":308,"nodeType":79},{},[],{"metadata":4736,"sys":4739,"fields":4744},{"tags":4737,"concepts":4738},[],[],{"space":4740,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4742,"publishedVersion":59,"revision":22,"locale":27},{"sys":4741},{"type":12,"linkType":13,"id":14},{"sys":4743},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4745},{"url":324,"details":4746,"fileName":330,"contentType":331},{"size":326,"image":4747},{"width":328,"height":329},{"sys":4749,"fields":4752},{"id":4750,"createdAt":4751},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":4753,"slug":4754,"articleIntro":4753,"category":4755},"7083 - Locations diverses","compte-7083-locations-diverses",[4756],{"metadata":4757,"sys":4760,"fields":4767},{"tags":4758,"concepts":4759},[],[],{"space":4761,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4763,"publishedVersion":279,"revision":59,"contentType":4765,"locale":27},{"sys":4762},{"type":12,"linkType":13,"id":14},{"sys":4764},{"id":20,"type":12,"linkType":21},{"sys":4766},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4768,"metaTitle":289,"metaDescription":290,"mainTitle":4769,"subtitle":309,"heroImage":4784,"ctaButton":332,"ctaLink":333},[288],{"data":4770,"content":4771,"nodeType":71},{},[4772,4778],{"data":4773,"content":4774,"nodeType":301},{},[4775],{"data":4776,"marks":4777,"value":300,"nodeType":79},{},[],{"data":4779,"content":4780,"nodeType":84},{},[4781],{"data":4782,"marks":4783,"value":308,"nodeType":79},{},[],{"metadata":4785,"sys":4788,"fields":4793},{"tags":4786,"concepts":4787},[],[],{"space":4789,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4791,"publishedVersion":59,"revision":22,"locale":27},{"sys":4790},{"type":12,"linkType":13,"id":14},{"sys":4792},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4794},{"url":324,"details":4795,"fileName":330,"contentType":331},{"size":326,"image":4796},{"width":328,"height":329},{"sys":4798,"fields":4801},{"id":4799,"createdAt":4800},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":4802,"slug":4803,"articleIntro":4802,"category":4804},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[4805],{"metadata":4806,"sys":4809,"fields":4816},{"tags":4807,"concepts":4808},[],[],{"space":4810,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4812,"publishedVersion":279,"revision":59,"contentType":4814,"locale":27},{"sys":4811},{"type":12,"linkType":13,"id":14},{"sys":4813},{"id":20,"type":12,"linkType":21},{"sys":4815},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4817,"metaTitle":289,"metaDescription":290,"mainTitle":4818,"subtitle":309,"heroImage":4833,"ctaButton":332,"ctaLink":333},[288],{"data":4819,"content":4820,"nodeType":71},{},[4821,4827],{"data":4822,"content":4823,"nodeType":301},{},[4824],{"data":4825,"marks":4826,"value":300,"nodeType":79},{},[],{"data":4828,"content":4829,"nodeType":84},{},[4830],{"data":4831,"marks":4832,"value":308,"nodeType":79},{},[],{"metadata":4834,"sys":4837,"fields":4842},{"tags":4835,"concepts":4836},[],[],{"space":4838,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4840,"publishedVersion":59,"revision":22,"locale":27},{"sys":4839},{"type":12,"linkType":13,"id":14},{"sys":4841},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4843},{"url":324,"details":4844,"fileName":330,"contentType":331},{"size":326,"image":4845},{"width":328,"height":329},{"sys":4847,"fields":4850},{"id":4848,"createdAt":4849},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":4851,"slug":4852,"articleIntro":-1,"category":4853},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[4854],{"metadata":4855,"sys":4858,"fields":4865},{"tags":4856,"concepts":4857},[],[],{"space":4859,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4861,"publishedVersion":279,"revision":59,"contentType":4863,"locale":27},{"sys":4860},{"type":12,"linkType":13,"id":14},{"sys":4862},{"id":20,"type":12,"linkType":21},{"sys":4864},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4866,"metaTitle":289,"metaDescription":290,"mainTitle":4867,"subtitle":309,"heroImage":4882,"ctaButton":332,"ctaLink":333},[288],{"data":4868,"content":4869,"nodeType":71},{},[4870,4876],{"data":4871,"content":4872,"nodeType":301},{},[4873],{"data":4874,"marks":4875,"value":300,"nodeType":79},{},[],{"data":4877,"content":4878,"nodeType":84},{},[4879],{"data":4880,"marks":4881,"value":308,"nodeType":79},{},[],{"metadata":4883,"sys":4886,"fields":4891},{"tags":4884,"concepts":4885},[],[],{"space":4887,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4889,"publishedVersion":59,"revision":22,"locale":27},{"sys":4888},{"type":12,"linkType":13,"id":14},{"sys":4890},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4892},{"url":324,"details":4893,"fileName":330,"contentType":331},{"size":326,"image":4894},{"width":328,"height":329},{"sys":4896,"fields":4899},{"id":4897,"createdAt":4898},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":4900,"slug":4901,"articleIntro":4900,"category":4902},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[4903],{"metadata":4904,"sys":4907,"fields":4914},{"tags":4905,"concepts":4906},[],[],{"space":4908,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4910,"publishedVersion":279,"revision":59,"contentType":4912,"locale":27},{"sys":4909},{"type":12,"linkType":13,"id":14},{"sys":4911},{"id":20,"type":12,"linkType":21},{"sys":4913},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4915,"metaTitle":289,"metaDescription":290,"mainTitle":4916,"subtitle":309,"heroImage":4931,"ctaButton":332,"ctaLink":333},[288],{"data":4917,"content":4918,"nodeType":71},{},[4919,4925],{"data":4920,"content":4921,"nodeType":301},{},[4922],{"data":4923,"marks":4924,"value":300,"nodeType":79},{},[],{"data":4926,"content":4927,"nodeType":84},{},[4928],{"data":4929,"marks":4930,"value":308,"nodeType":79},{},[],{"metadata":4932,"sys":4935,"fields":4940},{"tags":4933,"concepts":4934},[],[],{"space":4936,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4938,"publishedVersion":59,"revision":22,"locale":27},{"sys":4937},{"type":12,"linkType":13,"id":14},{"sys":4939},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4941},{"url":324,"details":4942,"fileName":330,"contentType":331},{"size":326,"image":4943},{"width":328,"height":329},{"sys":4945,"fields":4948},{"id":4946,"createdAt":4947},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":4949,"slug":4950,"articleIntro":4949,"category":4951},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[4952],{"metadata":4953,"sys":4956,"fields":4963},{"tags":4954,"concepts":4955},[],[],{"space":4957,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":4959,"publishedVersion":279,"revision":59,"contentType":4961,"locale":27},{"sys":4958},{"type":12,"linkType":13,"id":14},{"sys":4960},{"id":20,"type":12,"linkType":21},{"sys":4962},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":4964,"metaTitle":289,"metaDescription":290,"mainTitle":4965,"subtitle":309,"heroImage":4980,"ctaButton":332,"ctaLink":333},[288],{"data":4966,"content":4967,"nodeType":71},{},[4968,4974],{"data":4969,"content":4970,"nodeType":301},{},[4971],{"data":4972,"marks":4973,"value":300,"nodeType":79},{},[],{"data":4975,"content":4976,"nodeType":84},{},[4977],{"data":4978,"marks":4979,"value":308,"nodeType":79},{},[],{"metadata":4981,"sys":4984,"fields":4989},{"tags":4982,"concepts":4983},[],[],{"space":4985,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":4987,"publishedVersion":59,"revision":22,"locale":27},{"sys":4986},{"type":12,"linkType":13,"id":14},{"sys":4988},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":4990},{"url":324,"details":4991,"fileName":330,"contentType":331},{"size":326,"image":4992},{"width":328,"height":329},{"sys":4994,"fields":4997},{"id":4995,"createdAt":4996},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":4998,"slug":4999,"articleIntro":4998,"category":5000},"472 - Comptes d'attente","compte-472-comptes-d-attente",[5001],{"metadata":5002,"sys":5005,"fields":5012},{"tags":5003,"concepts":5004},[],[],{"space":5006,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5008,"publishedVersion":279,"revision":59,"contentType":5010,"locale":27},{"sys":5007},{"type":12,"linkType":13,"id":14},{"sys":5009},{"id":20,"type":12,"linkType":21},{"sys":5011},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5013,"metaTitle":289,"metaDescription":290,"mainTitle":5014,"subtitle":309,"heroImage":5029,"ctaButton":332,"ctaLink":333},[288],{"data":5015,"content":5016,"nodeType":71},{},[5017,5023],{"data":5018,"content":5019,"nodeType":301},{},[5020],{"data":5021,"marks":5022,"value":300,"nodeType":79},{},[],{"data":5024,"content":5025,"nodeType":84},{},[5026],{"data":5027,"marks":5028,"value":308,"nodeType":79},{},[],{"metadata":5030,"sys":5033,"fields":5038},{"tags":5031,"concepts":5032},[],[],{"space":5034,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5036,"publishedVersion":59,"revision":22,"locale":27},{"sys":5035},{"type":12,"linkType":13,"id":14},{"sys":5037},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5039},{"url":324,"details":5040,"fileName":330,"contentType":331},{"size":326,"image":5041},{"width":328,"height":329},{"sys":5043,"fields":5046},{"id":5044,"createdAt":5045},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":5047,"slug":5048,"articleIntro":5047,"category":5049},"6232 - Echantillons","compte-6232-echantillons",[5050],{"metadata":5051,"sys":5054,"fields":5061},{"tags":5052,"concepts":5053},[],[],{"space":5055,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5057,"publishedVersion":279,"revision":59,"contentType":5059,"locale":27},{"sys":5056},{"type":12,"linkType":13,"id":14},{"sys":5058},{"id":20,"type":12,"linkType":21},{"sys":5060},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5062,"metaTitle":289,"metaDescription":290,"mainTitle":5063,"subtitle":309,"heroImage":5078,"ctaButton":332,"ctaLink":333},[288],{"data":5064,"content":5065,"nodeType":71},{},[5066,5072],{"data":5067,"content":5068,"nodeType":301},{},[5069],{"data":5070,"marks":5071,"value":300,"nodeType":79},{},[],{"data":5073,"content":5074,"nodeType":84},{},[5075],{"data":5076,"marks":5077,"value":308,"nodeType":79},{},[],{"metadata":5079,"sys":5082,"fields":5087},{"tags":5080,"concepts":5081},[],[],{"space":5083,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5085,"publishedVersion":59,"revision":22,"locale":27},{"sys":5084},{"type":12,"linkType":13,"id":14},{"sys":5086},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5088},{"url":324,"details":5089,"fileName":330,"contentType":331},{"size":326,"image":5090},{"width":328,"height":329},{"sys":5092,"fields":5095},{"id":5093,"createdAt":5094},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":5096,"slug":5097,"articleIntro":5096,"category":5098},"Compte 6026 - Emballages","compte-6026-emballages",[5099],{"metadata":5100,"sys":5103,"fields":5110},{"tags":5101,"concepts":5102},[],[],{"space":5104,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5106,"publishedVersion":279,"revision":59,"contentType":5108,"locale":27},{"sys":5105},{"type":12,"linkType":13,"id":14},{"sys":5107},{"id":20,"type":12,"linkType":21},{"sys":5109},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5111,"metaTitle":289,"metaDescription":290,"mainTitle":5112,"subtitle":309,"heroImage":5127,"ctaButton":332,"ctaLink":333},[288],{"data":5113,"content":5114,"nodeType":71},{},[5115,5121],{"data":5116,"content":5117,"nodeType":301},{},[5118],{"data":5119,"marks":5120,"value":300,"nodeType":79},{},[],{"data":5122,"content":5123,"nodeType":84},{},[5124],{"data":5125,"marks":5126,"value":308,"nodeType":79},{},[],{"metadata":5128,"sys":5131,"fields":5136},{"tags":5129,"concepts":5130},[],[],{"space":5132,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5134,"publishedVersion":59,"revision":22,"locale":27},{"sys":5133},{"type":12,"linkType":13,"id":14},{"sys":5135},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5137},{"url":324,"details":5138,"fileName":330,"contentType":331},{"size":326,"image":5139},{"width":328,"height":329},{"sys":5141,"fields":5144},{"id":5142,"createdAt":5143},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":5145,"slug":5146,"articleIntro":5145,"category":5147},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[5148],{"metadata":5149,"sys":5152,"fields":5159},{"tags":5150,"concepts":5151},[],[],{"space":5153,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5155,"publishedVersion":279,"revision":59,"contentType":5157,"locale":27},{"sys":5154},{"type":12,"linkType":13,"id":14},{"sys":5156},{"id":20,"type":12,"linkType":21},{"sys":5158},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5160,"metaTitle":289,"metaDescription":290,"mainTitle":5161,"subtitle":309,"heroImage":5176,"ctaButton":332,"ctaLink":333},[288],{"data":5162,"content":5163,"nodeType":71},{},[5164,5170],{"data":5165,"content":5166,"nodeType":301},{},[5167],{"data":5168,"marks":5169,"value":300,"nodeType":79},{},[],{"data":5171,"content":5172,"nodeType":84},{},[5173],{"data":5174,"marks":5175,"value":308,"nodeType":79},{},[],{"metadata":5177,"sys":5180,"fields":5185},{"tags":5178,"concepts":5179},[],[],{"space":5181,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5183,"publishedVersion":59,"revision":22,"locale":27},{"sys":5182},{"type":12,"linkType":13,"id":14},{"sys":5184},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5186},{"url":324,"details":5187,"fileName":330,"contentType":331},{"size":326,"image":5188},{"width":328,"height":329},{"sys":5190,"fields":5193},{"id":5191,"createdAt":5192},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":5194,"slug":5195,"articleIntro":5194,"category":5196},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[5197],{"metadata":5198,"sys":5201,"fields":5208},{"tags":5199,"concepts":5200},[],[],{"space":5202,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5204,"publishedVersion":279,"revision":59,"contentType":5206,"locale":27},{"sys":5203},{"type":12,"linkType":13,"id":14},{"sys":5205},{"id":20,"type":12,"linkType":21},{"sys":5207},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5209,"metaTitle":289,"metaDescription":290,"mainTitle":5210,"subtitle":309,"heroImage":5225,"ctaButton":332,"ctaLink":333},[288],{"data":5211,"content":5212,"nodeType":71},{},[5213,5219],{"data":5214,"content":5215,"nodeType":301},{},[5216],{"data":5217,"marks":5218,"value":300,"nodeType":79},{},[],{"data":5220,"content":5221,"nodeType":84},{},[5222],{"data":5223,"marks":5224,"value":308,"nodeType":79},{},[],{"metadata":5226,"sys":5229,"fields":5234},{"tags":5227,"concepts":5228},[],[],{"space":5230,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5232,"publishedVersion":59,"revision":22,"locale":27},{"sys":5231},{"type":12,"linkType":13,"id":14},{"sys":5233},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5235},{"url":324,"details":5236,"fileName":330,"contentType":331},{"size":326,"image":5237},{"width":328,"height":329},{"sys":5239,"fields":5242},{"id":5240,"createdAt":5241},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":5243,"slug":5244,"articleIntro":-1,"category":5245},"Compte 6257 - Réceptions","compte-6257-receptions",[5246],{"metadata":5247,"sys":5250,"fields":5257},{"tags":5248,"concepts":5249},[],[],{"space":5251,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5253,"publishedVersion":279,"revision":59,"contentType":5255,"locale":27},{"sys":5252},{"type":12,"linkType":13,"id":14},{"sys":5254},{"id":20,"type":12,"linkType":21},{"sys":5256},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5258,"metaTitle":289,"metaDescription":290,"mainTitle":5259,"subtitle":309,"heroImage":5274,"ctaButton":332,"ctaLink":333},[288],{"data":5260,"content":5261,"nodeType":71},{},[5262,5268],{"data":5263,"content":5264,"nodeType":301},{},[5265],{"data":5266,"marks":5267,"value":300,"nodeType":79},{},[],{"data":5269,"content":5270,"nodeType":84},{},[5271],{"data":5272,"marks":5273,"value":308,"nodeType":79},{},[],{"metadata":5275,"sys":5278,"fields":5283},{"tags":5276,"concepts":5277},[],[],{"space":5279,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5281,"publishedVersion":59,"revision":22,"locale":27},{"sys":5280},{"type":12,"linkType":13,"id":14},{"sys":5282},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5284},{"url":324,"details":5285,"fileName":330,"contentType":331},{"size":326,"image":5286},{"width":328,"height":329},{"sys":5288,"fields":5291},{"id":5289,"createdAt":5290},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":5292,"slug":5293,"articleIntro":5292,"category":5294},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[5295],{"metadata":5296,"sys":5299,"fields":5306},{"tags":5297,"concepts":5298},[],[],{"space":5300,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5302,"publishedVersion":279,"revision":59,"contentType":5304,"locale":27},{"sys":5301},{"type":12,"linkType":13,"id":14},{"sys":5303},{"id":20,"type":12,"linkType":21},{"sys":5305},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5307,"metaTitle":289,"metaDescription":290,"mainTitle":5308,"subtitle":309,"heroImage":5323,"ctaButton":332,"ctaLink":333},[288],{"data":5309,"content":5310,"nodeType":71},{},[5311,5317],{"data":5312,"content":5313,"nodeType":301},{},[5314],{"data":5315,"marks":5316,"value":300,"nodeType":79},{},[],{"data":5318,"content":5319,"nodeType":84},{},[5320],{"data":5321,"marks":5322,"value":308,"nodeType":79},{},[],{"metadata":5324,"sys":5327,"fields":5332},{"tags":5325,"concepts":5326},[],[],{"space":5328,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5330,"publishedVersion":59,"revision":22,"locale":27},{"sys":5329},{"type":12,"linkType":13,"id":14},{"sys":5331},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5333},{"url":324,"details":5334,"fileName":330,"contentType":331},{"size":326,"image":5335},{"width":328,"height":329},{"sys":5337,"fields":5340},{"id":5338,"createdAt":5339},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":5341,"slug":5342,"articleIntro":5341,"category":5343},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[5344],{"metadata":5345,"sys":5348,"fields":5355},{"tags":5346,"concepts":5347},[],[],{"space":5349,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5351,"publishedVersion":279,"revision":59,"contentType":5353,"locale":27},{"sys":5350},{"type":12,"linkType":13,"id":14},{"sys":5352},{"id":20,"type":12,"linkType":21},{"sys":5354},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5356,"metaTitle":289,"metaDescription":290,"mainTitle":5357,"subtitle":309,"heroImage":5372,"ctaButton":332,"ctaLink":333},[288],{"data":5358,"content":5359,"nodeType":71},{},[5360,5366],{"data":5361,"content":5362,"nodeType":301},{},[5363],{"data":5364,"marks":5365,"value":300,"nodeType":79},{},[],{"data":5367,"content":5368,"nodeType":84},{},[5369],{"data":5370,"marks":5371,"value":308,"nodeType":79},{},[],{"metadata":5373,"sys":5376,"fields":5381},{"tags":5374,"concepts":5375},[],[],{"space":5377,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5379,"publishedVersion":59,"revision":22,"locale":27},{"sys":5378},{"type":12,"linkType":13,"id":14},{"sys":5380},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5382},{"url":324,"details":5383,"fileName":330,"contentType":331},{"size":326,"image":5384},{"width":328,"height":329},{"sys":5386,"fields":5389},{"id":5387,"createdAt":5388},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":5390,"slug":5391,"articleIntro":5390,"category":5392},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[5393],{"metadata":5394,"sys":5397,"fields":5404},{"tags":5395,"concepts":5396},[],[],{"space":5398,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5400,"publishedVersion":279,"revision":59,"contentType":5402,"locale":27},{"sys":5399},{"type":12,"linkType":13,"id":14},{"sys":5401},{"id":20,"type":12,"linkType":21},{"sys":5403},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5405,"metaTitle":289,"metaDescription":290,"mainTitle":5406,"subtitle":309,"heroImage":5421,"ctaButton":332,"ctaLink":333},[288],{"data":5407,"content":5408,"nodeType":71},{},[5409,5415],{"data":5410,"content":5411,"nodeType":301},{},[5412],{"data":5413,"marks":5414,"value":300,"nodeType":79},{},[],{"data":5416,"content":5417,"nodeType":84},{},[5418],{"data":5419,"marks":5420,"value":308,"nodeType":79},{},[],{"metadata":5422,"sys":5425,"fields":5430},{"tags":5423,"concepts":5424},[],[],{"space":5426,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5428,"publishedVersion":59,"revision":22,"locale":27},{"sys":5427},{"type":12,"linkType":13,"id":14},{"sys":5429},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5431},{"url":324,"details":5432,"fileName":330,"contentType":331},{"size":326,"image":5433},{"width":328,"height":329},{"sys":5435,"fields":5438},{"id":5436,"createdAt":5437},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":5439,"slug":5440,"articleIntro":5439,"category":5441},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[5442],{"metadata":5443,"sys":5446,"fields":5453},{"tags":5444,"concepts":5445},[],[],{"space":5447,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5449,"publishedVersion":279,"revision":59,"contentType":5451,"locale":27},{"sys":5448},{"type":12,"linkType":13,"id":14},{"sys":5450},{"id":20,"type":12,"linkType":21},{"sys":5452},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5454,"metaTitle":289,"metaDescription":290,"mainTitle":5455,"subtitle":309,"heroImage":5470,"ctaButton":332,"ctaLink":333},[288],{"data":5456,"content":5457,"nodeType":71},{},[5458,5464],{"data":5459,"content":5460,"nodeType":301},{},[5461],{"data":5462,"marks":5463,"value":300,"nodeType":79},{},[],{"data":5465,"content":5466,"nodeType":84},{},[5467],{"data":5468,"marks":5469,"value":308,"nodeType":79},{},[],{"metadata":5471,"sys":5474,"fields":5479},{"tags":5472,"concepts":5473},[],[],{"space":5475,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5477,"publishedVersion":59,"revision":22,"locale":27},{"sys":5476},{"type":12,"linkType":13,"id":14},{"sys":5478},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5480},{"url":324,"details":5481,"fileName":330,"contentType":331},{"size":326,"image":5482},{"width":328,"height":329},{"sys":5484,"fields":5487},{"id":5485,"createdAt":5486},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":5488,"slug":5489,"articleIntro":5488,"category":5490},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[5491],{"metadata":5492,"sys":5495,"fields":5502},{"tags":5493,"concepts":5494},[],[],{"space":5496,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5498,"publishedVersion":279,"revision":59,"contentType":5500,"locale":27},{"sys":5497},{"type":12,"linkType":13,"id":14},{"sys":5499},{"id":20,"type":12,"linkType":21},{"sys":5501},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5503,"metaTitle":289,"metaDescription":290,"mainTitle":5504,"subtitle":309,"heroImage":5519,"ctaButton":332,"ctaLink":333},[288],{"data":5505,"content":5506,"nodeType":71},{},[5507,5513],{"data":5508,"content":5509,"nodeType":301},{},[5510],{"data":5511,"marks":5512,"value":300,"nodeType":79},{},[],{"data":5514,"content":5515,"nodeType":84},{},[5516],{"data":5517,"marks":5518,"value":308,"nodeType":79},{},[],{"metadata":5520,"sys":5523,"fields":5528},{"tags":5521,"concepts":5522},[],[],{"space":5524,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5526,"publishedVersion":59,"revision":22,"locale":27},{"sys":5525},{"type":12,"linkType":13,"id":14},{"sys":5527},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5529},{"url":324,"details":5530,"fileName":330,"contentType":331},{"size":326,"image":5531},{"width":328,"height":329},{"sys":5533,"fields":5536},{"id":5534,"createdAt":5535},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":5537,"slug":5538,"articleIntro":-1,"category":5539},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[5540],{"metadata":5541,"sys":5544,"fields":5551},{"tags":5542,"concepts":5543},[],[],{"space":5545,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5547,"publishedVersion":279,"revision":59,"contentType":5549,"locale":27},{"sys":5546},{"type":12,"linkType":13,"id":14},{"sys":5548},{"id":20,"type":12,"linkType":21},{"sys":5550},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5552,"metaTitle":289,"metaDescription":290,"mainTitle":5553,"subtitle":309,"heroImage":5568,"ctaButton":332,"ctaLink":333},[288],{"data":5554,"content":5555,"nodeType":71},{},[5556,5562],{"data":5557,"content":5558,"nodeType":301},{},[5559],{"data":5560,"marks":5561,"value":300,"nodeType":79},{},[],{"data":5563,"content":5564,"nodeType":84},{},[5565],{"data":5566,"marks":5567,"value":308,"nodeType":79},{},[],{"metadata":5569,"sys":5572,"fields":5577},{"tags":5570,"concepts":5571},[],[],{"space":5573,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5575,"publishedVersion":59,"revision":22,"locale":27},{"sys":5574},{"type":12,"linkType":13,"id":14},{"sys":5576},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5578},{"url":324,"details":5579,"fileName":330,"contentType":331},{"size":326,"image":5580},{"width":328,"height":329},{"sys":5582,"fields":5585},{"id":5583,"createdAt":5584},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":5586,"slug":5587,"articleIntro":5586,"category":5588},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[5589],{"metadata":5590,"sys":5593,"fields":5600},{"tags":5591,"concepts":5592},[],[],{"space":5594,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5596,"publishedVersion":279,"revision":59,"contentType":5598,"locale":27},{"sys":5595},{"type":12,"linkType":13,"id":14},{"sys":5597},{"id":20,"type":12,"linkType":21},{"sys":5599},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5601,"metaTitle":289,"metaDescription":290,"mainTitle":5602,"subtitle":309,"heroImage":5617,"ctaButton":332,"ctaLink":333},[288],{"data":5603,"content":5604,"nodeType":71},{},[5605,5611],{"data":5606,"content":5607,"nodeType":301},{},[5608],{"data":5609,"marks":5610,"value":300,"nodeType":79},{},[],{"data":5612,"content":5613,"nodeType":84},{},[5614],{"data":5615,"marks":5616,"value":308,"nodeType":79},{},[],{"metadata":5618,"sys":5621,"fields":5626},{"tags":5619,"concepts":5620},[],[],{"space":5622,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5624,"publishedVersion":59,"revision":22,"locale":27},{"sys":5623},{"type":12,"linkType":13,"id":14},{"sys":5625},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5627},{"url":324,"details":5628,"fileName":330,"contentType":331},{"size":326,"image":5629},{"width":328,"height":329},{"sys":5631,"fields":5634},{"id":5632,"createdAt":5633},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":5635,"slug":5636,"articleIntro":5635,"category":5637},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[5638],{"metadata":5639,"sys":5642,"fields":5649},{"tags":5640,"concepts":5641},[],[],{"space":5643,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5645,"publishedVersion":279,"revision":59,"contentType":5647,"locale":27},{"sys":5644},{"type":12,"linkType":13,"id":14},{"sys":5646},{"id":20,"type":12,"linkType":21},{"sys":5648},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5650,"metaTitle":289,"metaDescription":290,"mainTitle":5651,"subtitle":309,"heroImage":5666,"ctaButton":332,"ctaLink":333},[288],{"data":5652,"content":5653,"nodeType":71},{},[5654,5660],{"data":5655,"content":5656,"nodeType":301},{},[5657],{"data":5658,"marks":5659,"value":300,"nodeType":79},{},[],{"data":5661,"content":5662,"nodeType":84},{},[5663],{"data":5664,"marks":5665,"value":308,"nodeType":79},{},[],{"metadata":5667,"sys":5670,"fields":5675},{"tags":5668,"concepts":5669},[],[],{"space":5671,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5673,"publishedVersion":59,"revision":22,"locale":27},{"sys":5672},{"type":12,"linkType":13,"id":14},{"sys":5674},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5676},{"url":324,"details":5677,"fileName":330,"contentType":331},{"size":326,"image":5678},{"width":328,"height":329},{"sys":5680,"fields":5683},{"id":5681,"createdAt":5682},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":5684,"slug":5685,"articleIntro":-1,"category":5686},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[5687],{"metadata":5688,"sys":5691,"fields":5698},{"tags":5689,"concepts":5690},[],[],{"space":5692,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5694,"publishedVersion":279,"revision":59,"contentType":5696,"locale":27},{"sys":5693},{"type":12,"linkType":13,"id":14},{"sys":5695},{"id":20,"type":12,"linkType":21},{"sys":5697},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5699,"metaTitle":289,"metaDescription":290,"mainTitle":5700,"subtitle":309,"heroImage":5715,"ctaButton":332,"ctaLink":333},[288],{"data":5701,"content":5702,"nodeType":71},{},[5703,5709],{"data":5704,"content":5705,"nodeType":301},{},[5706],{"data":5707,"marks":5708,"value":300,"nodeType":79},{},[],{"data":5710,"content":5711,"nodeType":84},{},[5712],{"data":5713,"marks":5714,"value":308,"nodeType":79},{},[],{"metadata":5716,"sys":5719,"fields":5724},{"tags":5717,"concepts":5718},[],[],{"space":5720,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5722,"publishedVersion":59,"revision":22,"locale":27},{"sys":5721},{"type":12,"linkType":13,"id":14},{"sys":5723},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5725},{"url":324,"details":5726,"fileName":330,"contentType":331},{"size":326,"image":5727},{"width":328,"height":329},{"sys":5729,"fields":5732},{"id":5730,"createdAt":5731},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":5733,"slug":5734,"articleIntro":5733,"category":5735},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[5736],{"metadata":5737,"sys":5740,"fields":5747},{"tags":5738,"concepts":5739},[],[],{"space":5741,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5743,"publishedVersion":279,"revision":59,"contentType":5745,"locale":27},{"sys":5742},{"type":12,"linkType":13,"id":14},{"sys":5744},{"id":20,"type":12,"linkType":21},{"sys":5746},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5748,"metaTitle":289,"metaDescription":290,"mainTitle":5749,"subtitle":309,"heroImage":5764,"ctaButton":332,"ctaLink":333},[288],{"data":5750,"content":5751,"nodeType":71},{},[5752,5758],{"data":5753,"content":5754,"nodeType":301},{},[5755],{"data":5756,"marks":5757,"value":300,"nodeType":79},{},[],{"data":5759,"content":5760,"nodeType":84},{},[5761],{"data":5762,"marks":5763,"value":308,"nodeType":79},{},[],{"metadata":5765,"sys":5768,"fields":5773},{"tags":5766,"concepts":5767},[],[],{"space":5769,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5771,"publishedVersion":59,"revision":22,"locale":27},{"sys":5770},{"type":12,"linkType":13,"id":14},{"sys":5772},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5774},{"url":324,"details":5775,"fileName":330,"contentType":331},{"size":326,"image":5776},{"width":328,"height":329},{"sys":5778,"fields":5781},{"id":5779,"createdAt":5780},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":5782,"slug":5783,"articleIntro":5782,"category":5784},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[5785],{"metadata":5786,"sys":5789,"fields":5796},{"tags":5787,"concepts":5788},[],[],{"space":5790,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5792,"publishedVersion":279,"revision":59,"contentType":5794,"locale":27},{"sys":5791},{"type":12,"linkType":13,"id":14},{"sys":5793},{"id":20,"type":12,"linkType":21},{"sys":5795},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5797,"metaTitle":289,"metaDescription":290,"mainTitle":5798,"subtitle":309,"heroImage":5813,"ctaButton":332,"ctaLink":333},[288],{"data":5799,"content":5800,"nodeType":71},{},[5801,5807],{"data":5802,"content":5803,"nodeType":301},{},[5804],{"data":5805,"marks":5806,"value":300,"nodeType":79},{},[],{"data":5808,"content":5809,"nodeType":84},{},[5810],{"data":5811,"marks":5812,"value":308,"nodeType":79},{},[],{"metadata":5814,"sys":5817,"fields":5822},{"tags":5815,"concepts":5816},[],[],{"space":5818,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5820,"publishedVersion":59,"revision":22,"locale":27},{"sys":5819},{"type":12,"linkType":13,"id":14},{"sys":5821},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5823},{"url":324,"details":5824,"fileName":330,"contentType":331},{"size":326,"image":5825},{"width":328,"height":329},{"sys":5827,"fields":5830},{"id":5828,"createdAt":5829},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":5831,"slug":5832,"articleIntro":5831,"category":5833},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[5834],{"metadata":5835,"sys":5838,"fields":5845},{"tags":5836,"concepts":5837},[],[],{"space":5839,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5841,"publishedVersion":279,"revision":59,"contentType":5843,"locale":27},{"sys":5840},{"type":12,"linkType":13,"id":14},{"sys":5842},{"id":20,"type":12,"linkType":21},{"sys":5844},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5846,"metaTitle":289,"metaDescription":290,"mainTitle":5847,"subtitle":309,"heroImage":5862,"ctaButton":332,"ctaLink":333},[288],{"data":5848,"content":5849,"nodeType":71},{},[5850,5856],{"data":5851,"content":5852,"nodeType":301},{},[5853],{"data":5854,"marks":5855,"value":300,"nodeType":79},{},[],{"data":5857,"content":5858,"nodeType":84},{},[5859],{"data":5860,"marks":5861,"value":308,"nodeType":79},{},[],{"metadata":5863,"sys":5866,"fields":5871},{"tags":5864,"concepts":5865},[],[],{"space":5867,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5869,"publishedVersion":59,"revision":22,"locale":27},{"sys":5868},{"type":12,"linkType":13,"id":14},{"sys":5870},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5872},{"url":324,"details":5873,"fileName":330,"contentType":331},{"size":326,"image":5874},{"width":328,"height":329},{"sys":5876,"fields":5879},{"id":5877,"createdAt":5878},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":5880,"slug":5881,"articleIntro":5880,"category":5882},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[5883],{"metadata":5884,"sys":5887,"fields":5894},{"tags":5885,"concepts":5886},[],[],{"space":5888,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5890,"publishedVersion":279,"revision":59,"contentType":5892,"locale":27},{"sys":5889},{"type":12,"linkType":13,"id":14},{"sys":5891},{"id":20,"type":12,"linkType":21},{"sys":5893},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5895,"metaTitle":289,"metaDescription":290,"mainTitle":5896,"subtitle":309,"heroImage":5911,"ctaButton":332,"ctaLink":333},[288],{"data":5897,"content":5898,"nodeType":71},{},[5899,5905],{"data":5900,"content":5901,"nodeType":301},{},[5902],{"data":5903,"marks":5904,"value":300,"nodeType":79},{},[],{"data":5906,"content":5907,"nodeType":84},{},[5908],{"data":5909,"marks":5910,"value":308,"nodeType":79},{},[],{"metadata":5912,"sys":5915,"fields":5920},{"tags":5913,"concepts":5914},[],[],{"space":5916,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5918,"publishedVersion":59,"revision":22,"locale":27},{"sys":5917},{"type":12,"linkType":13,"id":14},{"sys":5919},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5921},{"url":324,"details":5922,"fileName":330,"contentType":331},{"size":326,"image":5923},{"width":328,"height":329},{"sys":5925,"fields":5928},{"id":5926,"createdAt":5927},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":5929,"slug":5930,"articleIntro":5929,"category":5931},"Compte 213 - Constructions","compte-213-constructions",[5932],{"metadata":5933,"sys":5936,"fields":5943},{"tags":5934,"concepts":5935},[],[],{"space":5937,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5939,"publishedVersion":279,"revision":59,"contentType":5941,"locale":27},{"sys":5938},{"type":12,"linkType":13,"id":14},{"sys":5940},{"id":20,"type":12,"linkType":21},{"sys":5942},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5944,"metaTitle":289,"metaDescription":290,"mainTitle":5945,"subtitle":309,"heroImage":5960,"ctaButton":332,"ctaLink":333},[288],{"data":5946,"content":5947,"nodeType":71},{},[5948,5954],{"data":5949,"content":5950,"nodeType":301},{},[5951],{"data":5952,"marks":5953,"value":300,"nodeType":79},{},[],{"data":5955,"content":5956,"nodeType":84},{},[5957],{"data":5958,"marks":5959,"value":308,"nodeType":79},{},[],{"metadata":5961,"sys":5964,"fields":5969},{"tags":5962,"concepts":5963},[],[],{"space":5965,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":5967,"publishedVersion":59,"revision":22,"locale":27},{"sys":5966},{"type":12,"linkType":13,"id":14},{"sys":5968},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":5970},{"url":324,"details":5971,"fileName":330,"contentType":331},{"size":326,"image":5972},{"width":328,"height":329},{"sys":5974,"fields":5977},{"id":5975,"createdAt":5976},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":5978,"slug":5979,"articleIntro":5978,"category":5980},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[5981],{"metadata":5982,"sys":5985,"fields":5992},{"tags":5983,"concepts":5984},[],[],{"space":5986,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":5988,"publishedVersion":279,"revision":59,"contentType":5990,"locale":27},{"sys":5987},{"type":12,"linkType":13,"id":14},{"sys":5989},{"id":20,"type":12,"linkType":21},{"sys":5991},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":5993,"metaTitle":289,"metaDescription":290,"mainTitle":5994,"subtitle":309,"heroImage":6009,"ctaButton":332,"ctaLink":333},[288],{"data":5995,"content":5996,"nodeType":71},{},[5997,6003],{"data":5998,"content":5999,"nodeType":301},{},[6000],{"data":6001,"marks":6002,"value":300,"nodeType":79},{},[],{"data":6004,"content":6005,"nodeType":84},{},[6006],{"data":6007,"marks":6008,"value":308,"nodeType":79},{},[],{"metadata":6010,"sys":6013,"fields":6018},{"tags":6011,"concepts":6012},[],[],{"space":6014,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6016,"publishedVersion":59,"revision":22,"locale":27},{"sys":6015},{"type":12,"linkType":13,"id":14},{"sys":6017},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6019},{"url":324,"details":6020,"fileName":330,"contentType":331},{"size":326,"image":6021},{"width":328,"height":329},{"sys":6023,"fields":6026},{"id":6024,"createdAt":6025},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":6027,"slug":6028,"articleIntro":6027,"category":6029},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[6030],{"metadata":6031,"sys":6034,"fields":6041},{"tags":6032,"concepts":6033},[],[],{"space":6035,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6037,"publishedVersion":279,"revision":59,"contentType":6039,"locale":27},{"sys":6036},{"type":12,"linkType":13,"id":14},{"sys":6038},{"id":20,"type":12,"linkType":21},{"sys":6040},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6042,"metaTitle":289,"metaDescription":290,"mainTitle":6043,"subtitle":309,"heroImage":6058,"ctaButton":332,"ctaLink":333},[288],{"data":6044,"content":6045,"nodeType":71},{},[6046,6052],{"data":6047,"content":6048,"nodeType":301},{},[6049],{"data":6050,"marks":6051,"value":300,"nodeType":79},{},[],{"data":6053,"content":6054,"nodeType":84},{},[6055],{"data":6056,"marks":6057,"value":308,"nodeType":79},{},[],{"metadata":6059,"sys":6062,"fields":6067},{"tags":6060,"concepts":6061},[],[],{"space":6063,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6065,"publishedVersion":59,"revision":22,"locale":27},{"sys":6064},{"type":12,"linkType":13,"id":14},{"sys":6066},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6068},{"url":324,"details":6069,"fileName":330,"contentType":331},{"size":326,"image":6070},{"width":328,"height":329},{"sys":6072,"fields":6075},{"id":6073,"createdAt":6074},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":6076,"slug":6077,"articleIntro":6076,"category":6078},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[6079],{"metadata":6080,"sys":6083,"fields":6090},{"tags":6081,"concepts":6082},[],[],{"space":6084,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6086,"publishedVersion":279,"revision":59,"contentType":6088,"locale":27},{"sys":6085},{"type":12,"linkType":13,"id":14},{"sys":6087},{"id":20,"type":12,"linkType":21},{"sys":6089},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6091,"metaTitle":289,"metaDescription":290,"mainTitle":6092,"subtitle":309,"heroImage":6107,"ctaButton":332,"ctaLink":333},[288],{"data":6093,"content":6094,"nodeType":71},{},[6095,6101],{"data":6096,"content":6097,"nodeType":301},{},[6098],{"data":6099,"marks":6100,"value":300,"nodeType":79},{},[],{"data":6102,"content":6103,"nodeType":84},{},[6104],{"data":6105,"marks":6106,"value":308,"nodeType":79},{},[],{"metadata":6108,"sys":6111,"fields":6116},{"tags":6109,"concepts":6110},[],[],{"space":6112,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6114,"publishedVersion":59,"revision":22,"locale":27},{"sys":6113},{"type":12,"linkType":13,"id":14},{"sys":6115},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6117},{"url":324,"details":6118,"fileName":330,"contentType":331},{"size":326,"image":6119},{"width":328,"height":329},{"sys":6121,"fields":6124},{"id":6122,"createdAt":6123},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":6125,"slug":6126,"articleIntro":6125,"category":6127},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[6128],{"metadata":6129,"sys":6132,"fields":6139},{"tags":6130,"concepts":6131},[],[],{"space":6133,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6135,"publishedVersion":279,"revision":59,"contentType":6137,"locale":27},{"sys":6134},{"type":12,"linkType":13,"id":14},{"sys":6136},{"id":20,"type":12,"linkType":21},{"sys":6138},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6140,"metaTitle":289,"metaDescription":290,"mainTitle":6141,"subtitle":309,"heroImage":6156,"ctaButton":332,"ctaLink":333},[288],{"data":6142,"content":6143,"nodeType":71},{},[6144,6150],{"data":6145,"content":6146,"nodeType":301},{},[6147],{"data":6148,"marks":6149,"value":300,"nodeType":79},{},[],{"data":6151,"content":6152,"nodeType":84},{},[6153],{"data":6154,"marks":6155,"value":308,"nodeType":79},{},[],{"metadata":6157,"sys":6160,"fields":6165},{"tags":6158,"concepts":6159},[],[],{"space":6161,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6163,"publishedVersion":59,"revision":22,"locale":27},{"sys":6162},{"type":12,"linkType":13,"id":14},{"sys":6164},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6166},{"url":324,"details":6167,"fileName":330,"contentType":331},{"size":326,"image":6168},{"width":328,"height":329},{"sys":6170,"fields":6173},{"id":6171,"createdAt":6172},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":6174,"slug":6175,"articleIntro":6174,"category":6176},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[6177],{"metadata":6178,"sys":6181,"fields":6188},{"tags":6179,"concepts":6180},[],[],{"space":6182,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6184,"publishedVersion":279,"revision":59,"contentType":6186,"locale":27},{"sys":6183},{"type":12,"linkType":13,"id":14},{"sys":6185},{"id":20,"type":12,"linkType":21},{"sys":6187},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6189,"metaTitle":289,"metaDescription":290,"mainTitle":6190,"subtitle":309,"heroImage":6205,"ctaButton":332,"ctaLink":333},[288],{"data":6191,"content":6192,"nodeType":71},{},[6193,6199],{"data":6194,"content":6195,"nodeType":301},{},[6196],{"data":6197,"marks":6198,"value":300,"nodeType":79},{},[],{"data":6200,"content":6201,"nodeType":84},{},[6202],{"data":6203,"marks":6204,"value":308,"nodeType":79},{},[],{"metadata":6206,"sys":6209,"fields":6214},{"tags":6207,"concepts":6208},[],[],{"space":6210,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6212,"publishedVersion":59,"revision":22,"locale":27},{"sys":6211},{"type":12,"linkType":13,"id":14},{"sys":6213},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6215},{"url":324,"details":6216,"fileName":330,"contentType":331},{"size":326,"image":6217},{"width":328,"height":329},{"sys":6219,"fields":6222},{"id":6220,"createdAt":6221},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":6223,"slug":6224,"articleIntro":-1,"category":6225},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[6226],{"metadata":6227,"sys":6230,"fields":6237},{"tags":6228,"concepts":6229},[],[],{"space":6231,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6233,"publishedVersion":279,"revision":59,"contentType":6235,"locale":27},{"sys":6232},{"type":12,"linkType":13,"id":14},{"sys":6234},{"id":20,"type":12,"linkType":21},{"sys":6236},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6238,"metaTitle":289,"metaDescription":290,"mainTitle":6239,"subtitle":309,"heroImage":6254,"ctaButton":332,"ctaLink":333},[288],{"data":6240,"content":6241,"nodeType":71},{},[6242,6248],{"data":6243,"content":6244,"nodeType":301},{},[6245],{"data":6246,"marks":6247,"value":300,"nodeType":79},{},[],{"data":6249,"content":6250,"nodeType":84},{},[6251],{"data":6252,"marks":6253,"value":308,"nodeType":79},{},[],{"metadata":6255,"sys":6258,"fields":6263},{"tags":6256,"concepts":6257},[],[],{"space":6259,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6261,"publishedVersion":59,"revision":22,"locale":27},{"sys":6260},{"type":12,"linkType":13,"id":14},{"sys":6262},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6264},{"url":324,"details":6265,"fileName":330,"contentType":331},{"size":326,"image":6266},{"width":328,"height":329},{"sys":6268,"fields":6271},{"id":6269,"createdAt":6270},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":6272,"slug":6273,"articleIntro":6272,"category":6274},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[6275],{"metadata":6276,"sys":6279,"fields":6286},{"tags":6277,"concepts":6278},[],[],{"space":6280,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6282,"publishedVersion":279,"revision":59,"contentType":6284,"locale":27},{"sys":6281},{"type":12,"linkType":13,"id":14},{"sys":6283},{"id":20,"type":12,"linkType":21},{"sys":6285},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6287,"metaTitle":289,"metaDescription":290,"mainTitle":6288,"subtitle":309,"heroImage":6303,"ctaButton":332,"ctaLink":333},[288],{"data":6289,"content":6290,"nodeType":71},{},[6291,6297],{"data":6292,"content":6293,"nodeType":301},{},[6294],{"data":6295,"marks":6296,"value":300,"nodeType":79},{},[],{"data":6298,"content":6299,"nodeType":84},{},[6300],{"data":6301,"marks":6302,"value":308,"nodeType":79},{},[],{"metadata":6304,"sys":6307,"fields":6312},{"tags":6305,"concepts":6306},[],[],{"space":6308,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6310,"publishedVersion":59,"revision":22,"locale":27},{"sys":6309},{"type":12,"linkType":13,"id":14},{"sys":6311},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6313},{"url":324,"details":6314,"fileName":330,"contentType":331},{"size":326,"image":6315},{"width":328,"height":329},{"sys":6317,"fields":6320},{"id":6318,"createdAt":6319},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":6321,"slug":6322,"articleIntro":6321,"category":6323},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[6324],{"metadata":6325,"sys":6328,"fields":6335},{"tags":6326,"concepts":6327},[],[],{"space":6329,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6331,"publishedVersion":279,"revision":59,"contentType":6333,"locale":27},{"sys":6330},{"type":12,"linkType":13,"id":14},{"sys":6332},{"id":20,"type":12,"linkType":21},{"sys":6334},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6336,"metaTitle":289,"metaDescription":290,"mainTitle":6337,"subtitle":309,"heroImage":6352,"ctaButton":332,"ctaLink":333},[288],{"data":6338,"content":6339,"nodeType":71},{},[6340,6346],{"data":6341,"content":6342,"nodeType":301},{},[6343],{"data":6344,"marks":6345,"value":300,"nodeType":79},{},[],{"data":6347,"content":6348,"nodeType":84},{},[6349],{"data":6350,"marks":6351,"value":308,"nodeType":79},{},[],{"metadata":6353,"sys":6356,"fields":6361},{"tags":6354,"concepts":6355},[],[],{"space":6357,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6359,"publishedVersion":59,"revision":22,"locale":27},{"sys":6358},{"type":12,"linkType":13,"id":14},{"sys":6360},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6362},{"url":324,"details":6363,"fileName":330,"contentType":331},{"size":326,"image":6364},{"width":328,"height":329},{"sys":6366,"fields":6369},{"id":6367,"createdAt":6368},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":6370,"slug":6371,"articleIntro":-1,"category":6372},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[6373],{"metadata":6374,"sys":6377,"fields":6384},{"tags":6375,"concepts":6376},[],[],{"space":6378,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6380,"publishedVersion":279,"revision":59,"contentType":6382,"locale":27},{"sys":6379},{"type":12,"linkType":13,"id":14},{"sys":6381},{"id":20,"type":12,"linkType":21},{"sys":6383},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6385,"metaTitle":289,"metaDescription":290,"mainTitle":6386,"subtitle":309,"heroImage":6401,"ctaButton":332,"ctaLink":333},[288],{"data":6387,"content":6388,"nodeType":71},{},[6389,6395],{"data":6390,"content":6391,"nodeType":301},{},[6392],{"data":6393,"marks":6394,"value":300,"nodeType":79},{},[],{"data":6396,"content":6397,"nodeType":84},{},[6398],{"data":6399,"marks":6400,"value":308,"nodeType":79},{},[],{"metadata":6402,"sys":6405,"fields":6410},{"tags":6403,"concepts":6404},[],[],{"space":6406,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6408,"publishedVersion":59,"revision":22,"locale":27},{"sys":6407},{"type":12,"linkType":13,"id":14},{"sys":6409},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6411},{"url":324,"details":6412,"fileName":330,"contentType":331},{"size":326,"image":6413},{"width":328,"height":329},{"sys":6415,"fields":6418},{"id":6416,"createdAt":6417},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":6419,"slug":6420,"articleIntro":6419,"category":6421},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[6422],{"metadata":6423,"sys":6426,"fields":6433},{"tags":6424,"concepts":6425},[],[],{"space":6427,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6429,"publishedVersion":279,"revision":59,"contentType":6431,"locale":27},{"sys":6428},{"type":12,"linkType":13,"id":14},{"sys":6430},{"id":20,"type":12,"linkType":21},{"sys":6432},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6434,"metaTitle":289,"metaDescription":290,"mainTitle":6435,"subtitle":309,"heroImage":6450,"ctaButton":332,"ctaLink":333},[288],{"data":6436,"content":6437,"nodeType":71},{},[6438,6444],{"data":6439,"content":6440,"nodeType":301},{},[6441],{"data":6442,"marks":6443,"value":300,"nodeType":79},{},[],{"data":6445,"content":6446,"nodeType":84},{},[6447],{"data":6448,"marks":6449,"value":308,"nodeType":79},{},[],{"metadata":6451,"sys":6454,"fields":6459},{"tags":6452,"concepts":6453},[],[],{"space":6455,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6457,"publishedVersion":59,"revision":22,"locale":27},{"sys":6456},{"type":12,"linkType":13,"id":14},{"sys":6458},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6460},{"url":324,"details":6461,"fileName":330,"contentType":331},{"size":326,"image":6462},{"width":328,"height":329},{"sys":6464,"fields":6467},{"id":6465,"createdAt":6466},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":6468,"slug":6469,"articleIntro":6468,"category":6470},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[6471],{"metadata":6472,"sys":6475,"fields":6482},{"tags":6473,"concepts":6474},[],[],{"space":6476,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6478,"publishedVersion":279,"revision":59,"contentType":6480,"locale":27},{"sys":6477},{"type":12,"linkType":13,"id":14},{"sys":6479},{"id":20,"type":12,"linkType":21},{"sys":6481},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6483,"metaTitle":289,"metaDescription":290,"mainTitle":6484,"subtitle":309,"heroImage":6499,"ctaButton":332,"ctaLink":333},[288],{"data":6485,"content":6486,"nodeType":71},{},[6487,6493],{"data":6488,"content":6489,"nodeType":301},{},[6490],{"data":6491,"marks":6492,"value":300,"nodeType":79},{},[],{"data":6494,"content":6495,"nodeType":84},{},[6496],{"data":6497,"marks":6498,"value":308,"nodeType":79},{},[],{"metadata":6500,"sys":6503,"fields":6508},{"tags":6501,"concepts":6502},[],[],{"space":6504,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6506,"publishedVersion":59,"revision":22,"locale":27},{"sys":6505},{"type":12,"linkType":13,"id":14},{"sys":6507},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6509},{"url":324,"details":6510,"fileName":330,"contentType":331},{"size":326,"image":6511},{"width":328,"height":329},{"sys":6513,"fields":6516},{"id":6514,"createdAt":6515},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":6517,"slug":6518,"articleIntro":6517,"category":6519},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[6520],{"metadata":6521,"sys":6524,"fields":6531},{"tags":6522,"concepts":6523},[],[],{"space":6525,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6527,"publishedVersion":279,"revision":59,"contentType":6529,"locale":27},{"sys":6526},{"type":12,"linkType":13,"id":14},{"sys":6528},{"id":20,"type":12,"linkType":21},{"sys":6530},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6532,"metaTitle":289,"metaDescription":290,"mainTitle":6533,"subtitle":309,"heroImage":6548,"ctaButton":332,"ctaLink":333},[288],{"data":6534,"content":6535,"nodeType":71},{},[6536,6542],{"data":6537,"content":6538,"nodeType":301},{},[6539],{"data":6540,"marks":6541,"value":300,"nodeType":79},{},[],{"data":6543,"content":6544,"nodeType":84},{},[6545],{"data":6546,"marks":6547,"value":308,"nodeType":79},{},[],{"metadata":6549,"sys":6552,"fields":6557},{"tags":6550,"concepts":6551},[],[],{"space":6553,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6555,"publishedVersion":59,"revision":22,"locale":27},{"sys":6554},{"type":12,"linkType":13,"id":14},{"sys":6556},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6558},{"url":324,"details":6559,"fileName":330,"contentType":331},{"size":326,"image":6560},{"width":328,"height":329},{"sys":6562,"fields":6565},{"id":6563,"createdAt":6564},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":6566,"slug":6567,"articleIntro":6566,"category":6568},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[6569],{"metadata":6570,"sys":6573,"fields":6580},{"tags":6571,"concepts":6572},[],[],{"space":6574,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6576,"publishedVersion":279,"revision":59,"contentType":6578,"locale":27},{"sys":6575},{"type":12,"linkType":13,"id":14},{"sys":6577},{"id":20,"type":12,"linkType":21},{"sys":6579},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6581,"metaTitle":289,"metaDescription":290,"mainTitle":6582,"subtitle":309,"heroImage":6597,"ctaButton":332,"ctaLink":333},[288],{"data":6583,"content":6584,"nodeType":71},{},[6585,6591],{"data":6586,"content":6587,"nodeType":301},{},[6588],{"data":6589,"marks":6590,"value":300,"nodeType":79},{},[],{"data":6592,"content":6593,"nodeType":84},{},[6594],{"data":6595,"marks":6596,"value":308,"nodeType":79},{},[],{"metadata":6598,"sys":6601,"fields":6606},{"tags":6599,"concepts":6600},[],[],{"space":6602,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6604,"publishedVersion":59,"revision":22,"locale":27},{"sys":6603},{"type":12,"linkType":13,"id":14},{"sys":6605},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6607},{"url":324,"details":6608,"fileName":330,"contentType":331},{"size":326,"image":6609},{"width":328,"height":329},{"sys":6611,"fields":6614},{"id":6612,"createdAt":6613},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":6615,"slug":6616,"articleIntro":-1,"category":6617},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[6618],{"metadata":6619,"sys":6622,"fields":6629},{"tags":6620,"concepts":6621},[],[],{"space":6623,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6625,"publishedVersion":279,"revision":59,"contentType":6627,"locale":27},{"sys":6624},{"type":12,"linkType":13,"id":14},{"sys":6626},{"id":20,"type":12,"linkType":21},{"sys":6628},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6630,"metaTitle":289,"metaDescription":290,"mainTitle":6631,"subtitle":309,"heroImage":6646,"ctaButton":332,"ctaLink":333},[288],{"data":6632,"content":6633,"nodeType":71},{},[6634,6640],{"data":6635,"content":6636,"nodeType":301},{},[6637],{"data":6638,"marks":6639,"value":300,"nodeType":79},{},[],{"data":6641,"content":6642,"nodeType":84},{},[6643],{"data":6644,"marks":6645,"value":308,"nodeType":79},{},[],{"metadata":6647,"sys":6650,"fields":6655},{"tags":6648,"concepts":6649},[],[],{"space":6651,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6653,"publishedVersion":59,"revision":22,"locale":27},{"sys":6652},{"type":12,"linkType":13,"id":14},{"sys":6654},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6656},{"url":324,"details":6657,"fileName":330,"contentType":331},{"size":326,"image":6658},{"width":328,"height":329},{"sys":6660,"fields":6663},{"id":6661,"createdAt":6662},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":6664,"slug":6665,"articleIntro":6664,"category":6666},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[6667],{"metadata":6668,"sys":6671,"fields":6678},{"tags":6669,"concepts":6670},[],[],{"space":6672,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6674,"publishedVersion":279,"revision":59,"contentType":6676,"locale":27},{"sys":6673},{"type":12,"linkType":13,"id":14},{"sys":6675},{"id":20,"type":12,"linkType":21},{"sys":6677},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6679,"metaTitle":289,"metaDescription":290,"mainTitle":6680,"subtitle":309,"heroImage":6695,"ctaButton":332,"ctaLink":333},[288],{"data":6681,"content":6682,"nodeType":71},{},[6683,6689],{"data":6684,"content":6685,"nodeType":301},{},[6686],{"data":6687,"marks":6688,"value":300,"nodeType":79},{},[],{"data":6690,"content":6691,"nodeType":84},{},[6692],{"data":6693,"marks":6694,"value":308,"nodeType":79},{},[],{"metadata":6696,"sys":6699,"fields":6704},{"tags":6697,"concepts":6698},[],[],{"space":6700,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6702,"publishedVersion":59,"revision":22,"locale":27},{"sys":6701},{"type":12,"linkType":13,"id":14},{"sys":6703},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6705},{"url":324,"details":6706,"fileName":330,"contentType":331},{"size":326,"image":6707},{"width":328,"height":329},{"sys":6709,"fields":6712},{"id":6710,"createdAt":6711},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":6713,"slug":6714,"articleIntro":6713,"category":6715},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[6716],{"metadata":6717,"sys":6720,"fields":6727},{"tags":6718,"concepts":6719},[],[],{"space":6721,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6723,"publishedVersion":279,"revision":59,"contentType":6725,"locale":27},{"sys":6722},{"type":12,"linkType":13,"id":14},{"sys":6724},{"id":20,"type":12,"linkType":21},{"sys":6726},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6728,"metaTitle":289,"metaDescription":290,"mainTitle":6729,"subtitle":309,"heroImage":6744,"ctaButton":332,"ctaLink":333},[288],{"data":6730,"content":6731,"nodeType":71},{},[6732,6738],{"data":6733,"content":6734,"nodeType":301},{},[6735],{"data":6736,"marks":6737,"value":300,"nodeType":79},{},[],{"data":6739,"content":6740,"nodeType":84},{},[6741],{"data":6742,"marks":6743,"value":308,"nodeType":79},{},[],{"metadata":6745,"sys":6748,"fields":6753},{"tags":6746,"concepts":6747},[],[],{"space":6749,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6751,"publishedVersion":59,"revision":22,"locale":27},{"sys":6750},{"type":12,"linkType":13,"id":14},{"sys":6752},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6754},{"url":324,"details":6755,"fileName":330,"contentType":331},{"size":326,"image":6756},{"width":328,"height":329},{"sys":6758,"fields":6761},{"id":6759,"createdAt":6760},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":6762,"slug":6763,"articleIntro":6762,"category":6764},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[6765],{"metadata":6766,"sys":6769,"fields":6776},{"tags":6767,"concepts":6768},[],[],{"space":6770,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6772,"publishedVersion":279,"revision":59,"contentType":6774,"locale":27},{"sys":6771},{"type":12,"linkType":13,"id":14},{"sys":6773},{"id":20,"type":12,"linkType":21},{"sys":6775},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6777,"metaTitle":289,"metaDescription":290,"mainTitle":6778,"subtitle":309,"heroImage":6793,"ctaButton":332,"ctaLink":333},[288],{"data":6779,"content":6780,"nodeType":71},{},[6781,6787],{"data":6782,"content":6783,"nodeType":301},{},[6784],{"data":6785,"marks":6786,"value":300,"nodeType":79},{},[],{"data":6788,"content":6789,"nodeType":84},{},[6790],{"data":6791,"marks":6792,"value":308,"nodeType":79},{},[],{"metadata":6794,"sys":6797,"fields":6802},{"tags":6795,"concepts":6796},[],[],{"space":6798,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6800,"publishedVersion":59,"revision":22,"locale":27},{"sys":6799},{"type":12,"linkType":13,"id":14},{"sys":6801},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6803},{"url":324,"details":6804,"fileName":330,"contentType":331},{"size":326,"image":6805},{"width":328,"height":329},{"sys":6807,"fields":6810},{"id":6808,"createdAt":6809},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":6811,"slug":6812,"articleIntro":6811,"category":6813},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[6814],{"metadata":6815,"sys":6818,"fields":6825},{"tags":6816,"concepts":6817},[],[],{"space":6819,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6821,"publishedVersion":279,"revision":59,"contentType":6823,"locale":27},{"sys":6820},{"type":12,"linkType":13,"id":14},{"sys":6822},{"id":20,"type":12,"linkType":21},{"sys":6824},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6826,"metaTitle":289,"metaDescription":290,"mainTitle":6827,"subtitle":309,"heroImage":6842,"ctaButton":332,"ctaLink":333},[288],{"data":6828,"content":6829,"nodeType":71},{},[6830,6836],{"data":6831,"content":6832,"nodeType":301},{},[6833],{"data":6834,"marks":6835,"value":300,"nodeType":79},{},[],{"data":6837,"content":6838,"nodeType":84},{},[6839],{"data":6840,"marks":6841,"value":308,"nodeType":79},{},[],{"metadata":6843,"sys":6846,"fields":6851},{"tags":6844,"concepts":6845},[],[],{"space":6847,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6849,"publishedVersion":59,"revision":22,"locale":27},{"sys":6848},{"type":12,"linkType":13,"id":14},{"sys":6850},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6852},{"url":324,"details":6853,"fileName":330,"contentType":331},{"size":326,"image":6854},{"width":328,"height":329},{"sys":6856,"fields":6859},{"id":6857,"createdAt":6858},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":6860,"slug":6861,"articleIntro":6860,"category":6862},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[6863],{"metadata":6864,"sys":6867,"fields":6874},{"tags":6865,"concepts":6866},[],[],{"space":6868,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6870,"publishedVersion":279,"revision":59,"contentType":6872,"locale":27},{"sys":6869},{"type":12,"linkType":13,"id":14},{"sys":6871},{"id":20,"type":12,"linkType":21},{"sys":6873},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6875,"metaTitle":289,"metaDescription":290,"mainTitle":6876,"subtitle":309,"heroImage":6891,"ctaButton":332,"ctaLink":333},[288],{"data":6877,"content":6878,"nodeType":71},{},[6879,6885],{"data":6880,"content":6881,"nodeType":301},{},[6882],{"data":6883,"marks":6884,"value":300,"nodeType":79},{},[],{"data":6886,"content":6887,"nodeType":84},{},[6888],{"data":6889,"marks":6890,"value":308,"nodeType":79},{},[],{"metadata":6892,"sys":6895,"fields":6900},{"tags":6893,"concepts":6894},[],[],{"space":6896,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6898,"publishedVersion":59,"revision":22,"locale":27},{"sys":6897},{"type":12,"linkType":13,"id":14},{"sys":6899},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6901},{"url":324,"details":6902,"fileName":330,"contentType":331},{"size":326,"image":6903},{"width":328,"height":329},{"sys":6905,"fields":6908},{"id":6906,"createdAt":6907},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":6909,"slug":6910,"articleIntro":6909,"category":6911},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[6912],{"metadata":6913,"sys":6916,"fields":6923},{"tags":6914,"concepts":6915},[],[],{"space":6917,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6919,"publishedVersion":279,"revision":59,"contentType":6921,"locale":27},{"sys":6918},{"type":12,"linkType":13,"id":14},{"sys":6920},{"id":20,"type":12,"linkType":21},{"sys":6922},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6924,"metaTitle":289,"metaDescription":290,"mainTitle":6925,"subtitle":309,"heroImage":6940,"ctaButton":332,"ctaLink":333},[288],{"data":6926,"content":6927,"nodeType":71},{},[6928,6934],{"data":6929,"content":6930,"nodeType":301},{},[6931],{"data":6932,"marks":6933,"value":300,"nodeType":79},{},[],{"data":6935,"content":6936,"nodeType":84},{},[6937],{"data":6938,"marks":6939,"value":308,"nodeType":79},{},[],{"metadata":6941,"sys":6944,"fields":6949},{"tags":6942,"concepts":6943},[],[],{"space":6945,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6947,"publishedVersion":59,"revision":22,"locale":27},{"sys":6946},{"type":12,"linkType":13,"id":14},{"sys":6948},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6950},{"url":324,"details":6951,"fileName":330,"contentType":331},{"size":326,"image":6952},{"width":328,"height":329},{"sys":6954,"fields":6957},{"id":6955,"createdAt":6956},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":6958,"slug":6959,"articleIntro":6958,"category":6960},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[6961],{"metadata":6962,"sys":6965,"fields":6972},{"tags":6963,"concepts":6964},[],[],{"space":6966,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":6968,"publishedVersion":279,"revision":59,"contentType":6970,"locale":27},{"sys":6967},{"type":12,"linkType":13,"id":14},{"sys":6969},{"id":20,"type":12,"linkType":21},{"sys":6971},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":6973,"metaTitle":289,"metaDescription":290,"mainTitle":6974,"subtitle":309,"heroImage":6989,"ctaButton":332,"ctaLink":333},[288],{"data":6975,"content":6976,"nodeType":71},{},[6977,6983],{"data":6978,"content":6979,"nodeType":301},{},[6980],{"data":6981,"marks":6982,"value":300,"nodeType":79},{},[],{"data":6984,"content":6985,"nodeType":84},{},[6986],{"data":6987,"marks":6988,"value":308,"nodeType":79},{},[],{"metadata":6990,"sys":6993,"fields":6998},{"tags":6991,"concepts":6992},[],[],{"space":6994,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":6996,"publishedVersion":59,"revision":22,"locale":27},{"sys":6995},{"type":12,"linkType":13,"id":14},{"sys":6997},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":6999},{"url":324,"details":7000,"fileName":330,"contentType":331},{"size":326,"image":7001},{"width":328,"height":329},{"sys":7003,"fields":7006},{"id":7004,"createdAt":7005},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":7007,"slug":7008,"articleIntro":-1,"category":7009},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[7010],{"metadata":7011,"sys":7014,"fields":7021},{"tags":7012,"concepts":7013},[],[],{"space":7015,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7017,"publishedVersion":279,"revision":59,"contentType":7019,"locale":27},{"sys":7016},{"type":12,"linkType":13,"id":14},{"sys":7018},{"id":20,"type":12,"linkType":21},{"sys":7020},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7022,"metaTitle":289,"metaDescription":290,"mainTitle":7023,"subtitle":309,"heroImage":7038,"ctaButton":332,"ctaLink":333},[288],{"data":7024,"content":7025,"nodeType":71},{},[7026,7032],{"data":7027,"content":7028,"nodeType":301},{},[7029],{"data":7030,"marks":7031,"value":300,"nodeType":79},{},[],{"data":7033,"content":7034,"nodeType":84},{},[7035],{"data":7036,"marks":7037,"value":308,"nodeType":79},{},[],{"metadata":7039,"sys":7042,"fields":7047},{"tags":7040,"concepts":7041},[],[],{"space":7043,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7045,"publishedVersion":59,"revision":22,"locale":27},{"sys":7044},{"type":12,"linkType":13,"id":14},{"sys":7046},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7048},{"url":324,"details":7049,"fileName":330,"contentType":331},{"size":326,"image":7050},{"width":328,"height":329},{"sys":7052,"fields":7055},{"id":7053,"createdAt":7054},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":7056,"slug":7057,"articleIntro":7056,"category":7058},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[7059],{"metadata":7060,"sys":7063,"fields":7070},{"tags":7061,"concepts":7062},[],[],{"space":7064,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7066,"publishedVersion":279,"revision":59,"contentType":7068,"locale":27},{"sys":7065},{"type":12,"linkType":13,"id":14},{"sys":7067},{"id":20,"type":12,"linkType":21},{"sys":7069},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7071,"metaTitle":289,"metaDescription":290,"mainTitle":7072,"subtitle":309,"heroImage":7087,"ctaButton":332,"ctaLink":333},[288],{"data":7073,"content":7074,"nodeType":71},{},[7075,7081],{"data":7076,"content":7077,"nodeType":301},{},[7078],{"data":7079,"marks":7080,"value":300,"nodeType":79},{},[],{"data":7082,"content":7083,"nodeType":84},{},[7084],{"data":7085,"marks":7086,"value":308,"nodeType":79},{},[],{"metadata":7088,"sys":7091,"fields":7096},{"tags":7089,"concepts":7090},[],[],{"space":7092,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7094,"publishedVersion":59,"revision":22,"locale":27},{"sys":7093},{"type":12,"linkType":13,"id":14},{"sys":7095},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7097},{"url":324,"details":7098,"fileName":330,"contentType":331},{"size":326,"image":7099},{"width":328,"height":329},{"sys":7101,"fields":7104},{"id":7102,"createdAt":7103},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":7105,"slug":7106,"articleIntro":7105,"category":7107},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[7108],{"metadata":7109,"sys":7112,"fields":7119},{"tags":7110,"concepts":7111},[],[],{"space":7113,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7115,"publishedVersion":279,"revision":59,"contentType":7117,"locale":27},{"sys":7114},{"type":12,"linkType":13,"id":14},{"sys":7116},{"id":20,"type":12,"linkType":21},{"sys":7118},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7120,"metaTitle":289,"metaDescription":290,"mainTitle":7121,"subtitle":309,"heroImage":7136,"ctaButton":332,"ctaLink":333},[288],{"data":7122,"content":7123,"nodeType":71},{},[7124,7130],{"data":7125,"content":7126,"nodeType":301},{},[7127],{"data":7128,"marks":7129,"value":300,"nodeType":79},{},[],{"data":7131,"content":7132,"nodeType":84},{},[7133],{"data":7134,"marks":7135,"value":308,"nodeType":79},{},[],{"metadata":7137,"sys":7140,"fields":7145},{"tags":7138,"concepts":7139},[],[],{"space":7141,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7143,"publishedVersion":59,"revision":22,"locale":27},{"sys":7142},{"type":12,"linkType":13,"id":14},{"sys":7144},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7146},{"url":324,"details":7147,"fileName":330,"contentType":331},{"size":326,"image":7148},{"width":328,"height":329},{"sys":7150,"fields":7153},{"id":7151,"createdAt":7152},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":7154,"slug":7155,"articleIntro":7154,"category":7156},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[7157],{"metadata":7158,"sys":7161,"fields":7168},{"tags":7159,"concepts":7160},[],[],{"space":7162,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7164,"publishedVersion":279,"revision":59,"contentType":7166,"locale":27},{"sys":7163},{"type":12,"linkType":13,"id":14},{"sys":7165},{"id":20,"type":12,"linkType":21},{"sys":7167},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7169,"metaTitle":289,"metaDescription":290,"mainTitle":7170,"subtitle":309,"heroImage":7185,"ctaButton":332,"ctaLink":333},[288],{"data":7171,"content":7172,"nodeType":71},{},[7173,7179],{"data":7174,"content":7175,"nodeType":301},{},[7176],{"data":7177,"marks":7178,"value":300,"nodeType":79},{},[],{"data":7180,"content":7181,"nodeType":84},{},[7182],{"data":7183,"marks":7184,"value":308,"nodeType":79},{},[],{"metadata":7186,"sys":7189,"fields":7194},{"tags":7187,"concepts":7188},[],[],{"space":7190,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7192,"publishedVersion":59,"revision":22,"locale":27},{"sys":7191},{"type":12,"linkType":13,"id":14},{"sys":7193},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7195},{"url":324,"details":7196,"fileName":330,"contentType":331},{"size":326,"image":7197},{"width":328,"height":329},{"sys":7199,"fields":7202},{"id":7200,"createdAt":7201},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":7203,"slug":7204,"articleIntro":7203,"category":7205},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[7206],{"metadata":7207,"sys":7210,"fields":7217},{"tags":7208,"concepts":7209},[],[],{"space":7211,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7213,"publishedVersion":279,"revision":59,"contentType":7215,"locale":27},{"sys":7212},{"type":12,"linkType":13,"id":14},{"sys":7214},{"id":20,"type":12,"linkType":21},{"sys":7216},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7218,"metaTitle":289,"metaDescription":290,"mainTitle":7219,"subtitle":309,"heroImage":7234,"ctaButton":332,"ctaLink":333},[288],{"data":7220,"content":7221,"nodeType":71},{},[7222,7228],{"data":7223,"content":7224,"nodeType":301},{},[7225],{"data":7226,"marks":7227,"value":300,"nodeType":79},{},[],{"data":7229,"content":7230,"nodeType":84},{},[7231],{"data":7232,"marks":7233,"value":308,"nodeType":79},{},[],{"metadata":7235,"sys":7238,"fields":7243},{"tags":7236,"concepts":7237},[],[],{"space":7239,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7241,"publishedVersion":59,"revision":22,"locale":27},{"sys":7240},{"type":12,"linkType":13,"id":14},{"sys":7242},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7244},{"url":324,"details":7245,"fileName":330,"contentType":331},{"size":326,"image":7246},{"width":328,"height":329},{"sys":7248,"fields":7251},{"id":7249,"createdAt":7250},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":7252,"slug":7253,"articleIntro":-1,"category":7254},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[7255],{"metadata":7256,"sys":7259,"fields":7266},{"tags":7257,"concepts":7258},[],[],{"space":7260,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7262,"publishedVersion":279,"revision":59,"contentType":7264,"locale":27},{"sys":7261},{"type":12,"linkType":13,"id":14},{"sys":7263},{"id":20,"type":12,"linkType":21},{"sys":7265},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7267,"metaTitle":289,"metaDescription":290,"mainTitle":7268,"subtitle":309,"heroImage":7283,"ctaButton":332,"ctaLink":333},[288],{"data":7269,"content":7270,"nodeType":71},{},[7271,7277],{"data":7272,"content":7273,"nodeType":301},{},[7274],{"data":7275,"marks":7276,"value":300,"nodeType":79},{},[],{"data":7278,"content":7279,"nodeType":84},{},[7280],{"data":7281,"marks":7282,"value":308,"nodeType":79},{},[],{"metadata":7284,"sys":7287,"fields":7292},{"tags":7285,"concepts":7286},[],[],{"space":7288,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7290,"publishedVersion":59,"revision":22,"locale":27},{"sys":7289},{"type":12,"linkType":13,"id":14},{"sys":7291},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7293},{"url":324,"details":7294,"fileName":330,"contentType":331},{"size":326,"image":7295},{"width":328,"height":329},{"sys":7297,"fields":7300},{"id":7298,"createdAt":7299},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":7301,"slug":7302,"articleIntro":7301,"category":7303},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[7304],{"metadata":7305,"sys":7308,"fields":7315},{"tags":7306,"concepts":7307},[],[],{"space":7309,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7311,"publishedVersion":279,"revision":59,"contentType":7313,"locale":27},{"sys":7310},{"type":12,"linkType":13,"id":14},{"sys":7312},{"id":20,"type":12,"linkType":21},{"sys":7314},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7316,"metaTitle":289,"metaDescription":290,"mainTitle":7317,"subtitle":309,"heroImage":7332,"ctaButton":332,"ctaLink":333},[288],{"data":7318,"content":7319,"nodeType":71},{},[7320,7326],{"data":7321,"content":7322,"nodeType":301},{},[7323],{"data":7324,"marks":7325,"value":300,"nodeType":79},{},[],{"data":7327,"content":7328,"nodeType":84},{},[7329],{"data":7330,"marks":7331,"value":308,"nodeType":79},{},[],{"metadata":7333,"sys":7336,"fields":7341},{"tags":7334,"concepts":7335},[],[],{"space":7337,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7339,"publishedVersion":59,"revision":22,"locale":27},{"sys":7338},{"type":12,"linkType":13,"id":14},{"sys":7340},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7342},{"url":324,"details":7343,"fileName":330,"contentType":331},{"size":326,"image":7344},{"width":328,"height":329},{"sys":7346,"fields":7349},{"id":7347,"createdAt":7348},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":7350,"slug":7351,"articleIntro":-1,"category":7352},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[7353],{"metadata":7354,"sys":7357,"fields":7364},{"tags":7355,"concepts":7356},[],[],{"space":7358,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7360,"publishedVersion":279,"revision":59,"contentType":7362,"locale":27},{"sys":7359},{"type":12,"linkType":13,"id":14},{"sys":7361},{"id":20,"type":12,"linkType":21},{"sys":7363},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7365,"metaTitle":289,"metaDescription":290,"mainTitle":7366,"subtitle":309,"heroImage":7381,"ctaButton":332,"ctaLink":333},[288],{"data":7367,"content":7368,"nodeType":71},{},[7369,7375],{"data":7370,"content":7371,"nodeType":301},{},[7372],{"data":7373,"marks":7374,"value":300,"nodeType":79},{},[],{"data":7376,"content":7377,"nodeType":84},{},[7378],{"data":7379,"marks":7380,"value":308,"nodeType":79},{},[],{"metadata":7382,"sys":7385,"fields":7390},{"tags":7383,"concepts":7384},[],[],{"space":7386,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7388,"publishedVersion":59,"revision":22,"locale":27},{"sys":7387},{"type":12,"linkType":13,"id":14},{"sys":7389},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7391},{"url":324,"details":7392,"fileName":330,"contentType":331},{"size":326,"image":7393},{"width":328,"height":329},{"sys":7395,"fields":7398},{"id":7396,"createdAt":7397},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":7399,"slug":7400,"articleIntro":7399,"category":7401},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[7402],{"metadata":7403,"sys":7406,"fields":7413},{"tags":7404,"concepts":7405},[],[],{"space":7407,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7409,"publishedVersion":279,"revision":59,"contentType":7411,"locale":27},{"sys":7408},{"type":12,"linkType":13,"id":14},{"sys":7410},{"id":20,"type":12,"linkType":21},{"sys":7412},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7414,"metaTitle":289,"metaDescription":290,"mainTitle":7415,"subtitle":309,"heroImage":7430,"ctaButton":332,"ctaLink":333},[288],{"data":7416,"content":7417,"nodeType":71},{},[7418,7424],{"data":7419,"content":7420,"nodeType":301},{},[7421],{"data":7422,"marks":7423,"value":300,"nodeType":79},{},[],{"data":7425,"content":7426,"nodeType":84},{},[7427],{"data":7428,"marks":7429,"value":308,"nodeType":79},{},[],{"metadata":7431,"sys":7434,"fields":7439},{"tags":7432,"concepts":7433},[],[],{"space":7435,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7437,"publishedVersion":59,"revision":22,"locale":27},{"sys":7436},{"type":12,"linkType":13,"id":14},{"sys":7438},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7440},{"url":324,"details":7441,"fileName":330,"contentType":331},{"size":326,"image":7442},{"width":328,"height":329},{"sys":7444,"fields":7447},{"id":7445,"createdAt":7446},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":7448,"slug":7449,"articleIntro":7448,"category":7450},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[7451],{"metadata":7452,"sys":7455,"fields":7462},{"tags":7453,"concepts":7454},[],[],{"space":7456,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7458,"publishedVersion":279,"revision":59,"contentType":7460,"locale":27},{"sys":7457},{"type":12,"linkType":13,"id":14},{"sys":7459},{"id":20,"type":12,"linkType":21},{"sys":7461},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7463,"metaTitle":289,"metaDescription":290,"mainTitle":7464,"subtitle":309,"heroImage":7479,"ctaButton":332,"ctaLink":333},[288],{"data":7465,"content":7466,"nodeType":71},{},[7467,7473],{"data":7468,"content":7469,"nodeType":301},{},[7470],{"data":7471,"marks":7472,"value":300,"nodeType":79},{},[],{"data":7474,"content":7475,"nodeType":84},{},[7476],{"data":7477,"marks":7478,"value":308,"nodeType":79},{},[],{"metadata":7480,"sys":7483,"fields":7488},{"tags":7481,"concepts":7482},[],[],{"space":7484,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7486,"publishedVersion":59,"revision":22,"locale":27},{"sys":7485},{"type":12,"linkType":13,"id":14},{"sys":7487},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7489},{"url":324,"details":7490,"fileName":330,"contentType":331},{"size":326,"image":7491},{"width":328,"height":329},{"sys":7493,"fields":7496},{"id":7494,"createdAt":7495},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":7497,"slug":7498,"articleIntro":7497,"category":7499},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[7500],{"metadata":7501,"sys":7504,"fields":7511},{"tags":7502,"concepts":7503},[],[],{"space":7505,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7507,"publishedVersion":279,"revision":59,"contentType":7509,"locale":27},{"sys":7506},{"type":12,"linkType":13,"id":14},{"sys":7508},{"id":20,"type":12,"linkType":21},{"sys":7510},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7512,"metaTitle":289,"metaDescription":290,"mainTitle":7513,"subtitle":309,"heroImage":7528,"ctaButton":332,"ctaLink":333},[288],{"data":7514,"content":7515,"nodeType":71},{},[7516,7522],{"data":7517,"content":7518,"nodeType":301},{},[7519],{"data":7520,"marks":7521,"value":300,"nodeType":79},{},[],{"data":7523,"content":7524,"nodeType":84},{},[7525],{"data":7526,"marks":7527,"value":308,"nodeType":79},{},[],{"metadata":7529,"sys":7532,"fields":7537},{"tags":7530,"concepts":7531},[],[],{"space":7533,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7535,"publishedVersion":59,"revision":22,"locale":27},{"sys":7534},{"type":12,"linkType":13,"id":14},{"sys":7536},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7538},{"url":324,"details":7539,"fileName":330,"contentType":331},{"size":326,"image":7540},{"width":328,"height":329},{"sys":7542,"fields":7545},{"id":7543,"createdAt":7544},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":7546,"slug":7547,"articleIntro":-1,"category":7548},"Compte 6226 - Honoraires","compte-6226-honoraires",[7549],{"metadata":7550,"sys":7553,"fields":7560},{"tags":7551,"concepts":7552},[],[],{"space":7554,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7556,"publishedVersion":279,"revision":59,"contentType":7558,"locale":27},{"sys":7555},{"type":12,"linkType":13,"id":14},{"sys":7557},{"id":20,"type":12,"linkType":21},{"sys":7559},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7561,"metaTitle":289,"metaDescription":290,"mainTitle":7562,"subtitle":309,"heroImage":7577,"ctaButton":332,"ctaLink":333},[288],{"data":7563,"content":7564,"nodeType":71},{},[7565,7571],{"data":7566,"content":7567,"nodeType":301},{},[7568],{"data":7569,"marks":7570,"value":300,"nodeType":79},{},[],{"data":7572,"content":7573,"nodeType":84},{},[7574],{"data":7575,"marks":7576,"value":308,"nodeType":79},{},[],{"metadata":7578,"sys":7581,"fields":7586},{"tags":7579,"concepts":7580},[],[],{"space":7582,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7584,"publishedVersion":59,"revision":22,"locale":27},{"sys":7583},{"type":12,"linkType":13,"id":14},{"sys":7585},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7587},{"url":324,"details":7588,"fileName":330,"contentType":331},{"size":326,"image":7589},{"width":328,"height":329},{"sys":7591,"fields":7594},{"id":7592,"createdAt":7593},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":7595,"slug":7596,"articleIntro":7595,"category":7597},"Compte 60 - Achats","compte-60-achats",[7598],{"metadata":7599,"sys":7602,"fields":7609},{"tags":7600,"concepts":7601},[],[],{"space":7603,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7605,"publishedVersion":279,"revision":59,"contentType":7607,"locale":27},{"sys":7604},{"type":12,"linkType":13,"id":14},{"sys":7606},{"id":20,"type":12,"linkType":21},{"sys":7608},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7610,"metaTitle":289,"metaDescription":290,"mainTitle":7611,"subtitle":309,"heroImage":7626,"ctaButton":332,"ctaLink":333},[288],{"data":7612,"content":7613,"nodeType":71},{},[7614,7620],{"data":7615,"content":7616,"nodeType":301},{},[7617],{"data":7618,"marks":7619,"value":300,"nodeType":79},{},[],{"data":7621,"content":7622,"nodeType":84},{},[7623],{"data":7624,"marks":7625,"value":308,"nodeType":79},{},[],{"metadata":7627,"sys":7630,"fields":7635},{"tags":7628,"concepts":7629},[],[],{"space":7631,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7633,"publishedVersion":59,"revision":22,"locale":27},{"sys":7632},{"type":12,"linkType":13,"id":14},{"sys":7634},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7636},{"url":324,"details":7637,"fileName":330,"contentType":331},{"size":326,"image":7638},{"width":328,"height":329},{"sys":7640,"fields":7643},{"id":7641,"createdAt":7642},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":7644,"slug":7645,"articleIntro":7644,"category":7646},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[7647],{"metadata":7648,"sys":7651,"fields":7658},{"tags":7649,"concepts":7650},[],[],{"space":7652,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7654,"publishedVersion":279,"revision":59,"contentType":7656,"locale":27},{"sys":7653},{"type":12,"linkType":13,"id":14},{"sys":7655},{"id":20,"type":12,"linkType":21},{"sys":7657},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7659,"metaTitle":289,"metaDescription":290,"mainTitle":7660,"subtitle":309,"heroImage":7675,"ctaButton":332,"ctaLink":333},[288],{"data":7661,"content":7662,"nodeType":71},{},[7663,7669],{"data":7664,"content":7665,"nodeType":301},{},[7666],{"data":7667,"marks":7668,"value":300,"nodeType":79},{},[],{"data":7670,"content":7671,"nodeType":84},{},[7672],{"data":7673,"marks":7674,"value":308,"nodeType":79},{},[],{"metadata":7676,"sys":7679,"fields":7684},{"tags":7677,"concepts":7678},[],[],{"space":7680,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7682,"publishedVersion":59,"revision":22,"locale":27},{"sys":7681},{"type":12,"linkType":13,"id":14},{"sys":7683},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7685},{"url":324,"details":7686,"fileName":330,"contentType":331},{"size":326,"image":7687},{"width":328,"height":329},{"sys":7689,"fields":7692},{"id":7690,"createdAt":7691},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":7693,"slug":7694,"articleIntro":7693,"category":7695},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[7696],{"metadata":7697,"sys":7700,"fields":7707},{"tags":7698,"concepts":7699},[],[],{"space":7701,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7703,"publishedVersion":279,"revision":59,"contentType":7705,"locale":27},{"sys":7702},{"type":12,"linkType":13,"id":14},{"sys":7704},{"id":20,"type":12,"linkType":21},{"sys":7706},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7708,"metaTitle":289,"metaDescription":290,"mainTitle":7709,"subtitle":309,"heroImage":7724,"ctaButton":332,"ctaLink":333},[288],{"data":7710,"content":7711,"nodeType":71},{},[7712,7718],{"data":7713,"content":7714,"nodeType":301},{},[7715],{"data":7716,"marks":7717,"value":300,"nodeType":79},{},[],{"data":7719,"content":7720,"nodeType":84},{},[7721],{"data":7722,"marks":7723,"value":308,"nodeType":79},{},[],{"metadata":7725,"sys":7728,"fields":7733},{"tags":7726,"concepts":7727},[],[],{"space":7729,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7731,"publishedVersion":59,"revision":22,"locale":27},{"sys":7730},{"type":12,"linkType":13,"id":14},{"sys":7732},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7734},{"url":324,"details":7735,"fileName":330,"contentType":331},{"size":326,"image":7736},{"width":328,"height":329},{"sys":7738,"fields":7741},{"id":7739,"createdAt":7740},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":7742,"slug":7743,"articleIntro":-1,"category":7744},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[7745],{"metadata":7746,"sys":7749,"fields":7756},{"tags":7747,"concepts":7748},[],[],{"space":7750,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7752,"publishedVersion":279,"revision":59,"contentType":7754,"locale":27},{"sys":7751},{"type":12,"linkType":13,"id":14},{"sys":7753},{"id":20,"type":12,"linkType":21},{"sys":7755},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7757,"metaTitle":289,"metaDescription":290,"mainTitle":7758,"subtitle":309,"heroImage":7773,"ctaButton":332,"ctaLink":333},[288],{"data":7759,"content":7760,"nodeType":71},{},[7761,7767],{"data":7762,"content":7763,"nodeType":301},{},[7764],{"data":7765,"marks":7766,"value":300,"nodeType":79},{},[],{"data":7768,"content":7769,"nodeType":84},{},[7770],{"data":7771,"marks":7772,"value":308,"nodeType":79},{},[],{"metadata":7774,"sys":7777,"fields":7782},{"tags":7775,"concepts":7776},[],[],{"space":7778,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7780,"publishedVersion":59,"revision":22,"locale":27},{"sys":7779},{"type":12,"linkType":13,"id":14},{"sys":7781},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7783},{"url":324,"details":7784,"fileName":330,"contentType":331},{"size":326,"image":7785},{"width":328,"height":329},{"sys":7787,"fields":7790},{"id":7788,"createdAt":7789},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":7791,"slug":7792,"articleIntro":7791,"category":7793},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[7794],{"metadata":7795,"sys":7798,"fields":7805},{"tags":7796,"concepts":7797},[],[],{"space":7799,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7801,"publishedVersion":279,"revision":59,"contentType":7803,"locale":27},{"sys":7800},{"type":12,"linkType":13,"id":14},{"sys":7802},{"id":20,"type":12,"linkType":21},{"sys":7804},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7806,"metaTitle":289,"metaDescription":290,"mainTitle":7807,"subtitle":309,"heroImage":7822,"ctaButton":332,"ctaLink":333},[288],{"data":7808,"content":7809,"nodeType":71},{},[7810,7816],{"data":7811,"content":7812,"nodeType":301},{},[7813],{"data":7814,"marks":7815,"value":300,"nodeType":79},{},[],{"data":7817,"content":7818,"nodeType":84},{},[7819],{"data":7820,"marks":7821,"value":308,"nodeType":79},{},[],{"metadata":7823,"sys":7826,"fields":7831},{"tags":7824,"concepts":7825},[],[],{"space":7827,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7829,"publishedVersion":59,"revision":22,"locale":27},{"sys":7828},{"type":12,"linkType":13,"id":14},{"sys":7830},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7832},{"url":324,"details":7833,"fileName":330,"contentType":331},{"size":326,"image":7834},{"width":328,"height":329},{"sys":7836,"fields":7839},{"id":7837,"createdAt":7838},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":7840,"slug":7841,"articleIntro":-1,"category":7842},"Compte 705 - Études","compte-705-etudes",[7843],{"metadata":7844,"sys":7847,"fields":7854},{"tags":7845,"concepts":7846},[],[],{"space":7848,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7850,"publishedVersion":279,"revision":59,"contentType":7852,"locale":27},{"sys":7849},{"type":12,"linkType":13,"id":14},{"sys":7851},{"id":20,"type":12,"linkType":21},{"sys":7853},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7855,"metaTitle":289,"metaDescription":290,"mainTitle":7856,"subtitle":309,"heroImage":7871,"ctaButton":332,"ctaLink":333},[288],{"data":7857,"content":7858,"nodeType":71},{},[7859,7865],{"data":7860,"content":7861,"nodeType":301},{},[7862],{"data":7863,"marks":7864,"value":300,"nodeType":79},{},[],{"data":7866,"content":7867,"nodeType":84},{},[7868],{"data":7869,"marks":7870,"value":308,"nodeType":79},{},[],{"metadata":7872,"sys":7875,"fields":7880},{"tags":7873,"concepts":7874},[],[],{"space":7876,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7878,"publishedVersion":59,"revision":22,"locale":27},{"sys":7877},{"type":12,"linkType":13,"id":14},{"sys":7879},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7881},{"url":324,"details":7882,"fileName":330,"contentType":331},{"size":326,"image":7883},{"width":328,"height":329},{"sys":7885,"fields":7888},{"id":7886,"createdAt":7887},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":7889,"slug":7890,"articleIntro":7889,"category":7891},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[7892],{"metadata":7893,"sys":7896,"fields":7903},{"tags":7894,"concepts":7895},[],[],{"space":7897,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7899,"publishedVersion":279,"revision":59,"contentType":7901,"locale":27},{"sys":7898},{"type":12,"linkType":13,"id":14},{"sys":7900},{"id":20,"type":12,"linkType":21},{"sys":7902},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7904,"metaTitle":289,"metaDescription":290,"mainTitle":7905,"subtitle":309,"heroImage":7920,"ctaButton":332,"ctaLink":333},[288],{"data":7906,"content":7907,"nodeType":71},{},[7908,7914],{"data":7909,"content":7910,"nodeType":301},{},[7911],{"data":7912,"marks":7913,"value":300,"nodeType":79},{},[],{"data":7915,"content":7916,"nodeType":84},{},[7917],{"data":7918,"marks":7919,"value":308,"nodeType":79},{},[],{"metadata":7921,"sys":7924,"fields":7929},{"tags":7922,"concepts":7923},[],[],{"space":7925,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7927,"publishedVersion":59,"revision":22,"locale":27},{"sys":7926},{"type":12,"linkType":13,"id":14},{"sys":7928},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7930},{"url":324,"details":7931,"fileName":330,"contentType":331},{"size":326,"image":7932},{"width":328,"height":329},{"sys":7934,"fields":7937},{"id":7935,"createdAt":7936},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":7938,"slug":7939,"articleIntro":-1,"category":7940},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[7941],{"metadata":7942,"sys":7945,"fields":7952},{"tags":7943,"concepts":7944},[],[],{"space":7946,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7948,"publishedVersion":279,"revision":59,"contentType":7950,"locale":27},{"sys":7947},{"type":12,"linkType":13,"id":14},{"sys":7949},{"id":20,"type":12,"linkType":21},{"sys":7951},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":7953,"metaTitle":289,"metaDescription":290,"mainTitle":7954,"subtitle":309,"heroImage":7969,"ctaButton":332,"ctaLink":333},[288],{"data":7955,"content":7956,"nodeType":71},{},[7957,7963],{"data":7958,"content":7959,"nodeType":301},{},[7960],{"data":7961,"marks":7962,"value":300,"nodeType":79},{},[],{"data":7964,"content":7965,"nodeType":84},{},[7966],{"data":7967,"marks":7968,"value":308,"nodeType":79},{},[],{"metadata":7970,"sys":7973,"fields":7978},{"tags":7971,"concepts":7972},[],[],{"space":7974,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":7976,"publishedVersion":59,"revision":22,"locale":27},{"sys":7975},{"type":12,"linkType":13,"id":14},{"sys":7977},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":7979},{"url":324,"details":7980,"fileName":330,"contentType":331},{"size":326,"image":7981},{"width":328,"height":329},{"sys":7983,"fields":7986},{"id":7984,"createdAt":7985},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":7987,"slug":7988,"articleIntro":7987,"category":7989},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[7990],{"metadata":7991,"sys":7994,"fields":8001},{"tags":7992,"concepts":7993},[],[],{"space":7995,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":7997,"publishedVersion":279,"revision":59,"contentType":7999,"locale":27},{"sys":7996},{"type":12,"linkType":13,"id":14},{"sys":7998},{"id":20,"type":12,"linkType":21},{"sys":8000},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8002,"metaTitle":289,"metaDescription":290,"mainTitle":8003,"subtitle":309,"heroImage":8018,"ctaButton":332,"ctaLink":333},[288],{"data":8004,"content":8005,"nodeType":71},{},[8006,8012],{"data":8007,"content":8008,"nodeType":301},{},[8009],{"data":8010,"marks":8011,"value":300,"nodeType":79},{},[],{"data":8013,"content":8014,"nodeType":84},{},[8015],{"data":8016,"marks":8017,"value":308,"nodeType":79},{},[],{"metadata":8019,"sys":8022,"fields":8027},{"tags":8020,"concepts":8021},[],[],{"space":8023,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8025,"publishedVersion":59,"revision":22,"locale":27},{"sys":8024},{"type":12,"linkType":13,"id":14},{"sys":8026},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8028},{"url":324,"details":8029,"fileName":330,"contentType":331},{"size":326,"image":8030},{"width":328,"height":329},{"sys":8032,"fields":8035},{"id":8033,"createdAt":8034},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":8036,"slug":8037,"articleIntro":8036,"category":8038},"2751 - Dépôts","compte-2751-depots",[8039],{"metadata":8040,"sys":8043,"fields":8050},{"tags":8041,"concepts":8042},[],[],{"space":8044,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8046,"publishedVersion":279,"revision":59,"contentType":8048,"locale":27},{"sys":8045},{"type":12,"linkType":13,"id":14},{"sys":8047},{"id":20,"type":12,"linkType":21},{"sys":8049},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8051,"metaTitle":289,"metaDescription":290,"mainTitle":8052,"subtitle":309,"heroImage":8067,"ctaButton":332,"ctaLink":333},[288],{"data":8053,"content":8054,"nodeType":71},{},[8055,8061],{"data":8056,"content":8057,"nodeType":301},{},[8058],{"data":8059,"marks":8060,"value":300,"nodeType":79},{},[],{"data":8062,"content":8063,"nodeType":84},{},[8064],{"data":8065,"marks":8066,"value":308,"nodeType":79},{},[],{"metadata":8068,"sys":8071,"fields":8076},{"tags":8069,"concepts":8070},[],[],{"space":8072,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8074,"publishedVersion":59,"revision":22,"locale":27},{"sys":8073},{"type":12,"linkType":13,"id":14},{"sys":8075},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8077},{"url":324,"details":8078,"fileName":330,"contentType":331},{"size":326,"image":8079},{"width":328,"height":329},{"sys":8081,"fields":8084},{"id":8082,"createdAt":8083},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":8085,"slug":8086,"articleIntro":8085,"category":8087},"Compte 6156 - Maintenance","compte-6156-maintenance",[8088],{"metadata":8089,"sys":8092,"fields":8099},{"tags":8090,"concepts":8091},[],[],{"space":8093,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8095,"publishedVersion":279,"revision":59,"contentType":8097,"locale":27},{"sys":8094},{"type":12,"linkType":13,"id":14},{"sys":8096},{"id":20,"type":12,"linkType":21},{"sys":8098},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8100,"metaTitle":289,"metaDescription":290,"mainTitle":8101,"subtitle":309,"heroImage":8116,"ctaButton":332,"ctaLink":333},[288],{"data":8102,"content":8103,"nodeType":71},{},[8104,8110],{"data":8105,"content":8106,"nodeType":301},{},[8107],{"data":8108,"marks":8109,"value":300,"nodeType":79},{},[],{"data":8111,"content":8112,"nodeType":84},{},[8113],{"data":8114,"marks":8115,"value":308,"nodeType":79},{},[],{"metadata":8117,"sys":8120,"fields":8125},{"tags":8118,"concepts":8119},[],[],{"space":8121,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8123,"publishedVersion":59,"revision":22,"locale":27},{"sys":8122},{"type":12,"linkType":13,"id":14},{"sys":8124},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8126},{"url":324,"details":8127,"fileName":330,"contentType":331},{"size":326,"image":8128},{"width":328,"height":329},{"sys":8130,"fields":8133},{"id":8131,"createdAt":8132},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":8134,"slug":8135,"articleIntro":8134,"category":8136},"335 - Travaux en cours","compte-335-travaux-en-cours",[8137],{"metadata":8138,"sys":8141,"fields":8148},{"tags":8139,"concepts":8140},[],[],{"space":8142,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8144,"publishedVersion":279,"revision":59,"contentType":8146,"locale":27},{"sys":8143},{"type":12,"linkType":13,"id":14},{"sys":8145},{"id":20,"type":12,"linkType":21},{"sys":8147},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8149,"metaTitle":289,"metaDescription":290,"mainTitle":8150,"subtitle":309,"heroImage":8165,"ctaButton":332,"ctaLink":333},[288],{"data":8151,"content":8152,"nodeType":71},{},[8153,8159],{"data":8154,"content":8155,"nodeType":301},{},[8156],{"data":8157,"marks":8158,"value":300,"nodeType":79},{},[],{"data":8160,"content":8161,"nodeType":84},{},[8162],{"data":8163,"marks":8164,"value":308,"nodeType":79},{},[],{"metadata":8166,"sys":8169,"fields":8174},{"tags":8167,"concepts":8168},[],[],{"space":8170,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8172,"publishedVersion":59,"revision":22,"locale":27},{"sys":8171},{"type":12,"linkType":13,"id":14},{"sys":8173},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8175},{"url":324,"details":8176,"fileName":330,"contentType":331},{"size":326,"image":8177},{"width":328,"height":329},{"sys":8179,"fields":8181},{"id":8180,"createdAt":7887},"7GH5W3gIeo0kaxv4wDjiev",{"title":8182,"slug":8183,"articleIntro":8182,"category":8184},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[8185],{"metadata":8186,"sys":8189,"fields":8196},{"tags":8187,"concepts":8188},[],[],{"space":8190,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8192,"publishedVersion":279,"revision":59,"contentType":8194,"locale":27},{"sys":8191},{"type":12,"linkType":13,"id":14},{"sys":8193},{"id":20,"type":12,"linkType":21},{"sys":8195},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8197,"metaTitle":289,"metaDescription":290,"mainTitle":8198,"subtitle":309,"heroImage":8213,"ctaButton":332,"ctaLink":333},[288],{"data":8199,"content":8200,"nodeType":71},{},[8201,8207],{"data":8202,"content":8203,"nodeType":301},{},[8204],{"data":8205,"marks":8206,"value":300,"nodeType":79},{},[],{"data":8208,"content":8209,"nodeType":84},{},[8210],{"data":8211,"marks":8212,"value":308,"nodeType":79},{},[],{"metadata":8214,"sys":8217,"fields":8222},{"tags":8215,"concepts":8216},[],[],{"space":8218,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8220,"publishedVersion":59,"revision":22,"locale":27},{"sys":8219},{"type":12,"linkType":13,"id":14},{"sys":8221},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8223},{"url":324,"details":8224,"fileName":330,"contentType":331},{"size":326,"image":8225},{"width":328,"height":329},{"sys":8227,"fields":8230},{"id":8228,"createdAt":8229},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":8231,"slug":8232,"articleIntro":8231,"category":8233},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[8234],{"metadata":8235,"sys":8238,"fields":8245},{"tags":8236,"concepts":8237},[],[],{"space":8239,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8241,"publishedVersion":279,"revision":59,"contentType":8243,"locale":27},{"sys":8240},{"type":12,"linkType":13,"id":14},{"sys":8242},{"id":20,"type":12,"linkType":21},{"sys":8244},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8246,"metaTitle":289,"metaDescription":290,"mainTitle":8247,"subtitle":309,"heroImage":8262,"ctaButton":332,"ctaLink":333},[288],{"data":8248,"content":8249,"nodeType":71},{},[8250,8256],{"data":8251,"content":8252,"nodeType":301},{},[8253],{"data":8254,"marks":8255,"value":300,"nodeType":79},{},[],{"data":8257,"content":8258,"nodeType":84},{},[8259],{"data":8260,"marks":8261,"value":308,"nodeType":79},{},[],{"metadata":8263,"sys":8266,"fields":8271},{"tags":8264,"concepts":8265},[],[],{"space":8267,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8269,"publishedVersion":59,"revision":22,"locale":27},{"sys":8268},{"type":12,"linkType":13,"id":14},{"sys":8270},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8272},{"url":324,"details":8273,"fileName":330,"contentType":331},{"size":326,"image":8274},{"width":328,"height":329},{"sys":8276,"fields":8279},{"id":8277,"createdAt":8278},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":8280,"slug":8281,"articleIntro":-1,"category":8282},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[8283],{"metadata":8284,"sys":8287,"fields":8294},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8290,"publishedVersion":279,"revision":59,"contentType":8292,"locale":27},{"sys":8289},{"type":12,"linkType":13,"id":14},{"sys":8291},{"id":20,"type":12,"linkType":21},{"sys":8293},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8295,"metaTitle":289,"metaDescription":290,"mainTitle":8296,"subtitle":309,"heroImage":8311,"ctaButton":332,"ctaLink":333},[288],{"data":8297,"content":8298,"nodeType":71},{},[8299,8305],{"data":8300,"content":8301,"nodeType":301},{},[8302],{"data":8303,"marks":8304,"value":300,"nodeType":79},{},[],{"data":8306,"content":8307,"nodeType":84},{},[8308],{"data":8309,"marks":8310,"value":308,"nodeType":79},{},[],{"metadata":8312,"sys":8315,"fields":8320},{"tags":8313,"concepts":8314},[],[],{"space":8316,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8318,"publishedVersion":59,"revision":22,"locale":27},{"sys":8317},{"type":12,"linkType":13,"id":14},{"sys":8319},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8321},{"url":324,"details":8322,"fileName":330,"contentType":331},{"size":326,"image":8323},{"width":328,"height":329},{"sys":8325,"fields":8328},{"id":8326,"createdAt":8327},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":8329,"slug":8330,"articleIntro":8329,"category":8331},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[8332],{"metadata":8333,"sys":8336,"fields":8343},{"tags":8334,"concepts":8335},[],[],{"space":8337,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8339,"publishedVersion":279,"revision":59,"contentType":8341,"locale":27},{"sys":8338},{"type":12,"linkType":13,"id":14},{"sys":8340},{"id":20,"type":12,"linkType":21},{"sys":8342},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8344,"metaTitle":289,"metaDescription":290,"mainTitle":8345,"subtitle":309,"heroImage":8360,"ctaButton":332,"ctaLink":333},[288],{"data":8346,"content":8347,"nodeType":71},{},[8348,8354],{"data":8349,"content":8350,"nodeType":301},{},[8351],{"data":8352,"marks":8353,"value":300,"nodeType":79},{},[],{"data":8355,"content":8356,"nodeType":84},{},[8357],{"data":8358,"marks":8359,"value":308,"nodeType":79},{},[],{"metadata":8361,"sys":8364,"fields":8369},{"tags":8362,"concepts":8363},[],[],{"space":8365,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8367,"publishedVersion":59,"revision":22,"locale":27},{"sys":8366},{"type":12,"linkType":13,"id":14},{"sys":8368},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8370},{"url":324,"details":8371,"fileName":330,"contentType":331},{"size":326,"image":8372},{"width":328,"height":329},{"sys":8374,"fields":8377},{"id":8375,"createdAt":8376},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":8378,"slug":8379,"articleIntro":-1,"category":8380},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[8381],{"metadata":8382,"sys":8385,"fields":8392},{"tags":8383,"concepts":8384},[],[],{"space":8386,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8388,"publishedVersion":279,"revision":59,"contentType":8390,"locale":27},{"sys":8387},{"type":12,"linkType":13,"id":14},{"sys":8389},{"id":20,"type":12,"linkType":21},{"sys":8391},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8393,"metaTitle":289,"metaDescription":290,"mainTitle":8394,"subtitle":309,"heroImage":8409,"ctaButton":332,"ctaLink":333},[288],{"data":8395,"content":8396,"nodeType":71},{},[8397,8403],{"data":8398,"content":8399,"nodeType":301},{},[8400],{"data":8401,"marks":8402,"value":300,"nodeType":79},{},[],{"data":8404,"content":8405,"nodeType":84},{},[8406],{"data":8407,"marks":8408,"value":308,"nodeType":79},{},[],{"metadata":8410,"sys":8413,"fields":8418},{"tags":8411,"concepts":8412},[],[],{"space":8414,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8416,"publishedVersion":59,"revision":22,"locale":27},{"sys":8415},{"type":12,"linkType":13,"id":14},{"sys":8417},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8419},{"url":324,"details":8420,"fileName":330,"contentType":331},{"size":326,"image":8421},{"width":328,"height":329},{"sys":8423,"fields":8426},{"id":8424,"createdAt":8425},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":8427,"slug":8428,"articleIntro":8427,"category":8429},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[8430],{"metadata":8431,"sys":8434,"fields":8441},{"tags":8432,"concepts":8433},[],[],{"space":8435,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8437,"publishedVersion":279,"revision":59,"contentType":8439,"locale":27},{"sys":8436},{"type":12,"linkType":13,"id":14},{"sys":8438},{"id":20,"type":12,"linkType":21},{"sys":8440},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8442,"metaTitle":289,"metaDescription":290,"mainTitle":8443,"subtitle":309,"heroImage":8458,"ctaButton":332,"ctaLink":333},[288],{"data":8444,"content":8445,"nodeType":71},{},[8446,8452],{"data":8447,"content":8448,"nodeType":301},{},[8449],{"data":8450,"marks":8451,"value":300,"nodeType":79},{},[],{"data":8453,"content":8454,"nodeType":84},{},[8455],{"data":8456,"marks":8457,"value":308,"nodeType":79},{},[],{"metadata":8459,"sys":8462,"fields":8467},{"tags":8460,"concepts":8461},[],[],{"space":8463,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8465,"publishedVersion":59,"revision":22,"locale":27},{"sys":8464},{"type":12,"linkType":13,"id":14},{"sys":8466},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8468},{"url":324,"details":8469,"fileName":330,"contentType":331},{"size":326,"image":8470},{"width":328,"height":329},{"sys":8472,"fields":8475},{"id":8473,"createdAt":8474},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":8476,"slug":8477,"articleIntro":8476,"category":8478},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[8479],{"metadata":8480,"sys":8483,"fields":8490},{"tags":8481,"concepts":8482},[],[],{"space":8484,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8486,"publishedVersion":279,"revision":59,"contentType":8488,"locale":27},{"sys":8485},{"type":12,"linkType":13,"id":14},{"sys":8487},{"id":20,"type":12,"linkType":21},{"sys":8489},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8491,"metaTitle":289,"metaDescription":290,"mainTitle":8492,"subtitle":309,"heroImage":8507,"ctaButton":332,"ctaLink":333},[288],{"data":8493,"content":8494,"nodeType":71},{},[8495,8501],{"data":8496,"content":8497,"nodeType":301},{},[8498],{"data":8499,"marks":8500,"value":300,"nodeType":79},{},[],{"data":8502,"content":8503,"nodeType":84},{},[8504],{"data":8505,"marks":8506,"value":308,"nodeType":79},{},[],{"metadata":8508,"sys":8511,"fields":8516},{"tags":8509,"concepts":8510},[],[],{"space":8512,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8514,"publishedVersion":59,"revision":22,"locale":27},{"sys":8513},{"type":12,"linkType":13,"id":14},{"sys":8515},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8517},{"url":324,"details":8518,"fileName":330,"contentType":331},{"size":326,"image":8519},{"width":328,"height":329},{"sys":8521,"fields":8524},{"id":8522,"createdAt":8523},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":8525,"slug":8526,"articleIntro":8525,"category":8527},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[8528],{"metadata":8529,"sys":8532,"fields":8539},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8535,"publishedVersion":279,"revision":59,"contentType":8537,"locale":27},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":20,"type":12,"linkType":21},{"sys":8538},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8540,"metaTitle":289,"metaDescription":290,"mainTitle":8541,"subtitle":309,"heroImage":8556,"ctaButton":332,"ctaLink":333},[288],{"data":8542,"content":8543,"nodeType":71},{},[8544,8550],{"data":8545,"content":8546,"nodeType":301},{},[8547],{"data":8548,"marks":8549,"value":300,"nodeType":79},{},[],{"data":8551,"content":8552,"nodeType":84},{},[8553],{"data":8554,"marks":8555,"value":308,"nodeType":79},{},[],{"metadata":8557,"sys":8560,"fields":8565},{"tags":8558,"concepts":8559},[],[],{"space":8561,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8563,"publishedVersion":59,"revision":22,"locale":27},{"sys":8562},{"type":12,"linkType":13,"id":14},{"sys":8564},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8566},{"url":324,"details":8567,"fileName":330,"contentType":331},{"size":326,"image":8568},{"width":328,"height":329},{"sys":8570,"fields":8573},{"id":8571,"createdAt":8572},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":8574,"slug":8575,"articleIntro":8574,"category":8576},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[8577],{"metadata":8578,"sys":8581,"fields":8588},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8584,"publishedVersion":279,"revision":59,"contentType":8586,"locale":27},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":20,"type":12,"linkType":21},{"sys":8587},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8589,"metaTitle":289,"metaDescription":290,"mainTitle":8590,"subtitle":309,"heroImage":8605,"ctaButton":332,"ctaLink":333},[288],{"data":8591,"content":8592,"nodeType":71},{},[8593,8599],{"data":8594,"content":8595,"nodeType":301},{},[8596],{"data":8597,"marks":8598,"value":300,"nodeType":79},{},[],{"data":8600,"content":8601,"nodeType":84},{},[8602],{"data":8603,"marks":8604,"value":308,"nodeType":79},{},[],{"metadata":8606,"sys":8609,"fields":8614},{"tags":8607,"concepts":8608},[],[],{"space":8610,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8612,"publishedVersion":59,"revision":22,"locale":27},{"sys":8611},{"type":12,"linkType":13,"id":14},{"sys":8613},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8615},{"url":324,"details":8616,"fileName":330,"contentType":331},{"size":326,"image":8617},{"width":328,"height":329},{"sys":8619,"fields":8622},{"id":8620,"createdAt":8621},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":8623,"slug":8624,"articleIntro":8623,"category":8625},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[8626],{"metadata":8627,"sys":8630,"fields":8637},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8633,"publishedVersion":279,"revision":59,"contentType":8635,"locale":27},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":20,"type":12,"linkType":21},{"sys":8636},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8638,"metaTitle":289,"metaDescription":290,"mainTitle":8639,"subtitle":309,"heroImage":8654,"ctaButton":332,"ctaLink":333},[288],{"data":8640,"content":8641,"nodeType":71},{},[8642,8648],{"data":8643,"content":8644,"nodeType":301},{},[8645],{"data":8646,"marks":8647,"value":300,"nodeType":79},{},[],{"data":8649,"content":8650,"nodeType":84},{},[8651],{"data":8652,"marks":8653,"value":308,"nodeType":79},{},[],{"metadata":8655,"sys":8658,"fields":8663},{"tags":8656,"concepts":8657},[],[],{"space":8659,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8661,"publishedVersion":59,"revision":22,"locale":27},{"sys":8660},{"type":12,"linkType":13,"id":14},{"sys":8662},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8664},{"url":324,"details":8665,"fileName":330,"contentType":331},{"size":326,"image":8666},{"width":328,"height":329},{"sys":8668,"fields":8671},{"id":8669,"createdAt":8670},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":8672,"slug":8673,"articleIntro":-1,"category":8674},"Compte 628 - Divers","compte-628-divers",[8675],{"metadata":8676,"sys":8679,"fields":8686},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8682,"publishedVersion":279,"revision":59,"contentType":8684,"locale":27},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":20,"type":12,"linkType":21},{"sys":8685},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8687,"metaTitle":289,"metaDescription":290,"mainTitle":8688,"subtitle":309,"heroImage":8703,"ctaButton":332,"ctaLink":333},[288],{"data":8689,"content":8690,"nodeType":71},{},[8691,8697],{"data":8692,"content":8693,"nodeType":301},{},[8694],{"data":8695,"marks":8696,"value":300,"nodeType":79},{},[],{"data":8698,"content":8699,"nodeType":84},{},[8700],{"data":8701,"marks":8702,"value":308,"nodeType":79},{},[],{"metadata":8704,"sys":8707,"fields":8712},{"tags":8705,"concepts":8706},[],[],{"space":8708,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8710,"publishedVersion":59,"revision":22,"locale":27},{"sys":8709},{"type":12,"linkType":13,"id":14},{"sys":8711},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8713},{"url":324,"details":8714,"fileName":330,"contentType":331},{"size":326,"image":8715},{"width":328,"height":329},{"sys":8717,"fields":8720},{"id":8718,"createdAt":8719},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":8721,"slug":8722,"articleIntro":-1,"category":8723},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[8724],{"metadata":8725,"sys":8728,"fields":8735},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8731,"publishedVersion":279,"revision":59,"contentType":8733,"locale":27},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":20,"type":12,"linkType":21},{"sys":8734},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8736,"metaTitle":289,"metaDescription":290,"mainTitle":8737,"subtitle":309,"heroImage":8752,"ctaButton":332,"ctaLink":333},[288],{"data":8738,"content":8739,"nodeType":71},{},[8740,8746],{"data":8741,"content":8742,"nodeType":301},{},[8743],{"data":8744,"marks":8745,"value":300,"nodeType":79},{},[],{"data":8747,"content":8748,"nodeType":84},{},[8749],{"data":8750,"marks":8751,"value":308,"nodeType":79},{},[],{"metadata":8753,"sys":8756,"fields":8761},{"tags":8754,"concepts":8755},[],[],{"space":8757,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8759,"publishedVersion":59,"revision":22,"locale":27},{"sys":8758},{"type":12,"linkType":13,"id":14},{"sys":8760},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8762},{"url":324,"details":8763,"fileName":330,"contentType":331},{"size":326,"image":8764},{"width":328,"height":329},{"sys":8766,"fields":8769},{"id":8767,"createdAt":8768},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":8770,"slug":8771,"articleIntro":-1,"category":8772},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[8773],{"metadata":8774,"sys":8777,"fields":8784},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8780,"publishedVersion":279,"revision":59,"contentType":8782,"locale":27},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":20,"type":12,"linkType":21},{"sys":8783},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8785,"metaTitle":289,"metaDescription":290,"mainTitle":8786,"subtitle":309,"heroImage":8801,"ctaButton":332,"ctaLink":333},[288],{"data":8787,"content":8788,"nodeType":71},{},[8789,8795],{"data":8790,"content":8791,"nodeType":301},{},[8792],{"data":8793,"marks":8794,"value":300,"nodeType":79},{},[],{"data":8796,"content":8797,"nodeType":84},{},[8798],{"data":8799,"marks":8800,"value":308,"nodeType":79},{},[],{"metadata":8802,"sys":8805,"fields":8810},{"tags":8803,"concepts":8804},[],[],{"space":8806,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8808,"publishedVersion":59,"revision":22,"locale":27},{"sys":8807},{"type":12,"linkType":13,"id":14},{"sys":8809},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8811},{"url":324,"details":8812,"fileName":330,"contentType":331},{"size":326,"image":8813},{"width":328,"height":329},{"sys":8815,"fields":8818},{"id":8816,"createdAt":8817},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":8819,"slug":8820,"articleIntro":8819,"category":8821},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[8822],{"metadata":8823,"sys":8826,"fields":8833},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8829,"publishedVersion":279,"revision":59,"contentType":8831,"locale":27},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":20,"type":12,"linkType":21},{"sys":8832},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8834,"metaTitle":289,"metaDescription":290,"mainTitle":8835,"subtitle":309,"heroImage":8850,"ctaButton":332,"ctaLink":333},[288],{"data":8836,"content":8837,"nodeType":71},{},[8838,8844],{"data":8839,"content":8840,"nodeType":301},{},[8841],{"data":8842,"marks":8843,"value":300,"nodeType":79},{},[],{"data":8845,"content":8846,"nodeType":84},{},[8847],{"data":8848,"marks":8849,"value":308,"nodeType":79},{},[],{"metadata":8851,"sys":8854,"fields":8859},{"tags":8852,"concepts":8853},[],[],{"space":8855,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8857,"publishedVersion":59,"revision":22,"locale":27},{"sys":8856},{"type":12,"linkType":13,"id":14},{"sys":8858},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8860},{"url":324,"details":8861,"fileName":330,"contentType":331},{"size":326,"image":8862},{"width":328,"height":329},{"sys":8864,"fields":8867},{"id":8865,"createdAt":8866},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8868,"slug":8869,"articleIntro":8868,"category":8870},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8871],{"metadata":8872,"sys":8875,"fields":8882},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8878,"publishedVersion":279,"revision":59,"contentType":8880,"locale":27},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":20,"type":12,"linkType":21},{"sys":8881},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8883,"metaTitle":289,"metaDescription":290,"mainTitle":8884,"subtitle":309,"heroImage":8899,"ctaButton":332,"ctaLink":333},[288],{"data":8885,"content":8886,"nodeType":71},{},[8887,8893],{"data":8888,"content":8889,"nodeType":301},{},[8890],{"data":8891,"marks":8892,"value":300,"nodeType":79},{},[],{"data":8894,"content":8895,"nodeType":84},{},[8896],{"data":8897,"marks":8898,"value":308,"nodeType":79},{},[],{"metadata":8900,"sys":8903,"fields":8908},{"tags":8901,"concepts":8902},[],[],{"space":8904,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8906,"publishedVersion":59,"revision":22,"locale":27},{"sys":8905},{"type":12,"linkType":13,"id":14},{"sys":8907},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8909},{"url":324,"details":8910,"fileName":330,"contentType":331},{"size":326,"image":8911},{"width":328,"height":329},{"sys":8913,"fields":8916},{"id":8914,"createdAt":8915},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":8917,"slug":8918,"articleIntro":8917,"category":8919},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[8920],{"metadata":8921,"sys":8924,"fields":8931},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8927,"publishedVersion":279,"revision":59,"contentType":8929,"locale":27},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":20,"type":12,"linkType":21},{"sys":8930},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8932,"metaTitle":289,"metaDescription":290,"mainTitle":8933,"subtitle":309,"heroImage":8948,"ctaButton":332,"ctaLink":333},[288],{"data":8934,"content":8935,"nodeType":71},{},[8936,8942],{"data":8937,"content":8938,"nodeType":301},{},[8939],{"data":8940,"marks":8941,"value":300,"nodeType":79},{},[],{"data":8943,"content":8944,"nodeType":84},{},[8945],{"data":8946,"marks":8947,"value":308,"nodeType":79},{},[],{"metadata":8949,"sys":8952,"fields":8957},{"tags":8950,"concepts":8951},[],[],{"space":8953,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":8955,"publishedVersion":59,"revision":22,"locale":27},{"sys":8954},{"type":12,"linkType":13,"id":14},{"sys":8956},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":8958},{"url":324,"details":8959,"fileName":330,"contentType":331},{"size":326,"image":8960},{"width":328,"height":329},{"sys":8962,"fields":8965},{"id":8963,"createdAt":8964},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":8966,"slug":8967,"articleIntro":-1,"category":8968},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[8969],{"metadata":8970,"sys":8973,"fields":8980},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":8976,"publishedVersion":279,"revision":59,"contentType":8978,"locale":27},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":20,"type":12,"linkType":21},{"sys":8979},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":8981,"metaTitle":289,"metaDescription":290,"mainTitle":8982,"subtitle":309,"heroImage":8997,"ctaButton":332,"ctaLink":333},[288],{"data":8983,"content":8984,"nodeType":71},{},[8985,8991],{"data":8986,"content":8987,"nodeType":301},{},[8988],{"data":8989,"marks":8990,"value":300,"nodeType":79},{},[],{"data":8992,"content":8993,"nodeType":84},{},[8994],{"data":8995,"marks":8996,"value":308,"nodeType":79},{},[],{"metadata":8998,"sys":9001,"fields":9006},{"tags":8999,"concepts":9000},[],[],{"space":9002,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9004,"publishedVersion":59,"revision":22,"locale":27},{"sys":9003},{"type":12,"linkType":13,"id":14},{"sys":9005},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9007},{"url":324,"details":9008,"fileName":330,"contentType":331},{"size":326,"image":9009},{"width":328,"height":329},{"sys":9011,"fields":9014},{"id":9012,"createdAt":9013},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":9015,"slug":9016,"articleIntro":9015,"category":9017},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[9018],{"metadata":9019,"sys":9022,"fields":9029},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9025,"publishedVersion":279,"revision":59,"contentType":9027,"locale":27},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":20,"type":12,"linkType":21},{"sys":9028},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9030,"metaTitle":289,"metaDescription":290,"mainTitle":9031,"subtitle":309,"heroImage":9046,"ctaButton":332,"ctaLink":333},[288],{"data":9032,"content":9033,"nodeType":71},{},[9034,9040],{"data":9035,"content":9036,"nodeType":301},{},[9037],{"data":9038,"marks":9039,"value":300,"nodeType":79},{},[],{"data":9041,"content":9042,"nodeType":84},{},[9043],{"data":9044,"marks":9045,"value":308,"nodeType":79},{},[],{"metadata":9047,"sys":9050,"fields":9055},{"tags":9048,"concepts":9049},[],[],{"space":9051,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9053,"publishedVersion":59,"revision":22,"locale":27},{"sys":9052},{"type":12,"linkType":13,"id":14},{"sys":9054},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9056},{"url":324,"details":9057,"fileName":330,"contentType":331},{"size":326,"image":9058},{"width":328,"height":329},{"sys":9060,"fields":9063},{"id":9061,"createdAt":9062},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":9064,"slug":9065,"articleIntro":9064,"category":9066},"Compte 53 - Caisse","compte-53-caisse",[9067],{"metadata":9068,"sys":9071,"fields":9078},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9074,"publishedVersion":279,"revision":59,"contentType":9076,"locale":27},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":20,"type":12,"linkType":21},{"sys":9077},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9079,"metaTitle":289,"metaDescription":290,"mainTitle":9080,"subtitle":309,"heroImage":9095,"ctaButton":332,"ctaLink":333},[288],{"data":9081,"content":9082,"nodeType":71},{},[9083,9089],{"data":9084,"content":9085,"nodeType":301},{},[9086],{"data":9087,"marks":9088,"value":300,"nodeType":79},{},[],{"data":9090,"content":9091,"nodeType":84},{},[9092],{"data":9093,"marks":9094,"value":308,"nodeType":79},{},[],{"metadata":9096,"sys":9099,"fields":9104},{"tags":9097,"concepts":9098},[],[],{"space":9100,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9102,"publishedVersion":59,"revision":22,"locale":27},{"sys":9101},{"type":12,"linkType":13,"id":14},{"sys":9103},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9105},{"url":324,"details":9106,"fileName":330,"contentType":331},{"size":326,"image":9107},{"width":328,"height":329},{"sys":9109,"fields":9112},{"id":9110,"createdAt":9111},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":9113,"slug":9114,"articleIntro":-1,"category":9115},"Compte 704 - Travaux","compte-704---travaux",[9116],{"metadata":9117,"sys":9120,"fields":9127},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9123,"publishedVersion":279,"revision":59,"contentType":9125,"locale":27},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":20,"type":12,"linkType":21},{"sys":9126},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9128,"metaTitle":289,"metaDescription":290,"mainTitle":9129,"subtitle":309,"heroImage":9144,"ctaButton":332,"ctaLink":333},[288],{"data":9130,"content":9131,"nodeType":71},{},[9132,9138],{"data":9133,"content":9134,"nodeType":301},{},[9135],{"data":9136,"marks":9137,"value":300,"nodeType":79},{},[],{"data":9139,"content":9140,"nodeType":84},{},[9141],{"data":9142,"marks":9143,"value":308,"nodeType":79},{},[],{"metadata":9145,"sys":9148,"fields":9153},{"tags":9146,"concepts":9147},[],[],{"space":9149,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9151,"publishedVersion":59,"revision":22,"locale":27},{"sys":9150},{"type":12,"linkType":13,"id":14},{"sys":9152},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9154},{"url":324,"details":9155,"fileName":330,"contentType":331},{"size":326,"image":9156},{"width":328,"height":329},{"sys":9158,"fields":9161},{"id":9159,"createdAt":9160},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":9162,"slug":9163,"articleIntro":9162,"category":9164},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[9165],{"metadata":9166,"sys":9169,"fields":9176},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9172,"publishedVersion":279,"revision":59,"contentType":9174,"locale":27},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":20,"type":12,"linkType":21},{"sys":9175},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9177,"metaTitle":289,"metaDescription":290,"mainTitle":9178,"subtitle":309,"heroImage":9193,"ctaButton":332,"ctaLink":333},[288],{"data":9179,"content":9180,"nodeType":71},{},[9181,9187],{"data":9182,"content":9183,"nodeType":301},{},[9184],{"data":9185,"marks":9186,"value":300,"nodeType":79},{},[],{"data":9188,"content":9189,"nodeType":84},{},[9190],{"data":9191,"marks":9192,"value":308,"nodeType":79},{},[],{"metadata":9194,"sys":9197,"fields":9202},{"tags":9195,"concepts":9196},[],[],{"space":9198,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9200,"publishedVersion":59,"revision":22,"locale":27},{"sys":9199},{"type":12,"linkType":13,"id":14},{"sys":9201},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9203},{"url":324,"details":9204,"fileName":330,"contentType":331},{"size":326,"image":9205},{"width":328,"height":329},{"sys":9207,"fields":9210},{"id":9208,"createdAt":9209},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":9211,"slug":9212,"articleIntro":-1,"category":9213},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[9214],{"metadata":9215,"sys":9218,"fields":9225},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9221,"publishedVersion":279,"revision":59,"contentType":9223,"locale":27},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":20,"type":12,"linkType":21},{"sys":9224},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9226,"metaTitle":289,"metaDescription":290,"mainTitle":9227,"subtitle":309,"heroImage":9242,"ctaButton":332,"ctaLink":333},[288],{"data":9228,"content":9229,"nodeType":71},{},[9230,9236],{"data":9231,"content":9232,"nodeType":301},{},[9233],{"data":9234,"marks":9235,"value":300,"nodeType":79},{},[],{"data":9237,"content":9238,"nodeType":84},{},[9239],{"data":9240,"marks":9241,"value":308,"nodeType":79},{},[],{"metadata":9243,"sys":9246,"fields":9251},{"tags":9244,"concepts":9245},[],[],{"space":9247,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9249,"publishedVersion":59,"revision":22,"locale":27},{"sys":9248},{"type":12,"linkType":13,"id":14},{"sys":9250},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9252},{"url":324,"details":9253,"fileName":330,"contentType":331},{"size":326,"image":9254},{"width":328,"height":329},{"sys":9256,"fields":9259},{"id":9257,"createdAt":9258},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":9260,"slug":9261,"articleIntro":9260,"category":9262},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[9263],{"metadata":9264,"sys":9267,"fields":9274},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9270,"publishedVersion":279,"revision":59,"contentType":9272,"locale":27},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":20,"type":12,"linkType":21},{"sys":9273},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9275,"metaTitle":289,"metaDescription":290,"mainTitle":9276,"subtitle":309,"heroImage":9291,"ctaButton":332,"ctaLink":333},[288],{"data":9277,"content":9278,"nodeType":71},{},[9279,9285],{"data":9280,"content":9281,"nodeType":301},{},[9282],{"data":9283,"marks":9284,"value":300,"nodeType":79},{},[],{"data":9286,"content":9287,"nodeType":84},{},[9288],{"data":9289,"marks":9290,"value":308,"nodeType":79},{},[],{"metadata":9292,"sys":9295,"fields":9300},{"tags":9293,"concepts":9294},[],[],{"space":9296,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9298,"publishedVersion":59,"revision":22,"locale":27},{"sys":9297},{"type":12,"linkType":13,"id":14},{"sys":9299},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9301},{"url":324,"details":9302,"fileName":330,"contentType":331},{"size":326,"image":9303},{"width":328,"height":329},{"sys":9305,"fields":9308},{"id":9306,"createdAt":9307},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":9309,"slug":9310,"articleIntro":9309,"category":9311},"6358 - Autres droits","compte-6358-autres-droits",[9312],{"metadata":9313,"sys":9316,"fields":9323},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9319,"publishedVersion":279,"revision":59,"contentType":9321,"locale":27},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":20,"type":12,"linkType":21},{"sys":9322},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9324,"metaTitle":289,"metaDescription":290,"mainTitle":9325,"subtitle":309,"heroImage":9340,"ctaButton":332,"ctaLink":333},[288],{"data":9326,"content":9327,"nodeType":71},{},[9328,9334],{"data":9329,"content":9330,"nodeType":301},{},[9331],{"data":9332,"marks":9333,"value":300,"nodeType":79},{},[],{"data":9335,"content":9336,"nodeType":84},{},[9337],{"data":9338,"marks":9339,"value":308,"nodeType":79},{},[],{"metadata":9341,"sys":9344,"fields":9349},{"tags":9342,"concepts":9343},[],[],{"space":9345,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9347,"publishedVersion":59,"revision":22,"locale":27},{"sys":9346},{"type":12,"linkType":13,"id":14},{"sys":9348},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9350},{"url":324,"details":9351,"fileName":330,"contentType":331},{"size":326,"image":9352},{"width":328,"height":329},{"sys":9354,"fields":9357},{"id":9355,"createdAt":9356},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":9358,"slug":9359,"articleIntro":9358,"category":9360},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[9361],{"metadata":9362,"sys":9365,"fields":9372},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9368,"publishedVersion":279,"revision":59,"contentType":9370,"locale":27},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":20,"type":12,"linkType":21},{"sys":9371},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9373,"metaTitle":289,"metaDescription":290,"mainTitle":9374,"subtitle":309,"heroImage":9389,"ctaButton":332,"ctaLink":333},[288],{"data":9375,"content":9376,"nodeType":71},{},[9377,9383],{"data":9378,"content":9379,"nodeType":301},{},[9380],{"data":9381,"marks":9382,"value":300,"nodeType":79},{},[],{"data":9384,"content":9385,"nodeType":84},{},[9386],{"data":9387,"marks":9388,"value":308,"nodeType":79},{},[],{"metadata":9390,"sys":9393,"fields":9398},{"tags":9391,"concepts":9392},[],[],{"space":9394,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9396,"publishedVersion":59,"revision":22,"locale":27},{"sys":9395},{"type":12,"linkType":13,"id":14},{"sys":9397},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9399},{"url":324,"details":9400,"fileName":330,"contentType":331},{"size":326,"image":9401},{"width":328,"height":329},{"sys":9403,"fields":9406},{"id":9404,"createdAt":9405},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":9407,"slug":9408,"articleIntro":9407,"category":9409},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[9410],{"metadata":9411,"sys":9414,"fields":9421},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9417,"publishedVersion":279,"revision":59,"contentType":9419,"locale":27},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":20,"type":12,"linkType":21},{"sys":9420},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9422,"metaTitle":289,"metaDescription":290,"mainTitle":9423,"subtitle":309,"heroImage":9438,"ctaButton":332,"ctaLink":333},[288],{"data":9424,"content":9425,"nodeType":71},{},[9426,9432],{"data":9427,"content":9428,"nodeType":301},{},[9429],{"data":9430,"marks":9431,"value":300,"nodeType":79},{},[],{"data":9433,"content":9434,"nodeType":84},{},[9435],{"data":9436,"marks":9437,"value":308,"nodeType":79},{},[],{"metadata":9439,"sys":9442,"fields":9447},{"tags":9440,"concepts":9441},[],[],{"space":9443,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9445,"publishedVersion":59,"revision":22,"locale":27},{"sys":9444},{"type":12,"linkType":13,"id":14},{"sys":9446},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9448},{"url":324,"details":9449,"fileName":330,"contentType":331},{"size":326,"image":9450},{"width":328,"height":329},{"sys":9452,"fields":9455},{"id":9453,"createdAt":9454},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":9456,"slug":9457,"articleIntro":9456,"category":9458},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[9459],{"metadata":9460,"sys":9463,"fields":9470},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9466,"publishedVersion":279,"revision":59,"contentType":9468,"locale":27},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":20,"type":12,"linkType":21},{"sys":9469},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9471,"metaTitle":289,"metaDescription":290,"mainTitle":9472,"subtitle":309,"heroImage":9487,"ctaButton":332,"ctaLink":333},[288],{"data":9473,"content":9474,"nodeType":71},{},[9475,9481],{"data":9476,"content":9477,"nodeType":301},{},[9478],{"data":9479,"marks":9480,"value":300,"nodeType":79},{},[],{"data":9482,"content":9483,"nodeType":84},{},[9484],{"data":9485,"marks":9486,"value":308,"nodeType":79},{},[],{"metadata":9488,"sys":9491,"fields":9496},{"tags":9489,"concepts":9490},[],[],{"space":9492,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9494,"publishedVersion":59,"revision":22,"locale":27},{"sys":9493},{"type":12,"linkType":13,"id":14},{"sys":9495},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9497},{"url":324,"details":9498,"fileName":330,"contentType":331},{"size":326,"image":9499},{"width":328,"height":329},{"sys":9501,"fields":9503},{"id":9502,"createdAt":5143},"IZVxgFtKjx89x5I04Z8oh",{"title":9504,"slug":9505,"articleIntro":9504,"category":9506},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[9507],{"metadata":9508,"sys":9511,"fields":9518},{"tags":9509,"concepts":9510},[],[],{"space":9512,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9514,"publishedVersion":279,"revision":59,"contentType":9516,"locale":27},{"sys":9513},{"type":12,"linkType":13,"id":14},{"sys":9515},{"id":20,"type":12,"linkType":21},{"sys":9517},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9519,"metaTitle":289,"metaDescription":290,"mainTitle":9520,"subtitle":309,"heroImage":9535,"ctaButton":332,"ctaLink":333},[288],{"data":9521,"content":9522,"nodeType":71},{},[9523,9529],{"data":9524,"content":9525,"nodeType":301},{},[9526],{"data":9527,"marks":9528,"value":300,"nodeType":79},{},[],{"data":9530,"content":9531,"nodeType":84},{},[9532],{"data":9533,"marks":9534,"value":308,"nodeType":79},{},[],{"metadata":9536,"sys":9539,"fields":9544},{"tags":9537,"concepts":9538},[],[],{"space":9540,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9542,"publishedVersion":59,"revision":22,"locale":27},{"sys":9541},{"type":12,"linkType":13,"id":14},{"sys":9543},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9545},{"url":324,"details":9546,"fileName":330,"contentType":331},{"size":326,"image":9547},{"width":328,"height":329},{"sys":9549,"fields":9552},{"id":9550,"createdAt":9551},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":9553,"slug":9554,"articleIntro":9553,"category":9555},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[9556],{"metadata":9557,"sys":9560,"fields":9567},{"tags":9558,"concepts":9559},[],[],{"space":9561,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9563,"publishedVersion":279,"revision":59,"contentType":9565,"locale":27},{"sys":9562},{"type":12,"linkType":13,"id":14},{"sys":9564},{"id":20,"type":12,"linkType":21},{"sys":9566},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9568,"metaTitle":289,"metaDescription":290,"mainTitle":9569,"subtitle":309,"heroImage":9584,"ctaButton":332,"ctaLink":333},[288],{"data":9570,"content":9571,"nodeType":71},{},[9572,9578],{"data":9573,"content":9574,"nodeType":301},{},[9575],{"data":9576,"marks":9577,"value":300,"nodeType":79},{},[],{"data":9579,"content":9580,"nodeType":84},{},[9581],{"data":9582,"marks":9583,"value":308,"nodeType":79},{},[],{"metadata":9585,"sys":9588,"fields":9593},{"tags":9586,"concepts":9587},[],[],{"space":9589,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9591,"publishedVersion":59,"revision":22,"locale":27},{"sys":9590},{"type":12,"linkType":13,"id":14},{"sys":9592},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9594},{"url":324,"details":9595,"fileName":330,"contentType":331},{"size":326,"image":9596},{"width":328,"height":329},{"sys":9598,"fields":9601},{"id":9599,"createdAt":9600},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":9602,"slug":9603,"articleIntro":9602,"category":9604},"Compte 2184 - Mobilier","compte-2184-mobilier",[9605],{"metadata":9606,"sys":9609,"fields":9616},{"tags":9607,"concepts":9608},[],[],{"space":9610,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9612,"publishedVersion":279,"revision":59,"contentType":9614,"locale":27},{"sys":9611},{"type":12,"linkType":13,"id":14},{"sys":9613},{"id":20,"type":12,"linkType":21},{"sys":9615},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9617,"metaTitle":289,"metaDescription":290,"mainTitle":9618,"subtitle":309,"heroImage":9633,"ctaButton":332,"ctaLink":333},[288],{"data":9619,"content":9620,"nodeType":71},{},[9621,9627],{"data":9622,"content":9623,"nodeType":301},{},[9624],{"data":9625,"marks":9626,"value":300,"nodeType":79},{},[],{"data":9628,"content":9629,"nodeType":84},{},[9630],{"data":9631,"marks":9632,"value":308,"nodeType":79},{},[],{"metadata":9634,"sys":9637,"fields":9642},{"tags":9635,"concepts":9636},[],[],{"space":9638,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9640,"publishedVersion":59,"revision":22,"locale":27},{"sys":9639},{"type":12,"linkType":13,"id":14},{"sys":9641},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9643},{"url":324,"details":9644,"fileName":330,"contentType":331},{"size":326,"image":9645},{"width":328,"height":329},{"sys":9647,"fields":9650},{"id":9648,"createdAt":9649},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":9651,"slug":9652,"articleIntro":-1,"category":9653},"Compte 777 - Quote-part de subventions d'investissement virée au compte de résultat","compte-777-quote-part-de-subventions-d-investissement-viree-au-compte-de-resultat",[9654],{"metadata":9655,"sys":9658,"fields":9665},{"tags":9656,"concepts":9657},[],[],{"space":9659,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9661,"publishedVersion":279,"revision":59,"contentType":9663,"locale":27},{"sys":9660},{"type":12,"linkType":13,"id":14},{"sys":9662},{"id":20,"type":12,"linkType":21},{"sys":9664},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9666,"metaTitle":289,"metaDescription":290,"mainTitle":9667,"subtitle":309,"heroImage":9682,"ctaButton":332,"ctaLink":333},[288],{"data":9668,"content":9669,"nodeType":71},{},[9670,9676],{"data":9671,"content":9672,"nodeType":301},{},[9673],{"data":9674,"marks":9675,"value":300,"nodeType":79},{},[],{"data":9677,"content":9678,"nodeType":84},{},[9679],{"data":9680,"marks":9681,"value":308,"nodeType":79},{},[],{"metadata":9683,"sys":9686,"fields":9691},{"tags":9684,"concepts":9685},[],[],{"space":9687,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9689,"publishedVersion":59,"revision":22,"locale":27},{"sys":9688},{"type":12,"linkType":13,"id":14},{"sys":9690},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9692},{"url":324,"details":9693,"fileName":330,"contentType":331},{"size":326,"image":9694},{"width":328,"height":329},{"sys":9696,"fields":9699},{"id":9697,"createdAt":9698},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9700,"slug":9701,"articleIntro":9700,"category":9702},"751 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-751-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[9703],{"metadata":9704,"sys":9707,"fields":9714},{"tags":9705,"concepts":9706},[],[],{"space":9708,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9710,"publishedVersion":279,"revision":59,"contentType":9712,"locale":27},{"sys":9709},{"type":12,"linkType":13,"id":14},{"sys":9711},{"id":20,"type":12,"linkType":21},{"sys":9713},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9715,"metaTitle":289,"metaDescription":290,"mainTitle":9716,"subtitle":309,"heroImage":9731,"ctaButton":332,"ctaLink":333},[288],{"data":9717,"content":9718,"nodeType":71},{},[9719,9725],{"data":9720,"content":9721,"nodeType":301},{},[9722],{"data":9723,"marks":9724,"value":300,"nodeType":79},{},[],{"data":9726,"content":9727,"nodeType":84},{},[9728],{"data":9729,"marks":9730,"value":308,"nodeType":79},{},[],{"metadata":9732,"sys":9735,"fields":9740},{"tags":9733,"concepts":9734},[],[],{"space":9736,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9738,"publishedVersion":59,"revision":22,"locale":27},{"sys":9737},{"type":12,"linkType":13,"id":14},{"sys":9739},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9741},{"url":324,"details":9742,"fileName":330,"contentType":331},{"size":326,"image":9743},{"width":328,"height":329},{"sys":9745,"fields":9748},{"id":9746,"createdAt":9747},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":9749,"slug":9750,"articleIntro":9749,"category":9751},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[9752],{"metadata":9753,"sys":9756,"fields":9763},{"tags":9754,"concepts":9755},[],[],{"space":9757,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9759,"publishedVersion":279,"revision":59,"contentType":9761,"locale":27},{"sys":9758},{"type":12,"linkType":13,"id":14},{"sys":9760},{"id":20,"type":12,"linkType":21},{"sys":9762},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9764,"metaTitle":289,"metaDescription":290,"mainTitle":9765,"subtitle":309,"heroImage":9780,"ctaButton":332,"ctaLink":333},[288],{"data":9766,"content":9767,"nodeType":71},{},[9768,9774],{"data":9769,"content":9770,"nodeType":301},{},[9771],{"data":9772,"marks":9773,"value":300,"nodeType":79},{},[],{"data":9775,"content":9776,"nodeType":84},{},[9777],{"data":9778,"marks":9779,"value":308,"nodeType":79},{},[],{"metadata":9781,"sys":9784,"fields":9789},{"tags":9782,"concepts":9783},[],[],{"space":9785,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9787,"publishedVersion":59,"revision":22,"locale":27},{"sys":9786},{"type":12,"linkType":13,"id":14},{"sys":9788},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9790},{"url":324,"details":9791,"fileName":330,"contentType":331},{"size":326,"image":9792},{"width":328,"height":329},{"sys":9794,"fields":9797},{"id":9795,"createdAt":9796},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":9798,"slug":9799,"articleIntro":-1,"category":9800},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[9801],{"metadata":9802,"sys":9805,"fields":9812},{"tags":9803,"concepts":9804},[],[],{"space":9806,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9808,"publishedVersion":279,"revision":59,"contentType":9810,"locale":27},{"sys":9807},{"type":12,"linkType":13,"id":14},{"sys":9809},{"id":20,"type":12,"linkType":21},{"sys":9811},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9813,"metaTitle":289,"metaDescription":290,"mainTitle":9814,"subtitle":309,"heroImage":9829,"ctaButton":332,"ctaLink":333},[288],{"data":9815,"content":9816,"nodeType":71},{},[9817,9823],{"data":9818,"content":9819,"nodeType":301},{},[9820],{"data":9821,"marks":9822,"value":300,"nodeType":79},{},[],{"data":9824,"content":9825,"nodeType":84},{},[9826],{"data":9827,"marks":9828,"value":308,"nodeType":79},{},[],{"metadata":9830,"sys":9833,"fields":9838},{"tags":9831,"concepts":9832},[],[],{"space":9834,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9836,"publishedVersion":59,"revision":22,"locale":27},{"sys":9835},{"type":12,"linkType":13,"id":14},{"sys":9837},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9839},{"url":324,"details":9840,"fileName":330,"contentType":331},{"size":326,"image":9841},{"width":328,"height":329},{"sys":9843,"fields":9846},{"id":9844,"createdAt":9845},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":9847,"slug":9848,"articleIntro":9847,"category":9849},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[9850],{"metadata":9851,"sys":9854,"fields":9861},{"tags":9852,"concepts":9853},[],[],{"space":9855,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9857,"publishedVersion":279,"revision":59,"contentType":9859,"locale":27},{"sys":9856},{"type":12,"linkType":13,"id":14},{"sys":9858},{"id":20,"type":12,"linkType":21},{"sys":9860},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9862,"metaTitle":289,"metaDescription":290,"mainTitle":9863,"subtitle":309,"heroImage":9878,"ctaButton":332,"ctaLink":333},[288],{"data":9864,"content":9865,"nodeType":71},{},[9866,9872],{"data":9867,"content":9868,"nodeType":301},{},[9869],{"data":9870,"marks":9871,"value":300,"nodeType":79},{},[],{"data":9873,"content":9874,"nodeType":84},{},[9875],{"data":9876,"marks":9877,"value":308,"nodeType":79},{},[],{"metadata":9879,"sys":9882,"fields":9887},{"tags":9880,"concepts":9881},[],[],{"space":9883,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9885,"publishedVersion":59,"revision":22,"locale":27},{"sys":9884},{"type":12,"linkType":13,"id":14},{"sys":9886},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9888},{"url":324,"details":9889,"fileName":330,"contentType":331},{"size":326,"image":9890},{"width":328,"height":329},{"sys":9892,"fields":9895},{"id":9893,"createdAt":9894},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":9896,"slug":9897,"articleIntro":9896,"category":9898},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[9899],{"metadata":9900,"sys":9903,"fields":9910},{"tags":9901,"concepts":9902},[],[],{"space":9904,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9906,"publishedVersion":279,"revision":59,"contentType":9908,"locale":27},{"sys":9905},{"type":12,"linkType":13,"id":14},{"sys":9907},{"id":20,"type":12,"linkType":21},{"sys":9909},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9911,"metaTitle":289,"metaDescription":290,"mainTitle":9912,"subtitle":309,"heroImage":9927,"ctaButton":332,"ctaLink":333},[288],{"data":9913,"content":9914,"nodeType":71},{},[9915,9921],{"data":9916,"content":9917,"nodeType":301},{},[9918],{"data":9919,"marks":9920,"value":300,"nodeType":79},{},[],{"data":9922,"content":9923,"nodeType":84},{},[9924],{"data":9925,"marks":9926,"value":308,"nodeType":79},{},[],{"metadata":9928,"sys":9931,"fields":9936},{"tags":9929,"concepts":9930},[],[],{"space":9932,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9934,"publishedVersion":59,"revision":22,"locale":27},{"sys":9933},{"type":12,"linkType":13,"id":14},{"sys":9935},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9937},{"url":324,"details":9938,"fileName":330,"contentType":331},{"size":326,"image":9939},{"width":328,"height":329},{"sys":9941,"fields":9944},{"id":9942,"createdAt":9943},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":9945,"slug":9946,"articleIntro":9945,"category":9947},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[9948],{"metadata":9949,"sys":9952,"fields":9959},{"tags":9950,"concepts":9951},[],[],{"space":9953,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":9955,"publishedVersion":279,"revision":59,"contentType":9957,"locale":27},{"sys":9954},{"type":12,"linkType":13,"id":14},{"sys":9956},{"id":20,"type":12,"linkType":21},{"sys":9958},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":9960,"metaTitle":289,"metaDescription":290,"mainTitle":9961,"subtitle":309,"heroImage":9976,"ctaButton":332,"ctaLink":333},[288],{"data":9962,"content":9963,"nodeType":71},{},[9964,9970],{"data":9965,"content":9966,"nodeType":301},{},[9967],{"data":9968,"marks":9969,"value":300,"nodeType":79},{},[],{"data":9971,"content":9972,"nodeType":84},{},[9973],{"data":9974,"marks":9975,"value":308,"nodeType":79},{},[],{"metadata":9977,"sys":9980,"fields":9985},{"tags":9978,"concepts":9979},[],[],{"space":9981,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":9983,"publishedVersion":59,"revision":22,"locale":27},{"sys":9982},{"type":12,"linkType":13,"id":14},{"sys":9984},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":9986},{"url":324,"details":9987,"fileName":330,"contentType":331},{"size":326,"image":9988},{"width":328,"height":329},{"sys":9990,"fields":9993},{"id":9991,"createdAt":9992},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":9994,"slug":9995,"articleIntro":9994,"category":9996},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[9997],{"metadata":9998,"sys":10001,"fields":10008},{"tags":9999,"concepts":10000},[],[],{"space":10002,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10004,"publishedVersion":279,"revision":59,"contentType":10006,"locale":27},{"sys":10003},{"type":12,"linkType":13,"id":14},{"sys":10005},{"id":20,"type":12,"linkType":21},{"sys":10007},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10009,"metaTitle":289,"metaDescription":290,"mainTitle":10010,"subtitle":309,"heroImage":10025,"ctaButton":332,"ctaLink":333},[288],{"data":10011,"content":10012,"nodeType":71},{},[10013,10019],{"data":10014,"content":10015,"nodeType":301},{},[10016],{"data":10017,"marks":10018,"value":300,"nodeType":79},{},[],{"data":10020,"content":10021,"nodeType":84},{},[10022],{"data":10023,"marks":10024,"value":308,"nodeType":79},{},[],{"metadata":10026,"sys":10029,"fields":10034},{"tags":10027,"concepts":10028},[],[],{"space":10030,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10032,"publishedVersion":59,"revision":22,"locale":27},{"sys":10031},{"type":12,"linkType":13,"id":14},{"sys":10033},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10035},{"url":324,"details":10036,"fileName":330,"contentType":331},{"size":326,"image":10037},{"width":328,"height":329},{"sys":10039,"fields":10042},{"id":10040,"createdAt":10041},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":10043,"slug":10044,"articleIntro":10043,"category":10045},"Compte 271 - Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille","compte-271-titres-immobilises-autres-que-les-titres-immobilises-de-l-activite-de-portefeuille",[10046],{"metadata":10047,"sys":10050,"fields":10057},{"tags":10048,"concepts":10049},[],[],{"space":10051,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10053,"publishedVersion":279,"revision":59,"contentType":10055,"locale":27},{"sys":10052},{"type":12,"linkType":13,"id":14},{"sys":10054},{"id":20,"type":12,"linkType":21},{"sys":10056},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10058,"metaTitle":289,"metaDescription":290,"mainTitle":10059,"subtitle":309,"heroImage":10074,"ctaButton":332,"ctaLink":333},[288],{"data":10060,"content":10061,"nodeType":71},{},[10062,10068],{"data":10063,"content":10064,"nodeType":301},{},[10065],{"data":10066,"marks":10067,"value":300,"nodeType":79},{},[],{"data":10069,"content":10070,"nodeType":84},{},[10071],{"data":10072,"marks":10073,"value":308,"nodeType":79},{},[],{"metadata":10075,"sys":10078,"fields":10083},{"tags":10076,"concepts":10077},[],[],{"space":10079,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10081,"publishedVersion":59,"revision":22,"locale":27},{"sys":10080},{"type":12,"linkType":13,"id":14},{"sys":10082},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10084},{"url":324,"details":10085,"fileName":330,"contentType":331},{"size":326,"image":10086},{"width":328,"height":329},{"sys":10088,"fields":10091},{"id":10089,"createdAt":10090},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":10092,"slug":10093,"articleIntro":10092,"category":10094},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[10095],{"metadata":10096,"sys":10099,"fields":10106},{"tags":10097,"concepts":10098},[],[],{"space":10100,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10102,"publishedVersion":279,"revision":59,"contentType":10104,"locale":27},{"sys":10101},{"type":12,"linkType":13,"id":14},{"sys":10103},{"id":20,"type":12,"linkType":21},{"sys":10105},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10107,"metaTitle":289,"metaDescription":290,"mainTitle":10108,"subtitle":309,"heroImage":10123,"ctaButton":332,"ctaLink":333},[288],{"data":10109,"content":10110,"nodeType":71},{},[10111,10117],{"data":10112,"content":10113,"nodeType":301},{},[10114],{"data":10115,"marks":10116,"value":300,"nodeType":79},{},[],{"data":10118,"content":10119,"nodeType":84},{},[10120],{"data":10121,"marks":10122,"value":308,"nodeType":79},{},[],{"metadata":10124,"sys":10127,"fields":10132},{"tags":10125,"concepts":10126},[],[],{"space":10128,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10130,"publishedVersion":59,"revision":22,"locale":27},{"sys":10129},{"type":12,"linkType":13,"id":14},{"sys":10131},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10133},{"url":324,"details":10134,"fileName":330,"contentType":331},{"size":326,"image":10135},{"width":328,"height":329},{"sys":10137,"fields":10140},{"id":10138,"createdAt":10139},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":10141,"slug":10142,"articleIntro":10141,"category":10143},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[10144],{"metadata":10145,"sys":10148,"fields":10155},{"tags":10146,"concepts":10147},[],[],{"space":10149,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10151,"publishedVersion":279,"revision":59,"contentType":10153,"locale":27},{"sys":10150},{"type":12,"linkType":13,"id":14},{"sys":10152},{"id":20,"type":12,"linkType":21},{"sys":10154},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10156,"metaTitle":289,"metaDescription":290,"mainTitle":10157,"subtitle":309,"heroImage":10172,"ctaButton":332,"ctaLink":333},[288],{"data":10158,"content":10159,"nodeType":71},{},[10160,10166],{"data":10161,"content":10162,"nodeType":301},{},[10163],{"data":10164,"marks":10165,"value":300,"nodeType":79},{},[],{"data":10167,"content":10168,"nodeType":84},{},[10169],{"data":10170,"marks":10171,"value":308,"nodeType":79},{},[],{"metadata":10173,"sys":10176,"fields":10181},{"tags":10174,"concepts":10175},[],[],{"space":10177,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10179,"publishedVersion":59,"revision":22,"locale":27},{"sys":10178},{"type":12,"linkType":13,"id":14},{"sys":10180},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10182},{"url":324,"details":10183,"fileName":330,"contentType":331},{"size":326,"image":10184},{"width":328,"height":329},{"sys":10186,"fields":10189},{"id":10187,"createdAt":10188},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":10190,"slug":10191,"articleIntro":10190,"category":10192},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[10193],{"metadata":10194,"sys":10197,"fields":10204},{"tags":10195,"concepts":10196},[],[],{"space":10198,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10200,"publishedVersion":279,"revision":59,"contentType":10202,"locale":27},{"sys":10199},{"type":12,"linkType":13,"id":14},{"sys":10201},{"id":20,"type":12,"linkType":21},{"sys":10203},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10205,"metaTitle":289,"metaDescription":290,"mainTitle":10206,"subtitle":309,"heroImage":10221,"ctaButton":332,"ctaLink":333},[288],{"data":10207,"content":10208,"nodeType":71},{},[10209,10215],{"data":10210,"content":10211,"nodeType":301},{},[10212],{"data":10213,"marks":10214,"value":300,"nodeType":79},{},[],{"data":10216,"content":10217,"nodeType":84},{},[10218],{"data":10219,"marks":10220,"value":308,"nodeType":79},{},[],{"metadata":10222,"sys":10225,"fields":10230},{"tags":10223,"concepts":10224},[],[],{"space":10226,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10228,"publishedVersion":59,"revision":22,"locale":27},{"sys":10227},{"type":12,"linkType":13,"id":14},{"sys":10229},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10231},{"url":324,"details":10232,"fileName":330,"contentType":331},{"size":326,"image":10233},{"width":328,"height":329},{"sys":10235,"fields":10238},{"id":10236,"createdAt":10237},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":10239,"slug":10240,"articleIntro":10239,"category":10241},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[10242],{"metadata":10243,"sys":10246,"fields":10253},{"tags":10244,"concepts":10245},[],[],{"space":10247,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10249,"publishedVersion":279,"revision":59,"contentType":10251,"locale":27},{"sys":10248},{"type":12,"linkType":13,"id":14},{"sys":10250},{"id":20,"type":12,"linkType":21},{"sys":10252},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10254,"metaTitle":289,"metaDescription":290,"mainTitle":10255,"subtitle":309,"heroImage":10270,"ctaButton":332,"ctaLink":333},[288],{"data":10256,"content":10257,"nodeType":71},{},[10258,10264],{"data":10259,"content":10260,"nodeType":301},{},[10261],{"data":10262,"marks":10263,"value":300,"nodeType":79},{},[],{"data":10265,"content":10266,"nodeType":84},{},[10267],{"data":10268,"marks":10269,"value":308,"nodeType":79},{},[],{"metadata":10271,"sys":10274,"fields":10279},{"tags":10272,"concepts":10273},[],[],{"space":10275,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10277,"publishedVersion":59,"revision":22,"locale":27},{"sys":10276},{"type":12,"linkType":13,"id":14},{"sys":10278},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10280},{"url":324,"details":10281,"fileName":330,"contentType":331},{"size":326,"image":10282},{"width":328,"height":329},{"sys":10284,"fields":10287},{"id":10285,"createdAt":10286},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":10288,"slug":10289,"articleIntro":10288,"category":10290},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[10291],{"metadata":10292,"sys":10295,"fields":10302},{"tags":10293,"concepts":10294},[],[],{"space":10296,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10298,"publishedVersion":279,"revision":59,"contentType":10300,"locale":27},{"sys":10297},{"type":12,"linkType":13,"id":14},{"sys":10299},{"id":20,"type":12,"linkType":21},{"sys":10301},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10303,"metaTitle":289,"metaDescription":290,"mainTitle":10304,"subtitle":309,"heroImage":10319,"ctaButton":332,"ctaLink":333},[288],{"data":10305,"content":10306,"nodeType":71},{},[10307,10313],{"data":10308,"content":10309,"nodeType":301},{},[10310],{"data":10311,"marks":10312,"value":300,"nodeType":79},{},[],{"data":10314,"content":10315,"nodeType":84},{},[10316],{"data":10317,"marks":10318,"value":308,"nodeType":79},{},[],{"metadata":10320,"sys":10323,"fields":10328},{"tags":10321,"concepts":10322},[],[],{"space":10324,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10326,"publishedVersion":59,"revision":22,"locale":27},{"sys":10325},{"type":12,"linkType":13,"id":14},{"sys":10327},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10329},{"url":324,"details":10330,"fileName":330,"contentType":331},{"size":326,"image":10331},{"width":328,"height":329},{"sys":10333,"fields":10336},{"id":10334,"createdAt":10335},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":10337,"slug":10338,"articleIntro":10339,"category":10340},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[10341],{"metadata":10342,"sys":10345,"fields":10352},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10348,"publishedVersion":279,"revision":59,"contentType":10350,"locale":27},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":20,"type":12,"linkType":21},{"sys":10351},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10353,"metaTitle":289,"metaDescription":290,"mainTitle":10354,"subtitle":309,"heroImage":10369,"ctaButton":332,"ctaLink":333},[288],{"data":10355,"content":10356,"nodeType":71},{},[10357,10363],{"data":10358,"content":10359,"nodeType":301},{},[10360],{"data":10361,"marks":10362,"value":300,"nodeType":79},{},[],{"data":10364,"content":10365,"nodeType":84},{},[10366],{"data":10367,"marks":10368,"value":308,"nodeType":79},{},[],{"metadata":10370,"sys":10373,"fields":10378},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10376,"publishedVersion":59,"revision":22,"locale":27},{"sys":10375},{"type":12,"linkType":13,"id":14},{"sys":10377},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10379},{"url":324,"details":10380,"fileName":330,"contentType":331},{"size":326,"image":10381},{"width":328,"height":329},{"sys":10383,"fields":10386},{"id":10384,"createdAt":10385},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":10387,"slug":10388,"articleIntro":10387,"category":10389},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[10390],{"metadata":10391,"sys":10394,"fields":10401},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10397,"publishedVersion":279,"revision":59,"contentType":10399,"locale":27},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":20,"type":12,"linkType":21},{"sys":10400},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10402,"metaTitle":289,"metaDescription":290,"mainTitle":10403,"subtitle":309,"heroImage":10418,"ctaButton":332,"ctaLink":333},[288],{"data":10404,"content":10405,"nodeType":71},{},[10406,10412],{"data":10407,"content":10408,"nodeType":301},{},[10409],{"data":10410,"marks":10411,"value":300,"nodeType":79},{},[],{"data":10413,"content":10414,"nodeType":84},{},[10415],{"data":10416,"marks":10417,"value":308,"nodeType":79},{},[],{"metadata":10419,"sys":10422,"fields":10427},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10425,"publishedVersion":59,"revision":22,"locale":27},{"sys":10424},{"type":12,"linkType":13,"id":14},{"sys":10426},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10428},{"url":324,"details":10429,"fileName":330,"contentType":331},{"size":326,"image":10430},{"width":328,"height":329},{"sys":10432,"fields":10435},{"id":10433,"createdAt":10434},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":10436,"slug":10437,"articleIntro":10436,"category":10438},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[10439],{"metadata":10440,"sys":10443,"fields":10450},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10446,"publishedVersion":279,"revision":59,"contentType":10448,"locale":27},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":20,"type":12,"linkType":21},{"sys":10449},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10451,"metaTitle":289,"metaDescription":290,"mainTitle":10452,"subtitle":309,"heroImage":10467,"ctaButton":332,"ctaLink":333},[288],{"data":10453,"content":10454,"nodeType":71},{},[10455,10461],{"data":10456,"content":10457,"nodeType":301},{},[10458],{"data":10459,"marks":10460,"value":300,"nodeType":79},{},[],{"data":10462,"content":10463,"nodeType":84},{},[10464],{"data":10465,"marks":10466,"value":308,"nodeType":79},{},[],{"metadata":10468,"sys":10471,"fields":10476},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10474,"publishedVersion":59,"revision":22,"locale":27},{"sys":10473},{"type":12,"linkType":13,"id":14},{"sys":10475},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10477},{"url":324,"details":10478,"fileName":330,"contentType":331},{"size":326,"image":10479},{"width":328,"height":329},{"sys":10481,"fields":10484},{"id":10482,"createdAt":10483},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":10485,"slug":10486,"articleIntro":10485,"category":10487},"36 - (compte à ouvrir, le cas échéant, sous l'intitulé \"Stocks provenant d'immobilisations\")","compte-36-compte-a-ouvrir-le-cas-echeant-sous-l-intitule-stocks-provenant-d-immobilisations",[10488],{"metadata":10489,"sys":10492,"fields":10499},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10495,"publishedVersion":279,"revision":59,"contentType":10497,"locale":27},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":20,"type":12,"linkType":21},{"sys":10498},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10500,"metaTitle":289,"metaDescription":290,"mainTitle":10501,"subtitle":309,"heroImage":10516,"ctaButton":332,"ctaLink":333},[288],{"data":10502,"content":10503,"nodeType":71},{},[10504,10510],{"data":10505,"content":10506,"nodeType":301},{},[10507],{"data":10508,"marks":10509,"value":300,"nodeType":79},{},[],{"data":10511,"content":10512,"nodeType":84},{},[10513],{"data":10514,"marks":10515,"value":308,"nodeType":79},{},[],{"metadata":10517,"sys":10520,"fields":10525},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10523,"publishedVersion":59,"revision":22,"locale":27},{"sys":10522},{"type":12,"linkType":13,"id":14},{"sys":10524},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10526},{"url":324,"details":10527,"fileName":330,"contentType":331},{"size":326,"image":10528},{"width":328,"height":329},{"sys":10530,"fields":10533},{"id":10531,"createdAt":10532},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":10534,"slug":10535,"articleIntro":-1,"category":10536},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[10537],{"metadata":10538,"sys":10541,"fields":10548},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10544,"publishedVersion":279,"revision":59,"contentType":10546,"locale":27},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":20,"type":12,"linkType":21},{"sys":10547},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10549,"metaTitle":289,"metaDescription":290,"mainTitle":10550,"subtitle":309,"heroImage":10565,"ctaButton":332,"ctaLink":333},[288],{"data":10551,"content":10552,"nodeType":71},{},[10553,10559],{"data":10554,"content":10555,"nodeType":301},{},[10556],{"data":10557,"marks":10558,"value":300,"nodeType":79},{},[],{"data":10560,"content":10561,"nodeType":84},{},[10562],{"data":10563,"marks":10564,"value":308,"nodeType":79},{},[],{"metadata":10566,"sys":10569,"fields":10574},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10572,"publishedVersion":59,"revision":22,"locale":27},{"sys":10571},{"type":12,"linkType":13,"id":14},{"sys":10573},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10575},{"url":324,"details":10576,"fileName":330,"contentType":331},{"size":326,"image":10577},{"width":328,"height":329},{"sys":10579,"fields":10582},{"id":10580,"createdAt":10581},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":10583,"slug":10584,"articleIntro":10583,"category":10585},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[10586],{"metadata":10587,"sys":10590,"fields":10597},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10593,"publishedVersion":279,"revision":59,"contentType":10595,"locale":27},{"sys":10592},{"type":12,"linkType":13,"id":14},{"sys":10594},{"id":20,"type":12,"linkType":21},{"sys":10596},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10598,"metaTitle":289,"metaDescription":290,"mainTitle":10599,"subtitle":309,"heroImage":10614,"ctaButton":332,"ctaLink":333},[288],{"data":10600,"content":10601,"nodeType":71},{},[10602,10608],{"data":10603,"content":10604,"nodeType":301},{},[10605],{"data":10606,"marks":10607,"value":300,"nodeType":79},{},[],{"data":10609,"content":10610,"nodeType":84},{},[10611],{"data":10612,"marks":10613,"value":308,"nodeType":79},{},[],{"metadata":10615,"sys":10618,"fields":10623},{"tags":10616,"concepts":10617},[],[],{"space":10619,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10621,"publishedVersion":59,"revision":22,"locale":27},{"sys":10620},{"type":12,"linkType":13,"id":14},{"sys":10622},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10624},{"url":324,"details":10625,"fileName":330,"contentType":331},{"size":326,"image":10626},{"width":328,"height":329},{"sys":10628,"fields":10631},{"id":10629,"createdAt":10630},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":10632,"slug":10633,"articleIntro":10632,"category":10634},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[10635],{"metadata":10636,"sys":10639,"fields":10646},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10642,"publishedVersion":279,"revision":59,"contentType":10644,"locale":27},{"sys":10641},{"type":12,"linkType":13,"id":14},{"sys":10643},{"id":20,"type":12,"linkType":21},{"sys":10645},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10647,"metaTitle":289,"metaDescription":290,"mainTitle":10648,"subtitle":309,"heroImage":10663,"ctaButton":332,"ctaLink":333},[288],{"data":10649,"content":10650,"nodeType":71},{},[10651,10657],{"data":10652,"content":10653,"nodeType":301},{},[10654],{"data":10655,"marks":10656,"value":300,"nodeType":79},{},[],{"data":10658,"content":10659,"nodeType":84},{},[10660],{"data":10661,"marks":10662,"value":308,"nodeType":79},{},[],{"metadata":10664,"sys":10667,"fields":10672},{"tags":10665,"concepts":10666},[],[],{"space":10668,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10670,"publishedVersion":59,"revision":22,"locale":27},{"sys":10669},{"type":12,"linkType":13,"id":14},{"sys":10671},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10673},{"url":324,"details":10674,"fileName":330,"contentType":331},{"size":326,"image":10675},{"width":328,"height":329},{"sys":10677,"fields":10680},{"id":10678,"createdAt":10679},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":10681,"slug":10682,"articleIntro":10681,"category":10683},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[10684],{"metadata":10685,"sys":10688,"fields":10695},{"tags":10686,"concepts":10687},[],[],{"space":10689,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10691,"publishedVersion":279,"revision":59,"contentType":10693,"locale":27},{"sys":10690},{"type":12,"linkType":13,"id":14},{"sys":10692},{"id":20,"type":12,"linkType":21},{"sys":10694},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10696,"metaTitle":289,"metaDescription":290,"mainTitle":10697,"subtitle":309,"heroImage":10712,"ctaButton":332,"ctaLink":333},[288],{"data":10698,"content":10699,"nodeType":71},{},[10700,10706],{"data":10701,"content":10702,"nodeType":301},{},[10703],{"data":10704,"marks":10705,"value":300,"nodeType":79},{},[],{"data":10707,"content":10708,"nodeType":84},{},[10709],{"data":10710,"marks":10711,"value":308,"nodeType":79},{},[],{"metadata":10713,"sys":10716,"fields":10721},{"tags":10714,"concepts":10715},[],[],{"space":10717,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10719,"publishedVersion":59,"revision":22,"locale":27},{"sys":10718},{"type":12,"linkType":13,"id":14},{"sys":10720},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10722},{"url":324,"details":10723,"fileName":330,"contentType":331},{"size":326,"image":10724},{"width":328,"height":329},{"sys":10726,"fields":10729},{"id":10727,"createdAt":10728},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":10730,"slug":10731,"articleIntro":10730,"category":10732},"Compte 451 - Groupe","compte-451-groupe",[10733],{"metadata":10734,"sys":10737,"fields":10744},{"tags":10735,"concepts":10736},[],[],{"space":10738,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10740,"publishedVersion":279,"revision":59,"contentType":10742,"locale":27},{"sys":10739},{"type":12,"linkType":13,"id":14},{"sys":10741},{"id":20,"type":12,"linkType":21},{"sys":10743},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10745,"metaTitle":289,"metaDescription":290,"mainTitle":10746,"subtitle":309,"heroImage":10761,"ctaButton":332,"ctaLink":333},[288],{"data":10747,"content":10748,"nodeType":71},{},[10749,10755],{"data":10750,"content":10751,"nodeType":301},{},[10752],{"data":10753,"marks":10754,"value":300,"nodeType":79},{},[],{"data":10756,"content":10757,"nodeType":84},{},[10758],{"data":10759,"marks":10760,"value":308,"nodeType":79},{},[],{"metadata":10762,"sys":10765,"fields":10770},{"tags":10763,"concepts":10764},[],[],{"space":10766,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10768,"publishedVersion":59,"revision":22,"locale":27},{"sys":10767},{"type":12,"linkType":13,"id":14},{"sys":10769},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10771},{"url":324,"details":10772,"fileName":330,"contentType":331},{"size":326,"image":10773},{"width":328,"height":329},{"sys":10775,"fields":10778},{"id":10776,"createdAt":10777},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":10779,"slug":10780,"articleIntro":-1,"category":10781},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[10782],{"metadata":10783,"sys":10786,"fields":10793},{"tags":10784,"concepts":10785},[],[],{"space":10787,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10789,"publishedVersion":279,"revision":59,"contentType":10791,"locale":27},{"sys":10788},{"type":12,"linkType":13,"id":14},{"sys":10790},{"id":20,"type":12,"linkType":21},{"sys":10792},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10794,"metaTitle":289,"metaDescription":290,"mainTitle":10795,"subtitle":309,"heroImage":10810,"ctaButton":332,"ctaLink":333},[288],{"data":10796,"content":10797,"nodeType":71},{},[10798,10804],{"data":10799,"content":10800,"nodeType":301},{},[10801],{"data":10802,"marks":10803,"value":300,"nodeType":79},{},[],{"data":10805,"content":10806,"nodeType":84},{},[10807],{"data":10808,"marks":10809,"value":308,"nodeType":79},{},[],{"metadata":10811,"sys":10814,"fields":10819},{"tags":10812,"concepts":10813},[],[],{"space":10815,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10817,"publishedVersion":59,"revision":22,"locale":27},{"sys":10816},{"type":12,"linkType":13,"id":14},{"sys":10818},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10820},{"url":324,"details":10821,"fileName":330,"contentType":331},{"size":326,"image":10822},{"width":328,"height":329},{"sys":10824,"fields":10827},{"id":10825,"createdAt":10826},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":10828,"slug":10829,"articleIntro":10828,"category":10830},"2961 - Titres de participation","compte-2961-titres-de-participation",[10831],{"metadata":10832,"sys":10835,"fields":10842},{"tags":10833,"concepts":10834},[],[],{"space":10836,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10838,"publishedVersion":279,"revision":59,"contentType":10840,"locale":27},{"sys":10837},{"type":12,"linkType":13,"id":14},{"sys":10839},{"id":20,"type":12,"linkType":21},{"sys":10841},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10843,"metaTitle":289,"metaDescription":290,"mainTitle":10844,"subtitle":309,"heroImage":10859,"ctaButton":332,"ctaLink":333},[288],{"data":10845,"content":10846,"nodeType":71},{},[10847,10853],{"data":10848,"content":10849,"nodeType":301},{},[10850],{"data":10851,"marks":10852,"value":300,"nodeType":79},{},[],{"data":10854,"content":10855,"nodeType":84},{},[10856],{"data":10857,"marks":10858,"value":308,"nodeType":79},{},[],{"metadata":10860,"sys":10863,"fields":10868},{"tags":10861,"concepts":10862},[],[],{"space":10864,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10866,"publishedVersion":59,"revision":22,"locale":27},{"sys":10865},{"type":12,"linkType":13,"id":14},{"sys":10867},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10869},{"url":324,"details":10870,"fileName":330,"contentType":331},{"size":326,"image":10871},{"width":328,"height":329},{"sys":10873,"fields":10876},{"id":10874,"createdAt":10875},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":10877,"slug":10878,"articleIntro":-1,"category":10879},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[10880],{"metadata":10881,"sys":10884,"fields":10891},{"tags":10882,"concepts":10883},[],[],{"space":10885,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10887,"publishedVersion":279,"revision":59,"contentType":10889,"locale":27},{"sys":10886},{"type":12,"linkType":13,"id":14},{"sys":10888},{"id":20,"type":12,"linkType":21},{"sys":10890},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10892,"metaTitle":289,"metaDescription":290,"mainTitle":10893,"subtitle":309,"heroImage":10908,"ctaButton":332,"ctaLink":333},[288],{"data":10894,"content":10895,"nodeType":71},{},[10896,10902],{"data":10897,"content":10898,"nodeType":301},{},[10899],{"data":10900,"marks":10901,"value":300,"nodeType":79},{},[],{"data":10903,"content":10904,"nodeType":84},{},[10905],{"data":10906,"marks":10907,"value":308,"nodeType":79},{},[],{"metadata":10909,"sys":10912,"fields":10917},{"tags":10910,"concepts":10911},[],[],{"space":10913,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10915,"publishedVersion":59,"revision":22,"locale":27},{"sys":10914},{"type":12,"linkType":13,"id":14},{"sys":10916},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10918},{"url":324,"details":10919,"fileName":330,"contentType":331},{"size":326,"image":10920},{"width":328,"height":329},{"sys":10922,"fields":10925},{"id":10923,"createdAt":10924},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":10926,"slug":10927,"articleIntro":10926,"category":10928},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[10929],{"metadata":10930,"sys":10933,"fields":10940},{"tags":10931,"concepts":10932},[],[],{"space":10934,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10936,"publishedVersion":279,"revision":59,"contentType":10938,"locale":27},{"sys":10935},{"type":12,"linkType":13,"id":14},{"sys":10937},{"id":20,"type":12,"linkType":21},{"sys":10939},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10941,"metaTitle":289,"metaDescription":290,"mainTitle":10942,"subtitle":309,"heroImage":10957,"ctaButton":332,"ctaLink":333},[288],{"data":10943,"content":10944,"nodeType":71},{},[10945,10951],{"data":10946,"content":10947,"nodeType":301},{},[10948],{"data":10949,"marks":10950,"value":300,"nodeType":79},{},[],{"data":10952,"content":10953,"nodeType":84},{},[10954],{"data":10955,"marks":10956,"value":308,"nodeType":79},{},[],{"metadata":10958,"sys":10961,"fields":10966},{"tags":10959,"concepts":10960},[],[],{"space":10962,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":10964,"publishedVersion":59,"revision":22,"locale":27},{"sys":10963},{"type":12,"linkType":13,"id":14},{"sys":10965},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":10967},{"url":324,"details":10968,"fileName":330,"contentType":331},{"size":326,"image":10969},{"width":328,"height":329},{"sys":10971,"fields":10974},{"id":10972,"createdAt":10973},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":10975,"slug":10976,"articleIntro":10977,"category":10978},"Comment comptabiliser des amendes et pénalités ?","comment-comptabiliser-des-amendes-et-penalites","La comptabilisation des amendes et pénalités en entreprise peut prêter à confusion, notamment sur le choix du compte comptable approprié, leur traitement fiscal ou encore selon la personne concernée : le salarié ou le dirigeant. Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[10979],{"metadata":10980,"sys":10983,"fields":10990},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":10986,"publishedVersion":279,"revision":59,"contentType":10988,"locale":27},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":20,"type":12,"linkType":21},{"sys":10989},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":10991,"metaTitle":289,"metaDescription":290,"mainTitle":10992,"subtitle":309,"heroImage":11007,"ctaButton":332,"ctaLink":333},[288],{"data":10993,"content":10994,"nodeType":71},{},[10995,11001],{"data":10996,"content":10997,"nodeType":301},{},[10998],{"data":10999,"marks":11000,"value":300,"nodeType":79},{},[],{"data":11002,"content":11003,"nodeType":84},{},[11004],{"data":11005,"marks":11006,"value":308,"nodeType":79},{},[],{"metadata":11008,"sys":11011,"fields":11016},{"tags":11009,"concepts":11010},[],[],{"space":11012,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11014,"publishedVersion":59,"revision":22,"locale":27},{"sys":11013},{"type":12,"linkType":13,"id":14},{"sys":11015},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11017},{"url":324,"details":11018,"fileName":330,"contentType":331},{"size":326,"image":11019},{"width":328,"height":329},{"sys":11021,"fields":11024},{"id":11022,"createdAt":11023},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":11025,"slug":11026,"articleIntro":11025,"category":11027},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[11028],{"metadata":11029,"sys":11032,"fields":11039},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11035,"publishedVersion":279,"revision":59,"contentType":11037,"locale":27},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":20,"type":12,"linkType":21},{"sys":11038},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11040,"metaTitle":289,"metaDescription":290,"mainTitle":11041,"subtitle":309,"heroImage":11056,"ctaButton":332,"ctaLink":333},[288],{"data":11042,"content":11043,"nodeType":71},{},[11044,11050],{"data":11045,"content":11046,"nodeType":301},{},[11047],{"data":11048,"marks":11049,"value":300,"nodeType":79},{},[],{"data":11051,"content":11052,"nodeType":84},{},[11053],{"data":11054,"marks":11055,"value":308,"nodeType":79},{},[],{"metadata":11057,"sys":11060,"fields":11065},{"tags":11058,"concepts":11059},[],[],{"space":11061,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11063,"publishedVersion":59,"revision":22,"locale":27},{"sys":11062},{"type":12,"linkType":13,"id":14},{"sys":11064},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11066},{"url":324,"details":11067,"fileName":330,"contentType":331},{"size":326,"image":11068},{"width":328,"height":329},{"sys":11070,"fields":11073},{"id":11071,"createdAt":11072},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":11074,"slug":11075,"articleIntro":-1,"category":11076},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[11077],{"metadata":11078,"sys":11081,"fields":11088},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11084,"publishedVersion":279,"revision":59,"contentType":11086,"locale":27},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":20,"type":12,"linkType":21},{"sys":11087},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11089,"metaTitle":289,"metaDescription":290,"mainTitle":11090,"subtitle":309,"heroImage":11105,"ctaButton":332,"ctaLink":333},[288],{"data":11091,"content":11092,"nodeType":71},{},[11093,11099],{"data":11094,"content":11095,"nodeType":301},{},[11096],{"data":11097,"marks":11098,"value":300,"nodeType":79},{},[],{"data":11100,"content":11101,"nodeType":84},{},[11102],{"data":11103,"marks":11104,"value":308,"nodeType":79},{},[],{"metadata":11106,"sys":11109,"fields":11114},{"tags":11107,"concepts":11108},[],[],{"space":11110,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11112,"publishedVersion":59,"revision":22,"locale":27},{"sys":11111},{"type":12,"linkType":13,"id":14},{"sys":11113},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11115},{"url":324,"details":11116,"fileName":330,"contentType":331},{"size":326,"image":11117},{"width":328,"height":329},{"sys":11119,"fields":11122},{"id":11120,"createdAt":11121},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":11123,"slug":11124,"articleIntro":11123,"category":11125},"331 - Produits en cours","compte-331-produits-en-cours",[11126],{"metadata":11127,"sys":11130,"fields":11137},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11133,"publishedVersion":279,"revision":59,"contentType":11135,"locale":27},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":20,"type":12,"linkType":21},{"sys":11136},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11138,"metaTitle":289,"metaDescription":290,"mainTitle":11139,"subtitle":309,"heroImage":11154,"ctaButton":332,"ctaLink":333},[288],{"data":11140,"content":11141,"nodeType":71},{},[11142,11148],{"data":11143,"content":11144,"nodeType":301},{},[11145],{"data":11146,"marks":11147,"value":300,"nodeType":79},{},[],{"data":11149,"content":11150,"nodeType":84},{},[11151],{"data":11152,"marks":11153,"value":308,"nodeType":79},{},[],{"metadata":11155,"sys":11158,"fields":11163},{"tags":11156,"concepts":11157},[],[],{"space":11159,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11161,"publishedVersion":59,"revision":22,"locale":27},{"sys":11160},{"type":12,"linkType":13,"id":14},{"sys":11162},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11164},{"url":324,"details":11165,"fileName":330,"contentType":331},{"size":326,"image":11166},{"width":328,"height":329},{"sys":11168,"fields":11171},{"id":11169,"createdAt":11170},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":11172,"slug":11173,"articleIntro":11172,"category":11174},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[11175],{"metadata":11176,"sys":11179,"fields":11186},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11182,"publishedVersion":279,"revision":59,"contentType":11184,"locale":27},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":20,"type":12,"linkType":21},{"sys":11185},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11187,"metaTitle":289,"metaDescription":290,"mainTitle":11188,"subtitle":309,"heroImage":11203,"ctaButton":332,"ctaLink":333},[288],{"data":11189,"content":11190,"nodeType":71},{},[11191,11197],{"data":11192,"content":11193,"nodeType":301},{},[11194],{"data":11195,"marks":11196,"value":300,"nodeType":79},{},[],{"data":11198,"content":11199,"nodeType":84},{},[11200],{"data":11201,"marks":11202,"value":308,"nodeType":79},{},[],{"metadata":11204,"sys":11207,"fields":11212},{"tags":11205,"concepts":11206},[],[],{"space":11208,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11210,"publishedVersion":59,"revision":22,"locale":27},{"sys":11209},{"type":12,"linkType":13,"id":14},{"sys":11211},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11213},{"url":324,"details":11214,"fileName":330,"contentType":331},{"size":326,"image":11215},{"width":328,"height":329},{"sys":11217,"fields":11220},{"id":11218,"createdAt":11219},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":11221,"slug":11222,"articleIntro":11221,"category":11223},"Compte 205 - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[11224],{"metadata":11225,"sys":11228,"fields":11235},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11231,"publishedVersion":279,"revision":59,"contentType":11233,"locale":27},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":20,"type":12,"linkType":21},{"sys":11234},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11236,"metaTitle":289,"metaDescription":290,"mainTitle":11237,"subtitle":309,"heroImage":11252,"ctaButton":332,"ctaLink":333},[288],{"data":11238,"content":11239,"nodeType":71},{},[11240,11246],{"data":11241,"content":11242,"nodeType":301},{},[11243],{"data":11244,"marks":11245,"value":300,"nodeType":79},{},[],{"data":11247,"content":11248,"nodeType":84},{},[11249],{"data":11250,"marks":11251,"value":308,"nodeType":79},{},[],{"metadata":11253,"sys":11256,"fields":11261},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11259,"publishedVersion":59,"revision":22,"locale":27},{"sys":11258},{"type":12,"linkType":13,"id":14},{"sys":11260},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11262},{"url":324,"details":11263,"fileName":330,"contentType":331},{"size":326,"image":11264},{"width":328,"height":329},{"sys":11266,"fields":11269},{"id":11267,"createdAt":11268},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":11270,"slug":11271,"articleIntro":11270,"category":11272},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[11273],{"metadata":11274,"sys":11277,"fields":11284},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11280,"publishedVersion":279,"revision":59,"contentType":11282,"locale":27},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":20,"type":12,"linkType":21},{"sys":11283},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11285,"metaTitle":289,"metaDescription":290,"mainTitle":11286,"subtitle":309,"heroImage":11301,"ctaButton":332,"ctaLink":333},[288],{"data":11287,"content":11288,"nodeType":71},{},[11289,11295],{"data":11290,"content":11291,"nodeType":301},{},[11292],{"data":11293,"marks":11294,"value":300,"nodeType":79},{},[],{"data":11296,"content":11297,"nodeType":84},{},[11298],{"data":11299,"marks":11300,"value":308,"nodeType":79},{},[],{"metadata":11302,"sys":11305,"fields":11310},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11308,"publishedVersion":59,"revision":22,"locale":27},{"sys":11307},{"type":12,"linkType":13,"id":14},{"sys":11309},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11311},{"url":324,"details":11312,"fileName":330,"contentType":331},{"size":326,"image":11313},{"width":328,"height":329},{"sys":11315,"fields":11318},{"id":11316,"createdAt":11317},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":11319,"slug":11320,"articleIntro":11321,"category":11322},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[11323],{"metadata":11324,"sys":11327,"fields":11334},{"tags":11325,"concepts":11326},[],[],{"space":11328,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11330,"publishedVersion":279,"revision":59,"contentType":11332,"locale":27},{"sys":11329},{"type":12,"linkType":13,"id":14},{"sys":11331},{"id":20,"type":12,"linkType":21},{"sys":11333},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11335,"metaTitle":289,"metaDescription":290,"mainTitle":11336,"subtitle":309,"heroImage":11351,"ctaButton":332,"ctaLink":333},[288],{"data":11337,"content":11338,"nodeType":71},{},[11339,11345],{"data":11340,"content":11341,"nodeType":301},{},[11342],{"data":11343,"marks":11344,"value":300,"nodeType":79},{},[],{"data":11346,"content":11347,"nodeType":84},{},[11348],{"data":11349,"marks":11350,"value":308,"nodeType":79},{},[],{"metadata":11352,"sys":11355,"fields":11360},{"tags":11353,"concepts":11354},[],[],{"space":11356,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11358,"publishedVersion":59,"revision":22,"locale":27},{"sys":11357},{"type":12,"linkType":13,"id":14},{"sys":11359},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11361},{"url":324,"details":11362,"fileName":330,"contentType":331},{"size":326,"image":11363},{"width":328,"height":329},{"sys":11365,"fields":11368},{"id":11366,"createdAt":11367},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":11369,"slug":11370,"articleIntro":-1,"category":11371},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[11372],{"metadata":11373,"sys":11376,"fields":11383},{"tags":11374,"concepts":11375},[],[],{"space":11377,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11379,"publishedVersion":279,"revision":59,"contentType":11381,"locale":27},{"sys":11378},{"type":12,"linkType":13,"id":14},{"sys":11380},{"id":20,"type":12,"linkType":21},{"sys":11382},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11384,"metaTitle":289,"metaDescription":290,"mainTitle":11385,"subtitle":309,"heroImage":11400,"ctaButton":332,"ctaLink":333},[288],{"data":11386,"content":11387,"nodeType":71},{},[11388,11394],{"data":11389,"content":11390,"nodeType":301},{},[11391],{"data":11392,"marks":11393,"value":300,"nodeType":79},{},[],{"data":11395,"content":11396,"nodeType":84},{},[11397],{"data":11398,"marks":11399,"value":308,"nodeType":79},{},[],{"metadata":11401,"sys":11404,"fields":11409},{"tags":11402,"concepts":11403},[],[],{"space":11405,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11407,"publishedVersion":59,"revision":22,"locale":27},{"sys":11406},{"type":12,"linkType":13,"id":14},{"sys":11408},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11410},{"url":324,"details":11411,"fileName":330,"contentType":331},{"size":326,"image":11412},{"width":328,"height":329},{"sys":11414,"fields":11417},{"id":11415,"createdAt":11416},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":11418,"slug":11419,"articleIntro":11418,"category":11420},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[11421],{"metadata":11422,"sys":11425,"fields":11432},{"tags":11423,"concepts":11424},[],[],{"space":11426,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11428,"publishedVersion":279,"revision":59,"contentType":11430,"locale":27},{"sys":11427},{"type":12,"linkType":13,"id":14},{"sys":11429},{"id":20,"type":12,"linkType":21},{"sys":11431},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11433,"metaTitle":289,"metaDescription":290,"mainTitle":11434,"subtitle":309,"heroImage":11449,"ctaButton":332,"ctaLink":333},[288],{"data":11435,"content":11436,"nodeType":71},{},[11437,11443],{"data":11438,"content":11439,"nodeType":301},{},[11440],{"data":11441,"marks":11442,"value":300,"nodeType":79},{},[],{"data":11444,"content":11445,"nodeType":84},{},[11446],{"data":11447,"marks":11448,"value":308,"nodeType":79},{},[],{"metadata":11450,"sys":11453,"fields":11458},{"tags":11451,"concepts":11452},[],[],{"space":11454,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11456,"publishedVersion":59,"revision":22,"locale":27},{"sys":11455},{"type":12,"linkType":13,"id":14},{"sys":11457},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11459},{"url":324,"details":11460,"fileName":330,"contentType":331},{"size":326,"image":11461},{"width":328,"height":329},{"sys":11463,"fields":11466},{"id":11464,"createdAt":11465},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11467,"slug":11468,"articleIntro":11467,"category":11469},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11470],{"metadata":11471,"sys":11474,"fields":11481},{"tags":11472,"concepts":11473},[],[],{"space":11475,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11477,"publishedVersion":279,"revision":59,"contentType":11479,"locale":27},{"sys":11476},{"type":12,"linkType":13,"id":14},{"sys":11478},{"id":20,"type":12,"linkType":21},{"sys":11480},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11482,"metaTitle":289,"metaDescription":290,"mainTitle":11483,"subtitle":309,"heroImage":11498,"ctaButton":332,"ctaLink":333},[288],{"data":11484,"content":11485,"nodeType":71},{},[11486,11492],{"data":11487,"content":11488,"nodeType":301},{},[11489],{"data":11490,"marks":11491,"value":300,"nodeType":79},{},[],{"data":11493,"content":11494,"nodeType":84},{},[11495],{"data":11496,"marks":11497,"value":308,"nodeType":79},{},[],{"metadata":11499,"sys":11502,"fields":11507},{"tags":11500,"concepts":11501},[],[],{"space":11503,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11505,"publishedVersion":59,"revision":22,"locale":27},{"sys":11504},{"type":12,"linkType":13,"id":14},{"sys":11506},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11508},{"url":324,"details":11509,"fileName":330,"contentType":331},{"size":326,"image":11510},{"width":328,"height":329},{"sys":11512,"fields":11515},{"id":11513,"createdAt":11514},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":11516,"slug":11517,"articleIntro":-1,"category":11518},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[11519],{"metadata":11520,"sys":11523,"fields":11530},{"tags":11521,"concepts":11522},[],[],{"space":11524,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11526,"publishedVersion":279,"revision":59,"contentType":11528,"locale":27},{"sys":11525},{"type":12,"linkType":13,"id":14},{"sys":11527},{"id":20,"type":12,"linkType":21},{"sys":11529},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11531,"metaTitle":289,"metaDescription":290,"mainTitle":11532,"subtitle":309,"heroImage":11547,"ctaButton":332,"ctaLink":333},[288],{"data":11533,"content":11534,"nodeType":71},{},[11535,11541],{"data":11536,"content":11537,"nodeType":301},{},[11538],{"data":11539,"marks":11540,"value":300,"nodeType":79},{},[],{"data":11542,"content":11543,"nodeType":84},{},[11544],{"data":11545,"marks":11546,"value":308,"nodeType":79},{},[],{"metadata":11548,"sys":11551,"fields":11556},{"tags":11549,"concepts":11550},[],[],{"space":11552,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11554,"publishedVersion":59,"revision":22,"locale":27},{"sys":11553},{"type":12,"linkType":13,"id":14},{"sys":11555},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11557},{"url":324,"details":11558,"fileName":330,"contentType":331},{"size":326,"image":11559},{"width":328,"height":329},{"sys":11561,"fields":11564},{"id":11562,"createdAt":11563},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":11565,"slug":11566,"articleIntro":11565,"category":11567},"2748 - Autres prêts","compte-2748-autres-prets",[11568],{"metadata":11569,"sys":11572,"fields":11579},{"tags":11570,"concepts":11571},[],[],{"space":11573,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11575,"publishedVersion":279,"revision":59,"contentType":11577,"locale":27},{"sys":11574},{"type":12,"linkType":13,"id":14},{"sys":11576},{"id":20,"type":12,"linkType":21},{"sys":11578},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11580,"metaTitle":289,"metaDescription":290,"mainTitle":11581,"subtitle":309,"heroImage":11596,"ctaButton":332,"ctaLink":333},[288],{"data":11582,"content":11583,"nodeType":71},{},[11584,11590],{"data":11585,"content":11586,"nodeType":301},{},[11587],{"data":11588,"marks":11589,"value":300,"nodeType":79},{},[],{"data":11591,"content":11592,"nodeType":84},{},[11593],{"data":11594,"marks":11595,"value":308,"nodeType":79},{},[],{"metadata":11597,"sys":11600,"fields":11605},{"tags":11598,"concepts":11599},[],[],{"space":11601,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11603,"publishedVersion":59,"revision":22,"locale":27},{"sys":11602},{"type":12,"linkType":13,"id":14},{"sys":11604},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11606},{"url":324,"details":11607,"fileName":330,"contentType":331},{"size":326,"image":11608},{"width":328,"height":329},{"sys":11610,"fields":11613},{"id":11611,"createdAt":11612},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":11614,"slug":11615,"articleIntro":11614,"category":11616},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[11617],{"metadata":11618,"sys":11621,"fields":11628},{"tags":11619,"concepts":11620},[],[],{"space":11622,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11624,"publishedVersion":279,"revision":59,"contentType":11626,"locale":27},{"sys":11623},{"type":12,"linkType":13,"id":14},{"sys":11625},{"id":20,"type":12,"linkType":21},{"sys":11627},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11629,"metaTitle":289,"metaDescription":290,"mainTitle":11630,"subtitle":309,"heroImage":11645,"ctaButton":332,"ctaLink":333},[288],{"data":11631,"content":11632,"nodeType":71},{},[11633,11639],{"data":11634,"content":11635,"nodeType":301},{},[11636],{"data":11637,"marks":11638,"value":300,"nodeType":79},{},[],{"data":11640,"content":11641,"nodeType":84},{},[11642],{"data":11643,"marks":11644,"value":308,"nodeType":79},{},[],{"metadata":11646,"sys":11649,"fields":11654},{"tags":11647,"concepts":11648},[],[],{"space":11650,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11652,"publishedVersion":59,"revision":22,"locale":27},{"sys":11651},{"type":12,"linkType":13,"id":14},{"sys":11653},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11655},{"url":324,"details":11656,"fileName":330,"contentType":331},{"size":326,"image":11657},{"width":328,"height":329},{"sys":11659,"fields":11662},{"id":11660,"createdAt":11661},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":11663,"slug":11664,"articleIntro":11663,"category":11665},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[11666],{"metadata":11667,"sys":11670,"fields":11677},{"tags":11668,"concepts":11669},[],[],{"space":11671,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11673,"publishedVersion":279,"revision":59,"contentType":11675,"locale":27},{"sys":11672},{"type":12,"linkType":13,"id":14},{"sys":11674},{"id":20,"type":12,"linkType":21},{"sys":11676},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11678,"metaTitle":289,"metaDescription":290,"mainTitle":11679,"subtitle":309,"heroImage":11694,"ctaButton":332,"ctaLink":333},[288],{"data":11680,"content":11681,"nodeType":71},{},[11682,11688],{"data":11683,"content":11684,"nodeType":301},{},[11685],{"data":11686,"marks":11687,"value":300,"nodeType":79},{},[],{"data":11689,"content":11690,"nodeType":84},{},[11691],{"data":11692,"marks":11693,"value":308,"nodeType":79},{},[],{"metadata":11695,"sys":11698,"fields":11703},{"tags":11696,"concepts":11697},[],[],{"space":11699,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11701,"publishedVersion":59,"revision":22,"locale":27},{"sys":11700},{"type":12,"linkType":13,"id":14},{"sys":11702},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11704},{"url":324,"details":11705,"fileName":330,"contentType":331},{"size":326,"image":11706},{"width":328,"height":329},{"sys":11708,"fields":11711},{"id":11709,"createdAt":11710},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":11712,"slug":11713,"articleIntro":11712,"category":11714},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[11715],{"metadata":11716,"sys":11719,"fields":11726},{"tags":11717,"concepts":11718},[],[],{"space":11720,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11722,"publishedVersion":279,"revision":59,"contentType":11724,"locale":27},{"sys":11721},{"type":12,"linkType":13,"id":14},{"sys":11723},{"id":20,"type":12,"linkType":21},{"sys":11725},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11727,"metaTitle":289,"metaDescription":290,"mainTitle":11728,"subtitle":309,"heroImage":11743,"ctaButton":332,"ctaLink":333},[288],{"data":11729,"content":11730,"nodeType":71},{},[11731,11737],{"data":11732,"content":11733,"nodeType":301},{},[11734],{"data":11735,"marks":11736,"value":300,"nodeType":79},{},[],{"data":11738,"content":11739,"nodeType":84},{},[11740],{"data":11741,"marks":11742,"value":308,"nodeType":79},{},[],{"metadata":11744,"sys":11747,"fields":11752},{"tags":11745,"concepts":11746},[],[],{"space":11748,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11750,"publishedVersion":59,"revision":22,"locale":27},{"sys":11749},{"type":12,"linkType":13,"id":14},{"sys":11751},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11753},{"url":324,"details":11754,"fileName":330,"contentType":331},{"size":326,"image":11755},{"width":328,"height":329},{"sys":11757,"fields":11760},{"id":11758,"createdAt":11759},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":11761,"slug":11762,"articleIntro":11761,"category":11763},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[11764],{"metadata":11765,"sys":11768,"fields":11775},{"tags":11766,"concepts":11767},[],[],{"space":11769,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11771,"publishedVersion":279,"revision":59,"contentType":11773,"locale":27},{"sys":11770},{"type":12,"linkType":13,"id":14},{"sys":11772},{"id":20,"type":12,"linkType":21},{"sys":11774},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11776,"metaTitle":289,"metaDescription":290,"mainTitle":11777,"subtitle":309,"heroImage":11792,"ctaButton":332,"ctaLink":333},[288],{"data":11778,"content":11779,"nodeType":71},{},[11780,11786],{"data":11781,"content":11782,"nodeType":301},{},[11783],{"data":11784,"marks":11785,"value":300,"nodeType":79},{},[],{"data":11787,"content":11788,"nodeType":84},{},[11789],{"data":11790,"marks":11791,"value":308,"nodeType":79},{},[],{"metadata":11793,"sys":11796,"fields":11801},{"tags":11794,"concepts":11795},[],[],{"space":11797,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11799,"publishedVersion":59,"revision":22,"locale":27},{"sys":11798},{"type":12,"linkType":13,"id":14},{"sys":11800},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11802},{"url":324,"details":11803,"fileName":330,"contentType":331},{"size":326,"image":11804},{"width":328,"height":329},{"sys":11806,"fields":11809},{"id":11807,"createdAt":11808},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":11810,"slug":11811,"articleIntro":11810,"category":11812},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[11813],{"metadata":11814,"sys":11817,"fields":11824},{"tags":11815,"concepts":11816},[],[],{"space":11818,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11820,"publishedVersion":279,"revision":59,"contentType":11822,"locale":27},{"sys":11819},{"type":12,"linkType":13,"id":14},{"sys":11821},{"id":20,"type":12,"linkType":21},{"sys":11823},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11825,"metaTitle":289,"metaDescription":290,"mainTitle":11826,"subtitle":309,"heroImage":11841,"ctaButton":332,"ctaLink":333},[288],{"data":11827,"content":11828,"nodeType":71},{},[11829,11835],{"data":11830,"content":11831,"nodeType":301},{},[11832],{"data":11833,"marks":11834,"value":300,"nodeType":79},{},[],{"data":11836,"content":11837,"nodeType":84},{},[11838],{"data":11839,"marks":11840,"value":308,"nodeType":79},{},[],{"metadata":11842,"sys":11845,"fields":11850},{"tags":11843,"concepts":11844},[],[],{"space":11846,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11848,"publishedVersion":59,"revision":22,"locale":27},{"sys":11847},{"type":12,"linkType":13,"id":14},{"sys":11849},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11851},{"url":324,"details":11852,"fileName":330,"contentType":331},{"size":326,"image":11853},{"width":328,"height":329},{"sys":11855,"fields":11858},{"id":11856,"createdAt":11857},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":11859,"slug":11860,"articleIntro":11859,"category":11861},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[11862],{"metadata":11863,"sys":11866,"fields":11873},{"tags":11864,"concepts":11865},[],[],{"space":11867,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11869,"publishedVersion":279,"revision":59,"contentType":11871,"locale":27},{"sys":11868},{"type":12,"linkType":13,"id":14},{"sys":11870},{"id":20,"type":12,"linkType":21},{"sys":11872},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11874,"metaTitle":289,"metaDescription":290,"mainTitle":11875,"subtitle":309,"heroImage":11890,"ctaButton":332,"ctaLink":333},[288],{"data":11876,"content":11877,"nodeType":71},{},[11878,11884],{"data":11879,"content":11880,"nodeType":301},{},[11881],{"data":11882,"marks":11883,"value":300,"nodeType":79},{},[],{"data":11885,"content":11886,"nodeType":84},{},[11887],{"data":11888,"marks":11889,"value":308,"nodeType":79},{},[],{"metadata":11891,"sys":11894,"fields":11899},{"tags":11892,"concepts":11893},[],[],{"space":11895,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11897,"publishedVersion":59,"revision":22,"locale":27},{"sys":11896},{"type":12,"linkType":13,"id":14},{"sys":11898},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11900},{"url":324,"details":11901,"fileName":330,"contentType":331},{"size":326,"image":11902},{"width":328,"height":329},{"sys":11904,"fields":11907},{"id":11905,"createdAt":11906},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":11908,"slug":11909,"articleIntro":11908,"category":11910},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[11911],{"metadata":11912,"sys":11915,"fields":11922},{"tags":11913,"concepts":11914},[],[],{"space":11916,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11918,"publishedVersion":279,"revision":59,"contentType":11920,"locale":27},{"sys":11917},{"type":12,"linkType":13,"id":14},{"sys":11919},{"id":20,"type":12,"linkType":21},{"sys":11921},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11923,"metaTitle":289,"metaDescription":290,"mainTitle":11924,"subtitle":309,"heroImage":11939,"ctaButton":332,"ctaLink":333},[288],{"data":11925,"content":11926,"nodeType":71},{},[11927,11933],{"data":11928,"content":11929,"nodeType":301},{},[11930],{"data":11931,"marks":11932,"value":300,"nodeType":79},{},[],{"data":11934,"content":11935,"nodeType":84},{},[11936],{"data":11937,"marks":11938,"value":308,"nodeType":79},{},[],{"metadata":11940,"sys":11943,"fields":11948},{"tags":11941,"concepts":11942},[],[],{"space":11944,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11946,"publishedVersion":59,"revision":22,"locale":27},{"sys":11945},{"type":12,"linkType":13,"id":14},{"sys":11947},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11949},{"url":324,"details":11950,"fileName":330,"contentType":331},{"size":326,"image":11951},{"width":328,"height":329},{"sys":11953,"fields":11956},{"id":11954,"createdAt":11955},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":11957,"slug":11958,"articleIntro":11957,"category":11959},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[11960],{"metadata":11961,"sys":11964,"fields":11971},{"tags":11962,"concepts":11963},[],[],{"space":11965,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":11967,"publishedVersion":279,"revision":59,"contentType":11969,"locale":27},{"sys":11966},{"type":12,"linkType":13,"id":14},{"sys":11968},{"id":20,"type":12,"linkType":21},{"sys":11970},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":11972,"metaTitle":289,"metaDescription":290,"mainTitle":11973,"subtitle":309,"heroImage":11988,"ctaButton":332,"ctaLink":333},[288],{"data":11974,"content":11975,"nodeType":71},{},[11976,11982],{"data":11977,"content":11978,"nodeType":301},{},[11979],{"data":11980,"marks":11981,"value":300,"nodeType":79},{},[],{"data":11983,"content":11984,"nodeType":84},{},[11985],{"data":11986,"marks":11987,"value":308,"nodeType":79},{},[],{"metadata":11989,"sys":11992,"fields":11997},{"tags":11990,"concepts":11991},[],[],{"space":11993,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":11995,"publishedVersion":59,"revision":22,"locale":27},{"sys":11994},{"type":12,"linkType":13,"id":14},{"sys":11996},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":11998},{"url":324,"details":11999,"fileName":330,"contentType":331},{"size":326,"image":12000},{"width":328,"height":329},{"sys":12002,"fields":12005},{"id":12003,"createdAt":12004},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":12006,"slug":12007,"articleIntro":-1,"category":12008},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[12009],{"metadata":12010,"sys":12013,"fields":12020},{"tags":12011,"concepts":12012},[],[],{"space":12014,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12016,"publishedVersion":279,"revision":59,"contentType":12018,"locale":27},{"sys":12015},{"type":12,"linkType":13,"id":14},{"sys":12017},{"id":20,"type":12,"linkType":21},{"sys":12019},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12021,"metaTitle":289,"metaDescription":290,"mainTitle":12022,"subtitle":309,"heroImage":12037,"ctaButton":332,"ctaLink":333},[288],{"data":12023,"content":12024,"nodeType":71},{},[12025,12031],{"data":12026,"content":12027,"nodeType":301},{},[12028],{"data":12029,"marks":12030,"value":300,"nodeType":79},{},[],{"data":12032,"content":12033,"nodeType":84},{},[12034],{"data":12035,"marks":12036,"value":308,"nodeType":79},{},[],{"metadata":12038,"sys":12041,"fields":12046},{"tags":12039,"concepts":12040},[],[],{"space":12042,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12044,"publishedVersion":59,"revision":22,"locale":27},{"sys":12043},{"type":12,"linkType":13,"id":14},{"sys":12045},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12047},{"url":324,"details":12048,"fileName":330,"contentType":331},{"size":326,"image":12049},{"width":328,"height":329},{"sys":12051,"fields":12054},{"id":12052,"createdAt":12053},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":12055,"slug":12056,"articleIntro":12055,"category":12057},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[12058],{"metadata":12059,"sys":12062,"fields":12069},{"tags":12060,"concepts":12061},[],[],{"space":12063,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12065,"publishedVersion":279,"revision":59,"contentType":12067,"locale":27},{"sys":12064},{"type":12,"linkType":13,"id":14},{"sys":12066},{"id":20,"type":12,"linkType":21},{"sys":12068},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12070,"metaTitle":289,"metaDescription":290,"mainTitle":12071,"subtitle":309,"heroImage":12086,"ctaButton":332,"ctaLink":333},[288],{"data":12072,"content":12073,"nodeType":71},{},[12074,12080],{"data":12075,"content":12076,"nodeType":301},{},[12077],{"data":12078,"marks":12079,"value":300,"nodeType":79},{},[],{"data":12081,"content":12082,"nodeType":84},{},[12083],{"data":12084,"marks":12085,"value":308,"nodeType":79},{},[],{"metadata":12087,"sys":12090,"fields":12095},{"tags":12088,"concepts":12089},[],[],{"space":12091,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12093,"publishedVersion":59,"revision":22,"locale":27},{"sys":12092},{"type":12,"linkType":13,"id":14},{"sys":12094},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12096},{"url":324,"details":12097,"fileName":330,"contentType":331},{"size":326,"image":12098},{"width":328,"height":329},{"sys":12100,"fields":12103},{"id":12101,"createdAt":12102},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":12104,"slug":12105,"articleIntro":12104,"category":12106},"Compte 101 - Capital","compte-101-capital",[12107],{"metadata":12108,"sys":12111,"fields":12118},{"tags":12109,"concepts":12110},[],[],{"space":12112,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12114,"publishedVersion":279,"revision":59,"contentType":12116,"locale":27},{"sys":12113},{"type":12,"linkType":13,"id":14},{"sys":12115},{"id":20,"type":12,"linkType":21},{"sys":12117},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12119,"metaTitle":289,"metaDescription":290,"mainTitle":12120,"subtitle":309,"heroImage":12135,"ctaButton":332,"ctaLink":333},[288],{"data":12121,"content":12122,"nodeType":71},{},[12123,12129],{"data":12124,"content":12125,"nodeType":301},{},[12126],{"data":12127,"marks":12128,"value":300,"nodeType":79},{},[],{"data":12130,"content":12131,"nodeType":84},{},[12132],{"data":12133,"marks":12134,"value":308,"nodeType":79},{},[],{"metadata":12136,"sys":12139,"fields":12144},{"tags":12137,"concepts":12138},[],[],{"space":12140,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12142,"publishedVersion":59,"revision":22,"locale":27},{"sys":12141},{"type":12,"linkType":13,"id":14},{"sys":12143},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12145},{"url":324,"details":12146,"fileName":330,"contentType":331},{"size":326,"image":12147},{"width":328,"height":329},{"sys":12149,"fields":12152},{"id":12150,"createdAt":12151},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":12153,"slug":12154,"articleIntro":12153,"category":12155},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[12156],{"metadata":12157,"sys":12160,"fields":12167},{"tags":12158,"concepts":12159},[],[],{"space":12161,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12163,"publishedVersion":279,"revision":59,"contentType":12165,"locale":27},{"sys":12162},{"type":12,"linkType":13,"id":14},{"sys":12164},{"id":20,"type":12,"linkType":21},{"sys":12166},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12168,"metaTitle":289,"metaDescription":290,"mainTitle":12169,"subtitle":309,"heroImage":12184,"ctaButton":332,"ctaLink":333},[288],{"data":12170,"content":12171,"nodeType":71},{},[12172,12178],{"data":12173,"content":12174,"nodeType":301},{},[12175],{"data":12176,"marks":12177,"value":300,"nodeType":79},{},[],{"data":12179,"content":12180,"nodeType":84},{},[12181],{"data":12182,"marks":12183,"value":308,"nodeType":79},{},[],{"metadata":12185,"sys":12188,"fields":12193},{"tags":12186,"concepts":12187},[],[],{"space":12189,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12191,"publishedVersion":59,"revision":22,"locale":27},{"sys":12190},{"type":12,"linkType":13,"id":14},{"sys":12192},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12194},{"url":324,"details":12195,"fileName":330,"contentType":331},{"size":326,"image":12196},{"width":328,"height":329},{"sys":12198,"fields":12201},{"id":12199,"createdAt":12200},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":12202,"slug":12203,"articleIntro":12202,"category":12204},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[12205],{"metadata":12206,"sys":12209,"fields":12216},{"tags":12207,"concepts":12208},[],[],{"space":12210,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12212,"publishedVersion":279,"revision":59,"contentType":12214,"locale":27},{"sys":12211},{"type":12,"linkType":13,"id":14},{"sys":12213},{"id":20,"type":12,"linkType":21},{"sys":12215},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12217,"metaTitle":289,"metaDescription":290,"mainTitle":12218,"subtitle":309,"heroImage":12233,"ctaButton":332,"ctaLink":333},[288],{"data":12219,"content":12220,"nodeType":71},{},[12221,12227],{"data":12222,"content":12223,"nodeType":301},{},[12224],{"data":12225,"marks":12226,"value":300,"nodeType":79},{},[],{"data":12228,"content":12229,"nodeType":84},{},[12230],{"data":12231,"marks":12232,"value":308,"nodeType":79},{},[],{"metadata":12234,"sys":12237,"fields":12242},{"tags":12235,"concepts":12236},[],[],{"space":12238,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12240,"publishedVersion":59,"revision":22,"locale":27},{"sys":12239},{"type":12,"linkType":13,"id":14},{"sys":12241},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12243},{"url":324,"details":12244,"fileName":330,"contentType":331},{"size":326,"image":12245},{"width":328,"height":329},{"sys":12247,"fields":12250},{"id":12248,"createdAt":12249},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":12251,"slug":12252,"articleIntro":12253,"category":12254},"Comment comptabiliser la taxe foncière ?","comment-comptabiliser-la-taxe-fonciere","Votre entreprise est propriétaire d’un ou de plusieurs biens immobiliers ? À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",[12255],{"metadata":12256,"sys":12259,"fields":12266},{"tags":12257,"concepts":12258},[],[],{"space":12260,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12262,"publishedVersion":279,"revision":59,"contentType":12264,"locale":27},{"sys":12261},{"type":12,"linkType":13,"id":14},{"sys":12263},{"id":20,"type":12,"linkType":21},{"sys":12265},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12267,"metaTitle":289,"metaDescription":290,"mainTitle":12268,"subtitle":309,"heroImage":12283,"ctaButton":332,"ctaLink":333},[288],{"data":12269,"content":12270,"nodeType":71},{},[12271,12277],{"data":12272,"content":12273,"nodeType":301},{},[12274],{"data":12275,"marks":12276,"value":300,"nodeType":79},{},[],{"data":12278,"content":12279,"nodeType":84},{},[12280],{"data":12281,"marks":12282,"value":308,"nodeType":79},{},[],{"metadata":12284,"sys":12287,"fields":12292},{"tags":12285,"concepts":12286},[],[],{"space":12288,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12290,"publishedVersion":59,"revision":22,"locale":27},{"sys":12289},{"type":12,"linkType":13,"id":14},{"sys":12291},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12293},{"url":324,"details":12294,"fileName":330,"contentType":331},{"size":326,"image":12295},{"width":328,"height":329},{"sys":12297,"fields":12300},{"id":12298,"createdAt":12299},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":12301,"slug":12302,"articleIntro":12301,"category":12303},"6378 - Taxes diverses","compte-6378-taxes-diverses",[12304],{"metadata":12305,"sys":12308,"fields":12315},{"tags":12306,"concepts":12307},[],[],{"space":12309,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12311,"publishedVersion":279,"revision":59,"contentType":12313,"locale":27},{"sys":12310},{"type":12,"linkType":13,"id":14},{"sys":12312},{"id":20,"type":12,"linkType":21},{"sys":12314},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12316,"metaTitle":289,"metaDescription":290,"mainTitle":12317,"subtitle":309,"heroImage":12332,"ctaButton":332,"ctaLink":333},[288],{"data":12318,"content":12319,"nodeType":71},{},[12320,12326],{"data":12321,"content":12322,"nodeType":301},{},[12323],{"data":12324,"marks":12325,"value":300,"nodeType":79},{},[],{"data":12327,"content":12328,"nodeType":84},{},[12329],{"data":12330,"marks":12331,"value":308,"nodeType":79},{},[],{"metadata":12333,"sys":12336,"fields":12341},{"tags":12334,"concepts":12335},[],[],{"space":12337,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12339,"publishedVersion":59,"revision":22,"locale":27},{"sys":12338},{"type":12,"linkType":13,"id":14},{"sys":12340},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12342},{"url":324,"details":12343,"fileName":330,"contentType":331},{"size":326,"image":12344},{"width":328,"height":329},{"sys":12346,"fields":12349},{"id":12347,"createdAt":12348},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":12350,"slug":12351,"articleIntro":12350,"category":12352},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[12353],{"metadata":12354,"sys":12357,"fields":12364},{"tags":12355,"concepts":12356},[],[],{"space":12358,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12360,"publishedVersion":279,"revision":59,"contentType":12362,"locale":27},{"sys":12359},{"type":12,"linkType":13,"id":14},{"sys":12361},{"id":20,"type":12,"linkType":21},{"sys":12363},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12365,"metaTitle":289,"metaDescription":290,"mainTitle":12366,"subtitle":309,"heroImage":12381,"ctaButton":332,"ctaLink":333},[288],{"data":12367,"content":12368,"nodeType":71},{},[12369,12375],{"data":12370,"content":12371,"nodeType":301},{},[12372],{"data":12373,"marks":12374,"value":300,"nodeType":79},{},[],{"data":12376,"content":12377,"nodeType":84},{},[12378],{"data":12379,"marks":12380,"value":308,"nodeType":79},{},[],{"metadata":12382,"sys":12385,"fields":12390},{"tags":12383,"concepts":12384},[],[],{"space":12386,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12388,"publishedVersion":59,"revision":22,"locale":27},{"sys":12387},{"type":12,"linkType":13,"id":14},{"sys":12389},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12391},{"url":324,"details":12392,"fileName":330,"contentType":331},{"size":326,"image":12393},{"width":328,"height":329},{"sys":12395,"fields":12398},{"id":12396,"createdAt":12397},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":12399,"slug":12400,"articleIntro":12399,"category":12401},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[12402],{"metadata":12403,"sys":12406,"fields":12413},{"tags":12404,"concepts":12405},[],[],{"space":12407,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12409,"publishedVersion":279,"revision":59,"contentType":12411,"locale":27},{"sys":12408},{"type":12,"linkType":13,"id":14},{"sys":12410},{"id":20,"type":12,"linkType":21},{"sys":12412},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12414,"metaTitle":289,"metaDescription":290,"mainTitle":12415,"subtitle":309,"heroImage":12430,"ctaButton":332,"ctaLink":333},[288],{"data":12416,"content":12417,"nodeType":71},{},[12418,12424],{"data":12419,"content":12420,"nodeType":301},{},[12421],{"data":12422,"marks":12423,"value":300,"nodeType":79},{},[],{"data":12425,"content":12426,"nodeType":84},{},[12427],{"data":12428,"marks":12429,"value":308,"nodeType":79},{},[],{"metadata":12431,"sys":12434,"fields":12439},{"tags":12432,"concepts":12433},[],[],{"space":12435,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12437,"publishedVersion":59,"revision":22,"locale":27},{"sys":12436},{"type":12,"linkType":13,"id":14},{"sys":12438},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12440},{"url":324,"details":12441,"fileName":330,"contentType":331},{"size":326,"image":12442},{"width":328,"height":329},{"sys":12444,"fields":12447},{"id":12445,"createdAt":12446},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":12448,"slug":12449,"articleIntro":-1,"category":12450},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[12451],{"metadata":12452,"sys":12455,"fields":12462},{"tags":12453,"concepts":12454},[],[],{"space":12456,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12458,"publishedVersion":279,"revision":59,"contentType":12460,"locale":27},{"sys":12457},{"type":12,"linkType":13,"id":14},{"sys":12459},{"id":20,"type":12,"linkType":21},{"sys":12461},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12463,"metaTitle":289,"metaDescription":290,"mainTitle":12464,"subtitle":309,"heroImage":12479,"ctaButton":332,"ctaLink":333},[288],{"data":12465,"content":12466,"nodeType":71},{},[12467,12473],{"data":12468,"content":12469,"nodeType":301},{},[12470],{"data":12471,"marks":12472,"value":300,"nodeType":79},{},[],{"data":12474,"content":12475,"nodeType":84},{},[12476],{"data":12477,"marks":12478,"value":308,"nodeType":79},{},[],{"metadata":12480,"sys":12483,"fields":12488},{"tags":12481,"concepts":12482},[],[],{"space":12484,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12486,"publishedVersion":59,"revision":22,"locale":27},{"sys":12485},{"type":12,"linkType":13,"id":14},{"sys":12487},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12489},{"url":324,"details":12490,"fileName":330,"contentType":331},{"size":326,"image":12491},{"width":328,"height":329},{"sys":12493,"fields":12496},{"id":12494,"createdAt":12495},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":12497,"slug":12498,"articleIntro":-1,"category":12499},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[12500],{"metadata":12501,"sys":12504,"fields":12511},{"tags":12502,"concepts":12503},[],[],{"space":12505,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12507,"publishedVersion":279,"revision":59,"contentType":12509,"locale":27},{"sys":12506},{"type":12,"linkType":13,"id":14},{"sys":12508},{"id":20,"type":12,"linkType":21},{"sys":12510},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12512,"metaTitle":289,"metaDescription":290,"mainTitle":12513,"subtitle":309,"heroImage":12528,"ctaButton":332,"ctaLink":333},[288],{"data":12514,"content":12515,"nodeType":71},{},[12516,12522],{"data":12517,"content":12518,"nodeType":301},{},[12519],{"data":12520,"marks":12521,"value":300,"nodeType":79},{},[],{"data":12523,"content":12524,"nodeType":84},{},[12525],{"data":12526,"marks":12527,"value":308,"nodeType":79},{},[],{"metadata":12529,"sys":12532,"fields":12537},{"tags":12530,"concepts":12531},[],[],{"space":12533,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12535,"publishedVersion":59,"revision":22,"locale":27},{"sys":12534},{"type":12,"linkType":13,"id":14},{"sys":12536},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12538},{"url":324,"details":12539,"fileName":330,"contentType":331},{"size":326,"image":12540},{"width":328,"height":329},{"sys":12542,"fields":12545},{"id":12543,"createdAt":12544},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":12546,"slug":12547,"articleIntro":-1,"category":12548},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[12549],{"metadata":12550,"sys":12553,"fields":12560},{"tags":12551,"concepts":12552},[],[],{"space":12554,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12556,"publishedVersion":279,"revision":59,"contentType":12558,"locale":27},{"sys":12555},{"type":12,"linkType":13,"id":14},{"sys":12557},{"id":20,"type":12,"linkType":21},{"sys":12559},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12561,"metaTitle":289,"metaDescription":290,"mainTitle":12562,"subtitle":309,"heroImage":12577,"ctaButton":332,"ctaLink":333},[288],{"data":12563,"content":12564,"nodeType":71},{},[12565,12571],{"data":12566,"content":12567,"nodeType":301},{},[12568],{"data":12569,"marks":12570,"value":300,"nodeType":79},{},[],{"data":12572,"content":12573,"nodeType":84},{},[12574],{"data":12575,"marks":12576,"value":308,"nodeType":79},{},[],{"metadata":12578,"sys":12581,"fields":12586},{"tags":12579,"concepts":12580},[],[],{"space":12582,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12584,"publishedVersion":59,"revision":22,"locale":27},{"sys":12583},{"type":12,"linkType":13,"id":14},{"sys":12585},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12587},{"url":324,"details":12588,"fileName":330,"contentType":331},{"size":326,"image":12589},{"width":328,"height":329},{"sys":12591,"fields":12594},{"id":12592,"createdAt":12593},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":12595,"slug":12596,"articleIntro":12595,"category":12597},"Compte 6412 - Congés payés","compte-6412-conges-payes",[12598],{"metadata":12599,"sys":12602,"fields":12609},{"tags":12600,"concepts":12601},[],[],{"space":12603,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12605,"publishedVersion":279,"revision":59,"contentType":12607,"locale":27},{"sys":12604},{"type":12,"linkType":13,"id":14},{"sys":12606},{"id":20,"type":12,"linkType":21},{"sys":12608},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12610,"metaTitle":289,"metaDescription":290,"mainTitle":12611,"subtitle":309,"heroImage":12626,"ctaButton":332,"ctaLink":333},[288],{"data":12612,"content":12613,"nodeType":71},{},[12614,12620],{"data":12615,"content":12616,"nodeType":301},{},[12617],{"data":12618,"marks":12619,"value":300,"nodeType":79},{},[],{"data":12621,"content":12622,"nodeType":84},{},[12623],{"data":12624,"marks":12625,"value":308,"nodeType":79},{},[],{"metadata":12627,"sys":12630,"fields":12635},{"tags":12628,"concepts":12629},[],[],{"space":12631,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12633,"publishedVersion":59,"revision":22,"locale":27},{"sys":12632},{"type":12,"linkType":13,"id":14},{"sys":12634},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12636},{"url":324,"details":12637,"fileName":330,"contentType":331},{"size":326,"image":12638},{"width":328,"height":329},{"sys":12640,"fields":12643},{"id":12641,"createdAt":12642},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":12644,"slug":12645,"articleIntro":12644,"category":12646},"212 - Agencements et aménagements de terrains (même ventilation que celle du compte 211)","compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",[12647],{"metadata":12648,"sys":12651,"fields":12658},{"tags":12649,"concepts":12650},[],[],{"space":12652,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12654,"publishedVersion":279,"revision":59,"contentType":12656,"locale":27},{"sys":12653},{"type":12,"linkType":13,"id":14},{"sys":12655},{"id":20,"type":12,"linkType":21},{"sys":12657},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12659,"metaTitle":289,"metaDescription":290,"mainTitle":12660,"subtitle":309,"heroImage":12675,"ctaButton":332,"ctaLink":333},[288],{"data":12661,"content":12662,"nodeType":71},{},[12663,12669],{"data":12664,"content":12665,"nodeType":301},{},[12666],{"data":12667,"marks":12668,"value":300,"nodeType":79},{},[],{"data":12670,"content":12671,"nodeType":84},{},[12672],{"data":12673,"marks":12674,"value":308,"nodeType":79},{},[],{"metadata":12676,"sys":12679,"fields":12684},{"tags":12677,"concepts":12678},[],[],{"space":12680,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12682,"publishedVersion":59,"revision":22,"locale":27},{"sys":12681},{"type":12,"linkType":13,"id":14},{"sys":12683},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12685},{"url":324,"details":12686,"fileName":330,"contentType":331},{"size":326,"image":12687},{"width":328,"height":329},{"sys":12689,"fields":12692},{"id":12690,"createdAt":12691},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":12693,"slug":12694,"articleIntro":-1,"category":12695},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[12696],{"metadata":12697,"sys":12700,"fields":12707},{"tags":12698,"concepts":12699},[],[],{"space":12701,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12703,"publishedVersion":279,"revision":59,"contentType":12705,"locale":27},{"sys":12702},{"type":12,"linkType":13,"id":14},{"sys":12704},{"id":20,"type":12,"linkType":21},{"sys":12706},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12708,"metaTitle":289,"metaDescription":290,"mainTitle":12709,"subtitle":309,"heroImage":12724,"ctaButton":332,"ctaLink":333},[288],{"data":12710,"content":12711,"nodeType":71},{},[12712,12718],{"data":12713,"content":12714,"nodeType":301},{},[12715],{"data":12716,"marks":12717,"value":300,"nodeType":79},{},[],{"data":12719,"content":12720,"nodeType":84},{},[12721],{"data":12722,"marks":12723,"value":308,"nodeType":79},{},[],{"metadata":12725,"sys":12728,"fields":12733},{"tags":12726,"concepts":12727},[],[],{"space":12729,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12731,"publishedVersion":59,"revision":22,"locale":27},{"sys":12730},{"type":12,"linkType":13,"id":14},{"sys":12732},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12734},{"url":324,"details":12735,"fileName":330,"contentType":331},{"size":326,"image":12736},{"width":328,"height":329},{"sys":12738,"fields":12741},{"id":12739,"createdAt":12740},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":12742,"slug":12743,"articleIntro":12742,"category":12744},"698 - Intégration fiscale","compte-698-integration-fiscale",[12745],{"metadata":12746,"sys":12749,"fields":12756},{"tags":12747,"concepts":12748},[],[],{"space":12750,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12752,"publishedVersion":279,"revision":59,"contentType":12754,"locale":27},{"sys":12751},{"type":12,"linkType":13,"id":14},{"sys":12753},{"id":20,"type":12,"linkType":21},{"sys":12755},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12757,"metaTitle":289,"metaDescription":290,"mainTitle":12758,"subtitle":309,"heroImage":12773,"ctaButton":332,"ctaLink":333},[288],{"data":12759,"content":12760,"nodeType":71},{},[12761,12767],{"data":12762,"content":12763,"nodeType":301},{},[12764],{"data":12765,"marks":12766,"value":300,"nodeType":79},{},[],{"data":12768,"content":12769,"nodeType":84},{},[12770],{"data":12771,"marks":12772,"value":308,"nodeType":79},{},[],{"metadata":12774,"sys":12777,"fields":12782},{"tags":12775,"concepts":12776},[],[],{"space":12778,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12780,"publishedVersion":59,"revision":22,"locale":27},{"sys":12779},{"type":12,"linkType":13,"id":14},{"sys":12781},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12783},{"url":324,"details":12784,"fileName":330,"contentType":331},{"size":326,"image":12785},{"width":328,"height":329},{"sys":12787,"fields":12790},{"id":12788,"createdAt":12789},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":12791,"slug":12792,"articleIntro":-1,"category":12793},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[12794],{"metadata":12795,"sys":12798,"fields":12805},{"tags":12796,"concepts":12797},[],[],{"space":12799,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12801,"publishedVersion":279,"revision":59,"contentType":12803,"locale":27},{"sys":12800},{"type":12,"linkType":13,"id":14},{"sys":12802},{"id":20,"type":12,"linkType":21},{"sys":12804},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12806,"metaTitle":289,"metaDescription":290,"mainTitle":12807,"subtitle":309,"heroImage":12822,"ctaButton":332,"ctaLink":333},[288],{"data":12808,"content":12809,"nodeType":71},{},[12810,12816],{"data":12811,"content":12812,"nodeType":301},{},[12813],{"data":12814,"marks":12815,"value":300,"nodeType":79},{},[],{"data":12817,"content":12818,"nodeType":84},{},[12819],{"data":12820,"marks":12821,"value":308,"nodeType":79},{},[],{"metadata":12823,"sys":12826,"fields":12831},{"tags":12824,"concepts":12825},[],[],{"space":12827,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12829,"publishedVersion":59,"revision":22,"locale":27},{"sys":12828},{"type":12,"linkType":13,"id":14},{"sys":12830},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12832},{"url":324,"details":12833,"fileName":330,"contentType":331},{"size":326,"image":12834},{"width":328,"height":329},{"sys":12836,"fields":12839},{"id":12837,"createdAt":12838},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":12840,"slug":12841,"articleIntro":12840,"category":12842},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[12843],{"metadata":12844,"sys":12847,"fields":12854},{"tags":12845,"concepts":12846},[],[],{"space":12848,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12850,"publishedVersion":279,"revision":59,"contentType":12852,"locale":27},{"sys":12849},{"type":12,"linkType":13,"id":14},{"sys":12851},{"id":20,"type":12,"linkType":21},{"sys":12853},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12855,"metaTitle":289,"metaDescription":290,"mainTitle":12856,"subtitle":309,"heroImage":12871,"ctaButton":332,"ctaLink":333},[288],{"data":12857,"content":12858,"nodeType":71},{},[12859,12865],{"data":12860,"content":12861,"nodeType":301},{},[12862],{"data":12863,"marks":12864,"value":300,"nodeType":79},{},[],{"data":12866,"content":12867,"nodeType":84},{},[12868],{"data":12869,"marks":12870,"value":308,"nodeType":79},{},[],{"metadata":12872,"sys":12875,"fields":12880},{"tags":12873,"concepts":12874},[],[],{"space":12876,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12878,"publishedVersion":59,"revision":22,"locale":27},{"sys":12877},{"type":12,"linkType":13,"id":14},{"sys":12879},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12881},{"url":324,"details":12882,"fileName":330,"contentType":331},{"size":326,"image":12883},{"width":328,"height":329},{"sys":12885,"fields":12888},{"id":12886,"createdAt":12887},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":12889,"slug":12890,"articleIntro":12889,"category":12891},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[12892],{"metadata":12893,"sys":12896,"fields":12903},{"tags":12894,"concepts":12895},[],[],{"space":12897,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12899,"publishedVersion":279,"revision":59,"contentType":12901,"locale":27},{"sys":12898},{"type":12,"linkType":13,"id":14},{"sys":12900},{"id":20,"type":12,"linkType":21},{"sys":12902},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12904,"metaTitle":289,"metaDescription":290,"mainTitle":12905,"subtitle":309,"heroImage":12920,"ctaButton":332,"ctaLink":333},[288],{"data":12906,"content":12907,"nodeType":71},{},[12908,12914],{"data":12909,"content":12910,"nodeType":301},{},[12911],{"data":12912,"marks":12913,"value":300,"nodeType":79},{},[],{"data":12915,"content":12916,"nodeType":84},{},[12917],{"data":12918,"marks":12919,"value":308,"nodeType":79},{},[],{"metadata":12921,"sys":12924,"fields":12929},{"tags":12922,"concepts":12923},[],[],{"space":12925,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12927,"publishedVersion":59,"revision":22,"locale":27},{"sys":12926},{"type":12,"linkType":13,"id":14},{"sys":12928},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12930},{"url":324,"details":12931,"fileName":330,"contentType":331},{"size":326,"image":12932},{"width":328,"height":329},{"sys":12934,"fields":12937},{"id":12935,"createdAt":12936},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":12938,"slug":12939,"articleIntro":12938,"category":12940},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[12941],{"metadata":12942,"sys":12945,"fields":12952},{"tags":12943,"concepts":12944},[],[],{"space":12946,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12948,"publishedVersion":279,"revision":59,"contentType":12950,"locale":27},{"sys":12947},{"type":12,"linkType":13,"id":14},{"sys":12949},{"id":20,"type":12,"linkType":21},{"sys":12951},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":12953,"metaTitle":289,"metaDescription":290,"mainTitle":12954,"subtitle":309,"heroImage":12969,"ctaButton":332,"ctaLink":333},[288],{"data":12955,"content":12956,"nodeType":71},{},[12957,12963],{"data":12958,"content":12959,"nodeType":301},{},[12960],{"data":12961,"marks":12962,"value":300,"nodeType":79},{},[],{"data":12964,"content":12965,"nodeType":84},{},[12966],{"data":12967,"marks":12968,"value":308,"nodeType":79},{},[],{"metadata":12970,"sys":12973,"fields":12978},{"tags":12971,"concepts":12972},[],[],{"space":12974,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":12976,"publishedVersion":59,"revision":22,"locale":27},{"sys":12975},{"type":12,"linkType":13,"id":14},{"sys":12977},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":12979},{"url":324,"details":12980,"fileName":330,"contentType":331},{"size":326,"image":12981},{"width":328,"height":329},{"sys":12983,"fields":12986},{"id":12984,"createdAt":12985},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":12987,"slug":12988,"articleIntro":12987,"category":12989},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[12990],{"metadata":12991,"sys":12994,"fields":13001},{"tags":12992,"concepts":12993},[],[],{"space":12995,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":12997,"publishedVersion":279,"revision":59,"contentType":12999,"locale":27},{"sys":12996},{"type":12,"linkType":13,"id":14},{"sys":12998},{"id":20,"type":12,"linkType":21},{"sys":13000},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13002,"metaTitle":289,"metaDescription":290,"mainTitle":13003,"subtitle":309,"heroImage":13018,"ctaButton":332,"ctaLink":333},[288],{"data":13004,"content":13005,"nodeType":71},{},[13006,13012],{"data":13007,"content":13008,"nodeType":301},{},[13009],{"data":13010,"marks":13011,"value":300,"nodeType":79},{},[],{"data":13013,"content":13014,"nodeType":84},{},[13015],{"data":13016,"marks":13017,"value":308,"nodeType":79},{},[],{"metadata":13019,"sys":13022,"fields":13027},{"tags":13020,"concepts":13021},[],[],{"space":13023,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13025,"publishedVersion":59,"revision":22,"locale":27},{"sys":13024},{"type":12,"linkType":13,"id":14},{"sys":13026},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13028},{"url":324,"details":13029,"fileName":330,"contentType":331},{"size":326,"image":13030},{"width":328,"height":329},{"sys":13032,"fields":13035},{"id":13033,"createdAt":13034},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":13036,"slug":13037,"articleIntro":13036,"category":13038},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[13039],{"metadata":13040,"sys":13043,"fields":13050},{"tags":13041,"concepts":13042},[],[],{"space":13044,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13046,"publishedVersion":279,"revision":59,"contentType":13048,"locale":27},{"sys":13045},{"type":12,"linkType":13,"id":14},{"sys":13047},{"id":20,"type":12,"linkType":21},{"sys":13049},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13051,"metaTitle":289,"metaDescription":290,"mainTitle":13052,"subtitle":309,"heroImage":13067,"ctaButton":332,"ctaLink":333},[288],{"data":13053,"content":13054,"nodeType":71},{},[13055,13061],{"data":13056,"content":13057,"nodeType":301},{},[13058],{"data":13059,"marks":13060,"value":300,"nodeType":79},{},[],{"data":13062,"content":13063,"nodeType":84},{},[13064],{"data":13065,"marks":13066,"value":308,"nodeType":79},{},[],{"metadata":13068,"sys":13071,"fields":13076},{"tags":13069,"concepts":13070},[],[],{"space":13072,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13074,"publishedVersion":59,"revision":22,"locale":27},{"sys":13073},{"type":12,"linkType":13,"id":14},{"sys":13075},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13077},{"url":324,"details":13078,"fileName":330,"contentType":331},{"size":326,"image":13079},{"width":328,"height":329},{"sys":13081,"fields":13084},{"id":13082,"createdAt":13083},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":13085,"slug":13086,"articleIntro":13085,"category":13087},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[13088],{"metadata":13089,"sys":13092,"fields":13099},{"tags":13090,"concepts":13091},[],[],{"space":13093,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13095,"publishedVersion":279,"revision":59,"contentType":13097,"locale":27},{"sys":13094},{"type":12,"linkType":13,"id":14},{"sys":13096},{"id":20,"type":12,"linkType":21},{"sys":13098},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13100,"metaTitle":289,"metaDescription":290,"mainTitle":13101,"subtitle":309,"heroImage":13116,"ctaButton":332,"ctaLink":333},[288],{"data":13102,"content":13103,"nodeType":71},{},[13104,13110],{"data":13105,"content":13106,"nodeType":301},{},[13107],{"data":13108,"marks":13109,"value":300,"nodeType":79},{},[],{"data":13111,"content":13112,"nodeType":84},{},[13113],{"data":13114,"marks":13115,"value":308,"nodeType":79},{},[],{"metadata":13117,"sys":13120,"fields":13125},{"tags":13118,"concepts":13119},[],[],{"space":13121,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13123,"publishedVersion":59,"revision":22,"locale":27},{"sys":13122},{"type":12,"linkType":13,"id":14},{"sys":13124},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13126},{"url":324,"details":13127,"fileName":330,"contentType":331},{"size":326,"image":13128},{"width":328,"height":329},{"sys":13130,"fields":13133},{"id":13131,"createdAt":13132},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":13134,"slug":13135,"articleIntro":13134,"category":13136},"4558 - Intérêts courus","compte-4558-interets-courus",[13137],{"metadata":13138,"sys":13141,"fields":13148},{"tags":13139,"concepts":13140},[],[],{"space":13142,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13144,"publishedVersion":279,"revision":59,"contentType":13146,"locale":27},{"sys":13143},{"type":12,"linkType":13,"id":14},{"sys":13145},{"id":20,"type":12,"linkType":21},{"sys":13147},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13149,"metaTitle":289,"metaDescription":290,"mainTitle":13150,"subtitle":309,"heroImage":13165,"ctaButton":332,"ctaLink":333},[288],{"data":13151,"content":13152,"nodeType":71},{},[13153,13159],{"data":13154,"content":13155,"nodeType":301},{},[13156],{"data":13157,"marks":13158,"value":300,"nodeType":79},{},[],{"data":13160,"content":13161,"nodeType":84},{},[13162],{"data":13163,"marks":13164,"value":308,"nodeType":79},{},[],{"metadata":13166,"sys":13169,"fields":13174},{"tags":13167,"concepts":13168},[],[],{"space":13170,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13172,"publishedVersion":59,"revision":22,"locale":27},{"sys":13171},{"type":12,"linkType":13,"id":14},{"sys":13173},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13175},{"url":324,"details":13176,"fileName":330,"contentType":331},{"size":326,"image":13177},{"width":328,"height":329},{"sys":13179,"fields":13182},{"id":13180,"createdAt":13181},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":13183,"slug":13184,"articleIntro":13183,"category":13185},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[13186],{"metadata":13187,"sys":13190,"fields":13197},{"tags":13188,"concepts":13189},[],[],{"space":13191,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13193,"publishedVersion":279,"revision":59,"contentType":13195,"locale":27},{"sys":13192},{"type":12,"linkType":13,"id":14},{"sys":13194},{"id":20,"type":12,"linkType":21},{"sys":13196},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13198,"metaTitle":289,"metaDescription":290,"mainTitle":13199,"subtitle":309,"heroImage":13214,"ctaButton":332,"ctaLink":333},[288],{"data":13200,"content":13201,"nodeType":71},{},[13202,13208],{"data":13203,"content":13204,"nodeType":301},{},[13205],{"data":13206,"marks":13207,"value":300,"nodeType":79},{},[],{"data":13209,"content":13210,"nodeType":84},{},[13211],{"data":13212,"marks":13213,"value":308,"nodeType":79},{},[],{"metadata":13215,"sys":13218,"fields":13223},{"tags":13216,"concepts":13217},[],[],{"space":13219,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13221,"publishedVersion":59,"revision":22,"locale":27},{"sys":13220},{"type":12,"linkType":13,"id":14},{"sys":13222},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13224},{"url":324,"details":13225,"fileName":330,"contentType":331},{"size":326,"image":13226},{"width":328,"height":329},{"sys":13228,"fields":13231},{"id":13229,"createdAt":13230},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":13232,"slug":13233,"articleIntro":13232,"category":13234},"Classe 15 - Provisions","classe-15-provisions",[13235],{"metadata":13236,"sys":13239,"fields":13246},{"tags":13237,"concepts":13238},[],[],{"space":13240,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13242,"publishedVersion":279,"revision":59,"contentType":13244,"locale":27},{"sys":13241},{"type":12,"linkType":13,"id":14},{"sys":13243},{"id":20,"type":12,"linkType":21},{"sys":13245},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13247,"metaTitle":289,"metaDescription":290,"mainTitle":13248,"subtitle":309,"heroImage":13263,"ctaButton":332,"ctaLink":333},[288],{"data":13249,"content":13250,"nodeType":71},{},[13251,13257],{"data":13252,"content":13253,"nodeType":301},{},[13254],{"data":13255,"marks":13256,"value":300,"nodeType":79},{},[],{"data":13258,"content":13259,"nodeType":84},{},[13260],{"data":13261,"marks":13262,"value":308,"nodeType":79},{},[],{"metadata":13264,"sys":13267,"fields":13272},{"tags":13265,"concepts":13266},[],[],{"space":13268,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13270,"publishedVersion":59,"revision":22,"locale":27},{"sys":13269},{"type":12,"linkType":13,"id":14},{"sys":13271},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13273},{"url":324,"details":13274,"fileName":330,"contentType":331},{"size":326,"image":13275},{"width":328,"height":329},{"sys":13277,"fields":13280},{"id":13278,"createdAt":13279},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":13281,"slug":13282,"articleIntro":-1,"category":13283},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[13284],{"metadata":13285,"sys":13288,"fields":13295},{"tags":13286,"concepts":13287},[],[],{"space":13289,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13291,"publishedVersion":279,"revision":59,"contentType":13293,"locale":27},{"sys":13290},{"type":12,"linkType":13,"id":14},{"sys":13292},{"id":20,"type":12,"linkType":21},{"sys":13294},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13296,"metaTitle":289,"metaDescription":290,"mainTitle":13297,"subtitle":309,"heroImage":13312,"ctaButton":332,"ctaLink":333},[288],{"data":13298,"content":13299,"nodeType":71},{},[13300,13306],{"data":13301,"content":13302,"nodeType":301},{},[13303],{"data":13304,"marks":13305,"value":300,"nodeType":79},{},[],{"data":13307,"content":13308,"nodeType":84},{},[13309],{"data":13310,"marks":13311,"value":308,"nodeType":79},{},[],{"metadata":13313,"sys":13316,"fields":13321},{"tags":13314,"concepts":13315},[],[],{"space":13317,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13319,"publishedVersion":59,"revision":22,"locale":27},{"sys":13318},{"type":12,"linkType":13,"id":14},{"sys":13320},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13322},{"url":324,"details":13323,"fileName":330,"contentType":331},{"size":326,"image":13324},{"width":328,"height":329},{"sys":13326,"fields":13329},{"id":13327,"createdAt":13328},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":13330,"slug":13331,"articleIntro":13330,"category":13332},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[13333],{"metadata":13334,"sys":13337,"fields":13344},{"tags":13335,"concepts":13336},[],[],{"space":13338,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13340,"publishedVersion":279,"revision":59,"contentType":13342,"locale":27},{"sys":13339},{"type":12,"linkType":13,"id":14},{"sys":13341},{"id":20,"type":12,"linkType":21},{"sys":13343},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13345,"metaTitle":289,"metaDescription":290,"mainTitle":13346,"subtitle":309,"heroImage":13361,"ctaButton":332,"ctaLink":333},[288],{"data":13347,"content":13348,"nodeType":71},{},[13349,13355],{"data":13350,"content":13351,"nodeType":301},{},[13352],{"data":13353,"marks":13354,"value":300,"nodeType":79},{},[],{"data":13356,"content":13357,"nodeType":84},{},[13358],{"data":13359,"marks":13360,"value":308,"nodeType":79},{},[],{"metadata":13362,"sys":13365,"fields":13370},{"tags":13363,"concepts":13364},[],[],{"space":13366,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13368,"publishedVersion":59,"revision":22,"locale":27},{"sys":13367},{"type":12,"linkType":13,"id":14},{"sys":13369},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13371},{"url":324,"details":13372,"fileName":330,"contentType":331},{"size":326,"image":13373},{"width":328,"height":329},{"sys":13375,"fields":13378},{"id":13376,"createdAt":13377},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":13379,"slug":13380,"articleIntro":13379,"category":13381},"Compte 6237 - Publications","compte-6237-publications",[13382],{"metadata":13383,"sys":13386,"fields":13393},{"tags":13384,"concepts":13385},[],[],{"space":13387,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13389,"publishedVersion":279,"revision":59,"contentType":13391,"locale":27},{"sys":13388},{"type":12,"linkType":13,"id":14},{"sys":13390},{"id":20,"type":12,"linkType":21},{"sys":13392},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13394,"metaTitle":289,"metaDescription":290,"mainTitle":13395,"subtitle":309,"heroImage":13410,"ctaButton":332,"ctaLink":333},[288],{"data":13396,"content":13397,"nodeType":71},{},[13398,13404],{"data":13399,"content":13400,"nodeType":301},{},[13401],{"data":13402,"marks":13403,"value":300,"nodeType":79},{},[],{"data":13405,"content":13406,"nodeType":84},{},[13407],{"data":13408,"marks":13409,"value":308,"nodeType":79},{},[],{"metadata":13411,"sys":13414,"fields":13419},{"tags":13412,"concepts":13413},[],[],{"space":13415,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13417,"publishedVersion":59,"revision":22,"locale":27},{"sys":13416},{"type":12,"linkType":13,"id":14},{"sys":13418},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13420},{"url":324,"details":13421,"fileName":330,"contentType":331},{"size":326,"image":13422},{"width":328,"height":329},{"sys":13424,"fields":13427},{"id":13425,"createdAt":13426},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":13428,"slug":13429,"articleIntro":-1,"category":13430},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[13431],{"metadata":13432,"sys":13435,"fields":13442},{"tags":13433,"concepts":13434},[],[],{"space":13436,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13438,"publishedVersion":279,"revision":59,"contentType":13440,"locale":27},{"sys":13437},{"type":12,"linkType":13,"id":14},{"sys":13439},{"id":20,"type":12,"linkType":21},{"sys":13441},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13443,"metaTitle":289,"metaDescription":290,"mainTitle":13444,"subtitle":309,"heroImage":13459,"ctaButton":332,"ctaLink":333},[288],{"data":13445,"content":13446,"nodeType":71},{},[13447,13453],{"data":13448,"content":13449,"nodeType":301},{},[13450],{"data":13451,"marks":13452,"value":300,"nodeType":79},{},[],{"data":13454,"content":13455,"nodeType":84},{},[13456],{"data":13457,"marks":13458,"value":308,"nodeType":79},{},[],{"metadata":13460,"sys":13463,"fields":13468},{"tags":13461,"concepts":13462},[],[],{"space":13464,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13466,"publishedVersion":59,"revision":22,"locale":27},{"sys":13465},{"type":12,"linkType":13,"id":14},{"sys":13467},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13469},{"url":324,"details":13470,"fileName":330,"contentType":331},{"size":326,"image":13471},{"width":328,"height":329},{"sys":13473,"fields":13476},{"id":13474,"createdAt":13475},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":13477,"slug":13478,"articleIntro":13477,"category":13479},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[13480],{"metadata":13481,"sys":13484,"fields":13491},{"tags":13482,"concepts":13483},[],[],{"space":13485,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13487,"publishedVersion":279,"revision":59,"contentType":13489,"locale":27},{"sys":13486},{"type":12,"linkType":13,"id":14},{"sys":13488},{"id":20,"type":12,"linkType":21},{"sys":13490},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13492,"metaTitle":289,"metaDescription":290,"mainTitle":13493,"subtitle":309,"heroImage":13508,"ctaButton":332,"ctaLink":333},[288],{"data":13494,"content":13495,"nodeType":71},{},[13496,13502],{"data":13497,"content":13498,"nodeType":301},{},[13499],{"data":13500,"marks":13501,"value":300,"nodeType":79},{},[],{"data":13503,"content":13504,"nodeType":84},{},[13505],{"data":13506,"marks":13507,"value":308,"nodeType":79},{},[],{"metadata":13509,"sys":13512,"fields":13517},{"tags":13510,"concepts":13511},[],[],{"space":13513,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13515,"publishedVersion":59,"revision":22,"locale":27},{"sys":13514},{"type":12,"linkType":13,"id":14},{"sys":13516},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13518},{"url":324,"details":13519,"fileName":330,"contentType":331},{"size":326,"image":13520},{"width":328,"height":329},{"sys":13522,"fields":13525},{"id":13523,"createdAt":13524},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":13526,"slug":13527,"articleIntro":13526,"category":13528},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[13529],{"metadata":13530,"sys":13533,"fields":13540},{"tags":13531,"concepts":13532},[],[],{"space":13534,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13536,"publishedVersion":279,"revision":59,"contentType":13538,"locale":27},{"sys":13535},{"type":12,"linkType":13,"id":14},{"sys":13537},{"id":20,"type":12,"linkType":21},{"sys":13539},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13541,"metaTitle":289,"metaDescription":290,"mainTitle":13542,"subtitle":309,"heroImage":13557,"ctaButton":332,"ctaLink":333},[288],{"data":13543,"content":13544,"nodeType":71},{},[13545,13551],{"data":13546,"content":13547,"nodeType":301},{},[13548],{"data":13549,"marks":13550,"value":300,"nodeType":79},{},[],{"data":13552,"content":13553,"nodeType":84},{},[13554],{"data":13555,"marks":13556,"value":308,"nodeType":79},{},[],{"metadata":13558,"sys":13561,"fields":13566},{"tags":13559,"concepts":13560},[],[],{"space":13562,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13564,"publishedVersion":59,"revision":22,"locale":27},{"sys":13563},{"type":12,"linkType":13,"id":14},{"sys":13565},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13567},{"url":324,"details":13568,"fileName":330,"contentType":331},{"size":326,"image":13569},{"width":328,"height":329},{"sys":13571,"fields":13574},{"id":13572,"createdAt":13573},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":13575,"slug":13576,"articleIntro":13575,"category":13577},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[13578],{"metadata":13579,"sys":13582,"fields":13589},{"tags":13580,"concepts":13581},[],[],{"space":13583,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13585,"publishedVersion":279,"revision":59,"contentType":13587,"locale":27},{"sys":13584},{"type":12,"linkType":13,"id":14},{"sys":13586},{"id":20,"type":12,"linkType":21},{"sys":13588},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13590,"metaTitle":289,"metaDescription":290,"mainTitle":13591,"subtitle":309,"heroImage":13606,"ctaButton":332,"ctaLink":333},[288],{"data":13592,"content":13593,"nodeType":71},{},[13594,13600],{"data":13595,"content":13596,"nodeType":301},{},[13597],{"data":13598,"marks":13599,"value":300,"nodeType":79},{},[],{"data":13601,"content":13602,"nodeType":84},{},[13603],{"data":13604,"marks":13605,"value":308,"nodeType":79},{},[],{"metadata":13607,"sys":13610,"fields":13615},{"tags":13608,"concepts":13609},[],[],{"space":13611,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13613,"publishedVersion":59,"revision":22,"locale":27},{"sys":13612},{"type":12,"linkType":13,"id":14},{"sys":13614},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13616},{"url":324,"details":13617,"fileName":330,"contentType":331},{"size":326,"image":13618},{"width":328,"height":329},{"sys":13620,"fields":13623},{"id":13621,"createdAt":13622},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":13624,"slug":13625,"articleIntro":13624,"category":13626},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[13627],{"metadata":13628,"sys":13631,"fields":13638},{"tags":13629,"concepts":13630},[],[],{"space":13632,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13634,"publishedVersion":279,"revision":59,"contentType":13636,"locale":27},{"sys":13633},{"type":12,"linkType":13,"id":14},{"sys":13635},{"id":20,"type":12,"linkType":21},{"sys":13637},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13639,"metaTitle":289,"metaDescription":290,"mainTitle":13640,"subtitle":309,"heroImage":13655,"ctaButton":332,"ctaLink":333},[288],{"data":13641,"content":13642,"nodeType":71},{},[13643,13649],{"data":13644,"content":13645,"nodeType":301},{},[13646],{"data":13647,"marks":13648,"value":300,"nodeType":79},{},[],{"data":13650,"content":13651,"nodeType":84},{},[13652],{"data":13653,"marks":13654,"value":308,"nodeType":79},{},[],{"metadata":13656,"sys":13659,"fields":13664},{"tags":13657,"concepts":13658},[],[],{"space":13660,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13662,"publishedVersion":59,"revision":22,"locale":27},{"sys":13661},{"type":12,"linkType":13,"id":14},{"sys":13663},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13665},{"url":324,"details":13666,"fileName":330,"contentType":331},{"size":326,"image":13667},{"width":328,"height":329},{"sys":13669,"fields":13672},{"id":13670,"createdAt":13671},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":13673,"slug":13674,"articleIntro":13673,"category":13675},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[13676],{"metadata":13677,"sys":13680,"fields":13687},{"tags":13678,"concepts":13679},[],[],{"space":13681,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13683,"publishedVersion":279,"revision":59,"contentType":13685,"locale":27},{"sys":13682},{"type":12,"linkType":13,"id":14},{"sys":13684},{"id":20,"type":12,"linkType":21},{"sys":13686},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13688,"metaTitle":289,"metaDescription":290,"mainTitle":13689,"subtitle":309,"heroImage":13704,"ctaButton":332,"ctaLink":333},[288],{"data":13690,"content":13691,"nodeType":71},{},[13692,13698],{"data":13693,"content":13694,"nodeType":301},{},[13695],{"data":13696,"marks":13697,"value":300,"nodeType":79},{},[],{"data":13699,"content":13700,"nodeType":84},{},[13701],{"data":13702,"marks":13703,"value":308,"nodeType":79},{},[],{"metadata":13705,"sys":13708,"fields":13713},{"tags":13706,"concepts":13707},[],[],{"space":13709,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13711,"publishedVersion":59,"revision":22,"locale":27},{"sys":13710},{"type":12,"linkType":13,"id":14},{"sys":13712},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13714},{"url":324,"details":13715,"fileName":330,"contentType":331},{"size":326,"image":13716},{"width":328,"height":329},{"sys":13718,"fields":13721},{"id":13719,"createdAt":13720},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":13722,"slug":13723,"articleIntro":-1,"category":13724},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[13725],{"metadata":13726,"sys":13729,"fields":13736},{"tags":13727,"concepts":13728},[],[],{"space":13730,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13732,"publishedVersion":279,"revision":59,"contentType":13734,"locale":27},{"sys":13731},{"type":12,"linkType":13,"id":14},{"sys":13733},{"id":20,"type":12,"linkType":21},{"sys":13735},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13737,"metaTitle":289,"metaDescription":290,"mainTitle":13738,"subtitle":309,"heroImage":13753,"ctaButton":332,"ctaLink":333},[288],{"data":13739,"content":13740,"nodeType":71},{},[13741,13747],{"data":13742,"content":13743,"nodeType":301},{},[13744],{"data":13745,"marks":13746,"value":300,"nodeType":79},{},[],{"data":13748,"content":13749,"nodeType":84},{},[13750],{"data":13751,"marks":13752,"value":308,"nodeType":79},{},[],{"metadata":13754,"sys":13757,"fields":13762},{"tags":13755,"concepts":13756},[],[],{"space":13758,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13760,"publishedVersion":59,"revision":22,"locale":27},{"sys":13759},{"type":12,"linkType":13,"id":14},{"sys":13761},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13763},{"url":324,"details":13764,"fileName":330,"contentType":331},{"size":326,"image":13765},{"width":328,"height":329},{"sys":13767,"fields":13770},{"id":13768,"createdAt":13769},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":13771,"slug":13772,"articleIntro":13771,"category":13773},"6021 - Matières consommables","compte-6021-matieres-consommables",[13774],{"metadata":13775,"sys":13778,"fields":13785},{"tags":13776,"concepts":13777},[],[],{"space":13779,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13781,"publishedVersion":279,"revision":59,"contentType":13783,"locale":27},{"sys":13780},{"type":12,"linkType":13,"id":14},{"sys":13782},{"id":20,"type":12,"linkType":21},{"sys":13784},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13786,"metaTitle":289,"metaDescription":290,"mainTitle":13787,"subtitle":309,"heroImage":13802,"ctaButton":332,"ctaLink":333},[288],{"data":13788,"content":13789,"nodeType":71},{},[13790,13796],{"data":13791,"content":13792,"nodeType":301},{},[13793],{"data":13794,"marks":13795,"value":300,"nodeType":79},{},[],{"data":13797,"content":13798,"nodeType":84},{},[13799],{"data":13800,"marks":13801,"value":308,"nodeType":79},{},[],{"metadata":13803,"sys":13806,"fields":13811},{"tags":13804,"concepts":13805},[],[],{"space":13807,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13809,"publishedVersion":59,"revision":22,"locale":27},{"sys":13808},{"type":12,"linkType":13,"id":14},{"sys":13810},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13812},{"url":324,"details":13813,"fileName":330,"contentType":331},{"size":326,"image":13814},{"width":328,"height":329},{"sys":13816,"fields":13819},{"id":13817,"createdAt":13818},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":13820,"slug":13821,"articleIntro":13820,"category":13822},"6331 - Versement de transport","compte-6331-versement-de-transport",[13823],{"metadata":13824,"sys":13827,"fields":13834},{"tags":13825,"concepts":13826},[],[],{"space":13828,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13830,"publishedVersion":279,"revision":59,"contentType":13832,"locale":27},{"sys":13829},{"type":12,"linkType":13,"id":14},{"sys":13831},{"id":20,"type":12,"linkType":21},{"sys":13833},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13835,"metaTitle":289,"metaDescription":290,"mainTitle":13836,"subtitle":309,"heroImage":13851,"ctaButton":332,"ctaLink":333},[288],{"data":13837,"content":13838,"nodeType":71},{},[13839,13845],{"data":13840,"content":13841,"nodeType":301},{},[13842],{"data":13843,"marks":13844,"value":300,"nodeType":79},{},[],{"data":13846,"content":13847,"nodeType":84},{},[13848],{"data":13849,"marks":13850,"value":308,"nodeType":79},{},[],{"metadata":13852,"sys":13855,"fields":13860},{"tags":13853,"concepts":13854},[],[],{"space":13856,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13858,"publishedVersion":59,"revision":22,"locale":27},{"sys":13857},{"type":12,"linkType":13,"id":14},{"sys":13859},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13861},{"url":324,"details":13862,"fileName":330,"contentType":331},{"size":326,"image":13863},{"width":328,"height":329},{"sys":13865,"fields":13868},{"id":13866,"createdAt":13867},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":13869,"slug":13870,"articleIntro":13869,"category":13871},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[13872],{"metadata":13873,"sys":13876,"fields":13883},{"tags":13874,"concepts":13875},[],[],{"space":13877,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13879,"publishedVersion":279,"revision":59,"contentType":13881,"locale":27},{"sys":13878},{"type":12,"linkType":13,"id":14},{"sys":13880},{"id":20,"type":12,"linkType":21},{"sys":13882},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13884,"metaTitle":289,"metaDescription":290,"mainTitle":13885,"subtitle":309,"heroImage":13900,"ctaButton":332,"ctaLink":333},[288],{"data":13886,"content":13887,"nodeType":71},{},[13888,13894],{"data":13889,"content":13890,"nodeType":301},{},[13891],{"data":13892,"marks":13893,"value":300,"nodeType":79},{},[],{"data":13895,"content":13896,"nodeType":84},{},[13897],{"data":13898,"marks":13899,"value":308,"nodeType":79},{},[],{"metadata":13901,"sys":13904,"fields":13909},{"tags":13902,"concepts":13903},[],[],{"space":13905,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13907,"publishedVersion":59,"revision":22,"locale":27},{"sys":13906},{"type":12,"linkType":13,"id":14},{"sys":13908},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13910},{"url":324,"details":13911,"fileName":330,"contentType":331},{"size":326,"image":13912},{"width":328,"height":329},{"sys":13914,"fields":13916},{"id":13915,"createdAt":9111},"1gL1TVBdSVq2maqsnWjSUW",{"title":13917,"slug":13918,"articleIntro":-1,"category":13919},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[13920],{"metadata":13921,"sys":13924,"fields":13931},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13927,"publishedVersion":279,"revision":59,"contentType":13929,"locale":27},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":20,"type":12,"linkType":21},{"sys":13930},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13932,"metaTitle":289,"metaDescription":290,"mainTitle":13933,"subtitle":309,"heroImage":13948,"ctaButton":332,"ctaLink":333},[288],{"data":13934,"content":13935,"nodeType":71},{},[13936,13942],{"data":13937,"content":13938,"nodeType":301},{},[13939],{"data":13940,"marks":13941,"value":300,"nodeType":79},{},[],{"data":13943,"content":13944,"nodeType":84},{},[13945],{"data":13946,"marks":13947,"value":308,"nodeType":79},{},[],{"metadata":13949,"sys":13952,"fields":13957},{"tags":13950,"concepts":13951},[],[],{"space":13953,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":13955,"publishedVersion":59,"revision":22,"locale":27},{"sys":13954},{"type":12,"linkType":13,"id":14},{"sys":13956},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":13958},{"url":324,"details":13959,"fileName":330,"contentType":331},{"size":326,"image":13960},{"width":328,"height":329},{"sys":13962,"fields":13965},{"id":13963,"createdAt":13964},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":13966,"slug":13967,"articleIntro":13966,"category":13968},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[13969],{"metadata":13970,"sys":13973,"fields":13980},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":13976,"publishedVersion":279,"revision":59,"contentType":13978,"locale":27},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":20,"type":12,"linkType":21},{"sys":13979},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":13981,"metaTitle":289,"metaDescription":290,"mainTitle":13982,"subtitle":309,"heroImage":13997,"ctaButton":332,"ctaLink":333},[288],{"data":13983,"content":13984,"nodeType":71},{},[13985,13991],{"data":13986,"content":13987,"nodeType":301},{},[13988],{"data":13989,"marks":13990,"value":300,"nodeType":79},{},[],{"data":13992,"content":13993,"nodeType":84},{},[13994],{"data":13995,"marks":13996,"value":308,"nodeType":79},{},[],{"metadata":13998,"sys":14001,"fields":14006},{"tags":13999,"concepts":14000},[],[],{"space":14002,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14004,"publishedVersion":59,"revision":22,"locale":27},{"sys":14003},{"type":12,"linkType":13,"id":14},{"sys":14005},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14007},{"url":324,"details":14008,"fileName":330,"contentType":331},{"size":326,"image":14009},{"width":328,"height":329},{"sys":14011,"fields":14014},{"id":14012,"createdAt":14013},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":14015,"slug":14016,"articleIntro":14015,"category":14017},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[14018],{"metadata":14019,"sys":14022,"fields":14029},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14025,"publishedVersion":279,"revision":59,"contentType":14027,"locale":27},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":20,"type":12,"linkType":21},{"sys":14028},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14030,"metaTitle":289,"metaDescription":290,"mainTitle":14031,"subtitle":309,"heroImage":14046,"ctaButton":332,"ctaLink":333},[288],{"data":14032,"content":14033,"nodeType":71},{},[14034,14040],{"data":14035,"content":14036,"nodeType":301},{},[14037],{"data":14038,"marks":14039,"value":300,"nodeType":79},{},[],{"data":14041,"content":14042,"nodeType":84},{},[14043],{"data":14044,"marks":14045,"value":308,"nodeType":79},{},[],{"metadata":14047,"sys":14050,"fields":14055},{"tags":14048,"concepts":14049},[],[],{"space":14051,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14053,"publishedVersion":59,"revision":22,"locale":27},{"sys":14052},{"type":12,"linkType":13,"id":14},{"sys":14054},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14056},{"url":324,"details":14057,"fileName":330,"contentType":331},{"size":326,"image":14058},{"width":328,"height":329},{"sys":14060,"fields":14063},{"id":14061,"createdAt":14062},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":14064,"slug":14065,"articleIntro":14064,"category":14066},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[14067],{"metadata":14068,"sys":14071,"fields":14078},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14074,"publishedVersion":279,"revision":59,"contentType":14076,"locale":27},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":20,"type":12,"linkType":21},{"sys":14077},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14079,"metaTitle":289,"metaDescription":290,"mainTitle":14080,"subtitle":309,"heroImage":14095,"ctaButton":332,"ctaLink":333},[288],{"data":14081,"content":14082,"nodeType":71},{},[14083,14089],{"data":14084,"content":14085,"nodeType":301},{},[14086],{"data":14087,"marks":14088,"value":300,"nodeType":79},{},[],{"data":14090,"content":14091,"nodeType":84},{},[14092],{"data":14093,"marks":14094,"value":308,"nodeType":79},{},[],{"metadata":14096,"sys":14099,"fields":14104},{"tags":14097,"concepts":14098},[],[],{"space":14100,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14102,"publishedVersion":59,"revision":22,"locale":27},{"sys":14101},{"type":12,"linkType":13,"id":14},{"sys":14103},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14105},{"url":324,"details":14106,"fileName":330,"contentType":331},{"size":326,"image":14107},{"width":328,"height":329},{"sys":14109,"fields":14112},{"id":14110,"createdAt":14111},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":14113,"slug":14114,"articleIntro":14113,"category":14115},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[14116],{"metadata":14117,"sys":14120,"fields":14127},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14123,"publishedVersion":279,"revision":59,"contentType":14125,"locale":27},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":20,"type":12,"linkType":21},{"sys":14126},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14128,"metaTitle":289,"metaDescription":290,"mainTitle":14129,"subtitle":309,"heroImage":14144,"ctaButton":332,"ctaLink":333},[288],{"data":14130,"content":14131,"nodeType":71},{},[14132,14138],{"data":14133,"content":14134,"nodeType":301},{},[14135],{"data":14136,"marks":14137,"value":300,"nodeType":79},{},[],{"data":14139,"content":14140,"nodeType":84},{},[14141],{"data":14142,"marks":14143,"value":308,"nodeType":79},{},[],{"metadata":14145,"sys":14148,"fields":14153},{"tags":14146,"concepts":14147},[],[],{"space":14149,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14151,"publishedVersion":59,"revision":22,"locale":27},{"sys":14150},{"type":12,"linkType":13,"id":14},{"sys":14152},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14154},{"url":324,"details":14155,"fileName":330,"contentType":331},{"size":326,"image":14156},{"width":328,"height":329},{"sys":14158,"fields":14161},{"id":14159,"createdAt":14160},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":14162,"slug":14163,"articleIntro":14162,"category":14164},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[14165],{"metadata":14166,"sys":14169,"fields":14176},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14172,"publishedVersion":279,"revision":59,"contentType":14174,"locale":27},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":20,"type":12,"linkType":21},{"sys":14175},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14177,"metaTitle":289,"metaDescription":290,"mainTitle":14178,"subtitle":309,"heroImage":14193,"ctaButton":332,"ctaLink":333},[288],{"data":14179,"content":14180,"nodeType":71},{},[14181,14187],{"data":14182,"content":14183,"nodeType":301},{},[14184],{"data":14185,"marks":14186,"value":300,"nodeType":79},{},[],{"data":14188,"content":14189,"nodeType":84},{},[14190],{"data":14191,"marks":14192,"value":308,"nodeType":79},{},[],{"metadata":14194,"sys":14197,"fields":14202},{"tags":14195,"concepts":14196},[],[],{"space":14198,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14200,"publishedVersion":59,"revision":22,"locale":27},{"sys":14199},{"type":12,"linkType":13,"id":14},{"sys":14201},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14203},{"url":324,"details":14204,"fileName":330,"contentType":331},{"size":326,"image":14205},{"width":328,"height":329},{"sys":14207,"fields":14210},{"id":14208,"createdAt":14209},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":14211,"slug":14212,"articleIntro":14211,"category":14213},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[14214],{"metadata":14215,"sys":14218,"fields":14225},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14221,"publishedVersion":279,"revision":59,"contentType":14223,"locale":27},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":20,"type":12,"linkType":21},{"sys":14224},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14226,"metaTitle":289,"metaDescription":290,"mainTitle":14227,"subtitle":309,"heroImage":14242,"ctaButton":332,"ctaLink":333},[288],{"data":14228,"content":14229,"nodeType":71},{},[14230,14236],{"data":14231,"content":14232,"nodeType":301},{},[14233],{"data":14234,"marks":14235,"value":300,"nodeType":79},{},[],{"data":14237,"content":14238,"nodeType":84},{},[14239],{"data":14240,"marks":14241,"value":308,"nodeType":79},{},[],{"metadata":14243,"sys":14246,"fields":14251},{"tags":14244,"concepts":14245},[],[],{"space":14247,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14249,"publishedVersion":59,"revision":22,"locale":27},{"sys":14248},{"type":12,"linkType":13,"id":14},{"sys":14250},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14252},{"url":324,"details":14253,"fileName":330,"contentType":331},{"size":326,"image":14254},{"width":328,"height":329},{"sys":14256,"fields":14259},{"id":14257,"createdAt":14258},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":14260,"slug":14261,"articleIntro":14262,"category":14263},"Compte 76 - Produits financiers","compte-76-produits-financiers","Le compte 76 regroupe tous les produits financiers de l’entreprise : dividendes, intérêts, gains de change et cessions, soumis à l’impôt sur les sociétés.",[14264],{"metadata":14265,"sys":14268,"fields":14275},{"tags":14266,"concepts":14267},[],[],{"space":14269,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14271,"publishedVersion":279,"revision":59,"contentType":14273,"locale":27},{"sys":14270},{"type":12,"linkType":13,"id":14},{"sys":14272},{"id":20,"type":12,"linkType":21},{"sys":14274},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14276,"metaTitle":289,"metaDescription":290,"mainTitle":14277,"subtitle":309,"heroImage":14292,"ctaButton":332,"ctaLink":333},[288],{"data":14278,"content":14279,"nodeType":71},{},[14280,14286],{"data":14281,"content":14282,"nodeType":301},{},[14283],{"data":14284,"marks":14285,"value":300,"nodeType":79},{},[],{"data":14287,"content":14288,"nodeType":84},{},[14289],{"data":14290,"marks":14291,"value":308,"nodeType":79},{},[],{"metadata":14293,"sys":14296,"fields":14301},{"tags":14294,"concepts":14295},[],[],{"space":14297,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14299,"publishedVersion":59,"revision":22,"locale":27},{"sys":14298},{"type":12,"linkType":13,"id":14},{"sys":14300},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14302},{"url":324,"details":14303,"fileName":330,"contentType":331},{"size":326,"image":14304},{"width":328,"height":329},{"sys":14306,"fields":14309},{"id":14307,"createdAt":14308},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":14310,"slug":14311,"articleIntro":14310,"category":14312},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[14313],{"metadata":14314,"sys":14317,"fields":14324},{"tags":14315,"concepts":14316},[],[],{"space":14318,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14320,"publishedVersion":279,"revision":59,"contentType":14322,"locale":27},{"sys":14319},{"type":12,"linkType":13,"id":14},{"sys":14321},{"id":20,"type":12,"linkType":21},{"sys":14323},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14325,"metaTitle":289,"metaDescription":290,"mainTitle":14326,"subtitle":309,"heroImage":14341,"ctaButton":332,"ctaLink":333},[288],{"data":14327,"content":14328,"nodeType":71},{},[14329,14335],{"data":14330,"content":14331,"nodeType":301},{},[14332],{"data":14333,"marks":14334,"value":300,"nodeType":79},{},[],{"data":14336,"content":14337,"nodeType":84},{},[14338],{"data":14339,"marks":14340,"value":308,"nodeType":79},{},[],{"metadata":14342,"sys":14345,"fields":14350},{"tags":14343,"concepts":14344},[],[],{"space":14346,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14348,"publishedVersion":59,"revision":22,"locale":27},{"sys":14347},{"type":12,"linkType":13,"id":14},{"sys":14349},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14351},{"url":324,"details":14352,"fileName":330,"contentType":331},{"size":326,"image":14353},{"width":328,"height":329},{"sys":14355,"fields":14358},{"id":14356,"createdAt":14357},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":14359,"slug":14360,"articleIntro":-1,"category":14361},"Compte 66 - Charges financières","compte-66-charges-financieres",[14362],{"metadata":14363,"sys":14366,"fields":14373},{"tags":14364,"concepts":14365},[],[],{"space":14367,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14369,"publishedVersion":279,"revision":59,"contentType":14371,"locale":27},{"sys":14368},{"type":12,"linkType":13,"id":14},{"sys":14370},{"id":20,"type":12,"linkType":21},{"sys":14372},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14374,"metaTitle":289,"metaDescription":290,"mainTitle":14375,"subtitle":309,"heroImage":14390,"ctaButton":332,"ctaLink":333},[288],{"data":14376,"content":14377,"nodeType":71},{},[14378,14384],{"data":14379,"content":14380,"nodeType":301},{},[14381],{"data":14382,"marks":14383,"value":300,"nodeType":79},{},[],{"data":14385,"content":14386,"nodeType":84},{},[14387],{"data":14388,"marks":14389,"value":308,"nodeType":79},{},[],{"metadata":14391,"sys":14394,"fields":14399},{"tags":14392,"concepts":14393},[],[],{"space":14395,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14397,"publishedVersion":59,"revision":22,"locale":27},{"sys":14396},{"type":12,"linkType":13,"id":14},{"sys":14398},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14400},{"url":324,"details":14401,"fileName":330,"contentType":331},{"size":326,"image":14402},{"width":328,"height":329},{"sys":14404,"fields":14407},{"id":14405,"createdAt":14406},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":14408,"slug":14409,"articleIntro":14410,"category":14411},"Compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes","Le compte 633 permet d'enregistrer les taxes et contributions assises sur les rémunérations et versées à des organismes autres que l'administration fiscale",[14412],{"metadata":14413,"sys":14416,"fields":14423},{"tags":14414,"concepts":14415},[],[],{"space":14417,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14419,"publishedVersion":279,"revision":59,"contentType":14421,"locale":27},{"sys":14418},{"type":12,"linkType":13,"id":14},{"sys":14420},{"id":20,"type":12,"linkType":21},{"sys":14422},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14424,"metaTitle":289,"metaDescription":290,"mainTitle":14425,"subtitle":309,"heroImage":14440,"ctaButton":332,"ctaLink":333},[288],{"data":14426,"content":14427,"nodeType":71},{},[14428,14434],{"data":14429,"content":14430,"nodeType":301},{},[14431],{"data":14432,"marks":14433,"value":300,"nodeType":79},{},[],{"data":14435,"content":14436,"nodeType":84},{},[14437],{"data":14438,"marks":14439,"value":308,"nodeType":79},{},[],{"metadata":14441,"sys":14444,"fields":14449},{"tags":14442,"concepts":14443},[],[],{"space":14445,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14447,"publishedVersion":59,"revision":22,"locale":27},{"sys":14446},{"type":12,"linkType":13,"id":14},{"sys":14448},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14450},{"url":324,"details":14451,"fileName":330,"contentType":331},{"size":326,"image":14452},{"width":328,"height":329},{"sys":14454,"fields":14457},{"id":14455,"createdAt":14456},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14458,"slug":14459,"articleIntro":-1,"category":14460},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14461],{"metadata":14462,"sys":14465,"fields":14472},{"tags":14463,"concepts":14464},[],[],{"space":14466,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14468,"publishedVersion":279,"revision":59,"contentType":14470,"locale":27},{"sys":14467},{"type":12,"linkType":13,"id":14},{"sys":14469},{"id":20,"type":12,"linkType":21},{"sys":14471},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14473,"metaTitle":289,"metaDescription":290,"mainTitle":14474,"subtitle":309,"heroImage":14489,"ctaButton":332,"ctaLink":333},[288],{"data":14475,"content":14476,"nodeType":71},{},[14477,14483],{"data":14478,"content":14479,"nodeType":301},{},[14480],{"data":14481,"marks":14482,"value":300,"nodeType":79},{},[],{"data":14484,"content":14485,"nodeType":84},{},[14486],{"data":14487,"marks":14488,"value":308,"nodeType":79},{},[],{"metadata":14490,"sys":14493,"fields":14498},{"tags":14491,"concepts":14492},[],[],{"space":14494,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14496,"publishedVersion":59,"revision":22,"locale":27},{"sys":14495},{"type":12,"linkType":13,"id":14},{"sys":14497},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14499},{"url":324,"details":14500,"fileName":330,"contentType":331},{"size":326,"image":14501},{"width":328,"height":329},{"sys":14503,"fields":14506},{"id":14504,"createdAt":14505},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":14507,"slug":14508,"articleIntro":14509,"category":14510},"Compte 6333 - Participation employeurs à la formation professionnelle continue","compte-6333-participation-des-employeurs-a-la-formation-professionnelle-continue","Le compte 6333 est utilisé pour comptabiliser les versements effectués par l'entreprise aux organismes collecteurs agréés (OPCO) pour la formation professionnelle continue des salariés.",[14511],{"metadata":14512,"sys":14515,"fields":14522},{"tags":14513,"concepts":14514},[],[],{"space":14516,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14518,"publishedVersion":279,"revision":59,"contentType":14520,"locale":27},{"sys":14517},{"type":12,"linkType":13,"id":14},{"sys":14519},{"id":20,"type":12,"linkType":21},{"sys":14521},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14523,"metaTitle":289,"metaDescription":290,"mainTitle":14524,"subtitle":309,"heroImage":14539,"ctaButton":332,"ctaLink":333},[288],{"data":14525,"content":14526,"nodeType":71},{},[14527,14533],{"data":14528,"content":14529,"nodeType":301},{},[14530],{"data":14531,"marks":14532,"value":300,"nodeType":79},{},[],{"data":14534,"content":14535,"nodeType":84},{},[14536],{"data":14537,"marks":14538,"value":308,"nodeType":79},{},[],{"metadata":14540,"sys":14543,"fields":14548},{"tags":14541,"concepts":14542},[],[],{"space":14544,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14546,"publishedVersion":59,"revision":22,"locale":27},{"sys":14545},{"type":12,"linkType":13,"id":14},{"sys":14547},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14549},{"url":324,"details":14550,"fileName":330,"contentType":331},{"size":326,"image":14551},{"width":328,"height":329},{"sys":14553,"fields":14556},{"id":14554,"createdAt":14555},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":14557,"slug":14558,"articleIntro":14557,"category":14559},"Compte 58 - Virements internes","compte-58-virements-internes",[14560],{"metadata":14561,"sys":14564,"fields":14571},{"tags":14562,"concepts":14563},[],[],{"space":14565,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14567,"publishedVersion":279,"revision":59,"contentType":14569,"locale":27},{"sys":14566},{"type":12,"linkType":13,"id":14},{"sys":14568},{"id":20,"type":12,"linkType":21},{"sys":14570},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14572,"metaTitle":289,"metaDescription":290,"mainTitle":14573,"subtitle":309,"heroImage":14588,"ctaButton":332,"ctaLink":333},[288],{"data":14574,"content":14575,"nodeType":71},{},[14576,14582],{"data":14577,"content":14578,"nodeType":301},{},[14579],{"data":14580,"marks":14581,"value":300,"nodeType":79},{},[],{"data":14583,"content":14584,"nodeType":84},{},[14585],{"data":14586,"marks":14587,"value":308,"nodeType":79},{},[],{"metadata":14589,"sys":14592,"fields":14597},{"tags":14590,"concepts":14591},[],[],{"space":14593,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14595,"publishedVersion":59,"revision":22,"locale":27},{"sys":14594},{"type":12,"linkType":13,"id":14},{"sys":14596},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14598},{"url":324,"details":14599,"fileName":330,"contentType":331},{"size":326,"image":14600},{"width":328,"height":329},{"sys":14602,"fields":14605},{"id":14603,"createdAt":14604},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":14606,"slug":14607,"articleIntro":-1,"category":14608},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[14609],{"metadata":14610,"sys":14613,"fields":14620},{"tags":14611,"concepts":14612},[],[],{"space":14614,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14616,"publishedVersion":279,"revision":59,"contentType":14618,"locale":27},{"sys":14615},{"type":12,"linkType":13,"id":14},{"sys":14617},{"id":20,"type":12,"linkType":21},{"sys":14619},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14621,"metaTitle":289,"metaDescription":290,"mainTitle":14622,"subtitle":309,"heroImage":14637,"ctaButton":332,"ctaLink":333},[288],{"data":14623,"content":14624,"nodeType":71},{},[14625,14631],{"data":14626,"content":14627,"nodeType":301},{},[14628],{"data":14629,"marks":14630,"value":300,"nodeType":79},{},[],{"data":14632,"content":14633,"nodeType":84},{},[14634],{"data":14635,"marks":14636,"value":308,"nodeType":79},{},[],{"metadata":14638,"sys":14641,"fields":14646},{"tags":14639,"concepts":14640},[],[],{"space":14642,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14644,"publishedVersion":59,"revision":22,"locale":27},{"sys":14643},{"type":12,"linkType":13,"id":14},{"sys":14645},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14647},{"url":324,"details":14648,"fileName":330,"contentType":331},{"size":326,"image":14649},{"width":328,"height":329},{"sys":14651,"fields":14654},{"id":14652,"createdAt":14653},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":14655,"slug":14656,"articleIntro":14655,"category":14657},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[14658],{"metadata":14659,"sys":14662,"fields":14669},{"tags":14660,"concepts":14661},[],[],{"space":14663,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14665,"publishedVersion":279,"revision":59,"contentType":14667,"locale":27},{"sys":14664},{"type":12,"linkType":13,"id":14},{"sys":14666},{"id":20,"type":12,"linkType":21},{"sys":14668},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14670,"metaTitle":289,"metaDescription":290,"mainTitle":14671,"subtitle":309,"heroImage":14686,"ctaButton":332,"ctaLink":333},[288],{"data":14672,"content":14673,"nodeType":71},{},[14674,14680],{"data":14675,"content":14676,"nodeType":301},{},[14677],{"data":14678,"marks":14679,"value":300,"nodeType":79},{},[],{"data":14681,"content":14682,"nodeType":84},{},[14683],{"data":14684,"marks":14685,"value":308,"nodeType":79},{},[],{"metadata":14687,"sys":14690,"fields":14695},{"tags":14688,"concepts":14689},[],[],{"space":14691,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14693,"publishedVersion":59,"revision":22,"locale":27},{"sys":14692},{"type":12,"linkType":13,"id":14},{"sys":14694},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14696},{"url":324,"details":14697,"fileName":330,"contentType":331},{"size":326,"image":14698},{"width":328,"height":329},{"sys":14700,"fields":14703},{"id":14701,"createdAt":14702},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":14704,"slug":14705,"articleIntro":-1,"category":14706},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[14707],{"metadata":14708,"sys":14711,"fields":14718},{"tags":14709,"concepts":14710},[],[],{"space":14712,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14714,"publishedVersion":279,"revision":59,"contentType":14716,"locale":27},{"sys":14713},{"type":12,"linkType":13,"id":14},{"sys":14715},{"id":20,"type":12,"linkType":21},{"sys":14717},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14719,"metaTitle":289,"metaDescription":290,"mainTitle":14720,"subtitle":309,"heroImage":14735,"ctaButton":332,"ctaLink":333},[288],{"data":14721,"content":14722,"nodeType":71},{},[14723,14729],{"data":14724,"content":14725,"nodeType":301},{},[14726],{"data":14727,"marks":14728,"value":300,"nodeType":79},{},[],{"data":14730,"content":14731,"nodeType":84},{},[14732],{"data":14733,"marks":14734,"value":308,"nodeType":79},{},[],{"metadata":14736,"sys":14739,"fields":14744},{"tags":14737,"concepts":14738},[],[],{"space":14740,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14742,"publishedVersion":59,"revision":22,"locale":27},{"sys":14741},{"type":12,"linkType":13,"id":14},{"sys":14743},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14745},{"url":324,"details":14746,"fileName":330,"contentType":331},{"size":326,"image":14747},{"width":328,"height":329},{"sys":14749,"fields":14752},{"id":14750,"createdAt":14751},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":14753,"slug":14754,"articleIntro":14753,"category":14755},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[14756],{"metadata":14757,"sys":14760,"fields":14767},{"tags":14758,"concepts":14759},[],[],{"space":14761,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14763,"publishedVersion":279,"revision":59,"contentType":14765,"locale":27},{"sys":14762},{"type":12,"linkType":13,"id":14},{"sys":14764},{"id":20,"type":12,"linkType":21},{"sys":14766},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14768,"metaTitle":289,"metaDescription":290,"mainTitle":14769,"subtitle":309,"heroImage":14784,"ctaButton":332,"ctaLink":333},[288],{"data":14770,"content":14771,"nodeType":71},{},[14772,14778],{"data":14773,"content":14774,"nodeType":301},{},[14775],{"data":14776,"marks":14777,"value":300,"nodeType":79},{},[],{"data":14779,"content":14780,"nodeType":84},{},[14781],{"data":14782,"marks":14783,"value":308,"nodeType":79},{},[],{"metadata":14785,"sys":14788,"fields":14793},{"tags":14786,"concepts":14787},[],[],{"space":14789,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14791,"publishedVersion":59,"revision":22,"locale":27},{"sys":14790},{"type":12,"linkType":13,"id":14},{"sys":14792},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14794},{"url":324,"details":14795,"fileName":330,"contentType":331},{"size":326,"image":14796},{"width":328,"height":329},{"sys":14798,"fields":14801},{"id":14799,"createdAt":14800},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":14802,"slug":14803,"articleIntro":-1,"category":14804},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[14805],{"metadata":14806,"sys":14809,"fields":14816},{"tags":14807,"concepts":14808},[],[],{"space":14810,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14812,"publishedVersion":279,"revision":59,"contentType":14814,"locale":27},{"sys":14811},{"type":12,"linkType":13,"id":14},{"sys":14813},{"id":20,"type":12,"linkType":21},{"sys":14815},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14817,"metaTitle":289,"metaDescription":290,"mainTitle":14818,"subtitle":309,"heroImage":14833,"ctaButton":332,"ctaLink":333},[288],{"data":14819,"content":14820,"nodeType":71},{},[14821,14827],{"data":14822,"content":14823,"nodeType":301},{},[14824],{"data":14825,"marks":14826,"value":300,"nodeType":79},{},[],{"data":14828,"content":14829,"nodeType":84},{},[14830],{"data":14831,"marks":14832,"value":308,"nodeType":79},{},[],{"metadata":14834,"sys":14837,"fields":14842},{"tags":14835,"concepts":14836},[],[],{"space":14838,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14840,"publishedVersion":59,"revision":22,"locale":27},{"sys":14839},{"type":12,"linkType":13,"id":14},{"sys":14841},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14843},{"url":324,"details":14844,"fileName":330,"contentType":331},{"size":326,"image":14845},{"width":328,"height":329},{"sys":14847,"fields":14850},{"id":14848,"createdAt":14849},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":14851,"slug":14852,"articleIntro":-1,"category":14853},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[14854],{"metadata":14855,"sys":14858,"fields":14865},{"tags":14856,"concepts":14857},[],[],{"space":14859,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14861,"publishedVersion":279,"revision":59,"contentType":14863,"locale":27},{"sys":14860},{"type":12,"linkType":13,"id":14},{"sys":14862},{"id":20,"type":12,"linkType":21},{"sys":14864},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14866,"metaTitle":289,"metaDescription":290,"mainTitle":14867,"subtitle":309,"heroImage":14882,"ctaButton":332,"ctaLink":333},[288],{"data":14868,"content":14869,"nodeType":71},{},[14870,14876],{"data":14871,"content":14872,"nodeType":301},{},[14873],{"data":14874,"marks":14875,"value":300,"nodeType":79},{},[],{"data":14877,"content":14878,"nodeType":84},{},[14879],{"data":14880,"marks":14881,"value":308,"nodeType":79},{},[],{"metadata":14883,"sys":14886,"fields":14891},{"tags":14884,"concepts":14885},[],[],{"space":14887,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14889,"publishedVersion":59,"revision":22,"locale":27},{"sys":14888},{"type":12,"linkType":13,"id":14},{"sys":14890},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14892},{"url":324,"details":14893,"fileName":330,"contentType":331},{"size":326,"image":14894},{"width":328,"height":329},{"sys":14896,"fields":14899},{"id":14897,"createdAt":14898},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":14900,"slug":14901,"articleIntro":14900,"category":14902},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[14903],{"metadata":14904,"sys":14907,"fields":14914},{"tags":14905,"concepts":14906},[],[],{"space":14908,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14910,"publishedVersion":279,"revision":59,"contentType":14912,"locale":27},{"sys":14909},{"type":12,"linkType":13,"id":14},{"sys":14911},{"id":20,"type":12,"linkType":21},{"sys":14913},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14915,"metaTitle":289,"metaDescription":290,"mainTitle":14916,"subtitle":309,"heroImage":14931,"ctaButton":332,"ctaLink":333},[288],{"data":14917,"content":14918,"nodeType":71},{},[14919,14925],{"data":14920,"content":14921,"nodeType":301},{},[14922],{"data":14923,"marks":14924,"value":300,"nodeType":79},{},[],{"data":14926,"content":14927,"nodeType":84},{},[14928],{"data":14929,"marks":14930,"value":308,"nodeType":79},{},[],{"metadata":14932,"sys":14935,"fields":14940},{"tags":14933,"concepts":14934},[],[],{"space":14936,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14938,"publishedVersion":59,"revision":22,"locale":27},{"sys":14937},{"type":12,"linkType":13,"id":14},{"sys":14939},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14941},{"url":324,"details":14942,"fileName":330,"contentType":331},{"size":326,"image":14943},{"width":328,"height":329},{"sys":14945,"fields":14948},{"id":14946,"createdAt":14947},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":14949,"slug":14950,"articleIntro":14949,"category":14951},"6161 - Multirisques","compte-6161-multirisques",[14952],{"metadata":14953,"sys":14956,"fields":14963},{"tags":14954,"concepts":14955},[],[],{"space":14957,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":14959,"publishedVersion":279,"revision":59,"contentType":14961,"locale":27},{"sys":14958},{"type":12,"linkType":13,"id":14},{"sys":14960},{"id":20,"type":12,"linkType":21},{"sys":14962},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":14964,"metaTitle":289,"metaDescription":290,"mainTitle":14965,"subtitle":309,"heroImage":14980,"ctaButton":332,"ctaLink":333},[288],{"data":14966,"content":14967,"nodeType":71},{},[14968,14974],{"data":14969,"content":14970,"nodeType":301},{},[14971],{"data":14972,"marks":14973,"value":300,"nodeType":79},{},[],{"data":14975,"content":14976,"nodeType":84},{},[14977],{"data":14978,"marks":14979,"value":308,"nodeType":79},{},[],{"metadata":14981,"sys":14984,"fields":14989},{"tags":14982,"concepts":14983},[],[],{"space":14985,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":14987,"publishedVersion":59,"revision":22,"locale":27},{"sys":14986},{"type":12,"linkType":13,"id":14},{"sys":14988},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":14990},{"url":324,"details":14991,"fileName":330,"contentType":331},{"size":326,"image":14992},{"width":328,"height":329},{"sys":14994,"fields":14995},{"id":15,"createdAt":17},{"title":29,"slug":264,"articleIntro":29,"category":14996},[14997],{"metadata":14998,"sys":15001,"fields":15008},{"tags":14999,"concepts":15000},[],[],{"space":15002,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15004,"publishedVersion":279,"revision":59,"contentType":15006,"locale":27},{"sys":15003},{"type":12,"linkType":13,"id":14},{"sys":15005},{"id":20,"type":12,"linkType":21},{"sys":15007},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15009,"metaTitle":289,"metaDescription":290,"mainTitle":15010,"subtitle":309,"heroImage":15025,"ctaButton":332,"ctaLink":333},[288],{"data":15011,"content":15012,"nodeType":71},{},[15013,15019],{"data":15014,"content":15015,"nodeType":301},{},[15016],{"data":15017,"marks":15018,"value":300,"nodeType":79},{},[],{"data":15020,"content":15021,"nodeType":84},{},[15022],{"data":15023,"marks":15024,"value":308,"nodeType":79},{},[],{"metadata":15026,"sys":15029,"fields":15034},{"tags":15027,"concepts":15028},[],[],{"space":15030,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15032,"publishedVersion":59,"revision":22,"locale":27},{"sys":15031},{"type":12,"linkType":13,"id":14},{"sys":15033},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15035},{"url":324,"details":15036,"fileName":330,"contentType":331},{"size":326,"image":15037},{"width":328,"height":329},{"sys":15039,"fields":15042},{"id":15040,"createdAt":15041},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":15043,"slug":15044,"articleIntro":-1,"category":15045},"Le compte 4425 enregistre les retenues fiscales et sociales prélevées sur les dividendes et rémunérations des associés, à reverser à l’administration.","compte-4425-retenues-et-prelevements-concernant-les-associes",[15046],{"metadata":15047,"sys":15050,"fields":15057},{"tags":15048,"concepts":15049},[],[],{"space":15051,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15053,"publishedVersion":279,"revision":59,"contentType":15055,"locale":27},{"sys":15052},{"type":12,"linkType":13,"id":14},{"sys":15054},{"id":20,"type":12,"linkType":21},{"sys":15056},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15058,"metaTitle":289,"metaDescription":290,"mainTitle":15059,"subtitle":309,"heroImage":15074,"ctaButton":332,"ctaLink":333},[288],{"data":15060,"content":15061,"nodeType":71},{},[15062,15068],{"data":15063,"content":15064,"nodeType":301},{},[15065],{"data":15066,"marks":15067,"value":300,"nodeType":79},{},[],{"data":15069,"content":15070,"nodeType":84},{},[15071],{"data":15072,"marks":15073,"value":308,"nodeType":79},{},[],{"metadata":15075,"sys":15078,"fields":15083},{"tags":15076,"concepts":15077},[],[],{"space":15079,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15081,"publishedVersion":59,"revision":22,"locale":27},{"sys":15080},{"type":12,"linkType":13,"id":14},{"sys":15082},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15084},{"url":324,"details":15085,"fileName":330,"contentType":331},{"size":326,"image":15086},{"width":328,"height":329},{"sys":15088,"fields":15091},{"id":15089,"createdAt":15090},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":15092,"slug":15093,"articleIntro":15092,"category":15094},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[15095],{"metadata":15096,"sys":15099,"fields":15106},{"tags":15097,"concepts":15098},[],[],{"space":15100,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15102,"publishedVersion":279,"revision":59,"contentType":15104,"locale":27},{"sys":15101},{"type":12,"linkType":13,"id":14},{"sys":15103},{"id":20,"type":12,"linkType":21},{"sys":15105},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15107,"metaTitle":289,"metaDescription":290,"mainTitle":15108,"subtitle":309,"heroImage":15123,"ctaButton":332,"ctaLink":333},[288],{"data":15109,"content":15110,"nodeType":71},{},[15111,15117],{"data":15112,"content":15113,"nodeType":301},{},[15114],{"data":15115,"marks":15116,"value":300,"nodeType":79},{},[],{"data":15118,"content":15119,"nodeType":84},{},[15120],{"data":15121,"marks":15122,"value":308,"nodeType":79},{},[],{"metadata":15124,"sys":15127,"fields":15132},{"tags":15125,"concepts":15126},[],[],{"space":15128,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15130,"publishedVersion":59,"revision":22,"locale":27},{"sys":15129},{"type":12,"linkType":13,"id":14},{"sys":15131},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15133},{"url":324,"details":15134,"fileName":330,"contentType":331},{"size":326,"image":15135},{"width":328,"height":329},{"sys":15137,"fields":15140},{"id":15138,"createdAt":15139},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":15141,"slug":15142,"articleIntro":15141,"category":15143},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[15144],{"metadata":15145,"sys":15148,"fields":15155},{"tags":15146,"concepts":15147},[],[],{"space":15149,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15151,"publishedVersion":279,"revision":59,"contentType":15153,"locale":27},{"sys":15150},{"type":12,"linkType":13,"id":14},{"sys":15152},{"id":20,"type":12,"linkType":21},{"sys":15154},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15156,"metaTitle":289,"metaDescription":290,"mainTitle":15157,"subtitle":309,"heroImage":15172,"ctaButton":332,"ctaLink":333},[288],{"data":15158,"content":15159,"nodeType":71},{},[15160,15166],{"data":15161,"content":15162,"nodeType":301},{},[15163],{"data":15164,"marks":15165,"value":300,"nodeType":79},{},[],{"data":15167,"content":15168,"nodeType":84},{},[15169],{"data":15170,"marks":15171,"value":308,"nodeType":79},{},[],{"metadata":15173,"sys":15176,"fields":15181},{"tags":15174,"concepts":15175},[],[],{"space":15177,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15179,"publishedVersion":59,"revision":22,"locale":27},{"sys":15178},{"type":12,"linkType":13,"id":14},{"sys":15180},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15182},{"url":324,"details":15183,"fileName":330,"contentType":331},{"size":326,"image":15184},{"width":328,"height":329},{"sys":15186,"fields":15189},{"id":15187,"createdAt":15188},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":15190,"slug":15191,"articleIntro":15190,"category":15192},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[15193],{"metadata":15194,"sys":15197,"fields":15204},{"tags":15195,"concepts":15196},[],[],{"space":15198,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15200,"publishedVersion":279,"revision":59,"contentType":15202,"locale":27},{"sys":15199},{"type":12,"linkType":13,"id":14},{"sys":15201},{"id":20,"type":12,"linkType":21},{"sys":15203},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15205,"metaTitle":289,"metaDescription":290,"mainTitle":15206,"subtitle":309,"heroImage":15221,"ctaButton":332,"ctaLink":333},[288],{"data":15207,"content":15208,"nodeType":71},{},[15209,15215],{"data":15210,"content":15211,"nodeType":301},{},[15212],{"data":15213,"marks":15214,"value":300,"nodeType":79},{},[],{"data":15216,"content":15217,"nodeType":84},{},[15218],{"data":15219,"marks":15220,"value":308,"nodeType":79},{},[],{"metadata":15222,"sys":15225,"fields":15230},{"tags":15223,"concepts":15224},[],[],{"space":15226,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15228,"publishedVersion":59,"revision":22,"locale":27},{"sys":15227},{"type":12,"linkType":13,"id":14},{"sys":15229},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15231},{"url":324,"details":15232,"fileName":330,"contentType":331},{"size":326,"image":15233},{"width":328,"height":329},{"sys":15235,"fields":15238},{"id":15236,"createdAt":15237},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":15239,"slug":15240,"articleIntro":15239,"category":15241},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[15242],{"metadata":15243,"sys":15246,"fields":15253},{"tags":15244,"concepts":15245},[],[],{"space":15247,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15249,"publishedVersion":279,"revision":59,"contentType":15251,"locale":27},{"sys":15248},{"type":12,"linkType":13,"id":14},{"sys":15250},{"id":20,"type":12,"linkType":21},{"sys":15252},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15254,"metaTitle":289,"metaDescription":290,"mainTitle":15255,"subtitle":309,"heroImage":15270,"ctaButton":332,"ctaLink":333},[288],{"data":15256,"content":15257,"nodeType":71},{},[15258,15264],{"data":15259,"content":15260,"nodeType":301},{},[15261],{"data":15262,"marks":15263,"value":300,"nodeType":79},{},[],{"data":15265,"content":15266,"nodeType":84},{},[15267],{"data":15268,"marks":15269,"value":308,"nodeType":79},{},[],{"metadata":15271,"sys":15274,"fields":15279},{"tags":15272,"concepts":15273},[],[],{"space":15275,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15277,"publishedVersion":59,"revision":22,"locale":27},{"sys":15276},{"type":12,"linkType":13,"id":14},{"sys":15278},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15280},{"url":324,"details":15281,"fileName":330,"contentType":331},{"size":326,"image":15282},{"width":328,"height":329},{"sys":15284,"fields":15287},{"id":15285,"createdAt":15286},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":15288,"slug":15289,"articleIntro":15288,"category":15290},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[15291],{"metadata":15292,"sys":15295,"fields":15302},{"tags":15293,"concepts":15294},[],[],{"space":15296,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15298,"publishedVersion":279,"revision":59,"contentType":15300,"locale":27},{"sys":15297},{"type":12,"linkType":13,"id":14},{"sys":15299},{"id":20,"type":12,"linkType":21},{"sys":15301},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15303,"metaTitle":289,"metaDescription":290,"mainTitle":15304,"subtitle":309,"heroImage":15319,"ctaButton":332,"ctaLink":333},[288],{"data":15305,"content":15306,"nodeType":71},{},[15307,15313],{"data":15308,"content":15309,"nodeType":301},{},[15310],{"data":15311,"marks":15312,"value":300,"nodeType":79},{},[],{"data":15314,"content":15315,"nodeType":84},{},[15316],{"data":15317,"marks":15318,"value":308,"nodeType":79},{},[],{"metadata":15320,"sys":15323,"fields":15328},{"tags":15321,"concepts":15322},[],[],{"space":15324,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15326,"publishedVersion":59,"revision":22,"locale":27},{"sys":15325},{"type":12,"linkType":13,"id":14},{"sys":15327},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15329},{"url":324,"details":15330,"fileName":330,"contentType":331},{"size":326,"image":15331},{"width":328,"height":329},{"sys":15333,"fields":15336},{"id":15334,"createdAt":15335},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":15337,"slug":15338,"articleIntro":15337,"category":15339},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[15340],{"metadata":15341,"sys":15344,"fields":15351},{"tags":15342,"concepts":15343},[],[],{"space":15345,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15347,"publishedVersion":279,"revision":59,"contentType":15349,"locale":27},{"sys":15346},{"type":12,"linkType":13,"id":14},{"sys":15348},{"id":20,"type":12,"linkType":21},{"sys":15350},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15352,"metaTitle":289,"metaDescription":290,"mainTitle":15353,"subtitle":309,"heroImage":15368,"ctaButton":332,"ctaLink":333},[288],{"data":15354,"content":15355,"nodeType":71},{},[15356,15362],{"data":15357,"content":15358,"nodeType":301},{},[15359],{"data":15360,"marks":15361,"value":300,"nodeType":79},{},[],{"data":15363,"content":15364,"nodeType":84},{},[15365],{"data":15366,"marks":15367,"value":308,"nodeType":79},{},[],{"metadata":15369,"sys":15372,"fields":15377},{"tags":15370,"concepts":15371},[],[],{"space":15373,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15375,"publishedVersion":59,"revision":22,"locale":27},{"sys":15374},{"type":12,"linkType":13,"id":14},{"sys":15376},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15378},{"url":324,"details":15379,"fileName":330,"contentType":331},{"size":326,"image":15380},{"width":328,"height":329},{"sys":15382,"fields":15385},{"id":15383,"createdAt":15384},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":15386,"slug":15387,"articleIntro":-1,"category":15388},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[15389],{"metadata":15390,"sys":15393,"fields":15400},{"tags":15391,"concepts":15392},[],[],{"space":15394,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15396,"publishedVersion":279,"revision":59,"contentType":15398,"locale":27},{"sys":15395},{"type":12,"linkType":13,"id":14},{"sys":15397},{"id":20,"type":12,"linkType":21},{"sys":15399},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15401,"metaTitle":289,"metaDescription":290,"mainTitle":15402,"subtitle":309,"heroImage":15417,"ctaButton":332,"ctaLink":333},[288],{"data":15403,"content":15404,"nodeType":71},{},[15405,15411],{"data":15406,"content":15407,"nodeType":301},{},[15408],{"data":15409,"marks":15410,"value":300,"nodeType":79},{},[],{"data":15412,"content":15413,"nodeType":84},{},[15414],{"data":15415,"marks":15416,"value":308,"nodeType":79},{},[],{"metadata":15418,"sys":15421,"fields":15426},{"tags":15419,"concepts":15420},[],[],{"space":15422,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15424,"publishedVersion":59,"revision":22,"locale":27},{"sys":15423},{"type":12,"linkType":13,"id":14},{"sys":15425},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15427},{"url":324,"details":15428,"fileName":330,"contentType":331},{"size":326,"image":15429},{"width":328,"height":329},{"sys":15431,"fields":15434},{"id":15432,"createdAt":15433},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":15435,"slug":15436,"articleIntro":15437,"category":15438},"Comment comptabiliser les frais de voiture ?","comment-comptabiliser-les-frais-de-voiture","Gérer la comptabilité des frais liés aux véhicules professionnels peut s’avérer complexe pour une entreprise. Entre l’achat, la location, l’entretien ou encore le carburant, chaque dépense a ses propres règles comptables. Découvrez notre guide complet, accompagné d’exemples concrets pour chaque situation, afin d’enregistrer vos frais de véhicule de manière juste et conforme à la réglementation.",[15439],{"metadata":15440,"sys":15443,"fields":15450},{"tags":15441,"concepts":15442},[],[],{"space":15444,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15446,"publishedVersion":279,"revision":59,"contentType":15448,"locale":27},{"sys":15445},{"type":12,"linkType":13,"id":14},{"sys":15447},{"id":20,"type":12,"linkType":21},{"sys":15449},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15451,"metaTitle":289,"metaDescription":290,"mainTitle":15452,"subtitle":309,"heroImage":15467,"ctaButton":332,"ctaLink":333},[288],{"data":15453,"content":15454,"nodeType":71},{},[15455,15461],{"data":15456,"content":15457,"nodeType":301},{},[15458],{"data":15459,"marks":15460,"value":300,"nodeType":79},{},[],{"data":15462,"content":15463,"nodeType":84},{},[15464],{"data":15465,"marks":15466,"value":308,"nodeType":79},{},[],{"metadata":15468,"sys":15471,"fields":15476},{"tags":15469,"concepts":15470},[],[],{"space":15472,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15474,"publishedVersion":59,"revision":22,"locale":27},{"sys":15473},{"type":12,"linkType":13,"id":14},{"sys":15475},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15477},{"url":324,"details":15478,"fileName":330,"contentType":331},{"size":326,"image":15479},{"width":328,"height":329},{"sys":15481,"fields":15484},{"id":15482,"createdAt":15483},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":15485,"slug":15486,"articleIntro":15485,"category":15487},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[15488],{"metadata":15489,"sys":15492,"fields":15499},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15495,"publishedVersion":279,"revision":59,"contentType":15497,"locale":27},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":20,"type":12,"linkType":21},{"sys":15498},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15500,"metaTitle":289,"metaDescription":290,"mainTitle":15501,"subtitle":309,"heroImage":15516,"ctaButton":332,"ctaLink":333},[288],{"data":15502,"content":15503,"nodeType":71},{},[15504,15510],{"data":15505,"content":15506,"nodeType":301},{},[15507],{"data":15508,"marks":15509,"value":300,"nodeType":79},{},[],{"data":15511,"content":15512,"nodeType":84},{},[15513],{"data":15514,"marks":15515,"value":308,"nodeType":79},{},[],{"metadata":15517,"sys":15520,"fields":15525},{"tags":15518,"concepts":15519},[],[],{"space":15521,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15523,"publishedVersion":59,"revision":22,"locale":27},{"sys":15522},{"type":12,"linkType":13,"id":14},{"sys":15524},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15526},{"url":324,"details":15527,"fileName":330,"contentType":331},{"size":326,"image":15528},{"width":328,"height":329},{"sys":15530,"fields":15533},{"id":15531,"createdAt":15532},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15534,"slug":15535,"articleIntro":15534,"category":15536},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15537],{"metadata":15538,"sys":15541,"fields":15548},{"tags":15539,"concepts":15540},[],[],{"space":15542,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15544,"publishedVersion":279,"revision":59,"contentType":15546,"locale":27},{"sys":15543},{"type":12,"linkType":13,"id":14},{"sys":15545},{"id":20,"type":12,"linkType":21},{"sys":15547},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15549,"metaTitle":289,"metaDescription":290,"mainTitle":15550,"subtitle":309,"heroImage":15565,"ctaButton":332,"ctaLink":333},[288],{"data":15551,"content":15552,"nodeType":71},{},[15553,15559],{"data":15554,"content":15555,"nodeType":301},{},[15556],{"data":15557,"marks":15558,"value":300,"nodeType":79},{},[],{"data":15560,"content":15561,"nodeType":84},{},[15562],{"data":15563,"marks":15564,"value":308,"nodeType":79},{},[],{"metadata":15566,"sys":15569,"fields":15574},{"tags":15567,"concepts":15568},[],[],{"space":15570,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15572,"publishedVersion":59,"revision":22,"locale":27},{"sys":15571},{"type":12,"linkType":13,"id":14},{"sys":15573},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15575},{"url":324,"details":15576,"fileName":330,"contentType":331},{"size":326,"image":15577},{"width":328,"height":329},{"sys":15579,"fields":15582},{"id":15580,"createdAt":15581},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":15583,"slug":15584,"articleIntro":15583,"category":15585},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[15586],{"metadata":15587,"sys":15590,"fields":15597},{"tags":15588,"concepts":15589},[],[],{"space":15591,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15593,"publishedVersion":279,"revision":59,"contentType":15595,"locale":27},{"sys":15592},{"type":12,"linkType":13,"id":14},{"sys":15594},{"id":20,"type":12,"linkType":21},{"sys":15596},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15598,"metaTitle":289,"metaDescription":290,"mainTitle":15599,"subtitle":309,"heroImage":15614,"ctaButton":332,"ctaLink":333},[288],{"data":15600,"content":15601,"nodeType":71},{},[15602,15608],{"data":15603,"content":15604,"nodeType":301},{},[15605],{"data":15606,"marks":15607,"value":300,"nodeType":79},{},[],{"data":15609,"content":15610,"nodeType":84},{},[15611],{"data":15612,"marks":15613,"value":308,"nodeType":79},{},[],{"metadata":15615,"sys":15618,"fields":15623},{"tags":15616,"concepts":15617},[],[],{"space":15619,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15621,"publishedVersion":59,"revision":22,"locale":27},{"sys":15620},{"type":12,"linkType":13,"id":14},{"sys":15622},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15624},{"url":324,"details":15625,"fileName":330,"contentType":331},{"size":326,"image":15626},{"width":328,"height":329},{"sys":15628,"fields":15631},{"id":15629,"createdAt":15630},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":15632,"slug":15633,"articleIntro":15632,"category":15634},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[15635],{"metadata":15636,"sys":15639,"fields":15646},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15642,"publishedVersion":279,"revision":59,"contentType":15644,"locale":27},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":20,"type":12,"linkType":21},{"sys":15645},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15647,"metaTitle":289,"metaDescription":290,"mainTitle":15648,"subtitle":309,"heroImage":15663,"ctaButton":332,"ctaLink":333},[288],{"data":15649,"content":15650,"nodeType":71},{},[15651,15657],{"data":15652,"content":15653,"nodeType":301},{},[15654],{"data":15655,"marks":15656,"value":300,"nodeType":79},{},[],{"data":15658,"content":15659,"nodeType":84},{},[15660],{"data":15661,"marks":15662,"value":308,"nodeType":79},{},[],{"metadata":15664,"sys":15667,"fields":15672},{"tags":15665,"concepts":15666},[],[],{"space":15668,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15670,"publishedVersion":59,"revision":22,"locale":27},{"sys":15669},{"type":12,"linkType":13,"id":14},{"sys":15671},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15673},{"url":324,"details":15674,"fileName":330,"contentType":331},{"size":326,"image":15675},{"width":328,"height":329},{"sys":15677,"fields":15680},{"id":15678,"createdAt":15679},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":15681,"slug":15682,"articleIntro":15681,"category":15683},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[15684],{"metadata":15685,"sys":15688,"fields":15695},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15691,"publishedVersion":279,"revision":59,"contentType":15693,"locale":27},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":20,"type":12,"linkType":21},{"sys":15694},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15696,"metaTitle":289,"metaDescription":290,"mainTitle":15697,"subtitle":309,"heroImage":15712,"ctaButton":332,"ctaLink":333},[288],{"data":15698,"content":15699,"nodeType":71},{},[15700,15706],{"data":15701,"content":15702,"nodeType":301},{},[15703],{"data":15704,"marks":15705,"value":300,"nodeType":79},{},[],{"data":15707,"content":15708,"nodeType":84},{},[15709],{"data":15710,"marks":15711,"value":308,"nodeType":79},{},[],{"metadata":15713,"sys":15716,"fields":15721},{"tags":15714,"concepts":15715},[],[],{"space":15717,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15719,"publishedVersion":59,"revision":22,"locale":27},{"sys":15718},{"type":12,"linkType":13,"id":14},{"sys":15720},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15722},{"url":324,"details":15723,"fileName":330,"contentType":331},{"size":326,"image":15724},{"width":328,"height":329},{"sys":15726,"fields":15729},{"id":15727,"createdAt":15728},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":15730,"slug":15731,"articleIntro":15730,"category":15732},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[15733],{"metadata":15734,"sys":15737,"fields":15744},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15740,"publishedVersion":279,"revision":59,"contentType":15742,"locale":27},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":20,"type":12,"linkType":21},{"sys":15743},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15745,"metaTitle":289,"metaDescription":290,"mainTitle":15746,"subtitle":309,"heroImage":15761,"ctaButton":332,"ctaLink":333},[288],{"data":15747,"content":15748,"nodeType":71},{},[15749,15755],{"data":15750,"content":15751,"nodeType":301},{},[15752],{"data":15753,"marks":15754,"value":300,"nodeType":79},{},[],{"data":15756,"content":15757,"nodeType":84},{},[15758],{"data":15759,"marks":15760,"value":308,"nodeType":79},{},[],{"metadata":15762,"sys":15765,"fields":15770},{"tags":15763,"concepts":15764},[],[],{"space":15766,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15768,"publishedVersion":59,"revision":22,"locale":27},{"sys":15767},{"type":12,"linkType":13,"id":14},{"sys":15769},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15771},{"url":324,"details":15772,"fileName":330,"contentType":331},{"size":326,"image":15773},{"width":328,"height":329},{"sys":15775,"fields":15778},{"id":15776,"createdAt":15777},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15779,"slug":15780,"articleIntro":15779,"category":15781},"2805 - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires","compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",[15782],{"metadata":15783,"sys":15786,"fields":15793},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15789,"publishedVersion":279,"revision":59,"contentType":15791,"locale":27},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":20,"type":12,"linkType":21},{"sys":15792},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15794,"metaTitle":289,"metaDescription":290,"mainTitle":15795,"subtitle":309,"heroImage":15810,"ctaButton":332,"ctaLink":333},[288],{"data":15796,"content":15797,"nodeType":71},{},[15798,15804],{"data":15799,"content":15800,"nodeType":301},{},[15801],{"data":15802,"marks":15803,"value":300,"nodeType":79},{},[],{"data":15805,"content":15806,"nodeType":84},{},[15807],{"data":15808,"marks":15809,"value":308,"nodeType":79},{},[],{"metadata":15811,"sys":15814,"fields":15819},{"tags":15812,"concepts":15813},[],[],{"space":15815,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15817,"publishedVersion":59,"revision":22,"locale":27},{"sys":15816},{"type":12,"linkType":13,"id":14},{"sys":15818},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15820},{"url":324,"details":15821,"fileName":330,"contentType":331},{"size":326,"image":15822},{"width":328,"height":329},{"sys":15824,"fields":15827},{"id":15825,"createdAt":15826},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":15828,"slug":15829,"articleIntro":15828,"category":15830},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[15831],{"metadata":15832,"sys":15835,"fields":15842},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15838,"publishedVersion":279,"revision":59,"contentType":15840,"locale":27},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":20,"type":12,"linkType":21},{"sys":15841},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15843,"metaTitle":289,"metaDescription":290,"mainTitle":15844,"subtitle":309,"heroImage":15859,"ctaButton":332,"ctaLink":333},[288],{"data":15845,"content":15846,"nodeType":71},{},[15847,15853],{"data":15848,"content":15849,"nodeType":301},{},[15850],{"data":15851,"marks":15852,"value":300,"nodeType":79},{},[],{"data":15854,"content":15855,"nodeType":84},{},[15856],{"data":15857,"marks":15858,"value":308,"nodeType":79},{},[],{"metadata":15860,"sys":15863,"fields":15868},{"tags":15861,"concepts":15862},[],[],{"space":15864,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15866,"publishedVersion":59,"revision":22,"locale":27},{"sys":15865},{"type":12,"linkType":13,"id":14},{"sys":15867},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15869},{"url":324,"details":15870,"fileName":330,"contentType":331},{"size":326,"image":15871},{"width":328,"height":329},{"sys":15873,"fields":15876},{"id":15874,"createdAt":15875},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":15877,"slug":15878,"articleIntro":-1,"category":15879},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[15880],{"metadata":15881,"sys":15884,"fields":15891},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15887,"publishedVersion":279,"revision":59,"contentType":15889,"locale":27},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":20,"type":12,"linkType":21},{"sys":15890},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15892,"metaTitle":289,"metaDescription":290,"mainTitle":15893,"subtitle":309,"heroImage":15908,"ctaButton":332,"ctaLink":333},[288],{"data":15894,"content":15895,"nodeType":71},{},[15896,15902],{"data":15897,"content":15898,"nodeType":301},{},[15899],{"data":15900,"marks":15901,"value":300,"nodeType":79},{},[],{"data":15903,"content":15904,"nodeType":84},{},[15905],{"data":15906,"marks":15907,"value":308,"nodeType":79},{},[],{"metadata":15909,"sys":15912,"fields":15917},{"tags":15910,"concepts":15911},[],[],{"space":15913,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15915,"publishedVersion":59,"revision":22,"locale":27},{"sys":15914},{"type":12,"linkType":13,"id":14},{"sys":15916},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15918},{"url":324,"details":15919,"fileName":330,"contentType":331},{"size":326,"image":15920},{"width":328,"height":329},{"sys":15922,"fields":15925},{"id":15923,"createdAt":15924},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":15926,"slug":15927,"articleIntro":15926,"category":15928},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[15929],{"metadata":15930,"sys":15933,"fields":15940},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15936,"publishedVersion":279,"revision":59,"contentType":15938,"locale":27},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":20,"type":12,"linkType":21},{"sys":15939},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15941,"metaTitle":289,"metaDescription":290,"mainTitle":15942,"subtitle":309,"heroImage":15957,"ctaButton":332,"ctaLink":333},[288],{"data":15943,"content":15944,"nodeType":71},{},[15945,15951],{"data":15946,"content":15947,"nodeType":301},{},[15948],{"data":15949,"marks":15950,"value":300,"nodeType":79},{},[],{"data":15952,"content":15953,"nodeType":84},{},[15954],{"data":15955,"marks":15956,"value":308,"nodeType":79},{},[],{"metadata":15958,"sys":15961,"fields":15966},{"tags":15959,"concepts":15960},[],[],{"space":15962,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":15964,"publishedVersion":59,"revision":22,"locale":27},{"sys":15963},{"type":12,"linkType":13,"id":14},{"sys":15965},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":15967},{"url":324,"details":15968,"fileName":330,"contentType":331},{"size":326,"image":15969},{"width":328,"height":329},{"sys":15971,"fields":15974},{"id":15972,"createdAt":15973},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":15975,"slug":15976,"articleIntro":15975,"category":15977},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[15978],{"metadata":15979,"sys":15982,"fields":15989},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":15985,"publishedVersion":279,"revision":59,"contentType":15987,"locale":27},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":20,"type":12,"linkType":21},{"sys":15988},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":15990,"metaTitle":289,"metaDescription":290,"mainTitle":15991,"subtitle":309,"heroImage":16006,"ctaButton":332,"ctaLink":333},[288],{"data":15992,"content":15993,"nodeType":71},{},[15994,16000],{"data":15995,"content":15996,"nodeType":301},{},[15997],{"data":15998,"marks":15999,"value":300,"nodeType":79},{},[],{"data":16001,"content":16002,"nodeType":84},{},[16003],{"data":16004,"marks":16005,"value":308,"nodeType":79},{},[],{"metadata":16007,"sys":16010,"fields":16015},{"tags":16008,"concepts":16009},[],[],{"space":16011,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16013,"publishedVersion":59,"revision":22,"locale":27},{"sys":16012},{"type":12,"linkType":13,"id":14},{"sys":16014},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16016},{"url":324,"details":16017,"fileName":330,"contentType":331},{"size":326,"image":16018},{"width":328,"height":329},{"sys":16020,"fields":16023},{"id":16021,"createdAt":16022},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":16024,"slug":16025,"articleIntro":16024,"category":16026},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[16027],{"metadata":16028,"sys":16031,"fields":16038},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16034,"publishedVersion":279,"revision":59,"contentType":16036,"locale":27},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":20,"type":12,"linkType":21},{"sys":16037},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16039,"metaTitle":289,"metaDescription":290,"mainTitle":16040,"subtitle":309,"heroImage":16055,"ctaButton":332,"ctaLink":333},[288],{"data":16041,"content":16042,"nodeType":71},{},[16043,16049],{"data":16044,"content":16045,"nodeType":301},{},[16046],{"data":16047,"marks":16048,"value":300,"nodeType":79},{},[],{"data":16050,"content":16051,"nodeType":84},{},[16052],{"data":16053,"marks":16054,"value":308,"nodeType":79},{},[],{"metadata":16056,"sys":16059,"fields":16064},{"tags":16057,"concepts":16058},[],[],{"space":16060,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16062,"publishedVersion":59,"revision":22,"locale":27},{"sys":16061},{"type":12,"linkType":13,"id":14},{"sys":16063},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16065},{"url":324,"details":16066,"fileName":330,"contentType":331},{"size":326,"image":16067},{"width":328,"height":329},{"sys":16069,"fields":16072},{"id":16070,"createdAt":16071},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":16073,"slug":16074,"articleIntro":16073,"category":16075},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[16076],{"metadata":16077,"sys":16080,"fields":16087},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16083,"publishedVersion":279,"revision":59,"contentType":16085,"locale":27},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":20,"type":12,"linkType":21},{"sys":16086},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16088,"metaTitle":289,"metaDescription":290,"mainTitle":16089,"subtitle":309,"heroImage":16104,"ctaButton":332,"ctaLink":333},[288],{"data":16090,"content":16091,"nodeType":71},{},[16092,16098],{"data":16093,"content":16094,"nodeType":301},{},[16095],{"data":16096,"marks":16097,"value":300,"nodeType":79},{},[],{"data":16099,"content":16100,"nodeType":84},{},[16101],{"data":16102,"marks":16103,"value":308,"nodeType":79},{},[],{"metadata":16105,"sys":16108,"fields":16113},{"tags":16106,"concepts":16107},[],[],{"space":16109,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16111,"publishedVersion":59,"revision":22,"locale":27},{"sys":16110},{"type":12,"linkType":13,"id":14},{"sys":16112},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16114},{"url":324,"details":16115,"fileName":330,"contentType":331},{"size":326,"image":16116},{"width":328,"height":329},{"sys":16118,"fields":16121},{"id":16119,"createdAt":16120},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":16122,"slug":16123,"articleIntro":16122,"category":16124},"443 - Opérations particulières avec l'Etat les collectivités publiques, les organismes internationaux","compte-443-operations-particulieres-avec-l-etat-les-collectivites-publiques-les-organismes-internationaux",[16125],{"metadata":16126,"sys":16129,"fields":16136},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16132,"publishedVersion":279,"revision":59,"contentType":16134,"locale":27},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":20,"type":12,"linkType":21},{"sys":16135},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16137,"metaTitle":289,"metaDescription":290,"mainTitle":16138,"subtitle":309,"heroImage":16153,"ctaButton":332,"ctaLink":333},[288],{"data":16139,"content":16140,"nodeType":71},{},[16141,16147],{"data":16142,"content":16143,"nodeType":301},{},[16144],{"data":16145,"marks":16146,"value":300,"nodeType":79},{},[],{"data":16148,"content":16149,"nodeType":84},{},[16150],{"data":16151,"marks":16152,"value":308,"nodeType":79},{},[],{"metadata":16154,"sys":16157,"fields":16162},{"tags":16155,"concepts":16156},[],[],{"space":16158,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16160,"publishedVersion":59,"revision":22,"locale":27},{"sys":16159},{"type":12,"linkType":13,"id":14},{"sys":16161},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16163},{"url":324,"details":16164,"fileName":330,"contentType":331},{"size":326,"image":16165},{"width":328,"height":329},{"sys":16167,"fields":16170},{"id":16168,"createdAt":16169},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":16171,"slug":16172,"articleIntro":-1,"category":16173},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[16174],{"metadata":16175,"sys":16178,"fields":16185},{"tags":16176,"concepts":16177},[],[],{"space":16179,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16181,"publishedVersion":279,"revision":59,"contentType":16183,"locale":27},{"sys":16180},{"type":12,"linkType":13,"id":14},{"sys":16182},{"id":20,"type":12,"linkType":21},{"sys":16184},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16186,"metaTitle":289,"metaDescription":290,"mainTitle":16187,"subtitle":309,"heroImage":16202,"ctaButton":332,"ctaLink":333},[288],{"data":16188,"content":16189,"nodeType":71},{},[16190,16196],{"data":16191,"content":16192,"nodeType":301},{},[16193],{"data":16194,"marks":16195,"value":300,"nodeType":79},{},[],{"data":16197,"content":16198,"nodeType":84},{},[16199],{"data":16200,"marks":16201,"value":308,"nodeType":79},{},[],{"metadata":16203,"sys":16206,"fields":16211},{"tags":16204,"concepts":16205},[],[],{"space":16207,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16209,"publishedVersion":59,"revision":22,"locale":27},{"sys":16208},{"type":12,"linkType":13,"id":14},{"sys":16210},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16212},{"url":324,"details":16213,"fileName":330,"contentType":331},{"size":326,"image":16214},{"width":328,"height":329},{"sys":16216,"fields":16219},{"id":16217,"createdAt":16218},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":16220,"slug":16221,"articleIntro":-1,"category":16222},"Compte 518 - Intérêts