[{"data":1,"prerenderedAt":27638},["ShallowReactive",2],{"tip-plan-comptable-compte-147-plus-values-reinvesties":3,"plan-comptable-compte-147-plus-values-reinvesties-similars":433},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-147-plus-values-reinvesties",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5L5T323NJbizqZd9Q35RDj","Entry","2025-05-27T13:56:19.143Z","2025-06-03T09:53:52.284Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",7,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"articleIntro":33,"author":34,"content":75,"slug":364,"faq_structured_data":365,"category":366},"Compte - 147 - Plus-values réinvesties","Le compte 147 isole les plus-values à réinvestir, permettant à l’entreprise de bénéficier d’avantages fiscaux et d’assurer la traçabilité de ses engagements de réinvestissement.","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",{"metadata":35,"sys":38,"fields":50},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":46,"contentType":47,"locale":29},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":21,"type":12,"linkType":22},5,1,{"sys":48},{"type":12,"linkType":27,"id":49},"author",{"name":51,"image":52,"position":74},"Nader Zaim",{"metadata":53,"sys":56,"fields":65},{"tags":54,"concepts":55},[],[],{"space":57,"id":59,"type":60,"createdAt":61,"updatedAt":61,"environment":62,"publishedVersion":64,"revision":46,"locale":29},{"sys":58},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":63},{"id":21,"type":12,"linkType":22},4,{"title":51,"description":51,"file":66},{"url":67,"details":68,"fileName":72,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":69,"image":70},28106,{"width":71,"height":71},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":76,"content":77,"nodeType":363},{},[78,87,95,102,109,144,151,158,165,209,216,223,230,316,323,356],{"data":79,"content":80,"nodeType":86},{},[81],{"data":82,"marks":83,"value":84,"nodeType":85},{},[],"À quoi sert le compte 147 en comptabilité ?","text","heading-2",{"data":88,"content":89,"nodeType":94},{},[90],{"data":91,"marks":92,"value":93,"nodeType":85},{},[],"Le compte 147 - Plus-values réinvesties est un compte de capitaux propres (classe 1) qui permet d'isoler et de suivre les plus-values dégagées lors de la cession d'éléments d'actif que l'entreprise choisit de réinvestir dans son activité.","paragraph",{"data":96,"content":97,"nodeType":94},{},[98],{"data":99,"marks":100,"value":101,"nodeType":85},{},[],"Ce compte s'inscrit dans la catégorie des provisions réglementées et permet de bénéficier de certains avantages fiscaux lorsque l'entreprise s'engage à réinvestir les produits de cession dans l'acquisition de nouveaux actifs. Il constitue une forme de réserve spéciale au sein des capitaux propres.",{"data":103,"content":104,"nodeType":94},{},[105],{"data":106,"marks":107,"value":108,"nodeType":85},{},[],"Le compte 147 permet notamment d'enregistrer :",{"data":110,"content":111,"nodeType":143},{},[112,123,133],{"data":113,"content":114,"nodeType":122},{},[115],{"data":116,"content":117,"nodeType":94},{},[118],{"data":119,"marks":120,"value":121,"nodeType":85},{},[],"Les plus-values réalisées lors de la cession d'immobilisations corporelles ou incorporelles","list-item",{"data":124,"content":125,"nodeType":122},{},[126],{"data":127,"content":128,"nodeType":94},{},[129],{"data":130,"marks":131,"value":132,"nodeType":85},{},[],"Les plus-values issues de la vente de titres de participation",{"data":134,"content":135,"nodeType":122},{},[136],{"data":137,"content":138,"nodeType":94},{},[139],{"data":140,"marks":141,"value":142,"nodeType":85},{},[],"Les plus-values provenant d'opérations de restructuration (fusion, scission, apport partiel d'actif)","unordered-list",{"data":145,"content":146,"nodeType":94},{},[147],{"data":148,"marks":149,"value":150,"nodeType":85},{},[],"Ce compte permet d'identifier clairement les montants qui font l'objet d'un engagement de réinvestissement, facilitant ainsi le suivi et le respect des obligations fiscales associées.",{"data":152,"content":153,"nodeType":86},{},[154],{"data":155,"marks":156,"value":157,"nodeType":85},{},[],"Quand utiliser le compte 147 ?",{"data":159,"content":160,"nodeType":94},{},[161],{"data":162,"marks":163,"value":164,"nodeType":85},{},[],"Le compte 147 est utilisé dans plusieurs contextes spécifiques :",{"data":166,"content":167,"nodeType":208},{},[168,178,188,198],{"data":169,"content":170,"nodeType":122},{},[171],{"data":172,"content":173,"nodeType":94},{},[174],{"data":175,"marks":176,"value":177,"nodeType":85},{},[],"Lors de la cession d'actifs immobilisés générant une plus-value que l'entreprise souhaite réinvestir dans l'acquisition d'autres immobilisations, conformément aux dispositions fiscales permettant un report ou un étalement d'imposition.",{"data":179,"content":180,"nodeType":122},{},[181],{"data":182,"content":183,"nodeType":94},{},[184],{"data":185,"marks":186,"value":187,"nodeType":85},{},[],"Dans le cadre d'opérations de restructuration (fusion, scission, apport partiel d'actif) lorsque des plus-values sont constatées et que l'entreprise s'engage à réinvestir ces montants selon des conditions définies par la réglementation fiscale.",{"data":189,"content":190,"nodeType":122},{},[191],{"data":192,"content":193,"nodeType":94},{},[194],{"data":195,"marks":196,"value":197,"nodeType":85},{},[],"Pour l'application de régimes fiscaux spécifiques qui accordent un traitement fiscal favorable aux plus-values sous condition de réinvestissement dans certains délais et selon certaines modalités.",{"data":199,"content":200,"nodeType":122},{},[201],{"data":202,"content":203,"nodeType":94},{},[204],{"data":205,"marks":206,"value":207,"nodeType":85},{},[],"Pour la traçabilité des engagements de réinvestissement pris par l'entreprise, facilitant ainsi le suivi et la justification auprès de l'administration fiscale.","ordered-list",{"data":210,"content":211,"nodeType":94},{},[212],{"data":213,"marks":214,"value":215,"nodeType":85},{},[],"Le compte 147 est crédité du montant des plus-values concernées par l'engagement de réinvestissement. Il peut ensuite être débité lors de la réalisation effective du réinvestissement ou du transfert vers d'autres comptes de capitaux propres (comme le compte 106 - Réserves) lorsque les conditions du régime fiscal de faveur sont définitivement remplies.",{"data":217,"content":218,"nodeType":86},{},[219],{"data":220,"marks":221,"value":222,"nodeType":85},{},[],"Quels sont les impacts fiscaux du compte 147 ?",{"data":224,"content":225,"nodeType":94},{},[226],{"data":227,"marks":228,"value":229,"nodeType":85},{},[],"L'utilisation du compte 147 - Plus-values réinvesties est étroitement liée à plusieurs dispositifs fiscaux avantageux :",{"data":231,"content":232,"nodeType":208},{},[233,243,253,263,306],{"data":234,"content":235,"nodeType":122},{},[236],{"data":237,"content":238,"nodeType":94},{},[239],{"data":240,"marks":241,"value":242,"nodeType":85},{},[],"Report d'imposition : L'inscription des plus-values au compte 147 permet, sous certaines conditions, de reporter l'imposition de ces plus-values jusqu'à la cession ultérieure des biens acquis en remploi. Ce mécanisme évite une sortie immédiate de trésorerie liée à l'impôt.",{"data":244,"content":245,"nodeType":122},{},[246],{"data":247,"content":248,"nodeType":94},{},[249],{"data":250,"marks":251,"value":252,"nodeType":85},{},[],"Étalement de l'imposition : Dans certains cas, l'utilisation du compte 147 peut s'accompagner d'un étalement de l'imposition de la plus-value sur plusieurs exercices, réduisant ainsi la pression fiscale immédiate.",{"data":254,"content":255,"nodeType":122},{},[256],{"data":257,"content":258,"nodeType":94},{},[259],{"data":260,"marks":261,"value":262,"nodeType":85},{},[],"Exonération partielle ou totale : Certains régimes spécifiques peuvent prévoir, sous condition de réinvestissement et d'inscription au compte 147, une exonération partielle ou totale de la plus-value.",{"data":264,"content":265,"nodeType":122},{},[266,273],{"data":267,"content":268,"nodeType":94},{},[269],{"data":270,"marks":271,"value":272,"nodeType":85},{},[],"Obligations déclaratives : L'utilisation de ce compte entraîne des obligations déclaratives spécifiques, notamment :",{"data":274,"content":275,"nodeType":143},{},[276,286,296],{"data":277,"content":278,"nodeType":122},{},[279],{"data":280,"content":281,"nodeType":94},{},[282],{"data":283,"marks":284,"value":285,"nodeType":85},{},[],"La mention des plus-values en report ou en sursis d'imposition dans les déclarations fiscales annuelles",{"data":287,"content":288,"nodeType":122},{},[289],{"data":290,"content":291,"nodeType":94},{},[292],{"data":293,"marks":294,"value":295,"nodeType":85},{},[],"Le suivi extracomptable des plus-values concernées",{"data":297,"content":298,"nodeType":122},{},[299],{"data":300,"content":301,"nodeType":94},{},[302],{"data":303,"marks":304,"value":305,"nodeType":85},{},[],"La justification du respect des délais et conditions de réinvestissement",{"data":307,"content":308,"nodeType":122},{},[309],{"data":310,"content":311,"nodeType":94},{},[312],{"data":313,"marks":314,"value":315,"nodeType":85},{},[],"Risques de remise en cause : Le non-respect des engagements de réinvestissement peut entraîner la remise en cause du régime de faveur, avec imposition immédiate des plus-values majorée d'intérêts de retard.",{"data":317,"content":318,"nodeType":86},{},[319],{"data":320,"marks":321,"value":322,"nodeType":85},{},[],"3 points clés à retenir sur le compte 147",{"data":324,"content":325,"nodeType":208},{},[326,336,346],{"data":327,"content":328,"nodeType":122},{},[329],{"data":330,"content":331,"nodeType":94},{},[332],{"data":333,"marks":334,"value":335,"nodeType":85},{},[],"Optimisation fiscale encadrée : Le compte 147 permet de bénéficier de régimes fiscaux favorables sous condition de réinvestissement, offrant une opportunité d'optimisation fiscale légale tout en contribuant au développement de l'entreprise par de nouveaux investissements.",{"data":337,"content":338,"nodeType":122},{},[339],{"data":340,"content":341,"nodeType":94},{},[342],{"data":343,"marks":344,"value":345,"nodeType":85},{},[],"Traçabilité des engagements : Ce compte assure une parfaite traçabilité des plus-values soumises à engagement de réinvestissement, facilitant le suivi comptable et la justification auprès de l'administration fiscale.",{"data":347,"content":348,"nodeType":122},{},[349],{"data":350,"content":351,"nodeType":94},{},[352],{"data":353,"marks":354,"value":355,"nodeType":85},{},[],"Temporalité spécifique : Les montants inscrits au compte 147 ont vocation à y rester jusqu'à la réalisation effective des réinvestissements ou jusqu'à l'expiration des délais fiscaux associés, créant ainsi une réserve temporaire au sein des capitaux propres.",{"data":357,"content":358,"nodeType":94},{},[359],{"data":360,"marks":361,"value":362,"nodeType":85},{},[],"","document","compte-147-plus-values-reinvesties",false,[367],{"metadata":368,"sys":371,"fields":383},{"tags":369,"concepts":370},[],[],{"space":372,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":377,"publishedVersion":379,"revision":64,"contentType":380,"locale":29},{"sys":373},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":378},{"id":21,"type":12,"linkType":22},24,{"sys":381},{"type":12,"linkType":27,"id":382},"category",{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":387,"metaTitle":389,"metaDescription":390,"mainTitle":391,"subtitle":408,"heroImage":409,"ctaButton":431,"ctaLink":432},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[388],"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":392,"content":393,"nodeType":363},{},[394,402],{"data":395,"content":396,"nodeType":401},{},[397],{"data":398,"marks":399,"value":400,"nodeType":85},{},[],"Plan comptable général","heading-1",{"data":403,"content":404,"nodeType":94},{},[405],{"data":406,"marks":407,"value":362,"nodeType":85},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":410,"sys":413,"fields":420},{"tags":411,"concepts":412},[],[],{"space":414,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":418,"publishedVersion":64,"revision":46,"locale":29},{"sys":415},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":419},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":422},"Facturation",{"url":423,"details":424,"fileName":429,"contentType":430},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":425,"image":426},246703,{"width":427,"height":428},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[434,483,533,582,631,680,729,778,827,876,925,974,1023,1072,1121,1170,1219,1268,1317,1366,1415,1465,1514,1563,1612,1661,1710,1759,1808,1857,1906,1955,2004,2053,2102,2151,2200,2249,2298,2347,2396,2445,2494,2543,2592,2641,2690,2739,2788,2837,2886,2935,2984,3033,3082,3131,3180,3229,3278,3327,3376,3425,3474,3523,3572,3621,3670,3719,3768,3817,3866,3915,3964,4013,4062,4111,4160,4209,4258,4307,4356,4405,4454,4503,4552,4601,4650,4699,4748,4797,4847,4896,4945,4994,5043,5092,5141,5190,5239,5288,5337,5386,5435,5484,5533,5582,5631,5680,5729,5778,5827,5876,5925,5974,6023,6072,6121,6170,6219,6268,6317,6366,6415,6464,6513,6562,6611,6660,6709,6758,6807,6856,6905,6954,7003,7052,7101,7150,7199,7248,7297,7346,7396,7445,7494,7543,7592,7641,7690,7739,7789,7838,7887,7936,7985,8034,8083,8132,8181,8230,8279,8328,8377,8426,8475,8524,8573,8622,8671,8720,8769,8818,8867,8916,8965,9014,9063,9112,9161,9210,9259,9308,9357,9406,9455,9504,9553,9602,9651,9700,9749,9798,9848,9897,9946,9995,10044,10094,10143,10192,10241,10290,10339,10388,10437,10486,10535,10584,10633,10682,10731,10780,10830,10879,10928,10977,11026,11075,11123,11172,11221,11270,11319,11368,11417,11466,11515,11564,11613,11662,11711,11761,11810,11859,11908,11957,12006,12055,12104,12153,12202,12251,12300,12349,12394,12443,12493,12542,12591,12640,12689,12738,12787,12836,12885,12934,12983,13032,13081,13130,13179,13228,13277,13326,13375,13424,13473,13522,13571,13620,13669,13718,13767,13816,13865,13914,13963,14012,14061,14110,14159,14208,14257,14306,14355,14404,14453,14502,14551,14600,14649,14698,14747,14796,14845,14894,14943,14993,15042,15091,15140,15189,15238,15287,15336,15385,15434,15483,15532,15582,15631,15680,15729,15778,15827,15876,15925,15974,16023,16072,16121,16170,16219,16268,16317,16366,16415,16464,16513,16562,16611,16660,16709,16758,16807,16856,16905,16954,17002,17051,17101,17150,17199,17248,17297,17346,17395,17444,17493,17542,17591,17640,17689,17738,17787,17836,17885,17934,17983,18032,18081,18130,18179,18228,18277,18326,18375,18424,18473,18522,18571,18620,18669,18718,18767,18815,18864,18913,18962,19011,19060,19109,19158,19207,19256,19305,19354,19403,19452,19501,19550,19599,19648,19697,19746,19795,19844,19893,19942,19991,20040,20089,20138,20187,20236,20285,20334,20383,20432,20481,20530,20579,20628,20677,20726,20775,20824,20873,20922,20971,21020,21070,21119,21168,21217,21266,21315,21364,21413,21462,21511,21560,21610,21659,21708,21757,21806,21855,21904,21953,22002,22051,22100,22149,22198,22247,22296,22345,22394,22443,22492,22542,22591,22640,22689,22738,22787,22836,22885,22934,22983,23032,23081,23130,23179,23228,23277,23326,23375,23424,23472,23521,23570,23619,23668,23717,23766,23816,23865,23914,23963,24012,24061,24111,24160,24209,24258,24307,24356,24405,24454,24503,24552,24601,24650,24699,24748,24797,24846,24895,24944,24993,25042,25091,25140,25189,25238,25287,25336,25385,25434,25483,25532,25581,25630,25679,25728,25777,25826,25875,25924,25973,26022,26071,26120,26169,26217,26266,26315,26364,26413,26462,26511,26561,26610,26659,26708,26757,26806,26855,26904,26953,27001,27050,27099,27148,27197,27246,27295,27344,27393,27442,27491,27540,27589],{"sys":435,"fields":438},{"id":436,"createdAt":437},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":439,"slug":440,"articleIntro":-1,"category":441},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[442],{"metadata":443,"sys":446,"fields":453},{"tags":444,"concepts":445},[],[],{"space":447,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":449,"publishedVersion":379,"revision":64,"contentType":451,"locale":29},{"sys":448},{"type":12,"linkType":13,"id":14},{"sys":450},{"id":21,"type":12,"linkType":22},{"sys":452},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":454,"metaTitle":389,"metaDescription":390,"mainTitle":455,"subtitle":408,"heroImage":470,"ctaButton":431,"ctaLink":432},[388],{"data":456,"content":457,"nodeType":363},{},[458,464],{"data":459,"content":460,"nodeType":401},{},[461],{"data":462,"marks":463,"value":400,"nodeType":85},{},[],{"data":465,"content":466,"nodeType":94},{},[467],{"data":468,"marks":469,"value":362,"nodeType":85},{},[],{"metadata":471,"sys":474,"fields":479},{"tags":472,"concepts":473},[],[],{"space":475,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":477,"publishedVersion":64,"revision":46,"locale":29},{"sys":476},{"type":12,"linkType":13,"id":14},{"sys":478},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":480},{"url":423,"details":481,"fileName":429,"contentType":430},{"size":425,"image":482},{"width":427,"height":428},{"sys":484,"fields":487},{"id":485,"createdAt":486},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":488,"slug":489,"articleIntro":490,"category":491},"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.",[492],{"metadata":493,"sys":496,"fields":503},{"tags":494,"concepts":495},[],[],{"space":497,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":499,"publishedVersion":379,"revision":64,"contentType":501,"locale":29},{"sys":498},{"type":12,"linkType":13,"id":14},{"sys":500},{"id":21,"type":12,"linkType":22},{"sys":502},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":504,"metaTitle":389,"metaDescription":390,"mainTitle":505,"subtitle":408,"heroImage":520,"ctaButton":431,"ctaLink":432},[388],{"data":506,"content":507,"nodeType":363},{},[508,514],{"data":509,"content":510,"nodeType":401},{},[511],{"data":512,"marks":513,"value":400,"nodeType":85},{},[],{"data":515,"content":516,"nodeType":94},{},[517],{"data":518,"marks":519,"value":362,"nodeType":85},{},[],{"metadata":521,"sys":524,"fields":529},{"tags":522,"concepts":523},[],[],{"space":525,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":527,"publishedVersion":64,"revision":46,"locale":29},{"sys":526},{"type":12,"linkType":13,"id":14},{"sys":528},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":530},{"url":423,"details":531,"fileName":429,"contentType":430},{"size":425,"image":532},{"width":427,"height":428},{"sys":534,"fields":537},{"id":535,"createdAt":536},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":538,"slug":539,"articleIntro":538,"category":540},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[541],{"metadata":542,"sys":545,"fields":552},{"tags":543,"concepts":544},[],[],{"space":546,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":548,"publishedVersion":379,"revision":64,"contentType":550,"locale":29},{"sys":547},{"type":12,"linkType":13,"id":14},{"sys":549},{"id":21,"type":12,"linkType":22},{"sys":551},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":553,"metaTitle":389,"metaDescription":390,"mainTitle":554,"subtitle":408,"heroImage":569,"ctaButton":431,"ctaLink":432},[388],{"data":555,"content":556,"nodeType":363},{},[557,563],{"data":558,"content":559,"nodeType":401},{},[560],{"data":561,"marks":562,"value":400,"nodeType":85},{},[],{"data":564,"content":565,"nodeType":94},{},[566],{"data":567,"marks":568,"value":362,"nodeType":85},{},[],{"metadata":570,"sys":573,"fields":578},{"tags":571,"concepts":572},[],[],{"space":574,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":576,"publishedVersion":64,"revision":46,"locale":29},{"sys":575},{"type":12,"linkType":13,"id":14},{"sys":577},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":579},{"url":423,"details":580,"fileName":429,"contentType":430},{"size":425,"image":581},{"width":427,"height":428},{"sys":583,"fields":586},{"id":584,"createdAt":585},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":587,"slug":588,"articleIntro":-1,"category":589},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[590],{"metadata":591,"sys":594,"fields":601},{"tags":592,"concepts":593},[],[],{"space":595,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":597,"publishedVersion":379,"revision":64,"contentType":599,"locale":29},{"sys":596},{"type":12,"linkType":13,"id":14},{"sys":598},{"id":21,"type":12,"linkType":22},{"sys":600},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":602,"metaTitle":389,"metaDescription":390,"mainTitle":603,"subtitle":408,"heroImage":618,"ctaButton":431,"ctaLink":432},[388],{"data":604,"content":605,"nodeType":363},{},[606,612],{"data":607,"content":608,"nodeType":401},{},[609],{"data":610,"marks":611,"value":400,"nodeType":85},{},[],{"data":613,"content":614,"nodeType":94},{},[615],{"data":616,"marks":617,"value":362,"nodeType":85},{},[],{"metadata":619,"sys":622,"fields":627},{"tags":620,"concepts":621},[],[],{"space":623,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":625,"publishedVersion":64,"revision":46,"locale":29},{"sys":624},{"type":12,"linkType":13,"id":14},{"sys":626},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":628},{"url":423,"details":629,"fileName":429,"contentType":430},{"size":425,"image":630},{"width":427,"height":428},{"sys":632,"fields":635},{"id":633,"createdAt":634},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":636,"slug":637,"articleIntro":636,"category":638},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[639],{"metadata":640,"sys":643,"fields":650},{"tags":641,"concepts":642},[],[],{"space":644,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":646,"publishedVersion":379,"revision":64,"contentType":648,"locale":29},{"sys":645},{"type":12,"linkType":13,"id":14},{"sys":647},{"id":21,"type":12,"linkType":22},{"sys":649},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":651,"metaTitle":389,"metaDescription":390,"mainTitle":652,"subtitle":408,"heroImage":667,"ctaButton":431,"ctaLink":432},[388],{"data":653,"content":654,"nodeType":363},{},[655,661],{"data":656,"content":657,"nodeType":401},{},[658],{"data":659,"marks":660,"value":400,"nodeType":85},{},[],{"data":662,"content":663,"nodeType":94},{},[664],{"data":665,"marks":666,"value":362,"nodeType":85},{},[],{"metadata":668,"sys":671,"fields":676},{"tags":669,"concepts":670},[],[],{"space":672,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":674,"publishedVersion":64,"revision":46,"locale":29},{"sys":673},{"type":12,"linkType":13,"id":14},{"sys":675},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":677},{"url":423,"details":678,"fileName":429,"contentType":430},{"size":425,"image":679},{"width":427,"height":428},{"sys":681,"fields":684},{"id":682,"createdAt":683},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":685,"slug":686,"articleIntro":685,"category":687},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[688],{"metadata":689,"sys":692,"fields":699},{"tags":690,"concepts":691},[],[],{"space":693,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":695,"publishedVersion":379,"revision":64,"contentType":697,"locale":29},{"sys":694},{"type":12,"linkType":13,"id":14},{"sys":696},{"id":21,"type":12,"linkType":22},{"sys":698},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":700,"metaTitle":389,"metaDescription":390,"mainTitle":701,"subtitle":408,"heroImage":716,"ctaButton":431,"ctaLink":432},[388],{"data":702,"content":703,"nodeType":363},{},[704,710],{"data":705,"content":706,"nodeType":401},{},[707],{"data":708,"marks":709,"value":400,"nodeType":85},{},[],{"data":711,"content":712,"nodeType":94},{},[713],{"data":714,"marks":715,"value":362,"nodeType":85},{},[],{"metadata":717,"sys":720,"fields":725},{"tags":718,"concepts":719},[],[],{"space":721,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":723,"publishedVersion":64,"revision":46,"locale":29},{"sys":722},{"type":12,"linkType":13,"id":14},{"sys":724},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":726},{"url":423,"details":727,"fileName":429,"contentType":430},{"size":425,"image":728},{"width":427,"height":428},{"sys":730,"fields":733},{"id":731,"createdAt":732},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":734,"slug":735,"articleIntro":734,"category":736},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[737],{"metadata":738,"sys":741,"fields":748},{"tags":739,"concepts":740},[],[],{"space":742,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":744,"publishedVersion":379,"revision":64,"contentType":746,"locale":29},{"sys":743},{"type":12,"linkType":13,"id":14},{"sys":745},{"id":21,"type":12,"linkType":22},{"sys":747},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":749,"metaTitle":389,"metaDescription":390,"mainTitle":750,"subtitle":408,"heroImage":765,"ctaButton":431,"ctaLink":432},[388],{"data":751,"content":752,"nodeType":363},{},[753,759],{"data":754,"content":755,"nodeType":401},{},[756],{"data":757,"marks":758,"value":400,"nodeType":85},{},[],{"data":760,"content":761,"nodeType":94},{},[762],{"data":763,"marks":764,"value":362,"nodeType":85},{},[],{"metadata":766,"sys":769,"fields":774},{"tags":767,"concepts":768},[],[],{"space":770,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":772,"publishedVersion":64,"revision":46,"locale":29},{"sys":771},{"type":12,"linkType":13,"id":14},{"sys":773},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":775},{"url":423,"details":776,"fileName":429,"contentType":430},{"size":425,"image":777},{"width":427,"height":428},{"sys":779,"fields":782},{"id":780,"createdAt":781},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":783,"slug":784,"articleIntro":783,"category":785},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[786],{"metadata":787,"sys":790,"fields":797},{"tags":788,"concepts":789},[],[],{"space":791,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":793,"publishedVersion":379,"revision":64,"contentType":795,"locale":29},{"sys":792},{"type":12,"linkType":13,"id":14},{"sys":794},{"id":21,"type":12,"linkType":22},{"sys":796},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":798,"metaTitle":389,"metaDescription":390,"mainTitle":799,"subtitle":408,"heroImage":814,"ctaButton":431,"ctaLink":432},[388],{"data":800,"content":801,"nodeType":363},{},[802,808],{"data":803,"content":804,"nodeType":401},{},[805],{"data":806,"marks":807,"value":400,"nodeType":85},{},[],{"data":809,"content":810,"nodeType":94},{},[811],{"data":812,"marks":813,"value":362,"nodeType":85},{},[],{"metadata":815,"sys":818,"fields":823},{"tags":816,"concepts":817},[],[],{"space":819,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":821,"publishedVersion":64,"revision":46,"locale":29},{"sys":820},{"type":12,"linkType":13,"id":14},{"sys":822},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":824},{"url":423,"details":825,"fileName":429,"contentType":430},{"size":425,"image":826},{"width":427,"height":428},{"sys":828,"fields":831},{"id":829,"createdAt":830},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":832,"slug":833,"articleIntro":832,"category":834},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[835],{"metadata":836,"sys":839,"fields":846},{"tags":837,"concepts":838},[],[],{"space":840,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":842,"publishedVersion":379,"revision":64,"contentType":844,"locale":29},{"sys":841},{"type":12,"linkType":13,"id":14},{"sys":843},{"id":21,"type":12,"linkType":22},{"sys":845},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":847,"metaTitle":389,"metaDescription":390,"mainTitle":848,"subtitle":408,"heroImage":863,"ctaButton":431,"ctaLink":432},[388],{"data":849,"content":850,"nodeType":363},{},[851,857],{"data":852,"content":853,"nodeType":401},{},[854],{"data":855,"marks":856,"value":400,"nodeType":85},{},[],{"data":858,"content":859,"nodeType":94},{},[860],{"data":861,"marks":862,"value":362,"nodeType":85},{},[],{"metadata":864,"sys":867,"fields":872},{"tags":865,"concepts":866},[],[],{"space":868,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":870,"publishedVersion":64,"revision":46,"locale":29},{"sys":869},{"type":12,"linkType":13,"id":14},{"sys":871},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":873},{"url":423,"details":874,"fileName":429,"contentType":430},{"size":425,"image":875},{"width":427,"height":428},{"sys":877,"fields":880},{"id":878,"createdAt":879},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":881,"slug":882,"articleIntro":-1,"category":883},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[884],{"metadata":885,"sys":888,"fields":895},{"tags":886,"concepts":887},[],[],{"space":889,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":891,"publishedVersion":379,"revision":64,"contentType":893,"locale":29},{"sys":890},{"type":12,"linkType":13,"id":14},{"sys":892},{"id":21,"type":12,"linkType":22},{"sys":894},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":896,"metaTitle":389,"metaDescription":390,"mainTitle":897,"subtitle":408,"heroImage":912,"ctaButton":431,"ctaLink":432},[388],{"data":898,"content":899,"nodeType":363},{},[900,906],{"data":901,"content":902,"nodeType":401},{},[903],{"data":904,"marks":905,"value":400,"nodeType":85},{},[],{"data":907,"content":908,"nodeType":94},{},[909],{"data":910,"marks":911,"value":362,"nodeType":85},{},[],{"metadata":913,"sys":916,"fields":921},{"tags":914,"concepts":915},[],[],{"space":917,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":919,"publishedVersion":64,"revision":46,"locale":29},{"sys":918},{"type":12,"linkType":13,"id":14},{"sys":920},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":922},{"url":423,"details":923,"fileName":429,"contentType":430},{"size":425,"image":924},{"width":427,"height":428},{"sys":926,"fields":929},{"id":927,"createdAt":928},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":930,"slug":931,"articleIntro":930,"category":932},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[933],{"metadata":934,"sys":937,"fields":944},{"tags":935,"concepts":936},[],[],{"space":938,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":940,"publishedVersion":379,"revision":64,"contentType":942,"locale":29},{"sys":939},{"type":12,"linkType":13,"id":14},{"sys":941},{"id":21,"type":12,"linkType":22},{"sys":943},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":945,"metaTitle":389,"metaDescription":390,"mainTitle":946,"subtitle":408,"heroImage":961,"ctaButton":431,"ctaLink":432},[388],{"data":947,"content":948,"nodeType":363},{},[949,955],{"data":950,"content":951,"nodeType":401},{},[952],{"data":953,"marks":954,"value":400,"nodeType":85},{},[],{"data":956,"content":957,"nodeType":94},{},[958],{"data":959,"marks":960,"value":362,"nodeType":85},{},[],{"metadata":962,"sys":965,"fields":970},{"tags":963,"concepts":964},[],[],{"space":966,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":968,"publishedVersion":64,"revision":46,"locale":29},{"sys":967},{"type":12,"linkType":13,"id":14},{"sys":969},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":971},{"url":423,"details":972,"fileName":429,"contentType":430},{"size":425,"image":973},{"width":427,"height":428},{"sys":975,"fields":978},{"id":976,"createdAt":977},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":979,"slug":980,"articleIntro":979,"category":981},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[982],{"metadata":983,"sys":986,"fields":993},{"tags":984,"concepts":985},[],[],{"space":987,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":989,"publishedVersion":379,"revision":64,"contentType":991,"locale":29},{"sys":988},{"type":12,"linkType":13,"id":14},{"sys":990},{"id":21,"type":12,"linkType":22},{"sys":992},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":994,"metaTitle":389,"metaDescription":390,"mainTitle":995,"subtitle":408,"heroImage":1010,"ctaButton":431,"ctaLink":432},[388],{"data":996,"content":997,"nodeType":363},{},[998,1004],{"data":999,"content":1000,"nodeType":401},{},[1001],{"data":1002,"marks":1003,"value":400,"nodeType":85},{},[],{"data":1005,"content":1006,"nodeType":94},{},[1007],{"data":1008,"marks":1009,"value":362,"nodeType":85},{},[],{"metadata":1011,"sys":1014,"fields":1019},{"tags":1012,"concepts":1013},[],[],{"space":1015,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1017,"publishedVersion":64,"revision":46,"locale":29},{"sys":1016},{"type":12,"linkType":13,"id":14},{"sys":1018},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1020},{"url":423,"details":1021,"fileName":429,"contentType":430},{"size":425,"image":1022},{"width":427,"height":428},{"sys":1024,"fields":1027},{"id":1025,"createdAt":1026},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":1028,"slug":1029,"articleIntro":1028,"category":1030},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[1031],{"metadata":1032,"sys":1035,"fields":1042},{"tags":1033,"concepts":1034},[],[],{"space":1036,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1038,"publishedVersion":379,"revision":64,"contentType":1040,"locale":29},{"sys":1037},{"type":12,"linkType":13,"id":14},{"sys":1039},{"id":21,"type":12,"linkType":22},{"sys":1041},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1043,"metaTitle":389,"metaDescription":390,"mainTitle":1044,"subtitle":408,"heroImage":1059,"ctaButton":431,"ctaLink":432},[388],{"data":1045,"content":1046,"nodeType":363},{},[1047,1053],{"data":1048,"content":1049,"nodeType":401},{},[1050],{"data":1051,"marks":1052,"value":400,"nodeType":85},{},[],{"data":1054,"content":1055,"nodeType":94},{},[1056],{"data":1057,"marks":1058,"value":362,"nodeType":85},{},[],{"metadata":1060,"sys":1063,"fields":1068},{"tags":1061,"concepts":1062},[],[],{"space":1064,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1066,"publishedVersion":64,"revision":46,"locale":29},{"sys":1065},{"type":12,"linkType":13,"id":14},{"sys":1067},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1069},{"url":423,"details":1070,"fileName":429,"contentType":430},{"size":425,"image":1071},{"width":427,"height":428},{"sys":1073,"fields":1076},{"id":1074,"createdAt":1075},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":1077,"slug":1078,"articleIntro":1077,"category":1079},"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",[1080],{"metadata":1081,"sys":1084,"fields":1091},{"tags":1082,"concepts":1083},[],[],{"space":1085,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1087,"publishedVersion":379,"revision":64,"contentType":1089,"locale":29},{"sys":1086},{"type":12,"linkType":13,"id":14},{"sys":1088},{"id":21,"type":12,"linkType":22},{"sys":1090},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1092,"metaTitle":389,"metaDescription":390,"mainTitle":1093,"subtitle":408,"heroImage":1108,"ctaButton":431,"ctaLink":432},[388],{"data":1094,"content":1095,"nodeType":363},{},[1096,1102],{"data":1097,"content":1098,"nodeType":401},{},[1099],{"data":1100,"marks":1101,"value":400,"nodeType":85},{},[],{"data":1103,"content":1104,"nodeType":94},{},[1105],{"data":1106,"marks":1107,"value":362,"nodeType":85},{},[],{"metadata":1109,"sys":1112,"fields":1117},{"tags":1110,"concepts":1111},[],[],{"space":1113,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1115,"publishedVersion":64,"revision":46,"locale":29},{"sys":1114},{"type":12,"linkType":13,"id":14},{"sys":1116},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1118},{"url":423,"details":1119,"fileName":429,"contentType":430},{"size":425,"image":1120},{"width":427,"height":428},{"sys":1122,"fields":1125},{"id":1123,"createdAt":1124},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":1126,"slug":1127,"articleIntro":1126,"category":1128},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[1129],{"metadata":1130,"sys":1133,"fields":1140},{"tags":1131,"concepts":1132},[],[],{"space":1134,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1136,"publishedVersion":379,"revision":64,"contentType":1138,"locale":29},{"sys":1135},{"type":12,"linkType":13,"id":14},{"sys":1137},{"id":21,"type":12,"linkType":22},{"sys":1139},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1141,"metaTitle":389,"metaDescription":390,"mainTitle":1142,"subtitle":408,"heroImage":1157,"ctaButton":431,"ctaLink":432},[388],{"data":1143,"content":1144,"nodeType":363},{},[1145,1151],{"data":1146,"content":1147,"nodeType":401},{},[1148],{"data":1149,"marks":1150,"value":400,"nodeType":85},{},[],{"data":1152,"content":1153,"nodeType":94},{},[1154],{"data":1155,"marks":1156,"value":362,"nodeType":85},{},[],{"metadata":1158,"sys":1161,"fields":1166},{"tags":1159,"concepts":1160},[],[],{"space":1162,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1164,"publishedVersion":64,"revision":46,"locale":29},{"sys":1163},{"type":12,"linkType":13,"id":14},{"sys":1165},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1167},{"url":423,"details":1168,"fileName":429,"contentType":430},{"size":425,"image":1169},{"width":427,"height":428},{"sys":1171,"fields":1174},{"id":1172,"createdAt":1173},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":1175,"slug":1176,"articleIntro":-1,"category":1177},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[1178],{"metadata":1179,"sys":1182,"fields":1189},{"tags":1180,"concepts":1181},[],[],{"space":1183,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1185,"publishedVersion":379,"revision":64,"contentType":1187,"locale":29},{"sys":1184},{"type":12,"linkType":13,"id":14},{"sys":1186},{"id":21,"type":12,"linkType":22},{"sys":1188},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1190,"metaTitle":389,"metaDescription":390,"mainTitle":1191,"subtitle":408,"heroImage":1206,"ctaButton":431,"ctaLink":432},[388],{"data":1192,"content":1193,"nodeType":363},{},[1194,1200],{"data":1195,"content":1196,"nodeType":401},{},[1197],{"data":1198,"marks":1199,"value":400,"nodeType":85},{},[],{"data":1201,"content":1202,"nodeType":94},{},[1203],{"data":1204,"marks":1205,"value":362,"nodeType":85},{},[],{"metadata":1207,"sys":1210,"fields":1215},{"tags":1208,"concepts":1209},[],[],{"space":1211,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1213,"publishedVersion":64,"revision":46,"locale":29},{"sys":1212},{"type":12,"linkType":13,"id":14},{"sys":1214},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1216},{"url":423,"details":1217,"fileName":429,"contentType":430},{"size":425,"image":1218},{"width":427,"height":428},{"sys":1220,"fields":1223},{"id":1221,"createdAt":1222},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":1224,"slug":1225,"articleIntro":-1,"category":1226},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[1227],{"metadata":1228,"sys":1231,"fields":1238},{"tags":1229,"concepts":1230},[],[],{"space":1232,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1234,"publishedVersion":379,"revision":64,"contentType":1236,"locale":29},{"sys":1233},{"type":12,"linkType":13,"id":14},{"sys":1235},{"id":21,"type":12,"linkType":22},{"sys":1237},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1239,"metaTitle":389,"metaDescription":390,"mainTitle":1240,"subtitle":408,"heroImage":1255,"ctaButton":431,"ctaLink":432},[388],{"data":1241,"content":1242,"nodeType":363},{},[1243,1249],{"data":1244,"content":1245,"nodeType":401},{},[1246],{"data":1247,"marks":1248,"value":400,"nodeType":85},{},[],{"data":1250,"content":1251,"nodeType":94},{},[1252],{"data":1253,"marks":1254,"value":362,"nodeType":85},{},[],{"metadata":1256,"sys":1259,"fields":1264},{"tags":1257,"concepts":1258},[],[],{"space":1260,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1262,"publishedVersion":64,"revision":46,"locale":29},{"sys":1261},{"type":12,"linkType":13,"id":14},{"sys":1263},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1265},{"url":423,"details":1266,"fileName":429,"contentType":430},{"size":425,"image":1267},{"width":427,"height":428},{"sys":1269,"fields":1272},{"id":1270,"createdAt":1271},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":1273,"slug":1274,"articleIntro":1273,"category":1275},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[1276],{"metadata":1277,"sys":1280,"fields":1287},{"tags":1278,"concepts":1279},[],[],{"space":1281,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1283,"publishedVersion":379,"revision":64,"contentType":1285,"locale":29},{"sys":1282},{"type":12,"linkType":13,"id":14},{"sys":1284},{"id":21,"type":12,"linkType":22},{"sys":1286},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1288,"metaTitle":389,"metaDescription":390,"mainTitle":1289,"subtitle":408,"heroImage":1304,"ctaButton":431,"ctaLink":432},[388],{"data":1290,"content":1291,"nodeType":363},{},[1292,1298],{"data":1293,"content":1294,"nodeType":401},{},[1295],{"data":1296,"marks":1297,"value":400,"nodeType":85},{},[],{"data":1299,"content":1300,"nodeType":94},{},[1301],{"data":1302,"marks":1303,"value":362,"nodeType":85},{},[],{"metadata":1305,"sys":1308,"fields":1313},{"tags":1306,"concepts":1307},[],[],{"space":1309,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1311,"publishedVersion":64,"revision":46,"locale":29},{"sys":1310},{"type":12,"linkType":13,"id":14},{"sys":1312},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1314},{"url":423,"details":1315,"fileName":429,"contentType":430},{"size":425,"image":1316},{"width":427,"height":428},{"sys":1318,"fields":1321},{"id":1319,"createdAt":1320},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":1322,"slug":1323,"articleIntro":1322,"category":1324},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[1325],{"metadata":1326,"sys":1329,"fields":1336},{"tags":1327,"concepts":1328},[],[],{"space":1330,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1332,"publishedVersion":379,"revision":64,"contentType":1334,"locale":29},{"sys":1331},{"type":12,"linkType":13,"id":14},{"sys":1333},{"id":21,"type":12,"linkType":22},{"sys":1335},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1337,"metaTitle":389,"metaDescription":390,"mainTitle":1338,"subtitle":408,"heroImage":1353,"ctaButton":431,"ctaLink":432},[388],{"data":1339,"content":1340,"nodeType":363},{},[1341,1347],{"data":1342,"content":1343,"nodeType":401},{},[1344],{"data":1345,"marks":1346,"value":400,"nodeType":85},{},[],{"data":1348,"content":1349,"nodeType":94},{},[1350],{"data":1351,"marks":1352,"value":362,"nodeType":85},{},[],{"metadata":1354,"sys":1357,"fields":1362},{"tags":1355,"concepts":1356},[],[],{"space":1358,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1360,"publishedVersion":64,"revision":46,"locale":29},{"sys":1359},{"type":12,"linkType":13,"id":14},{"sys":1361},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1363},{"url":423,"details":1364,"fileName":429,"contentType":430},{"size":425,"image":1365},{"width":427,"height":428},{"sys":1367,"fields":1370},{"id":1368,"createdAt":1369},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":1371,"slug":1372,"articleIntro":1371,"category":1373},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[1374],{"metadata":1375,"sys":1378,"fields":1385},{"tags":1376,"concepts":1377},[],[],{"space":1379,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1381,"publishedVersion":379,"revision":64,"contentType":1383,"locale":29},{"sys":1380},{"type":12,"linkType":13,"id":14},{"sys":1382},{"id":21,"type":12,"linkType":22},{"sys":1384},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1386,"metaTitle":389,"metaDescription":390,"mainTitle":1387,"subtitle":408,"heroImage":1402,"ctaButton":431,"ctaLink":432},[388],{"data":1388,"content":1389,"nodeType":363},{},[1390,1396],{"data":1391,"content":1392,"nodeType":401},{},[1393],{"data":1394,"marks":1395,"value":400,"nodeType":85},{},[],{"data":1397,"content":1398,"nodeType":94},{},[1399],{"data":1400,"marks":1401,"value":362,"nodeType":85},{},[],{"metadata":1403,"sys":1406,"fields":1411},{"tags":1404,"concepts":1405},[],[],{"space":1407,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1409,"publishedVersion":64,"revision":46,"locale":29},{"sys":1408},{"type":12,"linkType":13,"id":14},{"sys":1410},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1412},{"url":423,"details":1413,"fileName":429,"contentType":430},{"size":425,"image":1414},{"width":427,"height":428},{"sys":1416,"fields":1419},{"id":1417,"createdAt":1418},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":1420,"slug":1421,"articleIntro":1422,"category":1423},"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.",[1424],{"metadata":1425,"sys":1428,"fields":1435},{"tags":1426,"concepts":1427},[],[],{"space":1429,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1431,"publishedVersion":379,"revision":64,"contentType":1433,"locale":29},{"sys":1430},{"type":12,"linkType":13,"id":14},{"sys":1432},{"id":21,"type":12,"linkType":22},{"sys":1434},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1436,"metaTitle":389,"metaDescription":390,"mainTitle":1437,"subtitle":408,"heroImage":1452,"ctaButton":431,"ctaLink":432},[388],{"data":1438,"content":1439,"nodeType":363},{},[1440,1446],{"data":1441,"content":1442,"nodeType":401},{},[1443],{"data":1444,"marks":1445,"value":400,"nodeType":85},{},[],{"data":1447,"content":1448,"nodeType":94},{},[1449],{"data":1450,"marks":1451,"value":362,"nodeType":85},{},[],{"metadata":1453,"sys":1456,"fields":1461},{"tags":1454,"concepts":1455},[],[],{"space":1457,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1459,"publishedVersion":64,"revision":46,"locale":29},{"sys":1458},{"type":12,"linkType":13,"id":14},{"sys":1460},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1462},{"url":423,"details":1463,"fileName":429,"contentType":430},{"size":425,"image":1464},{"width":427,"height":428},{"sys":1466,"fields":1469},{"id":1467,"createdAt":1468},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":1470,"slug":1471,"articleIntro":-1,"category":1472},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[1473],{"metadata":1474,"sys":1477,"fields":1484},{"tags":1475,"concepts":1476},[],[],{"space":1478,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1480,"publishedVersion":379,"revision":64,"contentType":1482,"locale":29},{"sys":1479},{"type":12,"linkType":13,"id":14},{"sys":1481},{"id":21,"type":12,"linkType":22},{"sys":1483},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1485,"metaTitle":389,"metaDescription":390,"mainTitle":1486,"subtitle":408,"heroImage":1501,"ctaButton":431,"ctaLink":432},[388],{"data":1487,"content":1488,"nodeType":363},{},[1489,1495],{"data":1490,"content":1491,"nodeType":401},{},[1492],{"data":1493,"marks":1494,"value":400,"nodeType":85},{},[],{"data":1496,"content":1497,"nodeType":94},{},[1498],{"data":1499,"marks":1500,"value":362,"nodeType":85},{},[],{"metadata":1502,"sys":1505,"fields":1510},{"tags":1503,"concepts":1504},[],[],{"space":1506,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1508,"publishedVersion":64,"revision":46,"locale":29},{"sys":1507},{"type":12,"linkType":13,"id":14},{"sys":1509},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1511},{"url":423,"details":1512,"fileName":429,"contentType":430},{"size":425,"image":1513},{"width":427,"height":428},{"sys":1515,"fields":1518},{"id":1516,"createdAt":1517},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":1519,"slug":1520,"articleIntro":-1,"category":1521},"Compte 6226 - Honoraires","compte-6226-honoraires",[1522],{"metadata":1523,"sys":1526,"fields":1533},{"tags":1524,"concepts":1525},[],[],{"space":1527,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1529,"publishedVersion":379,"revision":64,"contentType":1531,"locale":29},{"sys":1528},{"type":12,"linkType":13,"id":14},{"sys":1530},{"id":21,"type":12,"linkType":22},{"sys":1532},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1534,"metaTitle":389,"metaDescription":390,"mainTitle":1535,"subtitle":408,"heroImage":1550,"ctaButton":431,"ctaLink":432},[388],{"data":1536,"content":1537,"nodeType":363},{},[1538,1544],{"data":1539,"content":1540,"nodeType":401},{},[1541],{"data":1542,"marks":1543,"value":400,"nodeType":85},{},[],{"data":1545,"content":1546,"nodeType":94},{},[1547],{"data":1548,"marks":1549,"value":362,"nodeType":85},{},[],{"metadata":1551,"sys":1554,"fields":1559},{"tags":1552,"concepts":1553},[],[],{"space":1555,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1557,"publishedVersion":64,"revision":46,"locale":29},{"sys":1556},{"type":12,"linkType":13,"id":14},{"sys":1558},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1560},{"url":423,"details":1561,"fileName":429,"contentType":430},{"size":425,"image":1562},{"width":427,"height":428},{"sys":1564,"fields":1567},{"id":1565,"createdAt":1566},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":1568,"slug":1569,"articleIntro":1568,"category":1570},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[1571],{"metadata":1572,"sys":1575,"fields":1582},{"tags":1573,"concepts":1574},[],[],{"space":1576,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1578,"publishedVersion":379,"revision":64,"contentType":1580,"locale":29},{"sys":1577},{"type":12,"linkType":13,"id":14},{"sys":1579},{"id":21,"type":12,"linkType":22},{"sys":1581},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1583,"metaTitle":389,"metaDescription":390,"mainTitle":1584,"subtitle":408,"heroImage":1599,"ctaButton":431,"ctaLink":432},[388],{"data":1585,"content":1586,"nodeType":363},{},[1587,1593],{"data":1588,"content":1589,"nodeType":401},{},[1590],{"data":1591,"marks":1592,"value":400,"nodeType":85},{},[],{"data":1594,"content":1595,"nodeType":94},{},[1596],{"data":1597,"marks":1598,"value":362,"nodeType":85},{},[],{"metadata":1600,"sys":1603,"fields":1608},{"tags":1601,"concepts":1602},[],[],{"space":1604,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1606,"publishedVersion":64,"revision":46,"locale":29},{"sys":1605},{"type":12,"linkType":13,"id":14},{"sys":1607},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1609},{"url":423,"details":1610,"fileName":429,"contentType":430},{"size":425,"image":1611},{"width":427,"height":428},{"sys":1613,"fields":1616},{"id":1614,"createdAt":1615},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":1617,"slug":1618,"articleIntro":-1,"category":1619},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[1620],{"metadata":1621,"sys":1624,"fields":1631},{"tags":1622,"concepts":1623},[],[],{"space":1625,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1627,"publishedVersion":379,"revision":64,"contentType":1629,"locale":29},{"sys":1626},{"type":12,"linkType":13,"id":14},{"sys":1628},{"id":21,"type":12,"linkType":22},{"sys":1630},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1632,"metaTitle":389,"metaDescription":390,"mainTitle":1633,"subtitle":408,"heroImage":1648,"ctaButton":431,"ctaLink":432},[388],{"data":1634,"content":1635,"nodeType":363},{},[1636,1642],{"data":1637,"content":1638,"nodeType":401},{},[1639],{"data":1640,"marks":1641,"value":400,"nodeType":85},{},[],{"data":1643,"content":1644,"nodeType":94},{},[1645],{"data":1646,"marks":1647,"value":362,"nodeType":85},{},[],{"metadata":1649,"sys":1652,"fields":1657},{"tags":1650,"concepts":1651},[],[],{"space":1653,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1655,"publishedVersion":64,"revision":46,"locale":29},{"sys":1654},{"type":12,"linkType":13,"id":14},{"sys":1656},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1658},{"url":423,"details":1659,"fileName":429,"contentType":430},{"size":425,"image":1660},{"width":427,"height":428},{"sys":1662,"fields":1665},{"id":1663,"createdAt":1664},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":1666,"slug":1667,"articleIntro":1666,"category":1668},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[1669],{"metadata":1670,"sys":1673,"fields":1680},{"tags":1671,"concepts":1672},[],[],{"space":1674,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1676,"publishedVersion":379,"revision":64,"contentType":1678,"locale":29},{"sys":1675},{"type":12,"linkType":13,"id":14},{"sys":1677},{"id":21,"type":12,"linkType":22},{"sys":1679},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1681,"metaTitle":389,"metaDescription":390,"mainTitle":1682,"subtitle":408,"heroImage":1697,"ctaButton":431,"ctaLink":432},[388],{"data":1683,"content":1684,"nodeType":363},{},[1685,1691],{"data":1686,"content":1687,"nodeType":401},{},[1688],{"data":1689,"marks":1690,"value":400,"nodeType":85},{},[],{"data":1692,"content":1693,"nodeType":94},{},[1694],{"data":1695,"marks":1696,"value":362,"nodeType":85},{},[],{"metadata":1698,"sys":1701,"fields":1706},{"tags":1699,"concepts":1700},[],[],{"space":1702,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1704,"publishedVersion":64,"revision":46,"locale":29},{"sys":1703},{"type":12,"linkType":13,"id":14},{"sys":1705},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1707},{"url":423,"details":1708,"fileName":429,"contentType":430},{"size":425,"image":1709},{"width":427,"height":428},{"sys":1711,"fields":1714},{"id":1712,"createdAt":1713},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":1715,"slug":1716,"articleIntro":1715,"category":1717},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[1718],{"metadata":1719,"sys":1722,"fields":1729},{"tags":1720,"concepts":1721},[],[],{"space":1723,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1725,"publishedVersion":379,"revision":64,"contentType":1727,"locale":29},{"sys":1724},{"type":12,"linkType":13,"id":14},{"sys":1726},{"id":21,"type":12,"linkType":22},{"sys":1728},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1730,"metaTitle":389,"metaDescription":390,"mainTitle":1731,"subtitle":408,"heroImage":1746,"ctaButton":431,"ctaLink":432},[388],{"data":1732,"content":1733,"nodeType":363},{},[1734,1740],{"data":1735,"content":1736,"nodeType":401},{},[1737],{"data":1738,"marks":1739,"value":400,"nodeType":85},{},[],{"data":1741,"content":1742,"nodeType":94},{},[1743],{"data":1744,"marks":1745,"value":362,"nodeType":85},{},[],{"metadata":1747,"sys":1750,"fields":1755},{"tags":1748,"concepts":1749},[],[],{"space":1751,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1753,"publishedVersion":64,"revision":46,"locale":29},{"sys":1752},{"type":12,"linkType":13,"id":14},{"sys":1754},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1756},{"url":423,"details":1757,"fileName":429,"contentType":430},{"size":425,"image":1758},{"width":427,"height":428},{"sys":1760,"fields":1763},{"id":1761,"createdAt":1762},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":1764,"slug":1765,"articleIntro":1764,"category":1766},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[1767],{"metadata":1768,"sys":1771,"fields":1778},{"tags":1769,"concepts":1770},[],[],{"space":1772,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1774,"publishedVersion":379,"revision":64,"contentType":1776,"locale":29},{"sys":1773},{"type":12,"linkType":13,"id":14},{"sys":1775},{"id":21,"type":12,"linkType":22},{"sys":1777},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1779,"metaTitle":389,"metaDescription":390,"mainTitle":1780,"subtitle":408,"heroImage":1795,"ctaButton":431,"ctaLink":432},[388],{"data":1781,"content":1782,"nodeType":363},{},[1783,1789],{"data":1784,"content":1785,"nodeType":401},{},[1786],{"data":1787,"marks":1788,"value":400,"nodeType":85},{},[],{"data":1790,"content":1791,"nodeType":94},{},[1792],{"data":1793,"marks":1794,"value":362,"nodeType":85},{},[],{"metadata":1796,"sys":1799,"fields":1804},{"tags":1797,"concepts":1798},[],[],{"space":1800,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1802,"publishedVersion":64,"revision":46,"locale":29},{"sys":1801},{"type":12,"linkType":13,"id":14},{"sys":1803},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1805},{"url":423,"details":1806,"fileName":429,"contentType":430},{"size":425,"image":1807},{"width":427,"height":428},{"sys":1809,"fields":1812},{"id":1810,"createdAt":1811},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":1813,"slug":1814,"articleIntro":1813,"category":1815},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[1816],{"metadata":1817,"sys":1820,"fields":1827},{"tags":1818,"concepts":1819},[],[],{"space":1821,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1823,"publishedVersion":379,"revision":64,"contentType":1825,"locale":29},{"sys":1822},{"type":12,"linkType":13,"id":14},{"sys":1824},{"id":21,"type":12,"linkType":22},{"sys":1826},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1828,"metaTitle":389,"metaDescription":390,"mainTitle":1829,"subtitle":408,"heroImage":1844,"ctaButton":431,"ctaLink":432},[388],{"data":1830,"content":1831,"nodeType":363},{},[1832,1838],{"data":1833,"content":1834,"nodeType":401},{},[1835],{"data":1836,"marks":1837,"value":400,"nodeType":85},{},[],{"data":1839,"content":1840,"nodeType":94},{},[1841],{"data":1842,"marks":1843,"value":362,"nodeType":85},{},[],{"metadata":1845,"sys":1848,"fields":1853},{"tags":1846,"concepts":1847},[],[],{"space":1849,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1851,"publishedVersion":64,"revision":46,"locale":29},{"sys":1850},{"type":12,"linkType":13,"id":14},{"sys":1852},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1854},{"url":423,"details":1855,"fileName":429,"contentType":430},{"size":425,"image":1856},{"width":427,"height":428},{"sys":1858,"fields":1861},{"id":1859,"createdAt":1860},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":1862,"slug":1863,"articleIntro":1862,"category":1864},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[1865],{"metadata":1866,"sys":1869,"fields":1876},{"tags":1867,"concepts":1868},[],[],{"space":1870,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1872,"publishedVersion":379,"revision":64,"contentType":1874,"locale":29},{"sys":1871},{"type":12,"linkType":13,"id":14},{"sys":1873},{"id":21,"type":12,"linkType":22},{"sys":1875},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1877,"metaTitle":389,"metaDescription":390,"mainTitle":1878,"subtitle":408,"heroImage":1893,"ctaButton":431,"ctaLink":432},[388],{"data":1879,"content":1880,"nodeType":363},{},[1881,1887],{"data":1882,"content":1883,"nodeType":401},{},[1884],{"data":1885,"marks":1886,"value":400,"nodeType":85},{},[],{"data":1888,"content":1889,"nodeType":94},{},[1890],{"data":1891,"marks":1892,"value":362,"nodeType":85},{},[],{"metadata":1894,"sys":1897,"fields":1902},{"tags":1895,"concepts":1896},[],[],{"space":1898,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1900,"publishedVersion":64,"revision":46,"locale":29},{"sys":1899},{"type":12,"linkType":13,"id":14},{"sys":1901},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1903},{"url":423,"details":1904,"fileName":429,"contentType":430},{"size":425,"image":1905},{"width":427,"height":428},{"sys":1907,"fields":1910},{"id":1908,"createdAt":1909},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":1911,"slug":1912,"articleIntro":1911,"category":1913},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[1914],{"metadata":1915,"sys":1918,"fields":1925},{"tags":1916,"concepts":1917},[],[],{"space":1919,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1921,"publishedVersion":379,"revision":64,"contentType":1923,"locale":29},{"sys":1920},{"type":12,"linkType":13,"id":14},{"sys":1922},{"id":21,"type":12,"linkType":22},{"sys":1924},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1926,"metaTitle":389,"metaDescription":390,"mainTitle":1927,"subtitle":408,"heroImage":1942,"ctaButton":431,"ctaLink":432},[388],{"data":1928,"content":1929,"nodeType":363},{},[1930,1936],{"data":1931,"content":1932,"nodeType":401},{},[1933],{"data":1934,"marks":1935,"value":400,"nodeType":85},{},[],{"data":1937,"content":1938,"nodeType":94},{},[1939],{"data":1940,"marks":1941,"value":362,"nodeType":85},{},[],{"metadata":1943,"sys":1946,"fields":1951},{"tags":1944,"concepts":1945},[],[],{"space":1947,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1949,"publishedVersion":64,"revision":46,"locale":29},{"sys":1948},{"type":12,"linkType":13,"id":14},{"sys":1950},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":1952},{"url":423,"details":1953,"fileName":429,"contentType":430},{"size":425,"image":1954},{"width":427,"height":428},{"sys":1956,"fields":1959},{"id":1957,"createdAt":1958},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":1960,"slug":1961,"articleIntro":1960,"category":1962},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[1963],{"metadata":1964,"sys":1967,"fields":1974},{"tags":1965,"concepts":1966},[],[],{"space":1968,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":1970,"publishedVersion":379,"revision":64,"contentType":1972,"locale":29},{"sys":1969},{"type":12,"linkType":13,"id":14},{"sys":1971},{"id":21,"type":12,"linkType":22},{"sys":1973},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":1975,"metaTitle":389,"metaDescription":390,"mainTitle":1976,"subtitle":408,"heroImage":1991,"ctaButton":431,"ctaLink":432},[388],{"data":1977,"content":1978,"nodeType":363},{},[1979,1985],{"data":1980,"content":1981,"nodeType":401},{},[1982],{"data":1983,"marks":1984,"value":400,"nodeType":85},{},[],{"data":1986,"content":1987,"nodeType":94},{},[1988],{"data":1989,"marks":1990,"value":362,"nodeType":85},{},[],{"metadata":1992,"sys":1995,"fields":2000},{"tags":1993,"concepts":1994},[],[],{"space":1996,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":1998,"publishedVersion":64,"revision":46,"locale":29},{"sys":1997},{"type":12,"linkType":13,"id":14},{"sys":1999},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2001},{"url":423,"details":2002,"fileName":429,"contentType":430},{"size":425,"image":2003},{"width":427,"height":428},{"sys":2005,"fields":2008},{"id":2006,"createdAt":2007},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":2009,"slug":2010,"articleIntro":2009,"category":2011},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[2012],{"metadata":2013,"sys":2016,"fields":2023},{"tags":2014,"concepts":2015},[],[],{"space":2017,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2019,"publishedVersion":379,"revision":64,"contentType":2021,"locale":29},{"sys":2018},{"type":12,"linkType":13,"id":14},{"sys":2020},{"id":21,"type":12,"linkType":22},{"sys":2022},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2024,"metaTitle":389,"metaDescription":390,"mainTitle":2025,"subtitle":408,"heroImage":2040,"ctaButton":431,"ctaLink":432},[388],{"data":2026,"content":2027,"nodeType":363},{},[2028,2034],{"data":2029,"content":2030,"nodeType":401},{},[2031],{"data":2032,"marks":2033,"value":400,"nodeType":85},{},[],{"data":2035,"content":2036,"nodeType":94},{},[2037],{"data":2038,"marks":2039,"value":362,"nodeType":85},{},[],{"metadata":2041,"sys":2044,"fields":2049},{"tags":2042,"concepts":2043},[],[],{"space":2045,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2047,"publishedVersion":64,"revision":46,"locale":29},{"sys":2046},{"type":12,"linkType":13,"id":14},{"sys":2048},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2050},{"url":423,"details":2051,"fileName":429,"contentType":430},{"size":425,"image":2052},{"width":427,"height":428},{"sys":2054,"fields":2057},{"id":2055,"createdAt":2056},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":2058,"slug":2059,"articleIntro":2058,"category":2060},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[2061],{"metadata":2062,"sys":2065,"fields":2072},{"tags":2063,"concepts":2064},[],[],{"space":2066,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2068,"publishedVersion":379,"revision":64,"contentType":2070,"locale":29},{"sys":2067},{"type":12,"linkType":13,"id":14},{"sys":2069},{"id":21,"type":12,"linkType":22},{"sys":2071},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2073,"metaTitle":389,"metaDescription":390,"mainTitle":2074,"subtitle":408,"heroImage":2089,"ctaButton":431,"ctaLink":432},[388],{"data":2075,"content":2076,"nodeType":363},{},[2077,2083],{"data":2078,"content":2079,"nodeType":401},{},[2080],{"data":2081,"marks":2082,"value":400,"nodeType":85},{},[],{"data":2084,"content":2085,"nodeType":94},{},[2086],{"data":2087,"marks":2088,"value":362,"nodeType":85},{},[],{"metadata":2090,"sys":2093,"fields":2098},{"tags":2091,"concepts":2092},[],[],{"space":2094,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2096,"publishedVersion":64,"revision":46,"locale":29},{"sys":2095},{"type":12,"linkType":13,"id":14},{"sys":2097},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2099},{"url":423,"details":2100,"fileName":429,"contentType":430},{"size":425,"image":2101},{"width":427,"height":428},{"sys":2103,"fields":2106},{"id":2104,"createdAt":2105},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":2107,"slug":2108,"articleIntro":2107,"category":2109},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[2110],{"metadata":2111,"sys":2114,"fields":2121},{"tags":2112,"concepts":2113},[],[],{"space":2115,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2117,"publishedVersion":379,"revision":64,"contentType":2119,"locale":29},{"sys":2116},{"type":12,"linkType":13,"id":14},{"sys":2118},{"id":21,"type":12,"linkType":22},{"sys":2120},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2122,"metaTitle":389,"metaDescription":390,"mainTitle":2123,"subtitle":408,"heroImage":2138,"ctaButton":431,"ctaLink":432},[388],{"data":2124,"content":2125,"nodeType":363},{},[2126,2132],{"data":2127,"content":2128,"nodeType":401},{},[2129],{"data":2130,"marks":2131,"value":400,"nodeType":85},{},[],{"data":2133,"content":2134,"nodeType":94},{},[2135],{"data":2136,"marks":2137,"value":362,"nodeType":85},{},[],{"metadata":2139,"sys":2142,"fields":2147},{"tags":2140,"concepts":2141},[],[],{"space":2143,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2145,"publishedVersion":64,"revision":46,"locale":29},{"sys":2144},{"type":12,"linkType":13,"id":14},{"sys":2146},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2148},{"url":423,"details":2149,"fileName":429,"contentType":430},{"size":425,"image":2150},{"width":427,"height":428},{"sys":2152,"fields":2155},{"id":2153,"createdAt":2154},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":2156,"slug":2157,"articleIntro":2156,"category":2158},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[2159],{"metadata":2160,"sys":2163,"fields":2170},{"tags":2161,"concepts":2162},[],[],{"space":2164,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2166,"publishedVersion":379,"revision":64,"contentType":2168,"locale":29},{"sys":2165},{"type":12,"linkType":13,"id":14},{"sys":2167},{"id":21,"type":12,"linkType":22},{"sys":2169},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2171,"metaTitle":389,"metaDescription":390,"mainTitle":2172,"subtitle":408,"heroImage":2187,"ctaButton":431,"ctaLink":432},[388],{"data":2173,"content":2174,"nodeType":363},{},[2175,2181],{"data":2176,"content":2177,"nodeType":401},{},[2178],{"data":2179,"marks":2180,"value":400,"nodeType":85},{},[],{"data":2182,"content":2183,"nodeType":94},{},[2184],{"data":2185,"marks":2186,"value":362,"nodeType":85},{},[],{"metadata":2188,"sys":2191,"fields":2196},{"tags":2189,"concepts":2190},[],[],{"space":2192,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2194,"publishedVersion":64,"revision":46,"locale":29},{"sys":2193},{"type":12,"linkType":13,"id":14},{"sys":2195},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2197},{"url":423,"details":2198,"fileName":429,"contentType":430},{"size":425,"image":2199},{"width":427,"height":428},{"sys":2201,"fields":2204},{"id":2202,"createdAt":2203},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":2205,"slug":2206,"articleIntro":2205,"category":2207},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[2208],{"metadata":2209,"sys":2212,"fields":2219},{"tags":2210,"concepts":2211},[],[],{"space":2213,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2215,"publishedVersion":379,"revision":64,"contentType":2217,"locale":29},{"sys":2214},{"type":12,"linkType":13,"id":14},{"sys":2216},{"id":21,"type":12,"linkType":22},{"sys":2218},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2220,"metaTitle":389,"metaDescription":390,"mainTitle":2221,"subtitle":408,"heroImage":2236,"ctaButton":431,"ctaLink":432},[388],{"data":2222,"content":2223,"nodeType":363},{},[2224,2230],{"data":2225,"content":2226,"nodeType":401},{},[2227],{"data":2228,"marks":2229,"value":400,"nodeType":85},{},[],{"data":2231,"content":2232,"nodeType":94},{},[2233],{"data":2234,"marks":2235,"value":362,"nodeType":85},{},[],{"metadata":2237,"sys":2240,"fields":2245},{"tags":2238,"concepts":2239},[],[],{"space":2241,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2243,"publishedVersion":64,"revision":46,"locale":29},{"sys":2242},{"type":12,"linkType":13,"id":14},{"sys":2244},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2246},{"url":423,"details":2247,"fileName":429,"contentType":430},{"size":425,"image":2248},{"width":427,"height":428},{"sys":2250,"fields":2253},{"id":2251,"createdAt":2252},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":2254,"slug":2255,"articleIntro":2254,"category":2256},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[2257],{"metadata":2258,"sys":2261,"fields":2268},{"tags":2259,"concepts":2260},[],[],{"space":2262,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2264,"publishedVersion":379,"revision":64,"contentType":2266,"locale":29},{"sys":2263},{"type":12,"linkType":13,"id":14},{"sys":2265},{"id":21,"type":12,"linkType":22},{"sys":2267},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2269,"metaTitle":389,"metaDescription":390,"mainTitle":2270,"subtitle":408,"heroImage":2285,"ctaButton":431,"ctaLink":432},[388],{"data":2271,"content":2272,"nodeType":363},{},[2273,2279],{"data":2274,"content":2275,"nodeType":401},{},[2276],{"data":2277,"marks":2278,"value":400,"nodeType":85},{},[],{"data":2280,"content":2281,"nodeType":94},{},[2282],{"data":2283,"marks":2284,"value":362,"nodeType":85},{},[],{"metadata":2286,"sys":2289,"fields":2294},{"tags":2287,"concepts":2288},[],[],{"space":2290,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2292,"publishedVersion":64,"revision":46,"locale":29},{"sys":2291},{"type":12,"linkType":13,"id":14},{"sys":2293},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2295},{"url":423,"details":2296,"fileName":429,"contentType":430},{"size":425,"image":2297},{"width":427,"height":428},{"sys":2299,"fields":2302},{"id":2300,"createdAt":2301},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":2303,"slug":2304,"articleIntro":2303,"category":2305},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[2306],{"metadata":2307,"sys":2310,"fields":2317},{"tags":2308,"concepts":2309},[],[],{"space":2311,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2313,"publishedVersion":379,"revision":64,"contentType":2315,"locale":29},{"sys":2312},{"type":12,"linkType":13,"id":14},{"sys":2314},{"id":21,"type":12,"linkType":22},{"sys":2316},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2318,"metaTitle":389,"metaDescription":390,"mainTitle":2319,"subtitle":408,"heroImage":2334,"ctaButton":431,"ctaLink":432},[388],{"data":2320,"content":2321,"nodeType":363},{},[2322,2328],{"data":2323,"content":2324,"nodeType":401},{},[2325],{"data":2326,"marks":2327,"value":400,"nodeType":85},{},[],{"data":2329,"content":2330,"nodeType":94},{},[2331],{"data":2332,"marks":2333,"value":362,"nodeType":85},{},[],{"metadata":2335,"sys":2338,"fields":2343},{"tags":2336,"concepts":2337},[],[],{"space":2339,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2341,"publishedVersion":64,"revision":46,"locale":29},{"sys":2340},{"type":12,"linkType":13,"id":14},{"sys":2342},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2344},{"url":423,"details":2345,"fileName":429,"contentType":430},{"size":425,"image":2346},{"width":427,"height":428},{"sys":2348,"fields":2351},{"id":2349,"createdAt":2350},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":2352,"slug":2353,"articleIntro":2352,"category":2354},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[2355],{"metadata":2356,"sys":2359,"fields":2366},{"tags":2357,"concepts":2358},[],[],{"space":2360,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2362,"publishedVersion":379,"revision":64,"contentType":2364,"locale":29},{"sys":2361},{"type":12,"linkType":13,"id":14},{"sys":2363},{"id":21,"type":12,"linkType":22},{"sys":2365},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2367,"metaTitle":389,"metaDescription":390,"mainTitle":2368,"subtitle":408,"heroImage":2383,"ctaButton":431,"ctaLink":432},[388],{"data":2369,"content":2370,"nodeType":363},{},[2371,2377],{"data":2372,"content":2373,"nodeType":401},{},[2374],{"data":2375,"marks":2376,"value":400,"nodeType":85},{},[],{"data":2378,"content":2379,"nodeType":94},{},[2380],{"data":2381,"marks":2382,"value":362,"nodeType":85},{},[],{"metadata":2384,"sys":2387,"fields":2392},{"tags":2385,"concepts":2386},[],[],{"space":2388,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2390,"publishedVersion":64,"revision":46,"locale":29},{"sys":2389},{"type":12,"linkType":13,"id":14},{"sys":2391},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2393},{"url":423,"details":2394,"fileName":429,"contentType":430},{"size":425,"image":2395},{"width":427,"height":428},{"sys":2397,"fields":2400},{"id":2398,"createdAt":2399},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":2401,"slug":2402,"articleIntro":-1,"category":2403},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[2404],{"metadata":2405,"sys":2408,"fields":2415},{"tags":2406,"concepts":2407},[],[],{"space":2409,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2411,"publishedVersion":379,"revision":64,"contentType":2413,"locale":29},{"sys":2410},{"type":12,"linkType":13,"id":14},{"sys":2412},{"id":21,"type":12,"linkType":22},{"sys":2414},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2416,"metaTitle":389,"metaDescription":390,"mainTitle":2417,"subtitle":408,"heroImage":2432,"ctaButton":431,"ctaLink":432},[388],{"data":2418,"content":2419,"nodeType":363},{},[2420,2426],{"data":2421,"content":2422,"nodeType":401},{},[2423],{"data":2424,"marks":2425,"value":400,"nodeType":85},{},[],{"data":2427,"content":2428,"nodeType":94},{},[2429],{"data":2430,"marks":2431,"value":362,"nodeType":85},{},[],{"metadata":2433,"sys":2436,"fields":2441},{"tags":2434,"concepts":2435},[],[],{"space":2437,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2439,"publishedVersion":64,"revision":46,"locale":29},{"sys":2438},{"type":12,"linkType":13,"id":14},{"sys":2440},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2442},{"url":423,"details":2443,"fileName":429,"contentType":430},{"size":425,"image":2444},{"width":427,"height":428},{"sys":2446,"fields":2449},{"id":2447,"createdAt":2448},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":2450,"slug":2451,"articleIntro":2450,"category":2452},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[2453],{"metadata":2454,"sys":2457,"fields":2464},{"tags":2455,"concepts":2456},[],[],{"space":2458,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2460,"publishedVersion":379,"revision":64,"contentType":2462,"locale":29},{"sys":2459},{"type":12,"linkType":13,"id":14},{"sys":2461},{"id":21,"type":12,"linkType":22},{"sys":2463},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2465,"metaTitle":389,"metaDescription":390,"mainTitle":2466,"subtitle":408,"heroImage":2481,"ctaButton":431,"ctaLink":432},[388],{"data":2467,"content":2468,"nodeType":363},{},[2469,2475],{"data":2470,"content":2471,"nodeType":401},{},[2472],{"data":2473,"marks":2474,"value":400,"nodeType":85},{},[],{"data":2476,"content":2477,"nodeType":94},{},[2478],{"data":2479,"marks":2480,"value":362,"nodeType":85},{},[],{"metadata":2482,"sys":2485,"fields":2490},{"tags":2483,"concepts":2484},[],[],{"space":2486,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2488,"publishedVersion":64,"revision":46,"locale":29},{"sys":2487},{"type":12,"linkType":13,"id":14},{"sys":2489},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2491},{"url":423,"details":2492,"fileName":429,"contentType":430},{"size":425,"image":2493},{"width":427,"height":428},{"sys":2495,"fields":2498},{"id":2496,"createdAt":2497},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":2499,"slug":2500,"articleIntro":2499,"category":2501},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[2502],{"metadata":2503,"sys":2506,"fields":2513},{"tags":2504,"concepts":2505},[],[],{"space":2507,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2509,"publishedVersion":379,"revision":64,"contentType":2511,"locale":29},{"sys":2508},{"type":12,"linkType":13,"id":14},{"sys":2510},{"id":21,"type":12,"linkType":22},{"sys":2512},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2514,"metaTitle":389,"metaDescription":390,"mainTitle":2515,"subtitle":408,"heroImage":2530,"ctaButton":431,"ctaLink":432},[388],{"data":2516,"content":2517,"nodeType":363},{},[2518,2524],{"data":2519,"content":2520,"nodeType":401},{},[2521],{"data":2522,"marks":2523,"value":400,"nodeType":85},{},[],{"data":2525,"content":2526,"nodeType":94},{},[2527],{"data":2528,"marks":2529,"value":362,"nodeType":85},{},[],{"metadata":2531,"sys":2534,"fields":2539},{"tags":2532,"concepts":2533},[],[],{"space":2535,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2537,"publishedVersion":64,"revision":46,"locale":29},{"sys":2536},{"type":12,"linkType":13,"id":14},{"sys":2538},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2540},{"url":423,"details":2541,"fileName":429,"contentType":430},{"size":425,"image":2542},{"width":427,"height":428},{"sys":2544,"fields":2547},{"id":2545,"createdAt":2546},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":2548,"slug":2549,"articleIntro":2548,"category":2550},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[2551],{"metadata":2552,"sys":2555,"fields":2562},{"tags":2553,"concepts":2554},[],[],{"space":2556,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2558,"publishedVersion":379,"revision":64,"contentType":2560,"locale":29},{"sys":2557},{"type":12,"linkType":13,"id":14},{"sys":2559},{"id":21,"type":12,"linkType":22},{"sys":2561},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2563,"metaTitle":389,"metaDescription":390,"mainTitle":2564,"subtitle":408,"heroImage":2579,"ctaButton":431,"ctaLink":432},[388],{"data":2565,"content":2566,"nodeType":363},{},[2567,2573],{"data":2568,"content":2569,"nodeType":401},{},[2570],{"data":2571,"marks":2572,"value":400,"nodeType":85},{},[],{"data":2574,"content":2575,"nodeType":94},{},[2576],{"data":2577,"marks":2578,"value":362,"nodeType":85},{},[],{"metadata":2580,"sys":2583,"fields":2588},{"tags":2581,"concepts":2582},[],[],{"space":2584,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2586,"publishedVersion":64,"revision":46,"locale":29},{"sys":2585},{"type":12,"linkType":13,"id":14},{"sys":2587},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2589},{"url":423,"details":2590,"fileName":429,"contentType":430},{"size":425,"image":2591},{"width":427,"height":428},{"sys":2593,"fields":2596},{"id":2594,"createdAt":2595},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":2597,"slug":2598,"articleIntro":-1,"category":2599},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[2600],{"metadata":2601,"sys":2604,"fields":2611},{"tags":2602,"concepts":2603},[],[],{"space":2605,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2607,"publishedVersion":379,"revision":64,"contentType":2609,"locale":29},{"sys":2606},{"type":12,"linkType":13,"id":14},{"sys":2608},{"id":21,"type":12,"linkType":22},{"sys":2610},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2612,"metaTitle":389,"metaDescription":390,"mainTitle":2613,"subtitle":408,"heroImage":2628,"ctaButton":431,"ctaLink":432},[388],{"data":2614,"content":2615,"nodeType":363},{},[2616,2622],{"data":2617,"content":2618,"nodeType":401},{},[2619],{"data":2620,"marks":2621,"value":400,"nodeType":85},{},[],{"data":2623,"content":2624,"nodeType":94},{},[2625],{"data":2626,"marks":2627,"value":362,"nodeType":85},{},[],{"metadata":2629,"sys":2632,"fields":2637},{"tags":2630,"concepts":2631},[],[],{"space":2633,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2635,"publishedVersion":64,"revision":46,"locale":29},{"sys":2634},{"type":12,"linkType":13,"id":14},{"sys":2636},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2638},{"url":423,"details":2639,"fileName":429,"contentType":430},{"size":425,"image":2640},{"width":427,"height":428},{"sys":2642,"fields":2645},{"id":2643,"createdAt":2644},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":2646,"slug":2647,"articleIntro":2646,"category":2648},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[2649],{"metadata":2650,"sys":2653,"fields":2660},{"tags":2651,"concepts":2652},[],[],{"space":2654,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2656,"publishedVersion":379,"revision":64,"contentType":2658,"locale":29},{"sys":2655},{"type":12,"linkType":13,"id":14},{"sys":2657},{"id":21,"type":12,"linkType":22},{"sys":2659},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2661,"metaTitle":389,"metaDescription":390,"mainTitle":2662,"subtitle":408,"heroImage":2677,"ctaButton":431,"ctaLink":432},[388],{"data":2663,"content":2664,"nodeType":363},{},[2665,2671],{"data":2666,"content":2667,"nodeType":401},{},[2668],{"data":2669,"marks":2670,"value":400,"nodeType":85},{},[],{"data":2672,"content":2673,"nodeType":94},{},[2674],{"data":2675,"marks":2676,"value":362,"nodeType":85},{},[],{"metadata":2678,"sys":2681,"fields":2686},{"tags":2679,"concepts":2680},[],[],{"space":2682,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2684,"publishedVersion":64,"revision":46,"locale":29},{"sys":2683},{"type":12,"linkType":13,"id":14},{"sys":2685},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2687},{"url":423,"details":2688,"fileName":429,"contentType":430},{"size":425,"image":2689},{"width":427,"height":428},{"sys":2691,"fields":2694},{"id":2692,"createdAt":2693},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":2695,"slug":2696,"articleIntro":-1,"category":2697},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[2698],{"metadata":2699,"sys":2702,"fields":2709},{"tags":2700,"concepts":2701},[],[],{"space":2703,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2705,"publishedVersion":379,"revision":64,"contentType":2707,"locale":29},{"sys":2704},{"type":12,"linkType":13,"id":14},{"sys":2706},{"id":21,"type":12,"linkType":22},{"sys":2708},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2710,"metaTitle":389,"metaDescription":390,"mainTitle":2711,"subtitle":408,"heroImage":2726,"ctaButton":431,"ctaLink":432},[388],{"data":2712,"content":2713,"nodeType":363},{},[2714,2720],{"data":2715,"content":2716,"nodeType":401},{},[2717],{"data":2718,"marks":2719,"value":400,"nodeType":85},{},[],{"data":2721,"content":2722,"nodeType":94},{},[2723],{"data":2724,"marks":2725,"value":362,"nodeType":85},{},[],{"metadata":2727,"sys":2730,"fields":2735},{"tags":2728,"concepts":2729},[],[],{"space":2731,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2733,"publishedVersion":64,"revision":46,"locale":29},{"sys":2732},{"type":12,"linkType":13,"id":14},{"sys":2734},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2736},{"url":423,"details":2737,"fileName":429,"contentType":430},{"size":425,"image":2738},{"width":427,"height":428},{"sys":2740,"fields":2743},{"id":2741,"createdAt":2742},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":2744,"slug":2745,"articleIntro":2744,"category":2746},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[2747],{"metadata":2748,"sys":2751,"fields":2758},{"tags":2749,"concepts":2750},[],[],{"space":2752,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2754,"publishedVersion":379,"revision":64,"contentType":2756,"locale":29},{"sys":2753},{"type":12,"linkType":13,"id":14},{"sys":2755},{"id":21,"type":12,"linkType":22},{"sys":2757},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2759,"metaTitle":389,"metaDescription":390,"mainTitle":2760,"subtitle":408,"heroImage":2775,"ctaButton":431,"ctaLink":432},[388],{"data":2761,"content":2762,"nodeType":363},{},[2763,2769],{"data":2764,"content":2765,"nodeType":401},{},[2766],{"data":2767,"marks":2768,"value":400,"nodeType":85},{},[],{"data":2770,"content":2771,"nodeType":94},{},[2772],{"data":2773,"marks":2774,"value":362,"nodeType":85},{},[],{"metadata":2776,"sys":2779,"fields":2784},{"tags":2777,"concepts":2778},[],[],{"space":2780,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2782,"publishedVersion":64,"revision":46,"locale":29},{"sys":2781},{"type":12,"linkType":13,"id":14},{"sys":2783},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2785},{"url":423,"details":2786,"fileName":429,"contentType":430},{"size":425,"image":2787},{"width":427,"height":428},{"sys":2789,"fields":2792},{"id":2790,"createdAt":2791},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":2793,"slug":2794,"articleIntro":2793,"category":2795},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[2796],{"metadata":2797,"sys":2800,"fields":2807},{"tags":2798,"concepts":2799},[],[],{"space":2801,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2803,"publishedVersion":379,"revision":64,"contentType":2805,"locale":29},{"sys":2802},{"type":12,"linkType":13,"id":14},{"sys":2804},{"id":21,"type":12,"linkType":22},{"sys":2806},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2808,"metaTitle":389,"metaDescription":390,"mainTitle":2809,"subtitle":408,"heroImage":2824,"ctaButton":431,"ctaLink":432},[388],{"data":2810,"content":2811,"nodeType":363},{},[2812,2818],{"data":2813,"content":2814,"nodeType":401},{},[2815],{"data":2816,"marks":2817,"value":400,"nodeType":85},{},[],{"data":2819,"content":2820,"nodeType":94},{},[2821],{"data":2822,"marks":2823,"value":362,"nodeType":85},{},[],{"metadata":2825,"sys":2828,"fields":2833},{"tags":2826,"concepts":2827},[],[],{"space":2829,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2831,"publishedVersion":64,"revision":46,"locale":29},{"sys":2830},{"type":12,"linkType":13,"id":14},{"sys":2832},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2834},{"url":423,"details":2835,"fileName":429,"contentType":430},{"size":425,"image":2836},{"width":427,"height":428},{"sys":2838,"fields":2841},{"id":2839,"createdAt":2840},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":2842,"slug":2843,"articleIntro":2842,"category":2844},"Compte 508 - Obligations","compte-508-obligations",[2845],{"metadata":2846,"sys":2849,"fields":2856},{"tags":2847,"concepts":2848},[],[],{"space":2850,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2852,"publishedVersion":379,"revision":64,"contentType":2854,"locale":29},{"sys":2851},{"type":12,"linkType":13,"id":14},{"sys":2853},{"id":21,"type":12,"linkType":22},{"sys":2855},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2857,"metaTitle":389,"metaDescription":390,"mainTitle":2858,"subtitle":408,"heroImage":2873,"ctaButton":431,"ctaLink":432},[388],{"data":2859,"content":2860,"nodeType":363},{},[2861,2867],{"data":2862,"content":2863,"nodeType":401},{},[2864],{"data":2865,"marks":2866,"value":400,"nodeType":85},{},[],{"data":2868,"content":2869,"nodeType":94},{},[2870],{"data":2871,"marks":2872,"value":362,"nodeType":85},{},[],{"metadata":2874,"sys":2877,"fields":2882},{"tags":2875,"concepts":2876},[],[],{"space":2878,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2880,"publishedVersion":64,"revision":46,"locale":29},{"sys":2879},{"type":12,"linkType":13,"id":14},{"sys":2881},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2883},{"url":423,"details":2884,"fileName":429,"contentType":430},{"size":425,"image":2885},{"width":427,"height":428},{"sys":2887,"fields":2890},{"id":2888,"createdAt":2889},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":2891,"slug":2892,"articleIntro":2891,"category":2893},"698 - Intégration fiscale","compte-698-integration-fiscale",[2894],{"metadata":2895,"sys":2898,"fields":2905},{"tags":2896,"concepts":2897},[],[],{"space":2899,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2901,"publishedVersion":379,"revision":64,"contentType":2903,"locale":29},{"sys":2900},{"type":12,"linkType":13,"id":14},{"sys":2902},{"id":21,"type":12,"linkType":22},{"sys":2904},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2906,"metaTitle":389,"metaDescription":390,"mainTitle":2907,"subtitle":408,"heroImage":2922,"ctaButton":431,"ctaLink":432},[388],{"data":2908,"content":2909,"nodeType":363},{},[2910,2916],{"data":2911,"content":2912,"nodeType":401},{},[2913],{"data":2914,"marks":2915,"value":400,"nodeType":85},{},[],{"data":2917,"content":2918,"nodeType":94},{},[2919],{"data":2920,"marks":2921,"value":362,"nodeType":85},{},[],{"metadata":2923,"sys":2926,"fields":2931},{"tags":2924,"concepts":2925},[],[],{"space":2927,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2929,"publishedVersion":64,"revision":46,"locale":29},{"sys":2928},{"type":12,"linkType":13,"id":14},{"sys":2930},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2932},{"url":423,"details":2933,"fileName":429,"contentType":430},{"size":425,"image":2934},{"width":427,"height":428},{"sys":2936,"fields":2939},{"id":2937,"createdAt":2938},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":2940,"slug":2941,"articleIntro":2940,"category":2942},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[2943],{"metadata":2944,"sys":2947,"fields":2954},{"tags":2945,"concepts":2946},[],[],{"space":2948,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2950,"publishedVersion":379,"revision":64,"contentType":2952,"locale":29},{"sys":2949},{"type":12,"linkType":13,"id":14},{"sys":2951},{"id":21,"type":12,"linkType":22},{"sys":2953},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":2955,"metaTitle":389,"metaDescription":390,"mainTitle":2956,"subtitle":408,"heroImage":2971,"ctaButton":431,"ctaLink":432},[388],{"data":2957,"content":2958,"nodeType":363},{},[2959,2965],{"data":2960,"content":2961,"nodeType":401},{},[2962],{"data":2963,"marks":2964,"value":400,"nodeType":85},{},[],{"data":2966,"content":2967,"nodeType":94},{},[2968],{"data":2969,"marks":2970,"value":362,"nodeType":85},{},[],{"metadata":2972,"sys":2975,"fields":2980},{"tags":2973,"concepts":2974},[],[],{"space":2976,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":2978,"publishedVersion":64,"revision":46,"locale":29},{"sys":2977},{"type":12,"linkType":13,"id":14},{"sys":2979},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":2981},{"url":423,"details":2982,"fileName":429,"contentType":430},{"size":425,"image":2983},{"width":427,"height":428},{"sys":2985,"fields":2988},{"id":2986,"createdAt":2987},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":2989,"slug":2990,"articleIntro":2989,"category":2991},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[2992],{"metadata":2993,"sys":2996,"fields":3003},{"tags":2994,"concepts":2995},[],[],{"space":2997,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":2999,"publishedVersion":379,"revision":64,"contentType":3001,"locale":29},{"sys":2998},{"type":12,"linkType":13,"id":14},{"sys":3000},{"id":21,"type":12,"linkType":22},{"sys":3002},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3004,"metaTitle":389,"metaDescription":390,"mainTitle":3005,"subtitle":408,"heroImage":3020,"ctaButton":431,"ctaLink":432},[388],{"data":3006,"content":3007,"nodeType":363},{},[3008,3014],{"data":3009,"content":3010,"nodeType":401},{},[3011],{"data":3012,"marks":3013,"value":400,"nodeType":85},{},[],{"data":3015,"content":3016,"nodeType":94},{},[3017],{"data":3018,"marks":3019,"value":362,"nodeType":85},{},[],{"metadata":3021,"sys":3024,"fields":3029},{"tags":3022,"concepts":3023},[],[],{"space":3025,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3027,"publishedVersion":64,"revision":46,"locale":29},{"sys":3026},{"type":12,"linkType":13,"id":14},{"sys":3028},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3030},{"url":423,"details":3031,"fileName":429,"contentType":430},{"size":425,"image":3032},{"width":427,"height":428},{"sys":3034,"fields":3037},{"id":3035,"createdAt":3036},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":3038,"slug":3039,"articleIntro":3038,"category":3040},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[3041],{"metadata":3042,"sys":3045,"fields":3052},{"tags":3043,"concepts":3044},[],[],{"space":3046,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3048,"publishedVersion":379,"revision":64,"contentType":3050,"locale":29},{"sys":3047},{"type":12,"linkType":13,"id":14},{"sys":3049},{"id":21,"type":12,"linkType":22},{"sys":3051},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3053,"metaTitle":389,"metaDescription":390,"mainTitle":3054,"subtitle":408,"heroImage":3069,"ctaButton":431,"ctaLink":432},[388],{"data":3055,"content":3056,"nodeType":363},{},[3057,3063],{"data":3058,"content":3059,"nodeType":401},{},[3060],{"data":3061,"marks":3062,"value":400,"nodeType":85},{},[],{"data":3064,"content":3065,"nodeType":94},{},[3066],{"data":3067,"marks":3068,"value":362,"nodeType":85},{},[],{"metadata":3070,"sys":3073,"fields":3078},{"tags":3071,"concepts":3072},[],[],{"space":3074,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3076,"publishedVersion":64,"revision":46,"locale":29},{"sys":3075},{"type":12,"linkType":13,"id":14},{"sys":3077},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3079},{"url":423,"details":3080,"fileName":429,"contentType":430},{"size":425,"image":3081},{"width":427,"height":428},{"sys":3083,"fields":3086},{"id":3084,"createdAt":3085},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":3087,"slug":3088,"articleIntro":3087,"category":3089},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[3090],{"metadata":3091,"sys":3094,"fields":3101},{"tags":3092,"concepts":3093},[],[],{"space":3095,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3097,"publishedVersion":379,"revision":64,"contentType":3099,"locale":29},{"sys":3096},{"type":12,"linkType":13,"id":14},{"sys":3098},{"id":21,"type":12,"linkType":22},{"sys":3100},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3102,"metaTitle":389,"metaDescription":390,"mainTitle":3103,"subtitle":408,"heroImage":3118,"ctaButton":431,"ctaLink":432},[388],{"data":3104,"content":3105,"nodeType":363},{},[3106,3112],{"data":3107,"content":3108,"nodeType":401},{},[3109],{"data":3110,"marks":3111,"value":400,"nodeType":85},{},[],{"data":3113,"content":3114,"nodeType":94},{},[3115],{"data":3116,"marks":3117,"value":362,"nodeType":85},{},[],{"metadata":3119,"sys":3122,"fields":3127},{"tags":3120,"concepts":3121},[],[],{"space":3123,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3125,"publishedVersion":64,"revision":46,"locale":29},{"sys":3124},{"type":12,"linkType":13,"id":14},{"sys":3126},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3128},{"url":423,"details":3129,"fileName":429,"contentType":430},{"size":425,"image":3130},{"width":427,"height":428},{"sys":3132,"fields":3135},{"id":3133,"createdAt":3134},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":3136,"slug":3137,"articleIntro":3136,"category":3138},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[3139],{"metadata":3140,"sys":3143,"fields":3150},{"tags":3141,"concepts":3142},[],[],{"space":3144,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3146,"publishedVersion":379,"revision":64,"contentType":3148,"locale":29},{"sys":3145},{"type":12,"linkType":13,"id":14},{"sys":3147},{"id":21,"type":12,"linkType":22},{"sys":3149},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3151,"metaTitle":389,"metaDescription":390,"mainTitle":3152,"subtitle":408,"heroImage":3167,"ctaButton":431,"ctaLink":432},[388],{"data":3153,"content":3154,"nodeType":363},{},[3155,3161],{"data":3156,"content":3157,"nodeType":401},{},[3158],{"data":3159,"marks":3160,"value":400,"nodeType":85},{},[],{"data":3162,"content":3163,"nodeType":94},{},[3164],{"data":3165,"marks":3166,"value":362,"nodeType":85},{},[],{"metadata":3168,"sys":3171,"fields":3176},{"tags":3169,"concepts":3170},[],[],{"space":3172,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3174,"publishedVersion":64,"revision":46,"locale":29},{"sys":3173},{"type":12,"linkType":13,"id":14},{"sys":3175},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3177},{"url":423,"details":3178,"fileName":429,"contentType":430},{"size":425,"image":3179},{"width":427,"height":428},{"sys":3181,"fields":3184},{"id":3182,"createdAt":3183},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":3185,"slug":3186,"articleIntro":3185,"category":3187},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[3188],{"metadata":3189,"sys":3192,"fields":3199},{"tags":3190,"concepts":3191},[],[],{"space":3193,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3195,"publishedVersion":379,"revision":64,"contentType":3197,"locale":29},{"sys":3194},{"type":12,"linkType":13,"id":14},{"sys":3196},{"id":21,"type":12,"linkType":22},{"sys":3198},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3200,"metaTitle":389,"metaDescription":390,"mainTitle":3201,"subtitle":408,"heroImage":3216,"ctaButton":431,"ctaLink":432},[388],{"data":3202,"content":3203,"nodeType":363},{},[3204,3210],{"data":3205,"content":3206,"nodeType":401},{},[3207],{"data":3208,"marks":3209,"value":400,"nodeType":85},{},[],{"data":3211,"content":3212,"nodeType":94},{},[3213],{"data":3214,"marks":3215,"value":362,"nodeType":85},{},[],{"metadata":3217,"sys":3220,"fields":3225},{"tags":3218,"concepts":3219},[],[],{"space":3221,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3223,"publishedVersion":64,"revision":46,"locale":29},{"sys":3222},{"type":12,"linkType":13,"id":14},{"sys":3224},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3226},{"url":423,"details":3227,"fileName":429,"contentType":430},{"size":425,"image":3228},{"width":427,"height":428},{"sys":3230,"fields":3233},{"id":3231,"createdAt":3232},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":3234,"slug":3235,"articleIntro":3234,"category":3236},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[3237],{"metadata":3238,"sys":3241,"fields":3248},{"tags":3239,"concepts":3240},[],[],{"space":3242,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3244,"publishedVersion":379,"revision":64,"contentType":3246,"locale":29},{"sys":3243},{"type":12,"linkType":13,"id":14},{"sys":3245},{"id":21,"type":12,"linkType":22},{"sys":3247},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3249,"metaTitle":389,"metaDescription":390,"mainTitle":3250,"subtitle":408,"heroImage":3265,"ctaButton":431,"ctaLink":432},[388],{"data":3251,"content":3252,"nodeType":363},{},[3253,3259],{"data":3254,"content":3255,"nodeType":401},{},[3256],{"data":3257,"marks":3258,"value":400,"nodeType":85},{},[],{"data":3260,"content":3261,"nodeType":94},{},[3262],{"data":3263,"marks":3264,"value":362,"nodeType":85},{},[],{"metadata":3266,"sys":3269,"fields":3274},{"tags":3267,"concepts":3268},[],[],{"space":3270,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3272,"publishedVersion":64,"revision":46,"locale":29},{"sys":3271},{"type":12,"linkType":13,"id":14},{"sys":3273},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3275},{"url":423,"details":3276,"fileName":429,"contentType":430},{"size":425,"image":3277},{"width":427,"height":428},{"sys":3279,"fields":3282},{"id":3280,"createdAt":3281},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":3283,"slug":3284,"articleIntro":3283,"category":3285},"331 - Produits en cours","compte-331-produits-en-cours",[3286],{"metadata":3287,"sys":3290,"fields":3297},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3293,"publishedVersion":379,"revision":64,"contentType":3295,"locale":29},{"sys":3292},{"type":12,"linkType":13,"id":14},{"sys":3294},{"id":21,"type":12,"linkType":22},{"sys":3296},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3298,"metaTitle":389,"metaDescription":390,"mainTitle":3299,"subtitle":408,"heroImage":3314,"ctaButton":431,"ctaLink":432},[388],{"data":3300,"content":3301,"nodeType":363},{},[3302,3308],{"data":3303,"content":3304,"nodeType":401},{},[3305],{"data":3306,"marks":3307,"value":400,"nodeType":85},{},[],{"data":3309,"content":3310,"nodeType":94},{},[3311],{"data":3312,"marks":3313,"value":362,"nodeType":85},{},[],{"metadata":3315,"sys":3318,"fields":3323},{"tags":3316,"concepts":3317},[],[],{"space":3319,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3321,"publishedVersion":64,"revision":46,"locale":29},{"sys":3320},{"type":12,"linkType":13,"id":14},{"sys":3322},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3324},{"url":423,"details":3325,"fileName":429,"contentType":430},{"size":425,"image":3326},{"width":427,"height":428},{"sys":3328,"fields":3331},{"id":3329,"createdAt":3330},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":3332,"slug":3333,"articleIntro":3332,"category":3334},"475 - Comptes d'attente","compte-475-comptes-d-attente",[3335],{"metadata":3336,"sys":3339,"fields":3346},{"tags":3337,"concepts":3338},[],[],{"space":3340,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3342,"publishedVersion":379,"revision":64,"contentType":3344,"locale":29},{"sys":3341},{"type":12,"linkType":13,"id":14},{"sys":3343},{"id":21,"type":12,"linkType":22},{"sys":3345},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3347,"metaTitle":389,"metaDescription":390,"mainTitle":3348,"subtitle":408,"heroImage":3363,"ctaButton":431,"ctaLink":432},[388],{"data":3349,"content":3350,"nodeType":363},{},[3351,3357],{"data":3352,"content":3353,"nodeType":401},{},[3354],{"data":3355,"marks":3356,"value":400,"nodeType":85},{},[],{"data":3358,"content":3359,"nodeType":94},{},[3360],{"data":3361,"marks":3362,"value":362,"nodeType":85},{},[],{"metadata":3364,"sys":3367,"fields":3372},{"tags":3365,"concepts":3366},[],[],{"space":3368,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3370,"publishedVersion":64,"revision":46,"locale":29},{"sys":3369},{"type":12,"linkType":13,"id":14},{"sys":3371},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3373},{"url":423,"details":3374,"fileName":429,"contentType":430},{"size":425,"image":3375},{"width":427,"height":428},{"sys":3377,"fields":3380},{"id":3378,"createdAt":3379},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":3381,"slug":3382,"articleIntro":-1,"category":3383},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[3384],{"metadata":3385,"sys":3388,"fields":3395},{"tags":3386,"concepts":3387},[],[],{"space":3389,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3391,"publishedVersion":379,"revision":64,"contentType":3393,"locale":29},{"sys":3390},{"type":12,"linkType":13,"id":14},{"sys":3392},{"id":21,"type":12,"linkType":22},{"sys":3394},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3396,"metaTitle":389,"metaDescription":390,"mainTitle":3397,"subtitle":408,"heroImage":3412,"ctaButton":431,"ctaLink":432},[388],{"data":3398,"content":3399,"nodeType":363},{},[3400,3406],{"data":3401,"content":3402,"nodeType":401},{},[3403],{"data":3404,"marks":3405,"value":400,"nodeType":85},{},[],{"data":3407,"content":3408,"nodeType":94},{},[3409],{"data":3410,"marks":3411,"value":362,"nodeType":85},{},[],{"metadata":3413,"sys":3416,"fields":3421},{"tags":3414,"concepts":3415},[],[],{"space":3417,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3419,"publishedVersion":64,"revision":46,"locale":29},{"sys":3418},{"type":12,"linkType":13,"id":14},{"sys":3420},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3422},{"url":423,"details":3423,"fileName":429,"contentType":430},{"size":425,"image":3424},{"width":427,"height":428},{"sys":3426,"fields":3429},{"id":3427,"createdAt":3428},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":3430,"slug":3431,"articleIntro":3430,"category":3432},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[3433],{"metadata":3434,"sys":3437,"fields":3444},{"tags":3435,"concepts":3436},[],[],{"space":3438,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3440,"publishedVersion":379,"revision":64,"contentType":3442,"locale":29},{"sys":3439},{"type":12,"linkType":13,"id":14},{"sys":3441},{"id":21,"type":12,"linkType":22},{"sys":3443},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3445,"metaTitle":389,"metaDescription":390,"mainTitle":3446,"subtitle":408,"heroImage":3461,"ctaButton":431,"ctaLink":432},[388],{"data":3447,"content":3448,"nodeType":363},{},[3449,3455],{"data":3450,"content":3451,"nodeType":401},{},[3452],{"data":3453,"marks":3454,"value":400,"nodeType":85},{},[],{"data":3456,"content":3457,"nodeType":94},{},[3458],{"data":3459,"marks":3460,"value":362,"nodeType":85},{},[],{"metadata":3462,"sys":3465,"fields":3470},{"tags":3463,"concepts":3464},[],[],{"space":3466,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3468,"publishedVersion":64,"revision":46,"locale":29},{"sys":3467},{"type":12,"linkType":13,"id":14},{"sys":3469},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3471},{"url":423,"details":3472,"fileName":429,"contentType":430},{"size":425,"image":3473},{"width":427,"height":428},{"sys":3475,"fields":3478},{"id":3476,"createdAt":3477},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":3479,"slug":3480,"articleIntro":3479,"category":3481},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[3482],{"metadata":3483,"sys":3486,"fields":3493},{"tags":3484,"concepts":3485},[],[],{"space":3487,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3489,"publishedVersion":379,"revision":64,"contentType":3491,"locale":29},{"sys":3488},{"type":12,"linkType":13,"id":14},{"sys":3490},{"id":21,"type":12,"linkType":22},{"sys":3492},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3494,"metaTitle":389,"metaDescription":390,"mainTitle":3495,"subtitle":408,"heroImage":3510,"ctaButton":431,"ctaLink":432},[388],{"data":3496,"content":3497,"nodeType":363},{},[3498,3504],{"data":3499,"content":3500,"nodeType":401},{},[3501],{"data":3502,"marks":3503,"value":400,"nodeType":85},{},[],{"data":3505,"content":3506,"nodeType":94},{},[3507],{"data":3508,"marks":3509,"value":362,"nodeType":85},{},[],{"metadata":3511,"sys":3514,"fields":3519},{"tags":3512,"concepts":3513},[],[],{"space":3515,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3517,"publishedVersion":64,"revision":46,"locale":29},{"sys":3516},{"type":12,"linkType":13,"id":14},{"sys":3518},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3520},{"url":423,"details":3521,"fileName":429,"contentType":430},{"size":425,"image":3522},{"width":427,"height":428},{"sys":3524,"fields":3527},{"id":3525,"createdAt":3526},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":3528,"slug":3529,"articleIntro":3528,"category":3530},"6232 - Echantillons","compte-6232-echantillons",[3531],{"metadata":3532,"sys":3535,"fields":3542},{"tags":3533,"concepts":3534},[],[],{"space":3536,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3538,"publishedVersion":379,"revision":64,"contentType":3540,"locale":29},{"sys":3537},{"type":12,"linkType":13,"id":14},{"sys":3539},{"id":21,"type":12,"linkType":22},{"sys":3541},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3543,"metaTitle":389,"metaDescription":390,"mainTitle":3544,"subtitle":408,"heroImage":3559,"ctaButton":431,"ctaLink":432},[388],{"data":3545,"content":3546,"nodeType":363},{},[3547,3553],{"data":3548,"content":3549,"nodeType":401},{},[3550],{"data":3551,"marks":3552,"value":400,"nodeType":85},{},[],{"data":3554,"content":3555,"nodeType":94},{},[3556],{"data":3557,"marks":3558,"value":362,"nodeType":85},{},[],{"metadata":3560,"sys":3563,"fields":3568},{"tags":3561,"concepts":3562},[],[],{"space":3564,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3566,"publishedVersion":64,"revision":46,"locale":29},{"sys":3565},{"type":12,"linkType":13,"id":14},{"sys":3567},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3569},{"url":423,"details":3570,"fileName":429,"contentType":430},{"size":425,"image":3571},{"width":427,"height":428},{"sys":3573,"fields":3576},{"id":3574,"createdAt":3575},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":3577,"slug":3578,"articleIntro":3577,"category":3579},"Compte 213 - Constructions","compte-213-constructions",[3580],{"metadata":3581,"sys":3584,"fields":3591},{"tags":3582,"concepts":3583},[],[],{"space":3585,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3587,"publishedVersion":379,"revision":64,"contentType":3589,"locale":29},{"sys":3586},{"type":12,"linkType":13,"id":14},{"sys":3588},{"id":21,"type":12,"linkType":22},{"sys":3590},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3592,"metaTitle":389,"metaDescription":390,"mainTitle":3593,"subtitle":408,"heroImage":3608,"ctaButton":431,"ctaLink":432},[388],{"data":3594,"content":3595,"nodeType":363},{},[3596,3602],{"data":3597,"content":3598,"nodeType":401},{},[3599],{"data":3600,"marks":3601,"value":400,"nodeType":85},{},[],{"data":3603,"content":3604,"nodeType":94},{},[3605],{"data":3606,"marks":3607,"value":362,"nodeType":85},{},[],{"metadata":3609,"sys":3612,"fields":3617},{"tags":3610,"concepts":3611},[],[],{"space":3613,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3615,"publishedVersion":64,"revision":46,"locale":29},{"sys":3614},{"type":12,"linkType":13,"id":14},{"sys":3616},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3618},{"url":423,"details":3619,"fileName":429,"contentType":430},{"size":425,"image":3620},{"width":427,"height":428},{"sys":3622,"fields":3625},{"id":3623,"createdAt":3624},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":3626,"slug":3627,"articleIntro":3626,"category":3628},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[3629],{"metadata":3630,"sys":3633,"fields":3640},{"tags":3631,"concepts":3632},[],[],{"space":3634,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3636,"publishedVersion":379,"revision":64,"contentType":3638,"locale":29},{"sys":3635},{"type":12,"linkType":13,"id":14},{"sys":3637},{"id":21,"type":12,"linkType":22},{"sys":3639},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3641,"metaTitle":389,"metaDescription":390,"mainTitle":3642,"subtitle":408,"heroImage":3657,"ctaButton":431,"ctaLink":432},[388],{"data":3643,"content":3644,"nodeType":363},{},[3645,3651],{"data":3646,"content":3647,"nodeType":401},{},[3648],{"data":3649,"marks":3650,"value":400,"nodeType":85},{},[],{"data":3652,"content":3653,"nodeType":94},{},[3654],{"data":3655,"marks":3656,"value":362,"nodeType":85},{},[],{"metadata":3658,"sys":3661,"fields":3666},{"tags":3659,"concepts":3660},[],[],{"space":3662,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3664,"publishedVersion":64,"revision":46,"locale":29},{"sys":3663},{"type":12,"linkType":13,"id":14},{"sys":3665},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3667},{"url":423,"details":3668,"fileName":429,"contentType":430},{"size":425,"image":3669},{"width":427,"height":428},{"sys":3671,"fields":3674},{"id":3672,"createdAt":3673},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":3675,"slug":3676,"articleIntro":3675,"category":3677},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[3678],{"metadata":3679,"sys":3682,"fields":3689},{"tags":3680,"concepts":3681},[],[],{"space":3683,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3685,"publishedVersion":379,"revision":64,"contentType":3687,"locale":29},{"sys":3684},{"type":12,"linkType":13,"id":14},{"sys":3686},{"id":21,"type":12,"linkType":22},{"sys":3688},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3690,"metaTitle":389,"metaDescription":390,"mainTitle":3691,"subtitle":408,"heroImage":3706,"ctaButton":431,"ctaLink":432},[388],{"data":3692,"content":3693,"nodeType":363},{},[3694,3700],{"data":3695,"content":3696,"nodeType":401},{},[3697],{"data":3698,"marks":3699,"value":400,"nodeType":85},{},[],{"data":3701,"content":3702,"nodeType":94},{},[3703],{"data":3704,"marks":3705,"value":362,"nodeType":85},{},[],{"metadata":3707,"sys":3710,"fields":3715},{"tags":3708,"concepts":3709},[],[],{"space":3711,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3713,"publishedVersion":64,"revision":46,"locale":29},{"sys":3712},{"type":12,"linkType":13,"id":14},{"sys":3714},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3716},{"url":423,"details":3717,"fileName":429,"contentType":430},{"size":425,"image":3718},{"width":427,"height":428},{"sys":3720,"fields":3723},{"id":3721,"createdAt":3722},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":3724,"slug":3725,"articleIntro":3724,"category":3726},"Compte 58 - Virements internes","compte-58-virements-internes",[3727],{"metadata":3728,"sys":3731,"fields":3738},{"tags":3729,"concepts":3730},[],[],{"space":3732,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3734,"publishedVersion":379,"revision":64,"contentType":3736,"locale":29},{"sys":3733},{"type":12,"linkType":13,"id":14},{"sys":3735},{"id":21,"type":12,"linkType":22},{"sys":3737},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3739,"metaTitle":389,"metaDescription":390,"mainTitle":3740,"subtitle":408,"heroImage":3755,"ctaButton":431,"ctaLink":432},[388],{"data":3741,"content":3742,"nodeType":363},{},[3743,3749],{"data":3744,"content":3745,"nodeType":401},{},[3746],{"data":3747,"marks":3748,"value":400,"nodeType":85},{},[],{"data":3750,"content":3751,"nodeType":94},{},[3752],{"data":3753,"marks":3754,"value":362,"nodeType":85},{},[],{"metadata":3756,"sys":3759,"fields":3764},{"tags":3757,"concepts":3758},[],[],{"space":3760,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3762,"publishedVersion":64,"revision":46,"locale":29},{"sys":3761},{"type":12,"linkType":13,"id":14},{"sys":3763},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3765},{"url":423,"details":3766,"fileName":429,"contentType":430},{"size":425,"image":3767},{"width":427,"height":428},{"sys":3769,"fields":3772},{"id":3770,"createdAt":3771},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":3773,"slug":3774,"articleIntro":3773,"category":3775},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[3776],{"metadata":3777,"sys":3780,"fields":3787},{"tags":3778,"concepts":3779},[],[],{"space":3781,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3783,"publishedVersion":379,"revision":64,"contentType":3785,"locale":29},{"sys":3782},{"type":12,"linkType":13,"id":14},{"sys":3784},{"id":21,"type":12,"linkType":22},{"sys":3786},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3788,"metaTitle":389,"metaDescription":390,"mainTitle":3789,"subtitle":408,"heroImage":3804,"ctaButton":431,"ctaLink":432},[388],{"data":3790,"content":3791,"nodeType":363},{},[3792,3798],{"data":3793,"content":3794,"nodeType":401},{},[3795],{"data":3796,"marks":3797,"value":400,"nodeType":85},{},[],{"data":3799,"content":3800,"nodeType":94},{},[3801],{"data":3802,"marks":3803,"value":362,"nodeType":85},{},[],{"metadata":3805,"sys":3808,"fields":3813},{"tags":3806,"concepts":3807},[],[],{"space":3809,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3811,"publishedVersion":64,"revision":46,"locale":29},{"sys":3810},{"type":12,"linkType":13,"id":14},{"sys":3812},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3814},{"url":423,"details":3815,"fileName":429,"contentType":430},{"size":425,"image":3816},{"width":427,"height":428},{"sys":3818,"fields":3821},{"id":3819,"createdAt":3820},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":3822,"slug":3823,"articleIntro":3822,"category":3824},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[3825],{"metadata":3826,"sys":3829,"fields":3836},{"tags":3827,"concepts":3828},[],[],{"space":3830,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3832,"publishedVersion":379,"revision":64,"contentType":3834,"locale":29},{"sys":3831},{"type":12,"linkType":13,"id":14},{"sys":3833},{"id":21,"type":12,"linkType":22},{"sys":3835},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3837,"metaTitle":389,"metaDescription":390,"mainTitle":3838,"subtitle":408,"heroImage":3853,"ctaButton":431,"ctaLink":432},[388],{"data":3839,"content":3840,"nodeType":363},{},[3841,3847],{"data":3842,"content":3843,"nodeType":401},{},[3844],{"data":3845,"marks":3846,"value":400,"nodeType":85},{},[],{"data":3848,"content":3849,"nodeType":94},{},[3850],{"data":3851,"marks":3852,"value":362,"nodeType":85},{},[],{"metadata":3854,"sys":3857,"fields":3862},{"tags":3855,"concepts":3856},[],[],{"space":3858,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3860,"publishedVersion":64,"revision":46,"locale":29},{"sys":3859},{"type":12,"linkType":13,"id":14},{"sys":3861},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3863},{"url":423,"details":3864,"fileName":429,"contentType":430},{"size":425,"image":3865},{"width":427,"height":428},{"sys":3867,"fields":3870},{"id":3868,"createdAt":3869},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":3871,"slug":3872,"articleIntro":3871,"category":3873},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[3874],{"metadata":3875,"sys":3878,"fields":3885},{"tags":3876,"concepts":3877},[],[],{"space":3879,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3881,"publishedVersion":379,"revision":64,"contentType":3883,"locale":29},{"sys":3880},{"type":12,"linkType":13,"id":14},{"sys":3882},{"id":21,"type":12,"linkType":22},{"sys":3884},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3886,"metaTitle":389,"metaDescription":390,"mainTitle":3887,"subtitle":408,"heroImage":3902,"ctaButton":431,"ctaLink":432},[388],{"data":3888,"content":3889,"nodeType":363},{},[3890,3896],{"data":3891,"content":3892,"nodeType":401},{},[3893],{"data":3894,"marks":3895,"value":400,"nodeType":85},{},[],{"data":3897,"content":3898,"nodeType":94},{},[3899],{"data":3900,"marks":3901,"value":362,"nodeType":85},{},[],{"metadata":3903,"sys":3906,"fields":3911},{"tags":3904,"concepts":3905},[],[],{"space":3907,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3909,"publishedVersion":64,"revision":46,"locale":29},{"sys":3908},{"type":12,"linkType":13,"id":14},{"sys":3910},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3912},{"url":423,"details":3913,"fileName":429,"contentType":430},{"size":425,"image":3914},{"width":427,"height":428},{"sys":3916,"fields":3919},{"id":3917,"createdAt":3918},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":3920,"slug":3921,"articleIntro":-1,"category":3922},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[3923],{"metadata":3924,"sys":3927,"fields":3934},{"tags":3925,"concepts":3926},[],[],{"space":3928,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3930,"publishedVersion":379,"revision":64,"contentType":3932,"locale":29},{"sys":3929},{"type":12,"linkType":13,"id":14},{"sys":3931},{"id":21,"type":12,"linkType":22},{"sys":3933},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3935,"metaTitle":389,"metaDescription":390,"mainTitle":3936,"subtitle":408,"heroImage":3951,"ctaButton":431,"ctaLink":432},[388],{"data":3937,"content":3938,"nodeType":363},{},[3939,3945],{"data":3940,"content":3941,"nodeType":401},{},[3942],{"data":3943,"marks":3944,"value":400,"nodeType":85},{},[],{"data":3946,"content":3947,"nodeType":94},{},[3948],{"data":3949,"marks":3950,"value":362,"nodeType":85},{},[],{"metadata":3952,"sys":3955,"fields":3960},{"tags":3953,"concepts":3954},[],[],{"space":3956,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":3958,"publishedVersion":64,"revision":46,"locale":29},{"sys":3957},{"type":12,"linkType":13,"id":14},{"sys":3959},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":3961},{"url":423,"details":3962,"fileName":429,"contentType":430},{"size":425,"image":3963},{"width":427,"height":428},{"sys":3965,"fields":3968},{"id":3966,"createdAt":3967},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":3969,"slug":3970,"articleIntro":-1,"category":3971},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[3972],{"metadata":3973,"sys":3976,"fields":3983},{"tags":3974,"concepts":3975},[],[],{"space":3977,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":3979,"publishedVersion":379,"revision":64,"contentType":3981,"locale":29},{"sys":3978},{"type":12,"linkType":13,"id":14},{"sys":3980},{"id":21,"type":12,"linkType":22},{"sys":3982},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":3984,"metaTitle":389,"metaDescription":390,"mainTitle":3985,"subtitle":408,"heroImage":4000,"ctaButton":431,"ctaLink":432},[388],{"data":3986,"content":3987,"nodeType":363},{},[3988,3994],{"data":3989,"content":3990,"nodeType":401},{},[3991],{"data":3992,"marks":3993,"value":400,"nodeType":85},{},[],{"data":3995,"content":3996,"nodeType":94},{},[3997],{"data":3998,"marks":3999,"value":362,"nodeType":85},{},[],{"metadata":4001,"sys":4004,"fields":4009},{"tags":4002,"concepts":4003},[],[],{"space":4005,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4007,"publishedVersion":64,"revision":46,"locale":29},{"sys":4006},{"type":12,"linkType":13,"id":14},{"sys":4008},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4010},{"url":423,"details":4011,"fileName":429,"contentType":430},{"size":425,"image":4012},{"width":427,"height":428},{"sys":4014,"fields":4017},{"id":4015,"createdAt":4016},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":4018,"slug":4019,"articleIntro":4018,"category":4020},"4686 - Charges à payer","compte-4686-charges-a-payer",[4021],{"metadata":4022,"sys":4025,"fields":4032},{"tags":4023,"concepts":4024},[],[],{"space":4026,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4028,"publishedVersion":379,"revision":64,"contentType":4030,"locale":29},{"sys":4027},{"type":12,"linkType":13,"id":14},{"sys":4029},{"id":21,"type":12,"linkType":22},{"sys":4031},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4033,"metaTitle":389,"metaDescription":390,"mainTitle":4034,"subtitle":408,"heroImage":4049,"ctaButton":431,"ctaLink":432},[388],{"data":4035,"content":4036,"nodeType":363},{},[4037,4043],{"data":4038,"content":4039,"nodeType":401},{},[4040],{"data":4041,"marks":4042,"value":400,"nodeType":85},{},[],{"data":4044,"content":4045,"nodeType":94},{},[4046],{"data":4047,"marks":4048,"value":362,"nodeType":85},{},[],{"metadata":4050,"sys":4053,"fields":4058},{"tags":4051,"concepts":4052},[],[],{"space":4054,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4056,"publishedVersion":64,"revision":46,"locale":29},{"sys":4055},{"type":12,"linkType":13,"id":14},{"sys":4057},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4059},{"url":423,"details":4060,"fileName":429,"contentType":430},{"size":425,"image":4061},{"width":427,"height":428},{"sys":4063,"fields":4066},{"id":4064,"createdAt":4065},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":4067,"slug":4068,"articleIntro":4067,"category":4069},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[4070],{"metadata":4071,"sys":4074,"fields":4081},{"tags":4072,"concepts":4073},[],[],{"space":4075,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4077,"publishedVersion":379,"revision":64,"contentType":4079,"locale":29},{"sys":4076},{"type":12,"linkType":13,"id":14},{"sys":4078},{"id":21,"type":12,"linkType":22},{"sys":4080},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4082,"metaTitle":389,"metaDescription":390,"mainTitle":4083,"subtitle":408,"heroImage":4098,"ctaButton":431,"ctaLink":432},[388],{"data":4084,"content":4085,"nodeType":363},{},[4086,4092],{"data":4087,"content":4088,"nodeType":401},{},[4089],{"data":4090,"marks":4091,"value":400,"nodeType":85},{},[],{"data":4093,"content":4094,"nodeType":94},{},[4095],{"data":4096,"marks":4097,"value":362,"nodeType":85},{},[],{"metadata":4099,"sys":4102,"fields":4107},{"tags":4100,"concepts":4101},[],[],{"space":4103,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4105,"publishedVersion":64,"revision":46,"locale":29},{"sys":4104},{"type":12,"linkType":13,"id":14},{"sys":4106},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4108},{"url":423,"details":4109,"fileName":429,"contentType":430},{"size":425,"image":4110},{"width":427,"height":428},{"sys":4112,"fields":4115},{"id":4113,"createdAt":4114},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":4116,"slug":4117,"articleIntro":4116,"category":4118},"472 - Comptes d'attente","compte-472-comptes-d-attente",[4119],{"metadata":4120,"sys":4123,"fields":4130},{"tags":4121,"concepts":4122},[],[],{"space":4124,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4126,"publishedVersion":379,"revision":64,"contentType":4128,"locale":29},{"sys":4125},{"type":12,"linkType":13,"id":14},{"sys":4127},{"id":21,"type":12,"linkType":22},{"sys":4129},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4131,"metaTitle":389,"metaDescription":390,"mainTitle":4132,"subtitle":408,"heroImage":4147,"ctaButton":431,"ctaLink":432},[388],{"data":4133,"content":4134,"nodeType":363},{},[4135,4141],{"data":4136,"content":4137,"nodeType":401},{},[4138],{"data":4139,"marks":4140,"value":400,"nodeType":85},{},[],{"data":4142,"content":4143,"nodeType":94},{},[4144],{"data":4145,"marks":4146,"value":362,"nodeType":85},{},[],{"metadata":4148,"sys":4151,"fields":4156},{"tags":4149,"concepts":4150},[],[],{"space":4152,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4154,"publishedVersion":64,"revision":46,"locale":29},{"sys":4153},{"type":12,"linkType":13,"id":14},{"sys":4155},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4157},{"url":423,"details":4158,"fileName":429,"contentType":430},{"size":425,"image":4159},{"width":427,"height":428},{"sys":4161,"fields":4164},{"id":4162,"createdAt":4163},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":4165,"slug":4166,"articleIntro":-1,"category":4167},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[4168],{"metadata":4169,"sys":4172,"fields":4179},{"tags":4170,"concepts":4171},[],[],{"space":4173,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4175,"publishedVersion":379,"revision":64,"contentType":4177,"locale":29},{"sys":4174},{"type":12,"linkType":13,"id":14},{"sys":4176},{"id":21,"type":12,"linkType":22},{"sys":4178},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4180,"metaTitle":389,"metaDescription":390,"mainTitle":4181,"subtitle":408,"heroImage":4196,"ctaButton":431,"ctaLink":432},[388],{"data":4182,"content":4183,"nodeType":363},{},[4184,4190],{"data":4185,"content":4186,"nodeType":401},{},[4187],{"data":4188,"marks":4189,"value":400,"nodeType":85},{},[],{"data":4191,"content":4192,"nodeType":94},{},[4193],{"data":4194,"marks":4195,"value":362,"nodeType":85},{},[],{"metadata":4197,"sys":4200,"fields":4205},{"tags":4198,"concepts":4199},[],[],{"space":4201,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4203,"publishedVersion":64,"revision":46,"locale":29},{"sys":4202},{"type":12,"linkType":13,"id":14},{"sys":4204},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4206},{"url":423,"details":4207,"fileName":429,"contentType":430},{"size":425,"image":4208},{"width":427,"height":428},{"sys":4210,"fields":4213},{"id":4211,"createdAt":4212},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":4214,"slug":4215,"articleIntro":4214,"category":4216},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[4217],{"metadata":4218,"sys":4221,"fields":4228},{"tags":4219,"concepts":4220},[],[],{"space":4222,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4224,"publishedVersion":379,"revision":64,"contentType":4226,"locale":29},{"sys":4223},{"type":12,"linkType":13,"id":14},{"sys":4225},{"id":21,"type":12,"linkType":22},{"sys":4227},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4229,"metaTitle":389,"metaDescription":390,"mainTitle":4230,"subtitle":408,"heroImage":4245,"ctaButton":431,"ctaLink":432},[388],{"data":4231,"content":4232,"nodeType":363},{},[4233,4239],{"data":4234,"content":4235,"nodeType":401},{},[4236],{"data":4237,"marks":4238,"value":400,"nodeType":85},{},[],{"data":4240,"content":4241,"nodeType":94},{},[4242],{"data":4243,"marks":4244,"value":362,"nodeType":85},{},[],{"metadata":4246,"sys":4249,"fields":4254},{"tags":4247,"concepts":4248},[],[],{"space":4250,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4252,"publishedVersion":64,"revision":46,"locale":29},{"sys":4251},{"type":12,"linkType":13,"id":14},{"sys":4253},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4255},{"url":423,"details":4256,"fileName":429,"contentType":430},{"size":425,"image":4257},{"width":427,"height":428},{"sys":4259,"fields":4262},{"id":4260,"createdAt":4261},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":4263,"slug":4264,"articleIntro":-1,"category":4265},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[4266],{"metadata":4267,"sys":4270,"fields":4277},{"tags":4268,"concepts":4269},[],[],{"space":4271,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4273,"publishedVersion":379,"revision":64,"contentType":4275,"locale":29},{"sys":4272},{"type":12,"linkType":13,"id":14},{"sys":4274},{"id":21,"type":12,"linkType":22},{"sys":4276},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4278,"metaTitle":389,"metaDescription":390,"mainTitle":4279,"subtitle":408,"heroImage":4294,"ctaButton":431,"ctaLink":432},[388],{"data":4280,"content":4281,"nodeType":363},{},[4282,4288],{"data":4283,"content":4284,"nodeType":401},{},[4285],{"data":4286,"marks":4287,"value":400,"nodeType":85},{},[],{"data":4289,"content":4290,"nodeType":94},{},[4291],{"data":4292,"marks":4293,"value":362,"nodeType":85},{},[],{"metadata":4295,"sys":4298,"fields":4303},{"tags":4296,"concepts":4297},[],[],{"space":4299,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4301,"publishedVersion":64,"revision":46,"locale":29},{"sys":4300},{"type":12,"linkType":13,"id":14},{"sys":4302},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4304},{"url":423,"details":4305,"fileName":429,"contentType":430},{"size":425,"image":4306},{"width":427,"height":428},{"sys":4308,"fields":4311},{"id":4309,"createdAt":4310},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":4312,"slug":4313,"articleIntro":4312,"category":4314},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[4315],{"metadata":4316,"sys":4319,"fields":4326},{"tags":4317,"concepts":4318},[],[],{"space":4320,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4322,"publishedVersion":379,"revision":64,"contentType":4324,"locale":29},{"sys":4321},{"type":12,"linkType":13,"id":14},{"sys":4323},{"id":21,"type":12,"linkType":22},{"sys":4325},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4327,"metaTitle":389,"metaDescription":390,"mainTitle":4328,"subtitle":408,"heroImage":4343,"ctaButton":431,"ctaLink":432},[388],{"data":4329,"content":4330,"nodeType":363},{},[4331,4337],{"data":4332,"content":4333,"nodeType":401},{},[4334],{"data":4335,"marks":4336,"value":400,"nodeType":85},{},[],{"data":4338,"content":4339,"nodeType":94},{},[4340],{"data":4341,"marks":4342,"value":362,"nodeType":85},{},[],{"metadata":4344,"sys":4347,"fields":4352},{"tags":4345,"concepts":4346},[],[],{"space":4348,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4350,"publishedVersion":64,"revision":46,"locale":29},{"sys":4349},{"type":12,"linkType":13,"id":14},{"sys":4351},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4353},{"url":423,"details":4354,"fileName":429,"contentType":430},{"size":425,"image":4355},{"width":427,"height":428},{"sys":4357,"fields":4360},{"id":4358,"createdAt":4359},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":4361,"slug":4362,"articleIntro":4361,"category":4363},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[4364],{"metadata":4365,"sys":4368,"fields":4375},{"tags":4366,"concepts":4367},[],[],{"space":4369,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4371,"publishedVersion":379,"revision":64,"contentType":4373,"locale":29},{"sys":4370},{"type":12,"linkType":13,"id":14},{"sys":4372},{"id":21,"type":12,"linkType":22},{"sys":4374},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4376,"metaTitle":389,"metaDescription":390,"mainTitle":4377,"subtitle":408,"heroImage":4392,"ctaButton":431,"ctaLink":432},[388],{"data":4378,"content":4379,"nodeType":363},{},[4380,4386],{"data":4381,"content":4382,"nodeType":401},{},[4383],{"data":4384,"marks":4385,"value":400,"nodeType":85},{},[],{"data":4387,"content":4388,"nodeType":94},{},[4389],{"data":4390,"marks":4391,"value":362,"nodeType":85},{},[],{"metadata":4393,"sys":4396,"fields":4401},{"tags":4394,"concepts":4395},[],[],{"space":4397,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4399,"publishedVersion":64,"revision":46,"locale":29},{"sys":4398},{"type":12,"linkType":13,"id":14},{"sys":4400},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4402},{"url":423,"details":4403,"fileName":429,"contentType":430},{"size":425,"image":4404},{"width":427,"height":428},{"sys":4406,"fields":4409},{"id":4407,"createdAt":4408},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":4410,"slug":4411,"articleIntro":-1,"category":4412},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[4413],{"metadata":4414,"sys":4417,"fields":4424},{"tags":4415,"concepts":4416},[],[],{"space":4418,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4420,"publishedVersion":379,"revision":64,"contentType":4422,"locale":29},{"sys":4419},{"type":12,"linkType":13,"id":14},{"sys":4421},{"id":21,"type":12,"linkType":22},{"sys":4423},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4425,"metaTitle":389,"metaDescription":390,"mainTitle":4426,"subtitle":408,"heroImage":4441,"ctaButton":431,"ctaLink":432},[388],{"data":4427,"content":4428,"nodeType":363},{},[4429,4435],{"data":4430,"content":4431,"nodeType":401},{},[4432],{"data":4433,"marks":4434,"value":400,"nodeType":85},{},[],{"data":4436,"content":4437,"nodeType":94},{},[4438],{"data":4439,"marks":4440,"value":362,"nodeType":85},{},[],{"metadata":4442,"sys":4445,"fields":4450},{"tags":4443,"concepts":4444},[],[],{"space":4446,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4448,"publishedVersion":64,"revision":46,"locale":29},{"sys":4447},{"type":12,"linkType":13,"id":14},{"sys":4449},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4451},{"url":423,"details":4452,"fileName":429,"contentType":430},{"size":425,"image":4453},{"width":427,"height":428},{"sys":4455,"fields":4458},{"id":4456,"createdAt":4457},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":4459,"slug":4460,"articleIntro":-1,"category":4461},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[4462],{"metadata":4463,"sys":4466,"fields":4473},{"tags":4464,"concepts":4465},[],[],{"space":4467,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4469,"publishedVersion":379,"revision":64,"contentType":4471,"locale":29},{"sys":4468},{"type":12,"linkType":13,"id":14},{"sys":4470},{"id":21,"type":12,"linkType":22},{"sys":4472},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4474,"metaTitle":389,"metaDescription":390,"mainTitle":4475,"subtitle":408,"heroImage":4490,"ctaButton":431,"ctaLink":432},[388],{"data":4476,"content":4477,"nodeType":363},{},[4478,4484],{"data":4479,"content":4480,"nodeType":401},{},[4481],{"data":4482,"marks":4483,"value":400,"nodeType":85},{},[],{"data":4485,"content":4486,"nodeType":94},{},[4487],{"data":4488,"marks":4489,"value":362,"nodeType":85},{},[],{"metadata":4491,"sys":4494,"fields":4499},{"tags":4492,"concepts":4493},[],[],{"space":4495,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4497,"publishedVersion":64,"revision":46,"locale":29},{"sys":4496},{"type":12,"linkType":13,"id":14},{"sys":4498},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4500},{"url":423,"details":4501,"fileName":429,"contentType":430},{"size":425,"image":4502},{"width":427,"height":428},{"sys":4504,"fields":4507},{"id":4505,"createdAt":4506},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":4508,"slug":4509,"articleIntro":4508,"category":4510},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[4511],{"metadata":4512,"sys":4515,"fields":4522},{"tags":4513,"concepts":4514},[],[],{"space":4516,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4518,"publishedVersion":379,"revision":64,"contentType":4520,"locale":29},{"sys":4517},{"type":12,"linkType":13,"id":14},{"sys":4519},{"id":21,"type":12,"linkType":22},{"sys":4521},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4523,"metaTitle":389,"metaDescription":390,"mainTitle":4524,"subtitle":408,"heroImage":4539,"ctaButton":431,"ctaLink":432},[388],{"data":4525,"content":4526,"nodeType":363},{},[4527,4533],{"data":4528,"content":4529,"nodeType":401},{},[4530],{"data":4531,"marks":4532,"value":400,"nodeType":85},{},[],{"data":4534,"content":4535,"nodeType":94},{},[4536],{"data":4537,"marks":4538,"value":362,"nodeType":85},{},[],{"metadata":4540,"sys":4543,"fields":4548},{"tags":4541,"concepts":4542},[],[],{"space":4544,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4546,"publishedVersion":64,"revision":46,"locale":29},{"sys":4545},{"type":12,"linkType":13,"id":14},{"sys":4547},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4549},{"url":423,"details":4550,"fileName":429,"contentType":430},{"size":425,"image":4551},{"width":427,"height":428},{"sys":4553,"fields":4556},{"id":4554,"createdAt":4555},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":4557,"slug":4558,"articleIntro":4557,"category":4559},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[4560],{"metadata":4561,"sys":4564,"fields":4571},{"tags":4562,"concepts":4563},[],[],{"space":4565,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4567,"publishedVersion":379,"revision":64,"contentType":4569,"locale":29},{"sys":4566},{"type":12,"linkType":13,"id":14},{"sys":4568},{"id":21,"type":12,"linkType":22},{"sys":4570},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4572,"metaTitle":389,"metaDescription":390,"mainTitle":4573,"subtitle":408,"heroImage":4588,"ctaButton":431,"ctaLink":432},[388],{"data":4574,"content":4575,"nodeType":363},{},[4576,4582],{"data":4577,"content":4578,"nodeType":401},{},[4579],{"data":4580,"marks":4581,"value":400,"nodeType":85},{},[],{"data":4583,"content":4584,"nodeType":94},{},[4585],{"data":4586,"marks":4587,"value":362,"nodeType":85},{},[],{"metadata":4589,"sys":4592,"fields":4597},{"tags":4590,"concepts":4591},[],[],{"space":4593,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4595,"publishedVersion":64,"revision":46,"locale":29},{"sys":4594},{"type":12,"linkType":13,"id":14},{"sys":4596},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4598},{"url":423,"details":4599,"fileName":429,"contentType":430},{"size":425,"image":4600},{"width":427,"height":428},{"sys":4602,"fields":4605},{"id":4603,"createdAt":4604},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":4606,"slug":4607,"articleIntro":4606,"category":4608},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[4609],{"metadata":4610,"sys":4613,"fields":4620},{"tags":4611,"concepts":4612},[],[],{"space":4614,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4616,"publishedVersion":379,"revision":64,"contentType":4618,"locale":29},{"sys":4615},{"type":12,"linkType":13,"id":14},{"sys":4617},{"id":21,"type":12,"linkType":22},{"sys":4619},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4621,"metaTitle":389,"metaDescription":390,"mainTitle":4622,"subtitle":408,"heroImage":4637,"ctaButton":431,"ctaLink":432},[388],{"data":4623,"content":4624,"nodeType":363},{},[4625,4631],{"data":4626,"content":4627,"nodeType":401},{},[4628],{"data":4629,"marks":4630,"value":400,"nodeType":85},{},[],{"data":4632,"content":4633,"nodeType":94},{},[4634],{"data":4635,"marks":4636,"value":362,"nodeType":85},{},[],{"metadata":4638,"sys":4641,"fields":4646},{"tags":4639,"concepts":4640},[],[],{"space