courus","compte-518-interets-courus",[16223],{"metadata":16224,"sys":16227,"fields":16234},{"tags":16225,"concepts":16226},[],[],{"space":16228,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16230,"publishedVersion":279,"revision":59,"contentType":16232,"locale":27},{"sys":16229},{"type":12,"linkType":13,"id":14},{"sys":16231},{"id":20,"type":12,"linkType":21},{"sys":16233},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16235,"metaTitle":289,"metaDescription":290,"mainTitle":16236,"subtitle":309,"heroImage":16251,"ctaButton":332,"ctaLink":333},[288],{"data":16237,"content":16238,"nodeType":71},{},[16239,16245],{"data":16240,"content":16241,"nodeType":301},{},[16242],{"data":16243,"marks":16244,"value":300,"nodeType":79},{},[],{"data":16246,"content":16247,"nodeType":84},{},[16248],{"data":16249,"marks":16250,"value":308,"nodeType":79},{},[],{"metadata":16252,"sys":16255,"fields":16260},{"tags":16253,"concepts":16254},[],[],{"space":16256,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16258,"publishedVersion":59,"revision":22,"locale":27},{"sys":16257},{"type":12,"linkType":13,"id":14},{"sys":16259},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16261},{"url":324,"details":16262,"fileName":330,"contentType":331},{"size":326,"image":16263},{"width":328,"height":329},{"sys":16265,"fields":16268},{"id":16266,"createdAt":16267},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":16269,"slug":16270,"articleIntro":16269,"category":16271},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[16272],{"metadata":16273,"sys":16276,"fields":16283},{"tags":16274,"concepts":16275},[],[],{"space":16277,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16279,"publishedVersion":279,"revision":59,"contentType":16281,"locale":27},{"sys":16278},{"type":12,"linkType":13,"id":14},{"sys":16280},{"id":20,"type":12,"linkType":21},{"sys":16282},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16284,"metaTitle":289,"metaDescription":290,"mainTitle":16285,"subtitle":309,"heroImage":16300,"ctaButton":332,"ctaLink":333},[288],{"data":16286,"content":16287,"nodeType":71},{},[16288,16294],{"data":16289,"content":16290,"nodeType":301},{},[16291],{"data":16292,"marks":16293,"value":300,"nodeType":79},{},[],{"data":16295,"content":16296,"nodeType":84},{},[16297],{"data":16298,"marks":16299,"value":308,"nodeType":79},{},[],{"metadata":16301,"sys":16304,"fields":16309},{"tags":16302,"concepts":16303},[],[],{"space":16305,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16307,"publishedVersion":59,"revision":22,"locale":27},{"sys":16306},{"type":12,"linkType":13,"id":14},{"sys":16308},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16310},{"url":324,"details":16311,"fileName":330,"contentType":331},{"size":326,"image":16312},{"width":328,"height":329},{"sys":16314,"fields":16317},{"id":16315,"createdAt":16316},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":16318,"slug":16319,"articleIntro":-1,"category":16320},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[16321],{"metadata":16322,"sys":16325,"fields":16332},{"tags":16323,"concepts":16324},[],[],{"space":16326,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16328,"publishedVersion":279,"revision":59,"contentType":16330,"locale":27},{"sys":16327},{"type":12,"linkType":13,"id":14},{"sys":16329},{"id":20,"type":12,"linkType":21},{"sys":16331},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16333,"metaTitle":289,"metaDescription":290,"mainTitle":16334,"subtitle":309,"heroImage":16349,"ctaButton":332,"ctaLink":333},[288],{"data":16335,"content":16336,"nodeType":71},{},[16337,16343],{"data":16338,"content":16339,"nodeType":301},{},[16340],{"data":16341,"marks":16342,"value":300,"nodeType":79},{},[],{"data":16344,"content":16345,"nodeType":84},{},[16346],{"data":16347,"marks":16348,"value":308,"nodeType":79},{},[],{"metadata":16350,"sys":16353,"fields":16358},{"tags":16351,"concepts":16352},[],[],{"space":16354,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16356,"publishedVersion":59,"revision":22,"locale":27},{"sys":16355},{"type":12,"linkType":13,"id":14},{"sys":16357},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16359},{"url":324,"details":16360,"fileName":330,"contentType":331},{"size":326,"image":16361},{"width":328,"height":329},{"sys":16363,"fields":16366},{"id":16364,"createdAt":16365},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":16367,"slug":16368,"articleIntro":16367,"category":16369},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[16370],{"metadata":16371,"sys":16374,"fields":16381},{"tags":16372,"concepts":16373},[],[],{"space":16375,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16377,"publishedVersion":279,"revision":59,"contentType":16379,"locale":27},{"sys":16376},{"type":12,"linkType":13,"id":14},{"sys":16378},{"id":20,"type":12,"linkType":21},{"sys":16380},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16382,"metaTitle":289,"metaDescription":290,"mainTitle":16383,"subtitle":309,"heroImage":16398,"ctaButton":332,"ctaLink":333},[288],{"data":16384,"content":16385,"nodeType":71},{},[16386,16392],{"data":16387,"content":16388,"nodeType":301},{},[16389],{"data":16390,"marks":16391,"value":300,"nodeType":79},{},[],{"data":16393,"content":16394,"nodeType":84},{},[16395],{"data":16396,"marks":16397,"value":308,"nodeType":79},{},[],{"metadata":16399,"sys":16402,"fields":16407},{"tags":16400,"concepts":16401},[],[],{"space":16403,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16405,"publishedVersion":59,"revision":22,"locale":27},{"sys":16404},{"type":12,"linkType":13,"id":14},{"sys":16406},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16408},{"url":324,"details":16409,"fileName":330,"contentType":331},{"size":326,"image":16410},{"width":328,"height":329},{"sys":16412,"fields":16415},{"id":16413,"createdAt":16414},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":16416,"slug":16417,"articleIntro":16416,"category":16418},"613 - Locations","compte-613-locations",[16419],{"metadata":16420,"sys":16423,"fields":16430},{"tags":16421,"concepts":16422},[],[],{"space":16424,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16426,"publishedVersion":279,"revision":59,"contentType":16428,"locale":27},{"sys":16425},{"type":12,"linkType":13,"id":14},{"sys":16427},{"id":20,"type":12,"linkType":21},{"sys":16429},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16431,"metaTitle":289,"metaDescription":290,"mainTitle":16432,"subtitle":309,"heroImage":16447,"ctaButton":332,"ctaLink":333},[288],{"data":16433,"content":16434,"nodeType":71},{},[16435,16441],{"data":16436,"content":16437,"nodeType":301},{},[16438],{"data":16439,"marks":16440,"value":300,"nodeType":79},{},[],{"data":16442,"content":16443,"nodeType":84},{},[16444],{"data":16445,"marks":16446,"value":308,"nodeType":79},{},[],{"metadata":16448,"sys":16451,"fields":16456},{"tags":16449,"concepts":16450},[],[],{"space":16452,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16454,"publishedVersion":59,"revision":22,"locale":27},{"sys":16453},{"type":12,"linkType":13,"id":14},{"sys":16455},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16457},{"url":324,"details":16458,"fileName":330,"contentType":331},{"size":326,"image":16459},{"width":328,"height":329},{"sys":16461,"fields":16464},{"id":16462,"createdAt":16463},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":16465,"slug":16466,"articleIntro":16465,"category":16467},"426 - Personnel - Dépôts","compte-426-personnel-depots",[16468],{"metadata":16469,"sys":16472,"fields":16479},{"tags":16470,"concepts":16471},[],[],{"space":16473,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16475,"publishedVersion":279,"revision":59,"contentType":16477,"locale":27},{"sys":16474},{"type":12,"linkType":13,"id":14},{"sys":16476},{"id":20,"type":12,"linkType":21},{"sys":16478},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16480,"metaTitle":289,"metaDescription":290,"mainTitle":16481,"subtitle":309,"heroImage":16496,"ctaButton":332,"ctaLink":333},[288],{"data":16482,"content":16483,"nodeType":71},{},[16484,16490],{"data":16485,"content":16486,"nodeType":301},{},[16487],{"data":16488,"marks":16489,"value":300,"nodeType":79},{},[],{"data":16491,"content":16492,"nodeType":84},{},[16493],{"data":16494,"marks":16495,"value":308,"nodeType":79},{},[],{"metadata":16497,"sys":16500,"fields":16505},{"tags":16498,"concepts":16499},[],[],{"space":16501,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16503,"publishedVersion":59,"revision":22,"locale":27},{"sys":16502},{"type":12,"linkType":13,"id":14},{"sys":16504},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16506},{"url":324,"details":16507,"fileName":330,"contentType":331},{"size":326,"image":16508},{"width":328,"height":329},{"sys":16510,"fields":16513},{"id":16511,"createdAt":16512},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":16514,"slug":16515,"articleIntro":-1,"category":16516},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[16517],{"metadata":16518,"sys":16521,"fields":16528},{"tags":16519,"concepts":16520},[],[],{"space":16522,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16524,"publishedVersion":279,"revision":59,"contentType":16526,"locale":27},{"sys":16523},{"type":12,"linkType":13,"id":14},{"sys":16525},{"id":20,"type":12,"linkType":21},{"sys":16527},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16529,"metaTitle":289,"metaDescription":290,"mainTitle":16530,"subtitle":309,"heroImage":16545,"ctaButton":332,"ctaLink":333},[288],{"data":16531,"content":16532,"nodeType":71},{},[16533,16539],{"data":16534,"content":16535,"nodeType":301},{},[16536],{"data":16537,"marks":16538,"value":300,"nodeType":79},{},[],{"data":16540,"content":16541,"nodeType":84},{},[16542],{"data":16543,"marks":16544,"value":308,"nodeType":79},{},[],{"metadata":16546,"sys":16549,"fields":16554},{"tags":16547,"concepts":16548},[],[],{"space":16550,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16552,"publishedVersion":59,"revision":22,"locale":27},{"sys":16551},{"type":12,"linkType":13,"id":14},{"sys":16553},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16555},{"url":324,"details":16556,"fileName":330,"contentType":331},{"size":326,"image":16557},{"width":328,"height":329},{"sys":16559,"fields":16562},{"id":16560,"createdAt":16561},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":16563,"slug":16564,"articleIntro":16563,"category":16565},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[16566],{"metadata":16567,"sys":16570,"fields":16577},{"tags":16568,"concepts":16569},[],[],{"space":16571,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16573,"publishedVersion":279,"revision":59,"contentType":16575,"locale":27},{"sys":16572},{"type":12,"linkType":13,"id":14},{"sys":16574},{"id":20,"type":12,"linkType":21},{"sys":16576},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16578,"metaTitle":289,"metaDescription":290,"mainTitle":16579,"subtitle":309,"heroImage":16594,"ctaButton":332,"ctaLink":333},[288],{"data":16580,"content":16581,"nodeType":71},{},[16582,16588],{"data":16583,"content":16584,"nodeType":301},{},[16585],{"data":16586,"marks":16587,"value":300,"nodeType":79},{},[],{"data":16589,"content":16590,"nodeType":84},{},[16591],{"data":16592,"marks":16593,"value":308,"nodeType":79},{},[],{"metadata":16595,"sys":16598,"fields":16603},{"tags":16596,"concepts":16597},[],[],{"space":16599,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16601,"publishedVersion":59,"revision":22,"locale":27},{"sys":16600},{"type":12,"linkType":13,"id":14},{"sys":16602},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16604},{"url":324,"details":16605,"fileName":330,"contentType":331},{"size":326,"image":16606},{"width":328,"height":329},{"sys":16608,"fields":16611},{"id":16609,"createdAt":16610},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":16612,"slug":16613,"articleIntro":-1,"category":16614},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[16615],{"metadata":16616,"sys":16619,"fields":16626},{"tags":16617,"concepts":16618},[],[],{"space":16620,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16622,"publishedVersion":279,"revision":59,"contentType":16624,"locale":27},{"sys":16621},{"type":12,"linkType":13,"id":14},{"sys":16623},{"id":20,"type":12,"linkType":21},{"sys":16625},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16627,"metaTitle":289,"metaDescription":290,"mainTitle":16628,"subtitle":309,"heroImage":16643,"ctaButton":332,"ctaLink":333},[288],{"data":16629,"content":16630,"nodeType":71},{},[16631,16637],{"data":16632,"content":16633,"nodeType":301},{},[16634],{"data":16635,"marks":16636,"value":300,"nodeType":79},{},[],{"data":16638,"content":16639,"nodeType":84},{},[16640],{"data":16641,"marks":16642,"value":308,"nodeType":79},{},[],{"metadata":16644,"sys":16647,"fields":16652},{"tags":16645,"concepts":16646},[],[],{"space":16648,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16650,"publishedVersion":59,"revision":22,"locale":27},{"sys":16649},{"type":12,"linkType":13,"id":14},{"sys":16651},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16653},{"url":324,"details":16654,"fileName":330,"contentType":331},{"size":326,"image":16655},{"width":328,"height":329},{"sys":16657,"fields":16660},{"id":16658,"createdAt":16659},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":16661,"slug":16662,"articleIntro":16661,"category":16663},"Compte 2131 - Bâtiments","compte-2131-batiments",[16664],{"metadata":16665,"sys":16668,"fields":16675},{"tags":16666,"concepts":16667},[],[],{"space":16669,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16671,"publishedVersion":279,"revision":59,"contentType":16673,"locale":27},{"sys":16670},{"type":12,"linkType":13,"id":14},{"sys":16672},{"id":20,"type":12,"linkType":21},{"sys":16674},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16676,"metaTitle":289,"metaDescription":290,"mainTitle":16677,"subtitle":309,"heroImage":16692,"ctaButton":332,"ctaLink":333},[288],{"data":16678,"content":16679,"nodeType":71},{},[16680,16686],{"data":16681,"content":16682,"nodeType":301},{},[16683],{"data":16684,"marks":16685,"value":300,"nodeType":79},{},[],{"data":16687,"content":16688,"nodeType":84},{},[16689],{"data":16690,"marks":16691,"value":308,"nodeType":79},{},[],{"metadata":16693,"sys":16696,"fields":16701},{"tags":16694,"concepts":16695},[],[],{"space":16697,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16699,"publishedVersion":59,"revision":22,"locale":27},{"sys":16698},{"type":12,"linkType":13,"id":14},{"sys":16700},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16702},{"url":324,"details":16703,"fileName":330,"contentType":331},{"size":326,"image":16704},{"width":328,"height":329},{"sys":16706,"fields":16709},{"id":16707,"createdAt":16708},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":16710,"slug":16711,"articleIntro":16710,"category":16712},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[16713],{"metadata":16714,"sys":16717,"fields":16724},{"tags":16715,"concepts":16716},[],[],{"space":16718,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16720,"publishedVersion":279,"revision":59,"contentType":16722,"locale":27},{"sys":16719},{"type":12,"linkType":13,"id":14},{"sys":16721},{"id":20,"type":12,"linkType":21},{"sys":16723},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16725,"metaTitle":289,"metaDescription":290,"mainTitle":16726,"subtitle":309,"heroImage":16741,"ctaButton":332,"ctaLink":333},[288],{"data":16727,"content":16728,"nodeType":71},{},[16729,16735],{"data":16730,"content":16731,"nodeType":301},{},[16732],{"data":16733,"marks":16734,"value":300,"nodeType":79},{},[],{"data":16736,"content":16737,"nodeType":84},{},[16738],{"data":16739,"marks":16740,"value":308,"nodeType":79},{},[],{"metadata":16742,"sys":16745,"fields":16750},{"tags":16743,"concepts":16744},[],[],{"space":16746,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16748,"publishedVersion":59,"revision":22,"locale":27},{"sys":16747},{"type":12,"linkType":13,"id":14},{"sys":16749},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16751},{"url":324,"details":16752,"fileName":330,"contentType":331},{"size":326,"image":16753},{"width":328,"height":329},{"sys":16755,"fields":16758},{"id":16756,"createdAt":16757},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":16759,"slug":16760,"articleIntro":-1,"category":16761},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[16762],{"metadata":16763,"sys":16766,"fields":16773},{"tags":16764,"concepts":16765},[],[],{"space":16767,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16769,"publishedVersion":279,"revision":59,"contentType":16771,"locale":27},{"sys":16768},{"type":12,"linkType":13,"id":14},{"sys":16770},{"id":20,"type":12,"linkType":21},{"sys":16772},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16774,"metaTitle":289,"metaDescription":290,"mainTitle":16775,"subtitle":309,"heroImage":16790,"ctaButton":332,"ctaLink":333},[288],{"data":16776,"content":16777,"nodeType":71},{},[16778,16784],{"data":16779,"content":16780,"nodeType":301},{},[16781],{"data":16782,"marks":16783,"value":300,"nodeType":79},{},[],{"data":16785,"content":16786,"nodeType":84},{},[16787],{"data":16788,"marks":16789,"value":308,"nodeType":79},{},[],{"metadata":16791,"sys":16794,"fields":16799},{"tags":16792,"concepts":16793},[],[],{"space":16795,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16797,"publishedVersion":59,"revision":22,"locale":27},{"sys":16796},{"type":12,"linkType":13,"id":14},{"sys":16798},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16800},{"url":324,"details":16801,"fileName":330,"contentType":331},{"size":326,"image":16802},{"width":328,"height":329},{"sys":16804,"fields":16807},{"id":16805,"createdAt":16806},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":16808,"slug":16809,"articleIntro":16808,"category":16810},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[16811],{"metadata":16812,"sys":16815,"fields":16822},{"tags":16813,"concepts":16814},[],[],{"space":16816,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16818,"publishedVersion":279,"revision":59,"contentType":16820,"locale":27},{"sys":16817},{"type":12,"linkType":13,"id":14},{"sys":16819},{"id":20,"type":12,"linkType":21},{"sys":16821},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16823,"metaTitle":289,"metaDescription":290,"mainTitle":16824,"subtitle":309,"heroImage":16839,"ctaButton":332,"ctaLink":333},[288],{"data":16825,"content":16826,"nodeType":71},{},[16827,16833],{"data":16828,"content":16829,"nodeType":301},{},[16830],{"data":16831,"marks":16832,"value":300,"nodeType":79},{},[],{"data":16834,"content":16835,"nodeType":84},{},[16836],{"data":16837,"marks":16838,"value":308,"nodeType":79},{},[],{"metadata":16840,"sys":16843,"fields":16848},{"tags":16841,"concepts":16842},[],[],{"space":16844,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16846,"publishedVersion":59,"revision":22,"locale":27},{"sys":16845},{"type":12,"linkType":13,"id":14},{"sys":16847},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16849},{"url":324,"details":16850,"fileName":330,"contentType":331},{"size":326,"image":16851},{"width":328,"height":329},{"sys":16853,"fields":16856},{"id":16854,"createdAt":16855},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":16857,"slug":16858,"articleIntro":16857,"category":16859},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[16860],{"metadata":16861,"sys":16864,"fields":16871},{"tags":16862,"concepts":16863},[],[],{"space":16865,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16867,"publishedVersion":279,"revision":59,"contentType":16869,"locale":27},{"sys":16866},{"type":12,"linkType":13,"id":14},{"sys":16868},{"id":20,"type":12,"linkType":21},{"sys":16870},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16872,"metaTitle":289,"metaDescription":290,"mainTitle":16873,"subtitle":309,"heroImage":16888,"ctaButton":332,"ctaLink":333},[288],{"data":16874,"content":16875,"nodeType":71},{},[16876,16882],{"data":16877,"content":16878,"nodeType":301},{},[16879],{"data":16880,"marks":16881,"value":300,"nodeType":79},{},[],{"data":16883,"content":16884,"nodeType":84},{},[16885],{"data":16886,"marks":16887,"value":308,"nodeType":79},{},[],{"metadata":16889,"sys":16892,"fields":16897},{"tags":16890,"concepts":16891},[],[],{"space":16893,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16895,"publishedVersion":59,"revision":22,"locale":27},{"sys":16894},{"type":12,"linkType":13,"id":14},{"sys":16896},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16898},{"url":324,"details":16899,"fileName":330,"contentType":331},{"size":326,"image":16900},{"width":328,"height":329},{"sys":16902,"fields":16905},{"id":16903,"createdAt":16904},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":16906,"slug":16907,"articleIntro":-1,"category":16908},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[16909],{"metadata":16910,"sys":16913,"fields":16920},{"tags":16911,"concepts":16912},[],[],{"space":16914,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16916,"publishedVersion":279,"revision":59,"contentType":16918,"locale":27},{"sys":16915},{"type":12,"linkType":13,"id":14},{"sys":16917},{"id":20,"type":12,"linkType":21},{"sys":16919},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16921,"metaTitle":289,"metaDescription":290,"mainTitle":16922,"subtitle":309,"heroImage":16937,"ctaButton":332,"ctaLink":333},[288],{"data":16923,"content":16924,"nodeType":71},{},[16925,16931],{"data":16926,"content":16927,"nodeType":301},{},[16928],{"data":16929,"marks":16930,"value":300,"nodeType":79},{},[],{"data":16932,"content":16933,"nodeType":84},{},[16934],{"data":16935,"marks":16936,"value":308,"nodeType":79},{},[],{"metadata":16938,"sys":16941,"fields":16946},{"tags":16939,"concepts":16940},[],[],{"space":16942,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16944,"publishedVersion":59,"revision":22,"locale":27},{"sys":16943},{"type":12,"linkType":13,"id":14},{"sys":16945},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16947},{"url":324,"details":16948,"fileName":330,"contentType":331},{"size":326,"image":16949},{"width":328,"height":329},{"sys":16951,"fields":16954},{"id":16952,"createdAt":16953},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":16955,"slug":16956,"articleIntro":-1,"category":16957},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[16958],{"metadata":16959,"sys":16962,"fields":16969},{"tags":16960,"concepts":16961},[],[],{"space":16963,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":16965,"publishedVersion":279,"revision":59,"contentType":16967,"locale":27},{"sys":16964},{"type":12,"linkType":13,"id":14},{"sys":16966},{"id":20,"type":12,"linkType":21},{"sys":16968},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":16970,"metaTitle":289,"metaDescription":290,"mainTitle":16971,"subtitle":309,"heroImage":16986,"ctaButton":332,"ctaLink":333},[288],{"data":16972,"content":16973,"nodeType":71},{},[16974,16980],{"data":16975,"content":16976,"nodeType":301},{},[16977],{"data":16978,"marks":16979,"value":300,"nodeType":79},{},[],{"data":16981,"content":16982,"nodeType":84},{},[16983],{"data":16984,"marks":16985,"value":308,"nodeType":79},{},[],{"metadata":16987,"sys":16990,"fields":16995},{"tags":16988,"concepts":16989},[],[],{"space":16991,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":16993,"publishedVersion":59,"revision":22,"locale":27},{"sys":16992},{"type":12,"linkType":13,"id":14},{"sys":16994},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":16996},{"url":324,"details":16997,"fileName":330,"contentType":331},{"size":326,"image":16998},{"width":328,"height":329},{"sys":17000,"fields":17003},{"id":17001,"createdAt":17002},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":17004,"slug":17005,"articleIntro":17004,"category":17006},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[17007],{"metadata":17008,"sys":17011,"fields":17018},{"tags":17009,"concepts":17010},[],[],{"space":17012,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17014,"publishedVersion":279,"revision":59,"contentType":17016,"locale":27},{"sys":17013},{"type":12,"linkType":13,"id":14},{"sys":17015},{"id":20,"type":12,"linkType":21},{"sys":17017},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17019,"metaTitle":289,"metaDescription":290,"mainTitle":17020,"subtitle":309,"heroImage":17035,"ctaButton":332,"ctaLink":333},[288],{"data":17021,"content":17022,"nodeType":71},{},[17023,17029],{"data":17024,"content":17025,"nodeType":301},{},[17026],{"data":17027,"marks":17028,"value":300,"nodeType":79},{},[],{"data":17030,"content":17031,"nodeType":84},{},[17032],{"data":17033,"marks":17034,"value":308,"nodeType":79},{},[],{"metadata":17036,"sys":17039,"fields":17044},{"tags":17037,"concepts":17038},[],[],{"space":17040,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17042,"publishedVersion":59,"revision":22,"locale":27},{"sys":17041},{"type":12,"linkType":13,"id":14},{"sys":17043},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17045},{"url":324,"details":17046,"fileName":330,"contentType":331},{"size":326,"image":17047},{"width":328,"height":329},{"sys":17049,"fields":17052},{"id":17050,"createdAt":17051},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17053,"slug":17054,"articleIntro":17053,"category":17055},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17056],{"metadata":17057,"sys":17060,"fields":17067},{"tags":17058,"concepts":17059},[],[],{"space":17061,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17063,"publishedVersion":279,"revision":59,"contentType":17065,"locale":27},{"sys":17062},{"type":12,"linkType":13,"id":14},{"sys":17064},{"id":20,"type":12,"linkType":21},{"sys":17066},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17068,"metaTitle":289,"metaDescription":290,"mainTitle":17069,"subtitle":309,"heroImage":17084,"ctaButton":332,"ctaLink":333},[288],{"data":17070,"content":17071,"nodeType":71},{},[17072,17078],{"data":17073,"content":17074,"nodeType":301},{},[17075],{"data":17076,"marks":17077,"value":300,"nodeType":79},{},[],{"data":17079,"content":17080,"nodeType":84},{},[17081],{"data":17082,"marks":17083,"value":308,"nodeType":79},{},[],{"metadata":17085,"sys":17088,"fields":17093},{"tags":17086,"concepts":17087},[],[],{"space":17089,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17091,"publishedVersion":59,"revision":22,"locale":27},{"sys":17090},{"type":12,"linkType":13,"id":14},{"sys":17092},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17094},{"url":324,"details":17095,"fileName":330,"contentType":331},{"size":326,"image":17096},{"width":328,"height":329},{"sys":17098,"fields":17101},{"id":17099,"createdAt":17100},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":17102,"slug":17103,"articleIntro":17102,"category":17104},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[17105],{"metadata":17106,"sys":17109,"fields":17116},{"tags":17107,"concepts":17108},[],[],{"space":17110,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17112,"publishedVersion":279,"revision":59,"contentType":17114,"locale":27},{"sys":17111},{"type":12,"linkType":13,"id":14},{"sys":17113},{"id":20,"type":12,"linkType":21},{"sys":17115},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17117,"metaTitle":289,"metaDescription":290,"mainTitle":17118,"subtitle":309,"heroImage":17133,"ctaButton":332,"ctaLink":333},[288],{"data":17119,"content":17120,"nodeType":71},{},[17121,17127],{"data":17122,"content":17123,"nodeType":301},{},[17124],{"data":17125,"marks":17126,"value":300,"nodeType":79},{},[],{"data":17128,"content":17129,"nodeType":84},{},[17130],{"data":17131,"marks":17132,"value":308,"nodeType":79},{},[],{"metadata":17134,"sys":17137,"fields":17142},{"tags":17135,"concepts":17136},[],[],{"space":17138,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17140,"publishedVersion":59,"revision":22,"locale":27},{"sys":17139},{"type":12,"linkType":13,"id":14},{"sys":17141},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17143},{"url":324,"details":17144,"fileName":330,"contentType":331},{"size":326,"image":17145},{"width":328,"height":329},{"sys":17147,"fields":17150},{"id":17148,"createdAt":17149},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":17151,"slug":17152,"articleIntro":17151,"category":17153},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[17154],{"metadata":17155,"sys":17158,"fields":17165},{"tags":17156,"concepts":17157},[],[],{"space":17159,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17161,"publishedVersion":279,"revision":59,"contentType":17163,"locale":27},{"sys":17160},{"type":12,"linkType":13,"id":14},{"sys":17162},{"id":20,"type":12,"linkType":21},{"sys":17164},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17166,"metaTitle":289,"metaDescription":290,"mainTitle":17167,"subtitle":309,"heroImage":17182,"ctaButton":332,"ctaLink":333},[288],{"data":17168,"content":17169,"nodeType":71},{},[17170,17176],{"data":17171,"content":17172,"nodeType":301},{},[17173],{"data":17174,"marks":17175,"value":300,"nodeType":79},{},[],{"data":17177,"content":17178,"nodeType":84},{},[17179],{"data":17180,"marks":17181,"value":308,"nodeType":79},{},[],{"metadata":17183,"sys":17186,"fields":17191},{"tags":17184,"concepts":17185},[],[],{"space":17187,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17189,"publishedVersion":59,"revision":22,"locale":27},{"sys":17188},{"type":12,"linkType":13,"id":14},{"sys":17190},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17192},{"url":324,"details":17193,"fileName":330,"contentType":331},{"size":326,"image":17194},{"width":328,"height":329},{"sys":17196,"fields":17199},{"id":17197,"createdAt":17198},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":17200,"slug":17201,"articleIntro":17200,"category":17202},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[17203],{"metadata":17204,"sys":17207,"fields":17214},{"tags":17205,"concepts":17206},[],[],{"space":17208,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17210,"publishedVersion":279,"revision":59,"contentType":17212,"locale":27},{"sys":17209},{"type":12,"linkType":13,"id":14},{"sys":17211},{"id":20,"type":12,"linkType":21},{"sys":17213},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17215,"metaTitle":289,"metaDescription":290,"mainTitle":17216,"subtitle":309,"heroImage":17231,"ctaButton":332,"ctaLink":333},[288],{"data":17217,"content":17218,"nodeType":71},{},[17219,17225],{"data":17220,"content":17221,"nodeType":301},{},[17222],{"data":17223,"marks":17224,"value":300,"nodeType":79},{},[],{"data":17226,"content":17227,"nodeType":84},{},[17228],{"data":17229,"marks":17230,"value":308,"nodeType":79},{},[],{"metadata":17232,"sys":17235,"fields":17240},{"tags":17233,"concepts":17234},[],[],{"space":17236,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17238,"publishedVersion":59,"revision":22,"locale":27},{"sys":17237},{"type":12,"linkType":13,"id":14},{"sys":17239},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17241},{"url":324,"details":17242,"fileName":330,"contentType":331},{"size":326,"image":17243},{"width":328,"height":329},{"sys":17245,"fields":17248},{"id":17246,"createdAt":17247},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":17249,"slug":17250,"articleIntro":17249,"category":17251},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[17252],{"metadata":17253,"sys":17256,"fields":17263},{"tags":17254,"concepts":17255},[],[],{"space":17257,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17259,"publishedVersion":279,"revision":59,"contentType":17261,"locale":27},{"sys":17258},{"type":12,"linkType":13,"id":14},{"sys":17260},{"id":20,"type":12,"linkType":21},{"sys":17262},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17264,"metaTitle":289,"metaDescription":290,"mainTitle":17265,"subtitle":309,"heroImage":17280,"ctaButton":332,"ctaLink":333},[288],{"data":17266,"content":17267,"nodeType":71},{},[17268,17274],{"data":17269,"content":17270,"nodeType":301},{},[17271],{"data":17272,"marks":17273,"value":300,"nodeType":79},{},[],{"data":17275,"content":17276,"nodeType":84},{},[17277],{"data":17278,"marks":17279,"value":308,"nodeType":79},{},[],{"metadata":17281,"sys":17284,"fields":17289},{"tags":17282,"concepts":17283},[],[],{"space":17285,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17287,"publishedVersion":59,"revision":22,"locale":27},{"sys":17286},{"type":12,"linkType":13,"id":14},{"sys":17288},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17290},{"url":324,"details":17291,"fileName":330,"contentType":331},{"size":326,"image":17292},{"width":328,"height":329},{"sys":17294,"fields":17297},{"id":17295,"createdAt":17296},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":17298,"slug":17299,"articleIntro":17298,"category":17300},"4431 - Créances sur l'Etat résultant de la suppression de la règle du décalage d'un mois en matière de TVA","compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",[17301],{"metadata":17302,"sys":17305,"fields":17312},{"tags":17303,"concepts":17304},[],[],{"space":17306,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17308,"publishedVersion":279,"revision":59,"contentType":17310,"locale":27},{"sys":17307},{"type":12,"linkType":13,"id":14},{"sys":17309},{"id":20,"type":12,"linkType":21},{"sys":17311},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17313,"metaTitle":289,"metaDescription":290,"mainTitle":17314,"subtitle":309,"heroImage":17329,"ctaButton":332,"ctaLink":333},[288],{"data":17315,"content":17316,"nodeType":71},{},[17317,17323],{"data":17318,"content":17319,"nodeType":301},{},[17320],{"data":17321,"marks":17322,"value":300,"nodeType":79},{},[],{"data":17324,"content":17325,"nodeType":84},{},[17326],{"data":17327,"marks":17328,"value":308,"nodeType":79},{},[],{"metadata":17330,"sys":17333,"fields":17338},{"tags":17331,"concepts":17332},[],[],{"space":17334,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17336,"publishedVersion":59,"revision":22,"locale":27},{"sys":17335},{"type":12,"linkType":13,"id":14},{"sys":17337},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17339},{"url":324,"details":17340,"fileName":330,"contentType":331},{"size":326,"image":17341},{"width":328,"height":329},{"sys":17343,"fields":17346},{"id":17344,"createdAt":17345},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":17347,"slug":17348,"articleIntro":-1,"category":17349},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[17350],{"metadata":17351,"sys":17354,"fields":17361},{"tags":17352,"concepts":17353},[],[],{"space":17355,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17357,"publishedVersion":279,"revision":59,"contentType":17359,"locale":27},{"sys":17356},{"type":12,"linkType":13,"id":14},{"sys":17358},{"id":20,"type":12,"linkType":21},{"sys":17360},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17362,"metaTitle":289,"metaDescription":290,"mainTitle":17363,"subtitle":309,"heroImage":17378,"ctaButton":332,"ctaLink":333},[288],{"data":17364,"content":17365,"nodeType":71},{},[17366,17372],{"data":17367,"content":17368,"nodeType":301},{},[17369],{"data":17370,"marks":17371,"value":300,"nodeType":79},{},[],{"data":17373,"content":17374,"nodeType":84},{},[17375],{"data":17376,"marks":17377,"value":308,"nodeType":79},{},[],{"metadata":17379,"sys":17382,"fields":17387},{"tags":17380,"concepts":17381},[],[],{"space":17383,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17385,"publishedVersion":59,"revision":22,"locale":27},{"sys":17384},{"type":12,"linkType":13,"id":14},{"sys":17386},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17388},{"url":324,"details":17389,"fileName":330,"contentType":331},{"size":326,"image":17390},{"width":328,"height":329},{"sys":17392,"fields":17395},{"id":17393,"createdAt":17394},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":17396,"slug":17397,"articleIntro":17396,"category":17398},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[17399],{"metadata":17400,"sys":17403,"fields":17410},{"tags":17401,"concepts":17402},[],[],{"space":17404,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17406,"publishedVersion":279,"revision":59,"contentType":17408,"locale":27},{"sys":17405},{"type":12,"linkType":13,"id":14},{"sys":17407},{"id":20,"type":12,"linkType":21},{"sys":17409},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17411,"metaTitle":289,"metaDescription":290,"mainTitle":17412,"subtitle":309,"heroImage":17427,"ctaButton":332,"ctaLink":333},[288],{"data":17413,"content":17414,"nodeType":71},{},[17415,17421],{"data":17416,"content":17417,"nodeType":301},{},[17418],{"data":17419,"marks":17420,"value":300,"nodeType":79},{},[],{"data":17422,"content":17423,"nodeType":84},{},[17424],{"data":17425,"marks":17426,"value":308,"nodeType":79},{},[],{"metadata":17428,"sys":17431,"fields":17436},{"tags":17429,"concepts":17430},[],[],{"space":17432,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17434,"publishedVersion":59,"revision":22,"locale":27},{"sys":17433},{"type":12,"linkType":13,"id":14},{"sys":17435},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17437},{"url":324,"details":17438,"fileName":330,"contentType":331},{"size":326,"image":17439},{"width":328,"height":329},{"sys":17441,"fields":17444},{"id":17442,"createdAt":17443},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":17445,"slug":17446,"articleIntro":17445,"category":17447},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[17448],{"metadata":17449,"sys":17452,"fields":17459},{"tags":17450,"concepts":17451},[],[],{"space":17453,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17455,"publishedVersion":279,"revision":59,"contentType":17457,"locale":27},{"sys":17454},{"type":12,"linkType":13,"id":14},{"sys":17456},{"id":20,"type":12,"linkType":21},{"sys":17458},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17460,"metaTitle":289,"metaDescription":290,"mainTitle":17461,"subtitle":309,"heroImage":17476,"ctaButton":332,"ctaLink":333},[288],{"data":17462,"content":17463,"nodeType":71},{},[17464,17470],{"data":17465,"content":17466,"nodeType":301},{},[17467],{"data":17468,"marks":17469,"value":300,"nodeType":79},{},[],{"data":17471,"content":17472,"nodeType":84},{},[17473],{"data":17474,"marks":17475,"value":308,"nodeType":79},{},[],{"metadata":17477,"sys":17480,"fields":17485},{"tags":17478,"concepts":17479},[],[],{"space":17481,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17483,"publishedVersion":59,"revision":22,"locale":27},{"sys":17482},{"type":12,"linkType":13,"id":14},{"sys":17484},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17486},{"url":324,"details":17487,"fileName":330,"contentType":331},{"size":326,"image":17488},{"width":328,"height":329},{"sys":17490,"fields":17493},{"id":17491,"createdAt":17492},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":17494,"slug":17495,"articleIntro":17494,"category":17496},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[17497],{"metadata":17498,"sys":17501,"fields":17508},{"tags":17499,"concepts":17500},[],[],{"space":17502,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17504,"publishedVersion":279,"revision":59,"contentType":17506,"locale":27},{"sys":17503},{"type":12,"linkType":13,"id":14},{"sys":17505},{"id":20,"type":12,"linkType":21},{"sys":17507},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17509,"metaTitle":289,"metaDescription":290,"mainTitle":17510,"subtitle":309,"heroImage":17525,"ctaButton":332,"ctaLink":333},[288],{"data":17511,"content":17512,"nodeType":71},{},[17513,17519],{"data":17514,"content":17515,"nodeType":301},{},[17516],{"data":17517,"marks":17518,"value":300,"nodeType":79},{},[],{"data":17520,"content":17521,"nodeType":84},{},[17522],{"data":17523,"marks":17524,"value":308,"nodeType":79},{},[],{"metadata":17526,"sys":17529,"fields":17534},{"tags":17527,"concepts":17528},[],[],{"space":17530,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17532,"publishedVersion":59,"revision":22,"locale":27},{"sys":17531},{"type":12,"linkType":13,"id":14},{"sys":17533},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17535},{"url":324,"details":17536,"fileName":330,"contentType":331},{"size":326,"image":17537},{"width":328,"height":329},{"sys":17539,"fields":17541},{"id":17540,"createdAt":8132},"6d75pXRLLY65vQhQ8x00pr",{"title":17542,"slug":17543,"articleIntro":17542,"category":17544},"355 - Produits finis","compte-355-produits-finis",[17545],{"metadata":17546,"sys":17549,"fields":17556},{"tags":17547,"concepts":17548},[],[],{"space":17550,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17552,"publishedVersion":279,"revision":59,"contentType":17554,"locale":27},{"sys":17551},{"type":12,"linkType":13,"id":14},{"sys":17553},{"id":20,"type":12,"linkType":21},{"sys":17555},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17557,"metaTitle":289,"metaDescription":290,"mainTitle":17558,"subtitle":309,"heroImage":17573,"ctaButton":332,"ctaLink":333},[288],{"data":17559,"content":17560,"nodeType":71},{},[17561,17567],{"data":17562,"content":17563,"nodeType":301},{},[17564],{"data":17565,"marks":17566,"value":300,"nodeType":79},{},[],{"data":17568,"content":17569,"nodeType":84},{},[17570],{"data":17571,"marks":17572,"value":308,"nodeType":79},{},[],{"metadata":17574,"sys":17577,"fields":17582},{"tags":17575,"concepts":17576},[],[],{"space":17578,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17580,"publishedVersion":59,"revision":22,"locale":27},{"sys":17579},{"type":12,"linkType":13,"id":14},{"sys":17581},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17583},{"url":324,"details":17584,"fileName":330,"contentType":331},{"size":326,"image":17585},{"width":328,"height":329},{"sys":17587,"fields":17590},{"id":17588,"createdAt":17589},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":17591,"slug":17592,"articleIntro":17591,"category":17593},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[17594],{"metadata":17595,"sys":17598,"fields":17605},{"tags":17596,"concepts":17597},[],[],{"space":17599,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17601,"publishedVersion":279,"revision":59,"contentType":17603,"locale":27},{"sys":17600},{"type":12,"linkType":13,"id":14},{"sys":17602},{"id":20,"type":12,"linkType":21},{"sys":17604},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17606,"metaTitle":289,"metaDescription":290,"mainTitle":17607,"subtitle":309,"heroImage":17622,"ctaButton":332,"ctaLink":333},[288],{"data":17608,"content":17609,"nodeType":71},{},[17610,17616],{"data":17611,"content":17612,"nodeType":301},{},[17613],{"data":17614,"marks":17615,"value":300,"nodeType":79},{},[],{"data":17617,"content":17618,"nodeType":84},{},[17619],{"data":17620,"marks":17621,"value":308,"nodeType":79},{},[],{"metadata":17623,"sys":17626,"fields":17631},{"tags":17624,"concepts":17625},[],[],{"space":17627,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17629,"publishedVersion":59,"revision":22,"locale":27},{"sys":17628},{"type":12,"linkType":13,"id":14},{"sys":17630},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17632},{"url":324,"details":17633,"fileName":330,"contentType":331},{"size":326,"image":17634},{"width":328,"height":329},{"sys":17636,"fields":17639},{"id":17637,"createdAt":17638},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":17640,"slug":17641,"articleIntro":17640,"category":17642},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[17643],{"metadata":17644,"sys":17647,"fields":17654},{"tags":17645,"concepts":17646},[],[],{"space":17648,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17650,"publishedVersion":279,"revision":59,"contentType":17652,"locale":27},{"sys":17649},{"type":12,"linkType":13,"id":14},{"sys":17651},{"id":20,"type":12,"linkType":21},{"sys":17653},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17655,"metaTitle":289,"metaDescription":290,"mainTitle":17656,"subtitle":309,"heroImage":17671,"ctaButton":332,"ctaLink":333},[288],{"data":17657,"content":17658,"nodeType":71},{},[17659,17665],{"data":17660,"content":17661,"nodeType":301},{},[17662],{"data":17663,"marks":17664,"value":300,"nodeType":79},{},[],{"data":17666,"content":17667,"nodeType":84},{},[17668],{"data":17669,"marks":17670,"value":308,"nodeType":79},{},[],{"metadata":17672,"sys":17675,"fields":17680},{"tags":17673,"concepts":17674},[],[],{"space":17676,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17678,"publishedVersion":59,"revision":22,"locale":27},{"sys":17677},{"type":12,"linkType":13,"id":14},{"sys":17679},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17681},{"url":324,"details":17682,"fileName":330,"contentType":331},{"size":326,"image":17683},{"width":328,"height":329},{"sys":17685,"fields":17688},{"id":17686,"createdAt":17687},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":17689,"slug":17690,"articleIntro":17689,"category":17691},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[17692],{"metadata":17693,"sys":17696,"fields":17703},{"tags":17694,"concepts":17695},[],[],{"space":17697,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17699,"publishedVersion":279,"revision":59,"contentType":17701,"locale":27},{"sys":17698},{"type":12,"linkType":13,"id":14},{"sys":17700},{"id":20,"type":12,"linkType":21},{"sys":17702},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17704,"metaTitle":289,"metaDescription":290,"mainTitle":17705,"subtitle":309,"heroImage":17720,"ctaButton":332,"ctaLink":333},[288],{"data":17706,"content":17707,"nodeType":71},{},[17708,17714],{"data":17709,"content":17710,"nodeType":301},{},[17711],{"data":17712,"marks":17713,"value":300,"nodeType":79},{},[],{"data":17715,"content":17716,"nodeType":84},{},[17717],{"data":17718,"marks":17719,"value":308,"nodeType":79},{},[],{"metadata":17721,"sys":17724,"fields":17729},{"tags":17722,"concepts":17723},[],[],{"space":17725,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17727,"publishedVersion":59,"revision":22,"locale":27},{"sys":17726},{"type":12,"linkType":13,"id":14},{"sys":17728},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17730},{"url":324,"details":17731,"fileName":330,"contentType":331},{"size":326,"image":17732},{"width":328,"height":329},{"sys":17734,"fields":17737},{"id":17735,"createdAt":17736},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":17738,"slug":17739,"articleIntro":17738,"category":17740},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[17741],{"metadata":17742,"sys":17745,"fields":17752},{"tags":17743,"concepts":17744},[],[],{"space":17746,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17748,"publishedVersion":279,"revision":59,"contentType":17750,"locale":27},{"sys":17747},{"type":12,"linkType":13,"id":14},{"sys":17749},{"id":20,"type":12,"linkType":21},{"sys":17751},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17753,"metaTitle":289,"metaDescription":290,"mainTitle":17754,"subtitle":309,"heroImage":17769,"ctaButton":332,"ctaLink":333},[288],{"data":17755,"content":17756,"nodeType":71},{},[17757,17763],{"data":17758,"content":17759,"nodeType":301},{},[17760],{"data":17761,"marks":17762,"value":300,"nodeType":79},{},[],{"data":17764,"content":17765,"nodeType":84},{},[17766],{"data":17767,"marks":17768,"value":308,"nodeType":79},{},[],{"metadata":17770,"sys":17773,"fields":17778},{"tags":17771,"concepts":17772},[],[],{"space":17774,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17776,"publishedVersion":59,"revision":22,"locale":27},{"sys":17775},{"type":12,"linkType":13,"id":14},{"sys":17777},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17779},{"url":324,"details":17780,"fileName":330,"contentType":331},{"size":326,"image":17781},{"width":328,"height":329},{"sys":17783,"fields":17786},{"id":17784,"createdAt":17785},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":17787,"slug":17788,"articleIntro":17787,"category":17789},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[17790],{"metadata":17791,"sys":17794,"fields":17801},{"tags":17792,"concepts":17793},[],[],{"space":17795,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17797,"publishedVersion":279,"revision":59,"contentType":17799,"locale":27},{"sys":17796},{"type":12,"linkType":13,"id":14},{"sys":17798},{"id":20,"type":12,"linkType":21},{"sys":17800},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17802,"metaTitle":289,"metaDescription":290,"mainTitle":17803,"subtitle":309,"heroImage":17818,"ctaButton":332,"ctaLink":333},[288],{"data":17804,"content":17805,"nodeType":71},{},[17806,17812],{"data":17807,"content":17808,"nodeType":301},{},[17809],{"data":17810,"marks":17811,"value":300,"nodeType":79},{},[],{"data":17813,"content":17814,"nodeType":84},{},[17815],{"data":17816,"marks":17817,"value":308,"nodeType":79},{},[],{"metadata":17819,"sys":17822,"fields":17827},{"tags":17820,"concepts":17821},[],[],{"space":17823,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17825,"publishedVersion":59,"revision":22,"locale":27},{"sys":17824},{"type":12,"linkType":13,"id":14},{"sys":17826},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17828},{"url":324,"details":17829,"fileName":330,"contentType":331},{"size":326,"image":17830},{"width":328,"height":329},{"sys":17832,"fields":17835},{"id":17833,"createdAt":17834},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":17836,"slug":17837,"articleIntro":17836,"category":17838},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[17839],{"metadata":17840,"sys":17843,"fields":17850},{"tags":17841,"concepts":17842},[],[],{"space":17844,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17846,"publishedVersion":279,"revision":59,"contentType":17848,"locale":27},{"sys":17845},{"type":12,"linkType":13,"id":14},{"sys":17847},{"id":20,"type":12,"linkType":21},{"sys":17849},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17851,"metaTitle":289,"metaDescription":290,"mainTitle":17852,"subtitle":309,"heroImage":17867,"ctaButton":332,"ctaLink":333},[288],{"data":17853,"content":17854,"nodeType":71},{},[17855,17861],{"data":17856,"content":17857,"nodeType":301},{},[17858],{"data":17859,"marks":17860,"value":300,"nodeType":79},{},[],{"data":17862,"content":17863,"nodeType":84},{},[17864],{"data":17865,"marks":17866,"value":308,"nodeType":79},{},[],{"metadata":17868,"sys":17871,"fields":17876},{"tags":17869,"concepts":17870},[],[],{"space":17872,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17874,"publishedVersion":59,"revision":22,"locale":27},{"sys":17873},{"type":12,"linkType":13,"id":14},{"sys":17875},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17877},{"url":324,"details":17878,"fileName":330,"contentType":331},{"size":326,"image":17879},{"width":328,"height":329},{"sys":17881,"fields":17884},{"id":17882,"createdAt":17883},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":17885,"slug":17886,"articleIntro":17885,"category":17887},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[17888],{"metadata":17889,"sys":17892,"fields":17899},{"tags":17890,"concepts":17891},[],[],{"space":17893,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17895,"publishedVersion":279,"revision":59,"contentType":17897,"locale":27},{"sys":17894},{"type":12,"linkType":13,"id":14},{"sys":17896},{"id":20,"type":12,"linkType":21},{"sys":17898},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17900,"metaTitle":289,"metaDescription":290,"mainTitle":17901,"subtitle":309,"heroImage":17916,"ctaButton":332,"ctaLink":333},[288],{"data":17902,"content":17903,"nodeType":71},{},[17904,17910],{"data":17905,"content":17906,"nodeType":301},{},[17907],{"data":17908,"marks":17909,"value":300,"nodeType":79},{},[],{"data":17911,"content":17912,"nodeType":84},{},[17913],{"data":17914,"marks":17915,"value":308,"nodeType":79},{},[],{"metadata":17917,"sys":17920,"fields":17925},{"tags":17918,"concepts":17919},[],[],{"space":17921,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17923,"publishedVersion":59,"revision":22,"locale":27},{"sys":17922},{"type":12,"linkType":13,"id":14},{"sys":17924},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17926},{"url":324,"details":17927,"fileName":330,"contentType":331},{"size":326,"image":17928},{"width":328,"height":329},{"sys":17930,"fields":17933},{"id":17931,"createdAt":17932},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":17934,"slug":17935,"articleIntro":17934,"category":17936},"25 - Parts dans des entreprises liées et créances sur des entreprises liées","compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",[17937],{"metadata":17938,"sys":17941,"fields":17948},{"tags":17939,"concepts":17940},[],[],{"space":17942,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17944,"publishedVersion":279,"revision":59,"contentType":17946,"locale":27},{"sys":17943},{"type":12,"linkType":13,"id":14},{"sys":17945},{"id":20,"type":12,"linkType":21},{"sys":17947},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17949,"metaTitle":289,"metaDescription":290,"mainTitle":17950,"subtitle":309,"heroImage":17965,"ctaButton":332,"ctaLink":333},[288],{"data":17951,"content":17952,"nodeType":71},{},[17953,17959],{"data":17954,"content":17955,"nodeType":301},{},[17956],{"data":17957,"marks":17958,"value":300,"nodeType":79},{},[],{"data":17960,"content":17961,"nodeType":84},{},[17962],{"data":17963,"marks":17964,"value":308,"nodeType":79},{},[],{"metadata":17966,"sys":17969,"fields":17974},{"tags":17967,"concepts":17968},[],[],{"space":17970,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":17972,"publishedVersion":59,"revision":22,"locale":27},{"sys":17971},{"type":12,"linkType":13,"id":14},{"sys":17973},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":17975},{"url":324,"details":17976,"fileName":330,"contentType":331},{"size":326,"image":17977},{"width":328,"height":329},{"sys":17979,"fields":17982},{"id":17980,"createdAt":17981},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":17983,"slug":17984,"articleIntro":17983,"category":17985},"781 - Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",[17986],{"metadata":17987,"sys":17990,"fields":17997},{"tags":17988,"concepts":17989},[],[],{"space":17991,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":17993,"publishedVersion":279,"revision":59,"contentType":17995,"locale":27},{"sys":17992},{"type":12,"linkType":13,"id":14},{"sys":17994},{"id":20,"type":12,"linkType":21},{"sys":17996},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":17998,"metaTitle":289,"metaDescription":290,"mainTitle":17999,"subtitle":309,"heroImage":18014,"ctaButton":332,"ctaLink":333},[288],{"data":18000,"content":18001,"nodeType":71},{},[18002,18008],{"data":18003,"content":18004,"nodeType":301},{},[18005],{"data":18006,"marks":18007,"value":300,"nodeType":79},{},[],{"data":18009,"content":18010,"nodeType":84},{},[18011],{"data":18012,"marks":18013,"value":308,"nodeType":79},{},[],{"metadata":18015,"sys":18018,"fields":18023},{"tags":18016,"concepts":18017},[],[],{"space":18019,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18021,"publishedVersion":59,"revision":22,"locale":27},{"sys":18020},{"type":12,"linkType":13,"id":14},{"sys":18022},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18024},{"url":324,"details":18025,"fileName":330,"contentType":331},{"size":326,"image":18026},{"width":328,"height":329},{"sys":18028,"fields":18031},{"id":18029,"createdAt":18030},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":18032,"slug":18033,"articleIntro":18034,"category":18035},"Comment comptabiliser les vêtement de travail ? Liste de compte comptable à utiliser","comment-comptabiliser-les-vetement-de-travail-liste-de-compte-comptable-a","Les vêtements de travail font partie intégrante des dépenses professionnelles dans de nombreux secteurs d’activité. Leur comptabilisation peut toutefois varier selon qu’ils sont stockés, non stockés ou loués. Ce guide pratique vous aide à y voir plus clair, en détaillant les comptes comptables à utiliser concernant les vêtements de travail et les implications fiscales de chaque situation.",[18036],{"metadata":18037,"sys":18040,"fields":18047},{"tags":18038,"concepts":18039},[],[],{"space":18041,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18043,"publishedVersion":279,"revision":59,"contentType":18045,"locale":27},{"sys":18042},{"type":12,"linkType":13,"id":14},{"sys":18044},{"id":20,"type":12,"linkType":21},{"sys":18046},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18048,"metaTitle":289,"metaDescription":290,"mainTitle":18049,"subtitle":309,"heroImage":18064,"ctaButton":332,"ctaLink":333},[288],{"data":18050,"content":18051,"nodeType":71},{},[18052,18058],{"data":18053,"content":18054,"nodeType":301},{},[18055],{"data":18056,"marks":18057,"value":300,"nodeType":79},{},[],{"data":18059,"content":18060,"nodeType":84},{},[18061],{"data":18062,"marks":18063,"value":308,"nodeType":79},{},[],{"metadata":18065,"sys":18068,"fields":18073},{"tags":18066,"concepts":18067},[],[],{"space":18069,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18071,"publishedVersion":59,"revision":22,"locale":27},{"sys":18070},{"type":12,"linkType":13,"id":14},{"sys":18072},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18074},{"url":324,"details":18075,"fileName":330,"contentType":331},{"size":326,"image":18076},{"width":328,"height":329},{"sys":18078,"fields":18081},{"id":18079,"createdAt":18080},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":18082,"slug":18083,"articleIntro":18082,"category":18084},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[18085],{"metadata":18086,"sys":18089,"fields":18096},{"tags":18087,"concepts":18088},[],[],{"space":18090,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18092,"publishedVersion":279,"revision":59,"contentType":18094,"locale":27},{"sys":18091},{"type":12,"linkType":13,"id":14},{"sys":18093},{"id":20,"type":12,"linkType":21},{"sys":18095},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18097,"metaTitle":289,"metaDescription":290,"mainTitle":18098,"subtitle":309,"heroImage":18113,"ctaButton":332,"ctaLink":333},[288],{"data":18099,"content":18100,"nodeType":71},{},[18101,18107],{"data":18102,"content":18103,"nodeType":301},{},[18104],{"data":18105,"marks":18106,"value":300,"nodeType":79},{},[],{"data":18108,"content":18109,"nodeType":84},{},[18110],{"data":18111,"marks":18112,"value":308,"nodeType":79},{},[],{"metadata":18114,"sys":18117,"fields":18122},{"tags":18115,"concepts":18116},[],[],{"space":18118,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18120,"publishedVersion":59,"revision":22,"locale":27},{"sys":18119},{"type":12,"linkType":13,"id":14},{"sys":18121},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18123},{"url":324,"details":18124,"fileName":330,"contentType":331},{"size":326,"image":18125},{"width":328,"height":329},{"sys":18127,"fields":18129},{"id":18128,"createdAt":8621},"2TO1W2hucSJxWox9xj2EhW",{"title":18130,"slug":18131,"articleIntro":18130,"category":18132},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[18133],{"metadata":18134,"sys":18137,"fields":18144},{"tags":18135,"concepts":18136},[],[],{"space":18138,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18140,"publishedVersion":279,"revision":59,"contentType":18142,"locale":27},{"sys":18139},{"type":12,"linkType":13,"id":14},{"sys":18141},{"id":20,"type":12,"linkType":21},{"sys":18143},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18145,"metaTitle":289,"metaDescription":290,"mainTitle":18146,"subtitle":309,"heroImage":18161,"ctaButton":332,"ctaLink":333},[288],{"data":18147,"content":18148,"nodeType":71},{},[18149,18155],{"data":18150,"content":18151,"nodeType":301},{},[18152],{"data":18153,"marks":18154,"value":300,"nodeType":79},{},[],{"data":18156,"content":18157,"nodeType":84},{},[18158],{"data":18159,"marks":18160,"value":308,"nodeType":79},{},[],{"metadata":18162,"sys":18165,"fields":18170},{"tags":18163,"concepts":18164},[],[],{"space":18166,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18168,"publishedVersion":59,"revision":22,"locale":27},{"sys":18167},{"type":12,"linkType":13,"id":14},{"sys":18169},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18171},{"url":324,"details":18172,"fileName":330,"contentType":331},{"size":326,"image":18173},{"width":328,"height":329},{"sys":18175,"fields":18178},{"id":18176,"createdAt":18177},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18179,"slug":18180,"articleIntro":18179,"category":18181},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18182],{"metadata":18183,"sys":18186,"fields":18193},{"tags":18184,"concepts":18185},[],[],{"space":18187,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18189,"publishedVersion":279,"revision":59,"contentType":18191,"locale":27},{"sys":18188},{"type":12,"linkType":13,"id":14},{"sys":18190},{"id":20,"type":12,"linkType":21},{"sys":18192},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18194,"metaTitle":289,"metaDescription":290,"mainTitle":18195,"subtitle":309,"heroImage":18210,"ctaButton":332,"ctaLink":333},[288],{"data":18196,"content":18197,"nodeType":71},{},[18198,18204],{"data":18199,"content":18200,"nodeType":301},{},[18201],{"data":18202,"marks":18203,"value":300,"nodeType":79},{},[],{"data":18205,"content":18206,"nodeType":84},{},[18207],{"data":18208,"marks":18209,"value":308,"nodeType":79},{},[],{"metadata":18211,"sys":18214,"fields":18219},{"tags":18212,"concepts":18213},[],[],{"space":18215,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18217,"publishedVersion":59,"revision":22,"locale":27},{"sys":18216},{"type":12,"linkType":13,"id":14},{"sys":18218},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18220},{"url":324,"details":18221,"fileName":330,"contentType":331},{"size":326,"image":18222},{"width":328,"height":329},{"sys":18224,"fields":18226},{"id":18225,"createdAt":17932},"2AsCehfNKF5belxwySwOk8",{"title":18227,"slug":18228,"articleIntro":18227,"category":18229},"2611 - Actions","compte-2611-actions",[18230],{"metadata":18231,"sys":18234,"fields":18241},{"tags":18232,"concepts":18233},[],[],{"space":18235,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18237,"publishedVersion":279,"revision":59,"contentType":18239,"locale":27},{"sys":18236},{"type":12,"linkType":13,"id":14},{"sys":18238},{"id":20,"type":12,"linkType":21},{"sys":18240},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18242,"metaTitle":289,"metaDescription":290,"mainTitle":18243,"subtitle":309,"heroImage":18258,"ctaButton":332,"ctaLink":333},[288],{"data":18244,"content":18245,"nodeType":71},{},[18246,18252],{"data":18247,"content":18248,"nodeType":301},{},[18249],{"data":18250,"marks":18251,"value":300,"nodeType":79},{},[],{"data":18253,"content":18254,"nodeType":84},{},[18255],{"data":18256,"marks":18257,"value":308,"nodeType":79},{},[],{"metadata":18259,"sys":18262,"fields":18267},{"tags":18260,"concepts":18261},[],[],{"space":18263,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18265,"publishedVersion":59,"revision":22,"locale":27},{"sys":18264},{"type":12,"linkType":13,"id":14},{"sys":18266},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18268},{"url":324,"details":18269,"fileName":330,"contentType":331},{"size":326,"image":18270},{"width":328,"height":329},{"sys":18272,"fields":18275},{"id":18273,"createdAt":18274},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":18276,"slug":18277,"articleIntro":-1,"category":18278},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[18279],{"metadata":18280,"sys":18283,"fields":18290},{"tags":18281,"concepts":18282},[],[],{"space":18284,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18286,"publishedVersion":279,"revision":59,"contentType":18288,"locale":27},{"sys":18285},{"type":12,"linkType":13,"id":14},{"sys":18287},{"id":20,"type":12,"linkType":21},{"sys":18289},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18291,"metaTitle":289,"metaDescription":290,"mainTitle":18292,"subtitle":309,"heroImage":18307,"ctaButton":332,"ctaLink":333},[288],{"data":18293,"content":18294,"nodeType":71},{},[18295,18301],{"data":18296,"content":18297,"nodeType":301},{},[18298],{"data":18299,"marks":18300,"value":300,"nodeType":79},{},[],{"data":18302,"content":18303,"nodeType":84},{},[18304],{"data":18305,"marks":18306,"value":308,"nodeType":79},{},[],{"metadata":18308,"sys":18311,"fields":18316},{"tags":18309,"concepts":18310},[],[],{"space":18312,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18314,"publishedVersion":59,"revision":22,"locale":27},{"sys":18313},{"type":12,"linkType":13,"id":14},{"sys":18315},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18317},{"url":324,"details":18318,"fileName":330,"contentType":331},{"size":326,"image":18319},{"width":328,"height":329},{"sys":18321,"fields":18324},{"id":18322,"createdAt":18323},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":18325,"slug":18326,"articleIntro":18325,"category":18327},"4686 - Charges à payer","compte-4686-charges-a-payer",[18328],{"metadata":18329,"sys":18332,"fields":18339},{"tags":18330,"concepts":18331},[],[],{"space":18333,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18335,"publishedVersion":279,"revision":59,"contentType":18337,"locale":27},{"sys":18334},{"type":12,"linkType":13,"id":14},{"sys":18336},{"id":20,"type":12,"linkType":21},{"sys":18338},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18340,"metaTitle":289,"metaDescription":290,"mainTitle":18341,"subtitle":309,"heroImage":18356,"ctaButton":332,"ctaLink":333},[288],{"data":18342,"content":18343,"nodeType":71},{},[18344,18350],{"data":18345,"content":18346,"nodeType":301},{},[18347],{"data":18348,"marks":18349,"value":300,"nodeType":79},{},[],{"data":18351,"content":18352,"nodeType":84},{},[18353],{"data":18354,"marks":18355,"value":308,"nodeType":79},{},[],{"metadata":18357,"sys":18360,"fields":18365},{"tags":18358,"concepts":18359},[],[],{"space":18361,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18363,"publishedVersion":59,"revision":22,"locale":27},{"sys":18362},{"type":12,"linkType":13,"id":14},{"sys":18364},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18366},{"url":324,"details":18367,"fileName":330,"contentType":331},{"size":326,"image":18368},{"width":328,"height":329},{"sys":18370,"fields":18373},{"id":18371,"createdAt":18372},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":18374,"slug":18375,"articleIntro":18374,"category":18376},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[18377],{"metadata":18378,"sys":18381,"fields":18388},{"tags":18379,"concepts":18380},[],[],{"space":18382,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18384,"publishedVersion":279,"revision":59,"contentType":18386,"locale":27},{"sys":18383},{"type":12,"linkType":13,"id":14},{"sys":18385},{"id":20,"type":12,"linkType":21},{"sys":18387},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18389,"metaTitle":289,"metaDescription":290,"mainTitle":18390,"subtitle":309,"heroImage":18405,"ctaButton":332,"ctaLink":333},[288],{"data":18391,"content":18392,"nodeType":71},{},[18393,18399],{"data":18394,"content":18395,"nodeType":301},{},[18396],{"data":18397,"marks":18398,"value":300,"nodeType":79},{},[],{"data":18400,"content":18401,"nodeType":84},{},[18402],{"data":18403,"marks":18404,"value":308,"nodeType":79},{},[],{"metadata":18406,"sys":18409,"fields":18414},{"tags":18407,"concepts":18408},[],[],{"space":18410,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18412,"publishedVersion":59,"revision":22,"locale":27},{"sys":18411},{"type":12,"linkType":13,"id":14},{"sys":18413},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18415},{"url":324,"details":18416,"fileName":330,"contentType":331},{"size":326,"image":18417},{"width":328,"height":329},{"sys":18419,"fields":18422},{"id":18420,"createdAt":18421},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":18423,"slug":18424,"articleIntro":18423,"category":18425},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[18426],{"metadata":18427,"sys":18430,"fields":18437},{"tags":18428,"concepts":18429},[],[],{"space":18431,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18433,"publishedVersion":279,"revision":59,"contentType":18435,"locale":27},{"sys":18432},{"type":12,"linkType":13,"id":14},{"sys":18434},{"id":20,"type":12,"linkType":21},{"sys":18436},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18438,"metaTitle":289,"metaDescription":290,"mainTitle":18439,"subtitle":309,"heroImage":18454,"ctaButton":332,"ctaLink":333},[288],{"data":18440,"content":18441,"nodeType":71},{},[18442,18448],{"data":18443,"content":18444,"nodeType":301},{},[18445],{"data":18446,"marks":18447,"value":300,"nodeType":79},{},[],{"data":18449,"content":18450,"nodeType":84},{},[18451],{"data":18452,"marks":18453,"value":308,"nodeType":79},{},[],{"metadata":18455,"sys":18458,"fields":18463},{"tags":18456,"concepts":18457},[],[],{"space":18459,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18461,"publishedVersion":59,"revision":22,"locale":27},{"sys":18460},{"type":12,"linkType":13,"id":14},{"sys":18462},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18464},{"url":324,"details":18465,"fileName":330,"contentType":331},{"size":326,"image":18466},{"width":328,"height":329},{"sys":18468,"fields":18471},{"id":18469,"createdAt":18470},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":18472,"slug":18473,"articleIntro":18472,"category":18474},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[18475],{"metadata":18476,"sys":18479,"fields":18486},{"tags":18477,"concepts":18478},[],[],{"space":18480,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18482,"publishedVersion":279,"revision":59,"contentType":18484,"locale":27},{"sys":18481},{"type":12,"linkType":13,"id":14},{"sys":18483},{"id":20,"type":12,"linkType":21},{"sys":18485},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18487,"metaTitle":289,"metaDescription":290,"mainTitle":18488,"subtitle":309,"heroImage":18503,"ctaButton":332,"ctaLink":333},[288],{"data":18489,"content":18490,"nodeType":71},{},[18491,18497],{"data":18492,"content":18493,"nodeType":301},{},[18494],{"data":18495,"marks":18496,"value":300,"nodeType":79},{},[],{"data":18498,"content":18499,"nodeType":84},{},[18500],{"data":18501,"marks":18502,"value":308,"nodeType":79},{},[],{"metadata":18504,"sys":18507,"fields":18512},{"tags":18505,"concepts":18506},[],[],{"space":18508,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18510,"publishedVersion":59,"revision":22,"locale":27},{"sys":18509},{"type":12,"linkType":13,"id":14},{"sys":18511},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18513},{"url":324,"details":18514,"fileName":330,"contentType":331},{"size":326,"image":18515},{"width":328,"height":329},{"sys":18517,"fields":18520},{"id":18518,"createdAt":18519},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":18521,"slug":18522,"articleIntro":-1,"category":18523},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[18524],{"metadata":18525,"sys":18528,"fields":18535},{"tags":18526,"concepts":18527},[],[],{"space":18529,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18531,"publishedVersion":279,"revision":59,"contentType":18533,"locale":27},{"sys":18530},{"type":12,"linkType":13,"id":14},{"sys":18532},{"id":20,"type":12,"linkType":21},{"sys":18534},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18536,"metaTitle":289,"metaDescription":290,"mainTitle":18537,"subtitle":309,"heroImage":18552,"ctaButton":332,"ctaLink":333},[288],{"data":18538,"content":18539,"nodeType":71},{},[18540,18546],{"data":18541,"content":18542,"nodeType":301},{},[18543],{"data":18544,"marks":18545,"value":300,"nodeType":79},{},[],{"data":18547,"content":18548,"nodeType":84},{},[18549],{"data":18550,"marks":18551,"value":308,"nodeType":79},{},[],{"metadata":18553,"sys":18556,"fields":18561},{"tags":18554,"concepts":18555},[],[],{"space":18557,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18559,"publishedVersion":59,"revision":22,"locale":27},{"sys":18558},{"type":12,"linkType":13,"id":14},{"sys":18560},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18562},{"url":324,"details":18563,"fileName":330,"contentType":331},{"size":326,"image":18564},{"width":328,"height":329},{"sys":18566,"fields":18569},{"id":18567,"createdAt":18568},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":18570,"slug":18571,"articleIntro":18570,"category":18572},"Compte 211 - Terrains","compte-211-terrains",[18573],{"metadata":18574,"sys":18577,"fields":18584},{"tags":18575,"concepts":18576},[],[],{"space":18578,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18580,"publishedVersion":279,"revision":59,"contentType":18582,"locale":27},{"sys":18579},{"type":12,"linkType":13,"id":14},{"sys":18581},{"id":20,"type":12,"linkType":21},{"sys":18583},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18585,"metaTitle":289,"metaDescription":290,"mainTitle":18586,"subtitle":309,"heroImage":18601,"ctaButton":332,"ctaLink":333},[288],{"data":18587,"content":18588,"nodeType":71},{},[18589,18595],{"data":18590,"content":18591,"nodeType":301},{},[18592],{"data":18593,"marks":18594,"value":300,"nodeType":79},{},[],{"data":18596,"content":18597,"nodeType":84},{},[18598],{"data":18599,"marks":18600,"value":308,"nodeType":79},{},[],{"metadata":18602,"sys":18605,"fields":18610},{"tags":18603,"concepts":18604},[],[],{"space":18606,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18608,"publishedVersion":59,"revision":22,"locale":27},{"sys":18607},{"type":12,"linkType":13,"id":14},{"sys":18609},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18611},{"url":324,"details":18612,"fileName":330,"contentType":331},{"size":326,"image":18613},{"width":328,"height":329},{"sys":18615,"fields":18618},{"id":18616,"createdAt":18617},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":18619,"slug":18620,"articleIntro":18619,"category":18621},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[18622],{"metadata":18623,"sys":18626,"fields":18633},{"tags":18624,"concepts":18625},[],[],{"space":18627,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18629,"publishedVersion":279,"revision":59,"contentType":18631,"locale":27},{"sys":18628},{"type":12,"linkType":13,"id":14},{"sys":18630},{"id":20,"type":12,"linkType":21},{"sys":18632},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18634,"metaTitle":289,"metaDescription":290,"mainTitle":18635,"subtitle":309,"heroImage":18650,"ctaButton":332,"ctaLink":333},[288],{"data":18636,"content":18637,"nodeType":71},{},[18638,18644],{"data":18639,"content":18640,"nodeType":301},{},[18641],{"data":18642,"marks":18643,"value":300,"nodeType":79},{},[],{"data":18645,"content":18646,"nodeType":84},{},[18647],{"data":18648,"marks":18649,"value":308,"nodeType":79},{},[],{"metadata":18651,"sys":18654,"fields":18659},{"tags":18652,"concepts":18653},[],[],{"space":18655,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18657,"publishedVersion":59,"revision":22,"locale":27},{"sys":18656},{"type":12,"linkType":13,"id":14},{"sys":18658},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18660},{"url":324,"details":18661,"fileName":330,"contentType":331},{"size":326,"image":18662},{"width":328,"height":329},{"sys":18664,"fields":18667},{"id":18665,"createdAt":18666},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":18668,"slug":18669,"articleIntro":18668,"category":18670},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[18671],{"metadata":18672,"sys":18675,"fields":18682},{"tags":18673,"concepts":18674},[],[],{"space":18676,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18678,"publishedVersion":279,"revision":59,"contentType":18680,"locale":27},{"sys":18677},{"type":12,"linkType":13,"id":14},{"sys":18679},{"id":20,"type":12,"linkType":21},{"sys":18681},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18683,"metaTitle":289,"metaDescription":290,"mainTitle":18684,"subtitle":309,"heroImage":18699,"ctaButton":332,"ctaLink":333},[288],{"data":18685,"content":18686,"nodeType":71},{},[18687,18693],{"data":18688,"content":18689,"nodeType":301},{},[18690],{"data":18691,"marks":18692,"value":300,"nodeType":79},{},[],{"data":18694,"content":18695,"nodeType":84},{},[18696],{"data":18697,"marks":18698,"value":308,"nodeType":79},{},[],{"metadata":18700,"sys":18703,"fields":18708},{"tags":18701,"concepts":18702},[],[],{"space":18704,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18706,"publishedVersion":59,"revision":22,"locale":27},{"sys":18705},{"type":12,"linkType":13,"id":14},{"sys":18707},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18709},{"url":324,"details":18710,"fileName":330,"contentType":331},{"size":326,"image":18711},{"width":328,"height":329},{"sys":18713,"fields":18716},{"id":18714,"createdAt":18715},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":18717,"slug":18718,"articleIntro":18717,"category":18719},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[18720],{"metadata":18721,"sys":18724,"fields":18731},{"tags":18722,"concepts":18723},[],[],{"space":18725,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18727,"publishedVersion":279,"revision":59,"contentType":18729,"locale":27},{"sys":18726},{"type":12,"linkType":13,"id":14},{"sys":18728},{"id":20,"type":12,"linkType":21},{"sys":18730},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18732,"metaTitle":289,"metaDescription":290,"mainTitle":18733,"subtitle":309,"heroImage":18748,"ctaButton":332,"ctaLink":333},[288],{"data":18734,"content":18735,"nodeType":71},{},[18736,18742],{"data":18737,"content":18738,"nodeType":301},{},[18739],{"data":18740,"marks":18741,"value":300,"nodeType":79},{},[],{"data":18743,"content":18744,"nodeType":84},{},[18745],{"data":18746,"marks":18747,"value":308,"nodeType":79},{},[],{"metadata":18749,"sys":18752,"fields":18757},{"tags":18750,"concepts":18751},[],[],{"space":18753,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18755,"publishedVersion":59,"revision":22,"locale":27},{"sys":18754},{"type":12,"linkType":13,"id":14},{"sys":18756},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18758},{"url":324,"details":18759,"fileName":330,"contentType":331},{"size":326,"image":18760},{"width":328,"height":329},{"sys":18762,"fields":18765},{"id":18763,"createdAt":18764},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":18766,"slug":18767,"articleIntro":18766,"category":18768},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[18769],{"metadata":18770,"sys":18773,"fields":18780},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18776,"publishedVersion":279,"revision":59,"contentType":18778,"locale":27},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":20,"type":12,"linkType":21},{"sys":18779},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18781,"metaTitle":289,"metaDescription":290,"mainTitle":18782,"subtitle":309,"heroImage":18797,"ctaButton":332,"ctaLink":333},[288],{"data":18783,"content":18784,"nodeType":71},{},[18785,18791],{"data":18786,"content":18787,"nodeType":301},{},[18788],{"data":18789,"marks":18790,"value":300,"nodeType":79},{},[],{"data":18792,"content":18793,"nodeType":84},{},[18794],{"data":18795,"marks":18796,"value":308,"nodeType":79},{},[],{"metadata":18798,"sys":18801,"fields":18806},{"tags":18799,"concepts":18800},[],[],{"space":18802,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18804,"publishedVersion":59,"revision":22,"locale":27},{"sys":18803},{"type":12,"linkType":13,"id":14},{"sys":18805},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18807},{"url":324,"details":18808,"fileName":330,"contentType":331},{"size":326,"image":18809},{"width":328,"height":329},{"sys":18811,"fields":18814},{"id":18812,"createdAt":18813},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":18815,"slug":18816,"articleIntro":18815,"category":18817},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[18818],{"metadata":18819,"sys":18822,"fields":18829},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18825,"publishedVersion":279,"revision":59,"contentType":18827,"locale":27},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":20,"type":12,"linkType":21},{"sys":18828},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18830,"metaTitle":289,"metaDescription":290,"mainTitle":18831,"subtitle":309,"heroImage":18846,"ctaButton":332,"ctaLink":333},[288],{"data":18832,"content":18833,"nodeType":71},{},[18834,18840],{"data":18835,"content":18836,"nodeType":301},{},[18837],{"data":18838,"marks":18839,"value":300,"nodeType":79},{},[],{"data":18841,"content":18842,"nodeType":84},{},[18843],{"data":18844,"marks":18845,"value":308,"nodeType":79},{},[],{"metadata":18847,"sys":18850,"fields":18855},{"tags":18848,"concepts":18849},[],[],{"space":18851,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18853,"publishedVersion":59,"revision":22,"locale":27},{"sys":18852},{"type":12,"linkType":13,"id":14},{"sys":18854},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18856},{"url":324,"details":18857,"fileName":330,"contentType":331},{"size":326,"image":18858},{"width":328,"height":329},{"sys":18860,"fields":18863},{"id":18861,"createdAt":18862},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":18864,"slug":18865,"articleIntro":18864,"category":18866},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[18867],{"metadata":18868,"sys":18871,"fields":18878},{"tags":18869,"concepts":18870},[],[],{"space":18872,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18874,"publishedVersion":279,"revision":59,"contentType":18876,"locale":27},{"sys":18873},{"type":12,"linkType":13,"id":14},{"sys":18875},{"id":20,"type":12,"linkType":21},{"sys":18877},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18879,"metaTitle":289,"metaDescription":290,"mainTitle":18880,"subtitle":309,"heroImage":18895,"ctaButton":332,"ctaLink":333},[288],{"data":18881,"content":18882,"nodeType":71},{},[18883,18889],{"data":18884,"content":18885,"nodeType":301},{},[18886],{"data":18887,"marks":18888,"value":300,"nodeType":79},{},[],{"data":18890,"content":18891,"nodeType":84},{},[18892],{"data":18893,"marks":18894,"value":308,"nodeType":79},{},[],{"metadata":18896,"sys":18899,"fields":18904},{"tags":18897,"concepts":18898},[],[],{"space":18900,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18902,"publishedVersion":59,"revision":22,"locale":27},{"sys":18901},{"type":12,"linkType":13,"id":14},{"sys":18903},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18905},{"url":324,"details":18906,"fileName":330,"contentType":331},{"size":326,"image":18907},{"width":328,"height":329},{"sys":18909,"fields":18912},{"id":18910,"createdAt":18911},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":18913,"slug":18914,"articleIntro":18913,"category":18915},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[18916],{"metadata":18917,"sys":18920,"fields":18927},{"tags":18918,"concepts":18919},[],[],{"space":18921,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18923,"publishedVersion":279,"revision":59,"contentType":18925,"locale":27},{"sys":18922},{"type":12,"linkType":13,"id":14},{"sys":18924},{"id":20,"type":12,"linkType":21},{"sys":18926},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18928,"metaTitle":289,"metaDescription":290,"mainTitle":18929,"subtitle":309,"heroImage":18944,"ctaButton":332,"ctaLink":333},[288],{"data":18930,"content":18931,"nodeType":71},{},[18932,18938],{"data":18933,"content":18934,"nodeType":301},{},[18935],{"data":18936,"marks":18937,"value":300,"nodeType":79},{},[],{"data":18939,"content":18940,"nodeType":84},{},[18941],{"data":18942,"marks":18943,"value":308,"nodeType":79},{},[],{"metadata":18945,"sys":18948,"fields":18953},{"tags":18946,"concepts":18947},[],[],{"space":18949,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":18951,"publishedVersion":59,"revision":22,"locale":27},{"sys":18950},{"type":12,"linkType":13,"id":14},{"sys":18952},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":18954},{"url":324,"details":18955,"fileName":330,"contentType":331},{"size":326,"image":18956},{"width":328,"height":329},{"sys":18958,"fields":18961},{"id":18959,"createdAt":18960},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":18962,"slug":18963,"articleIntro":18962,"category":18964},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[18965],{"metadata":18966,"sys":18969,"fields":18976},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":18972,"publishedVersion":279,"revision":59,"contentType":18974,"locale":27},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":20,"type":12,"linkType":21},{"sys":18975},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":18977,"metaTitle":289,"metaDescription":290,"mainTitle":18978,"subtitle":309,"heroImage":18993,"ctaButton":332,"ctaLink":333},[288],{"data":18979,"content":18980,"nodeType":71},{},[18981,18987],{"data":18982,"content":18983,"nodeType":301},{},[18984],{"data":18985,"marks":18986,"value":300,"nodeType":79},{},[],{"data":18988,"content":18989,"nodeType":84},{},[18990],{"data":18991,"marks":18992,"value":308,"nodeType":79},{},[],{"metadata":18994,"sys":18997,"fields":19002},{"tags":18995,"concepts":18996},[],[],{"space":18998,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19000,"publishedVersion":59,"revision":22,"locale":27},{"sys":18999},{"type":12,"linkType":13,"id":14},{"sys":19001},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19003},{"url":324,"details":19004,"fileName":330,"contentType":331},{"size":326,"image":19005},{"width":328,"height":329},{"sys":19007,"fields":19010},{"id":19008,"createdAt":19009},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":19011,"slug":19012,"articleIntro":19011,"category":19013},"Compte 502 - Actions propres","compte-502-actions-propres",[19014],{"metadata":19015,"sys":19018,"fields":19025},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19021,"publishedVersion":279,"revision":59,"contentType":19023,"locale":27},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":20,"type":12,"linkType":21},{"sys":19024},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19026,"metaTitle":289,"metaDescription":290,"mainTitle":19027,"subtitle":309,"heroImage":19042,"ctaButton":332,"ctaLink":333},[288],{"data":19028,"content":19029,"nodeType":71},{},[19030,19036],{"data":19031,"content":19032,"nodeType":301},{},[19033],{"data":19034,"marks":19035,"value":300,"nodeType":79},{},[],{"data":19037,"content":19038,"nodeType":84},{},[19039],{"data":19040,"marks":19041,"value":308,"nodeType":79},{},[],{"metadata":19043,"sys":19046,"fields":19051},{"tags":19044,"concepts":19045},[],[],{"space":19047,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19049,"publishedVersion":59,"revision":22,"locale":27},{"sys":19048},{"type":12,"linkType":13,"id":14},{"sys":19050},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19052},{"url":324,"details":19053,"fileName":330,"contentType":331},{"size":326,"image":19054},{"width":328,"height":329},{"sys":19056,"fields":19059},{"id":19057,"createdAt":19058},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":19060,"slug":19061,"articleIntro":19060,"category":19062},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[19063],{"metadata":19064,"sys":19067,"fields":19074},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19070,"publishedVersion":279,"revision":59,"contentType":19072,"locale":27},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":20,"type":12,"linkType":21},{"sys":19073},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19075,"metaTitle":289,"metaDescription":290,"mainTitle":19076,"subtitle":309,"heroImage":19091,"ctaButton":332,"ctaLink":333},[288],{"data":19077,"content":19078,"nodeType":71},{},[19079,19085],{"data":19080,"content":19081,"nodeType":301},{},[19082],{"data":19083,"marks":19084,"value":300,"nodeType":79},{},[],{"data":19086,"content":19087,"nodeType":84},{},[19088],{"data":19089,"marks":19090,"value":308,"nodeType":79},{},[],{"metadata":19092,"sys":19095,"fields":19100},{"tags":19093,"concepts":19094},[],[],{"space":19096,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19098,"publishedVersion":59,"revision":22,"locale":27},{"sys":19097},{"type":12,"linkType":13,"id":14},{"sys":19099},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19101},{"url":324,"details":19102,"fileName":330,"contentType":331},{"size":326,"image":19103},{"width":328,"height":329},{"sys":19105,"fields":19108},{"id":19106,"createdAt":19107},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":19109,"slug":19110,"articleIntro":19109,"category":19111},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[19112],{"metadata":19113,"sys":19116,"fields":19123},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19119,"publishedVersion":279,"revision":59,"contentType":19121,"locale":27},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":20,"type":12,"linkType":21},{"sys":19122},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19124,"metaTitle":289,"metaDescription":290,"mainTitle":19125,"subtitle":309,"heroImage":19140,"ctaButton":332,"ctaLink":333},[288],{"data":19126,"content":19127,"nodeType":71},{},[19128,19134],{"data":19129,"content":19130,"nodeType":301},{},[19131],{"data":19132,"marks":19133,"value":300,"nodeType":79},{},[],{"data":19135,"content":19136,"nodeType":84},{},[19137],{"data":19138,"marks":19139,"value":308,"nodeType":79},{},[],{"metadata":19141,"sys":19144,"fields":19149},{"tags":19142,"concepts":19143},[],[],{"space":19145,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19147,"publishedVersion":59,"revision":22,"locale":27},{"sys":19146},{"type":12,"linkType":13,"id":14},{"sys":19148},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19150},{"url":324,"details":19151,"fileName":330,"contentType":331},{"size":326,"image":19152},{"width":328,"height":329},{"sys":19154,"fields":19157},{"id":19155,"createdAt":19156},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":19158,"slug":19159,"articleIntro":19158,"category":19160},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[19161],{"metadata":19162,"sys":19165,"fields":19172},{"tags":19163,"concepts":19164},[],[],{"space":19166,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19168,"publishedVersion":279,"revision":59,"contentType":19170,"locale":27},{"sys":19167},{"type":12,"linkType":13,"id":14},{"sys":19169},{"id":20,"type":12,"linkType":21},{"sys":19171},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19173,"metaTitle":289,"metaDescription":290,"mainTitle":19174,"subtitle":309,"heroImage":19189,"ctaButton":332,"ctaLink":333},[288],{"data":19175,"content":19176,"nodeType":71},{},[19177,19183],{"data":19178,"content":19179,"nodeType":301},{},[19180],{"data":19181,"marks":19182,"value":300,"nodeType":79},{},[],{"data":19184,"content":19185,"nodeType":84},{},[19186],{"data":19187,"marks":19188,"value":308,"nodeType":79},{},[],{"metadata":19190,"sys":19193,"fields":19198},{"tags":19191,"concepts":19192},[],[],{"space":19194,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19196,"publishedVersion":59,"revision":22,"locale":27},{"sys":19195},{"type":12,"linkType":13,"id":14},{"sys":19197},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19199},{"url":324,"details":19200,"fileName":330,"contentType":331},{"size":326,"image":19201},{"width":328,"height":329},{"sys":19203,"fields":19206},{"id":19204,"createdAt":19205},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":19207,"slug":19208,"articleIntro":19207,"category":19209},"6097 - de marchandises","compte-6097-de-marchandises",[19210],{"metadata":19211,"sys":19214,"fields":19221},{"tags":19212,"concepts":19213},[],[],{"space":19215,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19217,"publishedVersion":279,"revision":59,"contentType":19219,"locale":27},{"sys":19216},{"type":12,"linkType":13,"id":14},{"sys":19218},{"id":20,"type":12,"linkType":21},{"sys":19220},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19222,"metaTitle":289,"metaDescription":290,"mainTitle":19223,"subtitle":309,"heroImage":19238,"ctaButton":332,"ctaLink":333},[288],{"data":19224,"content":19225,"nodeType":71},{},[19226,19232],{"data":19227,"content":19228,"nodeType":301},{},[19229],{"data":19230,"marks":19231,"value":300,"nodeType":79},{},[],{"data":19233,"content":19234,"nodeType":84},{},[19235],{"data":19236,"marks":19237,"value":308,"nodeType":79},{},[],{"metadata":19239,"sys":19242,"fields":19247},{"tags":19240,"concepts":19241},[],[],{"space":19243,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19245,"publishedVersion":59,"revision":22,"locale":27},{"sys":19244},{"type":12,"linkType":13,"id":14},{"sys":19246},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19248},{"url":324,"details":19249,"fileName":330,"contentType":331},{"size":326,"image":19250},{"width":328,"height":329},{"sys":19252,"fields":19255},{"id":19253,"createdAt":19254},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":19256,"slug":19257,"articleIntro":19258,"category":19259},"Comment comptabiliser les frais de carte grise en entreprise ?","comment-comptabiliser-les-frais-de-carte-grise-en-entreprise","Une entreprise qui acquiert un véhicule de société, qu’il soit neuf ou d’occasion, à l’obligation de la faire immatriculer au nom de son entreprise. Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? Découvrez comment comptabiliser la carte grise d’un véhicule d’entreprise dans le plan comptable.",[19260],{"metadata":19261,"sys":19264,"fields":19271},{"tags":19262,"concepts":19263},[],[],{"space":19265,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19267,"publishedVersion":279,"revision":59,"contentType":19269,"locale":27},{"sys":19266},{"type":12,"linkType":13,"id":14},{"sys":19268},{"id":20,"type":12,"linkType":21},{"sys":19270},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19272,"metaTitle":289,"metaDescription":290,"mainTitle":19273,"subtitle":309,"heroImage":19288,"ctaButton":332,"ctaLink":333},[288],{"data":19274,"content":19275,"nodeType":71},{},[19276,19282],{"data":19277,"content":19278,"nodeType":301},{},[19279],{"data":19280,"marks":19281,"value":300,"nodeType":79},{},[],{"data":19283,"content":19284,"nodeType":84},{},[19285],{"data":19286,"marks":19287,"value":308,"nodeType":79},{},[],{"metadata":19289,"sys":19292,"fields":19297},{"tags":19290,"concepts":19291},[],[],{"space":19293,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19295,"publishedVersion":59,"revision":22,"locale":27},{"sys":19294},{"type":12,"linkType":13,"id":14},{"sys":19296},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19298},{"url":324,"details":19299,"fileName":330,"contentType":331},{"size":326,"image":19300},{"width":328,"height":329},{"sys":19302,"fields":19305},{"id":19303,"createdAt":19304},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":19306,"slug":19307,"articleIntro":19306,"category":19308},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[19309],{"metadata":19310,"sys":19313,"fields":19320},{"tags":19311,"concepts":19312},[],[],{"space":19314,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19316,"publishedVersion":279,"revision":59,"contentType":19318,"locale":27},{"sys":19315},{"type":12,"linkType":13,"id":14},{"sys":19317},{"id":20,"type":12,"linkType":21},{"sys":19319},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19321,"metaTitle":289,"metaDescription":290,"mainTitle":19322,"subtitle":309,"heroImage":19337,"ctaButton":332,"ctaLink":333},[288],{"data":19323,"content":19324,"nodeType":71},{},[19325,19331],{"data":19326,"content":19327,"nodeType":301},{},[19328],{"data":19329,"marks":19330,"value":300,"nodeType":79},{},[],{"data":19332,"content":19333,"nodeType":84},{},[19334],{"data":19335,"marks":19336,"value":308,"nodeType":79},{},[],{"metadata":19338,"sys":19341,"fields":19346},{"tags":19339,"concepts":19340},[],[],{"space":19342,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19344,"publishedVersion":59,"revision":22,"locale":27},{"sys":19343},{"type":12,"linkType":13,"id":14},{"sys":19345},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19347},{"url":324,"details":19348,"fileName":330,"contentType":331},{"size":326,"image":19349},{"width":328,"height":329},{"sys":19351,"fields":19354},{"id":19352,"createdAt":19353},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":19355,"slug":19356,"articleIntro":-1,"category":19357},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[19358],{"metadata":19359,"sys":19362,"fields":19369},{"tags":19360,"concepts":19361},[],[],{"space":19363,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19365,"publishedVersion":279,"revision":59,"contentType":19367,"locale":27},{"sys":19364},{"type":12,"linkType":13,"id":14},{"sys":19366},{"id":20,"type":12,"linkType":21},{"sys":19368},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19370,"metaTitle":289,"metaDescription":290,"mainTitle":19371,"subtitle":309,"heroImage":19386,"ctaButton":332,"ctaLink":333},[288],{"data":19372,"content":19373,"nodeType":71},{},[19374,19380],{"data":19375,"content":19376,"nodeType":301},{},[19377],{"data":19378,"marks":19379,"value":300,"nodeType":79},{},[],{"data":19381,"content":19382,"nodeType":84},{},[19383],{"data":19384,"marks":19385,"value":308,"nodeType":79},{},[],{"metadata":19387,"sys":19390,"fields":19395},{"tags":19388,"concepts":19389},[],[],{"space":19391,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19393,"publishedVersion":59,"revision":22,"locale":27},{"sys":19392},{"type":12,"linkType":13,"id":14},{"sys":19394},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19396},{"url":324,"details":19397,"fileName":330,"contentType":331},{"size":326,"image":19398},{"width":328,"height":329},{"sys":19400,"fields":19403},{"id":19401,"createdAt":19402},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":19404,"slug":19405,"articleIntro":19404,"category":19406},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[19407],{"metadata":19408,"sys":19411,"fields":19418},{"tags":19409,"concepts":19410},[],[],{"space":19412,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19414,"publishedVersion":279,"revision":59,"contentType":19416,"locale":27},{"sys":19413},{"type":12,"linkType":13,"id":14},{"sys":19415},{"id":20,"type":12,"linkType":21},{"sys":19417},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19419,"metaTitle":289,"metaDescription":290,"mainTitle":19420,"subtitle":309,"heroImage":19435,"ctaButton":332,"ctaLink":333},[288],{"data":19421,"content":19422,"nodeType":71},{},[19423,19429],{"data":19424,"content":19425,"nodeType":301},{},[19426],{"data":19427,"marks":19428,"value":300,"nodeType":79},{},[],{"data":19430,"content":19431,"nodeType":84},{},[19432],{"data":19433,"marks":19434,"value":308,"nodeType":79},{},[],{"metadata":19436,"sys":19439,"fields":19444},{"tags":19437,"concepts":19438},[],[],{"space":19440,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19442,"publishedVersion":59,"revision":22,"locale":27},{"sys":19441},{"type":12,"linkType":13,"id":14},{"sys":19443},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19445},{"url":324,"details":19446,"fileName":330,"contentType":331},{"size":326,"image":19447},{"width":328,"height":329},{"sys":19449,"fields":19452},{"id":19450,"createdAt":19451},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":19453,"slug":19454,"articleIntro":19453,"category":19455},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[19456],{"metadata":19457,"sys":19460,"fields":19467},{"tags":19458,"concepts":19459},[],[],{"space":19461,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19463,"publishedVersion":279,"revision":59,"contentType":19465,"locale":27},{"sys":19462},{"type":12,"linkType":13,"id":14},{"sys":19464},{"id":20,"type":12,"linkType":21},{"sys":19466},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19468,"metaTitle":289,"metaDescription":290,"mainTitle":19469,"subtitle":309,"heroImage":19484,"ctaButton":332,"ctaLink":333},[288],{"data":19470,"content":19471,"nodeType":71},{},[19472,19478],{"data":19473,"content":19474,"nodeType":301},{},[19475],{"data":19476,"marks":19477,"value":300,"nodeType":79},{},[],{"data":19479,"content":19480,"nodeType":84},{},[19481],{"data":19482,"marks":19483,"value":308,"nodeType":79},{},[],{"metadata":19485,"sys":19488,"fields":19493},{"tags":19486,"concepts":19487},[],[],{"space":19489,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19491,"publishedVersion":59,"revision":22,"locale":27},{"sys":19490},{"type":12,"linkType":13,"id":14},{"sys":19492},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19494},{"url":324,"details":19495,"fileName":330,"contentType":331},{"size":326,"image":19496},{"width":328,"height":329},{"sys":19498,"fields":19501},{"id":19499,"createdAt":19500},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":19502,"slug":19503,"articleIntro":19502,"category":19504},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[19505],{"metadata":19506,"sys":19509,"fields":19516},{"tags":19507,"concepts":19508},[],[],{"space":19510,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19512,"publishedVersion":279,"revision":59,"contentType":19514,"locale":27},{"sys":19511},{"type":12,"linkType":13,"id":14},{"sys":19513},{"id":20,"type":12,"linkType":21},{"sys":19515},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19517,"metaTitle":289,"metaDescription":290,"mainTitle":19518,"subtitle":309,"heroImage":19533,"ctaButton":332,"ctaLink":333},[288],{"data":19519,"content":19520,"nodeType":71},{},[19521,19527],{"data":19522,"content":19523,"nodeType":301},{},[19524],{"data":19525,"marks":19526,"value":300,"nodeType":79},{},[],{"data":19528,"content":19529,"nodeType":84},{},[19530],{"data":19531,"marks":19532,"value":308,"nodeType":79},{},[],{"metadata":19534,"sys":19537,"fields":19542},{"tags":19535,"concepts":19536},[],[],{"space":19538,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19540,"publishedVersion":59,"revision":22,"locale":27},{"sys":19539},{"type":12,"linkType":13,"id":14},{"sys":19541},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19543},{"url":324,"details":19544,"fileName":330,"contentType":331},{"size":326,"image":19545},{"width":328,"height":329},{"sys":19547,"fields":19550},{"id":19548,"createdAt":19549},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":19551,"slug":19552,"articleIntro":-1,"category":19553},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[19554],{"metadata":19555,"sys":19558,"fields":19565},{"tags":19556,"concepts":19557},[],[],{"space":19559,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19561,"publishedVersion":279,"revision":59,"contentType":19563,"locale":27},{"sys":19560},{"type":12,"linkType":13,"id":14},{"sys":19562},{"id":20,"type":12,"linkType":21},{"sys":19564},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19566,"metaTitle":289,"metaDescription":290,"mainTitle":19567,"subtitle":309,"heroImage":19582,"ctaButton":332,"ctaLink":333},[288],{"data":19568,"content":19569,"nodeType":71},{},[19570,19576],{"data":19571,"content":19572,"nodeType":301},{},[19573],{"data":19574,"marks":19575,"value":300,"nodeType":79},{},[],{"data":19577,"content":19578,"nodeType":84},{},[19579],{"data":19580,"marks":19581,"value":308,"nodeType":79},{},[],{"metadata":19583,"sys":19586,"fields":19591},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19589,"publishedVersion":59,"revision":22,"locale":27},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19592},{"url":324,"details":19593,"fileName":330,"contentType":331},{"size":326,"image":19594},{"width":328,"height":329},{"sys":19596,"fields":19599},{"id":19597,"createdAt":19598},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":19600,"slug":19601,"articleIntro":19600,"category":19602},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[19603],{"metadata":19604,"sys":19607,"fields":19614},{"tags":19605,"concepts":19606},[],[],{"space":19608,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19610,"publishedVersion":279,"revision":59,"contentType":19612,"locale":27},{"sys":19609},{"type":12,"linkType":13,"id":14},{"sys":19611},{"id":20,"type":12,"linkType":21},{"sys":19613},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19615,"metaTitle":289,"metaDescription":290,"mainTitle":19616,"subtitle":309,"heroImage":19631,"ctaButton":332,"ctaLink":333},[288],{"data":19617,"content":19618,"nodeType":71},{},[19619,19625],{"data":19620,"content":19621,"nodeType":301},{},[19622],{"data":19623,"marks":19624,"value":300,"nodeType":79},{},[],{"data":19626,"content":19627,"nodeType":84},{},[19628],{"data":19629,"marks":19630,"value":308,"nodeType":79},{},[],{"metadata":19632,"sys":19635,"fields":19640},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19638,"publishedVersion":59,"revision":22,"locale":27},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19641},{"url":324,"details":19642,"fileName":330,"contentType":331},{"size":326,"image":19643},{"width":328,"height":329},{"sys":19645,"fields":19648},{"id":19646,"createdAt":19647},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":19649,"slug":19650,"articleIntro":19649,"category":19651},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[19652],{"metadata":19653,"sys":19656,"fields":19663},{"tags":19654,"concepts":19655},[],[],{"space":19657,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19659,"publishedVersion":279,"revision":59,"contentType":19661,"locale":27},{"sys":19658},{"type":12,"linkType":13,"id":14},{"sys":19660},{"id":20,"type":12,"linkType":21},{"sys":19662},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19664,"metaTitle":289,"metaDescription":290,"mainTitle":19665,"subtitle":309,"heroImage":19680,"ctaButton":332,"ctaLink":333},[288],{"data":19666,"content":19667,"nodeType":71},{},[19668,19674],{"data":19669,"content":19670,"nodeType":301},{},[19671],{"data":19672,"marks":19673,"value":300,"nodeType":79},{},[],{"data":19675,"content":19676,"nodeType":84},{},[19677],{"data":19678,"marks":19679,"value":308,"nodeType":79},{},[],{"metadata":19681,"sys":19684,"fields":19689},{"tags":19682,"concepts":19683},[],[],{"space":19685,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19687,"publishedVersion":59,"revision":22,"locale":27},{"sys":19686},{"type":12,"linkType":13,"id":14},{"sys":19688},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19690},{"url":324,"details":19691,"fileName":330,"contentType":331},{"size":326,"image":19692},{"width":328,"height":329},{"sys":19694,"fields":19697},{"id":19695,"createdAt":19696},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":19698,"slug":19699,"articleIntro":19698,"category":19700},"2013 - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)","compte-2013-frais-d-augmentation-de-capital-et-d-operations-diverses-fusions-scissions-transformations",[19701],{"metadata":19702,"sys":19705,"fields":19712},{"tags":19703,"concepts":19704},[],[],{"space":19706,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19708,"publishedVersion":279,"revision":59,"contentType":19710,"locale":27},{"sys":19707},{"type":12,"linkType":13,"id":14},{"sys":19709},{"id":20,"type":12,"linkType":21},{"sys":19711},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19713,"metaTitle":289,"metaDescription":290,"mainTitle":19714,"subtitle":309,"heroImage":19729,"ctaButton":332,"ctaLink":333},[288],{"data":19715,"content":19716,"nodeType":71},{},[19717,19723],{"data":19718,"content":19719,"nodeType":301},{},[19720],{"data":19721,"marks":19722,"value":300,"nodeType":79},{},[],{"data":19724,"content":19725,"nodeType":84},{},[19726],{"data":19727,"marks":19728,"value":308,"nodeType":79},{},[],{"metadata":19730,"sys":19733,"fields":19738},{"tags":19731,"concepts":19732},[],[],{"space":19734,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19736,"publishedVersion":59,"revision":22,"locale":27},{"sys":19735},{"type":12,"linkType":13,"id":14},{"sys":19737},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19739},{"url":324,"details":19740,"fileName":330,"contentType":331},{"size":326,"image":19741},{"width":328,"height":329},{"sys":19743,"fields":19746},{"id":19744,"createdAt":19745},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":19747,"slug":19748,"articleIntro":19747,"category":19749},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[19750],{"metadata":19751,"sys":19754,"fields":19761},{"tags":19752,"concepts":19753},[],[],{"space":19755,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19757,"publishedVersion":279,"revision":59,"contentType":19759,"locale":27},{"sys":19756},{"type":12,"linkType":13,"id":14},{"sys":19758},{"id":20,"type":12,"linkType":21},{"sys":19760},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19762,"metaTitle":289,"metaDescription":290,"mainTitle":19763,"subtitle":309,"heroImage":19778,"ctaButton":332,"ctaLink":333},[288],{"data":19764,"content":19765,"nodeType":71},{},[19766,19772],{"data":19767,"content":19768,"nodeType":301},{},[19769],{"data":19770,"marks":19771,"value":300,"nodeType":79},{},[],{"data":19773,"content":19774,"nodeType":84},{},[19775],{"data":19776,"marks":19777,"value":308,"nodeType":79},{},[],{"metadata":19779,"sys":19782,"fields":19787},{"tags":19780,"concepts":19781},[],[],{"space":19783,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19785,"publishedVersion":59,"revision":22,"locale":27},{"sys":19784},{"type":12,"linkType":13,"id":14},{"sys":19786},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19788},{"url":324,"details":19789,"fileName":330,"contentType":331},{"size":326,"image":19790},{"width":328,"height":329},{"sys":19792,"fields":19795},{"id":19793,"createdAt":19794},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":19796,"slug":19797,"articleIntro":19796,"category":19798},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[19799],{"metadata":19800,"sys":19803,"fields":19810},{"tags":19801,"concepts":19802},[],[],{"space":19804,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19806,"publishedVersion":279,"revision":59,"contentType":19808,"locale":27},{"sys":19805},{"type":12,"linkType":13,"id":14},{"sys":19807},{"id":20,"type":12,"linkType":21},{"sys":19809},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19811,"metaTitle":289,"metaDescription":290,"mainTitle":19812,"subtitle":309,"heroImage":19827,"ctaButton":332,"ctaLink":333},[288],{"data":19813,"content":19814,"nodeType":71},{},[19815,19821],{"data":19816,"content":19817,"nodeType":301},{},[19818],{"data":19819,"marks":19820,"value":300,"nodeType":79},{},[],{"data":19822,"content":19823,"nodeType":84},{},[19824],{"data":19825,"marks":19826,"value":308,"nodeType":79},{},[],{"metadata":19828,"sys":19831,"fields":19836},{"tags":19829,"concepts":19830},[],[],{"space":19832,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19834,"publishedVersion":59,"revision":22,"locale":27},{"sys":19833},{"type":12,"linkType":13,"id":14},{"sys":19835},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19837},{"url":324,"details":19838,"fileName":330,"contentType":331},{"size":326,"image":19839},{"width":328,"height":329},{"sys":19841,"fields":19844},{"id":19842,"createdAt":19843},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":19845,"slug":19846,"articleIntro":-1,"category":19847},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[19848],{"metadata":19849,"sys":19852,"fields":19859},{"tags":19850,"concepts":19851},[],[],{"space":19853,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19855,"publishedVersion":279,"revision":59,"contentType":19857,"locale":27},{"sys":19854},{"type":12,"linkType":13,"id":14},{"sys":19856},{"id":20,"type":12,"linkType":21},{"sys":19858},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19860,"metaTitle":289,"metaDescription":290,"mainTitle":19861,"subtitle":309,"heroImage":19876,"ctaButton":332,"ctaLink":333},[288],{"data":19862,"content":19863,"nodeType":71},{},[19864,19870],{"data":19865,"content":19866,"nodeType":301},{},[19867],{"data":19868,"marks":19869,"value":300,"nodeType":79},{},[],{"data":19871,"content":19872,"nodeType":84},{},[19873],{"data":19874,"marks":19875,"value":308,"nodeType":79},{},[],{"metadata":19877,"sys":19880,"fields":19885},{"tags":19878,"concepts":19879},[],[],{"space":19881,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19883,"publishedVersion":59,"revision":22,"locale":27},{"sys":19882},{"type":12,"linkType":13,"id":14},{"sys":19884},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19886},{"url":324,"details":19887,"fileName":330,"contentType":331},{"size":326,"image":19888},{"width":328,"height":329},{"sys":19890,"fields":19893},{"id":19891,"createdAt":19892},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":19894,"slug":19895,"articleIntro":19894,"category":19896},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[19897],{"metadata":19898,"sys":19901,"fields":19908},{"tags":19899,"concepts":19900},[],[],{"space":19902,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19904,"publishedVersion":279,"revision":59,"contentType":19906,"locale":27},{"sys":19903},{"type":12,"linkType":13,"id":14},{"sys":19905},{"id":20,"type":12,"linkType":21},{"sys":19907},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19909,"metaTitle":289,"metaDescription":290,"mainTitle":19910,"subtitle":309,"heroImage":19925,"ctaButton":332,"ctaLink":333},[288],{"data":19911,"content":19912,"nodeType":71},{},[19913,19919],{"data":19914,"content":19915,"nodeType":301},{},[19916],{"data":19917,"marks":19918,"value":300,"nodeType":79},{},[],{"data":19920,"content":19921,"nodeType":84},{},[19922],{"data":19923,"marks":19924,"value":308,"nodeType":79},{},[],{"metadata":19926,"sys":19929,"fields":19934},{"tags":19927,"concepts":19928},[],[],{"space":19930,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19932,"publishedVersion":59,"revision":22,"locale":27},{"sys":19931},{"type":12,"linkType":13,"id":14},{"sys":19933},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19935},{"url":324,"details":19936,"fileName":330,"contentType":331},{"size":326,"image":19937},{"width":328,"height":329},{"sys":19939,"fields":19942},{"id":19940,"createdAt":19941},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":19943,"slug":19944,"articleIntro":19943,"category":19945},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[19946],{"metadata":19947,"sys":19950,"fields":19957},{"tags":19948,"concepts":19949},[],[],{"space":19951,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":19953,"publishedVersion":279,"revision":59,"contentType":19955,"locale":27},{"sys":19952},{"type":12,"linkType":13,"id":14},{"sys":19954},{"id":20,"type":12,"linkType":21},{"sys":19956},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":19958,"metaTitle":289,"metaDescription":290,"mainTitle":19959,"subtitle":309,"heroImage":19974,"ctaButton":332,"ctaLink":333},[288],{"data":19960,"content":19961,"nodeType":71},{},[19962,19968],{"data":19963,"content":19964,"nodeType":301},{},[19965],{"data":19966,"marks":19967,"value":300,"nodeType":79},{},[],{"data":19969,"content":19970,"nodeType":84},{},[19971],{"data":19972,"marks":19973,"value":308,"nodeType":79},{},[],{"metadata":19975,"sys":19978,"fields":19983},{"tags":19976,"concepts":19977},[],[],{"space":19979,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":19981,"publishedVersion":59,"revision":22,"locale":27},{"sys":19980},{"type":12,"linkType":13,"id":14},{"sys":19982},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":19984},{"url":324,"details":19985,"fileName":330,"contentType":331},{"size":326,"image":19986},{"width":328,"height":329},{"sys":19988,"fields":19991},{"id":19989,"createdAt":19990},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":19992,"slug":19993,"articleIntro":19992,"category":19994},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[19995],{"metadata":19996,"sys":19999,"fields":20006},{"tags":19997,"concepts":19998},[],[],{"space":20000,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20002,"publishedVersion":279,"revision":59,"contentType":20004,"locale":27},{"sys":20001},{"type":12,"linkType":13,"id":14},{"sys":20003},{"id":20,"type":12,"linkType":21},{"sys":20005},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20007,"metaTitle":289,"metaDescription":290,"mainTitle":20008,"subtitle":309,"heroImage":20023,"ctaButton":332,"ctaLink":333},[288],{"data":20009,"content":20010,"nodeType":71},{},[20011,20017],{"data":20012,"content":20013,"nodeType":301},{},[20014],{"data":20015,"marks":20016,"value":300,"nodeType":79},{},[],{"data":20018,"content":20019,"nodeType":84},{},[20020],{"data":20021,"marks":20022,"value":308,"nodeType":79},{},[],{"metadata":20024,"sys":20027,"fields":20032},{"tags":20025,"concepts":20026},[],[],{"space":20028,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20030,"publishedVersion":59,"revision":22,"locale":27},{"sys":20029},{"type":12,"linkType":13,"id":14},{"sys":20031},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20033},{"url":324,"details":20034,"fileName":330,"contentType":331},{"size":326,"image":20035},{"width":328,"height":329},{"sys":20037,"fields":20040},{"id":20038,"createdAt":20039},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":20041,"slug":20042,"articleIntro":20041,"category":20043},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[20044],{"metadata":20045,"sys":20048,"fields":20055},{"tags":20046,"concepts":20047},[],[],{"space":20049,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20051,"publishedVersion":279,"revision":59,"contentType":20053,"locale":27},{"sys":20050},{"type":12,"linkType":13,"id":14},{"sys":20052},{"id":20,"type":12,"linkType":21},{"sys":20054},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20056,"metaTitle":289,"metaDescription":290,"mainTitle":20057,"subtitle":309,"heroImage":20072,"ctaButton":332,"ctaLink":333},[288],{"data":20058,"content":20059,"nodeType":71},{},[20060,20066],{"data":20061,"content":20062,"nodeType":301},{},[20063],{"data":20064,"marks":20065,"value":300,"nodeType":79},{},[],{"data":20067,"content":20068,"nodeType":84},{},[20069],{"data":20070,"marks":20071,"value":308,"nodeType":79},{},[],{"metadata":20073,"sys":20076,"fields":20081},{"tags":20074,"concepts":20075},[],[],{"space":20077,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20079,"publishedVersion":59,"revision":22,"locale":27},{"sys":20078},{"type":12,"linkType":13,"id":14},{"sys":20080},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20082},{"url":324,"details":20083,"fileName":330,"contentType":331},{"size":326,"image":20084},{"width":328,"height":329},{"sys":20086,"fields":20089},{"id":20087,"createdAt":20088},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":20090,"slug":20091,"articleIntro":20090,"category":20092},"473 - Comptes d'attente","compte-473-comptes-d-attente",[20093],{"metadata":20094,"sys":20097,"fields":20104},{"tags":20095,"concepts":20096},[],[],{"space":20098,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20100,"publishedVersion":279,"revision":59,"contentType":20102,"locale":27},{"sys":20099},{"type":12,"linkType":13,"id":14},{"sys":20101},{"id":20,"type":12,"linkType":21},{"sys":20103},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20105,"metaTitle":289,"metaDescription":290,"mainTitle":20106,"subtitle":309,"heroImage":20121,"ctaButton":332,"ctaLink":333},[288],{"data":20107,"content":20108,"nodeType":71},{},[20109,20115],{"data":20110,"content":20111,"nodeType":301},{},[20112],{"data":20113,"marks":20114,"value":300,"nodeType":79},{},[],{"data":20116,"content":20117,"nodeType":84},{},[20118],{"data":20119,"marks":20120,"value":308,"nodeType":79},{},[],{"metadata":20122,"sys":20125,"fields":20130},{"tags":20123,"concepts":20124},[],[],{"space":20126,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20128,"publishedVersion":59,"revision":22,"locale":27},{"sys":20127},{"type":12,"linkType":13,"id":14},{"sys":20129},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20131},{"url":324,"details":20132,"fileName":330,"contentType":331},{"size":326,"image":20133},{"width":328,"height":329},{"sys":20135,"fields":20138},{"id":20136,"createdAt":20137},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":20139,"slug":20140,"articleIntro":-1,"category":20141},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[20142],{"metadata":20143,"sys":20146,"fields":20153},{"tags":20144,"concepts":20145},[],[],{"space":20147,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20149,"publishedVersion":279,"revision":59,"contentType":20151,"locale":27},{"sys":20148},{"type":12,"linkType":13,"id":14},{"sys":20150},{"id":20,"type":12,"linkType":21},{"sys":20152},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20154,"metaTitle":289,"metaDescription":290,"mainTitle":20155,"subtitle":309,"heroImage":20170,"ctaButton":332,"ctaLink":333},[288],{"data":20156,"content":20157,"nodeType":71},{},[20158,20164],{"data":20159,"content":20160,"nodeType":301},{},[20161],{"data":20162,"marks":20163,"value":300,"nodeType":79},{},[],{"data":20165,"content":20166,"nodeType":84},{},[20167],{"data":20168,"marks":20169,"value":308,"nodeType":79},{},[],{"metadata":20171,"sys":20174,"fields":20179},{"tags":20172,"concepts":20173},[],[],{"space":20175,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20177,"publishedVersion":59,"revision":22,"locale":27},{"sys":20176},{"type":12,"linkType":13,"id":14},{"sys":20178},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20180},{"url":324,"details":20181,"fileName":330,"contentType":331},{"size":326,"image":20182},{"width":328,"height":329},{"sys":20184,"fields":20187},{"id":20185,"createdAt":20186},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":20188,"slug":20189,"articleIntro":20188,"category":20190},"1681 - Autres emprunts","compte-1681-autres-emprunts",[20191],{"metadata":20192,"sys":20195,"fields":20202},{"tags":20193,"concepts":20194},[],[],{"space":20196,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20198,"publishedVersion":279,"revision":59,"contentType":20200,"locale":27},{"sys":20197},{"type":12,"linkType":13,"id":14},{"sys":20199},{"id":20,"type":12,"linkType":21},{"sys":20201},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20203,"metaTitle":289,"metaDescription":290,"mainTitle":20204,"subtitle":309,"heroImage":20219,"ctaButton":332,"ctaLink":333},[288],{"data":20205,"content":20206,"nodeType":71},{},[20207,20213],{"data":20208,"content":20209,"nodeType":301},{},[20210],{"data":20211,"marks":20212,"value":300,"nodeType":79},{},[],{"data":20214,"content":20215,"nodeType":84},{},[20216],{"data":20217,"marks":20218,"value":308,"nodeType":79},{},[],{"metadata":20220,"sys":20223,"fields":20228},{"tags":20221,"concepts":20222},[],[],{"space":20224,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20226,"publishedVersion":59,"revision":22,"locale":27},{"sys":20225},{"type":12,"linkType":13,"id":14},{"sys":20227},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20229},{"url":324,"details":20230,"fileName":330,"contentType":331},{"size":326,"image":20231},{"width":328,"height":329},{"sys":20233,"fields":20236},{"id":20234,"createdAt":20235},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":20237,"slug":20238,"articleIntro":-1,"category":20239},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[20240],{"metadata":20241,"sys":20244,"fields":20251},{"tags":20242,"concepts":20243},[],[],{"space":20245,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20247,"publishedVersion":279,"revision":59,"contentType":20249,"locale":27},{"sys":20246},{"type":12,"linkType":13,"id":14},{"sys":20248},{"id":20,"type":12,"linkType":21},{"sys":20250},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20252,"metaTitle":289,"metaDescription":290,"mainTitle":20253,"subtitle":309,"heroImage":20268,"ctaButton":332,"ctaLink":333},[288],{"data":20254,"content":20255,"nodeType":71},{},[20256,20262],{"data":20257,"content":20258,"nodeType":301},{},[20259],{"data":20260,"marks":20261,"value":300,"nodeType":79},{},[],{"data":20263,"content":20264,"nodeType":84},{},[20265],{"data":20266,"marks":20267,"value":308,"nodeType":79},{},[],{"metadata":20269,"sys":20272,"fields":20277},{"tags":20270,"concepts":20271},[],[],{"space":20273,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20275,"publishedVersion":59,"revision":22,"locale":27},{"sys":20274},{"type":12,"linkType":13,"id":14},{"sys":20276},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20278},{"url":324,"details":20279,"fileName":330,"contentType":331},{"size":326,"image":20280},{"width":328,"height":329},{"sys":20282,"fields":20285},{"id":20283,"createdAt":20284},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":20286,"slug":20287,"articleIntro":20286,"category":20288},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[20289],{"metadata":20290,"sys":20293,"fields":20300},{"tags":20291,"concepts":20292},[],[],{"space":20294,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20296,"publishedVersion":279,"revision":59,"contentType":20298,"locale":27},{"sys":20295},{"type":12,"linkType":13,"id":14},{"sys":20297},{"id":20,"type":12,"linkType":21},{"sys":20299},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20301,"metaTitle":289,"metaDescription":290,"mainTitle":20302,"subtitle":309,"heroImage":20317,"ctaButton":332,"ctaLink":333},[288],{"data":20303,"content":20304,"nodeType":71},{},[20305,20311],{"data":20306,"content":20307,"nodeType":301},{},[20308],{"data":20309,"marks":20310,"value":300,"nodeType":79},{},[],{"data":20312,"content":20313,"nodeType":84},{},[20314],{"data":20315,"marks":20316,"value":308,"nodeType":79},{},[],{"metadata":20318,"sys":20321,"fields":20326},{"tags":20319,"concepts":20320},[],[],{"space":20322,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20324,"publishedVersion":59,"revision":22,"locale":27},{"sys":20323},{"type":12,"linkType":13,"id":14},{"sys":20325},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20327},{"url":324,"details":20328,"fileName":330,"contentType":331},{"size":326,"image":20329},{"width":328,"height":329},{"sys":20331,"fields":20334},{"id":20332,"createdAt":20333},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":20335,"slug":20336,"articleIntro":-1,"category":20337},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[20338],{"metadata":20339,"sys":20342,"fields":20349},{"tags":20340,"concepts":20341},[],[],{"space":20343,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20345,"publishedVersion":279,"revision":59,"contentType":20347,"locale":27},{"sys":20344},{"type":12,"linkType":13,"id":14},{"sys":20346},{"id":20,"type":12,"linkType":21},{"sys":20348},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20350,"metaTitle":289,"metaDescription":290,"mainTitle":20351,"subtitle":309,"heroImage":20366,"ctaButton":332,"ctaLink":333},[288],{"data":20352,"content":20353,"nodeType":71},{},[20354,20360],{"data":20355,"content":20356,"nodeType":301},{},[20357],{"data":20358,"marks":20359,"value":300,"nodeType":79},{},[],{"data":20361,"content":20362,"nodeType":84},{},[20363],{"data":20364,"marks":20365,"value":308,"nodeType":79},{},[],{"metadata":20367,"sys":20370,"fields":20375},{"tags":20368,"concepts":20369},[],[],{"space":20371,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20373,"publishedVersion":59,"revision":22,"locale":27},{"sys":20372},{"type":12,"linkType":13,"id":14},{"sys":20374},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20376},{"url":324,"details":20377,"fileName":330,"contentType":331},{"size":326,"image":20378},{"width":328,"height":329},{"sys":20380,"fields":20383},{"id":20381,"createdAt":20382},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":20384,"slug":20385,"articleIntro":-1,"category":20386},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[20387],{"metadata":20388,"sys":20391,"fields":20398},{"tags":20389,"concepts":20390},[],[],{"space":20392,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20394,"publishedVersion":279,"revision":59,"contentType":20396,"locale":27},{"sys":20393},{"type":12,"linkType":13,"id":14},{"sys":20395},{"id":20,"type":12,"linkType":21},{"sys":20397},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20399,"metaTitle":289,"metaDescription":290,"mainTitle":20400,"subtitle":309,"heroImage":20415,"ctaButton":332,"ctaLink":333},[288],{"data":20401,"content":20402,"nodeType":71},{},[20403,20409],{"data":20404,"content":20405,"nodeType":301},{},[20406],{"data":20407,"marks":20408,"value":300,"nodeType":79},{},[],{"data":20410,"content":20411,"nodeType":84},{},[20412],{"data":20413,"marks":20414,"value":308,"nodeType":79},{},[],{"metadata":20416,"sys":20419,"fields":20424},{"tags":20417,"concepts":20418},[],[],{"space":20420,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20422,"publishedVersion":59,"revision":22,"locale":27},{"sys":20421},{"type":12,"linkType":13,"id":14},{"sys":20423},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20425},{"url":324,"details":20426,"fileName":330,"contentType":331},{"size":326,"image":20427},{"width":328,"height":329},{"sys":20429,"fields":20432},{"id":20430,"createdAt":20431},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":20433,"slug":20434,"articleIntro":20433,"category":20435},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[20436],{"metadata":20437,"sys":20440,"fields":20447},{"tags":20438,"concepts":20439},[],[],{"space":20441,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20443,"publishedVersion":279,"revision":59,"contentType":20445,"locale":27},{"sys":20442},{"type":12,"linkType":13,"id":14},{"sys":20444},{"id":20,"type":12,"linkType":21},{"sys":20446},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20448,"metaTitle":289,"metaDescription":290,"mainTitle":20449,"subtitle":309,"heroImage":20464,"ctaButton":332,"ctaLink":333},[288],{"data":20450,"content":20451,"nodeType":71},{},[20452,20458],{"data":20453,"content":20454,"nodeType":301},{},[20455],{"data":20456,"marks":20457,"value":300,"nodeType":79},{},[],{"data":20459,"content":20460,"nodeType":84},{},[20461],{"data":20462,"marks":20463,"value":308,"nodeType":79},{},[],{"metadata":20465,"sys":20468,"fields":20473},{"tags":20466,"concepts":20467},[],[],{"space":20469,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20471,"publishedVersion":59,"revision":22,"locale":27},{"sys":20470},{"type":12,"linkType":13,"id":14},{"sys":20472},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20474},{"url":324,"details":20475,"fileName":330,"contentType":331},{"size":326,"image":20476},{"width":328,"height":329},{"sys":20478,"fields":20481},{"id":20479,"createdAt":20480},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":20482,"slug":20483,"articleIntro":20482,"category":20484},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[20485],{"metadata":20486,"sys":20489,"fields":20496},{"tags":20487,"concepts":20488},[],[],{"space":20490,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20492,"publishedVersion":279,"revision":59,"contentType":20494,"locale":27},{"sys":20491},{"type":12,"linkType":13,"id":14},{"sys":20493},{"id":20,"type":12,"linkType":21},{"sys":20495},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20497,"metaTitle":289,"metaDescription":290,"mainTitle":20498,"subtitle":309,"heroImage":20513,"ctaButton":332,"ctaLink":333},[288],{"data":20499,"content":20500,"nodeType":71},{},[20501,20507],{"data":20502,"content":20503,"nodeType":301},{},[20504],{"data":20505,"marks":20506,"value":300,"nodeType":79},{},[],{"data":20508,"content":20509,"nodeType":84},{},[20510],{"data":20511,"marks":20512,"value":308,"nodeType":79},{},[],{"metadata":20514,"sys":20517,"fields":20522},{"tags":20515,"concepts":20516},[],[],{"space":20518,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20520,"publishedVersion":59,"revision":22,"locale":27},{"sys":20519},{"type":12,"linkType":13,"id":14},{"sys":20521},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20523},{"url":324,"details":20524,"fileName":330,"contentType":331},{"size":326,"image":20525},{"width":328,"height":329},{"sys":20527,"fields":20530},{"id":20528,"createdAt":20529},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":20531,"slug":20532,"articleIntro":20531,"category":20533},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[20534],{"metadata":20535,"sys":20538,"fields":20545},{"tags":20536,"concepts":20537},[],[],{"space":20539,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20541,"publishedVersion":279,"revision":59,"contentType":20543,"locale":27},{"sys":20540},{"type":12,"linkType":13,"id":14},{"sys":20542},{"id":20,"type":12,"linkType":21},{"sys":20544},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20546,"metaTitle":289,"metaDescription":290,"mainTitle":20547,"subtitle":309,"heroImage":20562,"ctaButton":332,"ctaLink":333},[288],{"data":20548,"content":20549,"nodeType":71},{},[20550,20556],{"data":20551,"content":20552,"nodeType":301},{},[20553],{"data":20554,"marks":20555,"value":300,"nodeType":79},{},[],{"data":20557,"content":20558,"nodeType":84},{},[20559],{"data":20560,"marks":20561,"value":308,"nodeType":79},{},[],{"metadata":20563,"sys":20566,"fields":20571},{"tags":20564,"concepts":20565},[],[],{"space":20567,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20569,"publishedVersion":59,"revision":22,"locale":27},{"sys":20568},{"type":12,"linkType":13,"id":14},{"sys":20570},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20572},{"url":324,"details":20573,"fileName":330,"contentType":331},{"size":326,"image":20574},{"width":328,"height":329},{"sys":20576,"fields":20579},{"id":20577,"createdAt":20578},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":20580,"slug":20581,"articleIntro":-1,"category":20582},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[20583],{"metadata":20584,"sys":20587,"fields":20594},{"tags":20585,"concepts":20586},[],[],{"space":20588,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20590,"publishedVersion":279,"revision":59,"contentType":20592,"locale":27},{"sys":20589},{"type":12,"linkType":13,"id":14},{"sys":20591},{"id":20,"type":12,"linkType":21},{"sys":20593},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20595,"metaTitle":289,"metaDescription":290,"mainTitle":20596,"subtitle":309,"heroImage":20611,"ctaButton":332,"ctaLink":333},[288],{"data":20597,"content":20598,"nodeType":71},{},[20599,20605],{"data":20600,"content":20601,"nodeType":301},{},[20602],{"data":20603,"marks":20604,"value":300,"nodeType":79},{},[],{"data":20606,"content":20607,"nodeType":84},{},[20608],{"data":20609,"marks":20610,"value":308,"nodeType":79},{},[],{"metadata":20612,"sys":20615,"fields":20620},{"tags":20613,"concepts":20614},[],[],{"space":20616,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20618,"publishedVersion":59,"revision":22,"locale":27},{"sys":20617},{"type":12,"linkType":13,"id":14},{"sys":20619},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20621},{"url":324,"details":20622,"fileName":330,"contentType":331},{"size":326,"image":20623},{"width":328,"height":329},{"sys":20625,"fields":20628},{"id":20626,"createdAt":20627},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":20629,"slug":20630,"articleIntro":20629,"category":20631},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[20632],{"metadata":20633,"sys":20636,"fields":20643},{"tags":20634,"concepts":20635},[],[],{"space":20637,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20639,"publishedVersion":279,"revision":59,"contentType":20641,"locale":27},{"sys":20638},{"type":12,"linkType":13,"id":14},{"sys":20640},{"id":20,"type":12,"linkType":21},{"sys":20642},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20644,"metaTitle":289,"metaDescription":290,"mainTitle":20645,"subtitle":309,"heroImage":20660,"ctaButton":332,"ctaLink":333},[288],{"data":20646,"content":20647,"nodeType":71},{},[20648,20654],{"data":20649,"content":20650,"nodeType":301},{},[20651],{"data":20652,"marks":20653,"value":300,"nodeType":79},{},[],{"data":20655,"content":20656,"nodeType":84},{},[20657],{"data":20658,"marks":20659,"value":308,"nodeType":79},{},[],{"metadata":20661,"sys":20664,"fields":20669},{"tags":20662,"concepts":20663},[],[],{"space":20665,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20667,"publishedVersion":59,"revision":22,"locale":27},{"sys":20666},{"type":12,"linkType":13,"id":14},{"sys":20668},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20670},{"url":324,"details":20671,"fileName":330,"contentType":331},{"size":326,"image":20672},{"width":328,"height":329},{"sys":20674,"fields":20677},{"id":20675,"createdAt":20676},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":20678,"slug":20679,"articleIntro":20678,"category":20680},"6248 - Divers","compte-6248-divers",[20681],{"metadata":20682,"sys":20685,"fields":20692},{"tags":20683,"concepts":20684},[],[],{"space":20686,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20688,"publishedVersion":279,"revision":59,"contentType":20690,"locale":27},{"sys":20687},{"type":12,"linkType":13,"id":14},{"sys":20689},{"id":20,"type":12,"linkType":21},{"sys":20691},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20693,"metaTitle":289,"metaDescription":290,"mainTitle":20694,"subtitle":309,"heroImage":20709,"ctaButton":332,"ctaLink":333},[288],{"data":20695,"content":20696,"nodeType":71},{},[20697,20703],{"data":20698,"content":20699,"nodeType":301},{},[20700],{"data":20701,"marks":20702,"value":300,"nodeType":79},{},[],{"data":20704,"content":20705,"nodeType":84},{},[20706],{"data":20707,"marks":20708,"value":308,"nodeType":79},{},[],{"metadata":20710,"sys":20713,"fields":20718},{"tags":20711,"concepts":20712},[],[],{"space":20714,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20716,"publishedVersion":59,"revision":22,"locale":27},{"sys":20715},{"type":12,"linkType":13,"id":14},{"sys":20717},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20719},{"url":324,"details":20720,"fileName":330,"contentType":331},{"size":326,"image":20721},{"width":328,"height":329},{"sys":20723,"fields":20726},{"id":20724,"createdAt":20725},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":20727,"slug":20728,"articleIntro":-1,"category":20729},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[20730],{"metadata":20731,"sys":20734,"fields":20741},{"tags":20732,"concepts":20733},[],[],{"space":20735,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20737,"publishedVersion":279,"revision":59,"contentType":20739,"locale":27},{"sys":20736},{"type":12,"linkType":13,"id":14},{"sys":20738},{"id":20,"type":12,"linkType":21},{"sys":20740},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20742,"metaTitle":289,"metaDescription":290,"mainTitle":20743,"subtitle":309,"heroImage":20758,"ctaButton":332,"ctaLink":333},[288],{"data":20744,"content":20745,"nodeType":71},{},[20746,20752],{"data":20747,"content":20748,"nodeType":301},{},[20749],{"data":20750,"marks":20751,"value":300,"nodeType":79},{},[],{"data":20753,"content":20754,"nodeType":84},{},[20755],{"data":20756,"marks":20757,"value":308,"nodeType":79},{},[],{"metadata":20759,"sys":20762,"fields":20767},{"tags":20760,"concepts":20761},[],[],{"space":20763,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20765,"publishedVersion":59,"revision":22,"locale":27},{"sys":20764},{"type":12,"linkType":13,"id":14},{"sys":20766},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20768},{"url":324,"details":20769,"fileName":330,"contentType":331},{"size":326,"image":20770},{"width":328,"height":329},{"sys":20772,"fields":20775},{"id":20773,"createdAt":20774},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":20776,"slug":20777,"articleIntro":-1,"category":20778},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[20779],{"metadata":20780,"sys":20783,"fields":20790},{"tags":20781,"concepts":20782},[],[],{"space":20784,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20786,"publishedVersion":279,"revision":59,"contentType":20788,"locale":27},{"sys":20785},{"type":12,"linkType":13,"id":14},{"sys":20787},{"id":20,"type":12,"linkType":21},{"sys":20789},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20791,"metaTitle":289,"metaDescription":290,"mainTitle":20792,"subtitle":309,"heroImage":20807,"ctaButton":332,"ctaLink":333},[288],{"data":20793,"content":20794,"nodeType":71},{},[20795,20801],{"data":20796,"content":20797,"nodeType":301},{},[20798],{"data":20799,"marks":20800,"value":300,"nodeType":79},{},[],{"data":20802,"content":20803,"nodeType":84},{},[20804],{"data":20805,"marks":20806,"value":308,"nodeType":79},{},[],{"metadata":20808,"sys":20811,"fields":20816},{"tags":20809,"concepts":20810},[],[],{"space":20812,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20814,"publishedVersion":59,"revision":22,"locale":27},{"sys":20813},{"type":12,"linkType":13,"id":14},{"sys":20815},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20817},{"url":324,"details":20818,"fileName":330,"contentType":331},{"size":326,"image":20819},{"width":328,"height":329},{"sys":20821,"fields":20824},{"id":20822,"createdAt":20823},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":20825,"slug":20826,"articleIntro":-1,"category":20827},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[20828],{"metadata":20829,"sys":20832,"fields":20839},{"tags":20830,"concepts":20831},[],[],{"space":20833,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20835,"publishedVersion":279,"revision":59,"contentType":20837,"locale":27},{"sys":20834},{"type":12,"linkType":13,"id":14},{"sys":20836},{"id":20,"type":12,"linkType":21},{"sys":20838},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20840,"metaTitle":289,"metaDescription":290,"mainTitle":20841,"subtitle":309,"heroImage":20856,"ctaButton":332,"ctaLink":333},[288],{"data":20842,"content":20843,"nodeType":71},{},[20844,20850],{"data":20845,"content":20846,"nodeType":301},{},[20847],{"data":20848,"marks":20849,"value":300,"nodeType":79},{},[],{"data":20851,"content":20852,"nodeType":84},{},[20853],{"data":20854,"marks":20855,"value":308,"nodeType":79},{},[],{"metadata":20857,"sys":20860,"fields":20865},{"tags":20858,"concepts":20859},[],[],{"space":20861,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20863,"publishedVersion":59,"revision":22,"locale":27},{"sys":20862},{"type":12,"linkType":13,"id":14},{"sys":20864},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20866},{"url":324,"details":20867,"fileName":330,"contentType":331},{"size":326,"image":20868},{"width":328,"height":329},{"sys":20870,"fields":20873},{"id":20871,"createdAt":20872},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":20874,"slug":20875,"articleIntro":-1,"category":20876},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[20877],{"metadata":20878,"sys":20881,"fields":20888},{"tags":20879,"concepts":20880},[],[],{"space":20882,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20884,"publishedVersion":279,"revision":59,"contentType":20886,"locale":27},{"sys":20883},{"type":12,"linkType":13,"id":14},{"sys":20885},{"id":20,"type":12,"linkType":21},{"sys":20887},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20889,"metaTitle":289,"metaDescription":290,"mainTitle":20890,"subtitle":309,"heroImage":20905,"ctaButton":332,"ctaLink":333},[288],{"data":20891,"content":20892,"nodeType":71},{},[20893,20899],{"data":20894,"content":20895,"nodeType":301},{},[20896],{"data":20897,"marks":20898,"value":300,"nodeType":79},{},[],{"data":20900,"content":20901,"nodeType":84},{},[20902],{"data":20903,"marks":20904,"value":308,"nodeType":79},{},[],{"metadata":20906,"sys":20909,"fields":20914},{"tags":20907,"concepts":20908},[],[],{"space":20910,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20912,"publishedVersion":59,"revision":22,"locale":27},{"sys":20911},{"type":12,"linkType":13,"id":14},{"sys":20913},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20915},{"url":324,"details":20916,"fileName":330,"contentType":331},{"size":326,"image":20917},{"width":328,"height":329},{"sys":20919,"fields":20922},{"id":20920,"createdAt":20921},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":20923,"slug":20924,"articleIntro":20923,"category":20925},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[20926],{"metadata":20927,"sys":20930,"fields":20937},{"tags":20928,"concepts":20929},[],[],{"space":20931,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20933,"publishedVersion":279,"revision":59,"contentType":20935,"locale":27},{"sys":20932},{"type":12,"linkType":13,"id":14},{"sys":20934},{"id":20,"type":12,"linkType":21},{"sys":20936},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20938,"metaTitle":289,"metaDescription":290,"mainTitle":20939,"subtitle":309,"heroImage":20954,"ctaButton":332,"ctaLink":333},[288],{"data":20940,"content":20941,"nodeType":71},{},[20942,20948],{"data":20943,"content":20944,"nodeType":301},{},[20945],{"data":20946,"marks":20947,"value":300,"nodeType":79},{},[],{"data":20949,"content":20950,"nodeType":84},{},[20951],{"data":20952,"marks":20953,"value":308,"nodeType":79},{},[],{"metadata":20955,"sys":20958,"fields":20963},{"tags":20956,"concepts":20957},[],[],{"space":20959,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":20961,"publishedVersion":59,"revision":22,"locale":27},{"sys":20960},{"type":12,"linkType":13,"id":14},{"sys":20962},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":20964},{"url":324,"details":20965,"fileName":330,"contentType":331},{"size":326,"image":20966},{"width":328,"height":329},{"sys":20968,"fields":20971},{"id":20969,"createdAt":20970},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":20972,"slug":20973,"articleIntro":20972,"category":20974},"Compte 503 - Actions","compte-503-actions",[20975],{"metadata":20976,"sys":20979,"fields":20986},{"tags":20977,"concepts":20978},[],[],{"space":20980,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":20982,"publishedVersion":279,"revision":59,"contentType":20984,"locale":27},{"sys":20981},{"type":12,"linkType":13,"id":14},{"sys":20983},{"id":20,"type":12,"linkType":21},{"sys":20985},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":20987,"metaTitle":289,"metaDescription":290,"mainTitle":20988,"subtitle":309,"heroImage":21003,"ctaButton":332,"ctaLink":333},[288],{"data":20989,"content":20990,"nodeType":71},{},[20991,20997],{"data":20992,"content":20993,"nodeType":301},{},[20994],{"data":20995,"marks":20996,"value":300,"nodeType":79},{},[],{"data":20998,"content":20999,"nodeType":84},{},[21000],{"data":21001,"marks":21002,"value":308,"nodeType":79},{},[],{"metadata":21004,"sys":21007,"fields":21012},{"tags":21005,"concepts":21006},[],[],{"space":21008,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21010,"publishedVersion":59,"revision":22,"locale":27},{"sys":21009},{"type":12,"linkType":13,"id":14},{"sys":21011},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21013},{"url":324,"details":21014,"fileName":330,"contentType":331},{"size":326,"image":21015},{"width":328,"height":329},{"sys":21017,"fields":21020},{"id":21018,"createdAt":21019},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":21021,"slug":21022,"articleIntro":21021,"category":21023},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[21024],{"metadata":21025,"sys":21028,"fields":21035},{"tags":21026,"concepts":21027},[],[],{"space":21029,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21031,"publishedVersion":279,"revision":59,"contentType":21033,"locale":27},{"sys":21030},{"type":12,"linkType":13,"id":14},{"sys":21032},{"id":20,"type":12,"linkType":21},{"sys":21034},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21036,"metaTitle":289,"metaDescription":290,"mainTitle":21037,"subtitle":309,"heroImage":21052,"ctaButton":332,"ctaLink":333},[288],{"data":21038,"content":21039,"nodeType":71},{},[21040,21046],{"data":21041,"content":21042,"nodeType":301},{},[21043],{"data":21044,"marks":21045,"value":300,"nodeType":79},{},[],{"data":21047,"content":21048,"nodeType":84},{},[21049],{"data":21050,"marks":21051,"value":308,"nodeType":79},{},[],{"metadata":21053,"sys":21056,"fields":21061},{"tags":21054,"concepts":21055},[],[],{"space":21057,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21059,"publishedVersion":59,"revision":22,"locale":27},{"sys":21058},{"type":12,"linkType":13,"id":14},{"sys":21060},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21062},{"url":324,"details":21063,"fileName":330,"contentType":331},{"size":326,"image":21064},{"width":328,"height":329},{"sys":21066,"fields":21069},{"id":21067,"createdAt":21068},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":21070,"slug":21071,"articleIntro":-1,"category":21072},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[21073],{"metadata":21074,"sys":21077,"fields":21084},{"tags":21075,"concepts":21076},[],[],{"space":21078,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21080,"publishedVersion":279,"revision":59,"contentType":21082,"locale":27},{"sys":21079},{"type":12,"linkType":13,"id":14},{"sys":21081},{"id":20,"type":12,"linkType":21},{"sys":21083},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21085,"metaTitle":289,"metaDescription":290,"mainTitle":21086,"subtitle":309,"heroImage":21101,"ctaButton":332,"ctaLink":333},[288],{"data":21087,"content":21088,"nodeType":71},{},[21089,21095],{"data":21090,"content":21091,"nodeType":301},{},[21092],{"data":21093,"marks":21094,"value":300,"nodeType":79},{},[],{"data":21096,"content":21097,"nodeType":84},{},[21098],{"data":21099,"marks":21100,"value":308,"nodeType":79},{},[],{"metadata":21102,"sys":21105,"fields":21110},{"tags":21103,"concepts":21104},[],[],{"space":21106,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21108,"publishedVersion":59,"revision":22,"locale":27},{"sys":21107},{"type":12,"linkType":13,"id":14},{"sys":21109},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21111},{"url":324,"details":21112,"fileName":330,"contentType":331},{"size":326,"image":21113},{"width":328,"height":329},{"sys":21115,"fields":21118},{"id":21116,"createdAt":21117},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":21119,"slug":21120,"articleIntro":21119,"category":21121},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[21122],{"metadata":21123,"sys":21126,"fields":21133},{"tags":21124,"concepts":21125},[],[],{"space":21127,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21129,"publishedVersion":279,"revision":59,"contentType":21131,"locale":27},{"sys":21128},{"type":12,"linkType":13,"id":14},{"sys":21130},{"id":20,"type":12,"linkType":21},{"sys":21132},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21134,"metaTitle":289,"metaDescription":290,"mainTitle":21135,"subtitle":309,"heroImage":21150,"ctaButton":332,"ctaLink":333},[288],{"data":21136,"content":21137,"nodeType":71},{},[21138,21144],{"data":21139,"content":21140,"nodeType":301},{},[21141],{"data":21142,"marks":21143,"value":300,"nodeType":79},{},[],{"data":21145,"content":21146,"nodeType":84},{},[21147],{"data":21148,"marks":21149,"value":308,"nodeType":79},{},[],{"metadata":21151,"sys":21154,"fields":21159},{"tags":21152,"concepts":21153},[],[],{"space":21155,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21157,"publishedVersion":59,"revision":22,"locale":27},{"sys":21156},{"type":12,"linkType":13,"id":14},{"sys":21158},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21160},{"url":324,"details":21161,"fileName":330,"contentType":331},{"size":326,"image":21162},{"width":328,"height":329},{"sys":21164,"fields":21167},{"id":21165,"createdAt":21166},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":21168,"slug":21169,"articleIntro":21168,"category":21170},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[21171],{"metadata":21172,"sys":21175,"fields":21182},{"tags":21173,"concepts":21174},[],[],{"space":21176,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21178,"publishedVersion":279,"revision":59,"contentType":21180,"locale":27},{"sys":21177},{"type":12,"linkType":13,"id":14},{"sys":21179},{"id":20,"type":12,"linkType":21},{"sys":21181},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21183,"metaTitle":289,"metaDescription":290,"mainTitle":21184,"subtitle":309,"heroImage":21199,"ctaButton":332,"ctaLink":333},[288],{"data":21185,"content":21186,"nodeType":71},{},[21187,21193],{"data":21188,"content":21189,"nodeType":301},{},[21190],{"data":21191,"marks":21192,"value":300,"nodeType":79},{},[],{"data":21194,"content":21195,"nodeType":84},{},[21196],{"data":21197,"marks":21198,"value":308,"nodeType":79},{},[],{"metadata":21200,"sys":21203,"fields":21208},{"tags":21201,"concepts":21202},[],[],{"space":21204,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21206,"publishedVersion":59,"revision":22,"locale":27},{"sys":21205},{"type":12,"linkType":13,"id":14},{"sys":21207},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21209},{"url":324,"details":21210,"fileName":330,"contentType":331},{"size":326,"image":21211},{"width":328,"height":329},{"sys":21213,"fields":21216},{"id":21214,"createdAt":21215},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":21217,"slug":21218,"articleIntro":21217,"category":21219},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[21220],{"metadata":21221,"sys":21224,"fields":21231},{"tags":21222,"concepts":21223},[],[],{"space":21225,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21227,"publishedVersion":279,"revision":59,"contentType":21229,"locale":27},{"sys":21226},{"type":12,"linkType":13,"id":14},{"sys":21228},{"id":20,"type":12,"linkType":21},{"sys":21230},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21232,"metaTitle":289,"metaDescription":290,"mainTitle":21233,"subtitle":309,"heroImage":21248,"ctaButton":332,"ctaLink":333},[288],{"data":21234,"content":21235,"nodeType":71},{},[21236,21242],{"data":21237,"content":21238,"nodeType":301},{},[21239],{"data":21240,"marks":21241,"value":300,"nodeType":79},{},[],{"data":21243,"content":21244,"nodeType":84},{},[21245],{"data":21246,"marks":21247,"value":308,"nodeType":79},{},[],{"metadata":21249,"sys":21252,"fields":21257},{"tags":21250,"concepts":21251},[],[],{"space":21253,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21255,"publishedVersion":59,"revision":22,"locale":27},{"sys":21254},{"type":12,"linkType":13,"id":14},{"sys":21256},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21258},{"url":324,"details":21259,"fileName":330,"contentType":331},{"size":326,"image":21260},{"width":328,"height":329},{"sys":21262,"fields":21265},{"id":21263,"createdAt":21264},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":21266,"slug":21267,"articleIntro":-1,"category":21268},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[21269],{"metadata":21270,"sys":21273,"fields":21280},{"tags":21271,"concepts":21272},[],[],{"space":21274,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21276,"publishedVersion":279,"revision":59,"contentType":21278,"locale":27},{"sys":21275},{"type":12,"linkType":13,"id":14},{"sys":21277},{"id":20,"type":12,"linkType":21},{"sys":21279},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21281,"metaTitle":289,"metaDescription":290,"mainTitle":21282,"subtitle":309,"heroImage":21297,"ctaButton":332,"ctaLink":333},[288],{"data":21283,"content":21284,"nodeType":71},{},[21285,21291],{"data":21286,"content":21287,"nodeType":301},{},[21288],{"data":21289,"marks":21290,"value":300,"nodeType":79},{},[],{"data":21292,"content":21293,"nodeType":84},{},[21294],{"data":21295,"marks":21296,"value":308,"nodeType":79},{},[],{"metadata":21298,"sys":21301,"fields":21306},{"tags":21299,"concepts":21300},[],[],{"space":21302,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21304,"publishedVersion":59,"revision":22,"locale":27},{"sys":21303},{"type":12,"linkType":13,"id":14},{"sys":21305},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21307},{"url":324,"details":21308,"fileName":330,"contentType":331},{"size":326,"image":21309},{"width":328,"height":329},{"sys":21311,"fields":21314},{"id":21312,"createdAt":21313},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":21315,"slug":21316,"articleIntro":21315,"category":21317},"2768 - Intérêts courus","compte-2768-interets-courus",[21318],{"metadata":21319,"sys":21322,"fields":21329},{"tags":21320,"concepts":21321},[],[],{"space":21323,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21325,"publishedVersion":279,"revision":59,"contentType":21327,"locale":27},{"sys":21324},{"type":12,"linkType":13,"id":14},{"sys":21326},{"id":20,"type":12,"linkType":21},{"sys":21328},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21330,"metaTitle":289,"metaDescription":290,"mainTitle":21331,"subtitle":309,"heroImage":21346,"ctaButton":332,"ctaLink":333},[288],{"data":21332,"content":21333,"nodeType":71},{},[21334,21340],{"data":21335,"content":21336,"nodeType":301},{},[21337],{"data":21338,"marks":21339,"value":300,"nodeType":79},{},[],{"data":21341,"content":21342,"nodeType":84},{},[21343],{"data":21344,"marks":21345,"value":308,"nodeType":79},{},[],{"metadata":21347,"sys":21350,"fields":21355},{"tags":21348,"concepts":21349},[],[],{"space":21351,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21353,"publishedVersion":59,"revision":22,"locale":27},{"sys":21352},{"type":12,"linkType":13,"id":14},{"sys":21354},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21356},{"url":324,"details":21357,"fileName":330,"contentType":331},{"size":326,"image":21358},{"width":328,"height":329},{"sys":21360,"fields":21363},{"id":21361,"createdAt":21362},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":21364,"slug":21365,"articleIntro":-1,"category":21366},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[21367],{"metadata":21368,"sys":21371,"fields":21378},{"tags":21369,"concepts":21370},[],[],{"space":21372,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21374,"publishedVersion":279,"revision":59,"contentType":21376,"locale":27},{"sys":21373},{"type":12,"linkType":13,"id":14},{"sys":21375},{"id":20,"type":12,"linkType":21},{"sys":21377},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21379,"metaTitle":289,"metaDescription":290,"mainTitle":21380,"subtitle":309,"heroImage":21395,"ctaButton":332,"ctaLink":333},[288],{"data":21381,"content":21382,"nodeType":71},{},[21383,21389],{"data":21384,"content":21385,"nodeType":301},{},[21386],{"data":21387,"marks":21388,"value":300,"nodeType":79},{},[],{"data":21390,"content":21391,"nodeType":84},{},[21392],{"data":21393,"marks":21394,"value":308,"nodeType":79},{},[],{"metadata":21396,"sys":21399,"fields":21404},{"tags":21397,"concepts":21398},[],[],{"space":21400,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21402,"publishedVersion":59,"revision":22,"locale":27},{"sys":21401},{"type":12,"linkType":13,"id":14},{"sys":21403},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21405},{"url":324,"details":21406,"fileName":330,"contentType":331},{"size":326,"image":21407},{"width":328,"height":329},{"sys":21409,"fields":21412},{"id":21410,"createdAt":21411},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":21413,"slug":21414,"articleIntro":21413,"category":21415},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[21416],{"metadata":21417,"sys":21420,"fields":21427},{"tags":21418,"concepts":21419},[],[],{"space":21421,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21423,"publishedVersion":279,"revision":59,"contentType":21425,"locale":27},{"sys":21422},{"type":12,"linkType":13,"id":14},{"sys":21424},{"id":20,"type":12,"linkType":21},{"sys":21426},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21428,"metaTitle":289,"metaDescription":290,"mainTitle":21429,"subtitle":309,"heroImage":21444,"ctaButton":332,"ctaLink":333},[288],{"data":21430,"content":21431,"nodeType":71},{},[21432,21438],{"data":21433,"content":21434,"nodeType":301},{},[21435],{"data":21436,"marks":21437,"value":300,"nodeType":79},{},[],{"data":21439,"content":21440,"nodeType":84},{},[21441],{"data":21442,"marks":21443,"value":308,"nodeType":79},{},[],{"metadata":21445,"sys":21448,"fields":21453},{"tags":21446,"concepts":21447},[],[],{"space":21449,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21451,"publishedVersion":59,"revision":22,"locale":27},{"sys":21450},{"type":12,"linkType":13,"id":14},{"sys":21452},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21454},{"url":324,"details":21455,"fileName":330,"contentType":331},{"size":326,"image":21456},{"width":328,"height":329},{"sys":21458,"fields":21461},{"id":21459,"createdAt":21460},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":21462,"slug":21463,"articleIntro":21462,"category":21464},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[21465],{"metadata":21466,"sys":21469,"fields":21476},{"tags":21467,"concepts":21468},[],[],{"space":21470,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21472,"publishedVersion":279,"revision":59,"contentType":21474,"locale":27},{"sys":21471},{"type":12,"linkType":13,"id":14},{"sys":21473},{"id":20,"type":12,"linkType":21},{"sys":21475},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21477,"metaTitle":289,"metaDescription":290,"mainTitle":21478,"subtitle":309,"heroImage":21493,"ctaButton":332,"ctaLink":333},[288],{"data":21479,"content":21480,"nodeType":71},{},[21481,21487],{"data":21482,"content":21483,"nodeType":301},{},[21484],{"data":21485,"marks":21486,"value":300,"nodeType":79},{},[],{"data":21488,"content":21489,"nodeType":84},{},[21490],{"data":21491,"marks":21492,"value":308,"nodeType":79},{},[],{"metadata":21494,"sys":21497,"fields":21502},{"tags":21495,"concepts":21496},[],[],{"space":21498,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21500,"publishedVersion":59,"revision":22,"locale":27},{"sys":21499},{"type":12,"linkType":13,"id":14},{"sys":21501},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21503},{"url":324,"details":21504,"fileName":330,"contentType":331},{"size":326,"image":21505},{"width":328,"height":329},{"sys":21507,"fields":21510},{"id":21508,"createdAt":21509},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":21511,"slug":21512,"articleIntro":21511,"category":21513},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[21514],{"metadata":21515,"sys":21518,"fields":21525},{"tags":21516,"concepts":21517},[],[],{"space":21519,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21521,"publishedVersion":279,"revision":59,"contentType":21523,"locale":27},{"sys":21520},{"type":12,"linkType":13,"id":14},{"sys":21522},{"id":20,"type":12,"linkType":21},{"sys":21524},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21526,"metaTitle":289,"metaDescription":290,"mainTitle":21527,"subtitle":309,"heroImage":21542,"ctaButton":332,"ctaLink":333},[288],{"data":21528,"content":21529,"nodeType":71},{},[21530,21536],{"data":21531,"content":21532,"nodeType":301},{},[21533],{"data":21534,"marks":21535,"value":300,"nodeType":79},{},[],{"data":21537,"content":21538,"nodeType":84},{},[21539],{"data":21540,"marks":21541,"value":308,"nodeType":79},{},[],{"metadata":21543,"sys":21546,"fields":21551},{"tags":21544,"concepts":21545},[],[],{"space":21547,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21549,"publishedVersion":59,"revision":22,"locale":27},{"sys":21548},{"type":12,"linkType":13,"id":14},{"sys":21550},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21552},{"url":324,"details":21553,"fileName":330,"contentType":331},{"size":326,"image":21554},{"width":328,"height":329},{"sys":21556,"fields":21559},{"id":21557,"createdAt":21558},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":21560,"slug":21561,"articleIntro":21560,"category":21562},"6471 - Prestations directes","compte-6471-prestations-directes",[21563],{"metadata":21564,"sys":21567,"fields":21574},{"tags":21565,"concepts":21566},[],[],{"space":21568,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21570,"publishedVersion":279,"revision":59,"contentType":21572,"locale":27},{"sys":21569},{"type":12,"linkType":13,"id":14},{"sys":21571},{"id":20,"type":12,"linkType":21},{"sys":21573},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21575,"metaTitle":289,"metaDescription":290,"mainTitle":21576,"subtitle":309,"heroImage":21591,"ctaButton":332,"ctaLink":333},[288],{"data":21577,"content":21578,"nodeType":71},{},[21579,21585],{"data":21580,"content":21581,"nodeType":301},{},[21582],{"data":21583,"marks":21584,"value":300,"nodeType":79},{},[],{"data":21586,"content":21587,"nodeType":84},{},[21588],{"data":21589,"marks":21590,"value":308,"nodeType":79},{},[],{"metadata":21592,"sys":21595,"fields":21600},{"tags":21593,"concepts":21594},[],[],{"space":21596,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21598,"publishedVersion":59,"revision":22,"locale":27},{"sys":21597},{"type":12,"linkType":13,"id":14},{"sys":21599},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21601},{"url":324,"details":21602,"fileName":330,"contentType":331},{"size":326,"image":21603},{"width":328,"height":329},{"sys":21605,"fields":21608},{"id":21606,"createdAt":21607},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":21609,"slug":21610,"articleIntro":21609,"category":21611},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[21612],{"metadata":21613,"sys":21616,"fields":21623},{"tags":21614,"concepts":21615},[],[],{"space":21617,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21619,"publishedVersion":279,"revision":59,"contentType":21621,"locale":27},{"sys":21618},{"type":12,"linkType":13,"id":14},{"sys":21620},{"id":20,"type":12,"linkType":21},{"sys":21622},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21624,"metaTitle":289,"metaDescription":290,"mainTitle":21625,"subtitle":309,"heroImage":21640,"ctaButton":332,"ctaLink":333},[288],{"data":21626,"content":21627,"nodeType":71},{},[21628,21634],{"data":21629,"content":21630,"nodeType":301},{},[21631],{"data":21632,"marks":21633,"value":300,"nodeType":79},{},[],{"data":21635,"content":21636,"nodeType":84},{},[21637],{"data":21638,"marks":21639,"value":308,"nodeType":79},{},[],{"metadata":21641,"sys":21644,"fields":21649},{"tags":21642,"concepts":21643},[],[],{"space":21645,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21647,"publishedVersion":59,"revision":22,"locale":27},{"sys":21646},{"type":12,"linkType":13,"id":14},{"sys":21648},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21650},{"url":324,"details":21651,"fileName":330,"contentType":331},{"size":326,"image":21652},{"width":328,"height":329},{"sys":21654,"fields":21657},{"id":21655,"createdAt":21656},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":21658,"slug":21659,"articleIntro":21660,"category":21661},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21669,"publishedVersion":279,"revision":59,"contentType":21671,"locale":27},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":20,"type":12,"linkType":21},{"sys":21672},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21674,"metaTitle":289,"metaDescription":290,"mainTitle":21675,"subtitle":309,"heroImage":21690,"ctaButton":332,"ctaLink":333},[288],{"data":21676,"content":21677,"nodeType":71},{},[21678,21684],{"data":21679,"content":21680,"nodeType":301},{},[21681],{"data":21682,"marks":21683,"value":300,"nodeType":79},{},[],{"data":21685,"content":21686,"nodeType":84},{},[21687],{"data":21688,"marks":21689,"value":308,"nodeType":79},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21697,"publishedVersion":59,"revision":22,"locale":27},{"sys":21696},{"type":12,"linkType":13,"id":14},{"sys":21698},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21700},{"url":324,"details":21701,"fileName":330,"contentType":331},{"size":326,"image":21702},{"width":328,"height":329},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":21708,"slug":21709,"articleIntro":21708,"category":21710},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21718,"publishedVersion":279,"revision":59,"contentType":21720,"locale":27},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":20,"type":12,"linkType":21},{"sys":21721},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21723,"metaTitle":289,"metaDescription":290,"mainTitle":21724,"subtitle":309,"heroImage":21739,"ctaButton":332,"ctaLink":333},[288],{"data":21725,"content":21726,"nodeType":71},{},[21727,21733],{"data":21728,"content":21729,"nodeType":301},{},[21730],{"data":21731,"marks":21732,"value":300,"nodeType":79},{},[],{"data":21734,"content":21735,"nodeType":84},{},[21736],{"data":21737,"marks":21738,"value":308,"nodeType":79},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21746,"publishedVersion":59,"revision":22,"locale":27},{"sys":21745},{"type":12,"linkType":13,"id":14},{"sys":21747},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21749},{"url":324,"details":21750,"fileName":330,"contentType":331},{"size":326,"image":21751},{"width":328,"height":329},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":21757,"slug":21758,"articleIntro":-1,"category":21759},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21767,"publishedVersion":279,"revision":59,"contentType":21769,"locale":27},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":20,"type":12,"linkType":21},{"sys":21770},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21772,"metaTitle":289,"metaDescription":290,"mainTitle":21773,"subtitle":309,"heroImage":21788,"ctaButton":332,"ctaLink":333},[288],{"data":21774,"content":21775,"nodeType":71},{},[21776,21782],{"data":21777,"content":21778,"nodeType":301},{},[21779],{"data":21780,"marks":21781,"value":300,"nodeType":79},{},[],{"data":21783,"content":21784,"nodeType":84},{},[21785],{"data":21786,"marks":21787,"value":308,"nodeType":79},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21795,"publishedVersion":59,"revision":22,"locale":27},{"sys":21794},{"type":12,"linkType":13,"id":14},{"sys":21796},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21798},{"url":324,"details":21799,"fileName":330,"contentType":331},{"size":326,"image":21800},{"width":328,"height":329},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":21806,"slug":21807,"articleIntro":21806,"category":21808},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21816,"publishedVersion":279,"revision":59,"contentType":21818,"locale":27},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":20,"type":12,"linkType":21},{"sys":21819},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21821,"metaTitle":289,"metaDescription":290,"mainTitle":21822,"subtitle":309,"heroImage":21837,"ctaButton":332,"ctaLink":333},[288],{"data":21823,"content":21824,"nodeType":71},{},[21825,21831],{"data":21826,"content":21827,"nodeType":301},{},[21828],{"data":21829,"marks":21830,"value":300,"nodeType":79},{},[],{"data":21832,"content":21833,"nodeType":84},{},[21834],{"data":21835,"marks":21836,"value":308,"nodeType":79},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21844,"publishedVersion":59,"revision":22,"locale":27},{"sys":21843},{"type":12,"linkType":13,"id":14},{"sys":21845},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21847},{"url":324,"details":21848,"fileName":330,"contentType":331},{"size":326,"image":21849},{"width":328,"height":329},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":21855,"slug":21856,"articleIntro":21855,"category":21857},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21865,"publishedVersion":279,"revision":59,"contentType":21867,"locale":27},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":20,"type":12,"linkType":21},{"sys":21868},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21870,"metaTitle":289,"metaDescription":290,"mainTitle":21871,"subtitle":309,"heroImage":21886,"ctaButton":332,"ctaLink":333},[288],{"data":21872,"content":21873,"nodeType":71},{},[21874,21880],{"data":21875,"content":21876,"nodeType":301},{},[21877],{"data":21878,"marks":21879,"value":300,"nodeType":79},{},[],{"data":21881,"content":21882,"nodeType":84},{},[21883],{"data":21884,"marks":21885,"value":308,"nodeType":79},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21893,"publishedVersion":59,"revision":22,"locale":27},{"sys":21892},{"type":12,"linkType":13,"id":14},{"sys":21894},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21896},{"url":324,"details":21897,"fileName":330,"contentType":331},{"size":326,"image":21898},{"width":328,"height":329},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":21904,"slug":21905,"articleIntro":21906,"category":21907},"Compte comptable don : comment comptabiliser les dons ?","compte-comptable-don","La comptabilisation des dons, qu'ils soient réalisés par une entreprise ou reçus par une association, répond à des règles strictes du Plan Comptable Général (PCG) et du Code général des impôts. Ce guide vise à apporter un éclairage complet sur les comptes à utiliser, les écritures à passer, les avantages fiscaux et les évolutions réglementaires à