":4642,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4644,"publishedVersion":64,"revision":46,"locale":29},{"sys":4643},{"type":12,"linkType":13,"id":14},{"sys":4645},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4647},{"url":423,"details":4648,"fileName":429,"contentType":430},{"size":425,"image":4649},{"width":427,"height":428},{"sys":4651,"fields":4654},{"id":4652,"createdAt":4653},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":4655,"slug":4656,"articleIntro":-1,"category":4657},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[4658],{"metadata":4659,"sys":4662,"fields":4669},{"tags":4660,"concepts":4661},[],[],{"space":4663,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4665,"publishedVersion":379,"revision":64,"contentType":4667,"locale":29},{"sys":4664},{"type":12,"linkType":13,"id":14},{"sys":4666},{"id":21,"type":12,"linkType":22},{"sys":4668},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4670,"metaTitle":389,"metaDescription":390,"mainTitle":4671,"subtitle":408,"heroImage":4686,"ctaButton":431,"ctaLink":432},[388],{"data":4672,"content":4673,"nodeType":363},{},[4674,4680],{"data":4675,"content":4676,"nodeType":401},{},[4677],{"data":4678,"marks":4679,"value":400,"nodeType":85},{},[],{"data":4681,"content":4682,"nodeType":94},{},[4683],{"data":4684,"marks":4685,"value":362,"nodeType":85},{},[],{"metadata":4687,"sys":4690,"fields":4695},{"tags":4688,"concepts":4689},[],[],{"space":4691,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4693,"publishedVersion":64,"revision":46,"locale":29},{"sys":4692},{"type":12,"linkType":13,"id":14},{"sys":4694},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4696},{"url":423,"details":4697,"fileName":429,"contentType":430},{"size":425,"image":4698},{"width":427,"height":428},{"sys":4700,"fields":4703},{"id":4701,"createdAt":4702},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":4704,"slug":4705,"articleIntro":4704,"category":4706},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[4707],{"metadata":4708,"sys":4711,"fields":4718},{"tags":4709,"concepts":4710},[],[],{"space":4712,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4714,"publishedVersion":379,"revision":64,"contentType":4716,"locale":29},{"sys":4713},{"type":12,"linkType":13,"id":14},{"sys":4715},{"id":21,"type":12,"linkType":22},{"sys":4717},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4719,"metaTitle":389,"metaDescription":390,"mainTitle":4720,"subtitle":408,"heroImage":4735,"ctaButton":431,"ctaLink":432},[388],{"data":4721,"content":4722,"nodeType":363},{},[4723,4729],{"data":4724,"content":4725,"nodeType":401},{},[4726],{"data":4727,"marks":4728,"value":400,"nodeType":85},{},[],{"data":4730,"content":4731,"nodeType":94},{},[4732],{"data":4733,"marks":4734,"value":362,"nodeType":85},{},[],{"metadata":4736,"sys":4739,"fields":4744},{"tags":4737,"concepts":4738},[],[],{"space":4740,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4742,"publishedVersion":64,"revision":46,"locale":29},{"sys":4741},{"type":12,"linkType":13,"id":14},{"sys":4743},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4745},{"url":423,"details":4746,"fileName":429,"contentType":430},{"size":425,"image":4747},{"width":427,"height":428},{"sys":4749,"fields":4752},{"id":4750,"createdAt":4751},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":4753,"slug":4754,"articleIntro":4753,"category":4755},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[4756],{"metadata":4757,"sys":4760,"fields":4767},{"tags":4758,"concepts":4759},[],[],{"space":4761,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4763,"publishedVersion":379,"revision":64,"contentType":4765,"locale":29},{"sys":4762},{"type":12,"linkType":13,"id":14},{"sys":4764},{"id":21,"type":12,"linkType":22},{"sys":4766},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4768,"metaTitle":389,"metaDescription":390,"mainTitle":4769,"subtitle":408,"heroImage":4784,"ctaButton":431,"ctaLink":432},[388],{"data":4770,"content":4771,"nodeType":363},{},[4772,4778],{"data":4773,"content":4774,"nodeType":401},{},[4775],{"data":4776,"marks":4777,"value":400,"nodeType":85},{},[],{"data":4779,"content":4780,"nodeType":94},{},[4781],{"data":4782,"marks":4783,"value":362,"nodeType":85},{},[],{"metadata":4785,"sys":4788,"fields":4793},{"tags":4786,"concepts":4787},[],[],{"space":4789,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4791,"publishedVersion":64,"revision":46,"locale":29},{"sys":4790},{"type":12,"linkType":13,"id":14},{"sys":4792},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4794},{"url":423,"details":4795,"fileName":429,"contentType":430},{"size":425,"image":4796},{"width":427,"height":428},{"sys":4798,"fields":4801},{"id":4799,"createdAt":4800},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":4802,"slug":4803,"articleIntro":4804,"category":4805},"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.",[4806],{"metadata":4807,"sys":4810,"fields":4817},{"tags":4808,"concepts":4809},[],[],{"space":4811,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4813,"publishedVersion":379,"revision":64,"contentType":4815,"locale":29},{"sys":4812},{"type":12,"linkType":13,"id":14},{"sys":4814},{"id":21,"type":12,"linkType":22},{"sys":4816},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4818,"metaTitle":389,"metaDescription":390,"mainTitle":4819,"subtitle":408,"heroImage":4834,"ctaButton":431,"ctaLink":432},[388],{"data":4820,"content":4821,"nodeType":363},{},[4822,4828],{"data":4823,"content":4824,"nodeType":401},{},[4825],{"data":4826,"marks":4827,"value":400,"nodeType":85},{},[],{"data":4829,"content":4830,"nodeType":94},{},[4831],{"data":4832,"marks":4833,"value":362,"nodeType":85},{},[],{"metadata":4835,"sys":4838,"fields":4843},{"tags":4836,"concepts":4837},[],[],{"space":4839,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4841,"publishedVersion":64,"revision":46,"locale":29},{"sys":4840},{"type":12,"linkType":13,"id":14},{"sys":4842},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4844},{"url":423,"details":4845,"fileName":429,"contentType":430},{"size":425,"image":4846},{"width":427,"height":428},{"sys":4848,"fields":4851},{"id":4849,"createdAt":4850},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":4852,"slug":4853,"articleIntro":4852,"category":4854},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[4855],{"metadata":4856,"sys":4859,"fields":4866},{"tags":4857,"concepts":4858},[],[],{"space":4860,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4862,"publishedVersion":379,"revision":64,"contentType":4864,"locale":29},{"sys":4861},{"type":12,"linkType":13,"id":14},{"sys":4863},{"id":21,"type":12,"linkType":22},{"sys":4865},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4867,"metaTitle":389,"metaDescription":390,"mainTitle":4868,"subtitle":408,"heroImage":4883,"ctaButton":431,"ctaLink":432},[388],{"data":4869,"content":4870,"nodeType":363},{},[4871,4877],{"data":4872,"content":4873,"nodeType":401},{},[4874],{"data":4875,"marks":4876,"value":400,"nodeType":85},{},[],{"data":4878,"content":4879,"nodeType":94},{},[4880],{"data":4881,"marks":4882,"value":362,"nodeType":85},{},[],{"metadata":4884,"sys":4887,"fields":4892},{"tags":4885,"concepts":4886},[],[],{"space":4888,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4890,"publishedVersion":64,"revision":46,"locale":29},{"sys":4889},{"type":12,"linkType":13,"id":14},{"sys":4891},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4893},{"url":423,"details":4894,"fileName":429,"contentType":430},{"size":425,"image":4895},{"width":427,"height":428},{"sys":4897,"fields":4900},{"id":4898,"createdAt":4899},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":4901,"slug":4902,"articleIntro":4901,"category":4903},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[4904],{"metadata":4905,"sys":4908,"fields":4915},{"tags":4906,"concepts":4907},[],[],{"space":4909,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4911,"publishedVersion":379,"revision":64,"contentType":4913,"locale":29},{"sys":4910},{"type":12,"linkType":13,"id":14},{"sys":4912},{"id":21,"type":12,"linkType":22},{"sys":4914},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4916,"metaTitle":389,"metaDescription":390,"mainTitle":4917,"subtitle":408,"heroImage":4932,"ctaButton":431,"ctaLink":432},[388],{"data":4918,"content":4919,"nodeType":363},{},[4920,4926],{"data":4921,"content":4922,"nodeType":401},{},[4923],{"data":4924,"marks":4925,"value":400,"nodeType":85},{},[],{"data":4927,"content":4928,"nodeType":94},{},[4929],{"data":4930,"marks":4931,"value":362,"nodeType":85},{},[],{"metadata":4933,"sys":4936,"fields":4941},{"tags":4934,"concepts":4935},[],[],{"space":4937,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4939,"publishedVersion":64,"revision":46,"locale":29},{"sys":4938},{"type":12,"linkType":13,"id":14},{"sys":4940},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4942},{"url":423,"details":4943,"fileName":429,"contentType":430},{"size":425,"image":4944},{"width":427,"height":428},{"sys":4946,"fields":4949},{"id":4947,"createdAt":4948},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":4950,"slug":4951,"articleIntro":4950,"category":4952},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[4953],{"metadata":4954,"sys":4957,"fields":4964},{"tags":4955,"concepts":4956},[],[],{"space":4958,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":4960,"publishedVersion":379,"revision":64,"contentType":4962,"locale":29},{"sys":4959},{"type":12,"linkType":13,"id":14},{"sys":4961},{"id":21,"type":12,"linkType":22},{"sys":4963},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":4965,"metaTitle":389,"metaDescription":390,"mainTitle":4966,"subtitle":408,"heroImage":4981,"ctaButton":431,"ctaLink":432},[388],{"data":4967,"content":4968,"nodeType":363},{},[4969,4975],{"data":4970,"content":4971,"nodeType":401},{},[4972],{"data":4973,"marks":4974,"value":400,"nodeType":85},{},[],{"data":4976,"content":4977,"nodeType":94},{},[4978],{"data":4979,"marks":4980,"value":362,"nodeType":85},{},[],{"metadata":4982,"sys":4985,"fields":4990},{"tags":4983,"concepts":4984},[],[],{"space":4986,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":4988,"publishedVersion":64,"revision":46,"locale":29},{"sys":4987},{"type":12,"linkType":13,"id":14},{"sys":4989},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":4991},{"url":423,"details":4992,"fileName":429,"contentType":430},{"size":425,"image":4993},{"width":427,"height":428},{"sys":4995,"fields":4998},{"id":4996,"createdAt":4997},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":4999,"slug":5000,"articleIntro":4999,"category":5001},"1688 - Intérêts courus","compte-1688-interets-courus",[5002],{"metadata":5003,"sys":5006,"fields":5013},{"tags":5004,"concepts":5005},[],[],{"space":5007,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5009,"publishedVersion":379,"revision":64,"contentType":5011,"locale":29},{"sys":5008},{"type":12,"linkType":13,"id":14},{"sys":5010},{"id":21,"type":12,"linkType":22},{"sys":5012},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5014,"metaTitle":389,"metaDescription":390,"mainTitle":5015,"subtitle":408,"heroImage":5030,"ctaButton":431,"ctaLink":432},[388],{"data":5016,"content":5017,"nodeType":363},{},[5018,5024],{"data":5019,"content":5020,"nodeType":401},{},[5021],{"data":5022,"marks":5023,"value":400,"nodeType":85},{},[],{"data":5025,"content":5026,"nodeType":94},{},[5027],{"data":5028,"marks":5029,"value":362,"nodeType":85},{},[],{"metadata":5031,"sys":5034,"fields":5039},{"tags":5032,"concepts":5033},[],[],{"space":5035,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5037,"publishedVersion":64,"revision":46,"locale":29},{"sys":5036},{"type":12,"linkType":13,"id":14},{"sys":5038},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5040},{"url":423,"details":5041,"fileName":429,"contentType":430},{"size":425,"image":5042},{"width":427,"height":428},{"sys":5044,"fields":5047},{"id":5045,"createdAt":5046},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":5048,"slug":5049,"articleIntro":5048,"category":5050},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[5051],{"metadata":5052,"sys":5055,"fields":5062},{"tags":5053,"concepts":5054},[],[],{"space":5056,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5058,"publishedVersion":379,"revision":64,"contentType":5060,"locale":29},{"sys":5057},{"type":12,"linkType":13,"id":14},{"sys":5059},{"id":21,"type":12,"linkType":22},{"sys":5061},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5063,"metaTitle":389,"metaDescription":390,"mainTitle":5064,"subtitle":408,"heroImage":5079,"ctaButton":431,"ctaLink":432},[388],{"data":5065,"content":5066,"nodeType":363},{},[5067,5073],{"data":5068,"content":5069,"nodeType":401},{},[5070],{"data":5071,"marks":5072,"value":400,"nodeType":85},{},[],{"data":5074,"content":5075,"nodeType":94},{},[5076],{"data":5077,"marks":5078,"value":362,"nodeType":85},{},[],{"metadata":5080,"sys":5083,"fields":5088},{"tags":5081,"concepts":5082},[],[],{"space":5084,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5086,"publishedVersion":64,"revision":46,"locale":29},{"sys":5085},{"type":12,"linkType":13,"id":14},{"sys":5087},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5089},{"url":423,"details":5090,"fileName":429,"contentType":430},{"size":425,"image":5091},{"width":427,"height":428},{"sys":5093,"fields":5096},{"id":5094,"createdAt":5095},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":5097,"slug":5098,"articleIntro":5097,"category":5099},"2961 - Titres de participation","compte-2961-titres-de-participation",[5100],{"metadata":5101,"sys":5104,"fields":5111},{"tags":5102,"concepts":5103},[],[],{"space":5105,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5107,"publishedVersion":379,"revision":64,"contentType":5109,"locale":29},{"sys":5106},{"type":12,"linkType":13,"id":14},{"sys":5108},{"id":21,"type":12,"linkType":22},{"sys":5110},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5112,"metaTitle":389,"metaDescription":390,"mainTitle":5113,"subtitle":408,"heroImage":5128,"ctaButton":431,"ctaLink":432},[388],{"data":5114,"content":5115,"nodeType":363},{},[5116,5122],{"data":5117,"content":5118,"nodeType":401},{},[5119],{"data":5120,"marks":5121,"value":400,"nodeType":85},{},[],{"data":5123,"content":5124,"nodeType":94},{},[5125],{"data":5126,"marks":5127,"value":362,"nodeType":85},{},[],{"metadata":5129,"sys":5132,"fields":5137},{"tags":5130,"concepts":5131},[],[],{"space":5133,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5135,"publishedVersion":64,"revision":46,"locale":29},{"sys":5134},{"type":12,"linkType":13,"id":14},{"sys":5136},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5138},{"url":423,"details":5139,"fileName":429,"contentType":430},{"size":425,"image":5140},{"width":427,"height":428},{"sys":5142,"fields":5145},{"id":5143,"createdAt":5144},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":5146,"slug":5147,"articleIntro":5146,"category":5148},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[5149],{"metadata":5150,"sys":5153,"fields":5160},{"tags":5151,"concepts":5152},[],[],{"space":5154,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5156,"publishedVersion":379,"revision":64,"contentType":5158,"locale":29},{"sys":5155},{"type":12,"linkType":13,"id":14},{"sys":5157},{"id":21,"type":12,"linkType":22},{"sys":5159},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5161,"metaTitle":389,"metaDescription":390,"mainTitle":5162,"subtitle":408,"heroImage":5177,"ctaButton":431,"ctaLink":432},[388],{"data":5163,"content":5164,"nodeType":363},{},[5165,5171],{"data":5166,"content":5167,"nodeType":401},{},[5168],{"data":5169,"marks":5170,"value":400,"nodeType":85},{},[],{"data":5172,"content":5173,"nodeType":94},{},[5174],{"data":5175,"marks":5176,"value":362,"nodeType":85},{},[],{"metadata":5178,"sys":5181,"fields":5186},{"tags":5179,"concepts":5180},[],[],{"space":5182,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5184,"publishedVersion":64,"revision":46,"locale":29},{"sys":5183},{"type":12,"linkType":13,"id":14},{"sys":5185},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5187},{"url":423,"details":5188,"fileName":429,"contentType":430},{"size":425,"image":5189},{"width":427,"height":428},{"sys":5191,"fields":5194},{"id":5192,"createdAt":5193},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":5195,"slug":5196,"articleIntro":5195,"category":5197},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[5198],{"metadata":5199,"sys":5202,"fields":5209},{"tags":5200,"concepts":5201},[],[],{"space":5203,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5205,"publishedVersion":379,"revision":64,"contentType":5207,"locale":29},{"sys":5204},{"type":12,"linkType":13,"id":14},{"sys":5206},{"id":21,"type":12,"linkType":22},{"sys":5208},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5210,"metaTitle":389,"metaDescription":390,"mainTitle":5211,"subtitle":408,"heroImage":5226,"ctaButton":431,"ctaLink":432},[388],{"data":5212,"content":5213,"nodeType":363},{},[5214,5220],{"data":5215,"content":5216,"nodeType":401},{},[5217],{"data":5218,"marks":5219,"value":400,"nodeType":85},{},[],{"data":5221,"content":5222,"nodeType":94},{},[5223],{"data":5224,"marks":5225,"value":362,"nodeType":85},{},[],{"metadata":5227,"sys":5230,"fields":5235},{"tags":5228,"concepts":5229},[],[],{"space":5231,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5233,"publishedVersion":64,"revision":46,"locale":29},{"sys":5232},{"type":12,"linkType":13,"id":14},{"sys":5234},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5236},{"url":423,"details":5237,"fileName":429,"contentType":430},{"size":425,"image":5238},{"width":427,"height":428},{"sys":5240,"fields":5243},{"id":5241,"createdAt":5242},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":5244,"slug":5245,"articleIntro":5244,"category":5246},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[5247],{"metadata":5248,"sys":5251,"fields":5258},{"tags":5249,"concepts":5250},[],[],{"space":5252,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5254,"publishedVersion":379,"revision":64,"contentType":5256,"locale":29},{"sys":5253},{"type":12,"linkType":13,"id":14},{"sys":5255},{"id":21,"type":12,"linkType":22},{"sys":5257},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5259,"metaTitle":389,"metaDescription":390,"mainTitle":5260,"subtitle":408,"heroImage":5275,"ctaButton":431,"ctaLink":432},[388],{"data":5261,"content":5262,"nodeType":363},{},[5263,5269],{"data":5264,"content":5265,"nodeType":401},{},[5266],{"data":5267,"marks":5268,"value":400,"nodeType":85},{},[],{"data":5270,"content":5271,"nodeType":94},{},[5272],{"data":5273,"marks":5274,"value":362,"nodeType":85},{},[],{"metadata":5276,"sys":5279,"fields":5284},{"tags":5277,"concepts":5278},[],[],{"space":5280,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5282,"publishedVersion":64,"revision":46,"locale":29},{"sys":5281},{"type":12,"linkType":13,"id":14},{"sys":5283},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5285},{"url":423,"details":5286,"fileName":429,"contentType":430},{"size":425,"image":5287},{"width":427,"height":428},{"sys":5289,"fields":5292},{"id":5290,"createdAt":5291},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":5293,"slug":5294,"articleIntro":5293,"category":5295},"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",[5296],{"metadata":5297,"sys":5300,"fields":5307},{"tags":5298,"concepts":5299},[],[],{"space":5301,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5303,"publishedVersion":379,"revision":64,"contentType":5305,"locale":29},{"sys":5302},{"type":12,"linkType":13,"id":14},{"sys":5304},{"id":21,"type":12,"linkType":22},{"sys":5306},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5308,"metaTitle":389,"metaDescription":390,"mainTitle":5309,"subtitle":408,"heroImage":5324,"ctaButton":431,"ctaLink":432},[388],{"data":5310,"content":5311,"nodeType":363},{},[5312,5318],{"data":5313,"content":5314,"nodeType":401},{},[5315],{"data":5316,"marks":5317,"value":400,"nodeType":85},{},[],{"data":5319,"content":5320,"nodeType":94},{},[5321],{"data":5322,"marks":5323,"value":362,"nodeType":85},{},[],{"metadata":5325,"sys":5328,"fields":5333},{"tags":5326,"concepts":5327},[],[],{"space":5329,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5331,"publishedVersion":64,"revision":46,"locale":29},{"sys":5330},{"type":12,"linkType":13,"id":14},{"sys":5332},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5334},{"url":423,"details":5335,"fileName":429,"contentType":430},{"size":425,"image":5336},{"width":427,"height":428},{"sys":5338,"fields":5341},{"id":5339,"createdAt":5340},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":5342,"slug":5343,"articleIntro":5342,"category":5344},"Compte 503 - Actions","compte-503-actions",[5345],{"metadata":5346,"sys":5349,"fields":5356},{"tags":5347,"concepts":5348},[],[],{"space":5350,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5352,"publishedVersion":379,"revision":64,"contentType":5354,"locale":29},{"sys":5351},{"type":12,"linkType":13,"id":14},{"sys":5353},{"id":21,"type":12,"linkType":22},{"sys":5355},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5357,"metaTitle":389,"metaDescription":390,"mainTitle":5358,"subtitle":408,"heroImage":5373,"ctaButton":431,"ctaLink":432},[388],{"data":5359,"content":5360,"nodeType":363},{},[5361,5367],{"data":5362,"content":5363,"nodeType":401},{},[5364],{"data":5365,"marks":5366,"value":400,"nodeType":85},{},[],{"data":5368,"content":5369,"nodeType":94},{},[5370],{"data":5371,"marks":5372,"value":362,"nodeType":85},{},[],{"metadata":5374,"sys":5377,"fields":5382},{"tags":5375,"concepts":5376},[],[],{"space":5378,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5380,"publishedVersion":64,"revision":46,"locale":29},{"sys":5379},{"type":12,"linkType":13,"id":14},{"sys":5381},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5383},{"url":423,"details":5384,"fileName":429,"contentType":430},{"size":425,"image":5385},{"width":427,"height":428},{"sys":5387,"fields":5390},{"id":5388,"createdAt":5389},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":5391,"slug":5392,"articleIntro":5391,"category":5393},"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",[5394],{"metadata":5395,"sys":5398,"fields":5405},{"tags":5396,"concepts":5397},[],[],{"space":5399,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5401,"publishedVersion":379,"revision":64,"contentType":5403,"locale":29},{"sys":5400},{"type":12,"linkType":13,"id":14},{"sys":5402},{"id":21,"type":12,"linkType":22},{"sys":5404},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5406,"metaTitle":389,"metaDescription":390,"mainTitle":5407,"subtitle":408,"heroImage":5422,"ctaButton":431,"ctaLink":432},[388],{"data":5408,"content":5409,"nodeType":363},{},[5410,5416],{"data":5411,"content":5412,"nodeType":401},{},[5413],{"data":5414,"marks":5415,"value":400,"nodeType":85},{},[],{"data":5417,"content":5418,"nodeType":94},{},[5419],{"data":5420,"marks":5421,"value":362,"nodeType":85},{},[],{"metadata":5423,"sys":5426,"fields":5431},{"tags":5424,"concepts":5425},[],[],{"space":5427,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5429,"publishedVersion":64,"revision":46,"locale":29},{"sys":5428},{"type":12,"linkType":13,"id":14},{"sys":5430},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5432},{"url":423,"details":5433,"fileName":429,"contentType":430},{"size":425,"image":5434},{"width":427,"height":428},{"sys":5436,"fields":5439},{"id":5437,"createdAt":5438},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":5440,"slug":5441,"articleIntro":5440,"category":5442},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[5443],{"metadata":5444,"sys":5447,"fields":5454},{"tags":5445,"concepts":5446},[],[],{"space":5448,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5450,"publishedVersion":379,"revision":64,"contentType":5452,"locale":29},{"sys":5449},{"type":12,"linkType":13,"id":14},{"sys":5451},{"id":21,"type":12,"linkType":22},{"sys":5453},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5455,"metaTitle":389,"metaDescription":390,"mainTitle":5456,"subtitle":408,"heroImage":5471,"ctaButton":431,"ctaLink":432},[388],{"data":5457,"content":5458,"nodeType":363},{},[5459,5465],{"data":5460,"content":5461,"nodeType":401},{},[5462],{"data":5463,"marks":5464,"value":400,"nodeType":85},{},[],{"data":5466,"content":5467,"nodeType":94},{},[5468],{"data":5469,"marks":5470,"value":362,"nodeType":85},{},[],{"metadata":5472,"sys":5475,"fields":5480},{"tags":5473,"concepts":5474},[],[],{"space":5476,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5478,"publishedVersion":64,"revision":46,"locale":29},{"sys":5477},{"type":12,"linkType":13,"id":14},{"sys":5479},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5481},{"url":423,"details":5482,"fileName":429,"contentType":430},{"size":425,"image":5483},{"width":427,"height":428},{"sys":5485,"fields":5488},{"id":5486,"createdAt":5487},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":5489,"slug":5490,"articleIntro":-1,"category":5491},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[5492],{"metadata":5493,"sys":5496,"fields":5503},{"tags":5494,"concepts":5495},[],[],{"space":5497,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5499,"publishedVersion":379,"revision":64,"contentType":5501,"locale":29},{"sys":5498},{"type":12,"linkType":13,"id":14},{"sys":5500},{"id":21,"type":12,"linkType":22},{"sys":5502},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5504,"metaTitle":389,"metaDescription":390,"mainTitle":5505,"subtitle":408,"heroImage":5520,"ctaButton":431,"ctaLink":432},[388],{"data":5506,"content":5507,"nodeType":363},{},[5508,5514],{"data":5509,"content":5510,"nodeType":401},{},[5511],{"data":5512,"marks":5513,"value":400,"nodeType":85},{},[],{"data":5515,"content":5516,"nodeType":94},{},[5517],{"data":5518,"marks":5519,"value":362,"nodeType":85},{},[],{"metadata":5521,"sys":5524,"fields":5529},{"tags":5522,"concepts":5523},[],[],{"space":5525,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5527,"publishedVersion":64,"revision":46,"locale":29},{"sys":5526},{"type":12,"linkType":13,"id":14},{"sys":5528},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5530},{"url":423,"details":5531,"fileName":429,"contentType":430},{"size":425,"image":5532},{"width":427,"height":428},{"sys":5534,"fields":5537},{"id":5535,"createdAt":5536},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":5538,"slug":5539,"articleIntro":5538,"category":5540},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[5541],{"metadata":5542,"sys":5545,"fields":5552},{"tags":5543,"concepts":5544},[],[],{"space":5546,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5548,"publishedVersion":379,"revision":64,"contentType":5550,"locale":29},{"sys":5547},{"type":12,"linkType":13,"id":14},{"sys":5549},{"id":21,"type":12,"linkType":22},{"sys":5551},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5553,"metaTitle":389,"metaDescription":390,"mainTitle":5554,"subtitle":408,"heroImage":5569,"ctaButton":431,"ctaLink":432},[388],{"data":5555,"content":5556,"nodeType":363},{},[5557,5563],{"data":5558,"content":5559,"nodeType":401},{},[5560],{"data":5561,"marks":5562,"value":400,"nodeType":85},{},[],{"data":5564,"content":5565,"nodeType":94},{},[5566],{"data":5567,"marks":5568,"value":362,"nodeType":85},{},[],{"metadata":5570,"sys":5573,"fields":5578},{"tags":5571,"concepts":5572},[],[],{"space":5574,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5576,"publishedVersion":64,"revision":46,"locale":29},{"sys":5575},{"type":12,"linkType":13,"id":14},{"sys":5577},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5579},{"url":423,"details":5580,"fileName":429,"contentType":430},{"size":425,"image":5581},{"width":427,"height":428},{"sys":5583,"fields":5586},{"id":5584,"createdAt":5585},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":5587,"slug":5588,"articleIntro":-1,"category":5589},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[5590],{"metadata":5591,"sys":5594,"fields":5601},{"tags":5592,"concepts":5593},[],[],{"space":5595,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5597,"publishedVersion":379,"revision":64,"contentType":5599,"locale":29},{"sys":5596},{"type":12,"linkType":13,"id":14},{"sys":5598},{"id":21,"type":12,"linkType":22},{"sys":5600},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5602,"metaTitle":389,"metaDescription":390,"mainTitle":5603,"subtitle":408,"heroImage":5618,"ctaButton":431,"ctaLink":432},[388],{"data":5604,"content":5605,"nodeType":363},{},[5606,5612],{"data":5607,"content":5608,"nodeType":401},{},[5609],{"data":5610,"marks":5611,"value":400,"nodeType":85},{},[],{"data":5613,"content":5614,"nodeType":94},{},[5615],{"data":5616,"marks":5617,"value":362,"nodeType":85},{},[],{"metadata":5619,"sys":5622,"fields":5627},{"tags":5620,"concepts":5621},[],[],{"space":5623,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5625,"publishedVersion":64,"revision":46,"locale":29},{"sys":5624},{"type":12,"linkType":13,"id":14},{"sys":5626},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5628},{"url":423,"details":5629,"fileName":429,"contentType":430},{"size":425,"image":5630},{"width":427,"height":428},{"sys":5632,"fields":5635},{"id":5633,"createdAt":5634},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":5636,"slug":5637,"articleIntro":5636,"category":5638},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[5639],{"metadata":5640,"sys":5643,"fields":5650},{"tags":5641,"concepts":5642},[],[],{"space":5644,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5646,"publishedVersion":379,"revision":64,"contentType":5648,"locale":29},{"sys":5645},{"type":12,"linkType":13,"id":14},{"sys":5647},{"id":21,"type":12,"linkType":22},{"sys":5649},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5651,"metaTitle":389,"metaDescription":390,"mainTitle":5652,"subtitle":408,"heroImage":5667,"ctaButton":431,"ctaLink":432},[388],{"data":5653,"content":5654,"nodeType":363},{},[5655,5661],{"data":5656,"content":5657,"nodeType":401},{},[5658],{"data":5659,"marks":5660,"value":400,"nodeType":85},{},[],{"data":5662,"content":5663,"nodeType":94},{},[5664],{"data":5665,"marks":5666,"value":362,"nodeType":85},{},[],{"metadata":5668,"sys":5671,"fields":5676},{"tags":5669,"concepts":5670},[],[],{"space":5672,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5674,"publishedVersion":64,"revision":46,"locale":29},{"sys":5673},{"type":12,"linkType":13,"id":14},{"sys":5675},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5677},{"url":423,"details":5678,"fileName":429,"contentType":430},{"size":425,"image":5679},{"width":427,"height":428},{"sys":5681,"fields":5684},{"id":5682,"createdAt":5683},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":5685,"slug":5686,"articleIntro":5685,"category":5687},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[5688],{"metadata":5689,"sys":5692,"fields":5699},{"tags":5690,"concepts":5691},[],[],{"space":5693,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5695,"publishedVersion":379,"revision":64,"contentType":5697,"locale":29},{"sys":5694},{"type":12,"linkType":13,"id":14},{"sys":5696},{"id":21,"type":12,"linkType":22},{"sys":5698},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5700,"metaTitle":389,"metaDescription":390,"mainTitle":5701,"subtitle":408,"heroImage":5716,"ctaButton":431,"ctaLink":432},[388],{"data":5702,"content":5703,"nodeType":363},{},[5704,5710],{"data":5705,"content":5706,"nodeType":401},{},[5707],{"data":5708,"marks":5709,"value":400,"nodeType":85},{},[],{"data":5711,"content":5712,"nodeType":94},{},[5713],{"data":5714,"marks":5715,"value":362,"nodeType":85},{},[],{"metadata":5717,"sys":5720,"fields":5725},{"tags":5718,"concepts":5719},[],[],{"space":5721,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5723,"publishedVersion":64,"revision":46,"locale":29},{"sys":5722},{"type":12,"linkType":13,"id":14},{"sys":5724},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5726},{"url":423,"details":5727,"fileName":429,"contentType":430},{"size":425,"image":5728},{"width":427,"height":428},{"sys":5730,"fields":5733},{"id":5731,"createdAt":5732},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":5734,"slug":5735,"articleIntro":5734,"category":5736},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[5737],{"metadata":5738,"sys":5741,"fields":5748},{"tags":5739,"concepts":5740},[],[],{"space":5742,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5744,"publishedVersion":379,"revision":64,"contentType":5746,"locale":29},{"sys":5743},{"type":12,"linkType":13,"id":14},{"sys":5745},{"id":21,"type":12,"linkType":22},{"sys":5747},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5749,"metaTitle":389,"metaDescription":390,"mainTitle":5750,"subtitle":408,"heroImage":5765,"ctaButton":431,"ctaLink":432},[388],{"data":5751,"content":5752,"nodeType":363},{},[5753,5759],{"data":5754,"content":5755,"nodeType":401},{},[5756],{"data":5757,"marks":5758,"value":400,"nodeType":85},{},[],{"data":5760,"content":5761,"nodeType":94},{},[5762],{"data":5763,"marks":5764,"value":362,"nodeType":85},{},[],{"metadata":5766,"sys":5769,"fields":5774},{"tags":5767,"concepts":5768},[],[],{"space":5770,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5772,"publishedVersion":64,"revision":46,"locale":29},{"sys":5771},{"type":12,"linkType":13,"id":14},{"sys":5773},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5775},{"url":423,"details":5776,"fileName":429,"contentType":430},{"size":425,"image":5777},{"width":427,"height":428},{"sys":5779,"fields":5782},{"id":5780,"createdAt":5781},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":5783,"slug":5784,"articleIntro":-1,"category":5785},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[5786],{"metadata":5787,"sys":5790,"fields":5797},{"tags":5788,"concepts":5789},[],[],{"space":5791,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5793,"publishedVersion":379,"revision":64,"contentType":5795,"locale":29},{"sys":5792},{"type":12,"linkType":13,"id":14},{"sys":5794},{"id":21,"type":12,"linkType":22},{"sys":5796},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5798,"metaTitle":389,"metaDescription":390,"mainTitle":5799,"subtitle":408,"heroImage":5814,"ctaButton":431,"ctaLink":432},[388],{"data":5800,"content":5801,"nodeType":363},{},[5802,5808],{"data":5803,"content":5804,"nodeType":401},{},[5805],{"data":5806,"marks":5807,"value":400,"nodeType":85},{},[],{"data":5809,"content":5810,"nodeType":94},{},[5811],{"data":5812,"marks":5813,"value":362,"nodeType":85},{},[],{"metadata":5815,"sys":5818,"fields":5823},{"tags":5816,"concepts":5817},[],[],{"space":5819,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5821,"publishedVersion":64,"revision":46,"locale":29},{"sys":5820},{"type":12,"linkType":13,"id":14},{"sys":5822},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5824},{"url":423,"details":5825,"fileName":429,"contentType":430},{"size":425,"image":5826},{"width":427,"height":428},{"sys":5828,"fields":5831},{"id":5829,"createdAt":5830},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":5832,"slug":5833,"articleIntro":5832,"category":5834},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[5835],{"metadata":5836,"sys":5839,"fields":5846},{"tags":5837,"concepts":5838},[],[],{"space":5840,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5842,"publishedVersion":379,"revision":64,"contentType":5844,"locale":29},{"sys":5841},{"type":12,"linkType":13,"id":14},{"sys":5843},{"id":21,"type":12,"linkType":22},{"sys":5845},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5847,"metaTitle":389,"metaDescription":390,"mainTitle":5848,"subtitle":408,"heroImage":5863,"ctaButton":431,"ctaLink":432},[388],{"data":5849,"content":5850,"nodeType":363},{},[5851,5857],{"data":5852,"content":5853,"nodeType":401},{},[5854],{"data":5855,"marks":5856,"value":400,"nodeType":85},{},[],{"data":5858,"content":5859,"nodeType":94},{},[5860],{"data":5861,"marks":5862,"value":362,"nodeType":85},{},[],{"metadata":5864,"sys":5867,"fields":5872},{"tags":5865,"concepts":5866},[],[],{"space":5868,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5870,"publishedVersion":64,"revision":46,"locale":29},{"sys":5869},{"type":12,"linkType":13,"id":14},{"sys":5871},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5873},{"url":423,"details":5874,"fileName":429,"contentType":430},{"size":425,"image":5875},{"width":427,"height":428},{"sys":5877,"fields":5880},{"id":5878,"createdAt":5879},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":5881,"slug":5882,"articleIntro":5881,"category":5883},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[5884],{"metadata":5885,"sys":5888,"fields":5895},{"tags":5886,"concepts":5887},[],[],{"space":5889,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5891,"publishedVersion":379,"revision":64,"contentType":5893,"locale":29},{"sys":5890},{"type":12,"linkType":13,"id":14},{"sys":5892},{"id":21,"type":12,"linkType":22},{"sys":5894},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5896,"metaTitle":389,"metaDescription":390,"mainTitle":5897,"subtitle":408,"heroImage":5912,"ctaButton":431,"ctaLink":432},[388],{"data":5898,"content":5899,"nodeType":363},{},[5900,5906],{"data":5901,"content":5902,"nodeType":401},{},[5903],{"data":5904,"marks":5905,"value":400,"nodeType":85},{},[],{"data":5907,"content":5908,"nodeType":94},{},[5909],{"data":5910,"marks":5911,"value":362,"nodeType":85},{},[],{"metadata":5913,"sys":5916,"fields":5921},{"tags":5914,"concepts":5915},[],[],{"space":5917,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5919,"publishedVersion":64,"revision":46,"locale":29},{"sys":5918},{"type":12,"linkType":13,"id":14},{"sys":5920},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5922},{"url":423,"details":5923,"fileName":429,"contentType":430},{"size":425,"image":5924},{"width":427,"height":428},{"sys":5926,"fields":5929},{"id":5927,"createdAt":5928},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":5930,"slug":5931,"articleIntro":5930,"category":5932},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[5933],{"metadata":5934,"sys":5937,"fields":5944},{"tags":5935,"concepts":5936},[],[],{"space":5938,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5940,"publishedVersion":379,"revision":64,"contentType":5942,"locale":29},{"sys":5939},{"type":12,"linkType":13,"id":14},{"sys":5941},{"id":21,"type":12,"linkType":22},{"sys":5943},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5945,"metaTitle":389,"metaDescription":390,"mainTitle":5946,"subtitle":408,"heroImage":5961,"ctaButton":431,"ctaLink":432},[388],{"data":5947,"content":5948,"nodeType":363},{},[5949,5955],{"data":5950,"content":5951,"nodeType":401},{},[5952],{"data":5953,"marks":5954,"value":400,"nodeType":85},{},[],{"data":5956,"content":5957,"nodeType":94},{},[5958],{"data":5959,"marks":5960,"value":362,"nodeType":85},{},[],{"metadata":5962,"sys":5965,"fields":5970},{"tags":5963,"concepts":5964},[],[],{"space":5966,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":5968,"publishedVersion":64,"revision":46,"locale":29},{"sys":5967},{"type":12,"linkType":13,"id":14},{"sys":5969},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":5971},{"url":423,"details":5972,"fileName":429,"contentType":430},{"size":425,"image":5973},{"width":427,"height":428},{"sys":5975,"fields":5978},{"id":5976,"createdAt":5977},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":5979,"slug":5980,"articleIntro":5979,"category":5981},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[5982],{"metadata":5983,"sys":5986,"fields":5993},{"tags":5984,"concepts":5985},[],[],{"space":5987,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":5989,"publishedVersion":379,"revision":64,"contentType":5991,"locale":29},{"sys":5988},{"type":12,"linkType":13,"id":14},{"sys":5990},{"id":21,"type":12,"linkType":22},{"sys":5992},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":5994,"metaTitle":389,"metaDescription":390,"mainTitle":5995,"subtitle":408,"heroImage":6010,"ctaButton":431,"ctaLink":432},[388],{"data":5996,"content":5997,"nodeType":363},{},[5998,6004],{"data":5999,"content":6000,"nodeType":401},{},[6001],{"data":6002,"marks":6003,"value":400,"nodeType":85},{},[],{"data":6005,"content":6006,"nodeType":94},{},[6007],{"data":6008,"marks":6009,"value":362,"nodeType":85},{},[],{"metadata":6011,"sys":6014,"fields":6019},{"tags":6012,"concepts":6013},[],[],{"space":6015,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6017,"publishedVersion":64,"revision":46,"locale":29},{"sys":6016},{"type":12,"linkType":13,"id":14},{"sys":6018},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6020},{"url":423,"details":6021,"fileName":429,"contentType":430},{"size":425,"image":6022},{"width":427,"height":428},{"sys":6024,"fields":6027},{"id":6025,"createdAt":6026},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":6028,"slug":6029,"articleIntro":6028,"category":6030},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[6031],{"metadata":6032,"sys":6035,"fields":6042},{"tags":6033,"concepts":6034},[],[],{"space":6036,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6038,"publishedVersion":379,"revision":64,"contentType":6040,"locale":29},{"sys":6037},{"type":12,"linkType":13,"id":14},{"sys":6039},{"id":21,"type":12,"linkType":22},{"sys":6041},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6043,"metaTitle":389,"metaDescription":390,"mainTitle":6044,"subtitle":408,"heroImage":6059,"ctaButton":431,"ctaLink":432},[388],{"data":6045,"content":6046,"nodeType":363},{},[6047,6053],{"data":6048,"content":6049,"nodeType":401},{},[6050],{"data":6051,"marks":6052,"value":400,"nodeType":85},{},[],{"data":6054,"content":6055,"nodeType":94},{},[6056],{"data":6057,"marks":6058,"value":362,"nodeType":85},{},[],{"metadata":6060,"sys":6063,"fields":6068},{"tags":6061,"concepts":6062},[],[],{"space":6064,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6066,"publishedVersion":64,"revision":46,"locale":29},{"sys":6065},{"type":12,"linkType":13,"id":14},{"sys":6067},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6069},{"url":423,"details":6070,"fileName":429,"contentType":430},{"size":425,"image":6071},{"width":427,"height":428},{"sys":6073,"fields":6076},{"id":6074,"createdAt":6075},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":6077,"slug":6078,"articleIntro":-1,"category":6079},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[6080],{"metadata":6081,"sys":6084,"fields":6091},{"tags":6082,"concepts":6083},[],[],{"space":6085,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6087,"publishedVersion":379,"revision":64,"contentType":6089,"locale":29},{"sys":6086},{"type":12,"linkType":13,"id":14},{"sys":6088},{"id":21,"type":12,"linkType":22},{"sys":6090},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6092,"metaTitle":389,"metaDescription":390,"mainTitle":6093,"subtitle":408,"heroImage":6108,"ctaButton":431,"ctaLink":432},[388],{"data":6094,"content":6095,"nodeType":363},{},[6096,6102],{"data":6097,"content":6098,"nodeType":401},{},[6099],{"data":6100,"marks":6101,"value":400,"nodeType":85},{},[],{"data":6103,"content":6104,"nodeType":94},{},[6105],{"data":6106,"marks":6107,"value":362,"nodeType":85},{},[],{"metadata":6109,"sys":6112,"fields":6117},{"tags":6110,"concepts":6111},[],[],{"space":6113,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6115,"publishedVersion":64,"revision":46,"locale":29},{"sys":6114},{"type":12,"linkType":13,"id":14},{"sys":6116},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6118},{"url":423,"details":6119,"fileName":429,"contentType":430},{"size":425,"image":6120},{"width":427,"height":428},{"sys":6122,"fields":6125},{"id":6123,"createdAt":6124},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":6126,"slug":6127,"articleIntro":-1,"category":6128},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[6129],{"metadata":6130,"sys":6133,"fields":6140},{"tags":6131,"concepts":6132},[],[],{"space":6134,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6136,"publishedVersion":379,"revision":64,"contentType":6138,"locale":29},{"sys":6135},{"type":12,"linkType":13,"id":14},{"sys":6137},{"id":21,"type":12,"linkType":22},{"sys":6139},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6141,"metaTitle":389,"metaDescription":390,"mainTitle":6142,"subtitle":408,"heroImage":6157,"ctaButton":431,"ctaLink":432},[388],{"data":6143,"content":6144,"nodeType":363},{},[6145,6151],{"data":6146,"content":6147,"nodeType":401},{},[6148],{"data":6149,"marks":6150,"value":400,"nodeType":85},{},[],{"data":6152,"content":6153,"nodeType":94},{},[6154],{"data":6155,"marks":6156,"value":362,"nodeType":85},{},[],{"metadata":6158,"sys":6161,"fields":6166},{"tags":6159,"concepts":6160},[],[],{"space":6162,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6164,"publishedVersion":64,"revision":46,"locale":29},{"sys":6163},{"type":12,"linkType":13,"id":14},{"sys":6165},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6167},{"url":423,"details":6168,"fileName":429,"contentType":430},{"size":425,"image":6169},{"width":427,"height":428},{"sys":6171,"fields":6174},{"id":6172,"createdAt":6173},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":6175,"slug":6176,"articleIntro":6175,"category":6177},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[6178],{"metadata":6179,"sys":6182,"fields":6189},{"tags":6180,"concepts":6181},[],[],{"space":6183,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6185,"publishedVersion":379,"revision":64,"contentType":6187,"locale":29},{"sys":6184},{"type":12,"linkType":13,"id":14},{"sys":6186},{"id":21,"type":12,"linkType":22},{"sys":6188},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6190,"metaTitle":389,"metaDescription":390,"mainTitle":6191,"subtitle":408,"heroImage":6206,"ctaButton":431,"ctaLink":432},[388],{"data":6192,"content":6193,"nodeType":363},{},[6194,6200],{"data":6195,"content":6196,"nodeType":401},{},[6197],{"data":6198,"marks":6199,"value":400,"nodeType":85},{},[],{"data":6201,"content":6202,"nodeType":94},{},[6203],{"data":6204,"marks":6205,"value":362,"nodeType":85},{},[],{"metadata":6207,"sys":6210,"fields":6215},{"tags":6208,"concepts":6209},[],[],{"space":6211,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6213,"publishedVersion":64,"revision":46,"locale":29},{"sys":6212},{"type":12,"linkType":13,"id":14},{"sys":6214},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6216},{"url":423,"details":6217,"fileName":429,"contentType":430},{"size":425,"image":6218},{"width":427,"height":428},{"sys":6220,"fields":6223},{"id":6221,"createdAt":6222},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":6224,"slug":6225,"articleIntro":6224,"category":6226},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[6227],{"metadata":6228,"sys":6231,"fields":6238},{"tags":6229,"concepts":6230},[],[],{"space":6232,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6234,"publishedVersion":379,"revision":64,"contentType":6236,"locale":29},{"sys":6233},{"type":12,"linkType":13,"id":14},{"sys":6235},{"id":21,"type":12,"linkType":22},{"sys":6237},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6239,"metaTitle":389,"metaDescription":390,"mainTitle":6240,"subtitle":408,"heroImage":6255,"ctaButton":431,"ctaLink":432},[388],{"data":6241,"content":6242,"nodeType":363},{},[6243,6249],{"data":6244,"content":6245,"nodeType":401},{},[6246],{"data":6247,"marks":6248,"value":400,"nodeType":85},{},[],{"data":6250,"content":6251,"nodeType":94},{},[6252],{"data":6253,"marks":6254,"value":362,"nodeType":85},{},[],{"metadata":6256,"sys":6259,"fields":6264},{"tags":6257,"concepts":6258},[],[],{"space":6260,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6262,"publishedVersion":64,"revision":46,"locale":29},{"sys":6261},{"type":12,"linkType":13,"id":14},{"sys":6263},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6265},{"url":423,"details":6266,"fileName":429,"contentType":430},{"size":425,"image":6267},{"width":427,"height":428},{"sys":6269,"fields":6272},{"id":6270,"createdAt":6271},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":6273,"slug":6274,"articleIntro":6273,"category":6275},"72 - Production immobilisée","compte-72-production-immobilisee",[6276],{"metadata":6277,"sys":6280,"fields":6287},{"tags":6278,"concepts":6279},[],[],{"space":6281,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6283,"publishedVersion":379,"revision":64,"contentType":6285,"locale":29},{"sys":6282},{"type":12,"linkType":13,"id":14},{"sys":6284},{"id":21,"type":12,"linkType":22},{"sys":6286},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6288,"metaTitle":389,"metaDescription":390,"mainTitle":6289,"subtitle":408,"heroImage":6304,"ctaButton":431,"ctaLink":432},[388],{"data":6290,"content":6291,"nodeType":363},{},[6292,6298],{"data":6293,"content":6294,"nodeType":401},{},[6295],{"data":6296,"marks":6297,"value":400,"nodeType":85},{},[],{"data":6299,"content":6300,"nodeType":94},{},[6301],{"data":6302,"marks":6303,"value":362,"nodeType":85},{},[],{"metadata":6305,"sys":6308,"fields":6313},{"tags":6306,"concepts":6307},[],[],{"space":6309,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6311,"publishedVersion":64,"revision":46,"locale":29},{"sys":6310},{"type":12,"linkType":13,"id":14},{"sys":6312},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6314},{"url":423,"details":6315,"fileName":429,"contentType":430},{"size":425,"image":6316},{"width":427,"height":428},{"sys":6318,"fields":6321},{"id":6319,"createdAt":6320},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6322,"slug":6323,"articleIntro":6322,"category":6324},"68174 - Créances","compte-68174-creances",[6325],{"metadata":6326,"sys":6329,"fields":6336},{"tags":6327,"concepts":6328},[],[],{"space":6330,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6332,"publishedVersion":379,"revision":64,"contentType":6334,"locale":29},{"sys":6331},{"type":12,"linkType":13,"id":14},{"sys":6333},{"id":21,"type":12,"linkType":22},{"sys":6335},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6337,"metaTitle":389,"metaDescription":390,"mainTitle":6338,"subtitle":408,"heroImage":6353,"ctaButton":431,"ctaLink":432},[388],{"data":6339,"content":6340,"nodeType":363},{},[6341,6347],{"data":6342,"content":6343,"nodeType":401},{},[6344],{"data":6345,"marks":6346,"value":400,"nodeType":85},{},[],{"data":6348,"content":6349,"nodeType":94},{},[6350],{"data":6351,"marks":6352,"value":362,"nodeType":85},{},[],{"metadata":6354,"sys":6357,"fields":6362},{"tags":6355,"concepts":6356},[],[],{"space":6358,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6360,"publishedVersion":64,"revision":46,"locale":29},{"sys":6359},{"type":12,"linkType":13,"id":14},{"sys":6361},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6363},{"url":423,"details":6364,"fileName":429,"contentType":430},{"size":425,"image":6365},{"width":427,"height":428},{"sys":6367,"fields":6370},{"id":6368,"createdAt":6369},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":6371,"slug":6372,"articleIntro":-1,"category":6373},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[6374],{"metadata":6375,"sys":6378,"fields":6385},{"tags":6376,"concepts":6377},[],[],{"space":6379,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6381,"publishedVersion":379,"revision":64,"contentType":6383,"locale":29},{"sys":6380},{"type":12,"linkType":13,"id":14},{"sys":6382},{"id":21,"type":12,"linkType":22},{"sys":6384},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6386,"metaTitle":389,"metaDescription":390,"mainTitle":6387,"subtitle":408,"heroImage":6402,"ctaButton":431,"ctaLink":432},[388],{"data":6388,"content":6389,"nodeType":363},{},[6390,6396],{"data":6391,"content":6392,"nodeType":401},{},[6393],{"data":6394,"marks":6395,"value":400,"nodeType":85},{},[],{"data":6397,"content":6398,"nodeType":94},{},[6399],{"data":6400,"marks":6401,"value":362,"nodeType":85},{},[],{"metadata":6403,"sys":6406,"fields":6411},{"tags":6404,"concepts":6405},[],[],{"space":6407,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6409,"publishedVersion":64,"revision":46,"locale":29},{"sys":6408},{"type":12,"linkType":13,"id":14},{"sys":6410},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6412},{"url":423,"details":6413,"fileName":429,"contentType":430},{"size":425,"image":6414},{"width":427,"height":428},{"sys":6416,"fields":6419},{"id":6417,"createdAt":6418},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":6420,"slug":6421,"articleIntro":-1,"category":6422},"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",[6423],{"metadata":6424,"sys":6427,"fields":6434},{"tags":6425,"concepts":6426},[],[],{"space":6428,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6430,"publishedVersion":379,"revision":64,"contentType":6432,"locale":29},{"sys":6429},{"type":12,"linkType":13,"id":14},{"sys":6431},{"id":21,"type":12,"linkType":22},{"sys":6433},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6435,"metaTitle":389,"metaDescription":390,"mainTitle":6436,"subtitle":408,"heroImage":6451,"ctaButton":431,"ctaLink":432},[388],{"data":6437,"content":6438,"nodeType":363},{},[6439,6445],{"data":6440,"content":6441,"nodeType":401},{},[6442],{"data":6443,"marks":6444,"value":400,"nodeType":85},{},[],{"data":6446,"content":6447,"nodeType":94},{},[6448],{"data":6449,"marks":6450,"value":362,"nodeType":85},{},[],{"metadata":6452,"sys":6455,"fields":6460},{"tags":6453,"concepts":6454},[],[],{"space":6456,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6458,"publishedVersion":64,"revision":46,"locale":29},{"sys":6457},{"type":12,"linkType":13,"id":14},{"sys":6459},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6461},{"url":423,"details":6462,"fileName":429,"contentType":430},{"size":425,"image":6463},{"width":427,"height":428},{"sys":6465,"fields":6468},{"id":6466,"createdAt":6467},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":6469,"slug":6470,"articleIntro":6469,"category":6471},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[6472],{"metadata":6473,"sys":6476,"fields":6483},{"tags":6474,"concepts":6475},[],[],{"space":6477,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6479,"publishedVersion":379,"revision":64,"contentType":6481,"locale":29},{"sys":6478},{"type":12,"linkType":13,"id":14},{"sys":6480},{"id":21,"type":12,"linkType":22},{"sys":6482},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6484,"metaTitle":389,"metaDescription":390,"mainTitle":6485,"subtitle":408,"heroImage":6500,"ctaButton":431,"ctaLink":432},[388],{"data":6486,"content":6487,"nodeType":363},{},[6488,6494],{"data":6489,"content":6490,"nodeType":401},{},[6491],{"data":6492,"marks":6493,"value":400,"nodeType":85},{},[],{"data":6495,"content":6496,"nodeType":94},{},[6497],{"data":6498,"marks":6499,"value":362,"nodeType":85},{},[],{"metadata":6501,"sys":6504,"fields":6509},{"tags":6502,"concepts":6503},[],[],{"space":6505,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6507,"publishedVersion":64,"revision":46,"locale":29},{"sys":6506},{"type":12,"linkType":13,"id":14},{"sys":6508},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6510},{"url":423,"details":6511,"fileName":429,"contentType":430},{"size":425,"image":6512},{"width":427,"height":428},{"sys":6514,"fields":6517},{"id":6515,"createdAt":6516},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":6518,"slug":6519,"articleIntro":6518,"category":6520},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[6521],{"metadata":6522,"sys":6525,"fields":6532},{"tags":6523,"concepts":6524},[],[],{"space":6526,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6528,"publishedVersion":379,"revision":64,"contentType":6530,"locale":29},{"sys":6527},{"type":12,"linkType":13,"id":14},{"sys":6529},{"id":21,"type":12,"linkType":22},{"sys":6531},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6533,"metaTitle":389,"metaDescription":390,"mainTitle":6534,"subtitle":408,"heroImage":6549,"ctaButton":431,"ctaLink":432},[388],{"data":6535,"content":6536,"nodeType":363},{},[6537,6543],{"data":6538,"content":6539,"nodeType":401},{},[6540],{"data":6541,"marks":6542,"value":400,"nodeType":85},{},[],{"data":6544,"content":6545,"nodeType":94},{},[6546],{"data":6547,"marks":6548,"value":362,"nodeType":85},{},[],{"metadata":6550,"sys":6553,"fields":6558},{"tags":6551,"concepts":6552},[],[],{"space":6554,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6556,"publishedVersion":64,"revision":46,"locale":29},{"sys":6555},{"type":12,"linkType":13,"id":14},{"sys":6557},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6559},{"url":423,"details":6560,"fileName":429,"contentType":430},{"size":425,"image":6561},{"width":427,"height":428},{"sys":6563,"fields":6566},{"id":6564,"createdAt":6565},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":6567,"slug":6568,"articleIntro":6567,"category":6569},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[6570],{"metadata":6571,"sys":6574,"fields":6581},{"tags":6572,"concepts":6573},[],[],{"space":6575,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6577,"publishedVersion":379,"revision":64,"contentType":6579,"locale":29},{"sys":6576},{"type":12,"linkType":13,"id":14},{"sys":6578},{"id":21,"type":12,"linkType":22},{"sys":6580},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6582,"metaTitle":389,"metaDescription":390,"mainTitle":6583,"subtitle":408,"heroImage":6598,"ctaButton":431,"ctaLink":432},[388],{"data":6584,"content":6585,"nodeType":363},{},[6586,6592],{"data":6587,"content":6588,"nodeType":401},{},[6589],{"data":6590,"marks":6591,"value":400,"nodeType":85},{},[],{"data":6593,"content":6594,"nodeType":94},{},[6595],{"data":6596,"marks":6597,"value":362,"nodeType":85},{},[],{"metadata":6599,"sys":6602,"fields":6607},{"tags":6600,"concepts":6601},[],[],{"space":6603,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6605,"publishedVersion":64,"revision":46,"locale":29},{"sys":6604},{"type":12,"linkType":13,"id":14},{"sys":6606},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6608},{"url":423,"details":6609,"fileName":429,"contentType":430},{"size":425,"image":6610},{"width":427,"height":428},{"sys":6612,"fields":6615},{"id":6613,"createdAt":6614},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":6616,"slug":6617,"articleIntro":-1,"category":6618},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[6619],{"metadata":6620,"sys":6623,"fields":6630},{"tags":6621,"concepts":6622},[],[],{"space":6624,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6626,"publishedVersion":379,"revision":64,"contentType":6628,"locale":29},{"sys":6625},{"type":12,"linkType":13,"id":14},{"sys":6627},{"id":21,"type":12,"linkType":22},{"sys":6629},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6631,"metaTitle":389,"metaDescription":390,"mainTitle":6632,"subtitle":408,"heroImage":6647,"ctaButton":431,"ctaLink":432},[388],{"data":6633,"content":6634,"nodeType":363},{},[6635,6641],{"data":6636,"content":6637,"nodeType":401},{},[6638],{"data":6639,"marks":6640,"value":400,"nodeType":85},{},[],{"data":6642,"content":6643,"nodeType":94},{},[6644],{"data":6645,"marks":6646,"value":362,"nodeType":85},{},[],{"metadata":6648,"sys":6651,"fields":6656},{"tags":6649,"concepts":6650},[],[],{"space":6652,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6654,"publishedVersion":64,"revision":46,"locale":29},{"sys":6653},{"type":12,"linkType":13,"id":14},{"sys":6655},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6657},{"url":423,"details":6658,"fileName":429,"contentType":430},{"size":425,"image":6659},{"width":427,"height":428},{"sys":6661,"fields":6664},{"id":6662,"createdAt":6663},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":6665,"slug":6666,"articleIntro":-1,"category":6667},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[6668],{"metadata":6669,"sys":6672,"fields":6679},{"tags":6670,"concepts":6671},[],[],{"space":6673,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6675,"publishedVersion":379,"revision":64,"contentType":6677,"locale":29},{"sys":6674},{"type":12,"linkType":13,"id":14},{"sys":6676},{"id":21,"type":12,"linkType":22},{"sys":6678},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6680,"metaTitle":389,"metaDescription":390,"mainTitle":6681,"subtitle":408,"heroImage":6696,"ctaButton":431,"ctaLink":432},[388],{"data":6682,"content":6683,"nodeType":363},{},[6684,6690],{"data":6685,"content":6686,"nodeType":401},{},[6687],{"data":6688,"marks":6689,"value":400,"nodeType":85},{},[],{"data":6691,"content":6692,"nodeType":94},{},[6693],{"data":6694,"marks":6695,"value":362,"nodeType":85},{},[],{"metadata":6697,"sys":6700,"fields":6705},{"tags":6698,"concepts":6699},[],[],{"space":6701,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6703,"publishedVersion":64,"revision":46,"locale":29},{"sys":6702},{"type":12,"linkType":13,"id":14},{"sys":6704},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6706},{"url":423,"details":6707,"fileName":429,"contentType":430},{"size":425,"image":6708},{"width":427,"height":428},{"sys":6710,"fields":6713},{"id":6711,"createdAt":6712},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":6714,"slug":6715,"articleIntro":6714,"category":6716},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[6717],{"metadata":6718,"sys":6721,"fields":6728},{"tags":6719,"concepts":6720},[],[],{"space":6722,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6724,"publishedVersion":379,"revision":64,"contentType":6726,"locale":29},{"sys":6723},{"type":12,"linkType":13,"id":14},{"sys":6725},{"id":21,"type":12,"linkType":22},{"sys":6727},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6729,"metaTitle":389,"metaDescription":390,"mainTitle":6730,"subtitle":408,"heroImage":6745,"ctaButton":431,"ctaLink":432},[388],{"data":6731,"content":6732,"nodeType":363},{},[6733,6739],{"data":6734,"content":6735,"nodeType":401},{},[6736],{"data":6737,"marks":6738,"value":400,"nodeType":85},{},[],{"data":6740,"content":6741,"nodeType":94},{},[6742],{"data":6743,"marks":6744,"value":362,"nodeType":85},{},[],{"metadata":6746,"sys":6749,"fields":6754},{"tags":6747,"concepts":6748},[],[],{"space":6750,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6752,"publishedVersion":64,"revision":46,"locale":29},{"sys":6751},{"type":12,"linkType":13,"id":14},{"sys":6753},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6755},{"url":423,"details":6756,"fileName":429,"contentType":430},{"size":425,"image":6757},{"width":427,"height":428},{"sys":6759,"fields":6762},{"id":6760,"createdAt":6761},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":6763,"slug":6764,"articleIntro":6763,"category":6765},"335 - Travaux en cours","compte-335-travaux-en-cours",[6766],{"metadata":6767,"sys":6770,"fields":6777},{"tags":6768,"concepts":6769},[],[],{"space":6771,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6773,"publishedVersion":379,"revision":64,"contentType":6775,"locale":29},{"sys":6772},{"type":12,"linkType":13,"id":14},{"sys":6774},{"id":21,"type":12,"linkType":22},{"sys":6776},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6778,"metaTitle":389,"metaDescription":390,"mainTitle":6779,"subtitle":408,"heroImage":6794,"ctaButton":431,"ctaLink":432},[388],{"data":6780,"content":6781,"nodeType":363},{},[6782,6788],{"data":6783,"content":6784,"nodeType":401},{},[6785],{"data":6786,"marks":6787,"value":400,"nodeType":85},{},[],{"data":6789,"content":6790,"nodeType":94},{},[6791],{"data":6792,"marks":6793,"value":362,"nodeType":85},{},[],{"metadata":6795,"sys":6798,"fields":6803},{"tags":6796,"concepts":6797},[],[],{"space":6799,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6801,"publishedVersion":64,"revision":46,"locale":29},{"sys":6800},{"type":12,"linkType":13,"id":14},{"sys":6802},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6804},{"url":423,"details":6805,"fileName":429,"contentType":430},{"size":425,"image":6806},{"width":427,"height":428},{"sys":6808,"fields":6811},{"id":6809,"createdAt":6810},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":6812,"slug":6813,"articleIntro":6812,"category":6814},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[6815],{"metadata":6816,"sys":6819,"fields":6826},{"tags":6817,"concepts":6818},[],[],{"space":6820,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6822,"publishedVersion":379,"revision":64,"contentType":6824,"locale":29},{"sys":6821},{"type":12,"linkType":13,"id":14},{"sys":6823},{"id":21,"type":12,"linkType":22},{"sys":6825},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6827,"metaTitle":389,"metaDescription":390,"mainTitle":6828,"subtitle":408,"heroImage":6843,"ctaButton":431,"ctaLink":432},[388],{"data":6829,"content":6830,"nodeType":363},{},[6831,6837],{"data":6832,"content":6833,"nodeType":401},{},[6834],{"data":6835,"marks":6836,"value":400,"nodeType":85},{},[],{"data":6838,"content":6839,"nodeType":94},{},[6840],{"data":6841,"marks":6842,"value":362,"nodeType":85},{},[],{"metadata":6844,"sys":6847,"fields":6852},{"tags":6845,"concepts":6846},[],[],{"space":6848,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6850,"publishedVersion":64,"revision":46,"locale":29},{"sys":6849},{"type":12,"linkType":13,"id":14},{"sys":6851},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6853},{"url":423,"details":6854,"fileName":429,"contentType":430},{"size":425,"image":6855},{"width":427,"height":428},{"sys":6857,"fields":6860},{"id":6858,"createdAt":6859},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":6861,"slug":6862,"articleIntro":6861,"category":6863},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[6864],{"metadata":6865,"sys":6868,"fields":6875},{"tags":6866,"concepts":6867},[],[],{"space":6869,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6871,"publishedVersion":379,"revision":64,"contentType":6873,"locale":29},{"sys":6870},{"type":12,"linkType":13,"id":14},{"sys":6872},{"id":21,"type":12,"linkType":22},{"sys":6874},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6876,"metaTitle":389,"metaDescription":390,"mainTitle":6877,"subtitle":408,"heroImage":6892,"ctaButton":431,"ctaLink":432},[388],{"data":6878,"content":6879,"nodeType":363},{},[6880,6886],{"data":6881,"content":6882,"nodeType":401},{},[6883],{"data":6884,"marks":6885,"value":400,"nodeType":85},{},[],{"data":6887,"content":6888,"nodeType":94},{},[6889],{"data":6890,"marks":6891,"value":362,"nodeType":85},{},[],{"metadata":6893,"sys":6896,"fields":6901},{"tags":6894,"concepts":6895},[],[],{"space":6897,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6899,"publishedVersion":64,"revision":46,"locale":29},{"sys":6898},{"type":12,"linkType":13,"id":14},{"sys":6900},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6902},{"url":423,"details":6903,"fileName":429,"contentType":430},{"size":425,"image":6904},{"width":427,"height":428},{"sys":6906,"fields":6909},{"id":6907,"createdAt":6908},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":6910,"slug":6911,"articleIntro":6910,"category":6912},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[6913],{"metadata":6914,"sys":6917,"fields":6924},{"tags":6915,"concepts":6916},[],[],{"space":6918,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6920,"publishedVersion":379,"revision":64,"contentType":6922,"locale":29},{"sys":6919},{"type":12,"linkType":13,"id":14},{"sys":6921},{"id":21,"type":12,"linkType":22},{"sys":6923},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6925,"metaTitle":389,"metaDescription":390,"mainTitle":6926,"subtitle":408,"heroImage":6941,"ctaButton":431,"ctaLink":432},[388],{"data":6927,"content":6928,"nodeType":363},{},[6929,6935],{"data":6930,"content":6931,"nodeType":401},{},[6932],{"data":6933,"marks":6934,"value":400,"nodeType":85},{},[],{"data":6936,"content":6937,"nodeType":94},{},[6938],{"data":6939,"marks":6940,"value":362,"nodeType":85},{},[],{"metadata":6942,"sys":6945,"fields":6950},{"tags":6943,"concepts":6944},[],[],{"space":6946,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6948,"publishedVersion":64,"revision":46,"locale":29},{"sys":6947},{"type":12,"linkType":13,"id":14},{"sys":6949},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":6951},{"url":423,"details":6952,"fileName":429,"contentType":430},{"size":425,"image":6953},{"width":427,"height":428},{"sys":6955,"fields":6958},{"id":6956,"createdAt":6957},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":6959,"slug":6960,"articleIntro":6959,"category":6961},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[6962],{"metadata":6963,"sys":6966,"fields":6973},{"tags":6964,"concepts":6965},[],[],{"space":6967,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":6969,"publishedVersion":379,"revision":64,"contentType":6971,"locale":29},{"sys":6968},{"type":12,"linkType":13,"id":14},{"sys":6970},{"id":21,"type":12,"linkType":22},{"sys":6972},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":6974,"metaTitle":389,"metaDescription":390,"mainTitle":6975,"subtitle":408,"heroImage":6990,"ctaButton":431,"ctaLink":432},[388],{"data":6976,"content":6977,"nodeType":363},{},[6978,6984],{"data":6979,"content":6980,"nodeType":401},{},[6981],{"data":6982,"marks":6983,"value":400,"nodeType":85},{},[],{"data":6985,"content":6986,"nodeType":94},{},[6987],{"data":6988,"marks":6989,"value":362,"nodeType":85},{},[],{"metadata":6991,"sys":6994,"fields":6999},{"tags":6992,"concepts":6993},[],[],{"space":6995,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":6997,"publishedVersion":64,"revision":46,"locale":29},{"sys":6996},{"type":12,"linkType":13,"id":14},{"sys":6998},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7000},{"url":423,"details":7001,"fileName":429,"contentType":430},{"size":425,"image":7002},{"width":427,"height":428},{"sys":7004,"fields":7007},{"id":7005,"createdAt":7006},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":7008,"slug":7009,"articleIntro":7008,"category":7010},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[7011],{"metadata":7012,"sys":7015,"fields":7022},{"tags":7013,"concepts":7014},[],[],{"space":7016,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7018,"publishedVersion":379,"revision":64,"contentType":7020,"locale":29},{"sys":7017},{"type":12,"linkType":13,"id":14},{"sys":7019},{"id":21,"type":12,"linkType":22},{"sys":7021},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7023,"metaTitle":389,"metaDescription":390,"mainTitle":7024,"subtitle":408,"heroImage":7039,"ctaButton":431,"ctaLink":432},[388],{"data":7025,"content":7026,"nodeType":363},{},[7027,7033],{"data":7028,"content":7029,"nodeType":401},{},[7030],{"data":7031,"marks":7032,"value":400,"nodeType":85},{},[],{"data":7034,"content":7035,"nodeType":94},{},[7036],{"data":7037,"marks":7038,"value":362,"nodeType":85},{},[],{"metadata":7040,"sys":7043,"fields":7048},{"tags":7041,"concepts":7042},[],[],{"space":7044,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7046,"publishedVersion":64,"revision":46,"locale":29},{"sys":7045},{"type":12,"linkType":13,"id":14},{"sys":7047},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7049},{"url":423,"details":7050,"fileName":429,"contentType":430},{"size":425,"image":7051},{"width":427,"height":428},{"sys":7053,"fields":7056},{"id":7054,"createdAt":7055},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":7057,"slug":7058,"articleIntro":7057,"category":7059},"2748 - Autres prêts","compte-2748-autres-prets",[7060],{"metadata":7061,"sys":7064,"fields":7071},{"tags":7062,"concepts":7063},[],[],{"space":7065,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7067,"publishedVersion":379,"revision":64,"contentType":7069,"locale":29},{"sys":7066},{"type":12,"linkType":13,"id":14},{"sys":7068},{"id":21,"type":12,"linkType":22},{"sys":7070},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7072,"metaTitle":389,"metaDescription":390,"mainTitle":7073,"subtitle":408,"heroImage":7088,"ctaButton":431,"ctaLink":432},[388],{"data":7074,"content":7075,"nodeType":363},{},[7076,7082],{"data":7077,"content":7078,"nodeType":401},{},[7079],{"data":7080,"marks":7081,"value":400,"nodeType":85},{},[],{"data":7083,"content":7084,"nodeType":94},{},[7085],{"data":7086,"marks":7087,"value":362,"nodeType":85},{},[],{"metadata":7089,"sys":7092,"fields":7097},{"tags":7090,"concepts":7091},[],[],{"space":7093,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7095,"publishedVersion":64,"revision":46,"locale":29},{"sys":7094},{"type":12,"linkType":13,"id":14},{"sys":7096},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7098},{"url":423,"details":7099,"fileName":429,"contentType":430},{"size":425,"image":7100},{"width":427,"height":428},{"sys":7102,"fields":7105},{"id":7103,"createdAt":7104},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":7106,"slug":7107,"articleIntro":7106,"category":7108},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[7109],{"metadata":7110,"sys":7113,"fields":7120},{"tags":7111,"concepts":7112},[],[],{"space":7114,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7116,"publishedVersion":379,"revision":64,"contentType":7118,"locale":29},{"sys":7115},{"type":12,"linkType":13,"id":14},{"sys":7117},{"id":21,"type":12,"linkType":22},{"sys":7119},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7121,"metaTitle":389,"metaDescription":390,"mainTitle":7122,"subtitle":408,"heroImage":7137,"ctaButton":431,"ctaLink":432},[388],{"data":7123,"content":7124,"nodeType":363},{},[7125,7131],{"data":7126,"content":7127,"nodeType":401},{},[7128],{"data":7129,"marks":7130,"value":400,"nodeType":85},{},[],{"data":7132,"content":7133,"nodeType":94},{},[7134],{"data":7135,"marks":7136,"value":362,"nodeType":85},{},[],{"metadata":7138,"sys":7141,"fields":7146},{"tags":7139,"concepts":7140},[],[],{"space":7142,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7144,"publishedVersion":64,"revision":46,"locale":29},{"sys":7143},{"type":12,"linkType":13,"id":14},{"sys":7145},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7147},{"url":423,"details":7148,"fileName":429,"contentType":430},{"size":425,"image":7149},{"width":427,"height":428},{"sys":7151,"fields":7154},{"id":7152,"createdAt":7153},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":7155,"slug":7156,"articleIntro":7155,"category":7157},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[7158],{"metadata":7159,"sys":7162,"fields":7169},{"tags":7160,"concepts":7161},[],[],{"space":7163,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7165,"publishedVersion":379,"revision":64,"contentType":7167,"locale":29},{"sys":7164},{"type":12,"linkType":13,"id":14},{"sys":7166},{"id":21,"type":12,"linkType":22},{"sys":7168},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7170,"metaTitle":389,"metaDescription":390,"mainTitle":7171,"subtitle":408,"heroImage":7186,"ctaButton":431,"ctaLink":432},[388],{"data":7172,"content":7173,"nodeType":363},{},[7174,7180],{"data":7175,"content":7176,"nodeType":401},{},[7177],{"data":7178,"marks":7179,"value":400,"nodeType":85},{},[],{"data":7181,"content":7182,"nodeType":94},{},[7183],{"data":7184,"marks":7185,"value":362,"nodeType":85},{},[],{"metadata":7187,"sys":7190,"fields":7195},{"tags":7188,"concepts":7189},[],[],{"space":7191,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7193,"publishedVersion":64,"revision":46,"locale":29},{"sys":7192},{"type":12,"linkType":13,"id":14},{"sys":7194},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7196},{"url":423,"details":7197,"fileName":429,"contentType":430},{"size":425,"image":7198},{"width":427,"height":428},{"sys":7200,"fields":7203},{"id":7201,"createdAt":7202},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":7204,"slug":7205,"articleIntro":7204,"category":7206},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[7207],{"metadata":7208,"sys":7211,"fields":7218},{"tags":7209,"concepts":7210},[],[],{"space":7212,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7214,"publishedVersion":379,"revision":64,"contentType":7216,"locale":29},{"sys":7213},{"type":12,"linkType":13,"id":14},{"sys":7215},{"id":21,"type":12,"linkType":22},{"sys":7217},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7219,"metaTitle":389,"metaDescription":390,"mainTitle":7220,"subtitle":408,"heroImage":7235,"ctaButton":431,"ctaLink":432},[388],{"data":7221,"content":7222,"nodeType":363},{},[7223,7229],{"data":7224,"content":7225,"nodeType":401},{},[7226],{"data":7227,"marks":7228,"value":400,"nodeType":85},{},[],{"data":7230,"content":7231,"nodeType":94},{},[7232],{"data":7233,"marks":7234,"value":362,"nodeType":85},{},[],{"metadata":7236,"sys":7239,"fields":7244},{"tags":7237,"concepts":7238},[],[],{"space":7240,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7242,"publishedVersion":64,"revision":46,"locale":29},{"sys":7241},{"type":12,"linkType":13,"id":14},{"sys":7243},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7245},{"url":423,"details":7246,"fileName":429,"contentType":430},{"size":425,"image":7247},{"width":427,"height":428},{"sys":7249,"fields":7252},{"id":7250,"createdAt":7251},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":7253,"slug":7254,"articleIntro":-1,"category":7255},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[7256],{"metadata":7257,"sys":7260,"fields":7267},{"tags":7258,"concepts":7259},[],[],{"space":7261,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7263,"publishedVersion":379,"revision":64,"contentType":7265,"locale":29},{"sys":7262},{"type":12,"linkType":13,"id":14},{"sys":7264},{"id":21,"type":12,"linkType":22},{"sys":7266},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7268,"metaTitle":389,"metaDescription":390,"mainTitle":7269,"subtitle":408,"heroImage":7284,"ctaButton":431,"ctaLink":432},[388],{"data":7270,"content":7271,"nodeType":363},{},[7272,7278],{"data":7273,"content":7274,"nodeType":401},{},[7275],{"data":7276,"marks":7277,"value":400,"nodeType":85},{},[],{"data":7279,"content":7280,"nodeType":94},{},[7281],{"data":7282,"marks":7283,"value":362,"nodeType":85},{},[],{"metadata":7285,"sys":7288,"fields":7293},{"tags":7286,"concepts":7287},[],[],{"space":7289,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7291,"publishedVersion":64,"revision":46,"locale":29},{"sys":7290},{"type":12,"linkType":13,"id":14},{"sys":7292},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7294},{"url":423,"details":7295,"fileName":429,"contentType":430},{"size":425,"image":7296},{"width":427,"height":428},{"sys":7298,"fields":7301},{"id":7299,"createdAt":7300},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":7302,"slug":7303,"articleIntro":7302,"category":7304},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[7305],{"metadata":7306,"sys":7309,"fields":7316},{"tags":7307,"concepts":7308},[],[],{"space":7310,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7312,"publishedVersion":379,"revision":64,"contentType":7314,"locale":29},{"sys":7311},{"type":12,"linkType":13,"id":14},{"sys":7313},{"id":21,"type":12,"linkType":22},{"sys":7315},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7317,"metaTitle":389,"metaDescription":390,"mainTitle":7318,"subtitle":408,"heroImage":7333,"ctaButton":431,"ctaLink":432},[388],{"data":7319,"content":7320,"nodeType":363},{},[7321,7327],{"data":7322,"content":7323,"nodeType":401},{},[7324],{"data":7325,"marks":7326,"value":400,"nodeType":85},{},[],{"data":7328,"content":7329,"nodeType":94},{},[7330],{"data":7331,"marks":7332,"value":362,"nodeType":85},{},[],{"metadata":7334,"sys":7337,"fields":7342},{"tags":7335,"concepts":7336},[],[],{"space":7338,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7340,"publishedVersion":64,"revision":46,"locale":29},{"sys":7339},{"type":12,"linkType":13,"id":14},{"sys":7341},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7343},{"url":423,"details":7344,"fileName":429,"contentType":430},{"size":425,"image":7345},{"width":427,"height":428},{"sys":7347,"fields":7350},{"id":7348,"createdAt":7349},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":7351,"slug":7352,"articleIntro":7353,"category":7354},"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.",[7355],{"metadata":7356,"sys":7359,"fields":7366},{"tags":7357,"concepts":7358},[],[],{"space":7360,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7362,"publishedVersion":379,"revision":64,"contentType":7364,"locale":29},{"sys":7361},{"type":12,"linkType":13,"id":14},{"sys":7363},{"id":21,"type":12,"linkType":22},{"sys":7365},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7367,"metaTitle":389,"metaDescription":390,"mainTitle":7368,"subtitle":408,"heroImage":7383,"ctaButton":431,"ctaLink":432},[388],{"data":7369,"content":7370,"nodeType":363},{},[7371,7377],{"data":7372,"content":7373,"nodeType":401},{},[7374],{"data":7375,"marks":7376,"value":400,"nodeType":85},{},[],{"data":7378,"content":7379,"nodeType":94},{},[7380],{"data":7381,"marks":7382,"value":362,"nodeType":85},{},[],{"metadata":7384,"sys":7387,"fields":7392},{"tags":7385,"concepts":7386},[],[],{"space":7388,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7390,"publishedVersion":64,"revision":46,"locale":29},{"sys":7389},{"type":12,"linkType":13,"id":14},{"sys":7391},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7393},{"url":423,"details":7394,"fileName":429,"contentType":430},{"size":425,"image":7395},{"width":427,"height":428},{"sys":7397,"fields":7400},{"id":7398,"createdAt":7399},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":7401,"slug":7402,"articleIntro":7401,"category":7403},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[7404],{"metadata":7405,"sys":7408,"fields":7415},{"tags":7406,"concepts":7407},[],[],{"space":7409,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7411,"publishedVersion":379,"revision":64,"contentType":7413,"locale":29},{"sys":7410},{"type":12,"linkType":13,"id":14},{"sys":7412},{"id":21,"type":12,"linkType":22},{"sys":7414},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7416,"metaTitle":389,"metaDescription":390,"mainTitle":7417,"subtitle":408,"heroImage":7432,"ctaButton":431,"ctaLink":432},[388],{"data":7418,"content":7419,"nodeType":363},{},[7420,7426],{"data":7421,"content":7422,"nodeType":401},{},[7423],{"data":7424,"marks":7425,"value":400,"nodeType":85},{},[],{"data":7427,"content":7428,"nodeType":94},{},[7429],{"data":7430,"marks":7431,"value":362,"nodeType":85},{},[],{"metadata":7433,"sys":7436,"fields":7441},{"tags":7434,"concepts":7435},[],[],{"space":7437,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7439,"publishedVersion":64,"revision":46,"locale":29},{"sys":7438},{"type":12,"linkType":13,"id":14},{"sys":7440},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7442},{"url":423,"details":7443,"fileName":429,"contentType":430},{"size":425,"image":7444},{"width":427,"height":428},{"sys":7446,"fields":7449},{"id":7447,"createdAt":7448},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":7450,"slug":7451,"articleIntro":7450,"category":7452},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[7453],{"metadata":7454,"sys":7457,"fields":7464},{"tags":7455,"concepts":7456},[],[],{"space":7458,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7460,"publishedVersion":379,"revision":64,"contentType":7462,"locale":29},{"sys":7459},{"type":12,"linkType":13,"id":14},{"sys":7461},{"id":21,"type":12,"linkType":22},{"sys":7463},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7465,"metaTitle":389,"metaDescription":390,"mainTitle":7466,"subtitle":408,"heroImage":7481,"ctaButton":431,"ctaLink":432},[388],{"data":7467,"content":7468,"nodeType":363},{},[7469,7475],{"data":7470,"content":7471,"nodeType":401},{},[7472],{"data":7473,"marks":7474,"value":400,"nodeType":85},{},[],{"data":7476,"content":7477,"nodeType":94},{},[7478],{"data":7479,"marks":7480,"value":362,"nodeType":85},{},[],{"metadata":7482,"sys":7485,"fields":7490},{"tags":7483,"concepts":7484},[],[],{"space":7486,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7488,"publishedVersion":64,"revision":46,"locale":29},{"sys":7487},{"type":12,"linkType":13,"id":14},{"sys":7489},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7491},{"url":423,"details":7492,"fileName":429,"contentType":430},{"size":425,"image":7493},{"width":427,"height":428},{"sys":7495,"fields":7498},{"id":7496,"createdAt":7497},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":7499,"slug":7500,"articleIntro":7499,"category":7501},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[7502],{"metadata":7503,"sys":7506,"fields":7513},{"tags":7504,"concepts":7505},[],[],{"space":7507,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7509,"publishedVersion":379,"revision":64,"contentType":7511,"locale":29},{"sys":7508},{"type":12,"linkType":13,"id":14},{"sys":7510},{"id":21,"type":12,"linkType":22},{"sys":7512},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7514,"metaTitle":389,"metaDescription":390,"mainTitle":7515,"subtitle":408,"heroImage":7530,"ctaButton":431,"ctaLink":432},[388],{"data":7516,"content":7517,"nodeType":363},{},[7518,7524],{"data":7519,"content":7520,"nodeType":401},{},[7521],{"data":7522,"marks":7523,"value":400,"nodeType":85},{},[],{"data":7525,"content":7526,"nodeType":94},{},[7527],{"data":7528,"marks":7529,"value":362,"nodeType":85},{},[],{"metadata":7531,"sys":7534,"fields":7539},{"tags":7532,"concepts":7533},[],[],{"space":7535,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7537,"publishedVersion":64,"revision":46,"locale":29},{"sys":7536},{"type":12,"linkType":13,"id":14},{"sys":7538},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7540},{"url":423,"details":7541,"fileName":429,"contentType":430},{"size":425,"image":7542},{"width":427,"height":428},{"sys":7544,"fields":7547},{"id":7545,"createdAt":7546},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":7548,"slug":7549,"articleIntro":7548,"category":7550},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[7551],{"metadata":7552,"sys":7555,"fields":7562},{"tags":7553,"concepts":7554},[],[],{"space":7556,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7558,"publishedVersion":379,"revision":64,"contentType":7560,"locale":29},{"sys":7557},{"type":12,"linkType":13,"id":14},{"sys":7559},{"id":21,"type":12,"linkType":22},{"sys":7561},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7563,"metaTitle":389,"metaDescription":390,"mainTitle":7564,"subtitle":408,"heroImage":7579,"ctaButton":431,"ctaLink":432},[388],{"data":7565,"content":7566,"nodeType":363},{},[7567,7573],{"data":7568,"content":7569,"nodeType":401},{},[7570],{"data":7571,"marks":7572,"value":400,"nodeType":85},{},[],{"data":7574,"content":7575,"nodeType":94},{},[7576],{"data":7577,"marks":7578,"value":362,"nodeType":85},{},[],{"metadata":7580,"sys":7583,"fields":7588},{"tags":7581,"concepts":7582},[],[],{"space":7584,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7586,"publishedVersion":64,"revision":46,"locale":29},{"sys":7585},{"type":12,"linkType":13,"id":14},{"sys":7587},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7589},{"url":423,"details":7590,"fileName":429,"contentType":430},{"size":425,"image":7591},{"width":427,"height":428},{"sys":7593,"fields":7596},{"id":7594,"createdAt":7595},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":7597,"slug":7598,"articleIntro":7597,"category":7599},"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",[7600],{"metadata":7601,"sys":7604,"fields":7611},{"tags":7602,"concepts":7603},[],[],{"space":7605,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7607,"publishedVersion":379,"revision":64,"contentType":7609,"locale":29},{"sys":7606},{"type":12,"linkType":13,"id":14},{"sys":7608},{"id":21,"type":12,"linkType":22},{"sys":7610},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7612,"metaTitle":389,"metaDescription":390,"mainTitle":7613,"subtitle":408,"heroImage":7628,"ctaButton":431,"ctaLink":432},[388],{"data":7614,"content":7615,"nodeType":363},{},[7616,7622],{"data":7617,"content":7618,"nodeType":401},{},[7619],{"data":7620,"marks":7621,"value":400,"nodeType":85},{},[],{"data":7623,"content":7624,"nodeType":94},{},[7625],{"data":7626,"marks":7627,"value":362,"nodeType":85},{},[],{"metadata":7629,"sys":7632,"fields":7637},{"tags":7630,"concepts":7631},[],[],{"space":7633,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7635,"publishedVersion":64,"revision":46,"locale":29},{"sys":7634},{"type":12,"linkType":13,"id":14},{"sys":7636},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7638},{"url":423,"details":7639,"fileName":429,"contentType":430},{"size":425,"image":7640},{"width":427,"height":428},{"sys":7642,"fields":7645},{"id":7643,"createdAt":7644},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":7646,"slug":7647,"articleIntro":-1,"category":7648},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[7649],{"metadata":7650,"sys":7653,"fields":7660},{"tags":7651,"concepts":7652},[],[],{"space":7654,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7656,"publishedVersion":379,"revision":64,"contentType":7658,"locale":29},{"sys":7655},{"type":12,"linkType":13,"id":14},{"sys":7657},{"id":21,"type":12,"linkType":22},{"sys":7659},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7661,"metaTitle":389,"metaDescription":390,"mainTitle":7662,"subtitle":408,"heroImage":7677,"ctaButton":431,"ctaLink":432},[388],{"data":7663,"content":7664,"nodeType":363},{},[7665,7671],{"data":7666,"content":7667,"nodeType":401},{},[7668],{"data":7669,"marks":7670,"value":400,"nodeType":85},{},[],{"data":7672,"content":7673,"nodeType":94},{},[7674],{"data":7675,"marks":7676,"value":362,"nodeType":85},{},[],{"metadata":7678,"sys":7681,"fields":7686},{"tags":7679,"concepts":7680},[],[],{"space":7682,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7684,"publishedVersion":64,"revision":46,"locale":29},{"sys":7683},{"type":12,"linkType":13,"id":14},{"sys":7685},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7687},{"url":423,"details":7688,"fileName":429,"contentType":430},{"size":425,"image":7689},{"width":427,"height":428},{"sys":7691,"fields":7694},{"id":7692,"createdAt":7693},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":7695,"slug":7696,"articleIntro":7695,"category":7697},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[7698],{"metadata":7699,"sys":7702,"fields":7709},{"tags":7700,"concepts":7701},[],[],{"space":7703,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7705,"publishedVersion":379,"revision":64,"contentType":7707,"locale":29},{"sys":7704},{"type":12,"linkType":13,"id":14},{"sys":7706},{"id":21,"type":12,"linkType":22},{"sys":7708},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7710,"metaTitle":389,"metaDescription":390,"mainTitle":7711,"subtitle":408,"heroImage":7726,"ctaButton":431,"ctaLink":432},[388],{"data":7712,"content":7713,"nodeType":363},{},[7714,7720],{"data":7715,"content":7716,"nodeType":401},{},[7717],{"data":7718,"marks":7719,"value":400,"nodeType":85},{},[],{"data":7721,"content":7722,"nodeType":94},{},[7723],{"data":7724,"marks":7725,"value":362,"nodeType":85},{},[],{"metadata":7727,"sys":7730,"fields":7735},{"tags":7728,"concepts":7729},[],[],{"space":7731,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7733,"publishedVersion":64,"revision":46,"locale":29},{"sys":7732},{"type":12,"linkType":13,"id":14},{"sys":7734},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7736},{"url":423,"details":7737,"fileName":429,"contentType":430},{"size":425,"image":7738},{"width":427,"height":428},{"sys":7740,"fields":7743},{"id":7741,"createdAt":7742},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":7744,"slug":7745,"articleIntro":7746,"category":7747},"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.",[7748],{"metadata":7749,"sys":7752,"fields":7759},{"tags":7750,"concepts":7751},[],[],{"space":7753,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7755,"publishedVersion":379,"revision":64,"contentType":7757,"locale":29},{"sys":7754},{"type":12,"linkType":13,"id":14},{"sys":7756},{"id":21,"type":12,"linkType":22},{"sys":7758},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7760,"metaTitle":389,"metaDescription":390,"mainTitle":7761,"subtitle":408,"heroImage":7776,"ctaButton":431,"ctaLink":432},[388],{"data":7762,"content":7763,"nodeType":363},{},[7764,7770],{"data":7765,"content":7766,"nodeType":401},{},[7767],{"data":7768,"marks":7769,"value":400,"nodeType":85},{},[],{"data":7771,"content":7772,"nodeType":94},{},[7773],{"data":7774,"marks":7775,"value":362,"nodeType":85},{},[],{"metadata":7777,"sys":7780,"fields":7785},{"tags":7778,"concepts":7779},[],[],{"space":7781,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7783,"publishedVersion":64,"revision":46,"locale":29},{"sys":7782},{"type":12,"linkType":13,"id":14},{"sys":7784},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7786},{"url":423,"details":7787,"fileName":429,"contentType":430},{"size":425,"image":7788},{"width":427,"height":428},{"sys":7790,"fields":7793},{"id":7791,"createdAt":7792},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":7794,"slug":7795,"articleIntro":-1,"category":7796},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[7797],{"metadata":7798,"sys":7801,"fields":7808},{"tags":7799,"concepts":7800},[],[],{"space":7802,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7804,"publishedVersion":379,"revision":64,"contentType":7806,"locale":29},{"sys":7803},{"type":12,"linkType":13,"id":14},{"sys":7805},{"id":21,"type":12,"linkType":22},{"sys":7807},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7809,"metaTitle":389,"metaDescription":390,"mainTitle":7810,"subtitle":408,"heroImage":7825,"ctaButton":431,"ctaLink":432},[388],{"data":7811,"content":7812,"nodeType":363},{},[7813,7819],{"data":7814,"content":7815,"nodeType":401},{},[7816],{"data":7817,"marks":7818,"value":400,"nodeType":85},{},[],{"data":7820,"content":7821,"nodeType":94},{},[7822],{"data":7823,"marks":7824,"value":362,"nodeType":85},{},[],{"metadata":7826,"sys":7829,"fields":7834},{"tags":7827,"concepts":7828},[],[],{"space":7830,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7832,"publishedVersion":64,"revision":46,"locale":29},{"sys":7831},{"type":12,"linkType":13,"id":14},{"sys":7833},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7835},{"url":423,"details":7836,"fileName":429,"contentType":430},{"size":425,"image":7837},{"width":427,"height":428},{"sys":7839,"fields":7842},{"id":7840,"createdAt":7841},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":7843,"slug":7844,"articleIntro":7843,"category":7845},"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",[7846],{"metadata":7847,"sys":7850,"fields":7857},{"tags":7848,"concepts":7849},[],[],{"space":7851,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7853,"publishedVersion":379,"revision":64,"contentType":7855,"locale":29},{"sys":7852},{"type":12,"linkType":13,"id":14},{"sys":7854},{"id":21,"type":12,"linkType":22},{"sys":7856},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7858,"metaTitle":389,"metaDescription":390,"mainTitle":7859,"subtitle":408,"heroImage":7874,"ctaButton":431,"ctaLink":432},[388],{"data":7860,"content":7861,"nodeType":363},{},[7862,7868],{"data":7863,"content":7864,"nodeType":401},{},[7865],{"data":7866,"marks":7867,"value":400,"nodeType":85},{},[],{"data":7869,"content":7870,"nodeType":94},{},[7871],{"data":7872,"marks":7873,"value":362,"nodeType":85},{},[],{"metadata":7875,"sys":7878,"fields":7883},{"tags":7876,"concepts":7877},[],[],{"space":7879,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7881,"publishedVersion":64,"revision":46,"locale":29},{"sys":7880},{"type":12,"linkType":13,"id":14},{"sys":7882},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7884},{"url":423,"details":7885,"fileName":429,"contentType":430},{"size":425,"image":7886},{"width":427,"height":428},{"sys":7888,"fields":7891},{"id":7889,"createdAt":7890},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":7892,"slug":7893,"articleIntro":7892,"category":7894},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[7895],{"metadata":7896,"sys":7899,"fields":7906},{"tags":7897,"concepts":7898},[],[],{"space":7900,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7902,"publishedVersion":379,"revision":64,"contentType":7904,"locale":29},{"sys":7901},{"type":12,"linkType":13,"id":14},{"sys":7903},{"id":21,"type":12,"linkType":22},{"sys":7905},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7907,"metaTitle":389,"metaDescription":390,"mainTitle":7908,"subtitle":408,"heroImage":7923,"ctaButton":431,"ctaLink":432},[388],{"data":7909,"content":7910,"nodeType":363},{},[7911,7917],{"data":7912,"content":7913,"nodeType":401},{},[7914],{"data":7915,"marks":7916,"value":400,"nodeType":85},{},[],{"data":7918,"content":7919,"nodeType":94},{},[7920],{"data":7921,"marks":7922,"value":362,"nodeType":85},{},[],{"metadata":7924,"sys":7927,"fields":7932},{"tags":7925,"concepts":7926},[],[],{"space":7928,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7930,"publishedVersion":64,"revision":46,"locale":29},{"sys":7929},{"type":12,"linkType":13,"id":14},{"sys":7931},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7933},{"url":423,"details":7934,"fileName":429,"contentType":430},{"size":425,"image":7935},{"width":427,"height":428},{"sys":7937,"fields":7940},{"id":7938,"createdAt":7939},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7941,"slug":7942,"articleIntro":7941,"category":7943},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7944],{"metadata":7945,"sys":7948,"fields":7955},{"tags":7946,"concepts":7947},[],[],{"space":7949,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":7951,"publishedVersion":379,"revision":64,"contentType":7953,"locale":29},{"sys":7950},{"type":12,"linkType":13,"id":14},{"sys":7952},{"id":21,"type":12,"linkType":22},{"sys":7954},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":7956,"metaTitle":389,"metaDescription":390,"mainTitle":7957,"subtitle":408,"heroImage":7972,"ctaButton":431,"ctaLink":432},[388],{"data":7958,"content":7959,"nodeType":363},{},[7960,7966],{"data":7961,"content":7962,"nodeType":401},{},[7963],{"data":7964,"marks":7965,"value":400,"nodeType":85},{},[],{"data":7967,"content":7968,"nodeType":94},{},[7969],{"data":7970,"marks":7971,"value":362,"nodeType":85},{},[],{"metadata":7973,"sys":7976,"fields":7981},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":7979,"publishedVersion":64,"revision":46,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":7982},{"url":423,"details":7983,"fileName":429,"contentType":430},{"size":425,"image":7984},{"width":427,"height":428},{"sys":7986,"fields":7989},{"id":7987,"createdAt":7988},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7990,"slug":7991,"articleIntro":7990,"category":7992},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7993],{"metadata":7994,"sys":7997,"fields":8004},{"tags":7995,"concepts":7996},[],[],{"space":7998,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8000,"publishedVersion":379,"revision":64,"contentType":8002,"locale":29},{"sys":7999},{"type":12,"linkType":13,"id":14},{"sys":8001},{"id":21,"type":12,"linkType":22},{"sys":8003},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8005,"metaTitle":389,"metaDescription":390,"mainTitle":8006,"subtitle":408,"heroImage":8021,"ctaButton":431,"ctaLink":432},[388],{"data":8007,"content":8008,"nodeType":363},{},[8009,8015],{"data":8010,"content":8011,"nodeType":401},{},[8012],{"data":8013,"marks":8014,"value":400,"nodeType":85},{},[],{"data":8016,"content":8017,"nodeType":94},{},[8018],{"data":8019,"marks":8020,"value":362,"nodeType":85},{},[],{"metadata":8022,"sys":8025,"fields":8030},{"tags":8023,"concepts":8024},[],[],{"space":8026,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8028,"publishedVersion":64,"revision":46,"locale":29},{"sys":8027},{"type":12,"linkType":13,"id":14},{"sys":8029},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8031},{"url":423,"details":8032,"fileName":429,"contentType":430},{"size":425,"image":8033},{"width":427,"height":428},{"sys":8035,"fields":8038},{"id":8036,"createdAt":8037},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":8039,"slug":8040,"articleIntro":8039,"category":8041},"6097 - de marchandises","compte-6097-de-marchandises",[8042],{"metadata":8043,"sys":8046,"fields":8053},{"tags":8044,"concepts":8045},[],[],{"space":8047,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8049,"publishedVersion":379,"revision":64,"contentType":8051,"locale":29},{"sys":8048},{"type":12,"linkType":13,"id":14},{"sys":8050},{"id":21,"type":12,"linkType":22},{"sys":8052},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8054,"metaTitle":389,"metaDescription":390,"mainTitle":8055,"subtitle":408,"heroImage":8070,"ctaButton":431,"ctaLink":432},[388],{"data":8056,"content":8057,"nodeType":363},{},[8058,8064],{"data":8059,"content":8060,"nodeType":401},{},[8061],{"data":8062,"marks":8063,"value":400,"nodeType":85},{},[],{"data":8065,"content":8066,"nodeType":94},{},[8067],{"data":8068,"marks":8069,"value":362,"nodeType":85},{},[],{"metadata":8071,"sys":8074,"fields":8079},{"tags":8072,"concepts":8073},[],[],{"space":8075,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8077,"publishedVersion":64,"revision":46,"locale":29},{"sys":8076},{"type":12,"linkType":13,"id":14},{"sys":8078},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8080},{"url":423,"details":8081,"fileName":429,"contentType":430},{"size":425,"image":8082},{"width":427,"height":428},{"sys":8084,"fields":8087},{"id":8085,"createdAt":8086},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":8088,"slug":8089,"articleIntro":8088,"category":8090},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[8091],{"metadata":8092,"sys":8095,"fields":8102},{"tags":8093,"concepts":8094},[],[],{"space":8096,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8098,"publishedVersion":379,"revision":64,"contentType":8100,"locale":29},{"sys":8097},{"type":12,"linkType":13,"id":14},{"sys":8099},{"id":21,"type":12,"linkType":22},{"sys":8101},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8103,"metaTitle":389,"metaDescription":390,"mainTitle":8104,"subtitle":408,"heroImage":8119,"ctaButton":431,"ctaLink":432},[388],{"data":8105,"content":8106,"nodeType":363},{},[8107,8113],{"data":8108,"content":8109,"nodeType":401},{},[8110],{"data":8111,"marks":8112,"value":400,"nodeType":85},{},[],{"data":8114,"content":8115,"nodeType":94},{},[8116],{"data":8117,"marks":8118,"value":362,"nodeType":85},{},[],{"metadata":8120,"sys":8123,"fields":8128},{"tags":8121,"concepts":8122},[],[],{"space":8124,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8126,"publishedVersion":64,"revision":46,"locale":29},{"sys":8125},{"type":12,"linkType":13,"id":14},{"sys":8127},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8129},{"url":423,"details":8130,"fileName":429,"contentType":430},{"size":425,"image":8131},{"width":427,"height":428},{"sys":8133,"fields":8136},{"id":8134,"createdAt":8135},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":8137,"slug":8138,"articleIntro":-1,"category":8139},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[8140],{"metadata":8141,"sys":8144,"fields":8151},{"tags":8142,"concepts":8143},[],[],{"space":8145,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8147,"publishedVersion":379,"revision":64,"contentType":8149,"locale":29},{"sys":8146},{"type":12,"linkType":13,"id":14},{"sys":8148},{"id":21,"type":12,"linkType":22},{"sys":8150},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8152,"metaTitle":389,"metaDescription":390,"mainTitle":8153,"subtitle":408,"heroImage":8168,"ctaButton":431,"ctaLink":432},[388],{"data":8154,"content":8155,"nodeType":363},{},[8156,8162],{"data":8157,"content":8158,"nodeType":401},{},[8159],{"data":8160,"marks":8161,"value":400,"nodeType":85},{},[],{"data":8163,"content":8164,"nodeType":94},{},[8165],{"data":8166,"marks":8167,"value":362,"nodeType":85},{},[],{"metadata":8169,"sys":8172,"fields":8177},{"tags":8170,"concepts":8171},[],[],{"space":8173,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8175,"publishedVersion":64,"revision":46,"locale":29},{"sys":8174},{"type":12,"linkType":13,"id":14},{"sys":8176},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8178},{"url":423,"details":8179,"fileName":429,"contentType":430},{"size":425,"image":8180},{"width":427,"height":428},{"sys":8182,"fields":8185},{"id":8183,"createdAt":8184},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":8186,"slug":8187,"articleIntro":8186,"category":8188},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[8189],{"metadata":8190,"sys":8193,"fields":8200},{"tags":8191,"concepts":8192},[],[],{"space":8194,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8196,"publishedVersion":379,"revision":64,"contentType":8198,"locale":29},{"sys":8195},{"type":12,"linkType":13,"id":14},{"sys":8197},{"id":21,"type":12,"linkType":22},{"sys":8199},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8201,"metaTitle":389,"metaDescription":390,"mainTitle":8202,"subtitle":408,"heroImage":8217,"ctaButton":431,"ctaLink":432},[388],{"data":8203,"content":8204,"nodeType":363},{},[8205,8211],{"data":8206,"content":8207,"nodeType":401},{},[8208],{"data":8209,"marks":8210,"value":400,"nodeType":85},{},[],{"data":8212,"content":8213,"nodeType":94},{},[8214],{"data":8215,"marks":8216,"value":362,"nodeType":85},{},[],{"metadata":8218,"sys":8221,"fields":8226},{"tags":8219,"concepts":8220},[],[],{"space":8222,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8224,"publishedVersion":64,"revision":46,"locale":29},{"sys":8223},{"type":12,"linkType":13,"id":14},{"sys":8225},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8227},{"url":423,"details":8228,"fileName":429,"contentType":430},{"size":425,"image":8229},{"width":427,"height":428},{"sys":8231,"fields":8234},{"id":8232,"createdAt":8233},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":8235,"slug":8236,"articleIntro":-1,"category":8237},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[8238],{"metadata":8239,"sys":8242,"fields":8249},{"tags":8240,"concepts":8241},[],[],{"space":8243,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8245,"publishedVersion":379,"revision":64,"contentType":8247,"locale":29},{"sys":8244},{"type":12,"linkType":13,"id":14},{"sys":8246},{"id":21,"type":12,"linkType":22},{"sys":8248},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8250,"metaTitle":389,"metaDescription":390,"mainTitle":8251,"subtitle":408,"heroImage":8266,"ctaButton":431,"ctaLink":432},[388],{"data":8252,"content":8253,"nodeType":363},{},[8254,8260],{"data":8255,"content":8256,"nodeType":401},{},[8257],{"data":8258,"marks":8259,"value":400,"nodeType":85},{},[],{"data":8261,"content":8262,"nodeType":94},{},[8263],{"data":8264,"marks":8265,"value":362,"nodeType":85},{},[],{"metadata":8267,"sys":8270,"fields":8275},{"tags":8268,"concepts":8269},[],[],{"space":8271,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8273,"publishedVersion":64,"revision":46,"locale":29},{"sys":8272},{"type":12,"linkType":13,"id":14},{"sys":8274},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8276},{"url":423,"details":8277,"fileName":429,"contentType":430},{"size":425,"image":8278},{"width":427,"height":428},{"sys":8280,"fields":8283},{"id":8281,"createdAt":8282},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":8284,"slug":8285,"articleIntro":8284,"category":8286},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[8287],{"metadata":8288,"sys":8291,"fields":8298},{"tags":8289,"concepts":8290},[],[],{"space":8292,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8294,"publishedVersion":379,"revision":64,"contentType":8296,"locale":29},{"sys":8293},{"type":12,"linkType":13,"id":14},{"sys":8295},{"id":21,"type":12,"linkType":22},{"sys":8297},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8299,"metaTitle":389,"metaDescription":390,"mainTitle":8300,"subtitle":408,"heroImage":8315,"ctaButton":431,"ctaLink":432},[388],{"data":8301,"content":8302,"nodeType":363},{},[8303,8309],{"data":8304,"content":8305,"nodeType":401},{},[8306],{"data":8307,"marks":8308,"value":400,"nodeType":85},{},[],{"data":8310,"content":8311,"nodeType":94},{},[8312],{"data":8313,"marks":8314,"value":362,"nodeType":85},{},[],{"metadata":8316,"sys":8319,"fields":8324},{"tags":8317,"concepts":8318},[],[],{"space":8320,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8322,"publishedVersion":64,"revision":46,"locale":29},{"sys":8321},{"type":12,"linkType":13,"id":14},{"sys":8323},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8325},{"url":423,"details":8326,"fileName":429,"contentType":430},{"size":425,"image":8327},{"width":427,"height":428},{"sys":8329,"fields":8332},{"id":8330,"createdAt":8331},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":8333,"slug":8334,"articleIntro":-1,"category":8335},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[8336],{"metadata":8337,"sys":8340,"fields":8347},{"tags":8338,"concepts":8339},[],[],{"space":8341,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8343,"publishedVersion":379,"revision":64,"contentType":8345,"locale":29},{"sys":8342},{"type":12,"linkType":13,"id":14},{"sys":8344},{"id":21,"type":12,"linkType":22},{"sys":8346},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8348,"metaTitle":389,"metaDescription":390,"mainTitle":8349,"subtitle":408,"heroImage":8364,"ctaButton":431,"ctaLink":432},[388],{"data":8350,"content":8351,"nodeType":363},{},[8352,8358],{"data":8353,"content":8354,"nodeType":401},{},[8355],{"data":8356,"marks":8357,"value":400,"nodeType":85},{},[],{"data":8359,"content":8360,"nodeType":94},{},[8361],{"data":8362,"marks":8363,"value":362,"nodeType":85},{},[],{"metadata":8365,"sys":8368,"fields":8373},{"tags":8366,"concepts":8367},[],[],{"space":8369,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8371,"publishedVersion":64,"revision":46,"locale":29},{"sys":8370},{"type":12,"linkType":13,"id":14},{"sys":8372},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8374},{"url":423,"details":8375,"fileName":429,"contentType":430},{"size":425,"image":8376},{"width":427,"height":428},{"sys":8378,"fields":8381},{"id":8379,"createdAt":8380},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":8382,"slug":8383,"articleIntro":8382,"category":8384},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[8385],{"metadata":8386,"sys":8389,"fields":8396},{"tags":8387,"concepts":8388},[],[],{"space":8390,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8392,"publishedVersion":379,"revision":64,"contentType":8394,"locale":29},{"sys":8391},{"type":12,"linkType":13,"id":14},{"sys":8393},{"id":21,"type":12,"linkType":22},{"sys":8395},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8397,"metaTitle":389,"metaDescription":390,"mainTitle":8398,"subtitle":408,"heroImage":8413,"ctaButton":431,"ctaLink":432},[388],{"data":8399,"content":8400,"nodeType":363},{},[8401,8407],{"data":8402,"content":8403,"nodeType":401},{},[8404],{"data":8405,"marks":8406,"value":400,"nodeType":85},{},[],{"data":8408,"content":8409,"nodeType":94},{},[8410],{"data":8411,"marks":8412,"value":362,"nodeType":85},{},[],{"metadata":8414,"sys":8417,"fields":8422},{"tags":8415,"concepts":8416},[],[],{"space":8418,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8420,"publishedVersion":64,"revision":46,"locale":29},{"sys":8419},{"type":12,"linkType":13,"id":14},{"sys":8421},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8423},{"url":423,"details":8424,"fileName":429,"contentType":430},{"size":425,"image":8425},{"width":427,"height":428},{"sys":8427,"fields":8430},{"id":8428,"createdAt":8429},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":8431,"slug":8432,"articleIntro":8431,"category":8433},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[8434],{"metadata":8435,"sys":8438,"fields":8445},{"tags":8436,"concepts":8437},[],[],{"space":8439,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8441,"publishedVersion":379,"revision":64,"contentType":8443,"locale":29},{"sys":8440},{"type":12,"linkType":13,"id":14},{"sys":8442},{"id":21,"type":12,"linkType":22},{"sys":8444},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8446,"metaTitle":389,"metaDescription":390,"mainTitle":8447,"subtitle":408,"heroImage":8462,"ctaButton":431,"ctaLink":432},[388],{"data":8448,"content":8449,"nodeType":363},{},[8450,8456],{"data":8451,"content":8452,"nodeType":401},{},[8453],{"data":8454,"marks":8455,"value":400,"nodeType":85},{},[],{"data":8457,"content":8458,"nodeType":94},{},[8459],{"data":8460,"marks":8461,"value":362,"nodeType":85},{},[],{"metadata":8463,"sys":8466,"fields":8471},{"tags":8464,"concepts":8465},[],[],{"space":8467,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8469,"publishedVersion":64,"revision":46,"locale":29},{"sys":8468},{"type":12,"linkType":13,"id":14},{"sys":8470},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8472},{"url":423,"details":8473,"fileName":429,"contentType":430},{"size":425,"image":8474},{"width":427,"height":428},{"sys":8476,"fields":8479},{"id":8477,"createdAt":8478},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":8480,"slug":8481,"articleIntro":-1,"category":8482},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[8483],{"metadata":8484,"sys":8487,"fields":8494},{"tags":8485,"concepts":8486},[],[],{"space":8488,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8490,"publishedVersion":379,"revision":64,"contentType":8492,"locale":29},{"sys":8489},{"type":12,"linkType":13,"id":14},{"sys":8491},{"id":21,"type":12,"linkType":22},{"sys":8493},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8495,"metaTitle":389,"metaDescription":390,"mainTitle":8496,"subtitle":408,"heroImage":8511,"ctaButton":431,"ctaLink":432},[388],{"data":8497,"content":8498,"nodeType":363},{},[8499,8505],{"data":8500,"content":8501,"nodeType":401},{},[8502],{"data":8503,"marks":8504,"value":400,"nodeType":85},{},[],{"data":8506,"content":8507,"nodeType":94},{},[8508],{"data":8509,"marks":8510,"value":362,"nodeType":85},{},[],{"metadata":8512,"sys":8515,"fields":8520},{"tags":8513,"concepts":8514},[],[],{"space":8516,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8518,"publishedVersion":64,"revision":46,"locale":29},{"sys":8517},{"type":12,"linkType":13,"id":14},{"sys":8519},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8521},{"url":423,"details":8522,"fileName":429,"contentType":430},{"size":425,"image":8523},{"width":427,"height":428},{"sys":8525,"fields":8528},{"id":8526,"createdAt":8527},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":8529,"slug":8530,"articleIntro":8529,"category":8531},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[8532],{"metadata":8533,"sys":8536,"fields":8543},{"tags":8534,"concepts":8535},[],[],{"space":8537,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8539,"publishedVersion":379,"revision":64,"contentType":8541,"locale":29},{"sys":8538},{"type":12,"linkType":13,"id":14},{"sys":8540},{"id":21,"type":12,"linkType":22},{"sys":8542},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8544,"metaTitle":389,"metaDescription":390,"mainTitle":8545,"subtitle":408,"heroImage":8560,"ctaButton":431,"ctaLink":432},[388],{"data":8546,"content":8547,"nodeType":363},{},[8548,8554],{"data":8549,"content":8550,"nodeType":401},{},[8551],{"data":8552,"marks":8553,"value":400,"nodeType":85},{},[],{"data":8555,"content":8556,"nodeType":94},{},[8557],{"data":8558,"marks":8559,"value":362,"nodeType":85},{},[],{"metadata":8561,"sys":8564,"fields":8569},{"tags":8562,"concepts":8563},[],[],{"space":8565,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8567,"publishedVersion":64,"revision":46,"locale":29},{"sys":8566},{"type":12,"linkType":13,"id":14},{"sys":8568},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8570},{"url":423,"details":8571,"fileName":429,"contentType":430},{"size":425,"image":8572},{"width":427,"height":428},{"sys":8574,"fields":8577},{"id":8575,"createdAt":8576},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":8578,"slug":8579,"articleIntro":8578,"category":8580},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[8581],{"metadata":8582,"sys":8585,"fields":8592},{"tags":8583,"concepts":8584},[],[],{"space":8586,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8588,"publishedVersion":379,"revision":64,"contentType":8590,"locale":29},{"sys":8587},{"type":12,"linkType":13,"id":14},{"sys":8589},{"id":21,"type":12,"linkType":22},{"sys":8591},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8593,"metaTitle":389,"metaDescription":390,"mainTitle":8594,"subtitle":408,"heroImage":8609,"ctaButton":431,"ctaLink":432},[388],{"data":8595,"content":8596,"nodeType":363},{},[8597,8603],{"data":8598,"content":8599,"nodeType":401},{},[8600],{"data":8601,"marks":8602,"value":400,"nodeType":85},{},[],{"data":8604,"content":8605,"nodeType":94},{},[8606],{"data":8607,"marks":8608,"value":362,"nodeType":85},{},[],{"metadata":8610,"sys":8613,"fields":8618},{"tags":8611,"concepts":8612},[],[],{"space":8614,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8616,"publishedVersion":64,"revision":46,"locale":29},{"sys":8615},{"type":12,"linkType":13,"id":14},{"sys":8617},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8619},{"url":423,"details":8620,"fileName":429,"contentType":430},{"size":425,"image":8621},{"width":427,"height":428},{"sys":8623,"fields":8626},{"id":8624,"createdAt":8625},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":8627,"slug":8628,"articleIntro":8627,"category":8629},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[8630],{"metadata":8631,"sys":8634,"fields":8641},{"tags":8632,"concepts":8633},[],[],{"space":8635,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8637,"publishedVersion":379,"revision":64,"contentType":8639,"locale":29},{"sys":8636},{"type":12,"linkType":13,"id":14},{"sys":8638},{"id":21,"type":12,"linkType":22},{"sys":8640},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8642,"metaTitle":389,"metaDescription":390,"mainTitle":8643,"subtitle":408,"heroImage":8658,"ctaButton":431,"ctaLink":432},[388],{"data":8644,"content":8645,"nodeType":363},{},[8646,8652],{"data":8647,"content":8648,"nodeType":401},{},[8649],{"data":8650,"marks":8651,"value":400,"nodeType":85},{},[],{"data":8653,"content":8654,"nodeType":94},{},[8655],{"data":8656,"marks":8657,"value":362,"nodeType":85},{},[],{"metadata":8659,"sys":8662,"fields":8667},{"tags":8660,"concepts":8661},[],[],{"space":8663,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8665,"publishedVersion":64,"revision":46,"locale":29},{"sys":8664},{"type":12,"linkType":13,"id":14},{"sys":8666},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8668},{"url":423,"details":8669,"fileName":429,"contentType":430},{"size":425,"image":8670},{"width":427,"height":428},{"sys":8672,"fields":8675},{"id":8673,"createdAt":8674},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":8676,"slug":8677,"articleIntro":8676,"category":8678},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[8679],{"metadata":8680,"sys":8683,"fields":8690},{"tags":8681,"concepts":8682},[],[],{"space":8684,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8686,"publishedVersion":379,"revision":64,"contentType":8688,"locale":29},{"sys":8685},{"type":12,"linkType":13,"id":14},{"sys":8687},{"id":21,"type":12,"linkType":22},{"sys":8689},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8691,"metaTitle":389,"metaDescription":390,"mainTitle":8692,"subtitle":408,"heroImage":8707,"ctaButton":431,"ctaLink":432},[388],{"data":8693,"content":8694,"nodeType":363},{},[8695,8701],{"data":8696,"content":8697,"nodeType":401},{},[8698],{"data":8699,"marks":8700,"value":400,"nodeType":85},{},[],{"data":8702,"content":8703,"nodeType":94},{},[8704],{"data":8705,"marks":8706,"value":362,"nodeType":85},{},[],{"metadata":8708,"sys":8711,"fields":8716},{"tags":8709,"concepts":8710},[],[],{"space":8712,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8714,"publishedVersion":64,"revision":46,"locale":29},{"sys":8713},{"type":12,"linkType":13,"id":14},{"sys":8715},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8717},{"url":423,"details":8718,"fileName":429,"contentType":430},{"size":425,"image":8719},{"width":427,"height":428},{"sys":8721,"fields":8724},{"id":8722,"createdAt":8723},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":8725,"slug":8726,"articleIntro":8725,"category":8727},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[8728],{"metadata":8729,"sys":8732,"fields":8739},{"tags":8730,"concepts":8731},[],[],{"space":8733,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8735,"publishedVersion":379,"revision":64,"contentType":8737,"locale":29},{"sys":8734},{"type":12,"linkType":13,"id":14},{"sys":8736},{"id":21,"type":12,"linkType":22},{"sys":8738},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8740,"metaTitle":389,"metaDescription":390,"mainTitle":8741,"subtitle":408,"heroImage":8756,"ctaButton":431,"ctaLink":432},[388],{"data":8742,"content":8743,"nodeType":363},{},[8744,8750],{"data":8745,"content":8746,"nodeType":401},{},[8747],{"data":8748,"marks":8749,"value":400,"nodeType":85},{},[],{"data":8751,"content":8752,"nodeType":94},{},[8753],{"data":8754,"marks":8755,"value":362,"nodeType":85},{},[],{"metadata":8757,"sys":8760,"fields":8765},{"tags":8758,"concepts":8759},[],[],{"space":8761,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8763,"publishedVersion":64,"revision":46,"locale":29},{"sys":8762},{"type":12,"linkType":13,"id":14},{"sys":8764},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8766},{"url":423,"details":8767,"fileName":429,"contentType":430},{"size":425,"image":8768},{"width":427,"height":428},{"sys":8770,"fields":8773},{"id":8771,"createdAt":8772},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":8774,"slug":8775,"articleIntro":8774,"category":8776},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[8777],{"metadata":8778,"sys":8781,"fields":8788},{"tags":8779,"concepts":8780},[],[],{"space":8782,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8784,"publishedVersion":379,"revision":64,"contentType":8786,"locale":29},{"sys":8783},{"type":12,"linkType":13,"id":14},{"sys":8785},{"id":21,"type":12,"linkType":22},{"sys":8787},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8789,"metaTitle":389,"metaDescription":390,"mainTitle":8790,"subtitle":408,"heroImage":8805,"ctaButton":431,"ctaLink":432},[388],{"data":8791,"content":8792,"nodeType":363},{},[8793,8799],{"data":8794,"content":8795,"nodeType":401},{},[8796],{"data":8797,"marks":8798,"value":400,"nodeType":85},{},[],{"data":8800,"content":8801,"nodeType":94},{},[8802],{"data":8803,"marks":8804,"value":362,"nodeType":85},{},[],{"metadata":8806,"sys":8809,"fields":8814},{"tags":8807,"concepts":8808},[],[],{"space":8810,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8812,"publishedVersion":64,"revision":46,"locale":29},{"sys":8811},{"type":12,"linkType":13,"id":14},{"sys":8813},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8815},{"url":423,"details":8816,"fileName":429,"contentType":430},{"size":425,"image":8817},{"width":427,"height":428},{"sys":8819,"fields":8822},{"id":8820,"createdAt":8821},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":8823,"slug":8824,"articleIntro":8823,"category":8825},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[8826],{"metadata":8827,"sys":8830,"fields":8837},{"tags":8828,"concepts":8829},[],[],{"space":8831,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8833,"publishedVersion":379,"revision":64,"contentType":8835,"locale":29},{"sys":8832},{"type":12,"linkType":13,"id":14},{"sys":8834},{"id":21,"type":12,"linkType":22},{"sys":8836},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8838,"metaTitle":389,"metaDescription":390,"mainTitle":8839,"subtitle":408,"heroImage":8854,"ctaButton":431,"ctaLink":432},[388],{"data":8840,"content":8841,"nodeType":363},{},[8842,8848],{"data":8843,"content":8844,"nodeType":401},{},[8845],{"data":8846,"marks":8847,"value":400,"nodeType":85},{},[],{"data":8849,"content":8850,"nodeType":94},{},[8851],{"data":8852,"marks":8853,"value":362,"nodeType":85},{},[],{"metadata":8855,"sys":8858,"fields":8863},{"tags":8856,"concepts":8857},[],[],{"space":8859,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8861,"publishedVersion":64,"revision":46,"locale":29},{"sys":8860},{"type":12,"linkType":13,"id":14},{"sys":8862},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8864},{"url":423,"details":8865,"fileName":429,"contentType":430},{"size":425,"image":8866},{"width":427,"height":428},{"sys":8868,"fields":8871},{"id":8869,"createdAt":8870},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":8872,"slug":8873,"articleIntro":8872,"category":8874},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[8875],{"metadata":8876,"sys":8879,"fields":8886},{"tags":8877,"concepts":8878},[],[],{"space":8880,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8882,"publishedVersion":379,"revision":64,"contentType":8884,"locale":29},{"sys":8881},{"type":12,"linkType":13,"id":14},{"sys":8883},{"id":21,"type":12,"linkType":22},{"sys":8885},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8887,"metaTitle":389,"metaDescription":390,"mainTitle":8888,"subtitle":408,"heroImage":8903,"ctaButton":431,"ctaLink":432},[388],{"data":8889,"content":8890,"nodeType":363},{},[8891,8897],{"data":8892,"content":8893,"nodeType":401},{},[8894],{"data":8895,"marks":8896,"value":400,"nodeType":85},{},[],{"data":8898,"content":8899,"nodeType":94},{},[8900],{"data":8901,"marks":8902,"value":362,"nodeType":85},{},[],{"metadata":8904,"sys":8907,"fields":8912},{"tags":8905,"concepts":8906},[],[],{"space":8908,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8910,"publishedVersion":64,"revision":46,"locale":29},{"sys":8909},{"type":12,"linkType":13,"id":14},{"sys":8911},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8913},{"url":423,"details":8914,"fileName":429,"contentType":430},{"size":425,"image":8915},{"width":427,"height":428},{"sys":8917,"fields":8920},{"id":8918,"createdAt":8919},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":8921,"slug":8922,"articleIntro":8921,"category":8923},"206 - Droit au bail","compte-206-droit-au-bail",[8924],{"metadata":8925,"sys":8928,"fields":8935},{"tags":8926,"concepts":8927},[],[],{"space":8929,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8931,"publishedVersion":379,"revision":64,"contentType":8933,"locale":29},{"sys":8930},{"type":12,"linkType":13,"id":14},{"sys":8932},{"id":21,"type":12,"linkType":22},{"sys":8934},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8936,"metaTitle":389,"metaDescription":390,"mainTitle":8937,"subtitle":408,"heroImage":8952,"ctaButton":431,"ctaLink":432},[388],{"data":8938,"content":8939,"nodeType":363},{},[8940,8946],{"data":8941,"content":8942,"nodeType":401},{},[8943],{"data":8944,"marks":8945,"value":400,"nodeType":85},{},[],{"data":8947,"content":8948,"nodeType":94},{},[8949],{"data":8950,"marks":8951,"value":362,"nodeType":85},{},[],{"metadata":8953,"sys":8956,"fields":8961},{"tags":8954,"concepts":8955},[],[],{"space":8957,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":8959,"publishedVersion":64,"revision":46,"locale":29},{"sys":8958},{"type":12,"linkType":13,"id":14},{"sys":8960},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":8962},{"url":423,"details":8963,"fileName":429,"contentType":430},{"size":425,"image":8964},{"width":427,"height":428},{"sys":8966,"fields":8969},{"id":8967,"createdAt":8968},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":8970,"slug":8971,"articleIntro":8970,"category":8972},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[8973],{"metadata":8974,"sys":8977,"fields":8984},{"tags":8975,"concepts":8976},[],[],{"space":8978,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":8980,"publishedVersion":379,"revision":64,"contentType":8982,"locale":29},{"sys":8979},{"type":12,"linkType":13,"id":14},{"sys":8981},{"id":21,"type":12,"linkType":22},{"sys":8983},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":8985,"metaTitle":389,"metaDescription":390,"mainTitle":8986,"subtitle":408,"heroImage":9001,"ctaButton":431,"ctaLink":432},[388],{"data":8987,"content":8988,"nodeType":363},{},[8989,8995],{"data":8990,"content":8991,"nodeType":401},{},[8992],{"data":8993,"marks":8994,"value":400,"nodeType":85},{},[],{"data":8996,"content":8997,"nodeType":94},{},[8998],{"data":8999,"marks":9000,"value":362,"nodeType":85},{},[],{"metadata":9002,"sys":9005,"fields":9010},{"tags":9003,"concepts":9004},[],[],{"space":9006,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9008,"publishedVersion":64,"revision":46,"locale":29},{"sys":9007},{"type":12,"linkType":13,"id":14},{"sys":9009},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9011},{"url":423,"details":9012,"fileName":429,"contentType":430},{"size":425,"image":9013},{"width":427,"height":428},{"sys":9015,"fields":9018},{"id":9016,"createdAt":9017},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":9019,"slug":9020,"articleIntro":9019,"category":9021},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[9022],{"metadata":9023,"sys":9026,"fields":9033},{"tags":9024,"concepts":9025},[],[],{"space":9027,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9029,"publishedVersion":379,"revision":64,"contentType":9031,"locale":29},{"sys":9028},{"type":12,"linkType":13,"id":14},{"sys":9030},{"id":21,"type":12,"linkType":22},{"sys":9032},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9034,"metaTitle":389,"metaDescription":390,"mainTitle":9035,"subtitle":408,"heroImage":9050,"ctaButton":431,"ctaLink":432},[388],{"data":9036,"content":9037,"nodeType":363},{},[9038,9044],{"data":9039,"content":9040,"nodeType":401},{},[9041],{"data":9042,"marks":9043,"value":400,"nodeType":85},{},[],{"data":9045,"content":9046,"nodeType":94},{},[9047],{"data":9048,"marks":9049,"value":362,"nodeType":85},{},[],{"metadata":9051,"sys":9054,"fields":9059},{"tags":9052,"concepts":9053},[],[],{"space":9055,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9057,"publishedVersion":64,"revision":46,"locale":29},{"sys":9056},{"type":12,"linkType":13,"id":14},{"sys":9058},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9060},{"url":423,"details":9061,"fileName":429,"contentType":430},{"size":425,"image":9062},{"width":427,"height":428},{"sys":9064,"fields":9067},{"id":9065,"createdAt":9066},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":9068,"slug":9069,"articleIntro":-1,"category":9070},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[9071],{"metadata":9072,"sys":9075,"fields":9082},{"tags":9073,"concepts":9074},[],[],{"space":9076,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9078,"publishedVersion":379,"revision":64,"contentType":9080,"locale":29},{"sys":9077},{"type":12,"linkType":13,"id":14},{"sys":9079},{"id":21,"type":12,"linkType":22},{"sys":9081},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9083,"metaTitle":389,"metaDescription":390,"mainTitle":9084,"subtitle":408,"heroImage":9099,"ctaButton":431,"ctaLink":432},[388],{"data":9085,"content":9086,"nodeType":363},{},[9087,9093],{"data":9088,"content":9089,"nodeType":401},{},[9090],{"data":9091,"marks":9092,"value":400,"nodeType":85},{},[],{"data":9094,"content":9095,"nodeType":94},{},[9096],{"data":9097,"marks":9098,"value":362,"nodeType":85},{},[],{"metadata":9100,"sys":9103,"fields":9108},{"tags":9101,"concepts":9102},[],[],{"space":9104,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9106,"publishedVersion":64,"revision":46,"locale":29},{"sys":9105},{"type":12,"linkType":13,"id":14},{"sys":9107},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9109},{"url":423,"details":9110,"fileName":429,"contentType":430},{"size":425,"image":9111},{"width":427,"height":428},{"sys":9113,"fields":9116},{"id":9114,"createdAt":9115},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9117,"slug":9118,"articleIntro":9117,"category":9119},"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",[9120],{"metadata":9121,"sys":9124,"fields":9131},{"tags":9122,"concepts":9123},[],[],{"space":9125,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9127,"publishedVersion":379,"revision":64,"contentType":9129,"locale":29},{"sys":9126},{"type":12,"linkType":13,"id":14},{"sys":9128},{"id":21,"type":12,"linkType":22},{"sys":9130},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9132,"metaTitle":389,"metaDescription":390,"mainTitle":9133,"subtitle":408,"heroImage":9148,"ctaButton":431,"ctaLink":432},[388],{"data":9134,"content":9135,"nodeType":363},{},[9136,9142],{"data":9137,"content":9138,"nodeType":401},{},[9139],{"data":9140,"marks":9141,"value":400,"nodeType":85},{},[],{"data":9143,"content":9144,"nodeType":94},{},[9145],{"data":9146,"marks":9147,"value":362,"nodeType":85},{},[],{"metadata":9149,"sys":9152,"fields":9157},{"tags":9150,"concepts":9151},[],[],{"space":9153,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9155,"publishedVersion":64,"revision":46,"locale":29},{"sys":9154},{"type":12,"linkType":13,"id":14},{"sys":9156},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9158},{"url":423,"details":9159,"fileName":429,"contentType":430},{"size":425,"image":9160},{"width":427,"height":428},{"sys":9162,"fields":9165},{"id":9163,"createdAt":9164},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":9166,"slug":9167,"articleIntro":9166,"category":9168},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[9169],{"metadata":9170,"sys":9173,"fields":9180},{"tags":9171,"concepts":9172},[],[],{"space":9174,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9176,"publishedVersion":379,"revision":64,"contentType":9178,"locale":29},{"sys":9175},{"type":12,"linkType":13,"id":14},{"sys":9177},{"id":21,"type":12,"linkType":22},{"sys":9179},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9181,"metaTitle":389,"metaDescription":390,"mainTitle":9182,"subtitle":408,"heroImage":9197,"ctaButton":431,"ctaLink":432},[388],{"data":9183,"content":9184,"nodeType":363},{},[9185,9191],{"data":9186,"content":9187,"nodeType":401},{},[9188],{"data":9189,"marks":9190,"value":400,"nodeType":85},{},[],{"data":9192,"content":9193,"nodeType":94},{},[9194],{"data":9195,"marks":9196,"value":362,"nodeType":85},{},[],{"metadata":9198,"sys":9201,"fields":9206},{"tags":9199,"concepts":9200},[],[],{"space":9202,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9204,"publishedVersion":64,"revision":46,"locale":29},{"sys":9203},{"type":12,"linkType":13,"id":14},{"sys":9205},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9207},{"url":423,"details":9208,"fileName":429,"contentType":430},{"size":425,"image":9209},{"width":427,"height":428},{"sys":9211,"fields":9214},{"id":9212,"createdAt":9213},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":9215,"slug":9216,"articleIntro":9215,"category":9217},"4886 - Charges","compte-4886-charges",[9218],{"metadata":9219,"sys":9222,"fields":9229},{"tags":9220,"concepts":9221},[],[],{"space":9223,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9225,"publishedVersion":379,"revision":64,"contentType":9227,"locale":29},{"sys":9224},{"type":12,"linkType":13,"id":14},{"sys":9226},{"id":21,"type":12,"linkType":22},{"sys":9228},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9230,"metaTitle":389,"metaDescription":390,"mainTitle":9231,"subtitle":408,"heroImage":9246,"ctaButton":431,"ctaLink":432},[388],{"data":9232,"content":9233,"nodeType":363},{},[9234,9240],{"data":9235,"content":9236,"nodeType":401},{},[9237],{"data":9238,"marks":9239,"value":400,"nodeType":85},{},[],{"data":9241,"content":9242,"nodeType":94},{},[9243],{"data":9244,"marks":9245,"value":362,"nodeType":85},{},[],{"metadata":9247,"sys":9250,"fields":9255},{"tags":9248,"concepts":9249},[],[],{"space":9251,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9253,"publishedVersion":64,"revision":46,"locale":29},{"sys":9252},{"type":12,"linkType":13,"id":14},{"sys":9254},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9256},{"url":423,"details":9257,"fileName":429,"contentType":430},{"size":425,"image":9258},{"width":427,"height":428},{"sys":9260,"fields":9263},{"id":9261,"createdAt":9262},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":9264,"slug":9265,"articleIntro":9264,"category":9266},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[9267],{"metadata":9268,"sys":9271,"fields":9278},{"tags":9269,"concepts":9270},[],[],{"space":9272,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9274,"publishedVersion":379,"revision":64,"contentType":9276,"locale":29},{"sys":9273},{"type":12,"linkType":13,"id":14},{"sys":9275},{"id":21,"type":12,"linkType":22},{"sys":9277},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9279,"metaTitle":389,"metaDescription":390,"mainTitle":9280,"subtitle":408,"heroImage":9295,"ctaButton":431,"ctaLink":432},[388],{"data":9281,"content":9282,"nodeType":363},{},[9283,9289],{"data":9284,"content":9285,"nodeType":401},{},[9286],{"data":9287,"marks":9288,"value":400,"nodeType":85},{},[],{"data":9290,"content":9291,"nodeType":94},{},[9292],{"data":9293,"marks":9294,"value":362,"nodeType":85},{},[],{"metadata":9296,"sys":9299,"fields":9304},{"tags":9297,"concepts":9298},[],[],{"space":9300,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9302,"publishedVersion":64,"revision":46,"locale":29},{"sys":9301},{"type":12,"linkType":13,"id":14},{"sys":9303},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9305},{"url":423,"details":9306,"fileName":429,"contentType":430},{"size":425,"image":9307},{"width":427,"height":428},{"sys":9309,"fields":9312},{"id":9310,"createdAt":9311},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":9313,"slug":9314,"articleIntro":9313,"category":9315},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[9316],{"metadata":9317,"sys":9320,"fields":9327},{"tags":9318,"concepts":9319},[],[],{"space":9321,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9323,"publishedVersion":379,"revision":64,"contentType":9325,"locale":29},{"sys":9322},{"type":12,"linkType":13,"id":14},{"sys":9324},{"id":21,"type":12,"linkType":22},{"sys":9326},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9328,"metaTitle":389,"metaDescription":390,"mainTitle":9329,"subtitle":408,"heroImage":9344,"ctaButton":431,"ctaLink":432},[388],{"data":9330,"content":9331,"nodeType":363},{},[9332,9338],{"data":9333,"content":9334,"nodeType":401},{},[9335],{"data":9336,"marks":9337,"value":400,"nodeType":85},{},[],{"data":9339,"content":9340,"nodeType":94},{},[9341],{"data":9342,"marks":9343,"value":362,"nodeType":85},{},[],{"metadata":9345,"sys":9348,"fields":9353},{"tags":9346,"concepts":9347},[],[],{"space":9349,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9351,"publishedVersion":64,"revision":46,"locale":29},{"sys":9350},{"type":12,"linkType":13,"id":14},{"sys":9352},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9354},{"url":423,"details":9355,"fileName":429,"contentType":430},{"size":425,"image":9356},{"width":427,"height":428},{"sys":9358,"fields":9361},{"id":9359,"createdAt":9360},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":9362,"slug":9363,"articleIntro":9362,"category":9364},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[9365],{"metadata":9366,"sys":9369,"fields":9376},{"tags":9367,"concepts":9368},[],[],{"space":9370,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9372,"publishedVersion":379,"revision":64,"contentType":9374,"locale":29},{"sys":9371},{"type":12,"linkType":13,"id":14},{"sys":9373},{"id":21,"type":12,"linkType":22},{"sys":9375},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9377,"metaTitle":389,"metaDescription":390,"mainTitle":9378,"subtitle":408,"heroImage":9393,"ctaButton":431,"ctaLink":432},[388],{"data":9379,"content":9380,"nodeType":363},{},[9381,9387],{"data":9382,"content":9383,"nodeType":401},{},[9384],{"data":9385,"marks":9386,"value":400,"nodeType":85},{},[],{"data":9388,"content":9389,"nodeType":94},{},[9390],{"data":9391,"marks":9392,"value":362,"nodeType":85},{},[],{"metadata":9394,"sys":9397,"fields":9402},{"tags":9395,"concepts":9396},[],[],{"space":9398,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9400,"publishedVersion":64,"revision":46,"locale":29},{"sys":9399},{"type":12,"linkType":13,"id":14},{"sys":9401},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9403},{"url":423,"details":9404,"fileName":429,"contentType":430},{"size":425,"image":9405},{"width":427,"height":428},{"sys":9407,"fields":9410},{"id":9408,"createdAt":9409},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":9411,"slug":9412,"articleIntro":9411,"category":9413},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[9414],{"metadata":9415,"sys":9418,"fields":9425},{"tags":9416,"concepts":9417},[],[],{"space":9419,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9421,"publishedVersion":379,"revision":64,"contentType":9423,"locale":29},{"sys":9420},{"type":12,"linkType":13,"id":14},{"sys":9422},{"id":21,"type":12,"linkType":22},{"sys":9424},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9426,"metaTitle":389,"metaDescription":390,"mainTitle":9427,"subtitle":408,"heroImage":9442,"ctaButton":431,"ctaLink":432},[388],{"data":9428,"content":9429,"nodeType":363},{},[9430,9436],{"data":9431,"content":9432,"nodeType":401},{},[9433],{"data":9434,"marks":9435,"value":400,"nodeType":85},{},[],{"data":9437,"content":9438,"nodeType":94},{},[9439],{"data":9440,"marks":9441,"value":362,"nodeType":85},{},[],{"metadata":9443,"sys":9446,"fields":9451},{"tags":9444,"concepts":9445},[],[],{"space":9447,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9449,"publishedVersion":64,"revision":46,"locale":29},{"sys":9448},{"type":12,"linkType":13,"id":14},{"sys":9450},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9452},{"url":423,"details":9453,"fileName":429,"contentType":430},{"size":425,"image":9454},{"width":427,"height":428},{"sys":9456,"fields":9459},{"id":9457,"createdAt":9458},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":9460,"slug":9461,"articleIntro":-1,"category":9462},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[9463],{"metadata":9464,"sys":9467,"fields":9474},{"tags":9465,"concepts":9466},[],[],{"space":9468,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9470,"publishedVersion":379,"revision":64,"contentType":9472,"locale":29},{"sys":9469},{"type":12,"linkType":13,"id":14},{"sys":9471},{"id":21,"type":12,"linkType":22},{"sys":9473},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9475,"metaTitle":389,"metaDescription":390,"mainTitle":9476,"subtitle":408,"heroImage":9491,"ctaButton":431,"ctaLink":432},[388],{"data":9477,"content":9478,"nodeType":363},{},[9479,9485],{"data":9480,"content":9481,"nodeType":401},{},[9482],{"data":9483,"marks":9484,"value":400,"nodeType":85},{},[],{"data":9486,"content":9487,"nodeType":94},{},[9488],{"data":9489,"marks":9490,"value":362,"nodeType":85},{},[],{"metadata":9492,"sys":9495,"fields":9500},{"tags":9493,"concepts":9494},[],[],{"space":9496,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9498,"publishedVersion":64,"revision":46,"locale":29},{"sys":9497},{"type":12,"linkType":13,"id":14},{"sys":9499},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9501},{"url":423,"details":9502,"fileName":429,"contentType":430},{"size":425,"image":9503},{"width":427,"height":428},{"sys":9505,"fields":9508},{"id":9506,"createdAt":9507},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":9509,"slug":9510,"articleIntro":-1,"category":9511},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[9512],{"metadata":9513,"sys":9516,"fields":9523},{"tags":9514,"concepts":9515},[],[],{"space":9517,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9519,"publishedVersion":379,"revision":64,"contentType":9521,"locale":29},{"sys":9518},{"type":12,"linkType":13,"id":14},{"sys":9520},{"id":21,"type":12,"linkType":22},{"sys":9522},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9524,"metaTitle":389,"metaDescription":390,"mainTitle":9525,"subtitle":408,"heroImage":9540,"ctaButton":431,"ctaLink":432},[388],{"data":9526,"content":9527,"nodeType":363},{},[9528,9534],{"data":9529,"content":9530,"nodeType":401},{},[9531],{"data":9532,"marks":9533,"value":400,"nodeType":85},{},[],{"data":9535,"content":9536,"nodeType":94},{},[9537],{"data":9538,"marks":9539,"value":362,"nodeType":85},{},[],{"metadata":9541,"sys":9544,"fields":9549},{"tags":9542,"concepts":9543},[],[],{"space":9545,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9547,"publishedVersion":64,"revision":46,"locale":29},{"sys":9546},{"type":12,"linkType":13,"id":14},{"sys":9548},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9550},{"url":423,"details":9551,"fileName":429,"contentType":430},{"size":425,"image":9552},{"width":427,"height":428},{"sys":9554,"fields":9557},{"id":9555,"createdAt":9556},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":9558,"slug":9559,"articleIntro":-1,"category":9560},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[9561],{"metadata":9562,"sys":9565,"fields":9572},{"tags":9563,"concepts":9564},[],[],{"space":9566,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9568,"publishedVersion":379,"revision":64,"contentType":9570,"locale":29},{"sys":9567},{"type":12,"linkType":13,"id":14},{"sys":9569},{"id":21,"type":12,"linkType":22},{"sys":9571},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9573,"metaTitle":389,"metaDescription":390,"mainTitle":9574,"subtitle":408,"heroImage":9589,"ctaButton":431,"ctaLink":432},[388],{"data":9575,"content":9576,"nodeType":363},{},[9577,9583],{"data":9578,"content":9579,"nodeType":401},{},[9580],{"data":9581,"marks":9582,"value":400,"nodeType":85},{},[],{"data":9584,"content":9585,"nodeType":94},{},[9586],{"data":9587,"marks":9588,"value":362,"nodeType":85},{},[],{"metadata":9590,"sys":9593,"fields":9598},{"tags":9591,"concepts":9592},[],[],{"space":9594,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9596,"publishedVersion":64,"revision":46,"locale":29},{"sys":9595},{"type":12,"linkType":13,"id":14},{"sys":9597},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9599},{"url":423,"details":9600,"fileName":429,"contentType":430},{"size":425,"image":9601},{"width":427,"height":428},{"sys":9603,"fields":9606},{"id":9604,"createdAt":9605},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":9607,"slug":9608,"articleIntro":9607,"category":9609},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[9610],{"metadata":9611,"sys":9614,"fields":9621},{"tags":9612,"concepts":9613},[],[],{"space":9615,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9617,"publishedVersion":379,"revision":64,"contentType":9619,"locale":29},{"sys":9616},{"type":12,"linkType":13,"id":14},{"sys":9618},{"id":21,"type":12,"linkType":22},{"sys":9620},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9622,"metaTitle":389,"metaDescription":390,"mainTitle":9623,"subtitle":408,"heroImage":9638,"ctaButton":431,"ctaLink":432},[388],{"data":9624,"content":9625,"nodeType":363},{},[9626,9632],{"data":9627,"content":9628,"nodeType":401},{},[9629],{"data":9630,"marks":9631,"value":400,"nodeType":85},{},[],{"data":9633,"content":9634,"nodeType":94},{},[9635],{"data":9636,"marks":9637,"value":362,"nodeType":85},{},[],{"metadata":9639,"sys":9642,"fields":9647},{"tags":9640,"concepts":9641},[],[],{"space":9643,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9645,"publishedVersion":64,"revision":46,"locale":29},{"sys":9644},{"type":12,"linkType":13,"id":14},{"sys":9646},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9648},{"url":423,"details":9649,"fileName":429,"contentType":430},{"size":425,"image":9650},{"width":427,"height":428},{"sys":9652,"fields":9655},{"id":9653,"createdAt":9654},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":9656,"slug":9657,"articleIntro":9656,"category":9658},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[9659],{"metadata":9660,"sys":9663,"fields":9670},{"tags":9661,"concepts":9662},[],[],{"space":9664,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9666,"publishedVersion":379,"revision":64,"contentType":9668,"locale":29},{"sys":9665},{"type":12,"linkType":13,"id":14},{"sys":9667},{"id":21,"type":12,"linkType":22},{"sys":9669},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9671,"metaTitle":389,"metaDescription":390,"mainTitle":9672,"subtitle":408,"heroImage":9687,"ctaButton":431,"ctaLink":432},[388],{"data":9673,"content":9674,"nodeType":363},{},[9675,9681],{"data":9676,"content":9677,"nodeType":401},{},[9678],{"data":9679,"marks":9680,"value":400,"nodeType":85},{},[],{"data":9682,"content":9683,"nodeType":94},{},[9684],{"data":9685,"marks":9686,"value":362,"nodeType":85},{},[],{"metadata":9688,"sys":9691,"fields":9696},{"tags":9689,"concepts":9690},[],[],{"space":9692,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9694,"publishedVersion":64,"revision":46,"locale":29},{"sys":9693},{"type":12,"linkType":13,"id":14},{"sys":9695},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9697},{"url":423,"details":9698,"fileName":429,"contentType":430},{"size":425,"image":9699},{"width":427,"height":428},{"sys":9701,"fields":9704},{"id":9702,"createdAt":9703},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9705,"slug":9706,"articleIntro":9705,"category":9707},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9708],{"metadata":9709,"sys":9712,"fields":9719},{"tags":9710,"concepts":9711},[],[],{"space":9713,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9715,"publishedVersion":379,"revision":64,"contentType":9717,"locale":29},{"sys":9714},{"type":12,"linkType":13,"id":14},{"sys":9716},{"id":21,"type":12,"linkType":22},{"sys":9718},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9720,"metaTitle":389,"metaDescription":390,"mainTitle":9721,"subtitle":408,"heroImage":9736,"ctaButton":431,"ctaLink":432},[388],{"data":9722,"content":9723,"nodeType":363},{},[9724,9730],{"data":9725,"content":9726,"nodeType":401},{},[9727],{"data":9728,"marks":9729,"value":400,"nodeType":85},{},[],{"data":9731,"content":9732,"nodeType":94},{},[9733],{"data":9734,"marks":9735,"value":362,"nodeType":85},{},[],{"metadata":9737,"sys":9740,"fields":9745},{"tags":9738,"concepts":9739},[],[],{"space":9741,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9743,"publishedVersion":64,"revision":46,"locale":29},{"sys":9742},{"type":12,"linkType":13,"id":14},{"sys":9744},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9746},{"url":423,"details":9747,"fileName":429,"contentType":430},{"size":425,"image":9748},{"width":427,"height":428},{"sys":9750,"fields":9753},{"id":9751,"createdAt":9752},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":9754,"slug":9755,"articleIntro":-1,"category":9756},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[9757],{"metadata":9758,"sys":9761,"fields":9768},{"tags":9759,"concepts":9760},[],[],{"space":9762,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9764,"publishedVersion":379,"revision":64,"contentType":9766,"locale":29},{"sys":9763},{"type":12,"linkType":13,"id":14},{"sys":9765},{"id":21,"type":12,"linkType":22},{"sys":9767},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9769,"metaTitle":389,"metaDescription":390,"mainTitle":9770,"subtitle":408,"heroImage":9785,"ctaButton":431,"ctaLink":432},[388],{"data":9771,"content":9772,"nodeType":363},{},[9773,9779],{"data":9774,"content":9775,"nodeType":401},{},[9776],{"data":9777,"marks":9778,"value":400,"nodeType":85},{},[],{"data":9780,"content":9781,"nodeType":94},{},[9782],{"data":9783,"marks":9784,"value":362,"nodeType":85},{},[],{"metadata":9786,"sys":9789,"fields":9794},{"tags":9787,"concepts":9788},[],[],{"space":9790,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9792,"publishedVersion":64,"revision":46,"locale":29},{"sys":9791},{"type":12,"linkType":13,"id":14},{"sys":9793},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9795},{"url":423,"details":9796,"fileName":429,"contentType":430},{"size":425,"image":9797},{"width":427,"height":428},{"sys":9799,"fields":9802},{"id":9800,"createdAt":9801},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":9803,"slug":9804,"articleIntro":9805,"category":9806},"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.",[9807],{"metadata":9808,"sys":9811,"fields":9818},{"tags":9809,"concepts":9810},[],[],{"space":9812,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9814,"publishedVersion":379,"revision":64,"contentType":9816,"locale":29},{"sys":9813},{"type":12,"linkType":13,"id":14},{"sys":9815},{"id":21,"type":12,"linkType":22},{"sys":9817},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9819,"metaTitle":389,"metaDescription":390,"mainTitle":9820,"subtitle":408,"heroImage":9835,"ctaButton":431,"ctaLink":432},[388],{"data":9821,"content":9822,"nodeType":363},{},[9823,9829],{"data":9824,"content":9825,"nodeType":401},{},[9826],{"data":9827,"marks":9828,"value":400,"nodeType":85},{},[],{"data":9830,"content":9831,"nodeType":94},{},[9832],{"data":9833,"marks":9834,"value":362,"nodeType":85},{},[],{"metadata":9836,"sys":9839,"fields":9844},{"tags":9837,"concepts":9838},[],[],{"space":9840,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9842,"publishedVersion":64,"revision":46,"locale":29},{"sys":9841},{"type":12,"linkType":13,"id":14},{"sys":9843},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9845},{"url":423,"details":9846,"fileName":429,"contentType":430},{"size":425,"image":9847},{"width":427,"height":428},{"sys":9849,"fields":9852},{"id":9850,"createdAt":9851},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":9853,"slug":9854,"articleIntro":9853,"category":9855},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[9856],{"metadata":9857,"sys":9860,"fields":9867},{"tags":9858,"concepts":9859},[],[],{"space":9861,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9863,"publishedVersion":379,"revision":64,"contentType":9865,"locale":29},{"sys":9862},{"type":12,"linkType":13,"id":14},{"sys":9864},{"id":21,"type":12,"linkType":22},{"sys":9866},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9868,"metaTitle":389,"metaDescription":390,"mainTitle":9869,"subtitle":408,"heroImage":9884,"ctaButton":431,"ctaLink":432},[388],{"data":9870,"content":9871,"nodeType":363},{},[9872,9878],{"data":9873,"content":9874,"nodeType":401},{},[9875],{"data":9876,"marks":9877,"value":400,"nodeType":85},{},[],{"data":9879,"content":9880,"nodeType":94},{},[9881],{"data":9882,"marks":9883,"value":362,"nodeType":85},{},[],{"metadata":9885,"sys":9888,"fields":9893},{"tags":9886,"concepts":9887},[],[],{"space":9889,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9891,"publishedVersion":64,"revision":46,"locale":29},{"sys":9890},{"type":12,"linkType":13,"id":14},{"sys":9892},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9894},{"url":423,"details":9895,"fileName":429,"contentType":430},{"size":425,"image":9896},{"width":427,"height":428},{"sys":9898,"fields":9901},{"id":9899,"createdAt":9900},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":9902,"slug":9903,"articleIntro":9902,"category":9904},"Compte 53 - Caisse","compte-53-caisse",[9905],{"metadata":9906,"sys":9909,"fields":9916},{"tags":9907,"concepts":9908},[],[],{"space":9910,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9912,"publishedVersion":379,"revision":64,"contentType":9914,"locale":29},{"sys":9911},{"type":12,"linkType":13,"id":14},{"sys":9913},{"id":21,"type":12,"linkType":22},{"sys":9915},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9917,"metaTitle":389,"metaDescription":390,"mainTitle":9918,"subtitle":408,"heroImage":9933,"ctaButton":431,"ctaLink":432},[388],{"data":9919,"content":9920,"nodeType":363},{},[9921,9927],{"data":9922,"content":9923,"nodeType":401},{},[9924],{"data":9925,"marks":9926,"value":400,"nodeType":85},{},[],{"data":9928,"content":9929,"nodeType":94},{},[9930],{"data":9931,"marks":9932,"value":362,"nodeType":85},{},[],{"metadata":9934,"sys":9937,"fields":9942},{"tags":9935,"concepts":9936},[],[],{"space":9938,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9940,"publishedVersion":64,"revision":46,"locale":29},{"sys":9939},{"type":12,"linkType":13,"id":14},{"sys":9941},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9943},{"url":423,"details":9944,"fileName":429,"contentType":430},{"size":425,"image":9945},{"width":427,"height":428},{"sys":9947,"fields":9950},{"id":9948,"createdAt":9949},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":9951,"slug":9952,"articleIntro":9951,"category":9953},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[9954],{"metadata":9955,"sys":9958,"fields":9965},{"tags":9956,"concepts":9957},[],[],{"space":9959,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":9961,"publishedVersion":379,"revision":64,"contentType":9963,"locale":29},{"sys":9960},{"type":12,"linkType":13,"id":14},{"sys":9962},{"id":21,"type":12,"linkType":22},{"sys":9964},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":9966,"metaTitle":389,"metaDescription":390,"mainTitle":9967,"subtitle":408,"heroImage":9982,"ctaButton":431,"ctaLink":432},[388],{"data":9968,"content":9969,"nodeType":363},{},[9970,9976],{"data":9971,"content":9972,"nodeType":401},{},[9973],{"data":9974,"marks":9975,"value":400,"nodeType":85},{},[],{"data":9977,"content":9978,"nodeType":94},{},[9979],{"data":9980,"marks":9981,"value":362,"nodeType":85},{},[],{"metadata":9983,"sys":9986,"fields":9991},{"tags":9984,"concepts":9985},[],[],{"space":9987,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":9989,"publishedVersion":64,"revision":46,"locale":29},{"sys":9988},{"type":12,"linkType":13,"id":14},{"sys":9990},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":9992},{"url":423,"details":9993,"fileName":429,"contentType":430},{"size":425,"image":9994},{"width":427,"height":428},{"sys":9996,"fields":9999},{"id":9997,"createdAt":9998},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":10000,"slug":10001,"articleIntro":10000,"category":10002},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[10003],{"metadata":10004,"sys":10007,"fields":10014},{"tags":10005,"concepts":10006},[],[],{"space":10008,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10010,"publishedVersion":379,"revision":64,"contentType":10012,"locale":29},{"sys":10009},{"type":12,"linkType":13,"id":14},{"sys":10011},{"id":21,"type":12,"linkType":22},{"sys":10013},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10015,"metaTitle":389,"metaDescription":390,"mainTitle":10016,"subtitle":408,"heroImage":10031,"ctaButton":431,"ctaLink":432},[388],{"data":10017,"content":10018,"nodeType":363},{},[10019,10025],{"data":10020,"content":10021,"nodeType":401},{},[10022],{"data":10023,"marks":10024,"value":400,"nodeType":85},{},[],{"data":10026,"content":10027,"nodeType":94},{},[10028],{"data":10029,"marks":10030,"value":362,"nodeType":85},{},[],{"metadata":10032,"sys":10035,"fields":10040},{"tags":10033,"concepts":10034},[],[],{"space":10036,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10038,"publishedVersion":64,"revision":46,"locale":29},{"sys":10037},{"type":12,"linkType":13,"id":14},{"sys":10039},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10041},{"url":423,"details":10042,"fileName":429,"contentType":430},{"size":425,"image":10043},{"width":427,"height":428},{"sys":10045,"fields":10048},{"id":10046,"createdAt":10047},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":10049,"slug":10050,"articleIntro":10051,"category":10052},"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.",[10053],{"metadata":10054,"sys":10057,"fields":10064},{"tags":10055,"concepts":10056},[],[],{"space":10058,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10060,"publishedVersion":379,"revision":64,"contentType":10062,"locale":29},{"sys":10059},{"type":12,"linkType":13,"id":14},{"sys":10061},{"id":21,"type":12,"linkType":22},{"sys":10063},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10065,"metaTitle":389,"metaDescription":390,"mainTitle":10066,"subtitle":408,"heroImage":10081,"ctaButton":431,"ctaLink":432},[388],{"data":10067,"content":10068,"nodeType":363},{},[10069,10075],{"data":10070,"content":10071,"nodeType":401},{},[10072],{"data":10073,"marks":10074,"value":400,"nodeType":85},{},[],{"data":10076,"content":10077,"nodeType":94},{},[10078],{"data":10079,"marks":10080,"value":362,"nodeType":85},{},[],{"metadata":10082,"sys":10085,"fields":10090},{"tags":10083,"concepts":10084},[],[],{"space":10086,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10088,"publishedVersion":64,"revision":46,"locale":29},{"sys":10087},{"type":12,"linkType":13,"id":14},{"sys":10089},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10091},{"url":423,"details":10092,"fileName":429,"contentType":430},{"size":425,"image":10093},{"width":427,"height":428},{"sys":10095,"fields":10098},{"id":10096,"createdAt":10097},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":10099,"slug":10100,"articleIntro":10099,"category":10101},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[10102],{"metadata":10103,"sys":10106,"fields":10113},{"tags":10104,"concepts":10105},[],[],{"space":10107,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10109,"publishedVersion":379,"revision":64,"contentType":10111,"locale":29},{"sys":10108},{"type":12,"linkType":13,"id":14},{"sys":10110},{"id":21,"type":12,"linkType":22},{"sys":10112},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10114,"metaTitle":389,"metaDescription":390,"mainTitle":10115,"subtitle":408,"heroImage":10130,"ctaButton":431,"ctaLink":432},[388],{"data":10116,"content":10117,"nodeType":363},{},[10118,10124],{"data":10119,"content":10120,"nodeType":401},{},[10121],{"data":10122,"marks":10123,"value":400,"nodeType":85},{},[],{"data":10125,"content":10126,"nodeType":94},{},[10127],{"data":10128,"marks":10129,"value":362,"nodeType":85},{},[],{"metadata":10131,"sys":10134,"fields":10139},{"tags":10132,"concepts":10133},[],[],{"space":10135,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10137,"publishedVersion":64,"revision":46,"locale":29},{"sys":10136},{"type":12,"linkType":13,"id":14},{"sys":10138},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10140},{"url":423,"details":10141,"fileName":429,"contentType":430},{"size":425,"image":10142},{"width":427,"height":428},{"sys":10144,"fields":10147},{"id":10145,"createdAt":10146},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":10148,"slug":10149,"articleIntro":10148,"category":10150},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[10151],{"metadata":10152,"sys":10155,"fields":10162},{"tags":10153,"concepts":10154},[],[],{"space":10156,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10158,"publishedVersion":379,"revision":64,"contentType":10160,"locale":29},{"sys":10157},{"type":12,"linkType":13,"id":14},{"sys":10159},{"id":21,"type":12,"linkType":22},{"sys":10161},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10163,"metaTitle":389,"metaDescription":390,"mainTitle":10164,"subtitle":408,"heroImage":10179,"ctaButton":431,"ctaLink":432},[388],{"data":10165,"content":10166,"nodeType":363},{},[10167,10173],{"data":10168,"content":10169,"nodeType":401},{},[10170],{"data":10171,"marks":10172,"value":400,"nodeType":85},{},[],{"data":10174,"content":10175,"nodeType":94},{},[10176],{"data":10177,"marks":10178,"value":362,"nodeType":85},{},[],{"metadata":10180,"sys":10183,"fields":10188},{"tags":10181,"concepts":10182},[],[],{"space":10184,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10186,"publishedVersion":64,"revision":46,"locale":29},{"sys":10185},{"type":12,"linkType":13,"id":14},{"sys":10187},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10189},{"url":423,"details":10190,"fileName":429,"contentType":430},{"size":425,"image":10191},{"width":427,"height":428},{"sys":10193,"fields":10196},{"id":10194,"createdAt":10195},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":10197,"slug":10198,"articleIntro":10197,"category":10199},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[10200],{"metadata":10201,"sys":10204,"fields":10211},{"tags":10202,"concepts":10203},[],[],{"space":10205,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10207,"publishedVersion":379,"revision":64,"contentType":10209,"locale":29},{"sys":10206},{"type":12,"linkType":13,"id":14},{"sys":10208},{"id":21,"type":12,"linkType":22},{"sys":10210},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10212,"metaTitle":389,"metaDescription":390,"mainTitle":10213,"subtitle":408,"heroImage":10228,"ctaButton":431,"ctaLink":432},[388],{"data":10214,"content":10215,"nodeType":363},{},[10216,10222],{"data":10217,"content":10218,"nodeType":401},{},[10219],{"data":10220,"marks":10221,"value":400,"nodeType":85},{},[],{"data":10223,"content":10224,"nodeType":94},{},[10225],{"data":10226,"marks":10227,"value":362,"nodeType":85},{},[],{"metadata":10229,"sys":10232,"fields":10237},{"tags":10230,"concepts":10231},[],[],{"space":10233,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10235,"publishedVersion":64,"revision":46,"locale":29},{"sys":10234},{"type":12,"linkType":13,"id":14},{"sys":10236},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10238},{"url":423,"details":10239,"fileName":429,"contentType":430},{"size":425,"image":10240},{"width":427,"height":428},{"sys":10242,"fields":10245},{"id":10243,"createdAt":10244},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":10246,"slug":10247,"articleIntro":-1,"category":10248},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[10249],{"metadata":10250,"sys":10253,"fields":10260},{"tags":10251,"concepts":10252},[],[],{"space":10254,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10256,"publishedVersion":379,"revision":64,"contentType":10258,"locale":29},{"sys":10255},{"type":12,"linkType":13,"id":14},{"sys":10257},{"id":21,"type":12,"linkType":22},{"sys":10259},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10261,"metaTitle":389,"metaDescription":390,"mainTitle":10262,"subtitle":408,"heroImage":10277,"ctaButton":431,"ctaLink":432},[388],{"data":10263,"content":10264,"nodeType":363},{},[10265,10271],{"data":10266,"content":10267,"nodeType":401},{},[10268],{"data":10269,"marks":10270,"value":400,"nodeType":85},{},[],{"data":10272,"content":10273,"nodeType":94},{},[10274],{"data":10275,"marks":10276,"value":362,"nodeType":85},{},[],{"metadata":10278,"sys":10281,"fields":10286},{"tags":10279,"concepts":10280},[],[],{"space":10282,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10284,"publishedVersion":64,"revision":46,"locale":29},{"sys":10283},{"type":12,"linkType":13,"id":14},{"sys":10285},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10287},{"url":423,"details":10288,"fileName":429,"contentType":430},{"size":425,"image":10289},{"width":427,"height":428},{"sys":10291,"fields":10294},{"id":10292,"createdAt":10293},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":10295,"slug":10296,"articleIntro":10295,"category":10297},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[10298],{"metadata":10299,"sys":10302,"fields":10309},{"tags":10300,"concepts":10301},[],[],{"space":10303,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10305,"publishedVersion":379,"revision":64,"contentType":10307,"locale":29},{"sys":10304},{"type":12,"linkType":13,"id":14},{"sys":10306},{"id":21,"type":12,"linkType":22},{"sys":10308},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10310,"metaTitle":389,"metaDescription":390,"mainTitle":10311,"subtitle":408,"heroImage":10326,"ctaButton":431,"ctaLink":432},[388],{"data":10312,"content":10313,"nodeType":363},{},[10314,10320],{"data":10315,"content":10316,"nodeType":401},{},[10317],{"data":10318,"marks":10319,"value":400,"nodeType":85},{},[],{"data":10321,"content":10322,"nodeType":94},{},[10323],{"data":10324,"marks":10325,"value":362,"nodeType":85},{},[],{"metadata":10327,"sys":10330,"fields":10335},{"tags":10328,"concepts":10329},[],[],{"space":10331,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10333,"publishedVersion":64,"revision":46,"locale":29},{"sys":10332},{"type":12,"linkType":13,"id":14},{"sys":10334},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10336},{"url":423,"details":10337,"fileName":429,"contentType":430},{"size":425,"image":10338},{"width":427,"height":428},{"sys":10340,"fields":10343},{"id":10341,"createdAt":10342},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":10344,"slug":10345,"articleIntro":-1,"category":10346},"Compte 705 - Études","compte-705-etudes",[10347],{"metadata":10348,"sys":10351,"fields":10358},{"tags":10349,"concepts":10350},[],[],{"space":10352,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10354,"publishedVersion":379,"revision":64,"contentType":10356,"locale":29},{"sys":10353},{"type":12,"linkType":13,"id":14},{"sys":10355},{"id":21,"type":12,"linkType":22},{"sys":10357},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10359,"metaTitle":389,"metaDescription":390,"mainTitle":10360,"subtitle":408,"heroImage":10375,"ctaButton":431,"ctaLink":432},[388],{"data":10361,"content":10362,"nodeType":363},{},[10363,10369],{"data":10364,"content":10365,"nodeType":401},{},[10366],{"data":10367,"marks":10368,"value":400,"nodeType":85},{},[],{"data":10370,"content":10371,"nodeType":94},{},[10372],{"data":10373,"marks":10374,"value":362,"nodeType":85},{},[],{"metadata":10376,"sys":10379,"fields":10384},{"tags":10377,"concepts":10378},[],[],{"space":10380,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10382,"publishedVersion":64,"revision":46,"locale":29},{"sys":10381},{"type":12,"linkType":13,"id":14},{"sys":10383},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10385},{"url":423,"details":10386,"fileName":429,"contentType":430},{"size":425,"image":10387},{"width":427,"height":428},{"sys":10389,"fields":10392},{"id":10390,"createdAt":10391},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":10393,"slug":10394,"articleIntro":10393,"category":10395},"1681 - Autres emprunts","compte-1681-autres-emprunts",[10396],{"metadata":10397,"sys":10400,"fields":10407},{"tags":10398,"concepts":10399},[],[],{"space":10401,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10403,"publishedVersion":379,"revision":64,"contentType":10405,"locale":29},{"sys":10402},{"type":12,"linkType":13,"id":14},{"sys":10404},{"id":21,"type":12,"linkType":22},{"sys":10406},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10408,"metaTitle":389,"metaDescription":390,"mainTitle":10409,"subtitle":408,"heroImage":10424,"ctaButton":431,"ctaLink":432},[388],{"data":10410,"content":10411,"nodeType":363},{},[10412,10418],{"data":10413,"content":10414,"nodeType":401},{},[10415],{"data":10416,"marks":10417,"value":400,"nodeType":85},{},[],{"data":10419,"content":10420,"nodeType":94},{},[10421],{"data":10422,"marks":10423,"value":362,"nodeType":85},{},[],{"metadata":10425,"sys":10428,"fields":10433},{"tags":10426,"concepts":10427},[],[],{"space":10429,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10431,"publishedVersion":64,"revision":46,"locale":29},{"sys":10430},{"type":12,"linkType":13,"id":14},{"sys":10432},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10434},{"url":423,"details":10435,"fileName":429,"contentType":430},{"size":425,"image":10436},{"width":427,"height":428},{"sys":10438,"fields":10441},{"id":10439,"createdAt":10440},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":10442,"slug":10443,"articleIntro":10442,"category":10444},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[10445],{"metadata":10446,"sys":10449,"fields":10456},{"tags":10447,"concepts":10448},[],[],{"space":10450,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10452,"publishedVersion":379,"revision":64,"contentType":10454,"locale":29},{"sys":10451},{"type":12,"linkType":13,"id":14},{"sys":10453},{"id":21,"type":12,"linkType":22},{"sys":10455},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10457,"metaTitle":389,"metaDescription":390,"mainTitle":10458,"subtitle":408,"heroImage":10473,"ctaButton":431,"ctaLink":432},[388],{"data":10459,"content":10460,"nodeType":363},{},[10461,10467],{"data":10462,"content":10463,"nodeType":401},{},[10464],{"data":10465,"marks":10466,"value":400,"nodeType":85},{},[],{"data":10468,"content":10469,"nodeType":94},{},[10470],{"data":10471,"marks":10472,"value":362,"nodeType":85},{},[],{"metadata":10474,"sys":10477,"fields":10482},{"tags":10475,"concepts":10476},[],[],{"space":10478,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10480,"publishedVersion":64,"revision":46,"locale":29},{"sys":10479},{"type":12,"linkType":13,"id":14},{"sys":10481},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10483},{"url":423,"details":10484,"fileName":429,"contentType":430},{"size":425,"image":10485},{"width":427,"height":428},{"sys":10487,"fields":10490},{"id":10488,"createdAt":10489},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":10491,"slug":10492,"articleIntro":10491,"category":10493},"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",[10494],{"metadata":10495,"sys":10498,"fields":10505},{"tags":10496,"concepts":10497},[],[],{"space":10499,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10501,"publishedVersion":379,"revision":64,"contentType":10503,"locale":29},{"sys":10500},{"type":12,"linkType":13,"id":14},{"sys":10502},{"id":21,"type":12,"linkType":22},{"sys":10504},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10506,"metaTitle":389,"metaDescription":390,"mainTitle":10507,"subtitle":408,"heroImage":10522,"ctaButton":431,"ctaLink":432},[388],{"data":10508,"content":10509,"nodeType":363},{},[10510,10516],{"data":10511,"content":10512,"nodeType":401},{},[10513],{"data":10514,"marks":10515,"value":400,"nodeType":85},{},[],{"data":10517,"content":10518,"nodeType":94},{},[10519],{"data":10520,"marks":10521,"value":362,"nodeType":85},{},[],{"metadata":10523,"sys":10526,"fields":10531},{"tags":10524,"concepts":10525},[],[],{"space":10527,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10529,"publishedVersion":64,"revision":46,"locale":29},{"sys":10528},{"type":12,"linkType":13,"id":14},{"sys":10530},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10532},{"url":423,"details":10533,"fileName":429,"contentType":430},{"size":425,"image":10534},{"width":427,"height":428},{"sys":10536,"fields":10539},{"id":10537,"createdAt":10538},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":10540,"slug":10541,"articleIntro":-1,"category":10542},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[10543],{"metadata":10544,"sys":10547,"fields":10554},{"tags":10545,"concepts":10546},[],[],{"space":10548,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10550,"publishedVersion":379,"revision":64,"contentType":10552,"locale":29},{"sys":10549},{"type":12,"linkType":13,"id":14},{"sys":10551},{"id":21,"type":12,"linkType":22},{"sys":10553},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10555,"metaTitle":389,"metaDescription":390,"mainTitle":10556,"subtitle":408,"heroImage":10571,"ctaButton":431,"ctaLink":432},[388],{"data":10557,"content":10558,"nodeType":363},{},[10559,10565],{"data":10560,"content":10561,"nodeType":401},{},[10562],{"data":10563,"marks":10564,"value":400,"nodeType":85},{},[],{"data":10566,"content":10567,"nodeType":94},{},[10568],{"data":10569,"marks":10570,"value":362,"nodeType":85},{},[],{"metadata":10572,"sys":10575,"fields":10580},{"tags":10573,"concepts":10574},[],[],{"space":10576,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10578,"publishedVersion":64,"revision":46,"locale":29},{"sys":10577},{"type":12,"linkType":13,"id":14},{"sys":10579},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10581},{"url":423,"details":10582,"fileName":429,"contentType":430},{"size":425,"image":10583},{"width":427,"height":428},{"sys":10585,"fields":10588},{"id":10586,"createdAt":10587},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":10589,"slug":10590,"articleIntro":-1,"category":10591},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[10592],{"metadata":10593,"sys":10596,"fields":10603},{"tags":10594,"concepts":10595},[],[],{"space":10597,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10599,"publishedVersion":379,"revision":64,"contentType":10601,"locale":29},{"sys":10598},{"type":12,"linkType":13,"id":14},{"sys":10600},{"id":21,"type":12,"linkType":22},{"sys":10602},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10604,"metaTitle":389,"metaDescription":390,"mainTitle":10605,"subtitle":408,"heroImage":10620,"ctaButton":431,"ctaLink":432},[388],{"data":10606,"content":10607,"nodeType":363},{},[10608,10614],{"data":10609,"content":10610,"nodeType":401},{},[10611],{"data":10612,"marks":10613,"value":400,"nodeType":85},{},[],{"data":10615,"content":10616,"nodeType":94},{},[10617],{"data":10618,"marks":10619,"value":362,"nodeType":85},{},[],{"metadata":10621,"sys":10624,"fields":10629},{"tags":10622,"concepts":10623},[],[],{"space":10625,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10627,"publishedVersion":64,"revision":46,"locale":29},{"sys":10626},{"type":12,"linkType":13,"id":14},{"sys":10628},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10630},{"url":423,"details":10631,"fileName":429,"contentType":430},{"size":425,"image":10632},{"width":427,"height":428},{"sys":10634,"fields":10637},{"id":10635,"createdAt":10636},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":10638,"slug":10639,"articleIntro":10638,"category":10640},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[10641],{"metadata":10642,"sys":10645,"fields":10652},{"tags":10643,"concepts":10644},[],[],{"space":10646,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10648,"publishedVersion":379,"revision":64,"contentType":10650,"locale":29},{"sys":10647},{"type":12,"linkType":13,"id":14},{"sys":10649},{"id":21,"type":12,"linkType":22},{"sys":10651},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10653,"metaTitle":389,"metaDescription":390,"mainTitle":10654,"subtitle":408,"heroImage":10669,"ctaButton":431,"ctaLink":432},[388],{"data":10655,"content":10656,"nodeType":363},{},[10657,10663],{"data":10658,"content":10659,"nodeType":401},{},[10660],{"data":10661,"marks":10662,"value":400,"nodeType":85},{},[],{"data":10664,"content":10665,"nodeType":94},{},[10666],{"data":10667,"marks":10668,"value":362,"nodeType":85},{},[],{"metadata":10670,"sys":10673,"fields":10678},{"tags":10671,"concepts":10672},[],[],{"space":10674,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10676,"publishedVersion":64,"revision":46,"locale":29},{"sys":10675},{"type":12,"linkType":13,"id":14},{"sys":10677},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10679},{"url":423,"details":10680,"fileName":429,"contentType":430},{"size":425,"image":10681},{"width":427,"height":428},{"sys":10683,"fields":10686},{"id":10684,"createdAt":10685},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":10687,"slug":10688,"articleIntro":10687,"category":10689},"6161 - Multirisques","compte-6161-multirisques",[10690],{"metadata":10691,"sys":10694,"fields":10701},{"tags":10692,"concepts":10693},[],[],{"space":10695,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10697,"publishedVersion":379,"revision":64,"contentType":10699,"locale":29},{"sys":10696},{"type":12,"linkType":13,"id":14},{"sys":10698},{"id":21,"type":12,"linkType":22},{"sys":10700},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10702,"metaTitle":389,"metaDescription":390,"mainTitle":10703,"subtitle":408,"heroImage":10718,"ctaButton":431,"ctaLink":432},[388],{"data":10704,"content":10705,"nodeType":363},{},[10706,10712],{"data":10707,"content":10708,"nodeType":401},{},[10709],{"data":10710,"marks":10711,"value":400,"nodeType":85},{},[],{"data":10713,"content":10714,"nodeType":94},{},[10715],{"data":10716,"marks":10717,"value":362,"nodeType":85},{},[],{"metadata":10719,"sys":10722,"fields":10727},{"tags":10720,"concepts":10721},[],[],{"space":10723,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10725,"publishedVersion":64,"revision":46,"locale":29},{"sys":10724},{"type":12,"linkType":13,"id":14},{"sys":10726},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10728},{"url":423,"details":10729,"fileName":429,"contentType":430},{"size":425,"image":10730},{"width":427,"height":428},{"sys":10732,"fields":10735},{"id":10733,"createdAt":10734},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":10736,"slug":10737,"articleIntro":-1,"category":10738},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[10739],{"metadata":10740,"sys":10743,"fields":10750},{"tags":10741,"concepts":10742},[],[],{"space":10744,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10746,"publishedVersion":379,"revision":64,"contentType":10748,"locale":29},{"sys":10745},{"type":12,"linkType":13,"id":14},{"sys":10747},{"id":21,"type":12,"linkType":22},{"sys":10749},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10751,"metaTitle":389,"metaDescription":390,"mainTitle":10752,"subtitle":408,"heroImage":10767,"ctaButton":431,"ctaLink":432},[388],{"data":10753,"content":10754,"nodeType":363},{},[10755,10761],{"data":10756,"content":10757,"nodeType":401},{},[10758],{"data":10759,"marks":10760,"value":400,"nodeType":85},{},[],{"data":10762,"content":10763,"nodeType":94},{},[10764],{"data":10765,"marks":10766,"value":362,"nodeType":85},{},[],{"metadata":10768,"sys":10771,"fields":10776},{"tags":10769,"concepts":10770},[],[],{"space":10772,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10774,"publishedVersion":64,"revision":46,"locale":29},{"sys":10773},{"type":12,"linkType":13,"id":14},{"sys":10775},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10777},{"url":423,"details":10778,"fileName":429,"contentType":430},{"size":425,"image":10779},{"width":427,"height":428},{"sys":10781,"fields":10784},{"id":10782,"createdAt":10783},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":10785,"slug":10786,"articleIntro":10787,"category":10788},"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. ",[10789],{"metadata":10790,"sys":10793,"fields":10800},{"tags":10791,"concepts":10792},[],[],{"space":10794,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10796,"publishedVersion":379,"revision":64,"contentType":10798,"locale":29},{"sys":10795},{"type":12,"linkType":13,"id":14},{"sys":10797},{"id":21,"type":12,"linkType":22},{"sys":10799},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10801,"metaTitle":389,"metaDescription":390,"mainTitle":10802,"subtitle":408,"heroImage":10817,"ctaButton":431,"ctaLink":432},[388],{"data":10803,"content":10804,"nodeType":363},{},[10805,10811],{"data":10806,"content":10807,"nodeType":401},{},[10808],{"data":10809,"marks":10810,"value":400,"nodeType":85},{},[],{"data":10812,"content":10813,"nodeType":94},{},[10814],{"data":10815,"marks":10816,"value":362,"nodeType":85},{},[],{"metadata":10818,"sys":10821,"fields":10826},{"tags":10819,"concepts":10820},[],[],{"space":10822,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10824,"publishedVersion":64,"revision":46,"locale":29},{"sys":10823},{"type":12,"linkType":13,"id":14},{"sys":10825},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10827},{"url":423,"details":10828,"fileName":429,"contentType":430},{"size":425,"image":10829},{"width":427,"height":428},{"sys":10831,"fields":10834},{"id":10832,"createdAt":10833},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":10835,"slug":10836,"articleIntro":10835,"category":10837},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[10838],{"metadata":10839,"sys":10842,"fields":10849},{"tags":10840,"concepts":10841},[],[],{"space":10843,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10845,"publishedVersion":379,"revision":64,"contentType":10847,"locale":29},{"sys":10844},{"type":12,"linkType":13,"id":14},{"sys":10846},{"id":21,"type":12,"linkType":22},{"sys":10848},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10850,"metaTitle":389,"metaDescription":390,"mainTitle":10851,"subtitle":408,"heroImage":10866,"ctaButton":431,"ctaLink":432},[388],{"data":10852,"content":10853,"nodeType":363},{},[10854,10860],{"data":10855,"content":10856,"nodeType":401},{},[10857],{"data":10858,"marks":10859,"value":400,"nodeType":85},{},[],{"data":10861,"content":10862,"nodeType":94},{},[10863],{"data":10864,"marks":10865,"value":362,"nodeType":85},{},[],{"metadata":10867,"sys":10870,"fields":10875},{"tags":10868,"concepts":10869},[],[],{"space":10871,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10873,"publishedVersion":64,"revision":46,"locale":29},{"sys":10872},{"type":12,"linkType":13,"id":14},{"sys":10874},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10876},{"url":423,"details":10877,"fileName":429,"contentType":430},{"size":425,"image":10878},{"width":427,"height":428},{"sys":10880,"fields":10883},{"id":10881,"createdAt":10882},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":10884,"slug":10885,"articleIntro":10884,"category":10886},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[10887],{"metadata":10888,"sys":10891,"fields":10898},{"tags":10889,"concepts":10890},[],[],{"space":10892,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10894,"publishedVersion":379,"revision":64,"contentType":10896,"locale":29},{"sys":10893},{"type":12,"linkType":13,"id":14},{"sys":10895},{"id":21,"type":12,"linkType":22},{"sys":10897},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10899,"metaTitle":389,"metaDescription":390,"mainTitle":10900,"subtitle":408,"heroImage":10915,"ctaButton":431,"ctaLink":432},[388],{"data":10901,"content":10902,"nodeType":363},{},[10903,10909],{"data":10904,"content":10905,"nodeType":401},{},[10906],{"data":10907,"marks":10908,"value":400,"nodeType":85},{},[],{"data":10910,"content":10911,"nodeType":94},{},[10912],{"data":10913,"marks":10914,"value":362,"nodeType":85},{},[],{"metadata":10916,"sys":10919,"fields":10924},{"tags":10917,"concepts":10918},[],[],{"space":10920,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10922,"publishedVersion":64,"revision":46,"locale":29},{"sys":10921},{"type":12,"linkType":13,"id":14},{"sys":10923},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10925},{"url":423,"details":10926,"fileName":429,"contentType":430},{"size":425,"image":10927},{"width":427,"height":428},{"sys":10929,"fields":10932},{"id":10930,"createdAt":10931},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":10933,"slug":10934,"articleIntro":10933,"category":10935},"78174 - Créances","compte-78174-creances",[10936],{"metadata":10937,"sys":10940,"fields":10947},{"tags":10938,"concepts":10939},[],[],{"space":10941,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10943,"publishedVersion":379,"revision":64,"contentType":10945,"locale":29},{"sys":10942},{"type":12,"linkType":13,"id":14},{"sys":10944},{"id":21,"type":12,"linkType":22},{"sys":10946},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10948,"metaTitle":389,"metaDescription":390,"mainTitle":10949,"subtitle":408,"heroImage":10964,"ctaButton":431,"ctaLink":432},[388],{"data":10950,"content":10951,"nodeType":363},{},[10952,10958],{"data":10953,"content":10954,"nodeType":401},{},[10955],{"data":10956,"marks":10957,"value":400,"nodeType":85},{},[],{"data":10959,"content":10960,"nodeType":94},{},[10961],{"data":10962,"marks":10963,"value":362,"nodeType":85},{},[],{"metadata":10965,"sys":10968,"fields":10973},{"tags":10966,"concepts":10967},[],[],{"space":10969,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":10971,"publishedVersion":64,"revision":46,"locale":29},{"sys":10970},{"type":12,"linkType":13,"id":14},{"sys":10972},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":10974},{"url":423,"details":10975,"fileName":429,"contentType":430},{"size":425,"image":10976},{"width":427,"height":428},{"sys":10978,"fields":10981},{"id":10979,"createdAt":10980},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":10982,"slug":10983,"articleIntro":10982,"category":10984},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[10985],{"metadata":10986,"sys":10989,"fields":10996},{"tags":10987,"concepts":10988},[],[],{"space":10990,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":10992,"publishedVersion":379,"revision":64,"contentType":10994,"locale":29},{"sys":10991},{"type":12,"linkType":13,"id":14},{"sys":10993},{"id":21,"type":12,"linkType":22},{"sys":10995},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":10997,"metaTitle":389,"metaDescription":390,"mainTitle":10998,"subtitle":408,"heroImage":11013,"ctaButton":431,"ctaLink":432},[388],{"data":10999,"content":11000,"nodeType":363},{},[11001,11007],{"data":11002,"content":11003,"nodeType":401},{},[11004],{"data":11005,"marks":11006,"value":400,"nodeType":85},{},[],{"data":11008,"content":11009,"nodeType":94},{},[11010],{"data":11011,"marks":11012,"value":362,"nodeType":85},{},[],{"metadata":11014,"sys":11017,"fields":11022},{"tags":11015,"concepts":11016},[],[],{"space":11018,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11020,"publishedVersion":64,"revision":46,"locale":29},{"sys":11019},{"type":12,"linkType":13,"id":14},{"sys":11021},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11023},{"url":423,"details":11024,"fileName":429,"contentType":430},{"size":425,"image":11025},{"width":427,"height":428},{"sys":11027,"fields":11030},{"id":11028,"createdAt":11029},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":11031,"slug":11032,"articleIntro":11031,"category":11033},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[11034],{"metadata":11035,"sys":11038,"fields":11045},{"tags":11036,"concepts":11037},[],[],{"space":11039,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11041,"publishedVersion":379,"revision":64,"contentType":11043,"locale":29},{"sys":11040},{"type":12,"linkType":13,"id":14},{"sys":11042},{"id":21,"type":12,"linkType":22},{"sys":11044},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11046,"metaTitle":389,"metaDescription":390,"mainTitle":11047,"subtitle":408,"heroImage":11062,"ctaButton":431,"ctaLink":432},[388],{"data":11048,"content":11049,"nodeType":363},{},[11050,11056],{"data":11051,"content":11052,"nodeType":401},{},[11053],{"data":11054,"marks":11055,"value":400,"nodeType":85},{},[],{"data":11057,"content":11058,"nodeType":94},{},[11059],{"data":11060,"marks":11061,"value":362,"nodeType":85},{},[],{"metadata":11063,"sys":11066,"fields":11071},{"tags":11064,"concepts":11065},[],[],{"space":11067,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11069,"publishedVersion":64,"revision":46,"locale":29},{"sys":11068},{"type":12,"linkType":13,"id":14},{"sys":11070},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11072},{"url":423,"details":11073,"fileName":429,"contentType":430},{"size":425,"image":11074},{"width":427,"height":428},{"sys":11076,"fields":11078},{"id":11077,"createdAt":6614},"55iVQXY18hY6u2UZk6N5JX",{"title":11079,"slug":11080,"articleIntro":-1,"category":11081},"Compte 704 - Travaux","compte-704---travaux",[11082],{"metadata":11083,"sys":11086,"fields":11093},{"tags":11084,"concepts":11085},[],[],{"space":11087,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11089,"publishedVersion":379,"revision":64,"contentType":11091,"locale":29},{"sys":11088},{"type":12,"linkType":13,"id":14},{"sys":11090},{"id":21,"type":12,"linkType":22},{"sys":11092},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11094,"metaTitle":389,"metaDescription":390,"mainTitle":11095,"subtitle":408,"heroImage":11110,"ctaButton":431,"ctaLink":432},[388],{"data":11096,"content":11097,"nodeType":363},{},[11098,11104],{"data":11099,"content":11100,"nodeType":401},{},[11101],{"data":11102,"marks":11103,"value":400,"nodeType":85},{},[],{"data":11105,"content":11106,"nodeType":94},{},[11107],{"data":11108,"marks":11109,"value":362,"nodeType":85},{},[],{"metadata":11111,"sys":11114,"fields":11119},{"tags":11112,"concepts":11113},[],[],{"space":11115,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11117,"publishedVersion":64,"revision":46,"locale":29},{"sys":11116},{"type":12,"linkType":13,"id":14},{"sys":11118},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11120},{"url":423,"details":11121,"fileName":429,"contentType":430},{"size":425,"image":11122},{"width":427,"height":428},{"sys":11124,"fields":11127},{"id":11125,"createdAt":11126},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":11128,"slug":11129,"articleIntro":11128,"category":11130},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[11131],{"metadata":11132,"sys":11135,"fields":11142},{"tags":11133,"concepts":11134},[],[],{"space":11136,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11138,"publishedVersion":379,"revision":64,"contentType":11140,"locale":29},{"sys":11137},{"type":12,"linkType":13,"id":14},{"sys":11139},{"id":21,"type":12,"linkType":22},{"sys":11141},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11143,"metaTitle":389,"metaDescription":390,"mainTitle":11144,"subtitle":408,"heroImage":11159,"ctaButton":431,"ctaLink":432},[388],{"data":11145,"content":11146,"nodeType":363},{},[11147,11153],{"data":11148,"content":11149,"nodeType":401},{},[11150],{"data":11151,"marks":11152,"value":400,"nodeType":85},{},[],{"data":11154,"content":11155,"nodeType":94},{},[11156],{"data":11157,"marks":11158,"value":362,"nodeType":85},{},[],{"metadata":11160,"sys":11163,"fields":11168},{"tags":11161,"concepts":11162},[],[],{"space":11164,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11166,"publishedVersion":64,"revision":46,"locale":29},{"sys":11165},{"type":12,"linkType":13,"id":14},{"sys":11167},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11169},{"url":423,"details":11170,"fileName":429,"contentType":430},{"size":425,"image":11171},{"width":427,"height":428},{"sys":11173,"fields":11176},{"id":11174,"createdAt":11175},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":11177,"slug":11178,"articleIntro":11177,"category":11179},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[11180],{"metadata":11181,"sys":11184,"fields":11191},{"tags":11182,"concepts":11183},[],[],{"space":11185,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11187,"publishedVersion":379,"revision":64,"contentType":11189,"locale":29},{"sys":11186},{"type":12,"linkType":13,"id":14},{"sys":11188},{"id":21,"type":12,"linkType":22},{"sys":11190},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11192,"metaTitle":389,"metaDescription":390,"mainTitle":11193,"subtitle":408,"heroImage":11208,"ctaButton":431,"ctaLink":432},[388],{"data":11194,"content":11195,"nodeType":363},{},[11196,11202],{"data":11197,"content":11198,"nodeType":401},{},[11199],{"data":11200,"marks":11201,"value":400,"nodeType":85},{},[],{"data":11203,"content":11204,"nodeType":94},{},[11205],{"data":11206,"marks":11207,"value":362,"nodeType":85},{},[],{"metadata":11209,"sys":11212,"fields":11217},{"tags":11210,"concepts":11211},[],[],{"space":11213,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11215,"publishedVersion":64,"revision":46,"locale":29},{"sys":11214},{"type":12,"linkType":13,"id":14},{"sys":11216},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11218},{"url":423,"details":11219,"fileName":429,"contentType":430},{"size":425,"image":11220},{"width":427,"height":428},{"sys":11222,"fields":11225},{"id":11223,"createdAt":11224},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":11226,"slug":11227,"articleIntro":-1,"category":11228},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[11229],{"metadata":11230,"sys":11233,"fields":11240},{"tags":11231,"concepts":11232},[],[],{"space":11234,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11236,"publishedVersion":379,"revision":64,"contentType":11238,"locale":29},{"sys":11235},{"type":12,"linkType":13,"id":14},{"sys":11237},{"id":21,"type":12,"linkType":22},{"sys":11239},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11241,"metaTitle":389,"metaDescription":390,"mainTitle":11242,"subtitle":408,"heroImage":11257,"ctaButton":431,"ctaLink":432},[388],{"data":11243,"content":11244,"nodeType":363},{},[11245,11251],{"data":11246,"content":11247,"nodeType":401},{},[11248],{"data":11249,"marks":11250,"value":400,"nodeType":85},{},[],{"data":11252,"content":11253,"nodeType":94},{},[11254],{"data":11255,"marks":11256,"value":362,"nodeType":85},{},[],{"metadata":11258,"sys":11261,"fields":11266},{"tags":11259,"concepts":11260},[],[],{"space":11262,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11264,"publishedVersion":64,"revision":46,"locale":29},{"sys":11263},{"type":12,"linkType":13,"id":14},{"sys":11265},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11267},{"url":423,"details":11268,"fileName":429,"contentType":430},{"size":425,"image":11269},{"width":427,"height":428},{"sys":11271,"fields":11274},{"id":11272,"createdAt":11273},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":11275,"slug":11276,"articleIntro":11275,"category":11277},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[11278],{"metadata":11279,"sys":11282,"fields":11289},{"tags":11280,"concepts":11281},[],[],{"space":11283,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11285,"publishedVersion":379,"revision":64,"contentType":11287,"locale":29},{"sys":11284},{"type":12,"linkType":13,"id":14},{"sys":11286},{"id":21,"type":12,"linkType":22},{"sys":11288},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11290,"metaTitle":389,"metaDescription":390,"mainTitle":11291,"subtitle":408,"heroImage":11306,"ctaButton":431,"ctaLink":432},[388],{"data":11292,"content":11293,"nodeType":363},{},[11294,11300],{"data":11295,"content":11296,"nodeType":401},{},[11297],{"data":11298,"marks":11299,"value":400,"nodeType":85},{},[],{"data":11301,"content":11302,"nodeType":94},{},[11303],{"data":11304,"marks":11305,"value":362,"nodeType":85},{},[],{"metadata":11307,"sys":11310,"fields":11315},{"tags":11308,"concepts":11309},[],[],{"space":11311,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11313,"publishedVersion":64,"revision":46,"locale":29},{"sys":11312},{"type":12,"linkType":13,"id":14},{"sys":11314},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11316},{"url":423,"details":11317,"fileName":429,"contentType":430},{"size":425,"image":11318},{"width":427,"height":428},{"sys":11320,"fields":11323},{"id":11321,"createdAt":11322},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":11324,"slug":11325,"articleIntro":11324,"category":11326},"Compte 106 - Réserves","compte-106-reserves",[11327],{"metadata":11328,"sys":11331,"fields":11338},{"tags":11329,"concepts":11330},[],[],{"space":11332,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11334,"publishedVersion":379,"revision":64,"contentType":11336,"locale":29},{"sys":11333},{"type":12,"linkType":13,"id":14},{"sys":11335},{"id":21,"type":12,"linkType":22},{"sys":11337},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11339,"metaTitle":389,"metaDescription":390,"mainTitle":11340,"subtitle":408,"heroImage":11355,"ctaButton":431,"ctaLink":432},[388],{"data":11341,"content":11342,"nodeType":363},{},[11343,11349],{"data":11344,"content":11345,"nodeType":401},{},[11346],{"data":11347,"marks":11348,"value":400,"nodeType":85},{},[],{"data":11350,"content":11351,"nodeType":94},{},[11352],{"data":11353,"marks":11354,"value":362,"nodeType":85},{},[],{"metadata":11356,"sys":11359,"fields":11364},{"tags":11357,"concepts":11358},[],[],{"space":11360,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11362,"publishedVersion":64,"revision":46,"locale":29},{"sys":11361},{"type":12,"linkType":13,"id":14},{"sys":11363},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11365},{"url":423,"details":11366,"fileName":429,"contentType":430},{"size":425,"image":11367},{"width":427,"height":428},{"sys":11369,"fields":11372},{"id":11370,"createdAt":11371},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":11373,"slug":11374,"articleIntro":11373,"category":11375},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[11376],{"metadata":11377,"sys":11380,"fields":11387},{"tags":11378,"concepts":11379},[],[],{"space":11381,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11383,"publishedVersion":379,"revision":64,"contentType":11385,"locale":29},{"sys":11382},{"type":12,"linkType":13,"id":14},{"sys":11384},{"id":21,"type":12,"linkType":22},{"sys":11386},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11388,"metaTitle":389,"metaDescription":390,"mainTitle":11389,"subtitle":408,"heroImage":11404,"ctaButton":431,"ctaLink":432},[388],{"data":11390,"content":11391,"nodeType":363},{},[11392,11398],{"data":11393,"content":11394,"nodeType":401},{},[11395],{"data":11396,"marks":11397,"value":400,"nodeType":85},{},[],{"data":11399,"content":11400,"nodeType":94},{},[11401],{"data":11402,"marks":11403,"value":362,"nodeType":85},{},[],{"metadata":11405,"sys":11408,"fields":11413},{"tags":11406,"concepts":11407},[],[],{"space":11409,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11411,"publishedVersion":64,"revision":46,"locale":29},{"sys":11410},{"type":12,"linkType":13,"id":14},{"sys":11412},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11414},{"url":423,"details":11415,"fileName":429,"contentType":430},{"size":425,"image":11416},{"width":427,"height":428},{"sys":11418,"fields":11421},{"id":11419,"createdAt":11420},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":11422,"slug":11423,"articleIntro":11422,"category":11424},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[11425],{"metadata":11426,"sys":11429,"fields":11436},{"tags":11427,"concepts":11428},[],[],{"space":11430,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11432,"publishedVersion":379,"revision":64,"contentType":11434,"locale":29},{"sys":11431},{"type":12,"linkType":13,"id":14},{"sys":11433},{"id":21,"type":12,"linkType":22},{"sys":11435},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11437,"metaTitle":389,"metaDescription":390,"mainTitle":11438,"subtitle":408,"heroImage":11453,"ctaButton":431,"ctaLink":432},[388],{"data":11439,"content":11440,"nodeType":363},{},[11441,11447],{"data":11442,"content":11443,"nodeType":401},{},[11444],{"data":11445,"marks":11446,"value":400,"nodeType":85},{},[],{"data":11448,"content":11449,"nodeType":94},{},[11450],{"data":11451,"marks":11452,"value":362,"nodeType":85},{},[],{"metadata":11454,"sys":11457,"fields":11462},{"tags":11455,"concepts":11456},[],[],{"space":11458,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11460,"publishedVersion":64,"revision":46,"locale":29},{"sys":11459},{"type":12,"linkType":13,"id":14},{"sys":11461},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11463},{"url":423,"details":11464,"fileName":429,"contentType":430},{"size":425,"image":11465},{"width":427,"height":428},{"sys":11467,"fields":11470},{"id":11468,"createdAt":11469},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":11471,"slug":11472,"articleIntro":11471,"category":11473},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[11474],{"metadata":11475,"sys":11478,"fields":11485},{"tags":11476,"concepts":11477},[],[],{"space":11479,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11481,"publishedVersion":379,"revision":64,"contentType":11483,"locale":29},{"sys":11480},{"type":12,"linkType":13,"id":14},{"sys":11482},{"id":21,"type":12,"linkType":22},{"sys":11484},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11486,"metaTitle":389,"metaDescription":390,"mainTitle":11487,"subtitle":408,"heroImage":11502,"ctaButton":431,"ctaLink":432},[388],{"data":11488,"content":11489,"nodeType":363},{},[11490,11496],{"data":11491,"content":11492,"nodeType":401},{},[11493],{"data":11494,"marks":11495,"value":400,"nodeType":85},{},[],{"data":11497,"content":11498,"nodeType":94},{},[11499],{"data":11500,"marks":11501,"value":362,"nodeType":85},{},[],{"metadata":11503,"sys":11506,"fields":11511},{"tags":11504,"concepts":11505},[],[],{"space":11507,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11509,"publishedVersion":64,"revision":46,"locale":29},{"sys":11508},{"type":12,"linkType":13,"id":14},{"sys":11510},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11512},{"url":423,"details":11513,"fileName":429,"contentType":430},{"size":425,"image":11514},{"width":427,"height":428},{"sys":11516,"fields":11519},{"id":11517,"createdAt":11518},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":11520,"slug":11521,"articleIntro":11520,"category":11522},"Compte 101 - Capital","compte-101-capital",[11523],{"metadata":11524,"sys":11527,"fields":11534},{"tags":11525,"concepts":11526},[],[],{"space":11528,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11530,"publishedVersion":379,"revision":64,"contentType":11532,"locale":29},{"sys":11529},{"type":12,"linkType":13,"id":14},{"sys":11531},{"id":21,"type":12,"linkType":22},{"sys":11533},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11535,"metaTitle":389,"metaDescription":390,"mainTitle":11536,"subtitle":408,"heroImage":11551,"ctaButton":431,"ctaLink":432},[388],{"data":11537,"content":11538,"nodeType":363},{},[11539,11545],{"data":11540,"content":11541,"nodeType":401},{},[11542],{"data":11543,"marks":11544,"value":400,"nodeType":85},{},[],{"data":11546,"content":11547,"nodeType":94},{},[11548],{"data":11549,"marks":11550,"value":362,"nodeType":85},{},[],{"metadata":11552,"sys":11555,"fields":11560},{"tags":11553,"concepts":11554},[],[],{"space":11556,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11558,"publishedVersion":64,"revision":46,"locale":29},{"sys":11557},{"type":12,"linkType":13,"id":14},{"sys":11559},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11561},{"url":423,"details":11562,"fileName":429,"contentType":430},{"size":425,"image":11563},{"width":427,"height":428},{"sys":11565,"fields":11568},{"id":11566,"createdAt":11567},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":11569,"slug":11570,"articleIntro":11569,"category":11571},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[11572],{"metadata":11573,"sys":11576,"fields":11583},{"tags":11574,"concepts":11575},[],[],{"space":11577,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11579,"publishedVersion":379,"revision":64,"contentType":11581,"locale":29},{"sys":11578},{"type":12,"linkType":13,"id":14},{"sys":11580},{"id":21,"type":12,"linkType":22},{"sys":11582},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11584,"metaTitle":389,"metaDescription":390,"mainTitle":11585,"subtitle":408,"heroImage":11600,"ctaButton":431,"ctaLink":432},[388],{"data":11586,"content":11587,"nodeType":363},{},[11588,11594],{"data":11589,"content":11590,"nodeType":401},{},[11591],{"data":11592,"marks":11593,"value":400,"nodeType":85},{},[],{"data":11595,"content":11596,"nodeType":94},{},[11597],{"data":11598,"marks":11599,"value":362,"nodeType":85},{},[],{"metadata":11601,"sys":11604,"fields":11609},{"tags":11602,"concepts":11603},[],[],{"space":11605,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11607,"publishedVersion":64,"revision":46,"locale":29},{"sys":11606},{"type":12,"linkType":13,"id":14},{"sys":11608},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11610},{"url":423,"details":11611,"fileName":429,"contentType":430},{"size":425,"image":11612},{"width":427,"height":428},{"sys":11614,"fields":11617},{"id":11615,"createdAt":11616},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":11618,"slug":11619,"articleIntro":11618,"category":11620},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[11621],{"metadata":11622,"sys":11625,"fields":11632},{"tags":11623,"concepts":11624},[],[],{"space":11626,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11628,"publishedVersion":379,"revision":64,"contentType":11630,"locale":29},{"sys":11627},{"type":12,"linkType":13,"id":14},{"sys":11629},{"id":21,"type":12,"linkType":22},{"sys":11631},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11633,"metaTitle":389,"metaDescription":390,"mainTitle":11634,"subtitle":408,"heroImage":11649,"ctaButton":431,"ctaLink":432},[388],{"data":11635,"content":11636,"nodeType":363},{},[11637,11643],{"data":11638,"content":11639,"nodeType":401},{},[11640],{"data":11641,"marks":11642,"value":400,"nodeType":85},{},[],{"data":11644,"content":11645,"nodeType":94},{},[11646],{"data":11647,"marks":11648,"value":362,"nodeType":85},{},[],{"metadata":11650,"sys":11653,"fields":11658},{"tags":11651,"concepts":11652},[],[],{"space":11654,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11656,"publishedVersion":64,"revision":46,"locale":29},{"sys":11655},{"type":12,"linkType":13,"id":14},{"sys":11657},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11659},{"url":423,"details":11660,"fileName":429,"contentType":430},{"size":425,"image":11661},{"width":427,"height":428},{"sys":11663,"fields":11666},{"id":11664,"createdAt":11665},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":11667,"slug":11668,"articleIntro":11667,"category":11669},"473 - Comptes d'attente","compte-473-comptes-d-attente",[11670],{"metadata":11671,"sys":11674,"fields":11681},{"tags":11672,"concepts":11673},[],[],{"space":11675,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11677,"publishedVersion":379,"revision":64,"contentType":11679,"locale":29},{"sys":11676},{"type":12,"linkType":13,"id":14},{"sys":11678},{"id":21,"type":12,"linkType":22},{"sys":11680},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11682,"metaTitle":389,"metaDescription":390,"mainTitle":11683,"subtitle":408,"heroImage":11698,"ctaButton":431,"ctaLink":432},[388],{"data":11684,"content":11685,"nodeType":363},{},[11686,11692],{"data":11687,"content":11688,"nodeType":401},{},[11689],{"data":11690,"marks":11691,"value":400,"nodeType":85},{},[],{"data":11693,"content":11694,"nodeType":94},{},[11695],{"data":11696,"marks":11697,"value":362,"nodeType":85},{},[],{"metadata":11699,"sys":11702,"fields":11707},{"tags":11700,"concepts":11701},[],[],{"space":11703,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11705,"publishedVersion":64,"revision":46,"locale":29},{"sys":11704},{"type":12,"linkType":13,"id":14},{"sys":11706},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11708},{"url":423,"details":11709,"fileName":429,"contentType":430},{"size":425,"image":11710},{"width":427,"height":428},{"sys":11712,"fields":11715},{"id":11713,"createdAt":11714},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":11716,"slug":11717,"articleIntro":11718,"category":11719},"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.",[11720],{"metadata":11721,"sys":11724,"fields":11731},{"tags":11722,"concepts":11723},[],[],{"space":11725,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11727,"publishedVersion":379,"revision":64,"contentType":11729,"locale":29},{"sys":11726},{"type":12,"linkType":13,"id":14},{"sys":11728},{"id":21,"type":12,"linkType":22},{"sys":11730},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11732,"metaTitle":389,"metaDescription":390,"mainTitle":11733,"subtitle":408,"heroImage":11748,"ctaButton":431,"ctaLink":432},[388],{"data":11734,"content":11735,"nodeType":363},{},[11736,11742],{"data":11737,"content":11738,"nodeType":401},{},[11739],{"data":11740,"marks":11741,"value":400,"nodeType":85},{},[],{"data":11743,"content":11744,"nodeType":94},{},[11745],{"data":11746,"marks":11747,"value":362,"nodeType":85},{},[],{"metadata":11749,"sys":11752,"fields":11757},{"tags":11750,"concepts":11751},[],[],{"space":11753,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11755,"publishedVersion":64,"revision":46,"locale":29},{"sys":11754},{"type":12,"linkType":13,"id":14},{"sys":11756},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11758},{"url":423,"details":11759,"fileName":429,"contentType":430},{"size":425,"image":11760},{"width":427,"height":428},{"sys":11762,"fields":11765},{"id":11763,"createdAt":11764},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":11766,"slug":11767,"articleIntro":11766,"category":11768},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[11769],{"metadata":11770,"sys":11773,"fields":11780},{"tags":11771,"concepts":11772},[],[],{"space":11774,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11776,"publishedVersion":379,"revision":64,"contentType":11778,"locale":29},{"sys":11775},{"type":12,"linkType":13,"id":14},{"sys":11777},{"id":21,"type":12,"linkType":22},{"sys":11779},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11781,"metaTitle":389,"metaDescription":390,"mainTitle":11782,"subtitle":408,"heroImage":11797,"ctaButton":431,"ctaLink":432},[388],{"data":11783,"content":11784,"nodeType":363},{},[11785,11791],{"data":11786,"content":11787,"nodeType":401},{},[11788],{"data":11789,"marks":11790,"value":400,"nodeType":85},{},[],{"data":11792,"content":11793,"nodeType":94},{},[11794],{"data":11795,"marks":11796,"value":362,"nodeType":85},{},[],{"metadata":11798,"sys":11801,"fields":11806},{"tags":11799,"concepts":11800},[],[],{"space":11802,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11804,"publishedVersion":64,"revision":46,"locale":29},{"sys":11803},{"type":12,"linkType":13,"id":14},{"sys":11805},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11807},{"url":423,"details":11808,"fileName":429,"contentType":430},{"size":425,"image":11809},{"width":427,"height":428},{"sys":11811,"fields":11814},{"id":11812,"createdAt":11813},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":11815,"slug":11816,"articleIntro":11815,"category":11817},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[11818],{"metadata":11819,"sys":11822,"fields":11829},{"tags":11820,"concepts":11821},[],[],{"space":11823,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11825,"publishedVersion":379,"revision":64,"contentType":11827,"locale":29},{"sys":11824},{"type":12,"linkType":13,"id":14},{"sys":11826},{"id":21,"type":12,"linkType":22},{"sys":11828},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11830,"metaTitle":389,"metaDescription":390,"mainTitle":11831,"subtitle":408,"heroImage":11846,"ctaButton":431,"ctaLink":432},[388],{"data":11832,"content":11833,"nodeType":363},{},[11834,11840],{"data":11835,"content":11836,"nodeType":401},{},[11837],{"data":11838,"marks":11839,"value":400,"nodeType":85},{},[],{"data":11841,"content":11842,"nodeType":94},{},[11843],{"data":11844,"marks":11845,"value":362,"nodeType":85},{},[],{"metadata":11847,"sys":11850,"fields":11855},{"tags":11848,"concepts":11849},[],[],{"space":11851,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11853,"publishedVersion":64,"revision":46,"locale":29},{"sys":11852},{"type":12,"linkType":13,"id":14},{"sys":11854},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11856},{"url":423,"details":11857,"fileName":429,"contentType":430},{"size":425,"image":11858},{"width":427,"height":428},{"sys":11860,"fields":11863},{"id":11861,"createdAt":11862},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":11864,"slug":11865,"articleIntro":11864,"category":11866},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[11867],{"metadata":11868,"sys":11871,"fields":11878},{"tags":11869,"concepts":11870},[],[],{"space":11872,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11874,"publishedVersion":379,"revision":64,"contentType":11876,"locale":29},{"sys":11873},{"type":12,"linkType":13,"id":14},{"sys":11875},{"id":21,"type":12,"linkType":22},{"sys":11877},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11879,"metaTitle":389,"metaDescription":390,"mainTitle":11880,"subtitle":408,"heroImage":11895,"ctaButton":431,"ctaLink":432},[388],{"data":11881,"content":11882,"nodeType":363},{},[11883,11889],{"data":11884,"content":11885,"nodeType":401},{},[11886],{"data":11887,"marks":11888,"value":400,"nodeType":85},{},[],{"data":11890,"content":11891,"nodeType":94},{},[11892],{"data":11893,"marks":11894,"value":362,"nodeType":85},{},[],{"metadata":11896,"sys":11899,"fields":11904},{"tags":11897,"concepts":11898},[],[],{"space":11900,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11902,"publishedVersion":64,"revision":46,"locale":29},{"sys":11901},{"type":12,"linkType":13,"id":14},{"sys":11903},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11905},{"url":423,"details":11906,"fileName":429,"contentType":430},{"size":425,"image":11907},{"width":427,"height":428},{"sys":11909,"fields":11912},{"id":11910,"createdAt":11911},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":11913,"slug":11914,"articleIntro":11913,"category":11915},"Classe 15 - Provisions","classe-15-provisions",[11916],{"metadata":11917,"sys":11920,"fields":11927},{"tags":11918,"concepts":11919},[],[],{"space":11921,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11923,"publishedVersion":379,"revision":64,"contentType":11925,"locale":29},{"sys":11922},{"type":12,"linkType":13,"id":14},{"sys":11924},{"id":21,"type":12,"linkType":22},{"sys":11926},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11928,"metaTitle":389,"metaDescription":390,"mainTitle":11929,"subtitle":408,"heroImage":11944,"ctaButton":431,"ctaLink":432},[388],{"data":11930,"content":11931,"nodeType":363},{},[11932,11938],{"data":11933,"content":11934,"nodeType":401},{},[11935],{"data":11936,"marks":11937,"value":400,"nodeType":85},{},[],{"data":11939,"content":11940,"nodeType":94},{},[11941],{"data":11942,"marks":11943,"value":362,"nodeType":85},{},[],{"metadata":11945,"sys":11948,"fields":11953},{"tags":11946,"concepts":11947},[],[],{"space":11949,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":11951,"publishedVersion":64,"revision":46,"locale":29},{"sys":11950},{"type":12,"linkType":13,"id":14},{"sys":11952},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":11954},{"url":423,"details":11955,"fileName":429,"contentType":430},{"size":425,"image":11956},{"width":427,"height":428},{"sys":11958,"fields":11961},{"id":11959,"createdAt":11960},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":11962,"slug":11963,"articleIntro":11962,"category":11964},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[11965],{"metadata":11966,"sys":11969,"fields":11976},{"tags":11967,"concepts":11968},[],[],{"space":11970,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":11972,"publishedVersion":379,"revision":64,"contentType":11974,"locale":29},{"sys":11971},{"type":12,"linkType":13,"id":14},{"sys":11973},{"id":21,"type":12,"linkType":22},{"sys":11975},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":11977,"metaTitle":389,"metaDescription":390,"mainTitle":11978,"subtitle":408,"heroImage":11993,"ctaButton":431,"ctaLink":432},[388],{"data":11979,"content":11980,"nodeType":363},{},[11981,11987],{"data":11982,"content":11983,"nodeType":401},{},[11984],{"data":11985,"marks":11986,"value":400,"nodeType":85},{},[],{"data":11988,"content":11989,"nodeType":94},{},[11990],{"data":11991,"marks":11992,"value":362,"nodeType":85},{},[],{"metadata":11994,"sys":11997,"fields":12002},{"tags":11995,"concepts":11996},[],[],{"space":11998,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12000,"publishedVersion":64,"revision":46,"locale":29},{"sys":11999},{"type":12,"linkType":13,"id":14},{"sys":12001},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12003},{"url":423,"details":12004,"fileName":429,"contentType":430},{"size":425,"image":12005},{"width":427,"height":428},{"sys":12007,"fields":12010},{"id":12008,"createdAt":12009},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":12011,"slug":12012,"articleIntro":12011,"category":12013},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[12014],{"metadata":12015,"sys":12018,"fields":12025},{"tags":12016,"concepts":12017},[],[],{"space":12019,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12021,"publishedVersion":379,"revision":64,"contentType":12023,"locale":29},{"sys":12020},{"type":12,"linkType":13,"id":14},{"sys":12022},{"id":21,"type":12,"linkType":22},{"sys":12024},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12026,"metaTitle":389,"metaDescription":390,"mainTitle":12027,"subtitle":408,"heroImage":12042,"ctaButton":431,"ctaLink":432},[388],{"data":12028,"content":12029,"nodeType":363},{},[12030,12036],{"data":12031,"content":12032,"nodeType":401},{},[12033],{"data":12034,"marks":12035,"value":400,"nodeType":85},{},[],{"data":12037,"content":12038,"nodeType":94},{},[12039],{"data":12040,"marks":12041,"value":362,"nodeType":85},{},[],{"metadata":12043,"sys":12046,"fields":12051},{"tags":12044,"concepts":12045},[],[],{"space":12047,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12049,"publishedVersion":64,"revision":46,"locale":29},{"sys":12048},{"type":12,"linkType":13,"id":14},{"sys":12050},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12052},{"url":423,"details":12053,"fileName":429,"contentType":430},{"size":425,"image":12054},{"width":427,"height":428},{"sys":12056,"fields":12059},{"id":12057,"createdAt":12058},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":12060,"slug":12061,"articleIntro":12060,"category":12062},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[12063],{"metadata":12064,"sys":12067,"fields":12074},{"tags":12065,"concepts":12066},[],[],{"space":12068,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12070,"publishedVersion":379,"revision":64,"contentType":12072,"locale":29},{"sys":12069},{"type":12,"linkType":13,"id":14},{"sys":12071},{"id":21,"type":12,"linkType":22},{"sys":12073},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12075,"metaTitle":389,"metaDescription":390,"mainTitle":12076,"subtitle":408,"heroImage":12091,"ctaButton":431,"ctaLink":432},[388],{"data":12077,"content":12078,"nodeType":363},{},[12079,12085],{"data":12080,"content":12081,"nodeType":401},{},[12082],{"data":12083,"marks":12084,"value":400,"nodeType":85},{},[],{"data":12086,"content":12087,"nodeType":94},{},[12088],{"data":12089,"marks":12090,"value":362,"nodeType":85},{},[],{"metadata":12092,"sys":12095,"fields":12100},{"tags":12093,"concepts":12094},[],[],{"space":12096,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12098,"publishedVersion":64,"revision":46,"locale":29},{"sys":12097},{"type":12,"linkType":13,"id":14},{"sys":12099},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12101},{"url":423,"details":12102,"fileName":429,"contentType":430},{"size":425,"image":12103},{"width":427,"height":428},{"sys":12105,"fields":12108},{"id":12106,"createdAt":12107},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":12109,"slug":12110,"articleIntro":12109,"category":12111},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[12112],{"metadata":12113,"sys":12116,"fields":12123},{"tags":12114,"concepts":12115},[],[],{"space":12117,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12119,"publishedVersion":379,"revision":64,"contentType":12121,"locale":29},{"sys":12118},{"type":12,"linkType":13,"id":14},{"sys":12120},{"id":21,"type":12,"linkType":22},{"sys":12122},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12124,"metaTitle":389,"metaDescription":390,"mainTitle":12125,"subtitle":408,"heroImage":12140,"ctaButton":431,"ctaLink":432},[388],{"data":12126,"content":12127,"nodeType":363},{},[12128,12134],{"data":12129,"content":12130,"nodeType":401},{},[12131],{"data":12132,"marks":12133,"value":400,"nodeType":85},{},[],{"data":12135,"content":12136,"nodeType":94},{},[12137],{"data":12138,"marks":12139,"value":362,"nodeType":85},{},[],{"metadata":12141,"sys":12144,"fields":12149},{"tags":12142,"concepts":12143},[],[],{"space":12145,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12147,"publishedVersion":64,"revision":46,"locale":29},{"sys":12146},{"type":12,"linkType":13,"id":14},{"sys":12148},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12150},{"url":423,"details":12151,"fileName":429,"contentType":430},{"size":425,"image":12152},{"width":427,"height":428},{"sys":12154,"fields":12157},{"id":12155,"createdAt":12156},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":12158,"slug":12159,"articleIntro":12158,"category":12160},"274 - Prêts","compte-274-prets",[12161],{"metadata":12162,"sys":12165,"fields":12172},{"tags":12163,"concepts":12164},[],[],{"space":12166,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12168,"publishedVersion":379,"revision":64,"contentType":12170,"locale":29},{"sys":12167},{"type":12,"linkType":13,"id":14},{"sys":12169},{"id":21,"type":12,"linkType":22},{"sys":12171},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12173,"metaTitle":389,"metaDescription":390,"mainTitle":12174,"subtitle":408,"heroImage":12189,"ctaButton":431,"ctaLink":432},[388],{"data":12175,"content":12176,"nodeType":363},{},[12177,12183],{"data":12178,"content":12179,"nodeType":401},{},[12180],{"data":12181,"marks":12182,"value":400,"nodeType":85},{},[],{"data":12184,"content":12185,"nodeType":94},{},[12186],{"data":12187,"marks":12188,"value":362,"nodeType":85},{},[],{"metadata":12190,"sys":12193,"fields":12198},{"tags":12191,"concepts":12192},[],[],{"space":12194,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12196,"publishedVersion":64,"revision":46,"locale":29},{"sys":12195},{"type":12,"linkType":13,"id":14},{"sys":12197},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12199},{"url":423,"details":12200,"fileName":429,"contentType":430},{"size":425,"image":12201},{"width":427,"height":428},{"sys":12203,"fields":12206},{"id":12204,"createdAt":12205},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":12207,"slug":12208,"articleIntro":-1,"category":12209},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[12210],{"metadata":12211,"sys":12214,"fields":12221},{"tags":12212,"concepts":12213},[],[],{"space":12215,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12217,"publishedVersion":379,"revision":64,"contentType":12219,"locale":29},{"sys":12216},{"type":12,"linkType":13,"id":14},{"sys":12218},{"id":21,"type":12,"linkType":22},{"sys":12220},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12222,"metaTitle":389,"metaDescription":390,"mainTitle":12223,"subtitle":408,"heroImage":12238,"ctaButton":431,"ctaLink":432},[388],{"data":12224,"content":12225,"nodeType":363},{},[12226,12232],{"data":12227,"content":12228,"nodeType":401},{},[12229],{"data":12230,"marks":12231,"value":400,"nodeType":85},{},[],{"data":12233,"content":12234,"nodeType":94},{},[12235],{"data":12236,"marks":12237,"value":362,"nodeType":85},{},[],{"metadata":12239,"sys":12242,"fields":12247},{"tags":12240,"concepts":12241},[],[],{"space":12243,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12245,"publishedVersion":64,"revision":46,"locale":29},{"sys":12244},{"type":12,"linkType":13,"id":14},{"sys":12246},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12248},{"url":423,"details":12249,"fileName":429,"contentType":430},{"size":425,"image":12250},{"width":427,"height":428},{"sys":12252,"fields":12255},{"id":12253,"createdAt":12254},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":12256,"slug":12257,"articleIntro":12256,"category":12258},"Compte 614 - Charges locatives","compte-614-charges-locatives",[12259],{"metadata":12260,"sys":12263,"fields":12270},{"tags":12261,"concepts":12262},[],[],{"space":12264,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12266,"publishedVersion":379,"revision":64,"contentType":12268,"locale":29},{"sys":12265},{"type":12,"linkType":13,"id":14},{"sys":12267},{"id":21,"type":12,"linkType":22},{"sys":12269},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12271,"metaTitle":389,"metaDescription":390,"mainTitle":12272,"subtitle":408,"heroImage":12287,"ctaButton":431,"ctaLink":432},[388],{"data":12273,"content":12274,"nodeType":363},{},[12275,12281],{"data":12276,"content":12277,"nodeType":401},{},[12278],{"data":12279,"marks":12280,"value":400,"nodeType":85},{},[],{"data":12282,"content":12283,"nodeType":94},{},[12284],{"data":12285,"marks":12286,"value":362,"nodeType":85},{},[],{"metadata":12288,"sys":12291,"fields":12296},{"tags":12289,"concepts":12290},[],[],{"space":12292,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12294,"publishedVersion":64,"revision":46,"locale":29},{"sys":12293},{"type":12,"linkType":13,"id":14},{"sys":12295},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12297},{"url":423,"details":12298,"fileName":429,"contentType":430},{"size":425,"image":12299},{"width":427,"height":428},{"sys":12301,"fields":12304},{"id":12302,"createdAt":12303},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":12305,"slug":12306,"articleIntro":12305,"category":12307},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[12308],{"metadata":12309,"sys":12312,"fields":12319},{"tags":12310,"concepts":12311},[],[],{"space":12313,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12315,"publishedVersion":379,"revision":64,"contentType":12317,"locale":29},{"sys":12314},{"type":12,"linkType":13,"id":14},{"sys":12316},{"id":21,"type":12,"linkType":22},{"sys":12318},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12320,"metaTitle":389,"metaDescription":390,"mainTitle":12321,"subtitle":408,"heroImage":12336,"ctaButton":431,"ctaLink":432},[388],{"data":12322,"content":12323,"nodeType":363},{},[12324,12330],{"data":12325,"content":12326,"nodeType":401},{},[12327],{"data":12328,"marks":12329,"value":400,"nodeType":85},{},[],{"data":12331,"content":12332,"nodeType":94},{},[12333],{"data":12334,"marks":12335,"value":362,"nodeType":85},{},[],{"metadata":12337,"sys":12340,"fields":12345},{"tags":12338,"concepts":12339},[],[],{"space":12341,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12343,"publishedVersion":64,"revision":46,"locale":29},{"sys":12342},{"type":12,"linkType":13,"id":14},{"sys":12344},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12346},{"url":423,"details":12347,"fileName":429,"contentType":430},{"size":425,"image":12348},{"width":427,"height":428},{"sys":12350,"fields":12351},{"id":15,"createdAt":17},{"title":31,"slug":364,"articleIntro":33,"category":12352},[12353],{"metadata":12354,"sys":12357,"fields":12364},{"tags":12355,"concepts":12356},[],[],{"space":12358,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12360,"publishedVersion":379,"revision":64,"contentType":12362,"locale":29},{"sys":12359},{"type":12,"linkType":13,"id":14},{"sys":12361},{"id":21,"type":12,"linkType":22},{"sys":12363},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12365,"metaTitle":389,"metaDescription":390,"mainTitle":12366,"subtitle":408,"heroImage":12381,"ctaButton":431,"ctaLink":432},[388],{"data":12367,"content":12368,"nodeType":363},{},[12369,12375],{"data":12370,"content":12371,"nodeType":401},{},[12372],{"data":12373,"marks":12374,"value":400,"nodeType":85},{},[],{"data":12376,"content":12377,"nodeType":94},{},[12378],{"data":12379,"marks":12380,"value":362,"nodeType":85},{},[],{"metadata":12382,"sys":12385,"fields":12390},{"tags":12383,"concepts":12384},[],[],{"space":12386,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12388,"publishedVersion":64,"revision":46,"locale":29},{"sys":12387},{"type":12,"linkType":13,"id":14},{"sys":12389},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12391},{"url":423,"details":12392,"fileName":429,"contentType":430},{"size":425,"image":12393},{"width":427,"height":428},{"sys":12395,"fields":12398},{"id":12396,"createdAt":12397},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":12399,"slug":12400,"articleIntro":12399,"category":12401},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[12402],{"metadata":12403,"sys":12406,"fields":12413},{"tags":12404,"concepts":12405},[],[],{"space":12407,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12409,"publishedVersion":379,"revision":64,"contentType":12411,"locale":29},{"sys":12408},{"type":12,"linkType":13,"id":14},{"sys":12410},{"id":21,"type":12,"linkType":22},{"sys":12412},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12414,"metaTitle":389,"metaDescription":390,"mainTitle":12415,"subtitle":408,"heroImage":12430,"ctaButton":431,"ctaLink":432},[388],{"data":12416,"content":12417,"nodeType":363},{},[12418,12424],{"data":12419,"content":12420,"nodeType":401},{},[12421],{"data":12422,"marks":12423,"value":400,"nodeType":85},{},[],{"data":12425,"content":12426,"nodeType":94},{},[12427],{"data":12428,"marks":12429,"value":362,"nodeType":85},{},[],{"metadata":12431,"sys":12434,"fields":12439},{"tags":12432,"concepts":12433},[],[],{"space":12435,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12437,"publishedVersion":64,"revision":46,"locale":29},{"sys":12436},{"type":12,"linkType":13,"id":14},{"sys":12438},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12440},{"url":423,"details":12441,"fileName":429,"contentType":430},{"size":425,"image":12442},{"width":427,"height":428},{"sys":12444,"fields":12447},{"id":12445,"createdAt":12446},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":12448,"slug":12449,"articleIntro":12450,"category":12451},"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.",[12452],{"metadata":12453,"sys":12456,"fields":12463},{"tags":12454,"concepts":12455},[],[],{"space":12457,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12459,"publishedVersion":379,"revision":64,"contentType":12461,"locale":29},{"sys":12458},{"type":12,"linkType":13,"id":14},{"sys":12460},{"id":21,"type":12,"linkType":22},{"sys":12462},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12464,"metaTitle":389,"metaDescription":390,"mainTitle":12465,"subtitle":408,"heroImage":12480,"ctaButton":431,"ctaLink":432},[388],{"data":12466,"content":12467,"nodeType":363},{},[12468,12474],{"data":12469,"content":12470,"nodeType":401},{},[12471],{"data":12472,"marks":12473,"value":400,"nodeType":85},{},[],{"data":12475,"content":12476,"nodeType":94},{},[12477],{"data":12478,"marks":12479,"value":362,"nodeType":85},{},[],{"metadata":12481,"sys":12484,"fields":12489},{"tags":12482,"concepts":12483},[],[],{"space":12485,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12487,"publishedVersion":64,"revision":46,"locale":29},{"sys":12486},{"type":12,"linkType":13,"id":14},{"sys":12488},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12490},{"url":423,"details":12491,"fileName":429,"contentType":430},{"size":425,"image":12492},{"width":427,"height":428},{"sys":12494,"fields":12497},{"id":12495,"createdAt":12496},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":12498,"slug":12499,"articleIntro":12498,"category":12500},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[12501],{"metadata":12502,"sys":12505,"fields":12512},{"tags":12503,"concepts":12504},[],[],{"space":12506,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12508,"publishedVersion":379,"revision":64,"contentType":12510,"locale":29},{"sys":12507},{"type":12,"linkType":13,"id":14},{"sys":12509},{"id":21,"type":12,"linkType":22},{"sys":12511},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12513,"metaTitle":389,"metaDescription":390,"mainTitle":12514,"subtitle":408,"heroImage":12529,"ctaButton":431,"ctaLink":432},[388],{"data":12515,"content":12516,"nodeType":363},{},[12517,12523],{"data":12518,"content":12519,"nodeType":401},{},[12520],{"data":12521,"marks":12522,"value":400,"nodeType":85},{},[],{"data":12524,"content":12525,"nodeType":94},{},[12526],{"data":12527,"marks":12528,"value":362,"nodeType":85},{},[],{"metadata":12530,"sys":12533,"fields":12538},{"tags":12531,"concepts":12532},[],[],{"space":12534,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12536,"publishedVersion":64,"revision":46,"locale":29},{"sys":12535},{"type":12,"linkType":13,"id":14},{"sys":12537},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12539},{"url":423,"details":12540,"fileName":429,"contentType":430},{"size":425,"image":12541},{"width":427,"height":428},{"sys":12543,"fields":12546},{"id":12544,"createdAt":12545},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":12547,"slug":12548,"articleIntro":-1,"category":12549},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[12550],{"metadata":12551,"sys":12554,"fields":12561},{"tags":12552,"concepts":12553},[],[],{"space":12555,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12557,"publishedVersion":379,"revision":64,"contentType":12559,"locale":29},{"sys":12556},{"type":12,"linkType":13,"id":14},{"sys":12558},{"id":21,"type":12,"linkType":22},{"sys":12560},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12562,"metaTitle":389,"metaDescription":390,"mainTitle":12563,"subtitle":408,"heroImage":12578,"ctaButton":431,"ctaLink":432},[388],{"data":12564,"content":12565,"nodeType":363},{},[12566,12572],{"data":12567,"content":12568,"nodeType":401},{},[12569],{"data":12570,"marks":12571,"value":400,"nodeType":85},{},[],{"data":12573,"content":12574,"nodeType":94},{},[12575],{"data":12576,"marks":12577,"value":362,"nodeType":85},{},[],{"metadata":12579,"sys":12582,"fields":12587},{"tags":12580,"concepts":12581},[],[],{"space":12583,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12585,"publishedVersion":64,"revision":46,"locale":29},{"sys":12584},{"type":12,"linkType":13,"id":14},{"sys":12586},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12588},{"url":423,"details":12589,"fileName":429,"contentType":430},{"size":425,"image":12590},{"width":427,"height":428},{"sys":12592,"fields":12595},{"id":12593,"createdAt":12594},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":12596,"slug":12597,"articleIntro":12596,"category":12598},"4558 - Intérêts courus","compte-4558-interets-courus",[12599],{"metadata":12600,"sys":12603,"fields":12610},{"tags":12601,"concepts":12602},[],[],{"space":12604,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12606,"publishedVersion":379,"revision":64,"contentType":12608,"locale":29},{"sys":12605},{"type":12,"linkType":13,"id":14},{"sys":12607},{"id":21,"type":12,"linkType":22},{"sys":12609},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12611,"metaTitle":389,"metaDescription":390,"mainTitle":12612,"subtitle":408,"heroImage":12627,"ctaButton":431,"ctaLink":432},[388],{"data":12613,"content":12614,"nodeType":363},{},[12615,12621],{"data":12616,"content":12617,"nodeType":401},{},[12618],{"data":12619,"marks":12620,"value":400,"nodeType":85},{},[],{"data":12622,"content":12623,"nodeType":94},{},[12624],{"data":12625,"marks":12626,"value":362,"nodeType":85},{},[],{"metadata":12628,"sys":12631,"fields":12636},{"tags":12629,"concepts":12630},[],[],{"space":12632,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12634,"publishedVersion":64,"revision":46,"locale":29},{"sys":12633},{"type":12,"linkType":13,"id":14},{"sys":12635},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12637},{"url":423,"details":12638,"fileName":429,"contentType":430},{"size":425,"image":12639},{"width":427,"height":428},{"sys":12641,"fields":12644},{"id":12642,"createdAt":12643},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":12645,"slug":12646,"articleIntro":12645,"category":12647},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[12648],{"metadata":12649,"sys":12652,"fields":12659},{"tags":12650,"concepts":12651},[],[],{"space":12653,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12655,"publishedVersion":379,"revision":64,"contentType":12657,"locale":29},{"sys":12654},{"type":12,"linkType":13,"id":14},{"sys":12656},{"id":21,"type":12,"linkType":22},{"sys":12658},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12660,"metaTitle":389,"metaDescription":390,"mainTitle":12661,"subtitle":408,"heroImage":12676,"ctaButton":431,"ctaLink":432},[388],{"data":12662,"content":12663,"nodeType":363},{},[12664,12670],{"data":12665,"content":12666,"nodeType":401},{},[12667],{"data":12668,"marks":12669,"value":400,"nodeType":85},{},[],{"data":12671,"content":12672,"nodeType":94},{},[12673],{"data":12674,"marks":12675,"value":362,"nodeType":85},{},[],{"metadata":12677,"sys":12680,"fields":12685},{"tags":12678,"concepts":12679},[],[],{"space":12681,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12683,"publishedVersion":64,"revision":46,"locale":29},{"sys":12682},{"type":12,"linkType":13,"id":14},{"sys":12684},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12686},{"url":423,"details":12687,"fileName":429,"contentType":430},{"size":425,"image":12688},{"width":427,"height":428},{"sys":12690,"fields":12693},{"id":12691,"createdAt":12692},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":12694,"slug":12695,"articleIntro":-1,"category":12696},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[12697],{"metadata":12698,"sys":12701,"fields":12708},{"tags":12699,"concepts":12700},[],[],{"space":12702,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12704,"publishedVersion":379,"revision":64,"contentType":12706,"locale":29},{"sys":12703},{"type":12,"linkType":13,"id":14},{"sys":12705},{"id":21,"type":12,"linkType":22},{"sys":12707},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12709,"metaTitle":389,"metaDescription":390,"mainTitle":12710,"subtitle":408,"heroImage":12725,"ctaButton":431,"ctaLink":432},[388],{"data":12711,"content":12712,"nodeType":363},{},[12713,12719],{"data":12714,"content":12715,"nodeType":401},{},[12716],{"data":12717,"marks":12718,"value":400,"nodeType":85},{},[],{"data":12720,"content":12721,"nodeType":94},{},[12722],{"data":12723,"marks":12724,"value":362,"nodeType":85},{},[],{"metadata":12726,"sys":12729,"fields":12734},{"tags":12727,"concepts":12728},[],[],{"space":12730,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12732,"publishedVersion":64,"revision":46,"locale":29},{"sys":12731},{"type":12,"linkType":13,"id":14},{"sys":12733},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12735},{"url":423,"details":12736,"fileName":429,"contentType":430},{"size":425,"image":12737},{"width":427,"height":428},{"sys":12739,"fields":12742},{"id":12740,"createdAt":12741},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":12743,"slug":12744,"articleIntro":12743,"category":12745},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[12746],{"metadata":12747,"sys":12750,"fields":12757},{"tags":12748,"concepts":12749},[],[],{"space":12751,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12753,"publishedVersion":379,"revision":64,"contentType":12755,"locale":29},{"sys":12752},{"type":12,"linkType":13,"id":14},{"sys":12754},{"id":21,"type":12,"linkType":22},{"sys":12756},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12758,"metaTitle":389,"metaDescription":390,"mainTitle":12759,"subtitle":408,"heroImage":12774,"ctaButton":431,"ctaLink":432},[388],{"data":12760,"content":12761,"nodeType":363},{},[12762,12768],{"data":12763,"content":12764,"nodeType":401},{},[12765],{"data":12766,"marks":12767,"value":400,"nodeType":85},{},[],{"data":12769,"content":12770,"nodeType":94},{},[12771],{"data":12772,"marks":12773,"value":362,"nodeType":85},{},[],{"metadata":12775,"sys":12778,"fields":12783},{"tags":12776,"concepts":12777},[],[],{"space":12779,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12781,"publishedVersion":64,"revision":46,"locale":29},{"sys":12780},{"type":12,"linkType":13,"id":14},{"sys":12782},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12784},{"url":423,"details":12785,"fileName":429,"contentType":430},{"size":425,"image":12786},{"width":427,"height":428},{"sys":12788,"fields":12791},{"id":12789,"createdAt":12790},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":12792,"slug":12793,"articleIntro":12792,"category":12794},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[12795],{"metadata":12796,"sys":12799,"fields":12806},{"tags":12797,"concepts":12798},[],[],{"space":12800,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12802,"publishedVersion":379,"revision":64,"contentType":12804,"locale":29},{"sys":12801},{"type":12,"linkType":13,"id":14},{"sys":12803},{"id":21,"type":12,"linkType":22},{"sys":12805},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12807,"metaTitle":389,"metaDescription":390,"mainTitle":12808,"subtitle":408,"heroImage":12823,"ctaButton":431,"ctaLink":432},[388],{"data":12809,"content":12810,"nodeType":363},{},[12811,12817],{"data":12812,"content":12813,"nodeType":401},{},[12814],{"data":12815,"marks":12816,"value":400,"nodeType":85},{},[],{"data":12818,"content":12819,"nodeType":94},{},[12820],{"data":12821,"marks":12822,"value":362,"nodeType":85},{},[],{"metadata":12824,"sys":12827,"fields":12832},{"tags":12825,"concepts":12826},[],[],{"space":12828,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12830,"publishedVersion":64,"revision":46,"locale":29},{"sys":12829},{"type":12,"linkType":13,"id":14},{"sys":12831},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12833},{"url":423,"details":12834,"fileName":429,"contentType":430},{"size":425,"image":12835},{"width":427,"height":428},{"sys":12837,"fields":12840},{"id":12838,"createdAt":12839},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":12841,"slug":12842,"articleIntro":-1,"category":12843},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[12844],{"metadata":12845,"sys":12848,"fields":12855},{"tags":12846,"concepts":12847},[],[],{"space":12849,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12851,"publishedVersion":379,"revision":64,"contentType":12853,"locale":29},{"sys":12850},{"type":12,"linkType":13,"id":14},{"sys":12852},{"id":21,"type":12,"linkType":22},{"sys":12854},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12856,"metaTitle":389,"metaDescription":390,"mainTitle":12857,"subtitle":408,"heroImage":12872,"ctaButton":431,"ctaLink":432},[388],{"data":12858,"content":12859,"nodeType":363},{},[12860,12866],{"data":12861,"content":12862,"nodeType":401},{},[12863],{"data":12864,"marks":12865,"value":400,"nodeType":85},{},[],{"data":12867,"content":12868,"nodeType":94},{},[12869],{"data":12870,"marks":12871,"value":362,"nodeType":85},{},[],{"metadata":12873,"sys":12876,"fields":12881},{"tags":12874,"concepts":12875},[],[],{"space":12877,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12879,"publishedVersion":64,"revision":46,"locale":29},{"sys":12878},{"type":12,"linkType":13,"id":14},{"sys":12880},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12882},{"url":423,"details":12883,"fileName":429,"contentType":430},{"size":425,"image":12884},{"width":427,"height":428},{"sys":12886,"fields":12889},{"id":12887,"createdAt":12888},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":12890,"slug":12891,"articleIntro":12890,"category":12892},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[12893],{"metadata":12894,"sys":12897,"fields":12904},{"tags":12895,"concepts":12896},[],[],{"space":12898,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12900,"publishedVersion":379,"revision":64,"contentType":12902,"locale":29},{"sys":12899},{"type":12,"linkType":13,"id":14},{"sys":12901},{"id":21,"type":12,"linkType":22},{"sys":12903},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12905,"metaTitle":389,"metaDescription":390,"mainTitle":12906,"subtitle":408,"heroImage":12921,"ctaButton":431,"ctaLink":432},[388],{"data":12907,"content":12908,"nodeType":363},{},[12909,12915],{"data":12910,"content":12911,"nodeType":401},{},[12912],{"data":12913,"marks":12914,"value":400,"nodeType":85},{},[],{"data":12916,"content":12917,"nodeType":94},{},[12918],{"data":12919,"marks":12920,"value":362,"nodeType":85},{},[],{"metadata":12922,"sys":12925,"fields":12930},{"tags":12923,"concepts":12924},[],[],{"space":12926,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12928,"publishedVersion":64,"revision":46,"locale":29},{"sys":12927},{"type":12,"linkType":13,"id":14},{"sys":12929},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12931},{"url":423,"details":12932,"fileName":429,"contentType":430},{"size":425,"image":12933},{"width":427,"height":428},{"sys":12935,"fields":12938},{"id":12936,"createdAt":12937},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":12939,"slug":12940,"articleIntro":12939,"category":12941},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[12942],{"metadata":12943,"sys":12946,"fields":12953},{"tags":12944,"concepts":12945},[],[],{"space":12947,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12949,"publishedVersion":379,"revision":64,"contentType":12951,"locale":29},{"sys":12948},{"type":12,"linkType":13,"id":14},{"sys":12950},{"id":21,"type":12,"linkType":22},{"sys":12952},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":12954,"metaTitle":389,"metaDescription":390,"mainTitle":12955,"subtitle":408,"heroImage":12970,"ctaButton":431,"ctaLink":432},[388],{"data":12956,"content":12957,"nodeType":363},{},[12958,12964],{"data":12959,"content":12960,"nodeType":401},{},[12961],{"data":12962,"marks":12963,"value":400,"nodeType":85},{},[],{"data":12965,"content":12966,"nodeType":94},{},[12967],{"data":12968,"marks":12969,"value":362,"nodeType":85},{},[],{"metadata":12971,"sys":12974,"fields":12979},{"tags":12972,"concepts":12973},[],[],{"space":12975,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":12977,"publishedVersion":64,"revision":46,"locale":29},{"sys":12976},{"type":12,"linkType":13,"id":14},{"sys":12978},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":12980},{"url":423,"details":12981,"fileName":429,"contentType":430},{"size":425,"image":12982},{"width":427,"height":428},{"sys":12984,"fields":12987},{"id":12985,"createdAt":12986},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":12988,"slug":12989,"articleIntro":12988,"category":12990},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[12991],{"metadata":12992,"sys":12995,"fields":13002},{"tags":12993,"concepts":12994},[],[],{"space":12996,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":12998,"publishedVersion":379,"revision":64,"contentType":13000,"locale":29},{"sys":12997},{"type":12,"linkType":13,"id":14},{"sys":12999},{"id":21,"type":12,"linkType":22},{"sys":13001},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13003,"metaTitle":389,"metaDescription":390,"mainTitle":13004,"subtitle":408,"heroImage":13019,"ctaButton":431,"ctaLink":432},[388],{"data":13005,"content":13006,"nodeType":363},{},[13007,13013],{"data":13008,"content":13009,"nodeType":401},{},[13010],{"data":13011,"marks":13012,"value":400,"nodeType":85},{},[],{"data":13014,"content":13015,"nodeType":94},{},[13016],{"data":13017,"marks":13018,"value":362,"nodeType":85},{},[],{"metadata":13020,"sys":13023,"fields":13028},{"tags":13021,"concepts":13022},[],[],{"space":13024,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13026,"publishedVersion":64,"revision":46,"locale":29},{"sys":13025},{"type":12,"linkType":13,"id":14},{"sys":13027},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13029},{"url":423,"details":13030,"fileName":429,"contentType":430},{"size":425,"image":13031},{"width":427,"height":428},{"sys":13033,"fields":13036},{"id":13034,"createdAt":13035},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":13037,"slug":13038,"articleIntro":13037,"category":13039},"6358 - Autres droits","compte-6358-autres-droits",[13040],{"metadata":13041,"sys":13044,"fields":13051},{"tags":13042,"concepts":13043},[],[],{"space":13045,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13047,"publishedVersion":379,"revision":64,"contentType":13049,"locale":29},{"sys":13046},{"type":12,"linkType":13,"id":14},{"sys":13048},{"id":21,"type":12,"linkType":22},{"sys":13050},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13052,"metaTitle":389,"metaDescription":390,"mainTitle":13053,"subtitle":408,"heroImage":13068,"ctaButton":431,"ctaLink":432},[388],{"data":13054,"content":13055,"nodeType":363},{},[13056,13062],{"data":13057,"content":13058,"nodeType":401},{},[13059],{"data":13060,"marks":13061,"value":400,"nodeType":85},{},[],{"data":13063,"content":13064,"nodeType":94},{},[13065],{"data":13066,"marks":13067,"value":362,"nodeType":85},{},[],{"metadata":13069,"sys":13072,"fields":13077},{"tags":13070,"concepts":13071},[],[],{"space":13073,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13075,"publishedVersion":64,"revision":46,"locale":29},{"sys":13074},{"type":12,"linkType":13,"id":14},{"sys":13076},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13078},{"url":423,"details":13079,"fileName":429,"contentType":430},{"size":425,"image":13080},{"width":427,"height":428},{"sys":13082,"fields":13085},{"id":13083,"createdAt":13084},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":13086,"slug":13087,"articleIntro":13086,"category":13088},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[13089],{"metadata":13090,"sys":13093,"fields":13100},{"tags":13091,"concepts":13092},[],[],{"space":13094,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13096,"publishedVersion":379,"revision":64,"contentType":13098,"locale":29},{"sys":13095},{"type":12,"linkType":13,"id":14},{"sys":13097},{"id":21,"type":12,"linkType":22},{"sys":13099},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13101,"metaTitle":389,"metaDescription":390,"mainTitle":13102,"subtitle":408,"heroImage":13117,"ctaButton":431,"ctaLink":432},[388],{"data":13103,"content":13104,"nodeType":363},{},[13105,13111],{"data":13106,"content":13107,"nodeType":401},{},[13108],{"data":13109,"marks":13110,"value":400,"nodeType":85},{},[],{"data":13112,"content":13113,"nodeType":94},{},[13114],{"data":13115,"marks":13116,"value":362,"nodeType":85},{},[],{"metadata":13118,"sys":13121,"fields":13126},{"tags":13119,"concepts":13120},[],[],{"space":13122,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13124,"publishedVersion":64,"revision":46,"locale":29},{"sys":13123},{"type":12,"linkType":13,"id":14},{"sys":13125},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13127},{"url":423,"details":13128,"fileName":429,"contentType":430},{"size":425,"image":13129},{"width":427,"height":428},{"sys":13131,"fields":13134},{"id":13132,"createdAt":13133},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":13135,"slug":13136,"articleIntro":13135,"category":13137},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[13138],{"metadata":13139,"sys":13142,"fields":13149},{"tags":13140,"concepts":13141},[],[],{"space":13143,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13145,"publishedVersion":379,"revision":64,"contentType":13147,"locale":29},{"sys":13144},{"type":12,"linkType":13,"id":14},{"sys":13146},{"id":21,"type":12,"linkType":22},{"sys":13148},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13150,"metaTitle":389,"metaDescription":390,"mainTitle":13151,"subtitle":408,"heroImage":13166,"ctaButton":431,"ctaLink":432},[388],{"data":13152,"content":13153,"nodeType":363},{},[13154,13160],{"data":13155,"content":13156,"nodeType":401},{},[13157],{"data":13158,"marks":13159,"value":400,"nodeType":85},{},[],{"data":13161,"content":13162,"nodeType":94},{},[13163],{"data":13164,"marks":13165,"value":362,"nodeType":85},{},[],{"metadata":13167,"sys":13170,"fields":13175},{"tags":13168,"concepts":13169},[],[],{"space":13171,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13173,"publishedVersion":64,"revision":46,"locale":29},{"sys":13172},{"type":12,"linkType":13,"id":14},{"sys":13174},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13176},{"url":423,"details":13177,"fileName":429,"contentType":430},{"size":425,"image":13178},{"width":427,"height":428},{"sys":13180,"fields":13183},{"id":13181,"createdAt":13182},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":13184,"slug":13185,"articleIntro":13184,"category":13186},"Compte 6156 - Maintenance","compte-6156-maintenance",[13187],{"metadata":13188,"sys":13191,"fields":13198},{"tags":13189,"concepts":13190},[],[],{"space":13192,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13194,"publishedVersion":379,"revision":64,"contentType":13196,"locale":29},{"sys":13193},{"type":12,"linkType":13,"id":14},{"sys":13195},{"id":21,"type":12,"linkType":22},{"sys":13197},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13199,"metaTitle":389,"metaDescription":390,"mainTitle":13200,"subtitle":408,"heroImage":13215,"ctaButton":431,"ctaLink":432},[388],{"data":13201,"content":13202,"nodeType":363},{},[13203,13209],{"data":13204,"content":13205,"nodeType":401},{},[13206],{"data":13207,"marks":13208,"value":400,"nodeType":85},{},[],{"data":13210,"content":13211,"nodeType":94},{},[13212],{"data":13213,"marks":13214,"value":362,"nodeType":85},{},[],{"metadata":13216,"sys":13219,"fields":13224},{"tags":13217,"concepts":13218},[],[],{"space":13220,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13222,"publishedVersion":64,"revision":46,"locale":29},{"sys":13221},{"type":12,"linkType":13,"id":14},{"sys":13223},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13225},{"url":423,"details":13226,"fileName":429,"contentType":430},{"size":425,"image":13227},{"width":427,"height":428},{"sys":13229,"fields":13232},{"id":13230,"createdAt":13231},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":13233,"slug":13234,"articleIntro":-1,"category":13235},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[13236],{"metadata":13237,"sys":13240,"fields":13247},{"tags":13238,"concepts":13239},[],[],{"space":13241,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13243,"publishedVersion":379,"revision":64,"contentType":13245,"locale":29},{"sys":13242},{"type":12,"linkType":13,"id":14},{"sys":13244},{"id":21,"type":12,"linkType":22},{"sys":13246},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13248,"metaTitle":389,"metaDescription":390,"mainTitle":13249,"subtitle":408,"heroImage":13264,"ctaButton":431,"ctaLink":432},[388],{"data":13250,"content":13251,"nodeType":363},{},[13252,13258],{"data":13253,"content":13254,"nodeType":401},{},[13255],{"data":13256,"marks":13257,"value":400,"nodeType":85},{},[],{"data":13259,"content":13260,"nodeType":94},{},[13261],{"data":13262,"marks":13263,"value":362,"nodeType":85},{},[],{"metadata":13265,"sys":13268,"fields":13273},{"tags":13266,"concepts":13267},[],[],{"space":13269,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13271,"publishedVersion":64,"revision":46,"locale":29},{"sys":13270},{"type":12,"linkType":13,"id":14},{"sys":13272},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13274},{"url":423,"details":13275,"fileName":429,"contentType":430},{"size":425,"image":13276},{"width":427,"height":428},{"sys":13278,"fields":13281},{"id":13279,"createdAt":13280},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":13282,"slug":13283,"articleIntro":13282,"category":13284},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[13285],{"metadata":13286,"sys":13289,"fields":13296},{"tags":13287,"concepts":13288},[],[],{"space":13290,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13292,"publishedVersion":379,"revision":64,"contentType":13294,"locale":29},{"sys":13291},{"type":12,"linkType":13,"id":14},{"sys":13293},{"id":21,"type":12,"linkType":22},{"sys":13295},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13297,"metaTitle":389,"metaDescription":390,"mainTitle":13298,"subtitle":408,"heroImage":13313,"ctaButton":431,"ctaLink":432},[388],{"data":13299,"content":13300,"nodeType":363},{},[13301,13307],{"data":13302,"content":13303,"nodeType":401},{},[13304],{"data":13305,"marks":13306,"value":400,"nodeType":85},{},[],{"data":13308,"content":13309,"nodeType":94},{},[13310],{"data":13311,"marks":13312,"value":362,"nodeType":85},{},[],{"metadata":13314,"sys":13317,"fields":13322},{"tags":13315,"concepts":13316},[],[],{"space":13318,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13320,"publishedVersion":64,"revision":46,"locale":29},{"sys":13319},{"type":12,"linkType":13,"id":14},{"sys":13321},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13323},{"url":423,"details":13324,"fileName":429,"contentType":430},{"size":425,"image":13325},{"width":427,"height":428},{"sys":13327,"fields":13330},{"id":13328,"createdAt":13329},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":13331,"slug":13332,"articleIntro":13331,"category":13333},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[13334],{"metadata":13335,"sys":13338,"fields":13345},{"tags":13336,"concepts":13337},[],[],{"space":13339,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13341,"publishedVersion":379,"revision":64,"contentType":13343,"locale":29},{"sys":13340},{"type":12,"linkType":13,"id":14},{"sys":13342},{"id":21,"type":12,"linkType":22},{"sys":13344},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13346,"metaTitle":389,"metaDescription":390,"mainTitle":13347,"subtitle":408,"heroImage":13362,"ctaButton":431,"ctaLink":432},[388],{"data":13348,"content":13349,"nodeType":363},{},[13350,13356],{"data":13351,"content":13352,"nodeType":401},{},[13353],{"data":13354,"marks":13355,"value":400,"nodeType":85},{},[],{"data":13357,"content":13358,"nodeType":94},{},[13359],{"data":13360,"marks":13361,"value":362,"nodeType":85},{},[],{"metadata":13363,"sys":13366,"fields":13371},{"tags":13364,"concepts":13365},[],[],{"space":13367,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13369,"publishedVersion":64,"revision":46,"locale":29},{"sys":13368},{"type":12,"linkType":13,"id":14},{"sys":13370},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13372},{"url":423,"details":13373,"fileName":429,"contentType":430},{"size":425,"image":13374},{"width":427,"height":428},{"sys":13376,"fields":13379},{"id":13377,"createdAt":13378},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13380,"slug":13381,"articleIntro":13380,"category":13382},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13383],{"metadata":13384,"sys":13387,"fields":13394},{"tags":13385,"concepts":13386},[],[],{"space":13388,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13390,"publishedVersion":379,"revision":64,"contentType":13392,"locale":29},{"sys":13389},{"type":12,"linkType":13,"id":14},{"sys":13391},{"id":21,"type":12,"linkType":22},{"sys":13393},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13395,"metaTitle":389,"metaDescription":390,"mainTitle":13396,"subtitle":408,"heroImage":13411,"ctaButton":431,"ctaLink":432},[388],{"data":13397,"content":13398,"nodeType":363},{},[13399,13405],{"data":13400,"content":13401,"nodeType":401},{},[13402],{"data":13403,"marks":13404,"value":400,"nodeType":85},{},[],{"data":13406,"content":13407,"nodeType":94},{},[13408],{"data":13409,"marks":13410,"value":362,"nodeType":85},{},[],{"metadata":13412,"sys":13415,"fields":13420},{"tags":13413,"concepts":13414},[],[],{"space":13416,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13418,"publishedVersion":64,"revision":46,"locale":29},{"sys":13417},{"type":12,"linkType":13,"id":14},{"sys":13419},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13421},{"url":423,"details":13422,"fileName":429,"contentType":430},{"size":425,"image":13423},{"width":427,"height":428},{"sys":13425,"fields":13428},{"id":13426,"createdAt":13427},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":13429,"slug":13430,"articleIntro":13429,"category":13431},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[13432],{"metadata":13433,"sys":13436,"fields":13443},{"tags":13434,"concepts":13435},[],[],{"space":13437,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13439,"publishedVersion":379,"revision":64,"contentType":13441,"locale":29},{"sys":13438},{"type":12,"linkType":13,"id":14},{"sys":13440},{"id":21,"type":12,"linkType":22},{"sys":13442},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13444,"metaTitle":389,"metaDescription":390,"mainTitle":13445,"subtitle":408,"heroImage":13460,"ctaButton":431,"ctaLink":432},[388],{"data":13446,"content":13447,"nodeType":363},{},[13448,13454],{"data":13449,"content":13450,"nodeType":401},{},[13451],{"data":13452,"marks":13453,"value":400,"nodeType":85},{},[],{"data":13455,"content":13456,"nodeType":94},{},[13457],{"data":13458,"marks":13459,"value":362,"nodeType":85},{},[],{"metadata":13461,"sys":13464,"fields":13469},{"tags":13462,"concepts":13463},[],[],{"space":13465,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13467,"publishedVersion":64,"revision":46,"locale":29},{"sys":13466},{"type":12,"linkType":13,"id":14},{"sys":13468},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13470},{"url":423,"details":13471,"fileName":429,"contentType":430},{"size":425,"image":13472},{"width":427,"height":428},{"sys":13474,"fields":13477},{"id":13475,"createdAt":13476},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":13478,"slug":13479,"articleIntro":13478,"category":13480},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[13481],{"metadata":13482,"sys":13485,"fields":13492},{"tags":13483,"concepts":13484},[],[],{"space":13486,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13488,"publishedVersion":379,"revision":64,"contentType":13490,"locale":29},{"sys":13487},{"type":12,"linkType":13,"id":14},{"sys":13489},{"id":21,"type":12,"linkType":22},{"sys":13491},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13493,"metaTitle":389,"metaDescription":390,"mainTitle":13494,"subtitle":408,"heroImage":13509,"ctaButton":431,"ctaLink":432},[388],{"data":13495,"content":13496,"nodeType":363},{},[13497,13503],{"data":13498,"content":13499,"nodeType":401},{},[13500],{"data":13501,"marks":13502,"value":400,"nodeType":85},{},[],{"data":13504,"content":13505,"nodeType":94},{},[13506],{"data":13507,"marks":13508,"value":362,"nodeType":85},{},[],{"metadata":13510,"sys":13513,"fields":13518},{"tags":13511,"concepts":13512},[],[],{"space":13514,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13516,"publishedVersion":64,"revision":46,"locale":29},{"sys":13515},{"type":12,"linkType":13,"id":14},{"sys":13517},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13519},{"url":423,"details":13520,"fileName":429,"contentType":430},{"size":425,"image":13521},{"width":427,"height":428},{"sys":13523,"fields":13526},{"id":13524,"createdAt":13525},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":13527,"slug":13528,"articleIntro":13527,"category":13529},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[13530],{"metadata":13531,"sys":13534,"fields":13541},{"tags":13532,"concepts":13533},[],[],{"space":13535,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13537,"publishedVersion":379,"revision":64,"contentType":13539,"locale":29},{"sys":13536},{"type":12,"linkType":13,"id":14},{"sys":13538},{"id":21,"type":12,"linkType":22},{"sys":13540},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13542,"metaTitle":389,"metaDescription":390,"mainTitle":13543,"subtitle":408,"heroImage":13558,"ctaButton":431,"ctaLink":432},[388],{"data":13544,"content":13545,"nodeType":363},{},[13546,13552],{"data":13547,"content":13548,"nodeType":401},{},[13549],{"data":13550,"marks":13551,"value":400,"nodeType":85},{},[],{"data":13553,"content":13554,"nodeType":94},{},[13555],{"data":13556,"marks":13557,"value":362,"nodeType":85},{},[],{"metadata":13559,"sys":13562,"fields":13567},{"tags":13560,"concepts":13561},[],[],{"space":13563,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13565,"publishedVersion":64,"revision":46,"locale":29},{"sys":13564},{"type":12,"linkType":13,"id":14},{"sys":13566},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13568},{"url":423,"details":13569,"fileName":429,"contentType":430},{"size":425,"image":13570},{"width":427,"height":428},{"sys":13572,"fields":13575},{"id":13573,"createdAt":13574},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":13576,"slug":13577,"articleIntro":13576,"category":13578},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[13579],{"metadata":13580,"sys":13583,"fields":13590},{"tags":13581,"concepts":13582},[],[],{"space":13584,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13586,"publishedVersion":379,"revision":64,"contentType":13588,"locale":29},{"sys":13585},{"type":12,"linkType":13,"id":14},{"sys":13587},{"id":21,"type":12,"linkType":22},{"sys":13589},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13591,"metaTitle":389,"metaDescription":390,"mainTitle":13592,"subtitle":408,"heroImage":13607,"ctaButton":431,"ctaLink":432},[388],{"data":13593,"content":13594,"nodeType":363},{},[13595,13601],{"data":13596,"content":13597,"nodeType":401},{},[13598],{"data":13599,"marks":13600,"value":400,"nodeType":85},{},[],{"data":13602,"content":13603,"nodeType":94},{},[13604],{"data":13605,"marks":13606,"value":362,"nodeType":85},{},[],{"metadata":13608,"sys":13611,"fields":13616},{"tags":13609,"concepts":13610},[],[],{"space":13612,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13614,"publishedVersion":64,"revision":46,"locale":29},{"sys":13613},{"type":12,"linkType":13,"id":14},{"sys":13615},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13617},{"url":423,"details":13618,"fileName":429,"contentType":430},{"size":425,"image":13619},{"width":427,"height":428},{"sys":13621,"fields":13624},{"id":13622,"createdAt":13623},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":13625,"slug":13626,"articleIntro":13625,"category":13627},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[13628],{"metadata":13629,"sys":13632,"fields":13639},{"tags":13630,"concepts":13631},[],[],{"space":13633,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13635,"publishedVersion":379,"revision":64,"contentType":13637,"locale":29},{"sys":13634},{"type":12,"linkType":13,"id":14},{"sys":13636},{"id":21,"type":12,"linkType":22},{"sys":13638},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13640,"metaTitle":389,"metaDescription":390,"mainTitle":13641,"subtitle":408,"heroImage":13656,"ctaButton":431,"ctaLink":432},[388],{"data":13642,"content":13643,"nodeType":363},{},[13644,13650],{"data":13645,"content":13646,"nodeType":401},{},[13647],{"data":13648,"marks":13649,"value":400,"nodeType":85},{},[],{"data":13651,"content":13652,"nodeType":94},{},[13653],{"data":13654,"marks":13655,"value":362,"nodeType":85},{},[],{"metadata":13657,"sys":13660,"fields":13665},{"tags":13658,"concepts":13659},[],[],{"space":13661,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13663,"publishedVersion":64,"revision":46,"locale":29},{"sys":13662},{"type":12,"linkType":13,"id":14},{"sys":13664},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13666},{"url":423,"details":13667,"fileName":429,"contentType":430},{"size":425,"image":13668},{"width":427,"height":428},{"sys":13670,"fields":13673},{"id":13671,"createdAt":13672},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":13674,"slug":13675,"articleIntro":13674,"category":13676},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[13677],{"metadata":13678,"sys":13681,"fields":13688},{"tags":13679,"concepts":13680},[],[],{"space":13682,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13684,"publishedVersion":379,"revision":64,"contentType":13686,"locale":29},{"sys":13683},{"type":12,"linkType":13,"id":14},{"sys":13685},{"id":21,"type":12,"linkType":22},{"sys":13687},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13689,"metaTitle":389,"metaDescription":390,"mainTitle":13690,"subtitle":408,"heroImage":13705,"ctaButton":431,"ctaLink":432},[388],{"data":13691,"content":13692,"nodeType":363},{},[13693,13699],{"data":13694,"content":13695,"nodeType":401},{},[13696],{"data":13697,"marks":13698,"value":400,"nodeType":85},{},[],{"data":13700,"content":13701,"nodeType":94},{},[13702],{"data":13703,"marks":13704,"value":362,"nodeType":85},{},[],{"metadata":13706,"sys":13709,"fields":13714},{"tags":13707,"concepts":13708},[],[],{"space":13710,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13712,"publishedVersion":64,"revision":46,"locale":29},{"sys":13711},{"type":12,"linkType":13,"id":14},{"sys":13713},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13715},{"url":423,"details":13716,"fileName":429,"contentType":430},{"size":425,"image":13717},{"width":427,"height":428},{"sys":13719,"fields":13722},{"id":13720,"createdAt":13721},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":13723,"slug":13724,"articleIntro":13723,"category":13725},"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",[13726],{"metadata":13727,"sys":13730,"fields":13737},{"tags":13728,"concepts":13729},[],[],{"space":13731,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13733,"publishedVersion":379,"revision":64,"contentType":13735,"locale":29},{"sys":13732},{"type":12,"linkType":13,"id":14},{"sys":13734},{"id":21,"type":12,"linkType":22},{"sys":13736},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13738,"metaTitle":389,"metaDescription":390,"mainTitle":13739,"subtitle":408,"heroImage":13754,"ctaButton":431,"ctaLink":432},[388],{"data":13740,"content":13741,"nodeType":363},{},[13742,13748],{"data":13743,"content":13744,"nodeType":401},{},[13745],{"data":13746,"marks":13747,"value":400,"nodeType":85},{},[],{"data":13749,"content":13750,"nodeType":94},{},[13751],{"data":13752,"marks":13753,"value":362,"nodeType":85},{},[],{"metadata":13755,"sys":13758,"fields":13763},{"tags":13756,"concepts":13757},[],[],{"space":13759,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13761,"publishedVersion":64,"revision":46,"locale":29},{"sys":13760},{"type":12,"linkType":13,"id":14},{"sys":13762},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13764},{"url":423,"details":13765,"fileName":429,"contentType":430},{"size":425,"image":13766},{"width":427,"height":428},{"sys":13768,"fields":13771},{"id":13769,"createdAt":13770},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":13772,"slug":13773,"articleIntro":13772,"category":13774},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[13775],{"metadata":13776,"sys":13779,"fields":13786},{"tags":13777,"concepts":13778},[],[],{"space":13780,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13782,"publishedVersion":379,"revision":64,"contentType":13784,"locale":29},{"sys":13781},{"type":12,"linkType":13,"id":14},{"sys":13783},{"id":21,"type":12,"linkType":22},{"sys":13785},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13787,"metaTitle":389,"metaDescription":390,"mainTitle":13788,"subtitle":408,"heroImage":13803,"ctaButton":431,"ctaLink":432},[388],{"data":13789,"content":13790,"nodeType":363},{},[13791,13797],{"data":13792,"content":13793,"nodeType":401},{},[13794],{"data":13795,"marks":13796,"value":400,"nodeType":85},{},[],{"data":13798,"content":13799,"nodeType":94},{},[13800],{"data":13801,"marks":13802,"value":362,"nodeType":85},{},[],{"metadata":13804,"sys":13807,"fields":13812},{"tags":13805,"concepts":13806},[],[],{"space":13808,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13810,"publishedVersion":64,"revision":46,"locale":29},{"sys":13809},{"type":12,"linkType":13,"id":14},{"sys":13811},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13813},{"url":423,"details":13814,"fileName":429,"contentType":430},{"size":425,"image":13815},{"width":427,"height":428},{"sys":13817,"fields":13820},{"id":13818,"createdAt":13819},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":13821,"slug":13822,"articleIntro":13821,"category":13823},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[13824],{"metadata":13825,"sys":13828,"fields":13835},{"tags":13826,"concepts":13827},[],[],{"space":13829,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13831,"publishedVersion":379,"revision":64,"contentType":13833,"locale":29},{"sys":13830},{"type":12,"linkType":13,"id":14},{"sys":13832},{"id":21,"type":12,"linkType":22},{"sys":13834},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13836,"metaTitle":389,"metaDescription":390,"mainTitle":13837,"subtitle":408,"heroImage":13852,"ctaButton":431,"ctaLink":432},[388],{"data":13838,"content":13839,"nodeType":363},{},[13840,13846],{"data":13841,"content":13842,"nodeType":401},{},[13843],{"data":13844,"marks":13845,"value":400,"nodeType":85},{},[],{"data":13847,"content":13848,"nodeType":94},{},[13849],{"data":13850,"marks":13851,"value":362,"nodeType":85},{},[],{"metadata":13853,"sys":13856,"fields":13861},{"tags":13854,"concepts":13855},[],[],{"space":13857,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13859,"publishedVersion":64,"revision":46,"locale":29},{"sys":13858},{"type":12,"linkType":13,"id":14},{"sys":13860},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13862},{"url":423,"details":13863,"fileName":429,"contentType":430},{"size":425,"image":13864},{"width":427,"height":428},{"sys":13866,"fields":13869},{"id":13867,"createdAt":13868},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":13870,"slug":13871,"articleIntro":13870,"category":13872},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[13873],{"metadata":13874,"sys":13877,"fields":13884},{"tags":13875,"concepts":13876},[],[],{"space":13878,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13880,"publishedVersion":379,"revision":64,"contentType":13882,"locale":29},{"sys":13879},{"type":12,"linkType":13,"id":14},{"sys":13881},{"id":21,"type":12,"linkType":22},{"sys":13883},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13885,"metaTitle":389,"metaDescription":390,"mainTitle":13886,"subtitle":408,"heroImage":13901,"ctaButton":431,"ctaLink":432},[388],{"data":13887,"content":13888,"nodeType":363},{},[13889,13895],{"data":13890,"content":13891,"nodeType":401},{},[13892],{"data":13893,"marks":13894,"value":400,"nodeType":85},{},[],{"data":13896,"content":13897,"nodeType":94},{},[13898],{"data":13899,"marks":13900,"value":362,"nodeType":85},{},[],{"metadata":13902,"sys":13905,"fields":13910},{"tags":13903,"concepts":13904},[],[],{"space":13906,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13908,"publishedVersion":64,"revision":46,"locale":29},{"sys":13907},{"type":12,"linkType":13,"id":14},{"sys":13909},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13911},{"url":423,"details":13912,"fileName":429,"contentType":430},{"size":425,"image":13913},{"width":427,"height":428},{"sys":13915,"fields":13918},{"id":13916,"createdAt":13917},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":13919,"slug":13920,"articleIntro":13919,"category":13921},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[13922],{"metadata":13923,"sys":13926,"fields":13933},{"tags":13924,"concepts":13925},[],[],{"space":13927,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13929,"publishedVersion":379,"revision":64,"contentType":13931,"locale":29},{"sys":13928},{"type":12,"linkType":13,"id":14},{"sys":13930},{"id":21,"type":12,"linkType":22},{"sys":13932},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13934,"metaTitle":389,"metaDescription":390,"mainTitle":13935,"subtitle":408,"heroImage":13950,"ctaButton":431,"ctaLink":432},[388],{"data":13936,"content":13937,"nodeType":363},{},[13938,13944],{"data":13939,"content":13940,"nodeType":401},{},[13941],{"data":13942,"marks":13943,"value":400,"nodeType":85},{},[],{"data":13945,"content":13946,"nodeType":94},{},[13947],{"data":13948,"marks":13949,"value":362,"nodeType":85},{},[],{"metadata":13951,"sys":13954,"fields":13959},{"tags":13952,"concepts":13953},[],[],{"space":13955,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":13957,"publishedVersion":64,"revision":46,"locale":29},{"sys":13956},{"type":12,"linkType":13,"id":14},{"sys":13958},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":13960},{"url":423,"details":13961,"fileName":429,"contentType":430},{"size":425,"image":13962},{"width":427,"height":428},{"sys":13964,"fields":13967},{"id":13965,"createdAt":13966},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":13968,"slug":13969,"articleIntro":13968,"category":13970},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[13971],{"metadata":13972,"sys":13975,"fields":13982},{"tags":13973,"concepts":13974},[],[],{"space":13976,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":13978,"publishedVersion":379,"revision":64,"contentType":13980,"locale":29},{"sys":13977},{"type":12,"linkType":13,"id":14},{"sys":13979},{"id":21,"type":12,"linkType":22},{"sys":13981},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":13983,"metaTitle":389,"metaDescription":390,"mainTitle":13984,"subtitle":408,"heroImage":13999,"ctaButton":431,"ctaLink":432},[388],{"data":13985,"content":13986,"nodeType":363},{},[13987,13993],{"data":13988,"content":13989,"nodeType":401},{},[13990],{"data":13991,"marks":13992,"value":400,"nodeType":85},{},[],{"data":13994,"content":13995,"nodeType":94},{},[13996],{"data":13997,"marks":13998,"value":362,"nodeType":85},{},[],{"metadata":14000,"sys":14003,"fields":14008},{"tags":14001,"concepts":14002},[],[],{"space":14004,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14006,"publishedVersion":64,"revision":46,"locale":29},{"sys":14005},{"type":12,"linkType":13,"id":14},{"sys":14007},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14009},{"url":423,"details":14010,"fileName":429,"contentType":430},{"size":425,"image":14011},{"width":427,"height":428},{"sys":14013,"fields":14016},{"id":14014,"createdAt":14015},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":14017,"slug":14018,"articleIntro":14017,"category":14019},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[14020],{"metadata":14021,"sys":14024,"fields":14031},{"tags":14022,"concepts":14023},[],[],{"space":14025,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14027,"publishedVersion":379,"revision":64,"contentType":14029,"locale":29},{"sys":14026},{"type":12,"linkType":13,"id":14},{"sys":14028},{"id":21,"type":12,"linkType":22},{"sys":14030},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14032,"metaTitle":389,"metaDescription":390,"mainTitle":14033,"subtitle":408,"heroImage":14048,"ctaButton":431,"ctaLink":432},[388],{"data":14034,"content":14035,"nodeType":363},{},[14036,14042],{"data":14037,"content":14038,"nodeType":401},{},[14039],{"data":14040,"marks":14041,"value":400,"nodeType":85},{},[],{"data":14043,"content":14044,"nodeType":94},{},[14045],{"data":14046,"marks":14047,"value":362,"nodeType":85},{},[],{"metadata":14049,"sys":14052,"fields":14057},{"tags":14050,"concepts":14051},[],[],{"space":14053,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14055,"publishedVersion":64,"revision":46,"locale":29},{"sys":14054},{"type":12,"linkType":13,"id":14},{"sys":14056},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14058},{"url":423,"details":14059,"fileName":429,"contentType":430},{"size":425,"image":14060},{"width":427,"height":428},{"sys":14062,"fields":14065},{"id":14063,"createdAt":14064},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":14066,"slug":14067,"articleIntro":14066,"category":14068},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[14069],{"metadata":14070,"sys":14073,"fields":14080},{"tags":14071,"concepts":14072},[],[],{"space":14074,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14076,"publishedVersion":379,"revision":64,"contentType":14078,"locale":29},{"sys":14075},{"type":12,"linkType":13,"id":14},{"sys":14077},{"id":21,"type":12,"linkType":22},{"sys":14079},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14081,"metaTitle":389,"metaDescription":390,"mainTitle":14082,"subtitle":408,"heroImage":14097,"ctaButton":431,"ctaLink":432},[388],{"data":14083,"content":14084,"nodeType":363},{},[14085,14091],{"data":14086,"content":14087,"nodeType":401},{},[14088],{"data":14089,"marks":14090,"value":400,"nodeType":85},{},[],{"data":14092,"content":14093,"nodeType":94},{},[14094],{"data":14095,"marks":14096,"value":362,"nodeType":85},{},[],{"metadata":14098,"sys":14101,"fields":14106},{"tags":14099,"concepts":14100},[],[],{"space":14102,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14104,"publishedVersion":64,"revision":46,"locale":29},{"sys":14103},{"type":12,"linkType":13,"id":14},{"sys":14105},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14107},{"url":423,"details":14108,"fileName":429,"contentType":430},{"size":425,"image":14109},{"width":427,"height":428},{"sys":14111,"fields":14114},{"id":14112,"createdAt":14113},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":14115,"slug":14116,"articleIntro":14115,"category":14117},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[14118],{"metadata":14119,"sys":14122,"fields":14129},{"tags":14120,"concepts":14121},[],[],{"space":14123,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14125,"publishedVersion":379,"revision":64,"contentType":14127,"locale":29},{"sys":14124},{"type":12,"linkType":13,"id":14},{"sys":14126},{"id":21,"type":12,"linkType":22},{"sys":14128},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14130,"metaTitle":389,"metaDescription":390,"mainTitle":14131,"subtitle":408,"heroImage":14146,"ctaButton":431,"ctaLink":432},[388],{"data":14132,"content":14133,"nodeType":363},{},[14134,14140],{"data":14135,"content":14136,"nodeType":401},{},[14137],{"data":14138,"marks":14139,"value":400,"nodeType":85},{},[],{"data":14141,"content":14142,"nodeType":94},{},[14143],{"data":14144,"marks":14145,"value":362,"nodeType":85},{},[],{"metadata":14147,"sys":14150,"fields":14155},{"tags":14148,"concepts":14149},[],[],{"space":14151,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14153,"publishedVersion":64,"revision":46,"locale":29},{"sys":14152},{"type":12,"linkType":13,"id":14},{"sys":14154},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14156},{"url":423,"details":14157,"fileName":429,"contentType":430},{"size":425,"image":14158},{"width":427,"height":428},{"sys":14160,"fields":14163},{"id":14161,"createdAt":14162},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":14164,"slug":14165,"articleIntro":-1,"category":14166},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[14167],{"metadata":14168,"sys":14171,"fields":14178},{"tags":14169,"concepts":14170},[],[],{"space":14172,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14174,"publishedVersion":379,"revision":64,"contentType":14176,"locale":29},{"sys":14173},{"type":12,"linkType":13,"id":14},{"sys":14175},{"id":21,"type":12,"linkType":22},{"sys":14177},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14179,"metaTitle":389,"metaDescription":390,"mainTitle":14180,"subtitle":408,"heroImage":14195,"ctaButton":431,"ctaLink":432},[388],{"data":14181,"content":14182,"nodeType":363},{},[14183,14189],{"data":14184,"content":14185,"nodeType":401},{},[14186],{"data":14187,"marks":14188,"value":400,"nodeType":85},{},[],{"data":14190,"content":14191,"nodeType":94},{},[14192],{"data":14193,"marks":14194,"value":362,"nodeType":85},{},[],{"metadata":14196,"sys":14199,"fields":14204},{"tags":14197,"concepts":14198},[],[],{"space":14200,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14202,"publishedVersion":64,"revision":46,"locale":29},{"sys":14201},{"type":12,"linkType":13,"id":14},{"sys":14203},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14205},{"url":423,"details":14206,"fileName":429,"contentType":430},{"size":425,"image":14207},{"width":427,"height":428},{"sys":14209,"fields":14212},{"id":14210,"createdAt":14211},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":14213,"slug":14214,"articleIntro":14213,"category":14215},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[14216],{"metadata":14217,"sys":14220,"fields":14227},{"tags":14218,"concepts":14219},[],[],{"space":14221,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14223,"publishedVersion":379,"revision":64,"contentType":14225,"locale":29},{"sys":14222},{"type":12,"linkType":13,"id":14},{"sys":14224},{"id":21,"type":12,"linkType":22},{"sys":14226},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14228,"metaTitle":389,"metaDescription":390,"mainTitle":14229,"subtitle":408,"heroImage":14244,"ctaButton":431,"ctaLink":432},[388],{"data":14230,"content":14231,"nodeType":363},{},[14232,14238],{"data":14233,"content":14234,"nodeType":401},{},[14235],{"data":14236,"marks":14237,"value":400,"nodeType":85},{},[],{"data":14239,"content":14240,"nodeType":94},{},[14241],{"data":14242,"marks":14243,"value":362,"nodeType":85},{},[],{"metadata":14245,"sys":14248,"fields":14253},{"tags":14246,"concepts":14247},[],[],{"space":14249,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14251,"publishedVersion":64,"revision":46,"locale":29},{"sys":14250},{"type":12,"linkType":13,"id":14},{"sys":14252},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14254},{"url":423,"details":14255,"fileName":429,"contentType":430},{"size":425,"image":14256},{"width":427,"height":428},{"sys":14258,"fields":14261},{"id":14259,"createdAt":14260},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":14262,"slug":14263,"articleIntro":14262,"category":14264},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[14265],{"metadata":14266,"sys":14269,"fields":14276},{"tags":14267,"concepts":14268},[],[],{"space":14270,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14272,"publishedVersion":379,"revision":64,"contentType":14274,"locale":29},{"sys":14271},{"type":12,"linkType":13,"id":14},{"sys":14273},{"id":21,"type":12,"linkType":22},{"sys":14275},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14277,"metaTitle":389,"metaDescription":390,"mainTitle":14278,"subtitle":408,"heroImage":14293,"ctaButton":431,"ctaLink":432},[388],{"data":14279,"content":14280,"nodeType":363},{},[14281,14287],{"data":14282,"content":14283,"nodeType":401},{},[14284],{"data":14285,"marks":14286,"value":400,"nodeType":85},{},[],{"data":14288,"content":14289,"nodeType":94},{},[14290],{"data":14291,"marks":14292,"value":362,"nodeType":85},{},[],{"metadata":14294,"sys":14297,"fields":14302},{"tags":14295,"concepts":14296},[],[],{"space":14298,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14300,"publishedVersion":64,"revision":46,"locale":29},{"sys":14299},{"type":12,"linkType":13,"id":14},{"sys":14301},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14303},{"url":423,"details":14304,"fileName":429,"contentType":430},{"size":425,"image":14305},{"width":427,"height":428},{"sys":14307,"fields":14310},{"id":14308,"createdAt":14309},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":14311,"slug":14312,"articleIntro":14311,"category":14313},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[14314],{"metadata":14315,"sys":14318,"fields":14325},{"tags":14316,"concepts":14317},[],[],{"space":14319,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14321,"publishedVersion":379,"revision":64,"contentType":14323,"locale":29},{"sys":14320},{"type":12,"linkType":13,"id":14},{"sys":14322},{"id":21,"type":12,"linkType":22},{"sys":14324},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14326,"metaTitle":389,"metaDescription":390,"mainTitle":14327,"subtitle":408,"heroImage":14342,"ctaButton":431,"ctaLink":432},[388],{"data":14328,"content":14329,"nodeType":363},{},[14330,14336],{"data":14331,"content":14332,"nodeType":401},{},[14333],{"data":14334,"marks":14335,"value":400,"nodeType":85},{},[],{"data":14337,"content":14338,"nodeType":94},{},[14339],{"data":14340,"marks":14341,"value":362,"nodeType":85},{},[],{"metadata":14343,"sys":14346,"fields":14351},{"tags":14344,"concepts":14345},[],[],{"space":14347,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14349,"publishedVersion":64,"revision":46,"locale":29},{"sys":14348},{"type":12,"linkType":13,"id":14},{"sys":14350},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14352},{"url":423,"details":14353,"fileName":429,"contentType":430},{"size":425,"image":14354},{"width":427,"height":428},{"sys":14356,"fields":14359},{"id":14357,"createdAt":14358},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":14360,"slug":14361,"articleIntro":14360,"category":14362},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[14363],{"metadata":14364,"sys":14367,"fields":14374},{"tags":14365,"concepts":14366},[],[],{"space":14368,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14370,"publishedVersion":379,"revision":64,"contentType":14372,"locale":29},{"sys":14369},{"type":12,"linkType":13,"id":14},{"sys":14371},{"id":21,"type":12,"linkType":22},{"sys":14373},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14375,"metaTitle":389,"metaDescription":390,"mainTitle":14376,"subtitle":408,"heroImage":14391,"ctaButton":431,"ctaLink":432},[388],{"data":14377,"content":14378,"nodeType":363},{},[14379,14385],{"data":14380,"content":14381,"nodeType":401},{},[14382],{"data":14383,"marks":14384,"value":400,"nodeType":85},{},[],{"data":14386,"content":14387,"nodeType":94},{},[14388],{"data":14389,"marks":14390,"value":362,"nodeType":85},{},[],{"metadata":14392,"sys":14395,"fields":14400},{"tags":14393,"concepts":14394},[],[],{"space":14396,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14398,"publishedVersion":64,"revision":46,"locale":29},{"sys":14397},{"type":12,"linkType":13,"id":14},{"sys":14399},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14401},{"url":423,"details":14402,"fileName":429,"contentType":430},{"size":425,"image":14403},{"width":427,"height":428},{"sys":14405,"fields":14408},{"id":14406,"createdAt":14407},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":14409,"slug":14410,"articleIntro":14409,"category":14411},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[14412],{"metadata":14413,"sys":14416,"fields":14423},{"tags":14414,"concepts":14415},[],[],{"space":14417,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14419,"publishedVersion":379,"revision":64,"contentType":14421,"locale":29},{"sys":14418},{"type":12,"linkType":13,"id":14},{"sys":14420},{"id":21,"type":12,"linkType":22},{"sys":14422},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14424,"metaTitle":389,"metaDescription":390,"mainTitle":14425,"subtitle":408,"heroImage":14440,"ctaButton":431,"ctaLink":432},[388],{"data":14426,"content":14427,"nodeType":363},{},[14428,14434],{"data":14429,"content":14430,"nodeType":401},{},[14431],{"data":14432,"marks":14433,"value":400,"nodeType":85},{},[],{"data":14435,"content":14436,"nodeType":94},{},[14437],{"data":14438,"marks":14439,"value":362,"nodeType":85},{},[],{"metadata":14441,"sys":14444,"fields":14449},{"tags":14442,"concepts":14443},[],[],{"space":14445,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14447,"publishedVersion":64,"revision":46,"locale":29},{"sys":14446},{"type":12,"linkType":13,"id":14},{"sys":14448},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14450},{"url":423,"details":14451,"fileName":429,"contentType":430},{"size":425,"image":14452},{"width":427,"height":428},{"sys":14454,"fields":14457},{"id":14455,"createdAt":14456},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":14458,"slug":14459,"articleIntro":14458,"category":14460},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[14461],{"metadata":14462,"sys":14465,"fields":14472},{"tags":14463,"concepts":14464},[],[],{"space":14466,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14468,"publishedVersion":379,"revision":64,"contentType":14470,"locale":29},{"sys":14467},{"type":12,"linkType":13,"id":14},{"sys":14469},{"id":21,"type":12,"linkType":22},{"sys":14471},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14473,"metaTitle":389,"metaDescription":390,"mainTitle":14474,"subtitle":408,"heroImage":14489,"ctaButton":431,"ctaLink":432},[388],{"data":14475,"content":14476,"nodeType":363},{},[14477,14483],{"data":14478,"content":14479,"nodeType":401},{},[14480],{"data":14481,"marks":14482,"value":400,"nodeType":85},{},[],{"data":14484,"content":14485,"nodeType":94},{},[14486],{"data":14487,"marks":14488,"value":362,"nodeType":85},{},[],{"metadata":14490,"sys":14493,"fields":14498},{"tags":14491,"concepts":14492},[],[],{"space":14494,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14496,"publishedVersion":64,"revision":46,"locale":29},{"sys":14495},{"type":12,"linkType":13,"id":14},{"sys":14497},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14499},{"url":423,"details":14500,"fileName":429,"contentType":430},{"size":425,"image":14501},{"width":427,"height":428},{"sys":14503,"fields":14506},{"id":14504,"createdAt":14505},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":14507,"slug":14508,"articleIntro":14507,"category":14509},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[14510],{"metadata":14511,"sys":14514,"fields":14521},{"tags":14512,"concepts":14513},[],[],{"space":14515,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14517,"publishedVersion":379,"revision":64,"contentType":14519,"locale":29},{"sys":14516},{"type":12,"linkType":13,"id":14},{"sys":14518},{"id":21,"type":12,"linkType":22},{"sys":14520},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14522,"metaTitle":389,"metaDescription":390,"mainTitle":14523,"subtitle":408,"heroImage":14538,"ctaButton":431,"ctaLink":432},[388],{"data":14524,"content":14525,"nodeType":363},{},[14526,14532],{"data":14527,"content":14528,"nodeType":401},{},[14529],{"data":14530,"marks":14531,"value":400,"nodeType":85},{},[],{"data":14533,"content":14534,"nodeType":94},{},[14535],{"data":14536,"marks":14537,"value":362,"nodeType":85},{},[],{"metadata":14539,"sys":14542,"fields":14547},{"tags":14540,"concepts":14541},[],[],{"space":14543,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14545,"publishedVersion":64,"revision":46,"locale":29},{"sys":14544},{"type":12,"linkType":13,"id":14},{"sys":14546},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14548},{"url":423,"details":14549,"fileName":429,"contentType":430},{"size":425,"image":14550},{"width":427,"height":428},{"sys":14552,"fields":14555},{"id":14553,"createdAt":14554},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":14556,"slug":14557,"articleIntro":14556,"category":14558},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[14559],{"metadata":14560,"sys":14563,"fields":14570},{"tags":14561,"concepts":14562},[],[],{"space":14564,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14566,"publishedVersion":379,"revision":64,"contentType":14568,"locale":29},{"sys":14565},{"type":12,"linkType":13,"id":14},{"sys":14567},{"id":21,"type":12,"linkType":22},{"sys":14569},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14571,"metaTitle":389,"metaDescription":390,"mainTitle":14572,"subtitle":408,"heroImage":14587,"ctaButton":431,"ctaLink":432},[388],{"data":14573,"content":14574,"nodeType":363},{},[14575,14581],{"data":14576,"content":14577,"nodeType":401},{},[14578],{"data":14579,"marks":14580,"value":400,"nodeType":85},{},[],{"data":14582,"content":14583,"nodeType":94},{},[14584],{"data":14585,"marks":14586,"value":362,"nodeType":85},{},[],{"metadata":14588,"sys":14591,"fields":14596},{"tags":14589,"concepts":14590},[],[],{"space":14592,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14594,"publishedVersion":64,"revision":46,"locale":29},{"sys":14593},{"type":12,"linkType":13,"id":14},{"sys":14595},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14597},{"url":423,"details":14598,"fileName":429,"contentType":430},{"size":425,"image":14599},{"width":427,"height":428},{"sys":14601,"fields":14604},{"id":14602,"createdAt":14603},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":14605,"slug":14606,"articleIntro":14605,"category":14607},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[14608],{"metadata":14609,"sys":14612,"fields":14619},{"tags":14610,"concepts":14611},[],[],{"space":14613,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14615,"publishedVersion":379,"revision":64,"contentType":14617,"locale":29},{"sys":14614},{"type":12,"linkType":13,"id":14},{"sys":14616},{"id":21,"type":12,"linkType":22},{"sys":14618},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14620,"metaTitle":389,"metaDescription":390,"mainTitle":14621,"subtitle":408,"heroImage":14636,"ctaButton":431,"ctaLink":432},[388],{"data":14622,"content":14623,"nodeType":363},{},[14624,14630],{"data":14625,"content":14626,"nodeType":401},{},[14627],{"data":14628,"marks":14629,"value":400,"nodeType":85},{},[],{"data":14631,"content":14632,"nodeType":94},{},[14633],{"data":14634,"marks":14635,"value":362,"nodeType":85},{},[],{"metadata":14637,"sys":14640,"fields":14645},{"tags":14638,"concepts":14639},[],[],{"space":14641,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14643,"publishedVersion":64,"revision":46,"locale":29},{"sys":14642},{"type":12,"linkType":13,"id":14},{"sys":14644},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14646},{"url":423,"details":14647,"fileName":429,"contentType":430},{"size":425,"image":14648},{"width":427,"height":428},{"sys":14650,"fields":14653},{"id":14651,"createdAt":14652},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":14654,"slug":14655,"articleIntro":-1,"category":14656},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[14657],{"metadata":14658,"sys":14661,"fields":14668},{"tags":14659,"concepts":14660},[],[],{"space":14662,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14664,"publishedVersion":379,"revision":64,"contentType":14666,"locale":29},{"sys":14663},{"type":12,"linkType":13,"id":14},{"sys":14665},{"id":21,"type":12,"linkType":22},{"sys":14667},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14669,"metaTitle":389,"metaDescription":390,"mainTitle":14670,"subtitle":408,"heroImage":14685,"ctaButton":431,"ctaLink":432},[388],{"data":14671,"content":14672,"nodeType":363},{},[14673,14679],{"data":14674,"content":14675,"nodeType":401},{},[14676],{"data":14677,"marks":14678,"value":400,"nodeType":85},{},[],{"data":14680,"content":14681,"nodeType":94},{},[14682],{"data":14683,"marks":14684,"value":362,"nodeType":85},{},[],{"metadata":14686,"sys":14689,"fields":14694},{"tags":14687,"concepts":14688},[],[],{"space":14690,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14692,"publishedVersion":64,"revision":46,"locale":29},{"sys":14691},{"type":12,"linkType":13,"id":14},{"sys":14693},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14695},{"url":423,"details":14696,"fileName":429,"contentType":430},{"size":425,"image":14697},{"width":427,"height":428},{"sys":14699,"fields":14702},{"id":14700,"createdAt":14701},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":14703,"slug":14704,"articleIntro":-1,"category":14705},"Compte 411 - Clients","compte-411-clients",[14706],{"metadata":14707,"sys":14710,"fields":14717},{"tags":14708,"concepts":14709},[],[],{"space":14711,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14713,"publishedVersion":379,"revision":64,"contentType":14715,"locale":29},{"sys":14712},{"type":12,"linkType":13,"id":14},{"sys":14714},{"id":21,"type":12,"linkType":22},{"sys":14716},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14718,"metaTitle":389,"metaDescription":390,"mainTitle":14719,"subtitle":408,"heroImage":14734,"ctaButton":431,"ctaLink":432},[388],{"data":14720,"content":14721,"nodeType":363},{},[14722,14728],{"data":14723,"content":14724,"nodeType":401},{},[14725],{"data":14726,"marks":14727,"value":400,"nodeType":85},{},[],{"data":14729,"content":14730,"nodeType":94},{},[14731],{"data":14732,"marks":14733,"value":362,"nodeType":85},{},[],{"metadata":14735,"sys":14738,"fields":14743},{"tags":14736,"concepts":14737},[],[],{"space":14739,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14741,"publishedVersion":64,"revision":46,"locale":29},{"sys":14740},{"type":12,"linkType":13,"id":14},{"sys":14742},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14744},{"url":423,"details":14745,"fileName":429,"contentType":430},{"size":425,"image":14746},{"width":427,"height":428},{"sys":14748,"fields":14751},{"id":14749,"createdAt":14750},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":14752,"slug":14753,"articleIntro":14752,"category":14754},"6021 - Matières consommables","compte-6021-matieres-consommables",[14755],{"metadata":14756,"sys":14759,"fields":14766},{"tags":14757,"concepts":14758},[],[],{"space":14760,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14762,"publishedVersion":379,"revision":64,"contentType":14764,"locale":29},{"sys":14761},{"type":12,"linkType":13,"id":14},{"sys":14763},{"id":21,"type":12,"linkType":22},{"sys":14765},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14767,"metaTitle":389,"metaDescription":390,"mainTitle":14768,"subtitle":408,"heroImage":14783,"ctaButton":431,"ctaLink":432},[388],{"data":14769,"content":14770,"nodeType":363},{},[14771,14777],{"data":14772,"content":14773,"nodeType":401},{},[14774],{"data":14775,"marks":14776,"value":400,"nodeType":85},{},[],{"data":14778,"content":14779,"nodeType":94},{},[14780],{"data":14781,"marks":14782,"value":362,"nodeType":85},{},[],{"metadata":14784,"sys":14787,"fields":14792},{"tags":14785,"concepts":14786},[],[],{"space":14788,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14790,"publishedVersion":64,"revision":46,"locale":29},{"sys":14789},{"type":12,"linkType":13,"id":14},{"sys":14791},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14793},{"url":423,"details":14794,"fileName":429,"contentType":430},{"size":425,"image":14795},{"width":427,"height":428},{"sys":14797,"fields":14800},{"id":14798,"createdAt":14799},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":14801,"slug":14802,"articleIntro":14801,"category":14803},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[14804],{"metadata":14805,"sys":14808,"fields":14815},{"tags":14806,"concepts":14807},[],[],{"space":14809,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14811,"publishedVersion":379,"revision":64,"contentType":14813,"locale":29},{"sys":14810},{"type":12,"linkType":13,"id":14},{"sys":14812},{"id":21,"type":12,"linkType":22},{"sys":14814},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14816,"metaTitle":389,"metaDescription":390,"mainTitle":14817,"subtitle":408,"heroImage":14832,"ctaButton":431,"ctaLink":432},[388],{"data":14818,"content":14819,"nodeType":363},{},[14820,14826],{"data":14821,"content":14822,"nodeType":401},{},[14823],{"data":14824,"marks":14825,"value":400,"nodeType":85},{},[],{"data":14827,"content":14828,"nodeType":94},{},[14829],{"data":14830,"marks":14831,"value":362,"nodeType":85},{},[],{"metadata":14833,"sys":14836,"fields":14841},{"tags":14834,"concepts":14835},[],[],{"space":14837,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14839,"publishedVersion":64,"revision":46,"locale":29},{"sys":14838},{"type":12,"linkType":13,"id":14},{"sys":14840},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14842},{"url":423,"details":14843,"fileName":429,"contentType":430},{"size":425,"image":14844},{"width":427,"height":428},{"sys":14846,"fields":14849},{"id":14847,"createdAt":14848},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":14850,"slug":14851,"articleIntro":14850,"category":14852},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[14853],{"metadata":14854,"sys":14857,"fields":14864},{"tags":14855,"concepts":14856},[],[],{"space":14858,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14860,"publishedVersion":379,"revision":64,"contentType":14862,"locale":29},{"sys":14859},{"type":12,"linkType":13,"id":14},{"sys":14861},{"id":21,"type":12,"linkType":22},{"sys":14863},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14865,"metaTitle":389,"metaDescription":390,"mainTitle":14866,"subtitle":408,"heroImage":14881,"ctaButton":431,"ctaLink":432},[388],{"data":14867,"content":14868,"nodeType":363},{},[14869,14875],{"data":14870,"content":14871,"nodeType":401},{},[14872],{"data":14873,"marks":14874,"value":400,"nodeType":85},{},[],{"data":14876,"content":14877,"nodeType":94},{},[14878],{"data":14879,"marks":14880,"value":362,"nodeType":85},{},[],{"metadata":14882,"sys":14885,"fields":14890},{"tags":14883,"concepts":14884},[],[],{"space":14886,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14888,"publishedVersion":64,"revision":46,"locale":29},{"sys":14887},{"type":12,"linkType":13,"id":14},{"sys":14889},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14891},{"url":423,"details":14892,"fileName":429,"contentType":430},{"size":425,"image":14893},{"width":427,"height":428},{"sys":14895,"fields":14898},{"id":14896,"createdAt":14897},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":14899,"slug":14900,"articleIntro":-1,"category":14901},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[14902],{"metadata":14903,"sys":14906,"fields":14913},{"tags":14904,"concepts":14905},[],[],{"space":14907,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14909,"publishedVersion":379,"revision":64,"contentType":14911,"locale":29},{"sys":14908},{"type":12,"linkType":13,"id":14},{"sys":14910},{"id":21,"type":12,"linkType":22},{"sys":14912},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14914,"metaTitle":389,"metaDescription":390,"mainTitle":14915,"subtitle":408,"heroImage":14930,"ctaButton":431,"ctaLink":432},[388],{"data":14916,"content":14917,"nodeType":363},{},[14918,14924],{"data":14919,"content":14920,"nodeType":401},{},[14921],{"data":14922,"marks":14923,"value":400,"nodeType":85},{},[],{"data":14925,"content":14926,"nodeType":94},{},[14927],{"data":14928,"marks":14929,"value":362,"nodeType":85},{},[],{"metadata":14931,"sys":14934,"fields":14939},{"tags":14932,"concepts":14933},[],[],{"space":14935,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14937,"publishedVersion":64,"revision":46,"locale":29},{"sys":14936},{"type":12,"linkType":13,"id":14},{"sys":14938},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14940},{"url":423,"details":14941,"fileName":429,"contentType":430},{"size":425,"image":14942},{"width":427,"height":428},{"sys":14944,"fields":14947},{"id":14945,"createdAt":14946},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":14948,"slug":14949,"articleIntro":14950,"category":14951},"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.",[14952],{"metadata":14953,"sys":14956,"fields":14963},{"tags":14954,"concepts":14955},[],[],{"space":14957,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":14959,"publishedVersion":379,"revision":64,"contentType":14961,"locale":29},{"sys":14958},{"type":12,"linkType":13,"id":14},{"sys":14960},{"id":21,"type":12,"linkType":22},{"sys":14962},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":14964,"metaTitle":389,"metaDescription":390,"mainTitle":14965,"subtitle":408,"heroImage":14980,"ctaButton":431,"ctaLink":432},[388],{"data":14966,"content":14967,"nodeType":363},{},[14968,14974],{"data":14969,"content":14970,"nodeType":401},{},[14971],{"data":14972,"marks":14973,"value":400,"nodeType":85},{},[],{"data":14975,"content":14976,"nodeType":94},{},[14977],{"data":14978,"marks":14979,"value":362,"nodeType":85},{},[],{"metadata":14981,"sys":14984,"fields":14989},{"tags":14982,"concepts":14983},[],[],{"space":14985,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":14987,"publishedVersion":64,"revision":46,"locale":29},{"sys":14986},{"type":12,"linkType":13,"id":14},{"sys":14988},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":14990},{"url":423,"details":14991,"fileName":429,"contentType":430},{"size":425,"image":14992},{"width":427,"height":428},{"sys":14994,"fields":14997},{"id":14995,"createdAt":14996},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":14998,"slug":14999,"articleIntro":14998,"category":15000},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[15001],{"metadata":15002,"sys":15005,"fields":15012},{"tags":15003,"concepts":15004},[],[],{"space":15006,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15008,"publishedVersion":379,"revision":64,"contentType":15010,"locale":29},{"sys":15007},{"type":12,"linkType":13,"id":14},{"sys":15009},{"id":21,"type":12,"linkType":22},{"sys":15011},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15013,"metaTitle":389,"metaDescription":390,"mainTitle":15014,"subtitle":408,"heroImage":15029,"ctaButton":431,"ctaLink":432},[388],{"data":15015,"content":15016,"nodeType":363},{},[15017,15023],{"data":15018,"content":15019,"nodeType":401},{},[15020],{"data":15021,"marks":15022,"value":400,"nodeType":85},{},[],{"data":15024,"content":15025,"nodeType":94},{},[15026],{"data":15027,"marks":15028,"value":362,"nodeType":85},{},[],{"metadata":15030,"sys":15033,"fields":15038},{"tags":15031,"concepts":15032},[],[],{"space":15034,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15036,"publishedVersion":64,"revision":46,"locale":29},{"sys":15035},{"type":12,"linkType":13,"id":14},{"sys":15037},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15039},{"url":423,"details":15040,"fileName":429,"contentType":430},{"size":425,"image":15041},{"width":427,"height":428},{"sys":15043,"fields":15046},{"id":15044,"createdAt":15045},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15047,"slug":15048,"articleIntro":-1,"category":15049},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15050],{"metadata":15051,"sys":15054,"fields":15061},{"tags":15052,"concepts":15053},[],[],{"space":15055,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15057,"publishedVersion":379,"revision":64,"contentType":15059,"locale":29},{"sys":15056},{"type":12,"linkType":13,"id":14},{"sys":15058},{"id":21,"type":12,"linkType":22},{"sys":15060},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15062,"metaTitle":389,"metaDescription":390,"mainTitle":15063,"subtitle":408,"heroImage":15078,"ctaButton":431,"ctaLink":432},[388],{"data":15064,"content":15065,"nodeType":363},{},[15066,15072],{"data":15067,"content":15068,"nodeType":401},{},[15069],{"data":15070,"marks":15071,"value":400,"nodeType":85},{},[],{"data":15073,"content":15074,"nodeType":94},{},[15075],{"data":15076,"marks":15077,"value":362,"nodeType":85},{},[],{"metadata":15079,"sys":15082,"fields":15087},{"tags":15080,"concepts":15081},[],[],{"space":15083,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15085,"publishedVersion":64,"revision":46,"locale":29},{"sys":15084},{"type":12,"linkType":13,"id":14},{"sys":15086},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15088},{"url":423,"details":15089,"fileName":429,"contentType":430},{"size":425,"image":15090},{"width":427,"height":428},{"sys":15092,"fields":15095},{"id":15093,"createdAt":15094},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":15096,"slug":15097,"articleIntro":15096,"category":15098},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[15099],{"metadata":15100,"sys":15103,"fields":15110},{"tags":15101,"concepts":15102},[],[],{"space":15104,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15106,"publishedVersion":379,"revision":64,"contentType":15108,"locale":29},{"sys":15105},{"type":12,"linkType":13,"id":14},{"sys":15107},{"id":21,"type":12,"linkType":22},{"sys":15109},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15111,"metaTitle":389,"metaDescription":390,"mainTitle":15112,"subtitle":408,"heroImage":15127,"ctaButton":431,"ctaLink":432},[388],{"data":15113,"content":15114,"nodeType":363},{},[15115,15121],{"data":15116,"content":15117,"nodeType":401},{},[15118],{"data":15119,"marks":15120,"value":400,"nodeType":85},{},[],{"data":15122,"content":15123,"nodeType":94},{},[15124],{"data":15125,"marks":15126,"value":362,"nodeType":85},{},[],{"metadata":15128,"sys":15131,"fields":15136},{"tags":15129,"concepts":15130},[],[],{"space":15132,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15134,"publishedVersion":64,"revision":46,"locale":29},{"sys":15133},{"type":12,"linkType":13,"id":14},{"sys":15135},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15137},{"url":423,"details":15138,"fileName":429,"contentType":430},{"size":425,"image":15139},{"width":427,"height":428},{"sys":15141,"fields":15144},{"id":15142,"createdAt":15143},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":15145,"slug":15146,"articleIntro":-1,"category":15147},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[15148],{"metadata":15149,"sys":15152,"fields":15159},{"tags":15150,"concepts":15151},[],[],{"space":15153,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15155,"publishedVersion":379,"revision":64,"contentType":15157,"locale":29},{"sys":15154},{"type":12,"linkType":13,"id":14},{"sys":15156},{"id":21,"type":12,"linkType":22},{"sys":15158},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15160,"metaTitle":389,"metaDescription":390,"mainTitle":15161,"subtitle":408,"heroImage":15176,"ctaButton":431,"ctaLink":432},[388],{"data":15162,"content":15163,"nodeType":363},{},[15164,15170],{"data":15165,"content":15166,"nodeType":401},{},[15167],{"data":15168,"marks":15169,"value":400,"nodeType":85},{},[],{"data":15171,"content":15172,"nodeType":94},{},[15173],{"data":15174,"marks":15175,"value":362,"nodeType":85},{},[],{"metadata":15177,"sys":15180,"fields":15185},{"tags":15178,"concepts":15179},[],[],{"space":15181,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15183,"publishedVersion":64,"revision":46,"locale":29},{"sys":15182},{"type":12,"linkType":13,"id":14},{"sys":15184},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15186},{"url":423,"details":15187,"fileName":429,"contentType":430},{"size":425,"image":15188},{"width":427,"height":428},{"sys":15190,"fields":15193},{"id":15191,"createdAt":15192},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":15194,"slug":15195,"articleIntro":15194,"category":15196},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[15197],{"metadata":15198,"sys":15201,"fields":15208},{"tags":15199,"concepts":15200},[],[],{"space":15202,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15204,"publishedVersion":379,"revision":64,"contentType":15206,"locale":29},{"sys":15203},{"type":12,"linkType":13,"id":14},{"sys":15205},{"id":21,"type":12,"linkType":22},{"sys":15207},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15209,"metaTitle":389,"metaDescription":390,"mainTitle":15210,"subtitle":408,"heroImage":15225,"ctaButton":431,"ctaLink":432},[388],{"data":15211,"content":15212,"nodeType":363},{},[15213,15219],{"data":15214,"content":15215,"nodeType":401},{},[15216],{"data":15217,"marks":15218,"value":400,"nodeType":85},{},[],{"data":15220,"content":15221,"nodeType":94},{},[15222],{"data":15223,"marks":15224,"value":362,"nodeType":85},{},[],{"metadata":15226,"sys":15229,"fields":15234},{"tags":15227,"concepts":15228},[],[],{"space":15230,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15232,"publishedVersion":64,"revision":46,"locale":29},{"sys":15231},{"type":12,"linkType":13,"id":14},{"sys":15233},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15235},{"url":423,"details":15236,"fileName":429,"contentType":430},{"size":425,"image":15237},{"width":427,"height":428},{"sys":15239,"fields":15242},{"id":15240,"createdAt":15241},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15243,"slug":15244,"articleIntro":15243,"category":15245},"Compte 6256 - Missions","compte-6256-missions",[15246],{"metadata":15247,"sys":15250,"fields":15257},{"tags":15248,"concepts":15249},[],[],{"space":15251,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15253,"publishedVersion":379,"revision":64,"contentType":15255,"locale":29},{"sys":15252},{"type":12,"linkType":13,"id":14},{"sys":15254},{"id":21,"type":12,"linkType":22},{"sys":15256},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15258,"metaTitle":389,"metaDescription":390,"mainTitle":15259,"subtitle":408,"heroImage":15274,"ctaButton":431,"ctaLink":432},[388],{"data":15260,"content":15261,"nodeType":363},{},[15262,15268],{"data":15263,"content":15264,"nodeType":401},{},[15265],{"data":15266,"marks":15267,"value":400,"nodeType":85},{},[],{"data":15269,"content":15270,"nodeType":94},{},[15271],{"data":15272,"marks":15273,"value":362,"nodeType":85},{},[],{"metadata":15275,"sys":15278,"fields":15283},{"tags":15276,"concepts":15277},[],[],{"space":15279,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15281,"publishedVersion":64,"revision":46,"locale":29},{"sys":15280},{"type":12,"linkType":13,"id":14},{"sys":15282},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15284},{"url":423,"details":15285,"fileName":429,"contentType":430},{"size":425,"image":15286},{"width":427,"height":428},{"sys":15288,"fields":15291},{"id":15289,"createdAt":15290},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":15292,"slug":15293,"articleIntro":-1,"category":15294},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[15295],{"metadata":15296,"sys":15299,"fields":15306},{"tags":15297,"concepts":15298},[],[],{"space":15300,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15302,"publishedVersion":379,"revision":64,"contentType":15304,"locale":29},{"sys":15301},{"type":12,"linkType":13,"id":14},{"sys":15303},{"id":21,"type":12,"linkType":22},{"sys":15305},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15307,"metaTitle":389,"metaDescription":390,"mainTitle":15308,"subtitle":408,"heroImage":15323,"ctaButton":431,"ctaLink":432},[388],{"data":15309,"content":15310,"nodeType":363},{},[15311,15317],{"data":15312,"content":15313,"nodeType":401},{},[15314],{"data":15315,"marks":15316,"value":400,"nodeType":85},{},[],{"data":15318,"content":15319,"nodeType":94},{},[15320],{"data":15321,"marks":15322,"value":362,"nodeType":85},{},[],{"metadata":15324,"sys":15327,"fields":15332},{"tags":15325,"concepts":15326},[],[],{"space":15328,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15330,"publishedVersion":64,"revision":46,"locale":29},{"sys":15329},{"type":12,"linkType":13,"id":14},{"sys":15331},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15333},{"url":423,"details":15334,"fileName":429,"contentType":430},{"size":425,"image":15335},{"width":427,"height":428},{"sys":15337,"fields":15340},{"id":15338,"createdAt":15339},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":15341,"slug":15342,"articleIntro":15341,"category":15343},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[15344],{"metadata":15345,"sys":15348,"fields":15355},{"tags":15346,"concepts":15347},[],[],{"space":15349,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15351,"publishedVersion":379,"revision":64,"contentType":15353,"locale":29},{"sys":15350},{"type":12,"linkType":13,"id":14},{"sys":15352},{"id":21,"type":12,"linkType":22},{"sys":15354},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15356,"metaTitle":389,"metaDescription":390,"mainTitle":15357,"subtitle":408,"heroImage":15372,"ctaButton":431,"ctaLink":432},[388],{"data":15358,"content":15359,"nodeType":363},{},[15360,15366],{"data":15361,"content":15362,"nodeType":401},{},[15363],{"data":15364,"marks":15365,"value":400,"nodeType":85},{},[],{"data":15367,"content":15368,"nodeType":94},{},[15369],{"data":15370,"marks":15371,"value":362,"nodeType":85},{},[],{"metadata":15373,"sys":15376,"fields":15381},{"tags":15374,"concepts":15375},[],[],{"space":15377,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15379,"publishedVersion":64,"revision":46,"locale":29},{"sys":15378},{"type":12,"linkType":13,"id":14},{"sys":15380},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15382},{"url":423,"details":15383,"fileName":429,"contentType":430},{"size":425,"image":15384},{"width":427,"height":428},{"sys":15386,"fields":15389},{"id":15387,"createdAt":15388},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15390,"slug":15391,"articleIntro":15390,"category":15392},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15393],{"metadata":15394,"sys":15397,"fields":15404},{"tags":15395,"concepts":15396},[],[],{"space":15398,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15400,"publishedVersion":379,"revision":64,"contentType":15402,"locale":29},{"sys":15399},{"type":12,"linkType":13,"id":14},{"sys":15401},{"id":21,"type":12,"linkType":22},{"sys":15403},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15405,"metaTitle":389,"metaDescription":390,"mainTitle":15406,"subtitle":408,"heroImage":15421,"ctaButton":431,"ctaLink":432},[388],{"data":15407,"content":15408,"nodeType":363},{},[15409,15415],{"data":15410,"content":15411,"nodeType":401},{},[15412],{"data":15413,"marks":15414,"value":400,"nodeType":85},{},[],{"data":15416,"content":15417,"nodeType":94},{},[15418],{"data":15419,"marks":15420,"value":362,"nodeType":85},{},[],{"metadata":15422,"sys":15425,"fields":15430},{"tags":15423,"concepts":15424},[],[],{"space":15426,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15428,"publishedVersion":64,"revision":46,"locale":29},{"sys":15427},{"type":12,"linkType":13,"id":14},{"sys":15429},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15431},{"url":423,"details":15432,"fileName":429,"contentType":430},{"size":425,"image":15433},{"width":427,"height":428},{"sys":15435,"fields":15438},{"id":15436,"createdAt":15437},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":15439,"slug":15440,"articleIntro":15439,"category":15441},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[15442],{"metadata":15443,"sys":15446,"fields":15453},{"tags":15444,"concepts":15445},[],[],{"space":15447,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15449,"publishedVersion":379,"revision":64,"contentType":15451,"locale":29},{"sys":15448},{"type":12,"linkType":13,"id":14},{"sys":15450},{"id":21,"type":12,"linkType":22},{"sys":15452},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15454,"metaTitle":389,"metaDescription":390,"mainTitle":15455,"subtitle":408,"heroImage":15470,"ctaButton":431,"ctaLink":432},[388],{"data":15456,"content":15457,"nodeType":363},{},[15458,15464],{"data":15459,"content":15460,"nodeType":401},{},[15461],{"data":15462,"marks":15463,"value":400,"nodeType":85},{},[],{"data":15465,"content":15466,"nodeType":94},{},[15467],{"data":15468,"marks":15469,"value":362,"nodeType":85},{},[],{"metadata":15471,"sys":15474,"fields":15479},{"tags":15472,"concepts":15473},[],[],{"space":15475,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15477,"publishedVersion":64,"revision":46,"locale":29},{"sys":15476},{"type":12,"linkType":13,"id":14},{"sys":15478},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15480},{"url":423,"details":15481,"fileName":429,"contentType":430},{"size":425,"image":15482},{"width":427,"height":428},{"sys":15484,"fields":15487},{"id":15485,"createdAt":15486},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":15488,"slug":15489,"articleIntro":15488,"category":15490},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[15491],{"metadata":15492,"sys":15495,"fields":15502},{"tags":15493,"concepts":15494},[],[],{"space":15496,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15498,"publishedVersion":379,"revision":64,"contentType":15500,"locale":29},{"sys":15497},{"type":12,"linkType":13,"id":14},{"sys":15499},{"id":21,"type":12,"linkType":22},{"sys":15501},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15503,"metaTitle":389,"metaDescription":390,"mainTitle":15504,"subtitle":408,"heroImage":15519,"ctaButton":431,"ctaLink":432},[388],{"data":15505,"content":15506,"nodeType":363},{},[15507,15513],{"data":15508,"content":15509,"nodeType":401},{},[15510],{"data":15511,"marks":15512,"value":400,"nodeType":85},{},[],{"data":15514,"content":15515,"nodeType":94},{},[15516],{"data":15517,"marks":15518,"value":362,"nodeType":85},{},[],{"metadata":15520,"sys":15523,"fields":15528},{"tags":15521,"concepts":15522},[],[],{"space":15524,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15526,"publishedVersion":64,"revision":46,"locale":29},{"sys":15525},{"type":12,"linkType":13,"id":14},{"sys":15527},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15529},{"url":423,"details":15530,"fileName":429,"contentType":430},{"size":425,"image":15531},{"width":427,"height":428},{"sys":15533,"fields":15536},{"id":15534,"createdAt":15535},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":15537,"slug":15538,"articleIntro":15539,"category":15540},"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.",[15541],{"metadata":15542,"sys":15545,"fields":15552},{"tags":15543,"concepts":15544},[],[],{"space":15546,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15548,"publishedVersion":379,"revision":64,"contentType":15550,"locale":29},{"sys":15547},{"type":12,"linkType":13,"id":14},{"sys":15549},{"id":21,"type":12,"linkType":22},{"sys":15551},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15553,"metaTitle":389,"metaDescription":390,"mainTitle":15554,"subtitle":408,"heroImage":15569,"ctaButton":431,"ctaLink":432},[388],{"data":15555,"content":15556,"nodeType":363},{},[15557,15563],{"data":15558,"content":15559,"nodeType":401},{},[15560],{"data":15561,"marks":15562,"value":400,"nodeType":85},{},[],{"data":15564,"content":15565,"nodeType":94},{},[15566],{"data":15567,"marks":15568,"value":362,"nodeType":85},{},[],{"metadata":15570,"sys":15573,"fields":15578},{"tags":15571,"concepts":15572},[],[],{"space":15574,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15576,"publishedVersion":64,"revision":46,"locale":29},{"sys":15575},{"type":12,"linkType":13,"id":14},{"sys":15577},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15579},{"url":423,"details":15580,"fileName":429,"contentType":430},{"size":425,"image":15581},{"width":427,"height":428},{"sys":15583,"fields":15586},{"id":15584,"createdAt":15585},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":15587,"slug":15588,"articleIntro":-1,"category":15589},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[15590],{"metadata":15591,"sys":15594,"fields":15601},{"tags":15592,"concepts":15593},[],[],{"space":15595,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15597,"publishedVersion":379,"revision":64,"contentType":15599,"locale":29},{"sys":15596},{"type":12,"linkType":13,"id":14},{"sys":15598},{"id":21,"type":12,"linkType":22},{"sys":15600},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15602,"metaTitle":389,"metaDescription":390,"mainTitle":15603,"subtitle":408,"heroImage":15618,"ctaButton":431,"ctaLink":432},[388],{"data":15604,"content":15605,"nodeType":363},{},[15606,15612],{"data":15607,"content":15608,"nodeType":401},{},[15609],{"data":15610,"marks":15611,"value":400,"nodeType":85},{},[],{"data":15613,"content":15614,"nodeType":94},{},[15615],{"data":15616,"marks":15617,"value":362,"nodeType":85},{},[],{"metadata":15619,"sys":15622,"fields":15627},{"tags":15620,"concepts":15621},[],[],{"space":15623,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15625,"publishedVersion":64,"revision":46,"locale":29},{"sys":15624},{"type":12,"linkType":13,"id":14},{"sys":15626},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15628},{"url":423,"details":15629,"fileName":429,"contentType":430},{"size":425,"image":15630},{"width":427,"height":428},{"sys":15632,"fields":15635},{"id":15633,"createdAt":15634},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":15636,"slug":15637,"articleIntro":-1,"category":15638},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[15639],{"metadata":15640,"sys":15643,"fields":15650},{"tags":15641,"concepts":15642},[],[],{"space":15644,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15646,"publishedVersion":379,"revision":64,"contentType":15648,"locale":29},{"sys":15645},{"type":12,"linkType":13,"id":14},{"sys":15647},{"id":21,"type":12,"linkType":22},{"sys":15649},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15651,"metaTitle":389,"metaDescription":390,"mainTitle":15652,"subtitle":408,"heroImage":15667,"ctaButton":431,"ctaLink":432},[388],{"data":15653,"content":15654,"nodeType":363},{},[15655,15661],{"data":15656,"content":15657,"nodeType":401},{},[15658],{"data":15659,"marks":15660,"value":400,"nodeType":85},{},[],{"data":15662,"content":15663,"nodeType":94},{},[15664],{"data":15665,"marks":15666,"value":362,"nodeType":85},{},[],{"metadata":15668,"sys":15671,"fields":15676},{"tags":15669,"concepts":15670},[],[],{"space":15672,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15674,"publishedVersion":64,"revision":46,"locale":29},{"sys":15673},{"type":12,"linkType":13,"id":14},{"sys":15675},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15677},{"url":423,"details":15678,"fileName":429,"contentType":430},{"size":425,"image":15679},{"width":427,"height":428},{"sys":15681,"fields":15684},{"id":15682,"createdAt":15683},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":15685,"slug":15686,"articleIntro":-1,"category":15687},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[15688],{"metadata":15689,"sys":15692,"fields":15699},{"tags":15690,"concepts":15691},[],[],{"space":15693,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15695,"publishedVersion":379,"revision":64,"contentType":15697,"locale":29},{"sys":15694},{"type":12,"linkType":13,"id":14},{"sys":15696},{"id":21,"type":12,"linkType":22},{"sys":15698},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15700,"metaTitle":389,"metaDescription":390,"mainTitle":15701,"subtitle":408,"heroImage":15716,"ctaButton":431,"ctaLink":432},[388],{"data":15702,"content":15703,"nodeType":363},{},[15704,15710],{"data":15705,"content":15706,"nodeType":401},{},[15707],{"data":15708,"marks":15709,"value":400,"nodeType":85},{},[],{"data":15711,"content":15712,"nodeType":94},{},[15713],{"data":15714,"marks":15715,"value":362,"nodeType":85},{},[],{"metadata":15717,"sys":15720,"fields":15725},{"tags":15718,"concepts":15719},[],[],{"space":15721,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15723,"publishedVersion":64,"revision":46,"locale":29},{"sys":15722},{"type":12,"linkType":13,"id":14},{"sys":15724},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15726},{"url":423,"details":15727,"fileName":429,"contentType":430},{"size":425,"image":15728},{"width":427,"height":428},{"sys":15730,"fields":15733},{"id":15731,"createdAt":15732},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":15734,"slug":15735,"articleIntro":15734,"category":15736},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[15737],{"metadata":15738,"sys":15741,"fields":15748},{"tags":15739,"concepts":15740},[],[],{"space":15742,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15744,"publishedVersion":379,"revision":64,"contentType":15746,"locale":29},{"sys":15743},{"type":12,"linkType":13,"id":14},{"sys":15745},{"id":21,"type":12,"linkType":22},{"sys":15747},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15749,"metaTitle":389,"metaDescription":390,"mainTitle":15750,"subtitle":408,"heroImage":15765,"ctaButton":431,"ctaLink":432},[388],{"data":15751,"content":15752,"nodeType":363},{},[15753,15759],{"data":15754,"content":15755,"nodeType":401},{},[15756],{"data":15757,"marks":15758,"value":400,"nodeType":85},{},[],{"data":15760,"content":15761,"nodeType":94},{},[15762],{"data":15763,"marks":15764,"value":362,"nodeType":85},{},[],{"metadata":15766,"sys":15769,"fields":15774},{"tags":15767,"concepts":15768},[],[],{"space":15770,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15772,"publishedVersion":64,"revision":46,"locale":29},{"sys":15771},{"type":12,"linkType":13,"id":14},{"sys":15773},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15775},{"url":423,"details":15776,"fileName":429,"contentType":430},{"size":425,"image":15777},{"width":427,"height":428},{"sys":15779,"fields":15782},{"id":15780,"createdAt":15781},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":15783,"slug":15784,"articleIntro":-1,"category":15785},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[15786],{"metadata":15787,"sys":15790,"fields":15797},{"tags":15788,"concepts":15789},[],[],{"space":15791,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15793,"publishedVersion":379,"revision":64,"contentType":15795,"locale":29},{"sys":15792},{"type":12,"linkType":13,"id":14},{"sys":15794},{"id":21,"type":12,"linkType":22},{"sys":15796},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15798,"metaTitle":389,"metaDescription":390,"mainTitle":15799,"subtitle":408,"heroImage":15814,"ctaButton":431,"ctaLink":432},[388],{"data":15800,"content":15801,"nodeType":363},{},[15802,15808],{"data":15803,"content":15804,"nodeType":401},{},[15805],{"data":15806,"marks":15807,"value":400,"nodeType":85},{},[],{"data":15809,"content":15810,"nodeType":94},{},[15811],{"data":15812,"marks":15813,"value":362,"nodeType":85},{},[],{"metadata":15815,"sys":15818,"fields":15823},{"tags":15816,"concepts":15817},[],[],{"space":15819,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15821,"publishedVersion":64,"revision":46,"locale":29},{"sys":15820},{"type":12,"linkType":13,"id":14},{"sys":15822},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15824},{"url":423,"details":15825,"fileName":429,"contentType":430},{"size":425,"image":15826},{"width":427,"height":428},{"sys":15828,"fields":15831},{"id":15829,"createdAt":15830},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":15832,"slug":15833,"articleIntro":15832,"category":15834},"6378 - Taxes diverses","compte-6378-taxes-diverses",[15835],{"metadata":15836,"sys":15839,"fields":15846},{"tags":15837,"concepts":15838},[],[],{"space":15840,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15842,"publishedVersion":379,"revision":64,"contentType":15844,"locale":29},{"sys":15841},{"type":12,"linkType":13,"id":14},{"sys":15843},{"id":21,"type":12,"linkType":22},{"sys":15845},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15847,"metaTitle":389,"metaDescription":390,"mainTitle":15848,"subtitle":408,"heroImage":15863,"ctaButton":431,"ctaLink":432},[388],{"data":15849,"content":15850,"nodeType":363},{},[15851,15857],{"data":15852,"content":15853,"nodeType":401},{},[15854],{"data":15855,"marks":15856,"value":400,"nodeType":85},{},[],{"data":15858,"content":15859,"nodeType":94},{},[15860],{"data":15861,"marks":15862,"value":362,"nodeType":85},{},[],{"metadata":15864,"sys":15867,"fields":15872},{"tags":15865,"concepts":15866},[],[],{"space":15868,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15870,"publishedVersion":64,"revision":46,"locale":29},{"sys":15869},{"type":12,"linkType":13,"id":14},{"sys":15871},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15873},{"url":423,"details":15874,"fileName":429,"contentType":430},{"size":425,"image":15875},{"width":427,"height":428},{"sys":15877,"fields":15880},{"id":15878,"createdAt":15879},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":15881,"slug":15882,"articleIntro":15881,"category":15883},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[15884],{"metadata":15885,"sys":15888,"fields":15895},{"tags":15886,"concepts":15887},[],[],{"space":15889,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15891,"publishedVersion":379,"revision":64,"contentType":15893,"locale":29},{"sys":15890},{"type":12,"linkType":13,"id":14},{"sys":15892},{"id":21,"type":12,"linkType":22},{"sys":15894},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15896,"metaTitle":389,"metaDescription":390,"mainTitle":15897,"subtitle":408,"heroImage":15912,"ctaButton":431,"ctaLink":432},[388],{"data":15898,"content":15899,"nodeType":363},{},[15900,15906],{"data":15901,"content":15902,"nodeType":401},{},[15903],{"data":15904,"marks":15905,"value":400,"nodeType":85},{},[],{"data":15907,"content":15908,"nodeType":94},{},[15909],{"data":15910,"marks":15911,"value":362,"nodeType":85},{},[],{"metadata":15913,"sys":15916,"fields":15921},{"tags":15914,"concepts":15915},[],[],{"space":15917,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15919,"publishedVersion":64,"revision":46,"locale":29},{"sys":15918},{"type":12,"linkType":13,"id":14},{"sys":15920},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15922},{"url":423,"details":15923,"fileName":429,"contentType":430},{"size":425,"image":15924},{"width":427,"height":428},{"sys":15926,"fields":15929},{"id":15927,"createdAt":15928},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":15930,"slug":15931,"articleIntro":15930,"category":15932},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[15933],{"metadata":15934,"sys":15937,"fields":15944},{"tags":15935,"concepts":15936},[],[],{"space":15938,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15940,"publishedVersion":379,"revision":64,"contentType":15942,"locale":29},{"sys":15939},{"type":12,"linkType":13,"id":14},{"sys":15941},{"id":21,"type":12,"linkType":22},{"sys":15943},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15945,"metaTitle":389,"metaDescription":390,"mainTitle":15946,"subtitle":408,"heroImage":15961,"ctaButton":431,"ctaLink":432},[388],{"data":15947,"content":15948,"nodeType":363},{},[15949,15955],{"data":15950,"content":15951,"nodeType":401},{},[15952],{"data":15953,"marks":15954,"value":400,"nodeType":85},{},[],{"data":15956,"content":15957,"nodeType":94},{},[15958],{"data":15959,"marks":15960,"value":362,"nodeType":85},{},[],{"metadata":15962,"sys":15965,"fields":15970},{"tags":15963,"concepts":15964},[],[],{"space":15966,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":15968,"publishedVersion":64,"revision":46,"locale":29},{"sys":15967},{"type":12,"linkType":13,"id":14},{"sys":15969},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":15971},{"url":423,"details":15972,"fileName":429,"contentType":430},{"size":425,"image":15973},{"width":427,"height":428},{"sys":15975,"fields":15978},{"id":15976,"createdAt":15977},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":15979,"slug":15980,"articleIntro":-1,"category":15981},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[15982],{"metadata":15983,"sys":15986,"fields":15993},{"tags":15984,"concepts":15985},[],[],{"space":15987,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":15989,"publishedVersion":379,"revision":64,"contentType":15991,"locale":29},{"sys":15988},{"type":12,"linkType":13,"id":14},{"sys":15990},{"id":21,"type":12,"linkType":22},{"sys":15992},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":15994,"metaTitle":389,"metaDescription":390,"mainTitle":15995,"subtitle":408,"heroImage":16010,"ctaButton":431,"ctaLink":432},[388],{"data":15996,"content":15997,"nodeType":363},{},[15998,16004],{"data":15999,"content":16000,"nodeType":401},{},[16001],{"data":16002,"marks":16003,"value":400,"nodeType":85},{},[],{"data":16005,"content":16006,"nodeType":94},{},[16007],{"data":16008,"marks":16009,"value":362,"nodeType":85},{},[],{"metadata":16011,"sys":16014,"fields":16019},{"tags":16012,"concepts":16013},[],[],{"space":16015,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16017,"publishedVersion":64,"revision":46,"locale":29},{"sys":16016},{"type":12,"linkType":13,"id":14},{"sys":16018},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16020},{"url":423,"details":16021,"fileName":429,"contentType":430},{"size":425,"image":16022},{"width":427,"height":428},{"sys":16024,"fields":16027},{"id":16025,"createdAt":16026},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":16028,"slug":16029,"articleIntro":16028,"category":16030},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[16031],{"metadata":16032,"sys":16035,"fields":16042},{"tags":16033,"concepts":16034},[],[],{"space":16036,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16038,"publishedVersion":379,"revision":64,"contentType":16040,"locale":29},{"sys":16037},{"type":12,"linkType":13,"id":14},{"sys":16039},{"id":21,"type":12,"linkType":22},{"sys":16041},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16043,"metaTitle":389,"metaDescription":390,"mainTitle":16044,"subtitle":408,"heroImage":16059,"ctaButton":431,"ctaLink":432},[388],{"data":16045,"content":16046,"nodeType":363},{},[16047,16053],{"data":16048,"content":16049,"nodeType":401},{},[16050],{"data":16051,"marks":16052,"value":400,"nodeType":85},{},[],{"data":16054,"content":16055,"nodeType":94},{},[16056],{"data":16057,"marks":16058,"value":362,"nodeType":85},{},[],{"metadata":16060,"sys":16063,"fields":16068},{"tags":16061,"concepts":16062},[],[],{"space":16064,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16066,"publishedVersion":64,"revision":46,"locale":29},{"sys":16065},{"type":12,"linkType":13,"id":14},{"sys":16067},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16069},{"url":423,"details":16070,"fileName":429,"contentType":430},{"size":425,"image":16071},{"width":427,"height":428},{"sys":16073,"fields":16076},{"id":16074,"createdAt":16075},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":16077,"slug":16078,"articleIntro":16077,"category":16079},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[16080],{"metadata":16081,"sys":16084,"fields":16091},{"tags":16082,"concepts":16083},[],[],{"space":16085,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16087,"publishedVersion":379,"revision":64,"contentType":16089,"locale":29},{"sys":16086},{"type":12,"linkType":13,"id":14},{"sys":16088},{"id":21,"type":12,"linkType":22},{"sys":16090},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16092,"metaTitle":389,"metaDescription":390,"mainTitle":16093,"subtitle":408,"heroImage":16108,"ctaButton":431,"ctaLink":432},[388],{"data":16094,"content":16095,"nodeType":363},{},[16096,16102],{"data":16097,"content":16098,"nodeType":401},{},[16099],{"data":16100,"marks":16101,"value":400,"nodeType":85},{},[],{"data":16103,"content":16104,"nodeType":94},{},[16105],{"data":16106,"marks":16107,"value":362,"nodeType":85},{},[],{"metadata":16109,"sys":16112,"fields":16117},{"tags":16110,"concepts":16111},[],[],{"space":16113,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16115,"publishedVersion":64,"revision":46,"locale":29},{"sys":16114},{"type":12,"linkType":13,"id":14},{"sys":16116},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16118},{"url":423,"details":16119,"fileName":429,"contentType":430},{"size":425,"image":16120},{"width":427,"height":428},{"sys":16122,"fields":16125},{"id":16123,"createdAt":16124},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":16126,"slug":16127,"articleIntro":16126,"category":16128},"6471 - Prestations directes","compte-6471-prestations-directes",[16129],{"metadata":16130,"sys":16133,"fields":16140},{"tags":16131,"concepts":16132},[],[],{"space":16134,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16136,"publishedVersion":379,"revision":64,"contentType":16138,"locale":29},{"sys":16135},{"type":12,"linkType":13,"id":14},{"sys":16137},{"id":21,"type":12,"linkType":22},{"sys":16139},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16141,"metaTitle":389,"metaDescription":390,"mainTitle":16142,"subtitle":408,"heroImage":16157,"ctaButton":431,"ctaLink":432},[388],{"data":16143,"content":16144,"nodeType":363},{},[16145,16151],{"data":16146,"content":16147,"nodeType":401},{},[16148],{"data":16149,"marks":16150,"value":400,"nodeType":85},{},[],{"data":16152,"content":16153,"nodeType":94},{},[16154],{"data":16155,"marks":16156,"value":362,"nodeType":85},{},[],{"metadata":16158,"sys":16161,"fields":16166},{"tags":16159,"concepts":16160},[],[],{"space":16162,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16164,"publishedVersion":64,"revision":46,"locale":29},{"sys":16163},{"type":12,"linkType":13,"id":14},{"sys":16165},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16167},{"url":423,"details":16168,"fileName":429,"contentType":430},{"size":425,"image":16169},{"width":427,"height":428},{"sys":16171,"fields":16174},{"id":16172,"createdAt":16173},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":16175,"slug":16176,"articleIntro":16175,"category":16177},"668 - Autres charges financières","compte-668-autres-charges-financieres",[16178],{"metadata":16179,"sys":16182,"fields":16189},{"tags":16180,"concepts":16181},[],[],{"space":16183,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16185,"publishedVersion":379,"revision":64,"contentType":16187,"locale":29},{"sys":16184},{"type":12,"linkType":13,"id":14},{"sys":16186},{"id":21,"type":12,"linkType":22},{"sys":16188},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16190,"metaTitle":389,"metaDescription":390,"mainTitle":16191,"subtitle":408,"heroImage":16206,"ctaButton":431,"ctaLink":432},[388],{"data":16192,"content":16193,"nodeType":363},{},[16194,16200],{"data":16195,"content":16196,"nodeType":401},{},[16197],{"data":16198,"marks":16199,"value":400,"nodeType":85},{},[],{"data":16201,"content":16202,"nodeType":94},{},[16203],{"data":16204,"marks":16205,"value":362,"nodeType":85},{},[],{"metadata":16207,"sys":16210,"fields":16215},{"tags":16208,"concepts":16209},[],[],{"space":16211,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16213,"publishedVersion":64,"revision":46,"locale":29},{"sys":16212},{"type":12,"linkType":13,"id":14},{"sys":16214},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16216},{"url":423,"details":16217,"fileName":429,"contentType":430},{"size":425,"image":16218},{"width":427,"height":428},{"sys":16220,"fields":16223},{"id":16221,"createdAt":16222},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":16224,"slug":16225,"articleIntro":-1,"category":16226},"Compte 66 - Charges