venir. ",[21908],{"metadata":21909,"sys":21912,"fields":21919},{"tags":21910,"concepts":21911},[],[],{"space":21913,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21915,"publishedVersion":279,"revision":59,"contentType":21917,"locale":27},{"sys":21914},{"type":12,"linkType":13,"id":14},{"sys":21916},{"id":20,"type":12,"linkType":21},{"sys":21918},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21920,"metaTitle":289,"metaDescription":290,"mainTitle":21921,"subtitle":309,"heroImage":21936,"ctaButton":332,"ctaLink":333},[288],{"data":21922,"content":21923,"nodeType":71},{},[21924,21930],{"data":21925,"content":21926,"nodeType":301},{},[21927],{"data":21928,"marks":21929,"value":300,"nodeType":79},{},[],{"data":21931,"content":21932,"nodeType":84},{},[21933],{"data":21934,"marks":21935,"value":308,"nodeType":79},{},[],{"metadata":21937,"sys":21940,"fields":21945},{"tags":21938,"concepts":21939},[],[],{"space":21941,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21943,"publishedVersion":59,"revision":22,"locale":27},{"sys":21942},{"type":12,"linkType":13,"id":14},{"sys":21944},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21946},{"url":324,"details":21947,"fileName":330,"contentType":331},{"size":326,"image":21948},{"width":328,"height":329},{"sys":21950,"fields":21953},{"id":21951,"createdAt":21952},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":21954,"slug":21955,"articleIntro":21954,"category":21956},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[21957],{"metadata":21958,"sys":21961,"fields":21968},{"tags":21959,"concepts":21960},[],[],{"space":21962,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":21964,"publishedVersion":279,"revision":59,"contentType":21966,"locale":27},{"sys":21963},{"type":12,"linkType":13,"id":14},{"sys":21965},{"id":20,"type":12,"linkType":21},{"sys":21967},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":21969,"metaTitle":289,"metaDescription":290,"mainTitle":21970,"subtitle":309,"heroImage":21985,"ctaButton":332,"ctaLink":333},[288],{"data":21971,"content":21972,"nodeType":71},{},[21973,21979],{"data":21974,"content":21975,"nodeType":301},{},[21976],{"data":21977,"marks":21978,"value":300,"nodeType":79},{},[],{"data":21980,"content":21981,"nodeType":84},{},[21982],{"data":21983,"marks":21984,"value":308,"nodeType":79},{},[],{"metadata":21986,"sys":21989,"fields":21994},{"tags":21987,"concepts":21988},[],[],{"space":21990,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":21992,"publishedVersion":59,"revision":22,"locale":27},{"sys":21991},{"type":12,"linkType":13,"id":14},{"sys":21993},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":21995},{"url":324,"details":21996,"fileName":330,"contentType":331},{"size":326,"image":21997},{"width":328,"height":329},{"sys":21999,"fields":22002},{"id":22000,"createdAt":22001},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":22003,"slug":22004,"articleIntro":22003,"category":22005},"4551 - Principal","compte-4551-principal",[22006],{"metadata":22007,"sys":22010,"fields":22017},{"tags":22008,"concepts":22009},[],[],{"space":22011,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22013,"publishedVersion":279,"revision":59,"contentType":22015,"locale":27},{"sys":22012},{"type":12,"linkType":13,"id":14},{"sys":22014},{"id":20,"type":12,"linkType":21},{"sys":22016},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22018,"metaTitle":289,"metaDescription":290,"mainTitle":22019,"subtitle":309,"heroImage":22034,"ctaButton":332,"ctaLink":333},[288],{"data":22020,"content":22021,"nodeType":71},{},[22022,22028],{"data":22023,"content":22024,"nodeType":301},{},[22025],{"data":22026,"marks":22027,"value":300,"nodeType":79},{},[],{"data":22029,"content":22030,"nodeType":84},{},[22031],{"data":22032,"marks":22033,"value":308,"nodeType":79},{},[],{"metadata":22035,"sys":22038,"fields":22043},{"tags":22036,"concepts":22037},[],[],{"space":22039,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22041,"publishedVersion":59,"revision":22,"locale":27},{"sys":22040},{"type":12,"linkType":13,"id":14},{"sys":22042},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22044},{"url":324,"details":22045,"fileName":330,"contentType":331},{"size":326,"image":22046},{"width":328,"height":329},{"sys":22048,"fields":22051},{"id":22049,"createdAt":22050},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":22052,"slug":22053,"articleIntro":22052,"category":22054},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[22055],{"metadata":22056,"sys":22059,"fields":22066},{"tags":22057,"concepts":22058},[],[],{"space":22060,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22062,"publishedVersion":279,"revision":59,"contentType":22064,"locale":27},{"sys":22061},{"type":12,"linkType":13,"id":14},{"sys":22063},{"id":20,"type":12,"linkType":21},{"sys":22065},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22067,"metaTitle":289,"metaDescription":290,"mainTitle":22068,"subtitle":309,"heroImage":22083,"ctaButton":332,"ctaLink":333},[288],{"data":22069,"content":22070,"nodeType":71},{},[22071,22077],{"data":22072,"content":22073,"nodeType":301},{},[22074],{"data":22075,"marks":22076,"value":300,"nodeType":79},{},[],{"data":22078,"content":22079,"nodeType":84},{},[22080],{"data":22081,"marks":22082,"value":308,"nodeType":79},{},[],{"metadata":22084,"sys":22087,"fields":22092},{"tags":22085,"concepts":22086},[],[],{"space":22088,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22090,"publishedVersion":59,"revision":22,"locale":27},{"sys":22089},{"type":12,"linkType":13,"id":14},{"sys":22091},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22093},{"url":324,"details":22094,"fileName":330,"contentType":331},{"size":326,"image":22095},{"width":328,"height":329},{"sys":22097,"fields":22100},{"id":22098,"createdAt":22099},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":22101,"slug":22102,"articleIntro":-1,"category":22103},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[22104],{"metadata":22105,"sys":22108,"fields":22115},{"tags":22106,"concepts":22107},[],[],{"space":22109,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22111,"publishedVersion":279,"revision":59,"contentType":22113,"locale":27},{"sys":22110},{"type":12,"linkType":13,"id":14},{"sys":22112},{"id":20,"type":12,"linkType":21},{"sys":22114},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22116,"metaTitle":289,"metaDescription":290,"mainTitle":22117,"subtitle":309,"heroImage":22132,"ctaButton":332,"ctaLink":333},[288],{"data":22118,"content":22119,"nodeType":71},{},[22120,22126],{"data":22121,"content":22122,"nodeType":301},{},[22123],{"data":22124,"marks":22125,"value":300,"nodeType":79},{},[],{"data":22127,"content":22128,"nodeType":84},{},[22129],{"data":22130,"marks":22131,"value":308,"nodeType":79},{},[],{"metadata":22133,"sys":22136,"fields":22141},{"tags":22134,"concepts":22135},[],[],{"space":22137,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22139,"publishedVersion":59,"revision":22,"locale":27},{"sys":22138},{"type":12,"linkType":13,"id":14},{"sys":22140},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22142},{"url":324,"details":22143,"fileName":330,"contentType":331},{"size":326,"image":22144},{"width":328,"height":329},{"sys":22146,"fields":22149},{"id":22147,"createdAt":22148},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":22150,"slug":22151,"articleIntro":22150,"category":22152},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[22153],{"metadata":22154,"sys":22157,"fields":22164},{"tags":22155,"concepts":22156},[],[],{"space":22158,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22160,"publishedVersion":279,"revision":59,"contentType":22162,"locale":27},{"sys":22159},{"type":12,"linkType":13,"id":14},{"sys":22161},{"id":20,"type":12,"linkType":21},{"sys":22163},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22165,"metaTitle":289,"metaDescription":290,"mainTitle":22166,"subtitle":309,"heroImage":22181,"ctaButton":332,"ctaLink":333},[288],{"data":22167,"content":22168,"nodeType":71},{},[22169,22175],{"data":22170,"content":22171,"nodeType":301},{},[22172],{"data":22173,"marks":22174,"value":300,"nodeType":79},{},[],{"data":22176,"content":22177,"nodeType":84},{},[22178],{"data":22179,"marks":22180,"value":308,"nodeType":79},{},[],{"metadata":22182,"sys":22185,"fields":22190},{"tags":22183,"concepts":22184},[],[],{"space":22186,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22188,"publishedVersion":59,"revision":22,"locale":27},{"sys":22187},{"type":12,"linkType":13,"id":14},{"sys":22189},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22191},{"url":324,"details":22192,"fileName":330,"contentType":331},{"size":326,"image":22193},{"width":328,"height":329},{"sys":22195,"fields":22198},{"id":22196,"createdAt":22197},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":22199,"slug":22200,"articleIntro":22199,"category":22201},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[22202],{"metadata":22203,"sys":22206,"fields":22213},{"tags":22204,"concepts":22205},[],[],{"space":22207,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22209,"publishedVersion":279,"revision":59,"contentType":22211,"locale":27},{"sys":22208},{"type":12,"linkType":13,"id":14},{"sys":22210},{"id":20,"type":12,"linkType":21},{"sys":22212},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22214,"metaTitle":289,"metaDescription":290,"mainTitle":22215,"subtitle":309,"heroImage":22230,"ctaButton":332,"ctaLink":333},[288],{"data":22216,"content":22217,"nodeType":71},{},[22218,22224],{"data":22219,"content":22220,"nodeType":301},{},[22221],{"data":22222,"marks":22223,"value":300,"nodeType":79},{},[],{"data":22225,"content":22226,"nodeType":84},{},[22227],{"data":22228,"marks":22229,"value":308,"nodeType":79},{},[],{"metadata":22231,"sys":22234,"fields":22239},{"tags":22232,"concepts":22233},[],[],{"space":22235,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22237,"publishedVersion":59,"revision":22,"locale":27},{"sys":22236},{"type":12,"linkType":13,"id":14},{"sys":22238},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22240},{"url":324,"details":22241,"fileName":330,"contentType":331},{"size":326,"image":22242},{"width":328,"height":329},{"sys":22244,"fields":22247},{"id":22245,"createdAt":22246},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":22248,"slug":22249,"articleIntro":-1,"category":22250},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[22251],{"metadata":22252,"sys":22255,"fields":22262},{"tags":22253,"concepts":22254},[],[],{"space":22256,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22258,"publishedVersion":279,"revision":59,"contentType":22260,"locale":27},{"sys":22257},{"type":12,"linkType":13,"id":14},{"sys":22259},{"id":20,"type":12,"linkType":21},{"sys":22261},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22263,"metaTitle":289,"metaDescription":290,"mainTitle":22264,"subtitle":309,"heroImage":22279,"ctaButton":332,"ctaLink":333},[288],{"data":22265,"content":22266,"nodeType":71},{},[22267,22273],{"data":22268,"content":22269,"nodeType":301},{},[22270],{"data":22271,"marks":22272,"value":300,"nodeType":79},{},[],{"data":22274,"content":22275,"nodeType":84},{},[22276],{"data":22277,"marks":22278,"value":308,"nodeType":79},{},[],{"metadata":22280,"sys":22283,"fields":22288},{"tags":22281,"concepts":22282},[],[],{"space":22284,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22286,"publishedVersion":59,"revision":22,"locale":27},{"sys":22285},{"type":12,"linkType":13,"id":14},{"sys":22287},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22289},{"url":324,"details":22290,"fileName":330,"contentType":331},{"size":326,"image":22291},{"width":328,"height":329},{"sys":22293,"fields":22296},{"id":22294,"createdAt":22295},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":22297,"slug":22298,"articleIntro":-1,"category":22299},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[22300],{"metadata":22301,"sys":22304,"fields":22311},{"tags":22302,"concepts":22303},[],[],{"space":22305,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22307,"publishedVersion":279,"revision":59,"contentType":22309,"locale":27},{"sys":22306},{"type":12,"linkType":13,"id":14},{"sys":22308},{"id":20,"type":12,"linkType":21},{"sys":22310},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22312,"metaTitle":289,"metaDescription":290,"mainTitle":22313,"subtitle":309,"heroImage":22328,"ctaButton":332,"ctaLink":333},[288],{"data":22314,"content":22315,"nodeType":71},{},[22316,22322],{"data":22317,"content":22318,"nodeType":301},{},[22319],{"data":22320,"marks":22321,"value":300,"nodeType":79},{},[],{"data":22323,"content":22324,"nodeType":84},{},[22325],{"data":22326,"marks":22327,"value":308,"nodeType":79},{},[],{"metadata":22329,"sys":22332,"fields":22337},{"tags":22330,"concepts":22331},[],[],{"space":22333,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22335,"publishedVersion":59,"revision":22,"locale":27},{"sys":22334},{"type":12,"linkType":13,"id":14},{"sys":22336},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22338},{"url":324,"details":22339,"fileName":330,"contentType":331},{"size":326,"image":22340},{"width":328,"height":329},{"sys":22342,"fields":22345},{"id":22343,"createdAt":22344},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":22346,"slug":22347,"articleIntro":22346,"category":22348},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[22349],{"metadata":22350,"sys":22353,"fields":22360},{"tags":22351,"concepts":22352},[],[],{"space":22354,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22356,"publishedVersion":279,"revision":59,"contentType":22358,"locale":27},{"sys":22355},{"type":12,"linkType":13,"id":14},{"sys":22357},{"id":20,"type":12,"linkType":21},{"sys":22359},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22361,"metaTitle":289,"metaDescription":290,"mainTitle":22362,"subtitle":309,"heroImage":22377,"ctaButton":332,"ctaLink":333},[288],{"data":22363,"content":22364,"nodeType":71},{},[22365,22371],{"data":22366,"content":22367,"nodeType":301},{},[22368],{"data":22369,"marks":22370,"value":300,"nodeType":79},{},[],{"data":22372,"content":22373,"nodeType":84},{},[22374],{"data":22375,"marks":22376,"value":308,"nodeType":79},{},[],{"metadata":22378,"sys":22381,"fields":22386},{"tags":22379,"concepts":22380},[],[],{"space":22382,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22384,"publishedVersion":59,"revision":22,"locale":27},{"sys":22383},{"type":12,"linkType":13,"id":14},{"sys":22385},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22387},{"url":324,"details":22388,"fileName":330,"contentType":331},{"size":326,"image":22389},{"width":328,"height":329},{"sys":22391,"fields":22394},{"id":22392,"createdAt":22393},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":22395,"slug":22396,"articleIntro":22397,"category":22398},"Comment comptabiliser la CFE et quels comptes utiliser ?","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",[22399],{"metadata":22400,"sys":22403,"fields":22410},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22406,"publishedVersion":279,"revision":59,"contentType":22408,"locale":27},{"sys":22405},{"type":12,"linkType":13,"id":14},{"sys":22407},{"id":20,"type":12,"linkType":21},{"sys":22409},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22411,"metaTitle":289,"metaDescription":290,"mainTitle":22412,"subtitle":309,"heroImage":22427,"ctaButton":332,"ctaLink":333},[288],{"data":22413,"content":22414,"nodeType":71},{},[22415,22421],{"data":22416,"content":22417,"nodeType":301},{},[22418],{"data":22419,"marks":22420,"value":300,"nodeType":79},{},[],{"data":22422,"content":22423,"nodeType":84},{},[22424],{"data":22425,"marks":22426,"value":308,"nodeType":79},{},[],{"metadata":22428,"sys":22431,"fields":22436},{"tags":22429,"concepts":22430},[],[],{"space":22432,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22434,"publishedVersion":59,"revision":22,"locale":27},{"sys":22433},{"type":12,"linkType":13,"id":14},{"sys":22435},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22437},{"url":324,"details":22438,"fileName":330,"contentType":331},{"size":326,"image":22439},{"width":328,"height":329},{"sys":22441,"fields":22444},{"id":22442,"createdAt":22443},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":22445,"slug":22446,"articleIntro":22445,"category":22447},"6335 - Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage","compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",[22448],{"metadata":22449,"sys":22452,"fields":22459},{"tags":22450,"concepts":22451},[],[],{"space":22453,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22455,"publishedVersion":279,"revision":59,"contentType":22457,"locale":27},{"sys":22454},{"type":12,"linkType":13,"id":14},{"sys":22456},{"id":20,"type":12,"linkType":21},{"sys":22458},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22460,"metaTitle":289,"metaDescription":290,"mainTitle":22461,"subtitle":309,"heroImage":22476,"ctaButton":332,"ctaLink":333},[288],{"data":22462,"content":22463,"nodeType":71},{},[22464,22470],{"data":22465,"content":22466,"nodeType":301},{},[22467],{"data":22468,"marks":22469,"value":300,"nodeType":79},{},[],{"data":22471,"content":22472,"nodeType":84},{},[22473],{"data":22474,"marks":22475,"value":308,"nodeType":79},{},[],{"metadata":22477,"sys":22480,"fields":22485},{"tags":22478,"concepts":22479},[],[],{"space":22481,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22483,"publishedVersion":59,"revision":22,"locale":27},{"sys":22482},{"type":12,"linkType":13,"id":14},{"sys":22484},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22486},{"url":324,"details":22487,"fileName":330,"contentType":331},{"size":326,"image":22488},{"width":328,"height":329},{"sys":22490,"fields":22493},{"id":22491,"createdAt":22492},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":22494,"slug":22495,"articleIntro":22494,"category":22496},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[22497],{"metadata":22498,"sys":22501,"fields":22508},{"tags":22499,"concepts":22500},[],[],{"space":22502,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22504,"publishedVersion":279,"revision":59,"contentType":22506,"locale":27},{"sys":22503},{"type":12,"linkType":13,"id":14},{"sys":22505},{"id":20,"type":12,"linkType":21},{"sys":22507},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22509,"metaTitle":289,"metaDescription":290,"mainTitle":22510,"subtitle":309,"heroImage":22525,"ctaButton":332,"ctaLink":333},[288],{"data":22511,"content":22512,"nodeType":71},{},[22513,22519],{"data":22514,"content":22515,"nodeType":301},{},[22516],{"data":22517,"marks":22518,"value":300,"nodeType":79},{},[],{"data":22520,"content":22521,"nodeType":84},{},[22522],{"data":22523,"marks":22524,"value":308,"nodeType":79},{},[],{"metadata":22526,"sys":22529,"fields":22534},{"tags":22527,"concepts":22528},[],[],{"space":22530,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22532,"publishedVersion":59,"revision":22,"locale":27},{"sys":22531},{"type":12,"linkType":13,"id":14},{"sys":22533},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22535},{"url":324,"details":22536,"fileName":330,"contentType":331},{"size":326,"image":22537},{"width":328,"height":329},{"sys":22539,"fields":22542},{"id":22540,"createdAt":22541},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22543,"slug":22544,"articleIntro":22543,"category":22545},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22546],{"metadata":22547,"sys":22550,"fields":22557},{"tags":22548,"concepts":22549},[],[],{"space":22551,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22553,"publishedVersion":279,"revision":59,"contentType":22555,"locale":27},{"sys":22552},{"type":12,"linkType":13,"id":14},{"sys":22554},{"id":20,"type":12,"linkType":21},{"sys":22556},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22558,"metaTitle":289,"metaDescription":290,"mainTitle":22559,"subtitle":309,"heroImage":22574,"ctaButton":332,"ctaLink":333},[288],{"data":22560,"content":22561,"nodeType":71},{},[22562,22568],{"data":22563,"content":22564,"nodeType":301},{},[22565],{"data":22566,"marks":22567,"value":300,"nodeType":79},{},[],{"data":22569,"content":22570,"nodeType":84},{},[22571],{"data":22572,"marks":22573,"value":308,"nodeType":79},{},[],{"metadata":22575,"sys":22578,"fields":22583},{"tags":22576,"concepts":22577},[],[],{"space":22579,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22581,"publishedVersion":59,"revision":22,"locale":27},{"sys":22580},{"type":12,"linkType":13,"id":14},{"sys":22582},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22584},{"url":324,"details":22585,"fileName":330,"contentType":331},{"size":326,"image":22586},{"width":328,"height":329},{"sys":22588,"fields":22591},{"id":22589,"createdAt":22590},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":22592,"slug":22593,"articleIntro":22592,"category":22594},"38 - (lorsque l'entité tient un inventaire permanent en comptabilité générale, le compte 38 - peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)","compte-38-lorsque-l-entite-tient-un-inventaire-permanent-en-comptabilite-generale-le-compte-38-peut-etre-utilise-pour-comptabiliser-les-stocks-en-voie-d-acheminement-mis-en-depot-ou-donnes-en-consignation",[22595],{"metadata":22596,"sys":22599,"fields":22606},{"tags":22597,"concepts":22598},[],[],{"space":22600,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22602,"publishedVersion":279,"revision":59,"contentType":22604,"locale":27},{"sys":22601},{"type":12,"linkType":13,"id":14},{"sys":22603},{"id":20,"type":12,"linkType":21},{"sys":22605},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22607,"metaTitle":289,"metaDescription":290,"mainTitle":22608,"subtitle":309,"heroImage":22623,"ctaButton":332,"ctaLink":333},[288],{"data":22609,"content":22610,"nodeType":71},{},[22611,22617],{"data":22612,"content":22613,"nodeType":301},{},[22614],{"data":22615,"marks":22616,"value":300,"nodeType":79},{},[],{"data":22618,"content":22619,"nodeType":84},{},[22620],{"data":22621,"marks":22622,"value":308,"nodeType":79},{},[],{"metadata":22624,"sys":22627,"fields":22632},{"tags":22625,"concepts":22626},[],[],{"space":22628,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22630,"publishedVersion":59,"revision":22,"locale":27},{"sys":22629},{"type":12,"linkType":13,"id":14},{"sys":22631},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22633},{"url":324,"details":22634,"fileName":330,"contentType":331},{"size":326,"image":22635},{"width":328,"height":329},{"sys":22637,"fields":22640},{"id":22638,"createdAt":22639},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":22641,"slug":22642,"articleIntro":22641,"category":22643},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[22644],{"metadata":22645,"sys":22648,"fields":22655},{"tags":22646,"concepts":22647},[],[],{"space":22649,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22651,"publishedVersion":279,"revision":59,"contentType":22653,"locale":27},{"sys":22650},{"type":12,"linkType":13,"id":14},{"sys":22652},{"id":20,"type":12,"linkType":21},{"sys":22654},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22656,"metaTitle":289,"metaDescription":290,"mainTitle":22657,"subtitle":309,"heroImage":22672,"ctaButton":332,"ctaLink":333},[288],{"data":22658,"content":22659,"nodeType":71},{},[22660,22666],{"data":22661,"content":22662,"nodeType":301},{},[22663],{"data":22664,"marks":22665,"value":300,"nodeType":79},{},[],{"data":22667,"content":22668,"nodeType":84},{},[22669],{"data":22670,"marks":22671,"value":308,"nodeType":79},{},[],{"metadata":22673,"sys":22676,"fields":22681},{"tags":22674,"concepts":22675},[],[],{"space":22677,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22679,"publishedVersion":59,"revision":22,"locale":27},{"sys":22678},{"type":12,"linkType":13,"id":14},{"sys":22680},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22682},{"url":324,"details":22683,"fileName":330,"contentType":331},{"size":326,"image":22684},{"width":328,"height":329},{"sys":22686,"fields":22689},{"id":22687,"createdAt":22688},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":22690,"slug":22691,"articleIntro":22690,"category":22692},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[22693],{"metadata":22694,"sys":22697,"fields":22704},{"tags":22695,"concepts":22696},[],[],{"space":22698,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22700,"publishedVersion":279,"revision":59,"contentType":22702,"locale":27},{"sys":22699},{"type":12,"linkType":13,"id":14},{"sys":22701},{"id":20,"type":12,"linkType":21},{"sys":22703},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22705,"metaTitle":289,"metaDescription":290,"mainTitle":22706,"subtitle":309,"heroImage":22721,"ctaButton":332,"ctaLink":333},[288],{"data":22707,"content":22708,"nodeType":71},{},[22709,22715],{"data":22710,"content":22711,"nodeType":301},{},[22712],{"data":22713,"marks":22714,"value":300,"nodeType":79},{},[],{"data":22716,"content":22717,"nodeType":84},{},[22718],{"data":22719,"marks":22720,"value":308,"nodeType":79},{},[],{"metadata":22722,"sys":22725,"fields":22730},{"tags":22723,"concepts":22724},[],[],{"space":22726,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22728,"publishedVersion":59,"revision":22,"locale":27},{"sys":22727},{"type":12,"linkType":13,"id":14},{"sys":22729},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22731},{"url":324,"details":22732,"fileName":330,"contentType":331},{"size":326,"image":22733},{"width":328,"height":329},{"sys":22735,"fields":22738},{"id":22736,"createdAt":22737},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":22739,"slug":22740,"articleIntro":22739,"category":22741},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[22742],{"metadata":22743,"sys":22746,"fields":22753},{"tags":22744,"concepts":22745},[],[],{"space":22747,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22749,"publishedVersion":279,"revision":59,"contentType":22751,"locale":27},{"sys":22748},{"type":12,"linkType":13,"id":14},{"sys":22750},{"id":20,"type":12,"linkType":21},{"sys":22752},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22754,"metaTitle":289,"metaDescription":290,"mainTitle":22755,"subtitle":309,"heroImage":22770,"ctaButton":332,"ctaLink":333},[288],{"data":22756,"content":22757,"nodeType":71},{},[22758,22764],{"data":22759,"content":22760,"nodeType":301},{},[22761],{"data":22762,"marks":22763,"value":300,"nodeType":79},{},[],{"data":22765,"content":22766,"nodeType":84},{},[22767],{"data":22768,"marks":22769,"value":308,"nodeType":79},{},[],{"metadata":22771,"sys":22774,"fields":22779},{"tags":22772,"concepts":22773},[],[],{"space":22775,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22777,"publishedVersion":59,"revision":22,"locale":27},{"sys":22776},{"type":12,"linkType":13,"id":14},{"sys":22778},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22780},{"url":324,"details":22781,"fileName":330,"contentType":331},{"size":326,"image":22782},{"width":328,"height":329},{"sys":22784,"fields":22787},{"id":22785,"createdAt":22786},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":22788,"slug":22789,"articleIntro":22788,"category":22790},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[22791],{"metadata":22792,"sys":22795,"fields":22802},{"tags":22793,"concepts":22794},[],[],{"space":22796,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22798,"publishedVersion":279,"revision":59,"contentType":22800,"locale":27},{"sys":22797},{"type":12,"linkType":13,"id":14},{"sys":22799},{"id":20,"type":12,"linkType":21},{"sys":22801},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22803,"metaTitle":289,"metaDescription":290,"mainTitle":22804,"subtitle":309,"heroImage":22819,"ctaButton":332,"ctaLink":333},[288],{"data":22805,"content":22806,"nodeType":71},{},[22807,22813],{"data":22808,"content":22809,"nodeType":301},{},[22810],{"data":22811,"marks":22812,"value":300,"nodeType":79},{},[],{"data":22814,"content":22815,"nodeType":84},{},[22816],{"data":22817,"marks":22818,"value":308,"nodeType":79},{},[],{"metadata":22820,"sys":22823,"fields":22828},{"tags":22821,"concepts":22822},[],[],{"space":22824,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22826,"publishedVersion":59,"revision":22,"locale":27},{"sys":22825},{"type":12,"linkType":13,"id":14},{"sys":22827},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22829},{"url":324,"details":22830,"fileName":330,"contentType":331},{"size":326,"image":22831},{"width":328,"height":329},{"sys":22833,"fields":22836},{"id":22834,"createdAt":22835},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":22837,"slug":22838,"articleIntro":22839,"category":22840},"Comment comptabiliser les frais de formation ?","comment-comptabiliser-les-frais-de-formation-professionnelle","Un nouveau collaborateur qui intègre votre entreprise aura sans doute le désir d’évoluer au cours de sa carrière. Au-delà de l’expérience acquise au fil des années, le personnel a le droit de suivre des formations financées par son employeur.\n\nAu-delà de l’intérêt de la formation professionnelle pour les salariés, sa comptabilisation joue un rôle clé pour l’entreprise. Bien comptabilisés, les frais de formation peuvent avoir un enjeu stratégique.",[22841],{"metadata":22842,"sys":22845,"fields":22852},{"tags":22843,"concepts":22844},[],[],{"space":22846,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22848,"publishedVersion":279,"revision":59,"contentType":22850,"locale":27},{"sys":22847},{"type":12,"linkType":13,"id":14},{"sys":22849},{"id":20,"type":12,"linkType":21},{"sys":22851},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22853,"metaTitle":289,"metaDescription":290,"mainTitle":22854,"subtitle":309,"heroImage":22869,"ctaButton":332,"ctaLink":333},[288],{"data":22855,"content":22856,"nodeType":71},{},[22857,22863],{"data":22858,"content":22859,"nodeType":301},{},[22860],{"data":22861,"marks":22862,"value":300,"nodeType":79},{},[],{"data":22864,"content":22865,"nodeType":84},{},[22866],{"data":22867,"marks":22868,"value":308,"nodeType":79},{},[],{"metadata":22870,"sys":22873,"fields":22878},{"tags":22871,"concepts":22872},[],[],{"space":22874,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22876,"publishedVersion":59,"revision":22,"locale":27},{"sys":22875},{"type":12,"linkType":13,"id":14},{"sys":22877},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22879},{"url":324,"details":22880,"fileName":330,"contentType":331},{"size":326,"image":22881},{"width":328,"height":329},{"sys":22883,"fields":22886},{"id":22884,"createdAt":22885},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":22887,"slug":22888,"articleIntro":-1,"category":22889},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[22890],{"metadata":22891,"sys":22894,"fields":22901},{"tags":22892,"concepts":22893},[],[],{"space":22895,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22897,"publishedVersion":279,"revision":59,"contentType":22899,"locale":27},{"sys":22896},{"type":12,"linkType":13,"id":14},{"sys":22898},{"id":20,"type":12,"linkType":21},{"sys":22900},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22902,"metaTitle":289,"metaDescription":290,"mainTitle":22903,"subtitle":309,"heroImage":22918,"ctaButton":332,"ctaLink":333},[288],{"data":22904,"content":22905,"nodeType":71},{},[22906,22912],{"data":22907,"content":22908,"nodeType":301},{},[22909],{"data":22910,"marks":22911,"value":300,"nodeType":79},{},[],{"data":22913,"content":22914,"nodeType":84},{},[22915],{"data":22916,"marks":22917,"value":308,"nodeType":79},{},[],{"metadata":22919,"sys":22922,"fields":22927},{"tags":22920,"concepts":22921},[],[],{"space":22923,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22925,"publishedVersion":59,"revision":22,"locale":27},{"sys":22924},{"type":12,"linkType":13,"id":14},{"sys":22926},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22928},{"url":324,"details":22929,"fileName":330,"contentType":331},{"size":326,"image":22930},{"width":328,"height":329},{"sys":22932,"fields":22935},{"id":22933,"createdAt":22934},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":22936,"slug":22937,"articleIntro":22936,"category":22938},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[22939],{"metadata":22940,"sys":22943,"fields":22950},{"tags":22941,"concepts":22942},[],[],{"space":22944,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22946,"publishedVersion":279,"revision":59,"contentType":22948,"locale":27},{"sys":22945},{"type":12,"linkType":13,"id":14},{"sys":22947},{"id":20,"type":12,"linkType":21},{"sys":22949},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":22951,"metaTitle":289,"metaDescription":290,"mainTitle":22952,"subtitle":309,"heroImage":22967,"ctaButton":332,"ctaLink":333},[288],{"data":22953,"content":22954,"nodeType":71},{},[22955,22961],{"data":22956,"content":22957,"nodeType":301},{},[22958],{"data":22959,"marks":22960,"value":300,"nodeType":79},{},[],{"data":22962,"content":22963,"nodeType":84},{},[22964],{"data":22965,"marks":22966,"value":308,"nodeType":79},{},[],{"metadata":22968,"sys":22971,"fields":22976},{"tags":22969,"concepts":22970},[],[],{"space":22972,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":22974,"publishedVersion":59,"revision":22,"locale":27},{"sys":22973},{"type":12,"linkType":13,"id":14},{"sys":22975},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":22977},{"url":324,"details":22978,"fileName":330,"contentType":331},{"size":326,"image":22979},{"width":328,"height":329},{"sys":22981,"fields":22984},{"id":22982,"createdAt":22983},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":22985,"slug":22986,"articleIntro":22985,"category":22987},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[22988],{"metadata":22989,"sys":22992,"fields":22999},{"tags":22990,"concepts":22991},[],[],{"space":22993,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":22995,"publishedVersion":279,"revision":59,"contentType":22997,"locale":27},{"sys":22994},{"type":12,"linkType":13,"id":14},{"sys":22996},{"id":20,"type":12,"linkType":21},{"sys":22998},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23000,"metaTitle":289,"metaDescription":290,"mainTitle":23001,"subtitle":309,"heroImage":23016,"ctaButton":332,"ctaLink":333},[288],{"data":23002,"content":23003,"nodeType":71},{},[23004,23010],{"data":23005,"content":23006,"nodeType":301},{},[23007],{"data":23008,"marks":23009,"value":300,"nodeType":79},{},[],{"data":23011,"content":23012,"nodeType":84},{},[23013],{"data":23014,"marks":23015,"value":308,"nodeType":79},{},[],{"metadata":23017,"sys":23020,"fields":23025},{"tags":23018,"concepts":23019},[],[],{"space":23021,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23023,"publishedVersion":59,"revision":22,"locale":27},{"sys":23022},{"type":12,"linkType":13,"id":14},{"sys":23024},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23026},{"url":324,"details":23027,"fileName":330,"contentType":331},{"size":326,"image":23028},{"width":328,"height":329},{"sys":23030,"fields":23033},{"id":23031,"createdAt":23032},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23034,"slug":23035,"articleIntro":23034,"category":23036},"78174 - Créances","compte-78174-creances",[23037],{"metadata":23038,"sys":23041,"fields":23048},{"tags":23039,"concepts":23040},[],[],{"space":23042,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23044,"publishedVersion":279,"revision":59,"contentType":23046,"locale":27},{"sys":23043},{"type":12,"linkType":13,"id":14},{"sys":23045},{"id":20,"type":12,"linkType":21},{"sys":23047},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23049,"metaTitle":289,"metaDescription":290,"mainTitle":23050,"subtitle":309,"heroImage":23065,"ctaButton":332,"ctaLink":333},[288],{"data":23051,"content":23052,"nodeType":71},{},[23053,23059],{"data":23054,"content":23055,"nodeType":301},{},[23056],{"data":23057,"marks":23058,"value":300,"nodeType":79},{},[],{"data":23060,"content":23061,"nodeType":84},{},[23062],{"data":23063,"marks":23064,"value":308,"nodeType":79},{},[],{"metadata":23066,"sys":23069,"fields":23074},{"tags":23067,"concepts":23068},[],[],{"space":23070,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23072,"publishedVersion":59,"revision":22,"locale":27},{"sys":23071},{"type":12,"linkType":13,"id":14},{"sys":23073},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23075},{"url":324,"details":23076,"fileName":330,"contentType":331},{"size":326,"image":23077},{"width":328,"height":329},{"sys":23079,"fields":23082},{"id":23080,"createdAt":23081},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":23083,"slug":23084,"articleIntro":23083,"category":23085},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[23086],{"metadata":23087,"sys":23090,"fields":23097},{"tags":23088,"concepts":23089},[],[],{"space":23091,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23093,"publishedVersion":279,"revision":59,"contentType":23095,"locale":27},{"sys":23092},{"type":12,"linkType":13,"id":14},{"sys":23094},{"id":20,"type":12,"linkType":21},{"sys":23096},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23098,"metaTitle":289,"metaDescription":290,"mainTitle":23099,"subtitle":309,"heroImage":23114,"ctaButton":332,"ctaLink":333},[288],{"data":23100,"content":23101,"nodeType":71},{},[23102,23108],{"data":23103,"content":23104,"nodeType":301},{},[23105],{"data":23106,"marks":23107,"value":300,"nodeType":79},{},[],{"data":23109,"content":23110,"nodeType":84},{},[23111],{"data":23112,"marks":23113,"value":308,"nodeType":79},{},[],{"metadata":23115,"sys":23118,"fields":23123},{"tags":23116,"concepts":23117},[],[],{"space":23119,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23121,"publishedVersion":59,"revision":22,"locale":27},{"sys":23120},{"type":12,"linkType":13,"id":14},{"sys":23122},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23124},{"url":324,"details":23125,"fileName":330,"contentType":331},{"size":326,"image":23126},{"width":328,"height":329},{"sys":23128,"fields":23131},{"id":23129,"createdAt":23130},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":23132,"slug":23133,"articleIntro":23132,"category":23134},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[23135],{"metadata":23136,"sys":23139,"fields":23146},{"tags":23137,"concepts":23138},[],[],{"space":23140,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23142,"publishedVersion":279,"revision":59,"contentType":23144,"locale":27},{"sys":23141},{"type":12,"linkType":13,"id":14},{"sys":23143},{"id":20,"type":12,"linkType":21},{"sys":23145},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23147,"metaTitle":289,"metaDescription":290,"mainTitle":23148,"subtitle":309,"heroImage":23163,"ctaButton":332,"ctaLink":333},[288],{"data":23149,"content":23150,"nodeType":71},{},[23151,23157],{"data":23152,"content":23153,"nodeType":301},{},[23154],{"data":23155,"marks":23156,"value":300,"nodeType":79},{},[],{"data":23158,"content":23159,"nodeType":84},{},[23160],{"data":23161,"marks":23162,"value":308,"nodeType":79},{},[],{"metadata":23164,"sys":23167,"fields":23172},{"tags":23165,"concepts":23166},[],[],{"space":23168,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23170,"publishedVersion":59,"revision":22,"locale":27},{"sys":23169},{"type":12,"linkType":13,"id":14},{"sys":23171},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23173},{"url":324,"details":23174,"fileName":330,"contentType":331},{"size":326,"image":23175},{"width":328,"height":329},{"sys":23177,"fields":23180},{"id":23178,"createdAt":23179},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":23181,"slug":23182,"articleIntro":23181,"category":23183},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[23184],{"metadata":23185,"sys":23188,"fields":23195},{"tags":23186,"concepts":23187},[],[],{"space":23189,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23191,"publishedVersion":279,"revision":59,"contentType":23193,"locale":27},{"sys":23190},{"type":12,"linkType":13,"id":14},{"sys":23192},{"id":20,"type":12,"linkType":21},{"sys":23194},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23196,"metaTitle":289,"metaDescription":290,"mainTitle":23197,"subtitle":309,"heroImage":23212,"ctaButton":332,"ctaLink":333},[288],{"data":23198,"content":23199,"nodeType":71},{},[23200,23206],{"data":23201,"content":23202,"nodeType":301},{},[23203],{"data":23204,"marks":23205,"value":300,"nodeType":79},{},[],{"data":23207,"content":23208,"nodeType":84},{},[23209],{"data":23210,"marks":23211,"value":308,"nodeType":79},{},[],{"metadata":23213,"sys":23216,"fields":23221},{"tags":23214,"concepts":23215},[],[],{"space":23217,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23219,"publishedVersion":59,"revision":22,"locale":27},{"sys":23218},{"type":12,"linkType":13,"id":14},{"sys":23220},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23222},{"url":324,"details":23223,"fileName":330,"contentType":331},{"size":326,"image":23224},{"width":328,"height":329},{"sys":23226,"fields":23229},{"id":23227,"createdAt":23228},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":23230,"slug":23231,"articleIntro":23232,"category":23233},"À quoi correspond chaque classe dans le plan comptable général ?","a-quoi-correspond-chaque-classe-dans-le-plan-comptable-general","Naviguer à travers les différentes classes du plan comptable général (PCG) peut sembler complexe. Il est pourtant essentiel de comprendre cette structure pour une bonne gestion comptable. De la classe 1, qui regroupe les comptes de capitaux, à la classe 8, chaque classe a une fonction spécifique. Ce guide vous aidera à vous repérer parmi ces classes, leurs sous-classes et leurs codes respectifs.",[23234],{"metadata":23235,"sys":23238,"fields":23245},{"tags":23236,"concepts":23237},[],[],{"space":23239,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23241,"publishedVersion":279,"revision":59,"contentType":23243,"locale":27},{"sys":23240},{"type":12,"linkType":13,"id":14},{"sys":23242},{"id":20,"type":12,"linkType":21},{"sys":23244},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23246,"metaTitle":289,"metaDescription":290,"mainTitle":23247,"subtitle":309,"heroImage":23262,"ctaButton":332,"ctaLink":333},[288],{"data":23248,"content":23249,"nodeType":71},{},[23250,23256],{"data":23251,"content":23252,"nodeType":301},{},[23253],{"data":23254,"marks":23255,"value":300,"nodeType":79},{},[],{"data":23257,"content":23258,"nodeType":84},{},[23259],{"data":23260,"marks":23261,"value":308,"nodeType":79},{},[],{"metadata":23263,"sys":23266,"fields":23271},{"tags":23264,"concepts":23265},[],[],{"space":23267,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23269,"publishedVersion":59,"revision":22,"locale":27},{"sys":23268},{"type":12,"linkType":13,"id":14},{"sys":23270},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23272},{"url":324,"details":23273,"fileName":330,"contentType":331},{"size":326,"image":23274},{"width":328,"height":329},{"sys":23276,"fields":23279},{"id":23277,"createdAt":23278},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":23280,"slug":23281,"articleIntro":23280,"category":23282},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[23283],{"metadata":23284,"sys":23287,"fields":23294},{"tags":23285,"concepts":23286},[],[],{"space":23288,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23290,"publishedVersion":279,"revision":59,"contentType":23292,"locale":27},{"sys":23289},{"type":12,"linkType":13,"id":14},{"sys":23291},{"id":20,"type":12,"linkType":21},{"sys":23293},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23295,"metaTitle":289,"metaDescription":290,"mainTitle":23296,"subtitle":309,"heroImage":23311,"ctaButton":332,"ctaLink":333},[288],{"data":23297,"content":23298,"nodeType":71},{},[23299,23305],{"data":23300,"content":23301,"nodeType":301},{},[23302],{"data":23303,"marks":23304,"value":300,"nodeType":79},{},[],{"data":23306,"content":23307,"nodeType":84},{},[23308],{"data":23309,"marks":23310,"value":308,"nodeType":79},{},[],{"metadata":23312,"sys":23315,"fields":23320},{"tags":23313,"concepts":23314},[],[],{"space":23316,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23318,"publishedVersion":59,"revision":22,"locale":27},{"sys":23317},{"type":12,"linkType":13,"id":14},{"sys":23319},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23321},{"url":324,"details":23322,"fileName":330,"contentType":331},{"size":326,"image":23323},{"width":328,"height":329},{"sys":23325,"fields":23328},{"id":23326,"createdAt":23327},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":23329,"slug":23330,"articleIntro":23329,"category":23331},"668 - Autres charges financières","compte-668-autres-charges-financieres",[23332],{"metadata":23333,"sys":23336,"fields":23343},{"tags":23334,"concepts":23335},[],[],{"space":23337,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23339,"publishedVersion":279,"revision":59,"contentType":23341,"locale":27},{"sys":23338},{"type":12,"linkType":13,"id":14},{"sys":23340},{"id":20,"type":12,"linkType":21},{"sys":23342},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23344,"metaTitle":289,"metaDescription":290,"mainTitle":23345,"subtitle":309,"heroImage":23360,"ctaButton":332,"ctaLink":333},[288],{"data":23346,"content":23347,"nodeType":71},{},[23348,23354],{"data":23349,"content":23350,"nodeType":301},{},[23351],{"data":23352,"marks":23353,"value":300,"nodeType":79},{},[],{"data":23355,"content":23356,"nodeType":84},{},[23357],{"data":23358,"marks":23359,"value":308,"nodeType":79},{},[],{"metadata":23361,"sys":23364,"fields":23369},{"tags":23362,"concepts":23363},[],[],{"space":23365,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23367,"publishedVersion":59,"revision":22,"locale":27},{"sys":23366},{"type":12,"linkType":13,"id":14},{"sys":23368},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23370},{"url":324,"details":23371,"fileName":330,"contentType":331},{"size":326,"image":23372},{"width":328,"height":329},{"sys":23374,"fields":23377},{"id":23375,"createdAt":23376},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":23378,"slug":23379,"articleIntro":23378,"category":23380},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[23381],{"metadata":23382,"sys":23385,"fields":23392},{"tags":23383,"concepts":23384},[],[],{"space":23386,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23388,"publishedVersion":279,"revision":59,"contentType":23390,"locale":27},{"sys":23387},{"type":12,"linkType":13,"id":14},{"sys":23389},{"id":20,"type":12,"linkType":21},{"sys":23391},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23393,"metaTitle":289,"metaDescription":290,"mainTitle":23394,"subtitle":309,"heroImage":23409,"ctaButton":332,"ctaLink":333},[288],{"data":23395,"content":23396,"nodeType":71},{},[23397,23403],{"data":23398,"content":23399,"nodeType":301},{},[23400],{"data":23401,"marks":23402,"value":300,"nodeType":79},{},[],{"data":23404,"content":23405,"nodeType":84},{},[23406],{"data":23407,"marks":23408,"value":308,"nodeType":79},{},[],{"metadata":23410,"sys":23413,"fields":23418},{"tags":23411,"concepts":23412},[],[],{"space":23414,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23416,"publishedVersion":59,"revision":22,"locale":27},{"sys":23415},{"type":12,"linkType":13,"id":14},{"sys":23417},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23419},{"url":324,"details":23420,"fileName":330,"contentType":331},{"size":326,"image":23421},{"width":328,"height":329},{"sys":23423,"fields":23426},{"id":23424,"createdAt":23425},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":23427,"slug":23428,"articleIntro":23427,"category":23429},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[23430],{"metadata":23431,"sys":23434,"fields":23441},{"tags":23432,"concepts":23433},[],[],{"space":23435,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23437,"publishedVersion":279,"revision":59,"contentType":23439,"locale":27},{"sys":23436},{"type":12,"linkType":13,"id":14},{"sys":23438},{"id":20,"type":12,"linkType":21},{"sys":23440},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23442,"metaTitle":289,"metaDescription":290,"mainTitle":23443,"subtitle":309,"heroImage":23458,"ctaButton":332,"ctaLink":333},[288],{"data":23444,"content":23445,"nodeType":71},{},[23446,23452],{"data":23447,"content":23448,"nodeType":301},{},[23449],{"data":23450,"marks":23451,"value":300,"nodeType":79},{},[],{"data":23453,"content":23454,"nodeType":84},{},[23455],{"data":23456,"marks":23457,"value":308,"nodeType":79},{},[],{"metadata":23459,"sys":23462,"fields":23467},{"tags":23460,"concepts":23461},[],[],{"space":23463,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23465,"publishedVersion":59,"revision":22,"locale":27},{"sys":23464},{"type":12,"linkType":13,"id":14},{"sys":23466},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23468},{"url":324,"details":23469,"fileName":330,"contentType":331},{"size":326,"image":23470},{"width":328,"height":329},{"sys":23472,"fields":23475},{"id":23473,"createdAt":23474},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":23476,"slug":23477,"articleIntro":23476,"category":23478},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[23479],{"metadata":23480,"sys":23483,"fields":23490},{"tags":23481,"concepts":23482},[],[],{"space":23484,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23486,"publishedVersion":279,"revision":59,"contentType":23488,"locale":27},{"sys":23485},{"type":12,"linkType":13,"id":14},{"sys":23487},{"id":20,"type":12,"linkType":21},{"sys":23489},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23491,"metaTitle":289,"metaDescription":290,"mainTitle":23492,"subtitle":309,"heroImage":23507,"ctaButton":332,"ctaLink":333},[288],{"data":23493,"content":23494,"nodeType":71},{},[23495,23501],{"data":23496,"content":23497,"nodeType":301},{},[23498],{"data":23499,"marks":23500,"value":300,"nodeType":79},{},[],{"data":23502,"content":23503,"nodeType":84},{},[23504],{"data":23505,"marks":23506,"value":308,"nodeType":79},{},[],{"metadata":23508,"sys":23511,"fields":23516},{"tags":23509,"concepts":23510},[],[],{"space":23512,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23514,"publishedVersion":59,"revision":22,"locale":27},{"sys":23513},{"type":12,"linkType":13,"id":14},{"sys":23515},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23517},{"url":324,"details":23518,"fileName":330,"contentType":331},{"size":326,"image":23519},{"width":328,"height":329},{"sys":23521,"fields":23524},{"id":23522,"createdAt":23523},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":23525,"slug":23526,"articleIntro":23525,"category":23527},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[23528],{"metadata":23529,"sys":23532,"fields":23539},{"tags":23530,"concepts":23531},[],[],{"space":23533,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23535,"publishedVersion":279,"revision":59,"contentType":23537,"locale":27},{"sys":23534},{"type":12,"linkType":13,"id":14},{"sys":23536},{"id":20,"type":12,"linkType":21},{"sys":23538},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23540,"metaTitle":289,"metaDescription":290,"mainTitle":23541,"subtitle":309,"heroImage":23556,"ctaButton":332,"ctaLink":333},[288],{"data":23542,"content":23543,"nodeType":71},{},[23544,23550],{"data":23545,"content":23546,"nodeType":301},{},[23547],{"data":23548,"marks":23549,"value":300,"nodeType":79},{},[],{"data":23551,"content":23552,"nodeType":84},{},[23553],{"data":23554,"marks":23555,"value":308,"nodeType":79},{},[],{"metadata":23557,"sys":23560,"fields":23565},{"tags":23558,"concepts":23559},[],[],{"space":23561,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23563,"publishedVersion":59,"revision":22,"locale":27},{"sys":23562},{"type":12,"linkType":13,"id":14},{"sys":23564},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23566},{"url":324,"details":23567,"fileName":330,"contentType":331},{"size":326,"image":23568},{"width":328,"height":329},{"sys":23570,"fields":23573},{"id":23571,"createdAt":23572},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":23574,"slug":23575,"articleIntro":23574,"category":23576},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[23577],{"metadata":23578,"sys":23581,"fields":23588},{"tags":23579,"concepts":23580},[],[],{"space":23582,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23584,"publishedVersion":279,"revision":59,"contentType":23586,"locale":27},{"sys":23583},{"type":12,"linkType":13,"id":14},{"sys":23585},{"id":20,"type":12,"linkType":21},{"sys":23587},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23589,"metaTitle":289,"metaDescription":290,"mainTitle":23590,"subtitle":309,"heroImage":23605,"ctaButton":332,"ctaLink":333},[288],{"data":23591,"content":23592,"nodeType":71},{},[23593,23599],{"data":23594,"content":23595,"nodeType":301},{},[23596],{"data":23597,"marks":23598,"value":300,"nodeType":79},{},[],{"data":23600,"content":23601,"nodeType":84},{},[23602],{"data":23603,"marks":23604,"value":308,"nodeType":79},{},[],{"metadata":23606,"sys":23609,"fields":23614},{"tags":23607,"concepts":23608},[],[],{"space":23610,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23612,"publishedVersion":59,"revision":22,"locale":27},{"sys":23611},{"type":12,"linkType":13,"id":14},{"sys":23613},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23615},{"url":324,"details":23616,"fileName":330,"contentType":331},{"size":326,"image":23617},{"width":328,"height":329},{"sys":23619,"fields":23622},{"id":23620,"createdAt":23621},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":23623,"slug":23624,"articleIntro":23623,"category":23625},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[23626],{"metadata":23627,"sys":23630,"fields":23637},{"tags":23628,"concepts":23629},[],[],{"space":23631,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23633,"publishedVersion":279,"revision":59,"contentType":23635,"locale":27},{"sys":23632},{"type":12,"linkType":13,"id":14},{"sys":23634},{"id":20,"type":12,"linkType":21},{"sys":23636},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23638,"metaTitle":289,"metaDescription":290,"mainTitle":23639,"subtitle":309,"heroImage":23654,"ctaButton":332,"ctaLink":333},[288],{"data":23640,"content":23641,"nodeType":71},{},[23642,23648],{"data":23643,"content":23644,"nodeType":301},{},[23645],{"data":23646,"marks":23647,"value":300,"nodeType":79},{},[],{"data":23649,"content":23650,"nodeType":84},{},[23651],{"data":23652,"marks":23653,"value":308,"nodeType":79},{},[],{"metadata":23655,"sys":23658,"fields":23663},{"tags":23656,"concepts":23657},[],[],{"space":23659,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23661,"publishedVersion":59,"revision":22,"locale":27},{"sys":23660},{"type":12,"linkType":13,"id":14},{"sys":23662},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23664},{"url":324,"details":23665,"fileName":330,"contentType":331},{"size":326,"image":23666},{"width":328,"height":329},{"sys":23668,"fields":23671},{"id":23669,"createdAt":23670},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":23672,"slug":23673,"articleIntro":23672,"category":23674},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[23675],{"metadata":23676,"sys":23679,"fields":23686},{"tags":23677,"concepts":23678},[],[],{"space":23680,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23682,"publishedVersion":279,"revision":59,"contentType":23684,"locale":27},{"sys":23681},{"type":12,"linkType":13,"id":14},{"sys":23683},{"id":20,"type":12,"linkType":21},{"sys":23685},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23687,"metaTitle":289,"metaDescription":290,"mainTitle":23688,"subtitle":309,"heroImage":23703,"ctaButton":332,"ctaLink":333},[288],{"data":23689,"content":23690,"nodeType":71},{},[23691,23697],{"data":23692,"content":23693,"nodeType":301},{},[23694],{"data":23695,"marks":23696,"value":300,"nodeType":79},{},[],{"data":23698,"content":23699,"nodeType":84},{},[23700],{"data":23701,"marks":23702,"value":308,"nodeType":79},{},[],{"metadata":23704,"sys":23707,"fields":23712},{"tags":23705,"concepts":23706},[],[],{"space":23708,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23710,"publishedVersion":59,"revision":22,"locale":27},{"sys":23709},{"type":12,"linkType":13,"id":14},{"sys":23711},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23713},{"url":324,"details":23714,"fileName":330,"contentType":331},{"size":326,"image":23715},{"width":328,"height":329},{"sys":23717,"fields":23720},{"id":23718,"createdAt":23719},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":23721,"slug":23722,"articleIntro":-1,"category":23723},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[23724],{"metadata":23725,"sys":23728,"fields":23735},{"tags":23726,"concepts":23727},[],[],{"space":23729,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23731,"publishedVersion":279,"revision":59,"contentType":23733,"locale":27},{"sys":23730},{"type":12,"linkType":13,"id":14},{"sys":23732},{"id":20,"type":12,"linkType":21},{"sys":23734},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23736,"metaTitle":289,"metaDescription":290,"mainTitle":23737,"subtitle":309,"heroImage":23752,"ctaButton":332,"ctaLink":333},[288],{"data":23738,"content":23739,"nodeType":71},{},[23740,23746],{"data":23741,"content":23742,"nodeType":301},{},[23743],{"data":23744,"marks":23745,"value":300,"nodeType":79},{},[],{"data":23747,"content":23748,"nodeType":84},{},[23749],{"data":23750,"marks":23751,"value":308,"nodeType":79},{},[],{"metadata":23753,"sys":23756,"fields":23761},{"tags":23754,"concepts":23755},[],[],{"space":23757,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23759,"publishedVersion":59,"revision":22,"locale":27},{"sys":23758},{"type":12,"linkType":13,"id":14},{"sys":23760},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23762},{"url":324,"details":23763,"fileName":330,"contentType":331},{"size":326,"image":23764},{"width":328,"height":329},{"sys":23766,"fields":23769},{"id":23767,"createdAt":23768},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":23770,"slug":23771,"articleIntro":23770,"category":23772},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[23773],{"metadata":23774,"sys":23777,"fields":23784},{"tags":23775,"concepts":23776},[],[],{"space":23778,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23780,"publishedVersion":279,"revision":59,"contentType":23782,"locale":27},{"sys":23779},{"type":12,"linkType":13,"id":14},{"sys":23781},{"id":20,"type":12,"linkType":21},{"sys":23783},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23785,"metaTitle":289,"metaDescription":290,"mainTitle":23786,"subtitle":309,"heroImage":23801,"ctaButton":332,"ctaLink":333},[288],{"data":23787,"content":23788,"nodeType":71},{},[23789,23795],{"data":23790,"content":23791,"nodeType":301},{},[23792],{"data":23793,"marks":23794,"value":300,"nodeType":79},{},[],{"data":23796,"content":23797,"nodeType":84},{},[23798],{"data":23799,"marks":23800,"value":308,"nodeType":79},{},[],{"metadata":23802,"sys":23805,"fields":23810},{"tags":23803,"concepts":23804},[],[],{"space":23806,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23808,"publishedVersion":59,"revision":22,"locale":27},{"sys":23807},{"type":12,"linkType":13,"id":14},{"sys":23809},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23811},{"url":324,"details":23812,"fileName":330,"contentType":331},{"size":326,"image":23813},{"width":328,"height":329},{"sys":23815,"fields":23818},{"id":23816,"createdAt":23817},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":23819,"slug":23820,"articleIntro":23819,"category":23821},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[23822],{"metadata":23823,"sys":23826,"fields":23833},{"tags":23824,"concepts":23825},[],[],{"space":23827,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23829,"publishedVersion":279,"revision":59,"contentType":23831,"locale":27},{"sys":23828},{"type":12,"linkType":13,"id":14},{"sys":23830},{"id":20,"type":12,"linkType":21},{"sys":23832},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23834,"metaTitle":289,"metaDescription":290,"mainTitle":23835,"subtitle":309,"heroImage":23850,"ctaButton":332,"ctaLink":333},[288],{"data":23836,"content":23837,"nodeType":71},{},[23838,23844],{"data":23839,"content":23840,"nodeType":301},{},[23841],{"data":23842,"marks":23843,"value":300,"nodeType":79},{},[],{"data":23845,"content":23846,"nodeType":84},{},[23847],{"data":23848,"marks":23849,"value":308,"nodeType":79},{},[],{"metadata":23851,"sys":23854,"fields":23859},{"tags":23852,"concepts":23853},[],[],{"space":23855,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23857,"publishedVersion":59,"revision":22,"locale":27},{"sys":23856},{"type":12,"linkType":13,"id":14},{"sys":23858},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23860},{"url":324,"details":23861,"fileName":330,"contentType":331},{"size":326,"image":23862},{"width":328,"height":329},{"sys":23864,"fields":23867},{"id":23865,"createdAt":23866},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":23868,"slug":23869,"articleIntro":-1,"category":23870},"Compte 512 - Banques","compte-512-banques",[23871],{"metadata":23872,"sys":23875,"fields":23882},{"tags":23873,"concepts":23874},[],[],{"space":23876,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23878,"publishedVersion":279,"revision":59,"contentType":23880,"locale":27},{"sys":23877},{"type":12,"linkType":13,"id":14},{"sys":23879},{"id":20,"type":12,"linkType":21},{"sys":23881},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23883,"metaTitle":289,"metaDescription":290,"mainTitle":23884,"subtitle":309,"heroImage":23899,"ctaButton":332,"ctaLink":333},[288],{"data":23885,"content":23886,"nodeType":71},{},[23887,23893],{"data":23888,"content":23889,"nodeType":301},{},[23890],{"data":23891,"marks":23892,"value":300,"nodeType":79},{},[],{"data":23894,"content":23895,"nodeType":84},{},[23896],{"data":23897,"marks":23898,"value":308,"nodeType":79},{},[],{"metadata":23900,"sys":23903,"fields":23908},{"tags":23901,"concepts":23902},[],[],{"space":23904,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23906,"publishedVersion":59,"revision":22,"locale":27},{"sys":23905},{"type":12,"linkType":13,"id":14},{"sys":23907},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23909},{"url":324,"details":23910,"fileName":330,"contentType":331},{"size":326,"image":23911},{"width":328,"height":329},{"sys":23913,"fields":23916},{"id":23914,"createdAt":23915},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":23917,"slug":23918,"articleIntro":23917,"category":23919},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[23920],{"metadata":23921,"sys":23924,"fields":23931},{"tags":23922,"concepts":23923},[],[],{"space":23925,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23927,"publishedVersion":279,"revision":59,"contentType":23929,"locale":27},{"sys":23926},{"type":12,"linkType":13,"id":14},{"sys":23928},{"id":20,"type":12,"linkType":21},{"sys":23930},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23932,"metaTitle":289,"metaDescription":290,"mainTitle":23933,"subtitle":309,"heroImage":23948,"ctaButton":332,"ctaLink":333},[288],{"data":23934,"content":23935,"nodeType":71},{},[23936,23942],{"data":23937,"content":23938,"nodeType":301},{},[23939],{"data":23940,"marks":23941,"value":300,"nodeType":79},{},[],{"data":23943,"content":23944,"nodeType":84},{},[23945],{"data":23946,"marks":23947,"value":308,"nodeType":79},{},[],{"metadata":23949,"sys":23952,"fields":23957},{"tags":23950,"concepts":23951},[],[],{"space":23953,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":23955,"publishedVersion":59,"revision":22,"locale":27},{"sys":23954},{"type":12,"linkType":13,"id":14},{"sys":23956},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":23958},{"url":324,"details":23959,"fileName":330,"contentType":331},{"size":326,"image":23960},{"width":328,"height":329},{"sys":23962,"fields":23965},{"id":23963,"createdAt":23964},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":23966,"slug":23967,"articleIntro":-1,"category":23968},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[23969],{"metadata":23970,"sys":23973,"fields":23980},{"tags":23971,"concepts":23972},[],[],{"space":23974,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":23976,"publishedVersion":279,"revision":59,"contentType":23978,"locale":27},{"sys":23975},{"type":12,"linkType":13,"id":14},{"sys":23977},{"id":20,"type":12,"linkType":21},{"sys":23979},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":23981,"metaTitle":289,"metaDescription":290,"mainTitle":23982,"subtitle":309,"heroImage":23997,"ctaButton":332,"ctaLink":333},[288],{"data":23983,"content":23984,"nodeType":71},{},[23985,23991],{"data":23986,"content":23987,"nodeType":301},{},[23988],{"data":23989,"marks":23990,"value":300,"nodeType":79},{},[],{"data":23992,"content":23993,"nodeType":84},{},[23994],{"data":23995,"marks":23996,"value":308,"nodeType":79},{},[],{"metadata":23998,"sys":24001,"fields":24006},{"tags":23999,"concepts":24000},[],[],{"space":24002,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24004,"publishedVersion":59,"revision":22,"locale":27},{"sys":24003},{"type":12,"linkType":13,"id":14},{"sys":24005},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24007},{"url":324,"details":24008,"fileName":330,"contentType":331},{"size":326,"image":24009},{"width":328,"height":329},{"sys":24011,"fields":24014},{"id":24012,"createdAt":24013},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":24015,"slug":24016,"articleIntro":24015,"category":24017},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[24018],{"metadata":24019,"sys":24022,"fields":24029},{"tags":24020,"concepts":24021},[],[],{"space":24023,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24025,"publishedVersion":279,"revision":59,"contentType":24027,"locale":27},{"sys":24024},{"type":12,"linkType":13,"id":14},{"sys":24026},{"id":20,"type":12,"linkType":21},{"sys":24028},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24030,"metaTitle":289,"metaDescription":290,"mainTitle":24031,"subtitle":309,"heroImage":24046,"ctaButton":332,"ctaLink":333},[288],{"data":24032,"content":24033,"nodeType":71},{},[24034,24040],{"data":24035,"content":24036,"nodeType":301},{},[24037],{"data":24038,"marks":24039,"value":300,"nodeType":79},{},[],{"data":24041,"content":24042,"nodeType":84},{},[24043],{"data":24044,"marks":24045,"value":308,"nodeType":79},{},[],{"metadata":24047,"sys":24050,"fields":24055},{"tags":24048,"concepts":24049},[],[],{"space":24051,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24053,"publishedVersion":59,"revision":22,"locale":27},{"sys":24052},{"type":12,"linkType":13,"id":14},{"sys":24054},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24056},{"url":324,"details":24057,"fileName":330,"contentType":331},{"size":326,"image":24058},{"width":328,"height":329},{"sys":24060,"fields":24063},{"id":24061,"createdAt":24062},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":24064,"slug":24065,"articleIntro":-1,"category":24066},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[24067],{"metadata":24068,"sys":24071,"fields":24078},{"tags":24069,"concepts":24070},[],[],{"space":24072,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24074,"publishedVersion":279,"revision":59,"contentType":24076,"locale":27},{"sys":24073},{"type":12,"linkType":13,"id":14},{"sys":24075},{"id":20,"type":12,"linkType":21},{"sys":24077},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24079,"metaTitle":289,"metaDescription":290,"mainTitle":24080,"subtitle":309,"heroImage":24095,"ctaButton":332,"ctaLink":333},[288],{"data":24081,"content":24082,"nodeType":71},{},[24083,24089],{"data":24084,"content":24085,"nodeType":301},{},[24086],{"data":24087,"marks":24088,"value":300,"nodeType":79},{},[],{"data":24090,"content":24091,"nodeType":84},{},[24092],{"data":24093,"marks":24094,"value":308,"nodeType":79},{},[],{"metadata":24096,"sys":24099,"fields":24104},{"tags":24097,"concepts":24098},[],[],{"space":24100,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24102,"publishedVersion":59,"revision":22,"locale":27},{"sys":24101},{"type":12,"linkType":13,"id":14},{"sys":24103},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24105},{"url":324,"details":24106,"fileName":330,"contentType":331},{"size":326,"image":24107},{"width":328,"height":329},{"sys":24109,"fields":24112},{"id":24110,"createdAt":24111},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":24113,"slug":24114,"articleIntro":24113,"category":24115},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[24116],{"metadata":24117,"sys":24120,"fields":24127},{"tags":24118,"concepts":24119},[],[],{"space":24121,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24123,"publishedVersion":279,"revision":59,"contentType":24125,"locale":27},{"sys":24122},{"type":12,"linkType":13,"id":14},{"sys":24124},{"id":20,"type":12,"linkType":21},{"sys":24126},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24128,"metaTitle":289,"metaDescription":290,"mainTitle":24129,"subtitle":309,"heroImage":24144,"ctaButton":332,"ctaLink":333},[288],{"data":24130,"content":24131,"nodeType":71},{},[24132,24138],{"data":24133,"content":24134,"nodeType":301},{},[24135],{"data":24136,"marks":24137,"value":300,"nodeType":79},{},[],{"data":24139,"content":24140,"nodeType":84},{},[24141],{"data":24142,"marks":24143,"value":308,"nodeType":79},{},[],{"metadata":24145,"sys":24148,"fields":24153},{"tags":24146,"concepts":24147},[],[],{"space":24149,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24151,"publishedVersion":59,"revision":22,"locale":27},{"sys":24150},{"type":12,"linkType":13,"id":14},{"sys":24152},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24154},{"url":324,"details":24155,"fileName":330,"contentType":331},{"size":326,"image":24156},{"width":328,"height":329},{"sys":24158,"fields":24161},{"id":24159,"createdAt":24160},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":24162,"slug":24163,"articleIntro":24162,"category":24164},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[24165],{"metadata":24166,"sys":24169,"fields":24176},{"tags":24167,"concepts":24168},[],[],{"space":24170,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24172,"publishedVersion":279,"revision":59,"contentType":24174,"locale":27},{"sys":24171},{"type":12,"linkType":13,"id":14},{"sys":24173},{"id":20,"type":12,"linkType":21},{"sys":24175},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24177,"metaTitle":289,"metaDescription":290,"mainTitle":24178,"subtitle":309,"heroImage":24193,"ctaButton":332,"ctaLink":333},[288],{"data":24179,"content":24180,"nodeType":71},{},[24181,24187],{"data":24182,"content":24183,"nodeType":301},{},[24184],{"data":24185,"marks":24186,"value":300,"nodeType":79},{},[],{"data":24188,"content":24189,"nodeType":84},{},[24190],{"data":24191,"marks":24192,"value":308,"nodeType":79},{},[],{"metadata":24194,"sys":24197,"fields":24202},{"tags":24195,"concepts":24196},[],[],{"space":24198,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24200,"publishedVersion":59,"revision":22,"locale":27},{"sys":24199},{"type":12,"linkType":13,"id":14},{"sys":24201},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24203},{"url":324,"details":24204,"fileName":330,"contentType":331},{"size":326,"image":24205},{"width":328,"height":329},{"sys":24207,"fields":24210},{"id":24208,"createdAt":24209},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":24211,"slug":24212,"articleIntro":24211,"category":24213},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[24214],{"metadata":24215,"sys":24218,"fields":24225},{"tags":24216,"concepts":24217},[],[],{"space":24219,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24221,"publishedVersion":279,"revision":59,"contentType":24223,"locale":27},{"sys":24220},{"type":12,"linkType":13,"id":14},{"sys":24222},{"id":20,"type":12,"linkType":21},{"sys":24224},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24226,"metaTitle":289,"metaDescription":290,"mainTitle":24227,"subtitle":309,"heroImage":24242,"ctaButton":332,"ctaLink":333},[288],{"data":24228,"content":24229,"nodeType":71},{},[24230,24236],{"data":24231,"content":24232,"nodeType":301},{},[24233],{"data":24234,"marks":24235,"value":300,"nodeType":79},{},[],{"data":24237,"content":24238,"nodeType":84},{},[24239],{"data":24240,"marks":24241,"value":308,"nodeType":79},{},[],{"metadata":24243,"sys":24246,"fields":24251},{"tags":24244,"concepts":24245},[],[],{"space":24247,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24249,"publishedVersion":59,"revision":22,"locale":27},{"sys":24248},{"type":12,"linkType":13,"id":14},{"sys":24250},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24252},{"url":324,"details":24253,"fileName":330,"contentType":331},{"size":326,"image":24254},{"width":328,"height":329},{"sys":24256,"fields":24259},{"id":24257,"createdAt":24258},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":24260,"slug":24261,"articleIntro":24260,"category":24262},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[24263],{"metadata":24264,"sys":24267,"fields":24274},{"tags":24265,"concepts":24266},[],[],{"space":24268,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24270,"publishedVersion":279,"revision":59,"contentType":24272,"locale":27},{"sys":24269},{"type":12,"linkType":13,"id":14},{"sys":24271},{"id":20,"type":12,"linkType":21},{"sys":24273},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24275,"metaTitle":289,"metaDescription":290,"mainTitle":24276,"subtitle":309,"heroImage":24291,"ctaButton":332,"ctaLink":333},[288],{"data":24277,"content":24278,"nodeType":71},{},[24279,24285],{"data":24280,"content":24281,"nodeType":301},{},[24282],{"data":24283,"marks":24284,"value":300,"nodeType":79},{},[],{"data":24286,"content":24287,"nodeType":84},{},[24288],{"data":24289,"marks":24290,"value":308,"nodeType":79},{},[],{"metadata":24292,"sys":24295,"fields":24300},{"tags":24293,"concepts":24294},[],[],{"space":24296,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24298,"publishedVersion":59,"revision":22,"locale":27},{"sys":24297},{"type":12,"linkType":13,"id":14},{"sys":24299},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24301},{"url":324,"details":24302,"fileName":330,"contentType":331},{"size":326,"image":24303},{"width":328,"height":329},{"sys":24305,"fields":24308},{"id":24306,"createdAt":24307},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":24309,"slug":24310,"articleIntro":24311,"category":24312},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[24313],{"metadata":24314,"sys":24317,"fields":24324},{"tags":24315,"concepts":24316},[],[],{"space":24318,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24320,"publishedVersion":279,"revision":59,"contentType":24322,"locale":27},{"sys":24319},{"type":12,"linkType":13,"id":14},{"sys":24321},{"id":20,"type":12,"linkType":21},{"sys":24323},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24325,"metaTitle":289,"metaDescription":290,"mainTitle":24326,"subtitle":309,"heroImage":24341,"ctaButton":332,"ctaLink":333},[288],{"data":24327,"content":24328,"nodeType":71},{},[24329,24335],{"data":24330,"content":24331,"nodeType":301},{},[24332],{"data":24333,"marks":24334,"value":300,"nodeType":79},{},[],{"data":24336,"content":24337,"nodeType":84},{},[24338],{"data":24339,"marks":24340,"value":308,"nodeType":79},{},[],{"metadata":24342,"sys":24345,"fields":24350},{"tags":24343,"concepts":24344},[],[],{"space":24346,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24348,"publishedVersion":59,"revision":22,"locale":27},{"sys":24347},{"type":12,"linkType":13,"id":14},{"sys":24349},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24351},{"url":324,"details":24352,"fileName":330,"contentType":331},{"size":326,"image":24353},{"width":328,"height":329},{"sys":24355,"fields":24358},{"id":24356,"createdAt":24357},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":24359,"slug":24360,"articleIntro":24359,"category":24361},"274 - Prêts","compte-274-prets",[24362],{"metadata":24363,"sys":24366,"fields":24373},{"tags":24364,"concepts":24365},[],[],{"space":24367,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24369,"publishedVersion":279,"revision":59,"contentType":24371,"locale":27},{"sys":24368},{"type":12,"linkType":13,"id":14},{"sys":24370},{"id":20,"type":12,"linkType":21},{"sys":24372},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24374,"metaTitle":289,"metaDescription":290,"mainTitle":24375,"subtitle":309,"heroImage":24390,"ctaButton":332,"ctaLink":333},[288],{"data":24376,"content":24377,"nodeType":71},{},[24378,24384],{"data":24379,"content":24380,"nodeType":301},{},[24381],{"data":24382,"marks":24383,"value":300,"nodeType":79},{},[],{"data":24385,"content":24386,"nodeType":84},{},[24387],{"data":24388,"marks":24389,"value":308,"nodeType":79},{},[],{"metadata":24391,"sys":24394,"fields":24399},{"tags":24392,"concepts":24393},[],[],{"space":24395,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24397,"publishedVersion":59,"revision":22,"locale":27},{"sys":24396},{"type":12,"linkType":13,"id":14},{"sys":24398},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24400},{"url":324,"details":24401,"fileName":330,"contentType":331},{"size":326,"image":24402},{"width":328,"height":329},{"sys":24404,"fields":24407},{"id":24405,"createdAt":24406},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":24408,"slug":24409,"articleIntro":24408,"category":24410},"1688 - Intérêts courus","compte-1688-interets-courus",[24411],{"metadata":24412,"sys":24415,"fields":24422},{"tags":24413,"concepts":24414},[],[],{"space":24416,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24418,"publishedVersion":279,"revision":59,"contentType":24420,"locale":27},{"sys":24417},{"type":12,"linkType":13,"id":14},{"sys":24419},{"id":20,"type":12,"linkType":21},{"sys":24421},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24423,"metaTitle":289,"metaDescription":290,"mainTitle":24424,"subtitle":309,"heroImage":24439,"ctaButton":332,"ctaLink":333},[288],{"data":24425,"content":24426,"nodeType":71},{},[24427,24433],{"data":24428,"content":24429,"nodeType":301},{},[24430],{"data":24431,"marks":24432,"value":300,"nodeType":79},{},[],{"data":24434,"content":24435,"nodeType":84},{},[24436],{"data":24437,"marks":24438,"value":308,"nodeType":79},{},[],{"metadata":24440,"sys":24443,"fields":24448},{"tags":24441,"concepts":24442},[],[],{"space":24444,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24446,"publishedVersion":59,"revision":22,"locale":27},{"sys":24445},{"type":12,"linkType":13,"id":14},{"sys":24447},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24449},{"url":324,"details":24450,"fileName":330,"contentType":331},{"size":326,"image":24451},{"width":328,"height":329},{"sys":24453,"fields":24456},{"id":24454,"createdAt":24455},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":24457,"slug":24458,"articleIntro":24457,"category":24459},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[24460],{"metadata":24461,"sys":24464,"fields":24471},{"tags":24462,"concepts":24463},[],[],{"space":24465,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24467,"publishedVersion":279,"revision":59,"contentType":24469,"locale":27},{"sys":24466},{"type":12,"linkType":13,"id":14},{"sys":24468},{"id":20,"type":12,"linkType":21},{"sys":24470},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24472,"metaTitle":289,"metaDescription":290,"mainTitle":24473,"subtitle":309,"heroImage":24488,"ctaButton":332,"ctaLink":333},[288],{"data":24474,"content":24475,"nodeType":71},{},[24476,24482],{"data":24477,"content":24478,"nodeType":301},{},[24479],{"data":24480,"marks":24481,"value":300,"nodeType":79},{},[],{"data":24483,"content":24484,"nodeType":84},{},[24485],{"data":24486,"marks":24487,"value":308,"nodeType":79},{},[],{"metadata":24489,"sys":24492,"fields":24497},{"tags":24490,"concepts":24491},[],[],{"space":24493,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24495,"publishedVersion":59,"revision":22,"locale":27},{"sys":24494},{"type":12,"linkType":13,"id":14},{"sys":24496},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24498},{"url":324,"details":24499,"fileName":330,"contentType":331},{"size":326,"image":24500},{"width":328,"height":329},{"sys":24502,"fields":24505},{"id":24503,"createdAt":24504},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":24506,"slug":24507,"articleIntro":-1,"category":24508},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[24509],{"metadata":24510,"sys":24513,"fields":24520},{"tags":24511,"concepts":24512},[],[],{"space":24514,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24516,"publishedVersion":279,"revision":59,"contentType":24518,"locale":27},{"sys":24515},{"type":12,"linkType":13,"id":14},{"sys":24517},{"id":20,"type":12,"linkType":21},{"sys":24519},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24521,"metaTitle":289,"metaDescription":290,"mainTitle":24522,"subtitle":309,"heroImage":24537,"ctaButton":332,"ctaLink":333},[288],{"data":24523,"content":24524,"nodeType":71},{},[24525,24531],{"data":24526,"content":24527,"nodeType":301},{},[24528],{"data":24529,"marks":24530,"value":300,"nodeType":79},{},[],{"data":24532,"content":24533,"nodeType":84},{},[24534],{"data":24535,"marks":24536,"value":308,"nodeType":79},{},[],{"metadata":24538,"sys":24541,"fields":24546},{"tags":24539,"concepts":24540},[],[],{"space":24542,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24544,"publishedVersion":59,"revision":22,"locale":27},{"sys":24543},{"type":12,"linkType":13,"id":14},{"sys":24545},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24547},{"url":324,"details":24548,"fileName":330,"contentType":331},{"size":326,"image":24549},{"width":328,"height":329},{"sys":24551,"fields":24554},{"id":24552,"createdAt":24553},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":24555,"slug":24556,"articleIntro":-1,"category":24557},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[24558],{"metadata":24559,"sys":24562,"fields":24569},{"tags":24560,"concepts":24561},[],[],{"space":24563,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24565,"publishedVersion":279,"revision":59,"contentType":24567,"locale":27},{"sys":24564},{"type":12,"linkType":13,"id":14},{"sys":24566},{"id":20,"type":12,"linkType":21},{"sys":24568},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24570,"metaTitle":289,"metaDescription":290,"mainTitle":24571,"subtitle":309,"heroImage":24586,"ctaButton":332,"ctaLink":333},[288],{"data":24572,"content":24573,"nodeType":71},{},[24574,24580],{"data":24575,"content":24576,"nodeType":301},{},[24577],{"data":24578,"marks":24579,"value":300,"nodeType":79},{},[],{"data":24581,"content":24582,"nodeType":84},{},[24583],{"data":24584,"marks":24585,"value":308,"nodeType":79},{},[],{"metadata":24587,"sys":24590,"fields":24595},{"tags":24588,"concepts":24589},[],[],{"space":24591,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24593,"publishedVersion":59,"revision":22,"locale":27},{"sys":24592},{"type":12,"linkType":13,"id":14},{"sys":24594},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24596},{"url":324,"details":24597,"fileName":330,"contentType":331},{"size":326,"image":24598},{"width":328,"height":329},{"sys":24600,"fields":24603},{"id":24601,"createdAt":24602},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":24604,"slug":24605,"articleIntro":24604,"category":24606},"291 - Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)","compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",[24607],{"metadata":24608,"sys":24611,"fields":24618},{"tags":24609,"concepts":24610},[],[],{"space":24612,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24614,"publishedVersion":279,"revision":59,"contentType":24616,"locale":27},{"sys":24613},{"type":12,"linkType":13,"id":14},{"sys":24615},{"id":20,"type":12,"linkType":21},{"sys":24617},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24619,"metaTitle":289,"metaDescription":290,"mainTitle":24620,"subtitle":309,"heroImage":24635,"ctaButton":332,"ctaLink":333},[288],{"data":24621,"content":24622,"nodeType":71},{},[24623,24629],{"data":24624,"content":24625,"nodeType":301},{},[24626],{"data":24627,"marks":24628,"value":300,"nodeType":79},{},[],{"data":24630,"content":24631,"nodeType":84},{},[24632],{"data":24633,"marks":24634,"value":308,"nodeType":79},{},[],{"metadata":24636,"sys":24639,"fields":24644},{"tags":24637,"concepts":24638},[],[],{"space":24640,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24642,"publishedVersion":59,"revision":22,"locale":27},{"sys":24641},{"type":12,"linkType":13,"id":14},{"sys":24643},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24645},{"url":324,"details":24646,"fileName":330,"contentType":331},{"size":326,"image":24647},{"width":328,"height":329},{"sys":24649,"fields":24652},{"id":24650,"createdAt":24651},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":24653,"slug":24654,"articleIntro":24653,"category":24655},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[24656],{"metadata":24657,"sys":24660,"fields":24667},{"tags":24658,"concepts":24659},[],[],{"space":24661,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24663,"publishedVersion":279,"revision":59,"contentType":24665,"locale":27},{"sys":24662},{"type":12,"linkType":13,"id":14},{"sys":24664},{"id":20,"type":12,"linkType":21},{"sys":24666},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24668,"metaTitle":289,"metaDescription":290,"mainTitle":24669,"subtitle":309,"heroImage":24684,"ctaButton":332,"ctaLink":333},[288],{"data":24670,"content":24671,"nodeType":71},{},[24672,24678],{"data":24673,"content":24674,"nodeType":301},{},[24675],{"data":24676,"marks":24677,"value":300,"nodeType":79},{},[],{"data":24679,"content":24680,"nodeType":84},{},[24681],{"data":24682,"marks":24683,"value":308,"nodeType":79},{},[],{"metadata":24685,"sys":24688,"fields":24693},{"tags":24686,"concepts":24687},[],[],{"space":24689,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24691,"publishedVersion":59,"revision":22,"locale":27},{"sys":24690},{"type":12,"linkType":13,"id":14},{"sys":24692},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24694},{"url":324,"details":24695,"fileName":330,"contentType":331},{"size":326,"image":24696},{"width":328,"height":329},{"sys":24698,"fields":24701},{"id":24699,"createdAt":24700},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":24702,"slug":24703,"articleIntro":24702,"category":24704},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[24705],{"metadata":24706,"sys":24709,"fields":24716},{"tags":24707,"concepts":24708},[],[],{"space":24710,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24712,"publishedVersion":279,"revision":59,"contentType":24714,"locale":27},{"sys":24711},{"type":12,"linkType":13,"id":14},{"sys":24713},{"id":20,"type":12,"linkType":21},{"sys":24715},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24717,"metaTitle":289,"metaDescription":290,"mainTitle":24718,"subtitle":309,"heroImage":24733,"ctaButton":332,"ctaLink":333},[288],{"data":24719,"content":24720,"nodeType":71},{},[24721,24727],{"data":24722,"content":24723,"nodeType":301},{},[24724],{"data":24725,"marks":24726,"value":300,"nodeType":79},{},[],{"data":24728,"content":24729,"nodeType":84},{},[24730],{"data":24731,"marks":24732,"value":308,"nodeType":79},{},[],{"metadata":24734,"sys":24737,"fields":24742},{"tags":24735,"concepts":24736},[],[],{"space":24738,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24740,"publishedVersion":59,"revision":22,"locale":27},{"sys":24739},{"type":12,"linkType":13,"id":14},{"sys":24741},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24743},{"url":324,"details":24744,"fileName":330,"contentType":331},{"size":326,"image":24745},{"width":328,"height":329},{"sys":24747,"fields":24750},{"id":24748,"createdAt":24749},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":24751,"slug":24752,"articleIntro":24751,"category":24753},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[24754],{"metadata":24755,"sys":24758,"fields":24765},{"tags":24756,"concepts":24757},[],[],{"space":24759,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24761,"publishedVersion":279,"revision":59,"contentType":24763,"locale":27},{"sys":24760},{"type":12,"linkType":13,"id":14},{"sys":24762},{"id":20,"type":12,"linkType":21},{"sys":24764},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24766,"metaTitle":289,"metaDescription":290,"mainTitle":24767,"subtitle":309,"heroImage":24782,"ctaButton":332,"ctaLink":333},[288],{"data":24768,"content":24769,"nodeType":71},{},[24770,24776],{"data":24771,"content":24772,"nodeType":301},{},[24773],{"data":24774,"marks":24775,"value":300,"nodeType":79},{},[],{"data":24777,"content":24778,"nodeType":84},{},[24779],{"data":24780,"marks":24781,"value":308,"nodeType":79},{},[],{"metadata":24783,"sys":24786,"fields":24791},{"tags":24784,"concepts":24785},[],[],{"space":24787,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24789,"publishedVersion":59,"revision":22,"locale":27},{"sys":24788},{"type":12,"linkType":13,"id":14},{"sys":24790},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24792},{"url":324,"details":24793,"fileName":330,"contentType":331},{"size":326,"image":24794},{"width":328,"height":329},{"sys":24796,"fields":24799},{"id":24797,"createdAt":24798},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":24800,"slug":24801,"articleIntro":24800,"category":24802},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[24803],{"metadata":24804,"sys":24807,"fields":24814},{"tags":24805,"concepts":24806},[],[],{"space":24808,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24810,"publishedVersion":279,"revision":59,"contentType":24812,"locale":27},{"sys":24809},{"type":12,"linkType":13,"id":14},{"sys":24811},{"id":20,"type":12,"linkType":21},{"sys":24813},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24815,"metaTitle":289,"metaDescription":290,"mainTitle":24816,"subtitle":309,"heroImage":24831,"ctaButton":332,"ctaLink":333},[288],{"data":24817,"content":24818,"nodeType":71},{},[24819,24825],{"data":24820,"content":24821,"nodeType":301},{},[24822],{"data":24823,"marks":24824,"value":300,"nodeType":79},{},[],{"data":24826,"content":24827,"nodeType":84},{},[24828],{"data":24829,"marks":24830,"value":308,"nodeType":79},{},[],{"metadata":24832,"sys":24835,"fields":24840},{"tags":24833,"concepts":24834},[],[],{"space":24836,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24838,"publishedVersion":59,"revision":22,"locale":27},{"sys":24837},{"type":12,"linkType":13,"id":14},{"sys":24839},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24841},{"url":324,"details":24842,"fileName":330,"contentType":331},{"size":326,"image":24843},{"width":328,"height":329},{"sys":24845,"fields":24848},{"id":24846,"createdAt":24847},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":24849,"slug":24850,"articleIntro":24849,"category":24851},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[24852],{"metadata":24853,"sys":24856,"fields":24863},{"tags":24854,"concepts":24855},[],[],{"space":24857,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24859,"publishedVersion":279,"revision":59,"contentType":24861,"locale":27},{"sys":24858},{"type":12,"linkType":13,"id":14},{"sys":24860},{"id":20,"type":12,"linkType":21},{"sys":24862},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24864,"metaTitle":289,"metaDescription":290,"mainTitle":24865,"subtitle":309,"heroImage":24880,"ctaButton":332,"ctaLink":333},[288],{"data":24866,"content":24867,"nodeType":71},{},[24868,24874],{"data":24869,"content":24870,"nodeType":301},{},[24871],{"data":24872,"marks":24873,"value":300,"nodeType":79},{},[],{"data":24875,"content":24876,"nodeType":84},{},[24877],{"data":24878,"marks":24879,"value":308,"nodeType":79},{},[],{"metadata":24881,"sys":24884,"fields":24889},{"tags":24882,"concepts":24883},[],[],{"space":24885,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24887,"publishedVersion":59,"revision":22,"locale":27},{"sys":24886},{"type":12,"linkType":13,"id":14},{"sys":24888},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24890},{"url":324,"details":24891,"fileName":330,"contentType":331},{"size":326,"image":24892},{"width":328,"height":329},{"sys":24894,"fields":24897},{"id":24895,"createdAt":24896},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24898,"slug":24899,"articleIntro":24898,"category":24900},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24901],{"metadata":24902,"sys":24905,"fields":24912},{"tags":24903,"concepts":24904},[],[],{"space":24906,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24908,"publishedVersion":279,"revision":59,"contentType":24910,"locale":27},{"sys":24907},{"type":12,"linkType":13,"id":14},{"sys":24909},{"id":20,"type":12,"linkType":21},{"sys":24911},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24913,"metaTitle":289,"metaDescription":290,"mainTitle":24914,"subtitle":309,"heroImage":24929,"ctaButton":332,"ctaLink":333},[288],{"data":24915,"content":24916,"nodeType":71},{},[24917,24923],{"data":24918,"content":24919,"nodeType":301},{},[24920],{"data":24921,"marks":24922,"value":300,"nodeType":79},{},[],{"data":24924,"content":24925,"nodeType":84},{},[24926],{"data":24927,"marks":24928,"value":308,"nodeType":79},{},[],{"metadata":24930,"sys":24933,"fields":24938},{"tags":24931,"concepts":24932},[],[],{"space":24934,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24936,"publishedVersion":59,"revision":22,"locale":27},{"sys":24935},{"type":12,"linkType":13,"id":14},{"sys":24937},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24939},{"url":324,"details":24940,"fileName":330,"contentType":331},{"size":326,"image":24941},{"width":328,"height":329},{"sys":24943,"fields":24946},{"id":24944,"createdAt":24945},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":24947,"slug":24948,"articleIntro":24947,"category":24949},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[24950],{"metadata":24951,"sys":24954,"fields":24961},{"tags":24952,"concepts":24953},[],[],{"space":24955,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":24957,"publishedVersion":279,"revision":59,"contentType":24959,"locale":27},{"sys":24956},{"type":12,"linkType":13,"id":14},{"sys":24958},{"id":20,"type":12,"linkType":21},{"sys":24960},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":24962,"metaTitle":289,"metaDescription":290,"mainTitle":24963,"subtitle":309,"heroImage":24978,"ctaButton":332,"ctaLink":333},[288],{"data":24964,"content":24965,"nodeType":71},{},[24966,24972],{"data":24967,"content":24968,"nodeType":301},{},[24969],{"data":24970,"marks":24971,"value":300,"nodeType":79},{},[],{"data":24973,"content":24974,"nodeType":84},{},[24975],{"data":24976,"marks":24977,"value":308,"nodeType":79},{},[],{"metadata":24979,"sys":24982,"fields":24987},{"tags":24980,"concepts":24981},[],[],{"space":24983,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":24985,"publishedVersion":59,"revision":22,"locale":27},{"sys":24984},{"type":12,"linkType":13,"id":14},{"sys":24986},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":24988},{"url":324,"details":24989,"fileName":330,"contentType":331},{"size":326,"image":24990},{"width":328,"height":329},{"sys":24992,"fields":24995},{"id":24993,"createdAt":24994},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":24996,"slug":24997,"articleIntro":-1,"category":24998},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[24999],{"metadata":25000,"sys":25003,"fields":25010},{"tags":25001,"concepts":25002},[],[],{"space":25004,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25006,"publishedVersion":279,"revision":59,"contentType":25008,"locale":27},{"sys":25005},{"type":12,"linkType":13,"id":14},{"sys":25007},{"id":20,"type":12,"linkType":21},{"sys":25009},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25011,"metaTitle":289,"metaDescription":290,"mainTitle":25012,"subtitle":309,"heroImage":25027,"ctaButton":332,"ctaLink":333},[288],{"data":25013,"content":25014,"nodeType":71},{},[25015,25021],{"data":25016,"content":25017,"nodeType":301},{},[25018],{"data":25019,"marks":25020,"value":300,"nodeType":79},{},[],{"data":25022,"content":25023,"nodeType":84},{},[25024],{"data":25025,"marks":25026,"value":308,"nodeType":79},{},[],{"metadata":25028,"sys":25031,"fields":25036},{"tags":25029,"concepts":25030},[],[],{"space":25032,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25034,"publishedVersion":59,"revision":22,"locale":27},{"sys":25033},{"type":12,"linkType":13,"id":14},{"sys":25035},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25037},{"url":324,"details":25038,"fileName":330,"contentType":331},{"size":326,"image":25039},{"width":328,"height":329},{"sys":25041,"fields":25044},{"id":25042,"createdAt":25043},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":25045,"slug":25046,"articleIntro":-1,"category":25047},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[25048],{"metadata":25049,"sys":25052,"fields":25059},{"tags":25050,"concepts":25051},[],[],{"space":25053,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25055,"publishedVersion":279,"revision":59,"contentType":25057,"locale":27},{"sys":25054},{"type":12,"linkType":13,"id":14},{"sys":25056},{"id":20,"type":12,"linkType":21},{"sys":25058},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25060,"metaTitle":289,"metaDescription":290,"mainTitle":25061,"subtitle":309,"heroImage":25076,"ctaButton":332,"ctaLink":333},[288],{"data":25062,"content":25063,"nodeType":71},{},[25064,25070],{"data":25065,"content":25066,"nodeType":301},{},[25067],{"data":25068,"marks":25069,"value":300,"nodeType":79},{},[],{"data":25071,"content":25072,"nodeType":84},{},[25073],{"data":25074,"marks":25075,"value":308,"nodeType":79},{},[],{"metadata":25077,"sys":25080,"fields":25085},{"tags":25078,"concepts":25079},[],[],{"space":25081,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25083,"publishedVersion":59,"revision":22,"locale":27},{"sys":25082},{"type":12,"linkType":13,"id":14},{"sys":25084},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25086},{"url":324,"details":25087,"fileName":330,"contentType":331},{"size":326,"image":25088},{"width":328,"height":329},{"sys":25090,"fields":25093},{"id":25091,"createdAt":25092},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":25094,"slug":25095,"articleIntro":25094,"category":25096},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[25097],{"metadata":25098,"sys":25101,"fields":25108},{"tags":25099,"concepts":25100},[],[],{"space":25102,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25104,"publishedVersion":279,"revision":59,"contentType":25106,"locale":27},{"sys":25103},{"type":12,"linkType":13,"id":14},{"sys":25105},{"id":20,"type":12,"linkType":21},{"sys":25107},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25109,"metaTitle":289,"metaDescription":290,"mainTitle":25110,"subtitle":309,"heroImage":25125,"ctaButton":332,"ctaLink":333},[288],{"data":25111,"content":25112,"nodeType":71},{},[25113,25119],{"data":25114,"content":25115,"nodeType":301},{},[25116],{"data":25117,"marks":25118,"value":300,"nodeType":79},{},[],{"data":25120,"content":25121,"nodeType":84},{},[25122],{"data":25123,"marks":25124,"value":308,"nodeType":79},{},[],{"metadata":25126,"sys":25129,"fields":25134},{"tags":25127,"concepts":25128},[],[],{"space":25130,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25132,"publishedVersion":59,"revision":22,"locale":27},{"sys":25131},{"type":12,"linkType":13,"id":14},{"sys":25133},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25135},{"url":324,"details":25136,"fileName":330,"contentType":331},{"size":326,"image":25137},{"width":328,"height":329},{"sys":25139,"fields":25142},{"id":25140,"createdAt":25141},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":25143,"slug":25144,"articleIntro":-1,"category":25145},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[25146],{"metadata":25147,"sys":25150,"fields":25157},{"tags":25148,"concepts":25149},[],[],{"space":25151,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25153,"publishedVersion":279,"revision":59,"contentType":25155,"locale":27},{"sys":25152},{"type":12,"linkType":13,"id":14},{"sys":25154},{"id":20,"type":12,"linkType":21},{"sys":25156},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25158,"metaTitle":289,"metaDescription":290,"mainTitle":25159,"subtitle":309,"heroImage":25174,"ctaButton":332,"ctaLink":333},[288],{"data":25160,"content":25161,"nodeType":71},{},[25162,25168],{"data":25163,"content":25164,"nodeType":301},{},[25165],{"data":25166,"marks":25167,"value":300,"nodeType":79},{},[],{"data":25169,"content":25170,"nodeType":84},{},[25171],{"data":25172,"marks":25173,"value":308,"nodeType":79},{},[],{"metadata":25175,"sys":25178,"fields":25183},{"tags":25176,"concepts":25177},[],[],{"space":25179,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25181,"publishedVersion":59,"revision":22,"locale":27},{"sys":25180},{"type":12,"linkType":13,"id":14},{"sys":25182},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25184},{"url":324,"details":25185,"fileName":330,"contentType":331},{"size":326,"image":25186},{"width":328,"height":329},{"sys":25188,"fields":25191},{"id":25189,"createdAt":25190},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":25192,"slug":25193,"articleIntro":25192,"category":25194},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[25195],{"metadata":25196,"sys":25199,"fields":25206},{"tags":25197,"concepts":25198},[],[],{"space":25200,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25202,"publishedVersion":279,"revision":59,"contentType":25204,"locale":27},{"sys":25201},{"type":12,"linkType":13,"id":14},{"sys":25203},{"id":20,"type":12,"linkType":21},{"sys":25205},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25207,"metaTitle":289,"metaDescription":290,"mainTitle":25208,"subtitle":309,"heroImage":25223,"ctaButton":332,"ctaLink":333},[288],{"data":25209,"content":25210,"nodeType":71},{},[25211,25217],{"data":25212,"content":25213,"nodeType":301},{},[25214],{"data":25215,"marks":25216,"value":300,"nodeType":79},{},[],{"data":25218,"content":25219,"nodeType":84},{},[25220],{"data":25221,"marks":25222,"value":308,"nodeType":79},{},[],{"metadata":25224,"sys":25227,"fields":25232},{"tags":25225,"concepts":25226},[],[],{"space":25228,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25230,"publishedVersion":59,"revision":22,"locale":27},{"sys":25229},{"type":12,"linkType":13,"id":14},{"sys":25231},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25233},{"url":324,"details":25234,"fileName":330,"contentType":331},{"size":326,"image":25235},{"width":328,"height":329},{"sys":25237,"fields":25240},{"id":25238,"createdAt":25239},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":25241,"slug":25242,"articleIntro":-1,"category":25243},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[25244],{"metadata":25245,"sys":25248,"fields":25255},{"tags":25246,"concepts":25247},[],[],{"space":25249,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25251,"publishedVersion":279,"revision":59,"contentType":25253,"locale":27},{"sys":25250},{"type":12,"linkType":13,"id":14},{"sys":25252},{"id":20,"type":12,"linkType":21},{"sys":25254},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25256,"metaTitle":289,"metaDescription":290,"mainTitle":25257,"subtitle":309,"heroImage":25272,"ctaButton":332,"ctaLink":333},[288],{"data":25258,"content":25259,"nodeType":71},{},[25260,25266],{"data":25261,"content":25262,"nodeType":301},{},[25263],{"data":25264,"marks":25265,"value":300,"nodeType":79},{},[],{"data":25267,"content":25268,"nodeType":84},{},[25269],{"data":25270,"marks":25271,"value":308,"nodeType":79},{},[],{"metadata":25273,"sys":25276,"fields":25281},{"tags":25274,"concepts":25275},[],[],{"space":25277,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25279,"publishedVersion":59,"revision":22,"locale":27},{"sys":25278},{"type":12,"linkType":13,"id":14},{"sys":25280},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25282},{"url":324,"details":25283,"fileName":330,"contentType":331},{"size":326,"image":25284},{"width":328,"height":329},{"sys":25286,"fields":25289},{"id":25287,"createdAt":25288},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":25290,"slug":25291,"articleIntro":25290,"category":25292},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[25293],{"metadata":25294,"sys":25297,"fields":25304},{"tags":25295,"concepts":25296},[],[],{"space":25298,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25300,"publishedVersion":279,"revision":59,"contentType":25302,"locale":27},{"sys":25299},{"type":12,"linkType":13,"id":14},{"sys":25301},{"id":20,"type":12,"linkType":21},{"sys":25303},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25305,"metaTitle":289,"metaDescription":290,"mainTitle":25306,"subtitle":309,"heroImage":25321,"ctaButton":332,"ctaLink":333},[288],{"data":25307,"content":25308,"nodeType":71},{},[25309,25315],{"data":25310,"content":25311,"nodeType":301},{},[25312],{"data":25313,"marks":25314,"value":300,"nodeType":79},{},[],{"data":25316,"content":25317,"nodeType":84},{},[25318],{"data":25319,"marks":25320,"value":308,"nodeType":79},{},[],{"metadata":25322,"sys":25325,"fields":25330},{"tags":25323,"concepts":25324},[],[],{"space":25326,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25328,"publishedVersion":59,"revision":22,"locale":27},{"sys":25327},{"type":12,"linkType":13,"id":14},{"sys":25329},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25331},{"url":324,"details":25332,"fileName":330,"contentType":331},{"size":326,"image":25333},{"width":328,"height":329},{"sys":25335,"fields":25338},{"id":25336,"createdAt":25337},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":25339,"slug":25340,"articleIntro":-1,"category":25341},"Compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation","compte-681-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-d-exploitation",[25342],{"metadata":25343,"sys":25346,"fields":25353},{"tags":25344,"concepts":25345},[],[],{"space":25347,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25349,"publishedVersion":279,"revision":59,"contentType":25351,"locale":27},{"sys":25348},{"type":12,"linkType":13,"id":14},{"sys":25350},{"id":20,"type":12,"linkType":21},{"sys":25352},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25354,"metaTitle":289,"metaDescription":290,"mainTitle":25355,"subtitle":309,"heroImage":25370,"ctaButton":332,"ctaLink":333},[288],{"data":25356,"content":25357,"nodeType":71},{},[25358,25364],{"data":25359,"content":25360,"nodeType":301},{},[25361],{"data":25362,"marks":25363,"value":300,"nodeType":79},{},[],{"data":25365,"content":25366,"nodeType":84},{},[25367],{"data":25368,"marks":25369,"value":308,"nodeType":79},{},[],{"metadata":25371,"sys":25374,"fields":25379},{"tags":25372,"concepts":25373},[],[],{"space":25375,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25377,"publishedVersion":59,"revision":22,"locale":27},{"sys":25376},{"type":12,"linkType":13,"id":14},{"sys":25378},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25380},{"url":324,"details":25381,"fileName":330,"contentType":331},{"size":326,"image":25382},{"width":328,"height":329},{"sys":25384,"fields":25387},{"id":25385,"createdAt":25386},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":25388,"slug":25389,"articleIntro":-1,"category":25390},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[25391],{"metadata":25392,"sys":25395,"fields":25402},{"tags":25393,"concepts":25394},[],[],{"space":25396,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25398,"publishedVersion":279,"revision":59,"contentType":25400,"locale":27},{"sys":25397},{"type":12,"linkType":13,"id":14},{"sys":25399},{"id":20,"type":12,"linkType":21},{"sys":25401},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25403,"metaTitle":289,"metaDescription":290,"mainTitle":25404,"subtitle":309,"heroImage":25419,"ctaButton":332,"ctaLink":333},[288],{"data":25405,"content":25406,"nodeType":71},{},[25407,25413],{"data":25408,"content":25409,"nodeType":301},{},[25410],{"data":25411,"marks":25412,"value":300,"nodeType":79},{},[],{"data":25414,"content":25415,"nodeType":84},{},[25416],{"data":25417,"marks":25418,"value":308,"nodeType":79},{},[],{"metadata":25420,"sys":25423,"fields":25428},{"tags":25421,"concepts":25422},[],[],{"space":25424,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25426,"publishedVersion":59,"revision":22,"locale":27},{"sys":25425},{"type":12,"linkType":13,"id":14},{"sys":25427},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25429},{"url":324,"details":25430,"fileName":330,"contentType":331},{"size":326,"image":25431},{"width":328,"height":329},{"sys":25433,"fields":25436},{"id":25434,"createdAt":25435},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":25437,"slug":25438,"articleIntro":25437,"category":25439},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[25440],{"metadata":25441,"sys":25444,"fields":25451},{"tags":25442,"concepts":25443},[],[],{"space":25445,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25447,"publishedVersion":279,"revision":59,"contentType":25449,"locale":27},{"sys":25446},{"type":12,"linkType":13,"id":14},{"sys":25448},{"id":20,"type":12,"linkType":21},{"sys":25450},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25452,"metaTitle":289,"metaDescription":290,"mainTitle":25453,"subtitle":309,"heroImage":25468,"ctaButton":332,"ctaLink":333},[288],{"data":25454,"content":25455,"nodeType":71},{},[25456,25462],{"data":25457,"content":25458,"nodeType":301},{},[25459],{"data":25460,"marks":25461,"value":300,"nodeType":79},{},[],{"data":25463,"content":25464,"nodeType":84},{},[25465],{"data":25466,"marks":25467,"value":308,"nodeType":79},{},[],{"metadata":25469,"sys":25472,"fields":25477},{"tags":25470,"concepts":25471},[],[],{"space":25473,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25475,"publishedVersion":59,"revision":22,"locale":27},{"sys":25474},{"type":12,"linkType":13,"id":14},{"sys":25476},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25478},{"url":324,"details":25479,"fileName":330,"contentType":331},{"size":326,"image":25480},{"width":328,"height":329},{"sys":25482,"fields":25485},{"id":25483,"createdAt":25484},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":25486,"slug":25487,"articleIntro":25486,"category":25488},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[25489],{"metadata":25490,"sys":25493,"fields":25500},{"tags":25491,"concepts":25492},[],[],{"space":25494,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25496,"publishedVersion":279,"revision":59,"contentType":25498,"locale":27},{"sys":25495},{"type":12,"linkType":13,"id":14},{"sys":25497},{"id":20,"type":12,"linkType":21},{"sys":25499},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25501,"metaTitle":289,"metaDescription":290,"mainTitle":25502,"subtitle":309,"heroImage":25517,"ctaButton":332,"ctaLink":333},[288],{"data":25503,"content":25504,"nodeType":71},{},[25505,25511],{"data":25506,"content":25507,"nodeType":301},{},[25508],{"data":25509,"marks":25510,"value":300,"nodeType":79},{},[],{"data":25512,"content":25513,"nodeType":84},{},[25514],{"data":25515,"marks":25516,"value":308,"nodeType":79},{},[],{"metadata":25518,"sys":25521,"fields":25526},{"tags":25519,"concepts":25520},[],[],{"space":25522,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25524,"publishedVersion":59,"revision":22,"locale":27},{"sys":25523},{"type":12,"linkType":13,"id":14},{"sys":25525},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25527},{"url":324,"details":25528,"fileName":330,"contentType":331},{"size":326,"image":25529},{"width":328,"height":329},{"sys":25531,"fields":25534},{"id":25532,"createdAt":25533},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":25535,"slug":25536,"articleIntro":25535,"category":25537},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[25538],{"metadata":25539,"sys":25542,"fields":25549},{"tags":25540,"concepts":25541},[],[],{"space":25543,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25545,"publishedVersion":279,"revision":59,"contentType":25547,"locale":27},{"sys":25544},{"type":12,"linkType":13,"id":14},{"sys":25546},{"id":20,"type":12,"linkType":21},{"sys":25548},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25550,"metaTitle":289,"metaDescription":290,"mainTitle":25551,"subtitle":309,"heroImage":25566,"ctaButton":332,"ctaLink":333},[288],{"data":25552,"content":25553,"nodeType":71},{},[25554,25560],{"data":25555,"content":25556,"nodeType":301},{},[25557],{"data":25558,"marks":25559,"value":300,"nodeType":79},{},[],{"data":25561,"content":25562,"nodeType":84},{},[25563],{"data":25564,"marks":25565,"value":308,"nodeType":79},{},[],{"metadata":25567,"sys":25570,"fields":25575},{"tags":25568,"concepts":25569},[],[],{"space":25571,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25573,"publishedVersion":59,"revision":22,"locale":27},{"sys":25572},{"type":12,"linkType":13,"id":14},{"sys":25574},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25576},{"url":324,"details":25577,"fileName":330,"contentType":331},{"size":326,"image":25578},{"width":328,"height":329},{"sys":25580,"fields":25583},{"id":25581,"createdAt":25582},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":25584,"slug":25585,"articleIntro":25584,"category":25586},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[25587],{"metadata":25588,"sys":25591,"fields":25598},{"tags":25589,"concepts":25590},[],[],{"space":25592,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25594,"publishedVersion":279,"revision":59,"contentType":25596,"locale":27},{"sys":25593},{"type":12,"linkType":13,"id":14},{"sys":25595},{"id":20,"type":12,"linkType":21},{"sys":25597},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25599,"metaTitle":289,"metaDescription":290,"mainTitle":25600,"subtitle":309,"heroImage":25615,"ctaButton":332,"ctaLink":333},[288],{"data":25601,"content":25602,"nodeType":71},{},[25603,25609],{"data":25604,"content":25605,"nodeType":301},{},[25606],{"data":25607,"marks":25608,"value":300,"nodeType":79},{},[],{"data":25610,"content":25611,"nodeType":84},{},[25612],{"data":25613,"marks":25614,"value":308,"nodeType":79},{},[],{"metadata":25616,"sys":25619,"fields":25624},{"tags":25617,"concepts":25618},[],[],{"space":25620,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25622,"publishedVersion":59,"revision":22,"locale":27},{"sys":25621},{"type":12,"linkType":13,"id":14},{"sys":25623},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25625},{"url":324,"details":25626,"fileName":330,"contentType":331},{"size":326,"image":25627},{"width":328,"height":329},{"sys":25629,"fields":25632},{"id":25630,"createdAt":25631},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":25633,"slug":25634,"articleIntro":25633,"category":25635},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[25636],{"metadata":25637,"sys":25640,"fields":25647},{"tags":25638,"concepts":25639},[],[],{"space":25641,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25643,"publishedVersion":279,"revision":59,"contentType":25645,"locale":27},{"sys":25642},{"type":12,"linkType":13,"id":14},{"sys":25644},{"id":20,"type":12,"linkType":21},{"sys":25646},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25648,"metaTitle":289,"metaDescription":290,"mainTitle":25649,"subtitle":309,"heroImage":25664,"ctaButton":332,"ctaLink":333},[288],{"data":25650,"content":25651,"nodeType":71},{},[25652,25658],{"data":25653,"content":25654,"nodeType":301},{},[25655],{"data":25656,"marks":25657,"value":300,"nodeType":79},{},[],{"data":25659,"content":25660,"nodeType":84},{},[25661],{"data":25662,"marks":25663,"value":308,"nodeType":79},{},[],{"metadata":25665,"sys":25668,"fields":25673},{"tags":25666,"concepts":25667},[],[],{"space":25669,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25671,"publishedVersion":59,"revision":22,"locale":27},{"sys":25670},{"type":12,"linkType":13,"id":14},{"sys":25672},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25674},{"url":324,"details":25675,"fileName":330,"contentType":331},{"size":326,"image":25676},{"width":328,"height":329},{"sys":25678,"fields":25681},{"id":25679,"createdAt":25680},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":25682,"slug":25683,"articleIntro":25682,"category":25684},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[25685],{"metadata":25686,"sys":25689,"fields":25696},{"tags":25687,"concepts":25688},[],[],{"space":25690,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25692,"publishedVersion":279,"revision":59,"contentType":25694,"locale":27},{"sys":25691},{"type":12,"linkType":13,"id":14},{"sys":25693},{"id":20,"type":12,"linkType":21},{"sys":25695},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25697,"metaTitle":289,"metaDescription":290,"mainTitle":25698,"subtitle":309,"heroImage":25713,"ctaButton":332,"ctaLink":333},[288],{"data":25699,"content":25700,"nodeType":71},{},[25701,25707],{"data":25702,"content":25703,"nodeType":301},{},[25704],{"data":25705,"marks":25706,"value":300,"nodeType":79},{},[],{"data":25708,"content":25709,"nodeType":84},{},[25710],{"data":25711,"marks":25712,"value":308,"nodeType":79},{},[],{"metadata":25714,"sys":25717,"fields":25722},{"tags":25715,"concepts":25716},[],[],{"space":25718,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25720,"publishedVersion":59,"revision":22,"locale":27},{"sys":25719},{"type":12,"linkType":13,"id":14},{"sys":25721},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25723},{"url":324,"details":25724,"fileName":330,"contentType":331},{"size":326,"image":25725},{"width":328,"height":329},{"sys":25727,"fields":25730},{"id":25728,"createdAt":25729},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":25731,"slug":25732,"articleIntro":25731,"category":25733},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[25734],{"metadata":25735,"sys":25738,"fields":25745},{"tags":25736,"concepts":25737},[],[],{"space":25739,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25741,"publishedVersion":279,"revision":59,"contentType":25743,"locale":27},{"sys":25740},{"type":12,"linkType":13,"id":14},{"sys":25742},{"id":20,"type":12,"linkType":21},{"sys":25744},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25746,"metaTitle":289,"metaDescription":290,"mainTitle":25747,"subtitle":309,"heroImage":25762,"ctaButton":332,"ctaLink":333},[288],{"data":25748,"content":25749,"nodeType":71},{},[25750,25756],{"data":25751,"content":25752,"nodeType":301},{},[25753],{"data":25754,"marks":25755,"value":300,"nodeType":79},{},[],{"data":25757,"content":25758,"nodeType":84},{},[25759],{"data":25760,"marks":25761,"value":308,"nodeType":79},{},[],{"metadata":25763,"sys":25766,"fields":25771},{"tags":25764,"concepts":25765},[],[],{"space":25767,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25769,"publishedVersion":59,"revision":22,"locale":27},{"sys":25768},{"type":12,"linkType":13,"id":14},{"sys":25770},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25772},{"url":324,"details":25773,"fileName":330,"contentType":331},{"size":326,"image":25774},{"width":328,"height":329},{"sys":25776,"fields":25779},{"id":25777,"createdAt":25778},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":25780,"slug":25781,"articleIntro":25780,"category":25782},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[25783],{"metadata":25784,"sys":25787,"fields":25794},{"tags":25785,"concepts":25786},[],[],{"space":25788,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25790,"publishedVersion":279,"revision":59,"contentType":25792,"locale":27},{"sys":25789},{"type":12,"linkType":13,"id":14},{"sys":25791},{"id":20,"type":12,"linkType":21},{"sys":25793},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25795,"metaTitle":289,"metaDescription":290,"mainTitle":25796,"subtitle":309,"heroImage":25811,"ctaButton":332,"ctaLink":333},[288],{"data":25797,"content":25798,"nodeType":71},{},[25799,25805],{"data":25800,"content":25801,"nodeType":301},{},[25802],{"data":25803,"marks":25804,"value":300,"nodeType":79},{},[],{"data":25806,"content":25807,"nodeType":84},{},[25808],{"data":25809,"marks":25810,"value":308,"nodeType":79},{},[],{"metadata":25812,"sys":25815,"fields":25820},{"tags":25813,"concepts":25814},[],[],{"space":25816,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25818,"publishedVersion":59,"revision":22,"locale":27},{"sys":25817},{"type":12,"linkType":13,"id":14},{"sys":25819},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25821},{"url":324,"details":25822,"fileName":330,"contentType":331},{"size":326,"image":25823},{"width":328,"height":329},{"sys":25825,"fields":25828},{"id":25826,"createdAt":25827},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":25829,"slug":25830,"articleIntro":25829,"category":25831},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[25832],{"metadata":25833,"sys":25836,"fields":25843},{"tags":25834,"concepts":25835},[],[],{"space":25837,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25839,"publishedVersion":279,"revision":59,"contentType":25841,"locale":27},{"sys":25838},{"type":12,"linkType":13,"id":14},{"sys":25840},{"id":20,"type":12,"linkType":21},{"sys":25842},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25844,"metaTitle":289,"metaDescription":290,"mainTitle":25845,"subtitle":309,"heroImage":25860,"ctaButton":332,"ctaLink":333},[288],{"data":25846,"content":25847,"nodeType":71},{},[25848,25854],{"data":25849,"content":25850,"nodeType":301},{},[25851],{"data":25852,"marks":25853,"value":300,"nodeType":79},{},[],{"data":25855,"content":25856,"nodeType":84},{},[25857],{"data":25858,"marks":25859,"value":308,"nodeType":79},{},[],{"metadata":25861,"sys":25864,"fields":25869},{"tags":25862,"concepts":25863},[],[],{"space":25865,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25867,"publishedVersion":59,"revision":22,"locale":27},{"sys":25866},{"type":12,"linkType":13,"id":14},{"sys":25868},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25870},{"url":324,"details":25871,"fileName":330,"contentType":331},{"size":326,"image":25872},{"width":328,"height":329},{"sys":25874,"fields":25877},{"id":25875,"createdAt":25876},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":25878,"slug":25879,"articleIntro":25878,"category":25880},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[25881],{"metadata":25882,"sys":25885,"fields":25892},{"tags":25883,"concepts":25884},[],[],{"space":25886,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25888,"publishedVersion":279,"revision":59,"contentType":25890,"locale":27},{"sys":25887},{"type":12,"linkType":13,"id":14},{"sys":25889},{"id":20,"type":12,"linkType":21},{"sys":25891},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25893,"metaTitle":289,"metaDescription":290,"mainTitle":25894,"subtitle":309,"heroImage":25909,"ctaButton":332,"ctaLink":333},[288],{"data":25895,"content":25896,"nodeType":71},{},[25897,25903],{"data":25898,"content":25899,"nodeType":301},{},[25900],{"data":25901,"marks":25902,"value":300,"nodeType":79},{},[],{"data":25904,"content":25905,"nodeType":84},{},[25906],{"data":25907,"marks":25908,"value":308,"nodeType":79},{},[],{"metadata":25910,"sys":25913,"fields":25918},{"tags":25911,"concepts":25912},[],[],{"space":25914,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25916,"publishedVersion":59,"revision":22,"locale":27},{"sys":25915},{"type":12,"linkType":13,"id":14},{"sys":25917},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25919},{"url":324,"details":25920,"fileName":330,"contentType":331},{"size":326,"image":25921},{"width":328,"height":329},{"sys":25923,"fields":25926},{"id":25924,"createdAt":25925},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":25927,"slug":25928,"articleIntro":25927,"category":25929},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[25930],{"metadata":25931,"sys":25934,"fields":25941},{"tags":25932,"concepts":25933},[],[],{"space":25935,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25937,"publishedVersion":279,"revision":59,"contentType":25939,"locale":27},{"sys":25936},{"type":12,"linkType":13,"id":14},{"sys":25938},{"id":20,"type":12,"linkType":21},{"sys":25940},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25942,"metaTitle":289,"metaDescription":290,"mainTitle":25943,"subtitle":309,"heroImage":25958,"ctaButton":332,"ctaLink":333},[288],{"data":25944,"content":25945,"nodeType":71},{},[25946,25952],{"data":25947,"content":25948,"nodeType":301},{},[25949],{"data":25950,"marks":25951,"value":300,"nodeType":79},{},[],{"data":25953,"content":25954,"nodeType":84},{},[25955],{"data":25956,"marks":25957,"value":308,"nodeType":79},{},[],{"metadata":25959,"sys":25962,"fields":25967},{"tags":25960,"concepts":25961},[],[],{"space":25963,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":25965,"publishedVersion":59,"revision":22,"locale":27},{"sys":25964},{"type":12,"linkType":13,"id":14},{"sys":25966},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":25968},{"url":324,"details":25969,"fileName":330,"contentType":331},{"size":326,"image":25970},{"width":328,"height":329},{"sys":25972,"fields":25975},{"id":25973,"createdAt":25974},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":25976,"slug":25977,"articleIntro":25976,"category":25978},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[25979],{"metadata":25980,"sys":25983,"fields":25990},{"tags":25981,"concepts":25982},[],[],{"space":25984,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":25986,"publishedVersion":279,"revision":59,"contentType":25988,"locale":27},{"sys":25985},{"type":12,"linkType":13,"id":14},{"sys":25987},{"id":20,"type":12,"linkType":21},{"sys":25989},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":25991,"metaTitle":289,"metaDescription":290,"mainTitle":25992,"subtitle":309,"heroImage":26007,"ctaButton":332,"ctaLink":333},[288],{"data":25993,"content":25994,"nodeType":71},{},[25995,26001],{"data":25996,"content":25997,"nodeType":301},{},[25998],{"data":25999,"marks":26000,"value":300,"nodeType":79},{},[],{"data":26002,"content":26003,"nodeType":84},{},[26004],{"data":26005,"marks":26006,"value":308,"nodeType":79},{},[],{"metadata":26008,"sys":26011,"fields":26016},{"tags":26009,"concepts":26010},[],[],{"space":26012,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26014,"publishedVersion":59,"revision":22,"locale":27},{"sys":26013},{"type":12,"linkType":13,"id":14},{"sys":26015},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26017},{"url":324,"details":26018,"fileName":330,"contentType":331},{"size":326,"image":26019},{"width":328,"height":329},{"sys":26021,"fields":26024},{"id":26022,"createdAt":26023},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":26025,"slug":26026,"articleIntro":-1,"category":26027},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[26028],{"metadata":26029,"sys":26032,"fields":26039},{"tags":26030,"concepts":26031},[],[],{"space":26033,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26035,"publishedVersion":279,"revision":59,"contentType":26037,"locale":27},{"sys":26034},{"type":12,"linkType":13,"id":14},{"sys":26036},{"id":20,"type":12,"linkType":21},{"sys":26038},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26040,"metaTitle":289,"metaDescription":290,"mainTitle":26041,"subtitle":309,"heroImage":26056,"ctaButton":332,"ctaLink":333},[288],{"data":26042,"content":26043,"nodeType":71},{},[26044,26050],{"data":26045,"content":26046,"nodeType":301},{},[26047],{"data":26048,"marks":26049,"value":300,"nodeType":79},{},[],{"data":26051,"content":26052,"nodeType":84},{},[26053],{"data":26054,"marks":26055,"value":308,"nodeType":79},{},[],{"metadata":26057,"sys":26060,"fields":26065},{"tags":26058,"concepts":26059},[],[],{"space":26061,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26063,"publishedVersion":59,"revision":22,"locale":27},{"sys":26062},{"type":12,"linkType":13,"id":14},{"sys":26064},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26066},{"url":324,"details":26067,"fileName":330,"contentType":331},{"size":326,"image":26068},{"width":328,"height":329},{"sys":26070,"fields":26073},{"id":26071,"createdAt":26072},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26074,"slug":26075,"articleIntro":-1,"category":26076},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26077],{"metadata":26078,"sys":26081,"fields":26088},{"tags":26079,"concepts":26080},[],[],{"space":26082,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26084,"publishedVersion":279,"revision":59,"contentType":26086,"locale":27},{"sys":26083},{"type":12,"linkType":13,"id":14},{"sys":26085},{"id":20,"type":12,"linkType":21},{"sys":26087},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26089,"metaTitle":289,"metaDescription":290,"mainTitle":26090,"subtitle":309,"heroImage":26105,"ctaButton":332,"ctaLink":333},[288],{"data":26091,"content":26092,"nodeType":71},{},[26093,26099],{"data":26094,"content":26095,"nodeType":301},{},[26096],{"data":26097,"marks":26098,"value":300,"nodeType":79},{},[],{"data":26100,"content":26101,"nodeType":84},{},[26102],{"data":26103,"marks":26104,"value":308,"nodeType":79},{},[],{"metadata":26106,"sys":26109,"fields":26114},{"tags":26107,"concepts":26108},[],[],{"space":26110,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26112,"publishedVersion":59,"revision":22,"locale":27},{"sys":26111},{"type":12,"linkType":13,"id":14},{"sys":26113},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26115},{"url":324,"details":26116,"fileName":330,"contentType":331},{"size":326,"image":26117},{"width":328,"height":329},{"sys":26119,"fields":26122},{"id":26120,"createdAt":26121},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":26123,"slug":26124,"articleIntro":26123,"category":26125},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[26126],{"metadata":26127,"sys":26130,"fields":26137},{"tags":26128,"concepts":26129},[],[],{"space":26131,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26133,"publishedVersion":279,"revision":59,"contentType":26135,"locale":27},{"sys":26132},{"type":12,"linkType":13,"id":14},{"sys":26134},{"id":20,"type":12,"linkType":21},{"sys":26136},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26138,"metaTitle":289,"metaDescription":290,"mainTitle":26139,"subtitle":309,"heroImage":26154,"ctaButton":332,"ctaLink":333},[288],{"data":26140,"content":26141,"nodeType":71},{},[26142,26148],{"data":26143,"content":26144,"nodeType":301},{},[26145],{"data":26146,"marks":26147,"value":300,"nodeType":79},{},[],{"data":26149,"content":26150,"nodeType":84},{},[26151],{"data":26152,"marks":26153,"value":308,"nodeType":79},{},[],{"metadata":26155,"sys":26158,"fields":26163},{"tags":26156,"concepts":26157},[],[],{"space":26159,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26161,"publishedVersion":59,"revision":22,"locale":27},{"sys":26160},{"type":12,"linkType":13,"id":14},{"sys":26162},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26164},{"url":324,"details":26165,"fileName":330,"contentType":331},{"size":326,"image":26166},{"width":328,"height":329},{"sys":26168,"fields":26171},{"id":26169,"createdAt":26170},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":26172,"slug":26173,"articleIntro":26172,"category":26174},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[26175],{"metadata":26176,"sys":26179,"fields":26186},{"tags":26177,"concepts":26178},[],[],{"space":26180,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26182,"publishedVersion":279,"revision":59,"contentType":26184,"locale":27},{"sys":26181},{"type":12,"linkType":13,"id":14},{"sys":26183},{"id":20,"type":12,"linkType":21},{"sys":26185},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26187,"metaTitle":289,"metaDescription":290,"mainTitle":26188,"subtitle":309,"heroImage":26203,"ctaButton":332,"ctaLink":333},[288],{"data":26189,"content":26190,"nodeType":71},{},[26191,26197],{"data":26192,"content":26193,"nodeType":301},{},[26194],{"data":26195,"marks":26196,"value":300,"nodeType":79},{},[],{"data":26198,"content":26199,"nodeType":84},{},[26200],{"data":26201,"marks":26202,"value":308,"nodeType":79},{},[],{"metadata":26204,"sys":26207,"fields":26212},{"tags":26205,"concepts":26206},[],[],{"space":26208,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26210,"publishedVersion":59,"revision":22,"locale":27},{"sys":26209},{"type":12,"linkType":13,"id":14},{"sys":26211},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26213},{"url":324,"details":26214,"fileName":330,"contentType":331},{"size":326,"image":26215},{"width":328,"height":329},{"sys":26217,"fields":26220},{"id":26218,"createdAt":26219},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":26221,"slug":26222,"articleIntro":26221,"category":26223},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[26224],{"metadata":26225,"sys":26228,"fields":26235},{"tags":26226,"concepts":26227},[],[],{"space":26229,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26231,"publishedVersion":279,"revision":59,"contentType":26233,"locale":27},{"sys":26230},{"type":12,"linkType":13,"id":14},{"sys":26232},{"id":20,"type":12,"linkType":21},{"sys":26234},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26236,"metaTitle":289,"metaDescription":290,"mainTitle":26237,"subtitle":309,"heroImage":26252,"ctaButton":332,"ctaLink":333},[288],{"data":26238,"content":26239,"nodeType":71},{},[26240,26246],{"data":26241,"content":26242,"nodeType":301},{},[26243],{"data":26244,"marks":26245,"value":300,"nodeType":79},{},[],{"data":26247,"content":26248,"nodeType":84},{},[26249],{"data":26250,"marks":26251,"value":308,"nodeType":79},{},[],{"metadata":26253,"sys":26256,"fields":26261},{"tags":26254,"concepts":26255},[],[],{"space":26257,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26259,"publishedVersion":59,"revision":22,"locale":27},{"sys":26258},{"type":12,"linkType":13,"id":14},{"sys":26260},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26262},{"url":324,"details":26263,"fileName":330,"contentType":331},{"size":326,"image":26264},{"width":328,"height":329},{"sys":26266,"fields":26269},{"id":26267,"createdAt":26268},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":26270,"slug":26271,"articleIntro":26270,"category":26272},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[26273],{"metadata":26274,"sys":26277,"fields":26284},{"tags":26275,"concepts":26276},[],[],{"space":26278,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26280,"publishedVersion":279,"revision":59,"contentType":26282,"locale":27},{"sys":26279},{"type":12,"linkType":13,"id":14},{"sys":26281},{"id":20,"type":12,"linkType":21},{"sys":26283},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26285,"metaTitle":289,"metaDescription":290,"mainTitle":26286,"subtitle":309,"heroImage":26301,"ctaButton":332,"ctaLink":333},[288],{"data":26287,"content":26288,"nodeType":71},{},[26289,26295],{"data":26290,"content":26291,"nodeType":301},{},[26292],{"data":26293,"marks":26294,"value":300,"nodeType":79},{},[],{"data":26296,"content":26297,"nodeType":84},{},[26298],{"data":26299,"marks":26300,"value":308,"nodeType":79},{},[],{"metadata":26302,"sys":26305,"fields":26310},{"tags":26303,"concepts":26304},[],[],{"space":26306,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26308,"publishedVersion":59,"revision":22,"locale":27},{"sys":26307},{"type":12,"linkType":13,"id":14},{"sys":26309},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26311},{"url":324,"details":26312,"fileName":330,"contentType":331},{"size":326,"image":26313},{"width":328,"height":329},{"sys":26315,"fields":26318},{"id":26316,"createdAt":26317},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":26319,"slug":26320,"articleIntro":26319,"category":26321},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[26322],{"metadata":26323,"sys":26326,"fields":26333},{"tags":26324,"concepts":26325},[],[],{"space":26327,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26329,"publishedVersion":279,"revision":59,"contentType":26331,"locale":27},{"sys":26328},{"type":12,"linkType":13,"id":14},{"sys":26330},{"id":20,"type":12,"linkType":21},{"sys":26332},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26334,"metaTitle":289,"metaDescription":290,"mainTitle":26335,"subtitle":309,"heroImage":26350,"ctaButton":332,"ctaLink":333},[288],{"data":26336,"content":26337,"nodeType":71},{},[26338,26344],{"data":26339,"content":26340,"nodeType":301},{},[26341],{"data":26342,"marks":26343,"value":300,"nodeType":79},{},[],{"data":26345,"content":26346,"nodeType":84},{},[26347],{"data":26348,"marks":26349,"value":308,"nodeType":79},{},[],{"metadata":26351,"sys":26354,"fields":26359},{"tags":26352,"concepts":26353},[],[],{"space":26355,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26357,"publishedVersion":59,"revision":22,"locale":27},{"sys":26356},{"type":12,"linkType":13,"id":14},{"sys":26358},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26360},{"url":324,"details":26361,"fileName":330,"contentType":331},{"size":326,"image":26362},{"width":328,"height":329},{"sys":26364,"fields":26367},{"id":26365,"createdAt":26366},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":26368,"slug":26369,"articleIntro":-1,"category":26370},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[26371],{"metadata":26372,"sys":26375,"fields":26382},{"tags":26373,"concepts":26374},[],[],{"space":26376,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26378,"publishedVersion":279,"revision":59,"contentType":26380,"locale":27},{"sys":26377},{"type":12,"linkType":13,"id":14},{"sys":26379},{"id":20,"type":12,"linkType":21},{"sys":26381},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26383,"metaTitle":289,"metaDescription":290,"mainTitle":26384,"subtitle":309,"heroImage":26399,"ctaButton":332,"ctaLink":333},[288],{"data":26385,"content":26386,"nodeType":71},{},[26387,26393],{"data":26388,"content":26389,"nodeType":301},{},[26390],{"data":26391,"marks":26392,"value":300,"nodeType":79},{},[],{"data":26394,"content":26395,"nodeType":84},{},[26396],{"data":26397,"marks":26398,"value":308,"nodeType":79},{},[],{"metadata":26400,"sys":26403,"fields":26408},{"tags":26401,"concepts":26402},[],[],{"space":26404,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26406,"publishedVersion":59,"revision":22,"locale":27},{"sys":26405},{"type":12,"linkType":13,"id":14},{"sys":26407},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26409},{"url":324,"details":26410,"fileName":330,"contentType":331},{"size":326,"image":26411},{"width":328,"height":329},{"sys":26413,"fields":26416},{"id":26414,"createdAt":26415},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":26417,"slug":26418,"articleIntro":26417,"category":26419},"Compte 4458 - Taxe sur le chiffre d'affaires à régulariser par l'entreprise","compte-4458-taxe-sur-le-chiffre-d-affaires-a-regulatise-par-l-entreprise",[26420],{"metadata":26421,"sys":26424,"fields":26431},{"tags":26422,"concepts":26423},[],[],{"space":26425,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26427,"publishedVersion":279,"revision":59,"contentType":26429,"locale":27},{"sys":26426},{"type":12,"linkType":13,"id":14},{"sys":26428},{"id":20,"type":12,"linkType":21},{"sys":26430},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26432,"metaTitle":289,"metaDescription":290,"mainTitle":26433,"subtitle":309,"heroImage":26448,"ctaButton":332,"ctaLink":333},[288],{"data":26434,"content":26435,"nodeType":71},{},[26436,26442],{"data":26437,"content":26438,"nodeType":301},{},[26439],{"data":26440,"marks":26441,"value":300,"nodeType":79},{},[],{"data":26443,"content":26444,"nodeType":84},{},[26445],{"data":26446,"marks":26447,"value":308,"nodeType":79},{},[],{"metadata":26449,"sys":26452,"fields":26457},{"tags":26450,"concepts":26451},[],[],{"space":26453,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26455,"publishedVersion":59,"revision":22,"locale":27},{"sys":26454},{"type":12,"linkType":13,"id":14},{"sys":26456},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26458},{"url":324,"details":26459,"fileName":330,"contentType":331},{"size":326,"image":26460},{"width":328,"height":329},{"sys":26462,"fields":26465},{"id":26463,"createdAt":26464},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":26466,"slug":26467,"articleIntro":26466,"category":26468},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[26469],{"metadata":26470,"sys":26473,"fields":26480},{"tags":26471,"concepts":26472},[],[],{"space":26474,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26476,"publishedVersion":279,"revision":59,"contentType":26478,"locale":27},{"sys":26475},{"type":12,"linkType":13,"id":14},{"sys":26477},{"id":20,"type":12,"linkType":21},{"sys":26479},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26481,"metaTitle":289,"metaDescription":290,"mainTitle":26482,"subtitle":309,"heroImage":26497,"ctaButton":332,"ctaLink":333},[288],{"data":26483,"content":26484,"nodeType":71},{},[26485,26491],{"data":26486,"content":26487,"nodeType":301},{},[26488],{"data":26489,"marks":26490,"value":300,"nodeType":79},{},[],{"data":26492,"content":26493,"nodeType":84},{},[26494],{"data":26495,"marks":26496,"value":308,"nodeType":79},{},[],{"metadata":26498,"sys":26501,"fields":26506},{"tags":26499,"concepts":26500},[],[],{"space":26502,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26504,"publishedVersion":59,"revision":22,"locale":27},{"sys":26503},{"type":12,"linkType":13,"id":14},{"sys":26505},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26507},{"url":324,"details":26508,"fileName":330,"contentType":331},{"size":326,"image":26509},{"width":328,"height":329},{"sys":26511,"fields":26514},{"id":26512,"createdAt":26513},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":26515,"slug":26516,"articleIntro":-1,"category":26517},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[26518],{"metadata":26519,"sys":26522,"fields":26529},{"tags":26520,"concepts":26521},[],[],{"space":26523,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26525,"publishedVersion":279,"revision":59,"contentType":26527,"locale":27},{"sys":26524},{"type":12,"linkType":13,"id":14},{"sys":26526},{"id":20,"type":12,"linkType":21},{"sys":26528},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26530,"metaTitle":289,"metaDescription":290,"mainTitle":26531,"subtitle":309,"heroImage":26546,"ctaButton":332,"ctaLink":333},[288],{"data":26532,"content":26533,"nodeType":71},{},[26534,26540],{"data":26535,"content":26536,"nodeType":301},{},[26537],{"data":26538,"marks":26539,"value":300,"nodeType":79},{},[],{"data":26541,"content":26542,"nodeType":84},{},[26543],{"data":26544,"marks":26545,"value":308,"nodeType":79},{},[],{"metadata":26547,"sys":26550,"fields":26555},{"tags":26548,"concepts":26549},[],[],{"space":26551,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26553,"publishedVersion":59,"revision":22,"locale":27},{"sys":26552},{"type":12,"linkType":13,"id":14},{"sys":26554},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26556},{"url":324,"details":26557,"fileName":330,"contentType":331},{"size":326,"image":26558},{"width":328,"height":329},{"sys":26560,"fields":26563},{"id":26561,"createdAt":26562},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":26564,"slug":26565,"articleIntro":26564,"category":26566},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[26567],{"metadata":26568,"sys":26571,"fields":26578},{"tags":26569,"concepts":26570},[],[],{"space":26572,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26574,"publishedVersion":279,"revision":59,"contentType":26576,"locale":27},{"sys":26573},{"type":12,"linkType":13,"id":14},{"sys":26575},{"id":20,"type":12,"linkType":21},{"sys":26577},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26579,"metaTitle":289,"metaDescription":290,"mainTitle":26580,"subtitle":309,"heroImage":26595,"ctaButton":332,"ctaLink":333},[288],{"data":26581,"content":26582,"nodeType":71},{},[26583,26589],{"data":26584,"content":26585,"nodeType":301},{},[26586],{"data":26587,"marks":26588,"value":300,"nodeType":79},{},[],{"data":26590,"content":26591,"nodeType":84},{},[26592],{"data":26593,"marks":26594,"value":308,"nodeType":79},{},[],{"metadata":26596,"sys":26599,"fields":26604},{"tags":26597,"concepts":26598},[],[],{"space":26600,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26602,"publishedVersion":59,"revision":22,"locale":27},{"sys":26601},{"type":12,"linkType":13,"id":14},{"sys":26603},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26605},{"url":324,"details":26606,"fileName":330,"contentType":331},{"size":326,"image":26607},{"width":328,"height":329},{"sys":26609,"fields":26612},{"id":26610,"createdAt":26611},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":26613,"slug":26614,"articleIntro":-1,"category":26615},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[26616],{"metadata":26617,"sys":26620,"fields":26627},{"tags":26618,"concepts":26619},[],[],{"space":26621,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26623,"publishedVersion":279,"revision":59,"contentType":26625,"locale":27},{"sys":26622},{"type":12,"linkType":13,"id":14},{"sys":26624},{"id":20,"type":12,"linkType":21},{"sys":26626},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26628,"metaTitle":289,"metaDescription":290,"mainTitle":26629,"subtitle":309,"heroImage":26644,"ctaButton":332,"ctaLink":333},[288],{"data":26630,"content":26631,"nodeType":71},{},[26632,26638],{"data":26633,"content":26634,"nodeType":301},{},[26635],{"data":26636,"marks":26637,"value":300,"nodeType":79},{},[],{"data":26639,"content":26640,"nodeType":84},{},[26641],{"data":26642,"marks":26643,"value":308,"nodeType":79},{},[],{"metadata":26645,"sys":26648,"fields":26653},{"tags":26646,"concepts":26647},[],[],{"space":26649,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26651,"publishedVersion":59,"revision":22,"locale":27},{"sys":26650},{"type":12,"linkType":13,"id":14},{"sys":26652},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26654},{"url":324,"details":26655,"fileName":330,"contentType":331},{"size":326,"image":26656},{"width":328,"height":329},{"sys":26658,"fields":26661},{"id":26659,"createdAt":26660},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":26662,"slug":26663,"articleIntro":26664,"category":26665},"Compte comptable abonnement : comment comptabiliser les abonnements ?","compte-comptable-abonnement-comment-comptabiliser-les-abonnements-en","Gérer les abonnements en comptabilité peut vite devenir un casse-tête. Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? Ce guide vous accompagne pas à pas pour comprendre et maîtriser l'utilisation des comptes 4886 et 4887, avec des exemples concrets, des cas particuliers, un tableau récapitulatif et un schéma facilitant la visualisation de l'ensemble du processus.",[26666],{"metadata":26667,"sys":26670,"fields":26677},{"tags":26668,"concepts":26669},[],[],{"space":26671,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26673,"publishedVersion":279,"revision":59,"contentType":26675,"locale":27},{"sys":26672},{"type":12,"linkType":13,"id":14},{"sys":26674},{"id":20,"type":12,"linkType":21},{"sys":26676},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26678,"metaTitle":289,"metaDescription":290,"mainTitle":26679,"subtitle":309,"heroImage":26694,"ctaButton":332,"ctaLink":333},[288],{"data":26680,"content":26681,"nodeType":71},{},[26682,26688],{"data":26683,"content":26684,"nodeType":301},{},[26685],{"data":26686,"marks":26687,"value":300,"nodeType":79},{},[],{"data":26689,"content":26690,"nodeType":84},{},[26691],{"data":26692,"marks":26693,"value":308,"nodeType":79},{},[],{"metadata":26695,"sys":26698,"fields":26703},{"tags":26696,"concepts":26697},[],[],{"space":26699,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26701,"publishedVersion":59,"revision":22,"locale":27},{"sys":26700},{"type":12,"linkType":13,"id":14},{"sys":26702},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26704},{"url":324,"details":26705,"fileName":330,"contentType":331},{"size":326,"image":26706},{"width":328,"height":329},{"sys":26708,"fields":26711},{"id":26709,"createdAt":26710},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26712,"slug":26713,"articleIntro":26712,"category":26714},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26715],{"metadata":26716,"sys":26719,"fields":26726},{"tags":26717,"concepts":26718},[],[],{"space":26720,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26722,"publishedVersion":279,"revision":59,"contentType":26724,"locale":27},{"sys":26721},{"type":12,"linkType":13,"id":14},{"sys":26723},{"id":20,"type":12,"linkType":21},{"sys":26725},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26727,"metaTitle":289,"metaDescription":290,"mainTitle":26728,"subtitle":309,"heroImage":26743,"ctaButton":332,"ctaLink":333},[288],{"data":26729,"content":26730,"nodeType":71},{},[26731,26737],{"data":26732,"content":26733,"nodeType":301},{},[26734],{"data":26735,"marks":26736,"value":300,"nodeType":79},{},[],{"data":26738,"content":26739,"nodeType":84},{},[26740],{"data":26741,"marks":26742,"value":308,"nodeType":79},{},[],{"metadata":26744,"sys":26747,"fields":26752},{"tags":26745,"concepts":26746},[],[],{"space":26748,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26750,"publishedVersion":59,"revision":22,"locale":27},{"sys":26749},{"type":12,"linkType":13,"id":14},{"sys":26751},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26753},{"url":324,"details":26754,"fileName":330,"contentType":331},{"size":326,"image":26755},{"width":328,"height":329},{"sys":26757,"fields":26760},{"id":26758,"createdAt":26759},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":26761,"slug":26762,"articleIntro":-1,"category":26763},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[26764],{"metadata":26765,"sys":26768,"fields":26775},{"tags":26766,"concepts":26767},[],[],{"space":26769,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26771,"publishedVersion":279,"revision":59,"contentType":26773,"locale":27},{"sys":26770},{"type":12,"linkType":13,"id":14},{"sys":26772},{"id":20,"type":12,"linkType":21},{"sys":26774},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26776,"metaTitle":289,"metaDescription":290,"mainTitle":26777,"subtitle":309,"heroImage":26792,"ctaButton":332,"ctaLink":333},[288],{"data":26778,"content":26779,"nodeType":71},{},[26780,26786],{"data":26781,"content":26782,"nodeType":301},{},[26783],{"data":26784,"marks":26785,"value":300,"nodeType":79},{},[],{"data":26787,"content":26788,"nodeType":84},{},[26789],{"data":26790,"marks":26791,"value":308,"nodeType":79},{},[],{"metadata":26793,"sys":26796,"fields":26801},{"tags":26794,"concepts":26795},[],[],{"space":26797,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26799,"publishedVersion":59,"revision":22,"locale":27},{"sys":26798},{"type":12,"linkType":13,"id":14},{"sys":26800},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26802},{"url":324,"details":26803,"fileName":330,"contentType":331},{"size":326,"image":26804},{"width":328,"height":329},{"sys":26806,"fields":26809},{"id":26807,"createdAt":26808},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26810,"slug":26811,"articleIntro":26810,"category":26812},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26813],{"metadata":26814,"sys":26817,"fields":26824},{"tags":26815,"concepts":26816},[],[],{"space":26818,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26820,"publishedVersion":279,"revision":59,"contentType":26822,"locale":27},{"sys":26819},{"type":12,"linkType":13,"id":14},{"sys":26821},{"id":20,"type":12,"linkType":21},{"sys":26823},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26825,"metaTitle":289,"metaDescription":290,"mainTitle":26826,"subtitle":309,"heroImage":26841,"ctaButton":332,"ctaLink":333},[288],{"data":26827,"content":26828,"nodeType":71},{},[26829,26835],{"data":26830,"content":26831,"nodeType":301},{},[26832],{"data":26833,"marks":26834,"value":300,"nodeType":79},{},[],{"data":26836,"content":26837,"nodeType":84},{},[26838],{"data":26839,"marks":26840,"value":308,"nodeType":79},{},[],{"metadata":26842,"sys":26845,"fields":26850},{"tags":26843,"concepts":26844},[],[],{"space":26846,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26848,"publishedVersion":59,"revision":22,"locale":27},{"sys":26847},{"type":12,"linkType":13,"id":14},{"sys":26849},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26851},{"url":324,"details":26852,"fileName":330,"contentType":331},{"size":326,"image":26853},{"width":328,"height":329},{"sys":26855,"fields":26858},{"id":26856,"createdAt":26857},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":26859,"slug":26860,"articleIntro":26859,"category":26861},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[26862],{"metadata":26863,"sys":26866,"fields":26873},{"tags":26864,"concepts":26865},[],[],{"space":26867,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26869,"publishedVersion":279,"revision":59,"contentType":26871,"locale":27},{"sys":26868},{"type":12,"linkType":13,"id":14},{"sys":26870},{"id":20,"type":12,"linkType":21},{"sys":26872},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26874,"metaTitle":289,"metaDescription":290,"mainTitle":26875,"subtitle":309,"heroImage":26890,"ctaButton":332,"ctaLink":333},[288],{"data":26876,"content":26877,"nodeType":71},{},[26878,26884],{"data":26879,"content":26880,"nodeType":301},{},[26881],{"data":26882,"marks":26883,"value":300,"nodeType":79},{},[],{"data":26885,"content":26886,"nodeType":84},{},[26887],{"data":26888,"marks":26889,"value":308,"nodeType":79},{},[],{"metadata":26891,"sys":26894,"fields":26899},{"tags":26892,"concepts":26893},[],[],{"space":26895,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26897,"publishedVersion":59,"revision":22,"locale":27},{"sys":26896},{"type":12,"linkType":13,"id":14},{"sys":26898},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26900},{"url":324,"details":26901,"fileName":330,"contentType":331},{"size":326,"image":26902},{"width":328,"height":329},{"sys":26904,"fields":26907},{"id":26905,"createdAt":26906},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":26908,"slug":26909,"articleIntro":26908,"category":26910},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[26911],{"metadata":26912,"sys":26915,"fields":26922},{"tags":26913,"concepts":26914},[],[],{"space":26916,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26918,"publishedVersion":279,"revision":59,"contentType":26920,"locale":27},{"sys":26917},{"type":12,"linkType":13,"id":14},{"sys":26919},{"id":20,"type":12,"linkType":21},{"sys":26921},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26923,"metaTitle":289,"metaDescription":290,"mainTitle":26924,"subtitle":309,"heroImage":26939,"ctaButton":332,"ctaLink":333},[288],{"data":26925,"content":26926,"nodeType":71},{},[26927,26933],{"data":26928,"content":26929,"nodeType":301},{},[26930],{"data":26931,"marks":26932,"value":300,"nodeType":79},{},[],{"data":26934,"content":26935,"nodeType":84},{},[26936],{"data":26937,"marks":26938,"value":308,"nodeType":79},{},[],{"metadata":26940,"sys":26943,"fields":26948},{"tags":26941,"concepts":26942},[],[],{"space":26944,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26946,"publishedVersion":59,"revision":22,"locale":27},{"sys":26945},{"type":12,"linkType":13,"id":14},{"sys":26947},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26949},{"url":324,"details":26950,"fileName":330,"contentType":331},{"size":326,"image":26951},{"width":328,"height":329},{"sys":26953,"fields":26956},{"id":26954,"createdAt":26955},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":26957,"slug":26958,"articleIntro":-1,"category":26959},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[26960],{"metadata":26961,"sys":26964,"fields":26971},{"tags":26962,"concepts":26963},[],[],{"space":26965,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":26967,"publishedVersion":279,"revision":59,"contentType":26969,"locale":27},{"sys":26966},{"type":12,"linkType":13,"id":14},{"sys":26968},{"id":20,"type":12,"linkType":21},{"sys":26970},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":26972,"metaTitle":289,"metaDescription":290,"mainTitle":26973,"subtitle":309,"heroImage":26988,"ctaButton":332,"ctaLink":333},[288],{"data":26974,"content":26975,"nodeType":71},{},[26976,26982],{"data":26977,"content":26978,"nodeType":301},{},[26979],{"data":26980,"marks":26981,"value":300,"nodeType":79},{},[],{"data":26983,"content":26984,"nodeType":84},{},[26985],{"data":26986,"marks":26987,"value":308,"nodeType":79},{},[],{"metadata":26989,"sys":26992,"fields":26997},{"tags":26990,"concepts":26991},[],[],{"space":26993,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":26995,"publishedVersion":59,"revision":22,"locale":27},{"sys":26994},{"type":12,"linkType":13,"id":14},{"sys":26996},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":26998},{"url":324,"details":26999,"fileName":330,"contentType":331},{"size":326,"image":27000},{"width":328,"height":329},{"sys":27002,"fields":27005},{"id":27003,"createdAt":27004},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":27006,"slug":27007,"articleIntro":27006,"category":27008},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[27009],{"metadata":27010,"sys":27013,"fields":27020},{"tags":27011,"concepts":27012},[],[],{"space":27014,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27016,"publishedVersion":279,"revision":59,"contentType":27018,"locale":27},{"sys":27015},{"type":12,"linkType":13,"id":14},{"sys":27017},{"id":20,"type":12,"linkType":21},{"sys":27019},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27021,"metaTitle":289,"metaDescription":290,"mainTitle":27022,"subtitle":309,"heroImage":27037,"ctaButton":332,"ctaLink":333},[288],{"data":27023,"content":27024,"nodeType":71},{},[27025,27031],{"data":27026,"content":27027,"nodeType":301},{},[27028],{"data":27029,"marks":27030,"value":300,"nodeType":79},{},[],{"data":27032,"content":27033,"nodeType":84},{},[27034],{"data":27035,"marks":27036,"value":308,"nodeType":79},{},[],{"metadata":27038,"sys":27041,"fields":27046},{"tags":27039,"concepts":27040},[],[],{"space":27042,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27044,"publishedVersion":59,"revision":22,"locale":27},{"sys":27043},{"type":12,"linkType":13,"id":14},{"sys":27045},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27047},{"url":324,"details":27048,"fileName":330,"contentType":331},{"size":326,"image":27049},{"width":328,"height":329},{"sys":27051,"fields":27054},{"id":27052,"createdAt":27053},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":27055,"slug":27056,"articleIntro":27055,"category":27057},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[27058],{"metadata":27059,"sys":27062,"fields":27069},{"tags":27060,"concepts":27061},[],[],{"space":27063,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27065,"publishedVersion":279,"revision":59,"contentType":27067,"locale":27},{"sys":27064},{"type":12,"linkType":13,"id":14},{"sys":27066},{"id":20,"type":12,"linkType":21},{"sys":27068},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27070,"metaTitle":289,"metaDescription":290,"mainTitle":27071,"subtitle":309,"heroImage":27086,"ctaButton":332,"ctaLink":333},[288],{"data":27072,"content":27073,"nodeType":71},{},[27074,27080],{"data":27075,"content":27076,"nodeType":301},{},[27077],{"data":27078,"marks":27079,"value":300,"nodeType":79},{},[],{"data":27081,"content":27082,"nodeType":84},{},[27083],{"data":27084,"marks":27085,"value":308,"nodeType":79},{},[],{"metadata":27087,"sys":27090,"fields":27095},{"tags":27088,"concepts":27089},[],[],{"space":27091,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27093,"publishedVersion":59,"revision":22,"locale":27},{"sys":27092},{"type":12,"linkType":13,"id":14},{"sys":27094},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27096},{"url":324,"details":27097,"fileName":330,"contentType":331},{"size":326,"image":27098},{"width":328,"height":329},{"sys":27100,"fields":27103},{"id":27101,"createdAt":27102},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":27104,"slug":27105,"articleIntro":27104,"category":27106},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[27107],{"metadata":27108,"sys":27111,"fields":27118},{"tags":27109,"concepts":27110},[],[],{"space":27112,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27114,"publishedVersion":279,"revision":59,"contentType":27116,"locale":27},{"sys":27113},{"type":12,"linkType":13,"id":14},{"sys":27115},{"id":20,"type":12,"linkType":21},{"sys":27117},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27119,"metaTitle":289,"metaDescription":290,"mainTitle":27120,"subtitle":309,"heroImage":27135,"ctaButton":332,"ctaLink":333},[288],{"data":27121,"content":27122,"nodeType":71},{},[27123,27129],{"data":27124,"content":27125,"nodeType":301},{},[27126],{"data":27127,"marks":27128,"value":300,"nodeType":79},{},[],{"data":27130,"content":27131,"nodeType":84},{},[27132],{"data":27133,"marks":27134,"value":308,"nodeType":79},{},[],{"metadata":27136,"sys":27139,"fields":27144},{"tags":27137,"concepts":27138},[],[],{"space":27140,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27142,"publishedVersion":59,"revision":22,"locale":27},{"sys":27141},{"type":12,"linkType":13,"id":14},{"sys":27143},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27145},{"url":324,"details":27146,"fileName":330,"contentType":331},{"size":326,"image":27147},{"width":328,"height":329},{"sys":27149,"fields":27152},{"id":27150,"createdAt":27151},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":27153,"slug":27154,"articleIntro":-1,"category":27155},"Le compte 70 enregistre toutes les ventes de biens et services de l’entreprise, constituant la base du chiffre d’affaires et du résultat fiscal soumis à la TVA.","compte-70-ventes-de-produits-fabriques-prestations-de-services-et-marchandises",[27156],{"metadata":27157,"sys":27160,"fields":27167},{"tags":27158,"concepts":27159},[],[],{"space":27161,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27163,"publishedVersion":279,"revision":59,"contentType":27165,"locale":27},{"sys":27162},{"type":12,"linkType":13,"id":14},{"sys":27164},{"id":20,"type":12,"linkType":21},{"sys":27166},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27168,"metaTitle":289,"metaDescription":290,"mainTitle":27169,"subtitle":309,"heroImage":27184,"ctaButton":332,"ctaLink":333},[288],{"data":27170,"content":27171,"nodeType":71},{},[27172,27178],{"data":27173,"content":27174,"nodeType":301},{},[27175],{"data":27176,"marks":27177,"value":300,"nodeType":79},{},[],{"data":27179,"content":27180,"nodeType":84},{},[27181],{"data":27182,"marks":27183,"value":308,"nodeType":79},{},[],{"metadata":27185,"sys":27188,"fields":27193},{"tags":27186,"concepts":27187},[],[],{"space":27189,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27191,"publishedVersion":59,"revision":22,"locale":27},{"sys":27190},{"type":12,"linkType":13,"id":14},{"sys":27192},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27194},{"url":324,"details":27195,"fileName":330,"contentType":331},{"size":326,"image":27196},{"width":328,"height":329},{"sys":27198,"fields":27201},{"id":27199,"createdAt":27200},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":27202,"slug":27203,"articleIntro":27202,"category":27204},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[27205],{"metadata":27206,"sys":27209,"fields":27216},{"tags":27207,"concepts":27208},[],[],{"space":27210,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27212,"publishedVersion":279,"revision":59,"contentType":27214,"locale":27},{"sys":27211},{"type":12,"linkType":13,"id":14},{"sys":27213},{"id":20,"type":12,"linkType":21},{"sys":27215},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27217,"metaTitle":289,"metaDescription":290,"mainTitle":27218,"subtitle":309,"heroImage":27233,"ctaButton":332,"ctaLink":333},[288],{"data":27219,"content":27220,"nodeType":71},{},[27221,27227],{"data":27222,"content":27223,"nodeType":301},{},[27224],{"data":27225,"marks":27226,"value":300,"nodeType":79},{},[],{"data":27228,"content":27229,"nodeType":84},{},[27230],{"data":27231,"marks":27232,"value":308,"nodeType":79},{},[],{"metadata":27234,"sys":27237,"fields":27242},{"tags":27235,"concepts":27236},[],[],{"space":27238,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27240,"publishedVersion":59,"revision":22,"locale":27},{"sys":27239},{"type":12,"linkType":13,"id":14},{"sys":27241},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27243},{"url":324,"details":27244,"fileName":330,"contentType":331},{"size":326,"image":27245},{"width":328,"height":329},{"sys":27247,"fields":27250},{"id":27248,"createdAt":27249},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":27251,"slug":27252,"articleIntro":-1,"category":27253},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[27254],{"metadata":27255,"sys":27258,"fields":27265},{"tags":27256,"concepts":27257},[],[],{"space":27259,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27261,"publishedVersion":279,"revision":59,"contentType":27263,"locale":27},{"sys":27260},{"type":12,"linkType":13,"id":14},{"sys":27262},{"id":20,"type":12,"linkType":21},{"sys":27264},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27266,"metaTitle":289,"metaDescription":290,"mainTitle":27267,"subtitle":309,"heroImage":27282,"ctaButton":332,"ctaLink":333},[288],{"data":27268,"content":27269,"nodeType":71},{},[27270,27276],{"data":27271,"content":27272,"nodeType":301},{},[27273],{"data":27274,"marks":27275,"value":300,"nodeType":79},{},[],{"data":27277,"content":27278,"nodeType":84},{},[27279],{"data":27280,"marks":27281,"value":308,"nodeType":79},{},[],{"metadata":27283,"sys":27286,"fields":27291},{"tags":27284,"concepts":27285},[],[],{"space":27287,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27289,"publishedVersion":59,"revision":22,"locale":27},{"sys":27288},{"type":12,"linkType":13,"id":14},{"sys":27290},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27292},{"url":324,"details":27293,"fileName":330,"contentType":331},{"size":326,"image":27294},{"width":328,"height":329},{"sys":27296,"fields":27299},{"id":27297,"createdAt":27298},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":27300,"slug":27301,"articleIntro":27300,"category":27302},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[27303],{"metadata":27304,"sys":27307,"fields":27314},{"tags":27305,"concepts":27306},[],[],{"space":27308,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27310,"publishedVersion":279,"revision":59,"contentType":27312,"locale":27},{"sys":27309},{"type":12,"linkType":13,"id":14},{"sys":27311},{"id":20,"type":12,"linkType":21},{"sys":27313},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27315,"metaTitle":289,"metaDescription":290,"mainTitle":27316,"subtitle":309,"heroImage":27331,"ctaButton":332,"ctaLink":333},[288],{"data":27317,"content":27318,"nodeType":71},{},[27319,27325],{"data":27320,"content":27321,"nodeType":301},{},[27322],{"data":27323,"marks":27324,"value":300,"nodeType":79},{},[],{"data":27326,"content":27327,"nodeType":84},{},[27328],{"data":27329,"marks":27330,"value":308,"nodeType":79},{},[],{"metadata":27332,"sys":27335,"fields":27340},{"tags":27333,"concepts":27334},[],[],{"space":27336,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27338,"publishedVersion":59,"revision":22,"locale":27},{"sys":27337},{"type":12,"linkType":13,"id":14},{"sys":27339},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27341},{"url":324,"details":27342,"fileName":330,"contentType":331},{"size":326,"image":27343},{"width":328,"height":329},{"sys":27345,"fields":27348},{"id":27346,"createdAt":27347},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":27349,"slug":27350,"articleIntro":27349,"category":27351},"2313 - Constructions","compte-2313-constructions",[27352],{"metadata":27353,"sys":27356,"fields":27363},{"tags":27354,"concepts":27355},[],[],{"space":27357,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27359,"publishedVersion":279,"revision":59,"contentType":27361,"locale":27},{"sys":27358},{"type":12,"linkType":13,"id":14},{"sys":27360},{"id":20,"type":12,"linkType":21},{"sys":27362},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27364,"metaTitle":289,"metaDescription":290,"mainTitle":27365,"subtitle":309,"heroImage":27380,"ctaButton":332,"ctaLink":333},[288],{"data":27366,"content":27367,"nodeType":71},{},[27368,27374],{"data":27369,"content":27370,"nodeType":301},{},[27371],{"data":27372,"marks":27373,"value":300,"nodeType":79},{},[],{"data":27375,"content":27376,"nodeType":84},{},[27377],{"data":27378,"marks":27379,"value":308,"nodeType":79},{},[],{"metadata":27381,"sys":27384,"fields":27389},{"tags":27382,"concepts":27383},[],[],{"space":27385,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27387,"publishedVersion":59,"revision":22,"locale":27},{"sys":27386},{"type":12,"linkType":13,"id":14},{"sys":27388},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27390},{"url":324,"details":27391,"fileName":330,"contentType":331},{"size":326,"image":27392},{"width":328,"height":329},{"sys":27394,"fields":27397},{"id":27395,"createdAt":27396},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":27398,"slug":27399,"articleIntro":27398,"category":27400},"2185 - Cheptel","compte-2185-cheptel",[27401],{"metadata":27402,"sys":27405,"fields":27412},{"tags":27403,"concepts":27404},[],[],{"space":27406,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27408,"publishedVersion":279,"revision":59,"contentType":27410,"locale":27},{"sys":27407},{"type":12,"linkType":13,"id":14},{"sys":27409},{"id":20,"type":12,"linkType":21},{"sys":27411},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27413,"metaTitle":289,"metaDescription":290,"mainTitle":27414,"subtitle":309,"heroImage":27429,"ctaButton":332,"ctaLink":333},[288],{"data":27415,"content":27416,"nodeType":71},{},[27417,27423],{"data":27418,"content":27419,"nodeType":301},{},[27420],{"data":27421,"marks":27422,"value":300,"nodeType":79},{},[],{"data":27424,"content":27425,"nodeType":84},{},[27426],{"data":27427,"marks":27428,"value":308,"nodeType":79},{},[],{"metadata":27430,"sys":27433,"fields":27438},{"tags":27431,"concepts":27432},[],[],{"space":27434,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27436,"publishedVersion":59,"revision":22,"locale":27},{"sys":27435},{"type":12,"linkType":13,"id":14},{"sys":27437},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27439},{"url":324,"details":27440,"fileName":330,"contentType":331},{"size":326,"image":27441},{"width":328,"height":329},{"sys":27443,"fields":27446},{"id":27444,"createdAt":27445},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":27447,"slug":27448,"articleIntro":27447,"category":27449},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[27450],{"metadata":27451,"sys":27454,"fields":27461},{"tags":27452,"concepts":27453},[],[],{"space":27455,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27457,"publishedVersion":279,"revision":59,"contentType":27459,"locale":27},{"sys":27456},{"type":12,"linkType":13,"id":14},{"sys":27458},{"id":20,"type":12,"linkType":21},{"sys":27460},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27462,"metaTitle":289,"metaDescription":290,"mainTitle":27463,"subtitle":309,"heroImage":27478,"ctaButton":332,"ctaLink":333},[288],{"data":27464,"content":27465,"nodeType":71},{},[27466,27472],{"data":27467,"content":27468,"nodeType":301},{},[27469],{"data":27470,"marks":27471,"value":300,"nodeType":79},{},[],{"data":27473,"content":27474,"nodeType":84},{},[27475],{"data":27476,"marks":27477,"value":308,"nodeType":79},{},[],{"metadata":27479,"sys":27482,"fields":27487},{"tags":27480,"concepts":27481},[],[],{"space":27483,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27485,"publishedVersion":59,"revision":22,"locale":27},{"sys":27484},{"type":12,"linkType":13,"id":14},{"sys":27486},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27488},{"url":324,"details":27489,"fileName":330,"contentType":331},{"size":326,"image":27490},{"width":328,"height":329},{"sys":27492,"fields":27495},{"id":27493,"createdAt":27494},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":27496,"slug":27497,"articleIntro":27496,"category":27498},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[27499],{"metadata":27500,"sys":27503,"fields":27510},{"tags":27501,"concepts":27502},[],[],{"space":27504,"id":274,"type":16,"createdAt":275,"updatedAt":276,"environment":27506,"publishedVersion":279,"revision":59,"contentType":27508,"locale":27},{"sys":27505},{"type":12,"linkType":13,"id":14},{"sys":27507},{"id":20,"type":12,"linkType":21},{"sys":27509},{"type":12,"linkType":25,"id":282},{"contentfulName":284,"modelCategoryName":285,"slug":286,"contentTypeSlug":27511,"metaTitle":289,"metaDescription":290,"mainTitle":27512,"subtitle":309,"heroImage":27527,"ctaButton":332,"ctaLink":333},[288],{"data":27513,"content":27514,"nodeType":71},{},[27515,27521],{"data":27516,"content":27517,"nodeType":301},{},[27518],{"data":27519,"marks":27520,"value":300,"nodeType":79},{},[],{"data":27522,"content":27523,"nodeType":84},{},[27524],{"data":27525,"marks":27526,"value":308,"nodeType":79},{},[],{"metadata":27528,"sys":27531,"fields":27536},{"tags":27529,"concepts":27530},[],[],{"space":27532,"id":317,"type":55,"createdAt":318,"updatedAt":318,"environment":27534,"publishedVersion":59,"revision":22,"locale":27},{"sys":27533},{"type":12,"linkType":13,"id":14},{"sys":27535},{"id":20,"type":12,"linkType":21},{"title":322,"description":308,"file":27537},{"url":324,"details":27538,"fileName":330,"contentType":331},{"size":326,"image":27539},{"width":328,"height":329},1780085293330]