financières","compte-66-charges-financieres",[16227],{"metadata":16228,"sys":16231,"fields":16238},{"tags":16229,"concepts":16230},[],[],{"space":16232,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16234,"publishedVersion":379,"revision":64,"contentType":16236,"locale":29},{"sys":16233},{"type":12,"linkType":13,"id":14},{"sys":16235},{"id":21,"type":12,"linkType":22},{"sys":16237},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16239,"metaTitle":389,"metaDescription":390,"mainTitle":16240,"subtitle":408,"heroImage":16255,"ctaButton":431,"ctaLink":432},[388],{"data":16241,"content":16242,"nodeType":363},{},[16243,16249],{"data":16244,"content":16245,"nodeType":401},{},[16246],{"data":16247,"marks":16248,"value":400,"nodeType":85},{},[],{"data":16250,"content":16251,"nodeType":94},{},[16252],{"data":16253,"marks":16254,"value":362,"nodeType":85},{},[],{"metadata":16256,"sys":16259,"fields":16264},{"tags":16257,"concepts":16258},[],[],{"space":16260,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16262,"publishedVersion":64,"revision":46,"locale":29},{"sys":16261},{"type":12,"linkType":13,"id":14},{"sys":16263},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16265},{"url":423,"details":16266,"fileName":429,"contentType":430},{"size":425,"image":16267},{"width":427,"height":428},{"sys":16269,"fields":16272},{"id":16270,"createdAt":16271},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":16273,"slug":16274,"articleIntro":16273,"category":16275},"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",[16276],{"metadata":16277,"sys":16280,"fields":16287},{"tags":16278,"concepts":16279},[],[],{"space":16281,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16283,"publishedVersion":379,"revision":64,"contentType":16285,"locale":29},{"sys":16282},{"type":12,"linkType":13,"id":14},{"sys":16284},{"id":21,"type":12,"linkType":22},{"sys":16286},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16288,"metaTitle":389,"metaDescription":390,"mainTitle":16289,"subtitle":408,"heroImage":16304,"ctaButton":431,"ctaLink":432},[388],{"data":16290,"content":16291,"nodeType":363},{},[16292,16298],{"data":16293,"content":16294,"nodeType":401},{},[16295],{"data":16296,"marks":16297,"value":400,"nodeType":85},{},[],{"data":16299,"content":16300,"nodeType":94},{},[16301],{"data":16302,"marks":16303,"value":362,"nodeType":85},{},[],{"metadata":16305,"sys":16308,"fields":16313},{"tags":16306,"concepts":16307},[],[],{"space":16309,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16311,"publishedVersion":64,"revision":46,"locale":29},{"sys":16310},{"type":12,"linkType":13,"id":14},{"sys":16312},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16314},{"url":423,"details":16315,"fileName":429,"contentType":430},{"size":425,"image":16316},{"width":427,"height":428},{"sys":16318,"fields":16321},{"id":16319,"createdAt":16320},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":16322,"slug":16323,"articleIntro":-1,"category":16324},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[16325],{"metadata":16326,"sys":16329,"fields":16336},{"tags":16327,"concepts":16328},[],[],{"space":16330,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16332,"publishedVersion":379,"revision":64,"contentType":16334,"locale":29},{"sys":16331},{"type":12,"linkType":13,"id":14},{"sys":16333},{"id":21,"type":12,"linkType":22},{"sys":16335},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16337,"metaTitle":389,"metaDescription":390,"mainTitle":16338,"subtitle":408,"heroImage":16353,"ctaButton":431,"ctaLink":432},[388],{"data":16339,"content":16340,"nodeType":363},{},[16341,16347],{"data":16342,"content":16343,"nodeType":401},{},[16344],{"data":16345,"marks":16346,"value":400,"nodeType":85},{},[],{"data":16348,"content":16349,"nodeType":94},{},[16350],{"data":16351,"marks":16352,"value":362,"nodeType":85},{},[],{"metadata":16354,"sys":16357,"fields":16362},{"tags":16355,"concepts":16356},[],[],{"space":16358,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16360,"publishedVersion":64,"revision":46,"locale":29},{"sys":16359},{"type":12,"linkType":13,"id":14},{"sys":16361},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16363},{"url":423,"details":16364,"fileName":429,"contentType":430},{"size":425,"image":16365},{"width":427,"height":428},{"sys":16367,"fields":16370},{"id":16368,"createdAt":16369},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":16371,"slug":16372,"articleIntro":16371,"category":16373},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[16374],{"metadata":16375,"sys":16378,"fields":16385},{"tags":16376,"concepts":16377},[],[],{"space":16379,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16381,"publishedVersion":379,"revision":64,"contentType":16383,"locale":29},{"sys":16380},{"type":12,"linkType":13,"id":14},{"sys":16382},{"id":21,"type":12,"linkType":22},{"sys":16384},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16386,"metaTitle":389,"metaDescription":390,"mainTitle":16387,"subtitle":408,"heroImage":16402,"ctaButton":431,"ctaLink":432},[388],{"data":16388,"content":16389,"nodeType":363},{},[16390,16396],{"data":16391,"content":16392,"nodeType":401},{},[16393],{"data":16394,"marks":16395,"value":400,"nodeType":85},{},[],{"data":16397,"content":16398,"nodeType":94},{},[16399],{"data":16400,"marks":16401,"value":362,"nodeType":85},{},[],{"metadata":16403,"sys":16406,"fields":16411},{"tags":16404,"concepts":16405},[],[],{"space":16407,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16409,"publishedVersion":64,"revision":46,"locale":29},{"sys":16408},{"type":12,"linkType":13,"id":14},{"sys":16410},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16412},{"url":423,"details":16413,"fileName":429,"contentType":430},{"size":425,"image":16414},{"width":427,"height":428},{"sys":16416,"fields":16419},{"id":16417,"createdAt":16418},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":16420,"slug":16421,"articleIntro":-1,"category":16422},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[16423],{"metadata":16424,"sys":16427,"fields":16434},{"tags":16425,"concepts":16426},[],[],{"space":16428,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16430,"publishedVersion":379,"revision":64,"contentType":16432,"locale":29},{"sys":16429},{"type":12,"linkType":13,"id":14},{"sys":16431},{"id":21,"type":12,"linkType":22},{"sys":16433},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16435,"metaTitle":389,"metaDescription":390,"mainTitle":16436,"subtitle":408,"heroImage":16451,"ctaButton":431,"ctaLink":432},[388],{"data":16437,"content":16438,"nodeType":363},{},[16439,16445],{"data":16440,"content":16441,"nodeType":401},{},[16442],{"data":16443,"marks":16444,"value":400,"nodeType":85},{},[],{"data":16446,"content":16447,"nodeType":94},{},[16448],{"data":16449,"marks":16450,"value":362,"nodeType":85},{},[],{"metadata":16452,"sys":16455,"fields":16460},{"tags":16453,"concepts":16454},[],[],{"space":16456,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16458,"publishedVersion":64,"revision":46,"locale":29},{"sys":16457},{"type":12,"linkType":13,"id":14},{"sys":16459},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16461},{"url":423,"details":16462,"fileName":429,"contentType":430},{"size":425,"image":16463},{"width":427,"height":428},{"sys":16465,"fields":16468},{"id":16466,"createdAt":16467},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":16469,"slug":16470,"articleIntro":16469,"category":16471},"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",[16472],{"metadata":16473,"sys":16476,"fields":16483},{"tags":16474,"concepts":16475},[],[],{"space":16477,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16479,"publishedVersion":379,"revision":64,"contentType":16481,"locale":29},{"sys":16478},{"type":12,"linkType":13,"id":14},{"sys":16480},{"id":21,"type":12,"linkType":22},{"sys":16482},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16484,"metaTitle":389,"metaDescription":390,"mainTitle":16485,"subtitle":408,"heroImage":16500,"ctaButton":431,"ctaLink":432},[388],{"data":16486,"content":16487,"nodeType":363},{},[16488,16494],{"data":16489,"content":16490,"nodeType":401},{},[16491],{"data":16492,"marks":16493,"value":400,"nodeType":85},{},[],{"data":16495,"content":16496,"nodeType":94},{},[16497],{"data":16498,"marks":16499,"value":362,"nodeType":85},{},[],{"metadata":16501,"sys":16504,"fields":16509},{"tags":16502,"concepts":16503},[],[],{"space":16505,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16507,"publishedVersion":64,"revision":46,"locale":29},{"sys":16506},{"type":12,"linkType":13,"id":14},{"sys":16508},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16510},{"url":423,"details":16511,"fileName":429,"contentType":430},{"size":425,"image":16512},{"width":427,"height":428},{"sys":16514,"fields":16517},{"id":16515,"createdAt":16516},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":16518,"slug":16519,"articleIntro":16518,"category":16520},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[16521],{"metadata":16522,"sys":16525,"fields":16532},{"tags":16523,"concepts":16524},[],[],{"space":16526,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16528,"publishedVersion":379,"revision":64,"contentType":16530,"locale":29},{"sys":16527},{"type":12,"linkType":13,"id":14},{"sys":16529},{"id":21,"type":12,"linkType":22},{"sys":16531},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16533,"metaTitle":389,"metaDescription":390,"mainTitle":16534,"subtitle":408,"heroImage":16549,"ctaButton":431,"ctaLink":432},[388],{"data":16535,"content":16536,"nodeType":363},{},[16537,16543],{"data":16538,"content":16539,"nodeType":401},{},[16540],{"data":16541,"marks":16542,"value":400,"nodeType":85},{},[],{"data":16544,"content":16545,"nodeType":94},{},[16546],{"data":16547,"marks":16548,"value":362,"nodeType":85},{},[],{"metadata":16550,"sys":16553,"fields":16558},{"tags":16551,"concepts":16552},[],[],{"space":16554,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16556,"publishedVersion":64,"revision":46,"locale":29},{"sys":16555},{"type":12,"linkType":13,"id":14},{"sys":16557},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16559},{"url":423,"details":16560,"fileName":429,"contentType":430},{"size":425,"image":16561},{"width":427,"height":428},{"sys":16563,"fields":16566},{"id":16564,"createdAt":16565},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":16567,"slug":16568,"articleIntro":16567,"category":16569},"613 - Locations","compte-613-locations",[16570],{"metadata":16571,"sys":16574,"fields":16581},{"tags":16572,"concepts":16573},[],[],{"space":16575,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16577,"publishedVersion":379,"revision":64,"contentType":16579,"locale":29},{"sys":16576},{"type":12,"linkType":13,"id":14},{"sys":16578},{"id":21,"type":12,"linkType":22},{"sys":16580},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16582,"metaTitle":389,"metaDescription":390,"mainTitle":16583,"subtitle":408,"heroImage":16598,"ctaButton":431,"ctaLink":432},[388],{"data":16584,"content":16585,"nodeType":363},{},[16586,16592],{"data":16587,"content":16588,"nodeType":401},{},[16589],{"data":16590,"marks":16591,"value":400,"nodeType":85},{},[],{"data":16593,"content":16594,"nodeType":94},{},[16595],{"data":16596,"marks":16597,"value":362,"nodeType":85},{},[],{"metadata":16599,"sys":16602,"fields":16607},{"tags":16600,"concepts":16601},[],[],{"space":16603,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16605,"publishedVersion":64,"revision":46,"locale":29},{"sys":16604},{"type":12,"linkType":13,"id":14},{"sys":16606},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16608},{"url":423,"details":16609,"fileName":429,"contentType":430},{"size":425,"image":16610},{"width":427,"height":428},{"sys":16612,"fields":16615},{"id":16613,"createdAt":16614},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":16616,"slug":16617,"articleIntro":16616,"category":16618},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[16619],{"metadata":16620,"sys":16623,"fields":16630},{"tags":16621,"concepts":16622},[],[],{"space":16624,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16626,"publishedVersion":379,"revision":64,"contentType":16628,"locale":29},{"sys":16625},{"type":12,"linkType":13,"id":14},{"sys":16627},{"id":21,"type":12,"linkType":22},{"sys":16629},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16631,"metaTitle":389,"metaDescription":390,"mainTitle":16632,"subtitle":408,"heroImage":16647,"ctaButton":431,"ctaLink":432},[388],{"data":16633,"content":16634,"nodeType":363},{},[16635,16641],{"data":16636,"content":16637,"nodeType":401},{},[16638],{"data":16639,"marks":16640,"value":400,"nodeType":85},{},[],{"data":16642,"content":16643,"nodeType":94},{},[16644],{"data":16645,"marks":16646,"value":362,"nodeType":85},{},[],{"metadata":16648,"sys":16651,"fields":16656},{"tags":16649,"concepts":16650},[],[],{"space":16652,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16654,"publishedVersion":64,"revision":46,"locale":29},{"sys":16653},{"type":12,"linkType":13,"id":14},{"sys":16655},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16657},{"url":423,"details":16658,"fileName":429,"contentType":430},{"size":425,"image":16659},{"width":427,"height":428},{"sys":16661,"fields":16664},{"id":16662,"createdAt":16663},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":16665,"slug":16666,"articleIntro":16665,"category":16667},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[16668],{"metadata":16669,"sys":16672,"fields":16679},{"tags":16670,"concepts":16671},[],[],{"space":16673,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16675,"publishedVersion":379,"revision":64,"contentType":16677,"locale":29},{"sys":16674},{"type":12,"linkType":13,"id":14},{"sys":16676},{"id":21,"type":12,"linkType":22},{"sys":16678},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16680,"metaTitle":389,"metaDescription":390,"mainTitle":16681,"subtitle":408,"heroImage":16696,"ctaButton":431,"ctaLink":432},[388],{"data":16682,"content":16683,"nodeType":363},{},[16684,16690],{"data":16685,"content":16686,"nodeType":401},{},[16687],{"data":16688,"marks":16689,"value":400,"nodeType":85},{},[],{"data":16691,"content":16692,"nodeType":94},{},[16693],{"data":16694,"marks":16695,"value":362,"nodeType":85},{},[],{"metadata":16697,"sys":16700,"fields":16705},{"tags":16698,"concepts":16699},[],[],{"space":16701,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16703,"publishedVersion":64,"revision":46,"locale":29},{"sys":16702},{"type":12,"linkType":13,"id":14},{"sys":16704},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16706},{"url":423,"details":16707,"fileName":429,"contentType":430},{"size":425,"image":16708},{"width":427,"height":428},{"sys":16710,"fields":16713},{"id":16711,"createdAt":16712},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":16714,"slug":16715,"articleIntro":-1,"category":16716},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[16717],{"metadata":16718,"sys":16721,"fields":16728},{"tags":16719,"concepts":16720},[],[],{"space":16722,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16724,"publishedVersion":379,"revision":64,"contentType":16726,"locale":29},{"sys":16723},{"type":12,"linkType":13,"id":14},{"sys":16725},{"id":21,"type":12,"linkType":22},{"sys":16727},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16729,"metaTitle":389,"metaDescription":390,"mainTitle":16730,"subtitle":408,"heroImage":16745,"ctaButton":431,"ctaLink":432},[388],{"data":16731,"content":16732,"nodeType":363},{},[16733,16739],{"data":16734,"content":16735,"nodeType":401},{},[16736],{"data":16737,"marks":16738,"value":400,"nodeType":85},{},[],{"data":16740,"content":16741,"nodeType":94},{},[16742],{"data":16743,"marks":16744,"value":362,"nodeType":85},{},[],{"metadata":16746,"sys":16749,"fields":16754},{"tags":16747,"concepts":16748},[],[],{"space":16750,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16752,"publishedVersion":64,"revision":46,"locale":29},{"sys":16751},{"type":12,"linkType":13,"id":14},{"sys":16753},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16755},{"url":423,"details":16756,"fileName":429,"contentType":430},{"size":425,"image":16757},{"width":427,"height":428},{"sys":16759,"fields":16762},{"id":16760,"createdAt":16761},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":16763,"slug":16764,"articleIntro":16763,"category":16765},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[16766],{"metadata":16767,"sys":16770,"fields":16777},{"tags":16768,"concepts":16769},[],[],{"space":16771,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16773,"publishedVersion":379,"revision":64,"contentType":16775,"locale":29},{"sys":16772},{"type":12,"linkType":13,"id":14},{"sys":16774},{"id":21,"type":12,"linkType":22},{"sys":16776},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16778,"metaTitle":389,"metaDescription":390,"mainTitle":16779,"subtitle":408,"heroImage":16794,"ctaButton":431,"ctaLink":432},[388],{"data":16780,"content":16781,"nodeType":363},{},[16782,16788],{"data":16783,"content":16784,"nodeType":401},{},[16785],{"data":16786,"marks":16787,"value":400,"nodeType":85},{},[],{"data":16789,"content":16790,"nodeType":94},{},[16791],{"data":16792,"marks":16793,"value":362,"nodeType":85},{},[],{"metadata":16795,"sys":16798,"fields":16803},{"tags":16796,"concepts":16797},[],[],{"space":16799,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16801,"publishedVersion":64,"revision":46,"locale":29},{"sys":16800},{"type":12,"linkType":13,"id":14},{"sys":16802},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16804},{"url":423,"details":16805,"fileName":429,"contentType":430},{"size":425,"image":16806},{"width":427,"height":428},{"sys":16808,"fields":16811},{"id":16809,"createdAt":16810},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":16812,"slug":16813,"articleIntro":16812,"category":16814},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[16815],{"metadata":16816,"sys":16819,"fields":16826},{"tags":16817,"concepts":16818},[],[],{"space":16820,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16822,"publishedVersion":379,"revision":64,"contentType":16824,"locale":29},{"sys":16821},{"type":12,"linkType":13,"id":14},{"sys":16823},{"id":21,"type":12,"linkType":22},{"sys":16825},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16827,"metaTitle":389,"metaDescription":390,"mainTitle":16828,"subtitle":408,"heroImage":16843,"ctaButton":431,"ctaLink":432},[388],{"data":16829,"content":16830,"nodeType":363},{},[16831,16837],{"data":16832,"content":16833,"nodeType":401},{},[16834],{"data":16835,"marks":16836,"value":400,"nodeType":85},{},[],{"data":16838,"content":16839,"nodeType":94},{},[16840],{"data":16841,"marks":16842,"value":362,"nodeType":85},{},[],{"metadata":16844,"sys":16847,"fields":16852},{"tags":16845,"concepts":16846},[],[],{"space":16848,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16850,"publishedVersion":64,"revision":46,"locale":29},{"sys":16849},{"type":12,"linkType":13,"id":14},{"sys":16851},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16853},{"url":423,"details":16854,"fileName":429,"contentType":430},{"size":425,"image":16855},{"width":427,"height":428},{"sys":16857,"fields":16860},{"id":16858,"createdAt":16859},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":16861,"slug":16862,"articleIntro":-1,"category":16863},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[16864],{"metadata":16865,"sys":16868,"fields":16875},{"tags":16866,"concepts":16867},[],[],{"space":16869,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16871,"publishedVersion":379,"revision":64,"contentType":16873,"locale":29},{"sys":16870},{"type":12,"linkType":13,"id":14},{"sys":16872},{"id":21,"type":12,"linkType":22},{"sys":16874},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16876,"metaTitle":389,"metaDescription":390,"mainTitle":16877,"subtitle":408,"heroImage":16892,"ctaButton":431,"ctaLink":432},[388],{"data":16878,"content":16879,"nodeType":363},{},[16880,16886],{"data":16881,"content":16882,"nodeType":401},{},[16883],{"data":16884,"marks":16885,"value":400,"nodeType":85},{},[],{"data":16887,"content":16888,"nodeType":94},{},[16889],{"data":16890,"marks":16891,"value":362,"nodeType":85},{},[],{"metadata":16893,"sys":16896,"fields":16901},{"tags":16894,"concepts":16895},[],[],{"space":16897,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16899,"publishedVersion":64,"revision":46,"locale":29},{"sys":16898},{"type":12,"linkType":13,"id":14},{"sys":16900},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16902},{"url":423,"details":16903,"fileName":429,"contentType":430},{"size":425,"image":16904},{"width":427,"height":428},{"sys":16906,"fields":16909},{"id":16907,"createdAt":16908},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":16910,"slug":16911,"articleIntro":16910,"category":16912},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[16913],{"metadata":16914,"sys":16917,"fields":16924},{"tags":16915,"concepts":16916},[],[],{"space":16918,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16920,"publishedVersion":379,"revision":64,"contentType":16922,"locale":29},{"sys":16919},{"type":12,"linkType":13,"id":14},{"sys":16921},{"id":21,"type":12,"linkType":22},{"sys":16923},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16925,"metaTitle":389,"metaDescription":390,"mainTitle":16926,"subtitle":408,"heroImage":16941,"ctaButton":431,"ctaLink":432},[388],{"data":16927,"content":16928,"nodeType":363},{},[16929,16935],{"data":16930,"content":16931,"nodeType":401},{},[16932],{"data":16933,"marks":16934,"value":400,"nodeType":85},{},[],{"data":16936,"content":16937,"nodeType":94},{},[16938],{"data":16939,"marks":16940,"value":362,"nodeType":85},{},[],{"metadata":16942,"sys":16945,"fields":16950},{"tags":16943,"concepts":16944},[],[],{"space":16946,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16948,"publishedVersion":64,"revision":46,"locale":29},{"sys":16947},{"type":12,"linkType":13,"id":14},{"sys":16949},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16951},{"url":423,"details":16952,"fileName":429,"contentType":430},{"size":425,"image":16953},{"width":427,"height":428},{"sys":16955,"fields":16957},{"id":16956,"createdAt":1271},"6Cyiu2vRN9DinrNv9tFLZe",{"title":16958,"slug":16959,"articleIntro":16958,"category":16960},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[16961],{"metadata":16962,"sys":16965,"fields":16972},{"tags":16963,"concepts":16964},[],[],{"space":16966,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":16968,"publishedVersion":379,"revision":64,"contentType":16970,"locale":29},{"sys":16967},{"type":12,"linkType":13,"id":14},{"sys":16969},{"id":21,"type":12,"linkType":22},{"sys":16971},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":16973,"metaTitle":389,"metaDescription":390,"mainTitle":16974,"subtitle":408,"heroImage":16989,"ctaButton":431,"ctaLink":432},[388],{"data":16975,"content":16976,"nodeType":363},{},[16977,16983],{"data":16978,"content":16979,"nodeType":401},{},[16980],{"data":16981,"marks":16982,"value":400,"nodeType":85},{},[],{"data":16984,"content":16985,"nodeType":94},{},[16986],{"data":16987,"marks":16988,"value":362,"nodeType":85},{},[],{"metadata":16990,"sys":16993,"fields":16998},{"tags":16991,"concepts":16992},[],[],{"space":16994,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":16996,"publishedVersion":64,"revision":46,"locale":29},{"sys":16995},{"type":12,"linkType":13,"id":14},{"sys":16997},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":16999},{"url":423,"details":17000,"fileName":429,"contentType":430},{"size":425,"image":17001},{"width":427,"height":428},{"sys":17003,"fields":17006},{"id":17004,"createdAt":17005},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":17007,"slug":17008,"articleIntro":-1,"category":17009},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[17010],{"metadata":17011,"sys":17014,"fields":17021},{"tags":17012,"concepts":17013},[],[],{"space":17015,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17017,"publishedVersion":379,"revision":64,"contentType":17019,"locale":29},{"sys":17016},{"type":12,"linkType":13,"id":14},{"sys":17018},{"id":21,"type":12,"linkType":22},{"sys":17020},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17022,"metaTitle":389,"metaDescription":390,"mainTitle":17023,"subtitle":408,"heroImage":17038,"ctaButton":431,"ctaLink":432},[388],{"data":17024,"content":17025,"nodeType":363},{},[17026,17032],{"data":17027,"content":17028,"nodeType":401},{},[17029],{"data":17030,"marks":17031,"value":400,"nodeType":85},{},[],{"data":17033,"content":17034,"nodeType":94},{},[17035],{"data":17036,"marks":17037,"value":362,"nodeType":85},{},[],{"metadata":17039,"sys":17042,"fields":17047},{"tags":17040,"concepts":17041},[],[],{"space":17043,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17045,"publishedVersion":64,"revision":46,"locale":29},{"sys":17044},{"type":12,"linkType":13,"id":14},{"sys":17046},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17048},{"url":423,"details":17049,"fileName":429,"contentType":430},{"size":425,"image":17050},{"width":427,"height":428},{"sys":17052,"fields":17055},{"id":17053,"createdAt":17054},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":17056,"slug":17057,"articleIntro":17058,"category":17059},"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.",[17060],{"metadata":17061,"sys":17064,"fields":17071},{"tags":17062,"concepts":17063},[],[],{"space":17065,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17067,"publishedVersion":379,"revision":64,"contentType":17069,"locale":29},{"sys":17066},{"type":12,"linkType":13,"id":14},{"sys":17068},{"id":21,"type":12,"linkType":22},{"sys":17070},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17072,"metaTitle":389,"metaDescription":390,"mainTitle":17073,"subtitle":408,"heroImage":17088,"ctaButton":431,"ctaLink":432},[388],{"data":17074,"content":17075,"nodeType":363},{},[17076,17082],{"data":17077,"content":17078,"nodeType":401},{},[17079],{"data":17080,"marks":17081,"value":400,"nodeType":85},{},[],{"data":17083,"content":17084,"nodeType":94},{},[17085],{"data":17086,"marks":17087,"value":362,"nodeType":85},{},[],{"metadata":17089,"sys":17092,"fields":17097},{"tags":17090,"concepts":17091},[],[],{"space":17093,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17095,"publishedVersion":64,"revision":46,"locale":29},{"sys":17094},{"type":12,"linkType":13,"id":14},{"sys":17096},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17098},{"url":423,"details":17099,"fileName":429,"contentType":430},{"size":425,"image":17100},{"width":427,"height":428},{"sys":17102,"fields":17105},{"id":17103,"createdAt":17104},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":17106,"slug":17107,"articleIntro":17106,"category":17108},"Compte 502 - Actions propres","compte-502-actions-propres",[17109],{"metadata":17110,"sys":17113,"fields":17120},{"tags":17111,"concepts":17112},[],[],{"space":17114,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17116,"publishedVersion":379,"revision":64,"contentType":17118,"locale":29},{"sys":17115},{"type":12,"linkType":13,"id":14},{"sys":17117},{"id":21,"type":12,"linkType":22},{"sys":17119},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17121,"metaTitle":389,"metaDescription":390,"mainTitle":17122,"subtitle":408,"heroImage":17137,"ctaButton":431,"ctaLink":432},[388],{"data":17123,"content":17124,"nodeType":363},{},[17125,17131],{"data":17126,"content":17127,"nodeType":401},{},[17128],{"data":17129,"marks":17130,"value":400,"nodeType":85},{},[],{"data":17132,"content":17133,"nodeType":94},{},[17134],{"data":17135,"marks":17136,"value":362,"nodeType":85},{},[],{"metadata":17138,"sys":17141,"fields":17146},{"tags":17139,"concepts":17140},[],[],{"space":17142,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17144,"publishedVersion":64,"revision":46,"locale":29},{"sys":17143},{"type":12,"linkType":13,"id":14},{"sys":17145},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17147},{"url":423,"details":17148,"fileName":429,"contentType":430},{"size":425,"image":17149},{"width":427,"height":428},{"sys":17151,"fields":17154},{"id":17152,"createdAt":17153},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":17155,"slug":17156,"articleIntro":17155,"category":17157},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[17158],{"metadata":17159,"sys":17162,"fields":17169},{"tags":17160,"concepts":17161},[],[],{"space":17163,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17165,"publishedVersion":379,"revision":64,"contentType":17167,"locale":29},{"sys":17164},{"type":12,"linkType":13,"id":14},{"sys":17166},{"id":21,"type":12,"linkType":22},{"sys":17168},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17170,"metaTitle":389,"metaDescription":390,"mainTitle":17171,"subtitle":408,"heroImage":17186,"ctaButton":431,"ctaLink":432},[388],{"data":17172,"content":17173,"nodeType":363},{},[17174,17180],{"data":17175,"content":17176,"nodeType":401},{},[17177],{"data":17178,"marks":17179,"value":400,"nodeType":85},{},[],{"data":17181,"content":17182,"nodeType":94},{},[17183],{"data":17184,"marks":17185,"value":362,"nodeType":85},{},[],{"metadata":17187,"sys":17190,"fields":17195},{"tags":17188,"concepts":17189},[],[],{"space":17191,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17193,"publishedVersion":64,"revision":46,"locale":29},{"sys":17192},{"type":12,"linkType":13,"id":14},{"sys":17194},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17196},{"url":423,"details":17197,"fileName":429,"contentType":430},{"size":425,"image":17198},{"width":427,"height":428},{"sys":17200,"fields":17203},{"id":17201,"createdAt":17202},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17204,"slug":17205,"articleIntro":-1,"category":17206},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17207],{"metadata":17208,"sys":17211,"fields":17218},{"tags":17209,"concepts":17210},[],[],{"space":17212,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17214,"publishedVersion":379,"revision":64,"contentType":17216,"locale":29},{"sys":17213},{"type":12,"linkType":13,"id":14},{"sys":17215},{"id":21,"type":12,"linkType":22},{"sys":17217},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17219,"metaTitle":389,"metaDescription":390,"mainTitle":17220,"subtitle":408,"heroImage":17235,"ctaButton":431,"ctaLink":432},[388],{"data":17221,"content":17222,"nodeType":363},{},[17223,17229],{"data":17224,"content":17225,"nodeType":401},{},[17226],{"data":17227,"marks":17228,"value":400,"nodeType":85},{},[],{"data":17230,"content":17231,"nodeType":94},{},[17232],{"data":17233,"marks":17234,"value":362,"nodeType":85},{},[],{"metadata":17236,"sys":17239,"fields":17244},{"tags":17237,"concepts":17238},[],[],{"space":17240,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17242,"publishedVersion":64,"revision":46,"locale":29},{"sys":17241},{"type":12,"linkType":13,"id":14},{"sys":17243},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17245},{"url":423,"details":17246,"fileName":429,"contentType":430},{"size":425,"image":17247},{"width":427,"height":428},{"sys":17249,"fields":17252},{"id":17250,"createdAt":17251},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":17253,"slug":17254,"articleIntro":17253,"category":17255},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[17256],{"metadata":17257,"sys":17260,"fields":17267},{"tags":17258,"concepts":17259},[],[],{"space":17261,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17263,"publishedVersion":379,"revision":64,"contentType":17265,"locale":29},{"sys":17262},{"type":12,"linkType":13,"id":14},{"sys":17264},{"id":21,"type":12,"linkType":22},{"sys":17266},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17268,"metaTitle":389,"metaDescription":390,"mainTitle":17269,"subtitle":408,"heroImage":17284,"ctaButton":431,"ctaLink":432},[388],{"data":17270,"content":17271,"nodeType":363},{},[17272,17278],{"data":17273,"content":17274,"nodeType":401},{},[17275],{"data":17276,"marks":17277,"value":400,"nodeType":85},{},[],{"data":17279,"content":17280,"nodeType":94},{},[17281],{"data":17282,"marks":17283,"value":362,"nodeType":85},{},[],{"metadata":17285,"sys":17288,"fields":17293},{"tags":17286,"concepts":17287},[],[],{"space":17289,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17291,"publishedVersion":64,"revision":46,"locale":29},{"sys":17290},{"type":12,"linkType":13,"id":14},{"sys":17292},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17294},{"url":423,"details":17295,"fileName":429,"contentType":430},{"size":425,"image":17296},{"width":427,"height":428},{"sys":17298,"fields":17301},{"id":17299,"createdAt":17300},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":17302,"slug":17303,"articleIntro":17302,"category":17304},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[17305],{"metadata":17306,"sys":17309,"fields":17316},{"tags":17307,"concepts":17308},[],[],{"space":17310,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17312,"publishedVersion":379,"revision":64,"contentType":17314,"locale":29},{"sys":17311},{"type":12,"linkType":13,"id":14},{"sys":17313},{"id":21,"type":12,"linkType":22},{"sys":17315},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17317,"metaTitle":389,"metaDescription":390,"mainTitle":17318,"subtitle":408,"heroImage":17333,"ctaButton":431,"ctaLink":432},[388],{"data":17319,"content":17320,"nodeType":363},{},[17321,17327],{"data":17322,"content":17323,"nodeType":401},{},[17324],{"data":17325,"marks":17326,"value":400,"nodeType":85},{},[],{"data":17328,"content":17329,"nodeType":94},{},[17330],{"data":17331,"marks":17332,"value":362,"nodeType":85},{},[],{"metadata":17334,"sys":17337,"fields":17342},{"tags":17335,"concepts":17336},[],[],{"space":17338,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17340,"publishedVersion":64,"revision":46,"locale":29},{"sys":17339},{"type":12,"linkType":13,"id":14},{"sys":17341},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17343},{"url":423,"details":17344,"fileName":429,"contentType":430},{"size":425,"image":17345},{"width":427,"height":428},{"sys":17347,"fields":17350},{"id":17348,"createdAt":17349},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":17351,"slug":17352,"articleIntro":17351,"category":17353},"6331 - Versement de transport","compte-6331-versement-de-transport",[17354],{"metadata":17355,"sys":17358,"fields":17365},{"tags":17356,"concepts":17357},[],[],{"space":17359,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17361,"publishedVersion":379,"revision":64,"contentType":17363,"locale":29},{"sys":17360},{"type":12,"linkType":13,"id":14},{"sys":17362},{"id":21,"type":12,"linkType":22},{"sys":17364},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17366,"metaTitle":389,"metaDescription":390,"mainTitle":17367,"subtitle":408,"heroImage":17382,"ctaButton":431,"ctaLink":432},[388],{"data":17368,"content":17369,"nodeType":363},{},[17370,17376],{"data":17371,"content":17372,"nodeType":401},{},[17373],{"data":17374,"marks":17375,"value":400,"nodeType":85},{},[],{"data":17377,"content":17378,"nodeType":94},{},[17379],{"data":17380,"marks":17381,"value":362,"nodeType":85},{},[],{"metadata":17383,"sys":17386,"fields":17391},{"tags":17384,"concepts":17385},[],[],{"space":17387,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17389,"publishedVersion":64,"revision":46,"locale":29},{"sys":17388},{"type":12,"linkType":13,"id":14},{"sys":17390},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17392},{"url":423,"details":17393,"fileName":429,"contentType":430},{"size":425,"image":17394},{"width":427,"height":428},{"sys":17396,"fields":17399},{"id":17397,"createdAt":17398},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":17400,"slug":17401,"articleIntro":17400,"category":17402},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[17403],{"metadata":17404,"sys":17407,"fields":17414},{"tags":17405,"concepts":17406},[],[],{"space":17408,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17410,"publishedVersion":379,"revision":64,"contentType":17412,"locale":29},{"sys":17409},{"type":12,"linkType":13,"id":14},{"sys":17411},{"id":21,"type":12,"linkType":22},{"sys":17413},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17415,"metaTitle":389,"metaDescription":390,"mainTitle":17416,"subtitle":408,"heroImage":17431,"ctaButton":431,"ctaLink":432},[388],{"data":17417,"content":17418,"nodeType":363},{},[17419,17425],{"data":17420,"content":17421,"nodeType":401},{},[17422],{"data":17423,"marks":17424,"value":400,"nodeType":85},{},[],{"data":17426,"content":17427,"nodeType":94},{},[17428],{"data":17429,"marks":17430,"value":362,"nodeType":85},{},[],{"metadata":17432,"sys":17435,"fields":17440},{"tags":17433,"concepts":17434},[],[],{"space":17436,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17438,"publishedVersion":64,"revision":46,"locale":29},{"sys":17437},{"type":12,"linkType":13,"id":14},{"sys":17439},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17441},{"url":423,"details":17442,"fileName":429,"contentType":430},{"size":425,"image":17443},{"width":427,"height":428},{"sys":17445,"fields":17448},{"id":17446,"createdAt":17447},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":17449,"slug":17450,"articleIntro":-1,"category":17451},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[17452],{"metadata":17453,"sys":17456,"fields":17463},{"tags":17454,"concepts":17455},[],[],{"space":17457,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17459,"publishedVersion":379,"revision":64,"contentType":17461,"locale":29},{"sys":17458},{"type":12,"linkType":13,"id":14},{"sys":17460},{"id":21,"type":12,"linkType":22},{"sys":17462},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17464,"metaTitle":389,"metaDescription":390,"mainTitle":17465,"subtitle":408,"heroImage":17480,"ctaButton":431,"ctaLink":432},[388],{"data":17466,"content":17467,"nodeType":363},{},[17468,17474],{"data":17469,"content":17470,"nodeType":401},{},[17471],{"data":17472,"marks":17473,"value":400,"nodeType":85},{},[],{"data":17475,"content":17476,"nodeType":94},{},[17477],{"data":17478,"marks":17479,"value":362,"nodeType":85},{},[],{"metadata":17481,"sys":17484,"fields":17489},{"tags":17482,"concepts":17483},[],[],{"space":17485,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17487,"publishedVersion":64,"revision":46,"locale":29},{"sys":17486},{"type":12,"linkType":13,"id":14},{"sys":17488},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17490},{"url":423,"details":17491,"fileName":429,"contentType":430},{"size":425,"image":17492},{"width":427,"height":428},{"sys":17494,"fields":17497},{"id":17495,"createdAt":17496},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":17498,"slug":17499,"articleIntro":17498,"category":17500},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[17501],{"metadata":17502,"sys":17505,"fields":17512},{"tags":17503,"concepts":17504},[],[],{"space":17506,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17508,"publishedVersion":379,"revision":64,"contentType":17510,"locale":29},{"sys":17507},{"type":12,"linkType":13,"id":14},{"sys":17509},{"id":21,"type":12,"linkType":22},{"sys":17511},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17513,"metaTitle":389,"metaDescription":390,"mainTitle":17514,"subtitle":408,"heroImage":17529,"ctaButton":431,"ctaLink":432},[388],{"data":17515,"content":17516,"nodeType":363},{},[17517,17523],{"data":17518,"content":17519,"nodeType":401},{},[17520],{"data":17521,"marks":17522,"value":400,"nodeType":85},{},[],{"data":17524,"content":17525,"nodeType":94},{},[17526],{"data":17527,"marks":17528,"value":362,"nodeType":85},{},[],{"metadata":17530,"sys":17533,"fields":17538},{"tags":17531,"concepts":17532},[],[],{"space":17534,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17536,"publishedVersion":64,"revision":46,"locale":29},{"sys":17535},{"type":12,"linkType":13,"id":14},{"sys":17537},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17539},{"url":423,"details":17540,"fileName":429,"contentType":430},{"size":425,"image":17541},{"width":427,"height":428},{"sys":17543,"fields":17546},{"id":17544,"createdAt":17545},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":17547,"slug":17548,"articleIntro":17547,"category":17549},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[17550],{"metadata":17551,"sys":17554,"fields":17561},{"tags":17552,"concepts":17553},[],[],{"space":17555,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17557,"publishedVersion":379,"revision":64,"contentType":17559,"locale":29},{"sys":17556},{"type":12,"linkType":13,"id":14},{"sys":17558},{"id":21,"type":12,"linkType":22},{"sys":17560},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17562,"metaTitle":389,"metaDescription":390,"mainTitle":17563,"subtitle":408,"heroImage":17578,"ctaButton":431,"ctaLink":432},[388],{"data":17564,"content":17565,"nodeType":363},{},[17566,17572],{"data":17567,"content":17568,"nodeType":401},{},[17569],{"data":17570,"marks":17571,"value":400,"nodeType":85},{},[],{"data":17573,"content":17574,"nodeType":94},{},[17575],{"data":17576,"marks":17577,"value":362,"nodeType":85},{},[],{"metadata":17579,"sys":17582,"fields":17587},{"tags":17580,"concepts":17581},[],[],{"space":17583,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17585,"publishedVersion":64,"revision":46,"locale":29},{"sys":17584},{"type":12,"linkType":13,"id":14},{"sys":17586},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17588},{"url":423,"details":17589,"fileName":429,"contentType":430},{"size":425,"image":17590},{"width":427,"height":428},{"sys":17592,"fields":17595},{"id":17593,"createdAt":17594},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":17596,"slug":17597,"articleIntro":17596,"category":17598},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[17599],{"metadata":17600,"sys":17603,"fields":17610},{"tags":17601,"concepts":17602},[],[],{"space":17604,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17606,"publishedVersion":379,"revision":64,"contentType":17608,"locale":29},{"sys":17605},{"type":12,"linkType":13,"id":14},{"sys":17607},{"id":21,"type":12,"linkType":22},{"sys":17609},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17611,"metaTitle":389,"metaDescription":390,"mainTitle":17612,"subtitle":408,"heroImage":17627,"ctaButton":431,"ctaLink":432},[388],{"data":17613,"content":17614,"nodeType":363},{},[17615,17621],{"data":17616,"content":17617,"nodeType":401},{},[17618],{"data":17619,"marks":17620,"value":400,"nodeType":85},{},[],{"data":17622,"content":17623,"nodeType":94},{},[17624],{"data":17625,"marks":17626,"value":362,"nodeType":85},{},[],{"metadata":17628,"sys":17631,"fields":17636},{"tags":17629,"concepts":17630},[],[],{"space":17632,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17634,"publishedVersion":64,"revision":46,"locale":29},{"sys":17633},{"type":12,"linkType":13,"id":14},{"sys":17635},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17637},{"url":423,"details":17638,"fileName":429,"contentType":430},{"size":425,"image":17639},{"width":427,"height":428},{"sys":17641,"fields":17644},{"id":17642,"createdAt":17643},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17645,"slug":17646,"articleIntro":17645,"category":17647},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17648],{"metadata":17649,"sys":17652,"fields":17659},{"tags":17650,"concepts":17651},[],[],{"space":17653,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17655,"publishedVersion":379,"revision":64,"contentType":17657,"locale":29},{"sys":17654},{"type":12,"linkType":13,"id":14},{"sys":17656},{"id":21,"type":12,"linkType":22},{"sys":17658},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17660,"metaTitle":389,"metaDescription":390,"mainTitle":17661,"subtitle":408,"heroImage":17676,"ctaButton":431,"ctaLink":432},[388],{"data":17662,"content":17663,"nodeType":363},{},[17664,17670],{"data":17665,"content":17666,"nodeType":401},{},[17667],{"data":17668,"marks":17669,"value":400,"nodeType":85},{},[],{"data":17671,"content":17672,"nodeType":94},{},[17673],{"data":17674,"marks":17675,"value":362,"nodeType":85},{},[],{"metadata":17677,"sys":17680,"fields":17685},{"tags":17678,"concepts":17679},[],[],{"space":17681,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17683,"publishedVersion":64,"revision":46,"locale":29},{"sys":17682},{"type":12,"linkType":13,"id":14},{"sys":17684},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17686},{"url":423,"details":17687,"fileName":429,"contentType":430},{"size":425,"image":17688},{"width":427,"height":428},{"sys":17690,"fields":17693},{"id":17691,"createdAt":17692},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":17694,"slug":17695,"articleIntro":17694,"category":17696},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[17697],{"metadata":17698,"sys":17701,"fields":17708},{"tags":17699,"concepts":17700},[],[],{"space":17702,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17704,"publishedVersion":379,"revision":64,"contentType":17706,"locale":29},{"sys":17703},{"type":12,"linkType":13,"id":14},{"sys":17705},{"id":21,"type":12,"linkType":22},{"sys":17707},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17709,"metaTitle":389,"metaDescription":390,"mainTitle":17710,"subtitle":408,"heroImage":17725,"ctaButton":431,"ctaLink":432},[388],{"data":17711,"content":17712,"nodeType":363},{},[17713,17719],{"data":17714,"content":17715,"nodeType":401},{},[17716],{"data":17717,"marks":17718,"value":400,"nodeType":85},{},[],{"data":17720,"content":17721,"nodeType":94},{},[17722],{"data":17723,"marks":17724,"value":362,"nodeType":85},{},[],{"metadata":17726,"sys":17729,"fields":17734},{"tags":17727,"concepts":17728},[],[],{"space":17730,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17732,"publishedVersion":64,"revision":46,"locale":29},{"sys":17731},{"type":12,"linkType":13,"id":14},{"sys":17733},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17735},{"url":423,"details":17736,"fileName":429,"contentType":430},{"size":425,"image":17737},{"width":427,"height":428},{"sys":17739,"fields":17742},{"id":17740,"createdAt":17741},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":17743,"slug":17744,"articleIntro":17743,"category":17745},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[17746],{"metadata":17747,"sys":17750,"fields":17757},{"tags":17748,"concepts":17749},[],[],{"space":17751,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17753,"publishedVersion":379,"revision":64,"contentType":17755,"locale":29},{"sys":17752},{"type":12,"linkType":13,"id":14},{"sys":17754},{"id":21,"type":12,"linkType":22},{"sys":17756},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17758,"metaTitle":389,"metaDescription":390,"mainTitle":17759,"subtitle":408,"heroImage":17774,"ctaButton":431,"ctaLink":432},[388],{"data":17760,"content":17761,"nodeType":363},{},[17762,17768],{"data":17763,"content":17764,"nodeType":401},{},[17765],{"data":17766,"marks":17767,"value":400,"nodeType":85},{},[],{"data":17769,"content":17770,"nodeType":94},{},[17771],{"data":17772,"marks":17773,"value":362,"nodeType":85},{},[],{"metadata":17775,"sys":17778,"fields":17783},{"tags":17776,"concepts":17777},[],[],{"space":17779,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17781,"publishedVersion":64,"revision":46,"locale":29},{"sys":17780},{"type":12,"linkType":13,"id":14},{"sys":17782},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17784},{"url":423,"details":17785,"fileName":429,"contentType":430},{"size":425,"image":17786},{"width":427,"height":428},{"sys":17788,"fields":17791},{"id":17789,"createdAt":17790},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":17792,"slug":17793,"articleIntro":-1,"category":17794},"Compte 628 - Divers","compte-628-divers",[17795],{"metadata":17796,"sys":17799,"fields":17806},{"tags":17797,"concepts":17798},[],[],{"space":17800,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17802,"publishedVersion":379,"revision":64,"contentType":17804,"locale":29},{"sys":17801},{"type":12,"linkType":13,"id":14},{"sys":17803},{"id":21,"type":12,"linkType":22},{"sys":17805},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17807,"metaTitle":389,"metaDescription":390,"mainTitle":17808,"subtitle":408,"heroImage":17823,"ctaButton":431,"ctaLink":432},[388],{"data":17809,"content":17810,"nodeType":363},{},[17811,17817],{"data":17812,"content":17813,"nodeType":401},{},[17814],{"data":17815,"marks":17816,"value":400,"nodeType":85},{},[],{"data":17818,"content":17819,"nodeType":94},{},[17820],{"data":17821,"marks":17822,"value":362,"nodeType":85},{},[],{"metadata":17824,"sys":17827,"fields":17832},{"tags":17825,"concepts":17826},[],[],{"space":17828,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17830,"publishedVersion":64,"revision":46,"locale":29},{"sys":17829},{"type":12,"linkType":13,"id":14},{"sys":17831},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17833},{"url":423,"details":17834,"fileName":429,"contentType":430},{"size":425,"image":17835},{"width":427,"height":428},{"sys":17837,"fields":17840},{"id":17838,"createdAt":17839},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":17841,"slug":17842,"articleIntro":-1,"category":17843},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[17844],{"metadata":17845,"sys":17848,"fields":17855},{"tags":17846,"concepts":17847},[],[],{"space":17849,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17851,"publishedVersion":379,"revision":64,"contentType":17853,"locale":29},{"sys":17850},{"type":12,"linkType":13,"id":14},{"sys":17852},{"id":21,"type":12,"linkType":22},{"sys":17854},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17856,"metaTitle":389,"metaDescription":390,"mainTitle":17857,"subtitle":408,"heroImage":17872,"ctaButton":431,"ctaLink":432},[388],{"data":17858,"content":17859,"nodeType":363},{},[17860,17866],{"data":17861,"content":17862,"nodeType":401},{},[17863],{"data":17864,"marks":17865,"value":400,"nodeType":85},{},[],{"data":17867,"content":17868,"nodeType":94},{},[17869],{"data":17870,"marks":17871,"value":362,"nodeType":85},{},[],{"metadata":17873,"sys":17876,"fields":17881},{"tags":17874,"concepts":17875},[],[],{"space":17877,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17879,"publishedVersion":64,"revision":46,"locale":29},{"sys":17878},{"type":12,"linkType":13,"id":14},{"sys":17880},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17882},{"url":423,"details":17883,"fileName":429,"contentType":430},{"size":425,"image":17884},{"width":427,"height":428},{"sys":17886,"fields":17889},{"id":17887,"createdAt":17888},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":17890,"slug":17891,"articleIntro":17890,"category":17892},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[17893],{"metadata":17894,"sys":17897,"fields":17904},{"tags":17895,"concepts":17896},[],[],{"space":17898,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17900,"publishedVersion":379,"revision":64,"contentType":17902,"locale":29},{"sys":17899},{"type":12,"linkType":13,"id":14},{"sys":17901},{"id":21,"type":12,"linkType":22},{"sys":17903},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17905,"metaTitle":389,"metaDescription":390,"mainTitle":17906,"subtitle":408,"heroImage":17921,"ctaButton":431,"ctaLink":432},[388],{"data":17907,"content":17908,"nodeType":363},{},[17909,17915],{"data":17910,"content":17911,"nodeType":401},{},[17912],{"data":17913,"marks":17914,"value":400,"nodeType":85},{},[],{"data":17916,"content":17917,"nodeType":94},{},[17918],{"data":17919,"marks":17920,"value":362,"nodeType":85},{},[],{"metadata":17922,"sys":17925,"fields":17930},{"tags":17923,"concepts":17924},[],[],{"space":17926,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17928,"publishedVersion":64,"revision":46,"locale":29},{"sys":17927},{"type":12,"linkType":13,"id":14},{"sys":17929},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17931},{"url":423,"details":17932,"fileName":429,"contentType":430},{"size":425,"image":17933},{"width":427,"height":428},{"sys":17935,"fields":17938},{"id":17936,"createdAt":17937},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":17939,"slug":17940,"articleIntro":17939,"category":17941},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[17942],{"metadata":17943,"sys":17946,"fields":17953},{"tags":17944,"concepts":17945},[],[],{"space":17947,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17949,"publishedVersion":379,"revision":64,"contentType":17951,"locale":29},{"sys":17948},{"type":12,"linkType":13,"id":14},{"sys":17950},{"id":21,"type":12,"linkType":22},{"sys":17952},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":17954,"metaTitle":389,"metaDescription":390,"mainTitle":17955,"subtitle":408,"heroImage":17970,"ctaButton":431,"ctaLink":432},[388],{"data":17956,"content":17957,"nodeType":363},{},[17958,17964],{"data":17959,"content":17960,"nodeType":401},{},[17961],{"data":17962,"marks":17963,"value":400,"nodeType":85},{},[],{"data":17965,"content":17966,"nodeType":94},{},[17967],{"data":17968,"marks":17969,"value":362,"nodeType":85},{},[],{"metadata":17971,"sys":17974,"fields":17979},{"tags":17972,"concepts":17973},[],[],{"space":17975,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":17977,"publishedVersion":64,"revision":46,"locale":29},{"sys":17976},{"type":12,"linkType":13,"id":14},{"sys":17978},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":17980},{"url":423,"details":17981,"fileName":429,"contentType":430},{"size":425,"image":17982},{"width":427,"height":428},{"sys":17984,"fields":17987},{"id":17985,"createdAt":17986},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":17988,"slug":17989,"articleIntro":17988,"category":17990},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[17991],{"metadata":17992,"sys":17995,"fields":18002},{"tags":17993,"concepts":17994},[],[],{"space":17996,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":17998,"publishedVersion":379,"revision":64,"contentType":18000,"locale":29},{"sys":17997},{"type":12,"linkType":13,"id":14},{"sys":17999},{"id":21,"type":12,"linkType":22},{"sys":18001},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18003,"metaTitle":389,"metaDescription":390,"mainTitle":18004,"subtitle":408,"heroImage":18019,"ctaButton":431,"ctaLink":432},[388],{"data":18005,"content":18006,"nodeType":363},{},[18007,18013],{"data":18008,"content":18009,"nodeType":401},{},[18010],{"data":18011,"marks":18012,"value":400,"nodeType":85},{},[],{"data":18014,"content":18015,"nodeType":94},{},[18016],{"data":18017,"marks":18018,"value":362,"nodeType":85},{},[],{"metadata":18020,"sys":18023,"fields":18028},{"tags":18021,"concepts":18022},[],[],{"space":18024,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18026,"publishedVersion":64,"revision":46,"locale":29},{"sys":18025},{"type":12,"linkType":13,"id":14},{"sys":18027},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18029},{"url":423,"details":18030,"fileName":429,"contentType":430},{"size":425,"image":18031},{"width":427,"height":428},{"sys":18033,"fields":18036},{"id":18034,"createdAt":18035},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":18037,"slug":18038,"articleIntro":18037,"category":18039},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[18040],{"metadata":18041,"sys":18044,"fields":18051},{"tags":18042,"concepts":18043},[],[],{"space":18045,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18047,"publishedVersion":379,"revision":64,"contentType":18049,"locale":29},{"sys":18046},{"type":12,"linkType":13,"id":14},{"sys":18048},{"id":21,"type":12,"linkType":22},{"sys":18050},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18052,"metaTitle":389,"metaDescription":390,"mainTitle":18053,"subtitle":408,"heroImage":18068,"ctaButton":431,"ctaLink":432},[388],{"data":18054,"content":18055,"nodeType":363},{},[18056,18062],{"data":18057,"content":18058,"nodeType":401},{},[18059],{"data":18060,"marks":18061,"value":400,"nodeType":85},{},[],{"data":18063,"content":18064,"nodeType":94},{},[18065],{"data":18066,"marks":18067,"value":362,"nodeType":85},{},[],{"metadata":18069,"sys":18072,"fields":18077},{"tags":18070,"concepts":18071},[],[],{"space":18073,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18075,"publishedVersion":64,"revision":46,"locale":29},{"sys":18074},{"type":12,"linkType":13,"id":14},{"sys":18076},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18078},{"url":423,"details":18079,"fileName":429,"contentType":430},{"size":425,"image":18080},{"width":427,"height":428},{"sys":18082,"fields":18085},{"id":18083,"createdAt":18084},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":18086,"slug":18087,"articleIntro":18086,"category":18088},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[18089],{"metadata":18090,"sys":18093,"fields":18100},{"tags":18091,"concepts":18092},[],[],{"space":18094,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18096,"publishedVersion":379,"revision":64,"contentType":18098,"locale":29},{"sys":18095},{"type":12,"linkType":13,"id":14},{"sys":18097},{"id":21,"type":12,"linkType":22},{"sys":18099},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18101,"metaTitle":389,"metaDescription":390,"mainTitle":18102,"subtitle":408,"heroImage":18117,"ctaButton":431,"ctaLink":432},[388],{"data":18103,"content":18104,"nodeType":363},{},[18105,18111],{"data":18106,"content":18107,"nodeType":401},{},[18108],{"data":18109,"marks":18110,"value":400,"nodeType":85},{},[],{"data":18112,"content":18113,"nodeType":94},{},[18114],{"data":18115,"marks":18116,"value":362,"nodeType":85},{},[],{"metadata":18118,"sys":18121,"fields":18126},{"tags":18119,"concepts":18120},[],[],{"space":18122,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18124,"publishedVersion":64,"revision":46,"locale":29},{"sys":18123},{"type":12,"linkType":13,"id":14},{"sys":18125},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18127},{"url":423,"details":18128,"fileName":429,"contentType":430},{"size":425,"image":18129},{"width":427,"height":428},{"sys":18131,"fields":18134},{"id":18132,"createdAt":18133},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":18135,"slug":18136,"articleIntro":18135,"category":18137},"426 - Personnel - Dépôts","compte-426-personnel-depots",[18138],{"metadata":18139,"sys":18142,"fields":18149},{"tags":18140,"concepts":18141},[],[],{"space":18143,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18145,"publishedVersion":379,"revision":64,"contentType":18147,"locale":29},{"sys":18144},{"type":12,"linkType":13,"id":14},{"sys":18146},{"id":21,"type":12,"linkType":22},{"sys":18148},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18150,"metaTitle":389,"metaDescription":390,"mainTitle":18151,"subtitle":408,"heroImage":18166,"ctaButton":431,"ctaLink":432},[388],{"data":18152,"content":18153,"nodeType":363},{},[18154,18160],{"data":18155,"content":18156,"nodeType":401},{},[18157],{"data":18158,"marks":18159,"value":400,"nodeType":85},{},[],{"data":18161,"content":18162,"nodeType":94},{},[18163],{"data":18164,"marks":18165,"value":362,"nodeType":85},{},[],{"metadata":18167,"sys":18170,"fields":18175},{"tags":18168,"concepts":18169},[],[],{"space":18171,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18173,"publishedVersion":64,"revision":46,"locale":29},{"sys":18172},{"type":12,"linkType":13,"id":14},{"sys":18174},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18176},{"url":423,"details":18177,"fileName":429,"contentType":430},{"size":425,"image":18178},{"width":427,"height":428},{"sys":18180,"fields":18183},{"id":18181,"createdAt":18182},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":18184,"slug":18185,"articleIntro":-1,"category":18186},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[18187],{"metadata":18188,"sys":18191,"fields":18198},{"tags":18189,"concepts":18190},[],[],{"space":18192,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18194,"publishedVersion":379,"revision":64,"contentType":18196,"locale":29},{"sys":18193},{"type":12,"linkType":13,"id":14},{"sys":18195},{"id":21,"type":12,"linkType":22},{"sys":18197},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18199,"metaTitle":389,"metaDescription":390,"mainTitle":18200,"subtitle":408,"heroImage":18215,"ctaButton":431,"ctaLink":432},[388],{"data":18201,"content":18202,"nodeType":363},{},[18203,18209],{"data":18204,"content":18205,"nodeType":401},{},[18206],{"data":18207,"marks":18208,"value":400,"nodeType":85},{},[],{"data":18210,"content":18211,"nodeType":94},{},[18212],{"data":18213,"marks":18214,"value":362,"nodeType":85},{},[],{"metadata":18216,"sys":18219,"fields":18224},{"tags":18217,"concepts":18218},[],[],{"space":18220,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18222,"publishedVersion":64,"revision":46,"locale":29},{"sys":18221},{"type":12,"linkType":13,"id":14},{"sys":18223},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18225},{"url":423,"details":18226,"fileName":429,"contentType":430},{"size":425,"image":18227},{"width":427,"height":428},{"sys":18229,"fields":18232},{"id":18230,"createdAt":18231},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":18233,"slug":18234,"articleIntro":18233,"category":18235},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[18236],{"metadata":18237,"sys":18240,"fields":18247},{"tags":18238,"concepts":18239},[],[],{"space":18241,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18243,"publishedVersion":379,"revision":64,"contentType":18245,"locale":29},{"sys":18242},{"type":12,"linkType":13,"id":14},{"sys":18244},{"id":21,"type":12,"linkType":22},{"sys":18246},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18248,"metaTitle":389,"metaDescription":390,"mainTitle":18249,"subtitle":408,"heroImage":18264,"ctaButton":431,"ctaLink":432},[388],{"data":18250,"content":18251,"nodeType":363},{},[18252,18258],{"data":18253,"content":18254,"nodeType":401},{},[18255],{"data":18256,"marks":18257,"value":400,"nodeType":85},{},[],{"data":18259,"content":18260,"nodeType":94},{},[18261],{"data":18262,"marks":18263,"value":362,"nodeType":85},{},[],{"metadata":18265,"sys":18268,"fields":18273},{"tags":18266,"concepts":18267},[],[],{"space":18269,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18271,"publishedVersion":64,"revision":46,"locale":29},{"sys":18270},{"type":12,"linkType":13,"id":14},{"sys":18272},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18274},{"url":423,"details":18275,"fileName":429,"contentType":430},{"size":425,"image":18276},{"width":427,"height":428},{"sys":18278,"fields":18281},{"id":18279,"createdAt":18280},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":18282,"slug":18283,"articleIntro":18282,"category":18284},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[18285],{"metadata":18286,"sys":18289,"fields":18296},{"tags":18287,"concepts":18288},[],[],{"space":18290,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18292,"publishedVersion":379,"revision":64,"contentType":18294,"locale":29},{"sys":18291},{"type":12,"linkType":13,"id":14},{"sys":18293},{"id":21,"type":12,"linkType":22},{"sys":18295},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18297,"metaTitle":389,"metaDescription":390,"mainTitle":18298,"subtitle":408,"heroImage":18313,"ctaButton":431,"ctaLink":432},[388],{"data":18299,"content":18300,"nodeType":363},{},[18301,18307],{"data":18302,"content":18303,"nodeType":401},{},[18304],{"data":18305,"marks":18306,"value":400,"nodeType":85},{},[],{"data":18308,"content":18309,"nodeType":94},{},[18310],{"data":18311,"marks":18312,"value":362,"nodeType":85},{},[],{"metadata":18314,"sys":18317,"fields":18322},{"tags":18315,"concepts":18316},[],[],{"space":18318,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18320,"publishedVersion":64,"revision":46,"locale":29},{"sys":18319},{"type":12,"linkType":13,"id":14},{"sys":18321},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18323},{"url":423,"details":18324,"fileName":429,"contentType":430},{"size":425,"image":18325},{"width":427,"height":428},{"sys":18327,"fields":18330},{"id":18328,"createdAt":18329},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":18331,"slug":18332,"articleIntro":18331,"category":18333},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[18334],{"metadata":18335,"sys":18338,"fields":18345},{"tags":18336,"concepts":18337},[],[],{"space":18339,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18341,"publishedVersion":379,"revision":64,"contentType":18343,"locale":29},{"sys":18340},{"type":12,"linkType":13,"id":14},{"sys":18342},{"id":21,"type":12,"linkType":22},{"sys":18344},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18346,"metaTitle":389,"metaDescription":390,"mainTitle":18347,"subtitle":408,"heroImage":18362,"ctaButton":431,"ctaLink":432},[388],{"data":18348,"content":18349,"nodeType":363},{},[18350,18356],{"data":18351,"content":18352,"nodeType":401},{},[18353],{"data":18354,"marks":18355,"value":400,"nodeType":85},{},[],{"data":18357,"content":18358,"nodeType":94},{},[18359],{"data":18360,"marks":18361,"value":362,"nodeType":85},{},[],{"metadata":18363,"sys":18366,"fields":18371},{"tags":18364,"concepts":18365},[],[],{"space":18367,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18369,"publishedVersion":64,"revision":46,"locale":29},{"sys":18368},{"type":12,"linkType":13,"id":14},{"sys":18370},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18372},{"url":423,"details":18373,"fileName":429,"contentType":430},{"size":425,"image":18374},{"width":427,"height":428},{"sys":18376,"fields":18379},{"id":18377,"createdAt":18378},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":18380,"slug":18381,"articleIntro":18380,"category":18382},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[18383],{"metadata":18384,"sys":18387,"fields":18394},{"tags":18385,"concepts":18386},[],[],{"space":18388,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18390,"publishedVersion":379,"revision":64,"contentType":18392,"locale":29},{"sys":18389},{"type":12,"linkType":13,"id":14},{"sys":18391},{"id":21,"type":12,"linkType":22},{"sys":18393},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18395,"metaTitle":389,"metaDescription":390,"mainTitle":18396,"subtitle":408,"heroImage":18411,"ctaButton":431,"ctaLink":432},[388],{"data":18397,"content":18398,"nodeType":363},{},[18399,18405],{"data":18400,"content":18401,"nodeType":401},{},[18402],{"data":18403,"marks":18404,"value":400,"nodeType":85},{},[],{"data":18406,"content":18407,"nodeType":94},{},[18408],{"data":18409,"marks":18410,"value":362,"nodeType":85},{},[],{"metadata":18412,"sys":18415,"fields":18420},{"tags":18413,"concepts":18414},[],[],{"space":18416,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18418,"publishedVersion":64,"revision":46,"locale":29},{"sys":18417},{"type":12,"linkType":13,"id":14},{"sys":18419},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18421},{"url":423,"details":18422,"fileName":429,"contentType":430},{"size":425,"image":18423},{"width":427,"height":428},{"sys":18425,"fields":18428},{"id":18426,"createdAt":18427},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":18429,"slug":18430,"articleIntro":18429,"category":18431},"Compte 451 - Groupe","compte-451-groupe",[18432],{"metadata":18433,"sys":18436,"fields":18443},{"tags":18434,"concepts":18435},[],[],{"space":18437,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18439,"publishedVersion":379,"revision":64,"contentType":18441,"locale":29},{"sys":18438},{"type":12,"linkType":13,"id":14},{"sys":18440},{"id":21,"type":12,"linkType":22},{"sys":18442},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18444,"metaTitle":389,"metaDescription":390,"mainTitle":18445,"subtitle":408,"heroImage":18460,"ctaButton":431,"ctaLink":432},[388],{"data":18446,"content":18447,"nodeType":363},{},[18448,18454],{"data":18449,"content":18450,"nodeType":401},{},[18451],{"data":18452,"marks":18453,"value":400,"nodeType":85},{},[],{"data":18455,"content":18456,"nodeType":94},{},[18457],{"data":18458,"marks":18459,"value":362,"nodeType":85},{},[],{"metadata":18461,"sys":18464,"fields":18469},{"tags":18462,"concepts":18463},[],[],{"space":18465,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18467,"publishedVersion":64,"revision":46,"locale":29},{"sys":18466},{"type":12,"linkType":13,"id":14},{"sys":18468},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18470},{"url":423,"details":18471,"fileName":429,"contentType":430},{"size":425,"image":18472},{"width":427,"height":428},{"sys":18474,"fields":18477},{"id":18475,"createdAt":18476},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":18478,"slug":18479,"articleIntro":18478,"category":18480},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[18481],{"metadata":18482,"sys":18485,"fields":18492},{"tags":18483,"concepts":18484},[],[],{"space":18486,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18488,"publishedVersion":379,"revision":64,"contentType":18490,"locale":29},{"sys":18487},{"type":12,"linkType":13,"id":14},{"sys":18489},{"id":21,"type":12,"linkType":22},{"sys":18491},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18493,"metaTitle":389,"metaDescription":390,"mainTitle":18494,"subtitle":408,"heroImage":18509,"ctaButton":431,"ctaLink":432},[388],{"data":18495,"content":18496,"nodeType":363},{},[18497,18503],{"data":18498,"content":18499,"nodeType":401},{},[18500],{"data":18501,"marks":18502,"value":400,"nodeType":85},{},[],{"data":18504,"content":18505,"nodeType":94},{},[18506],{"data":18507,"marks":18508,"value":362,"nodeType":85},{},[],{"metadata":18510,"sys":18513,"fields":18518},{"tags":18511,"concepts":18512},[],[],{"space":18514,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18516,"publishedVersion":64,"revision":46,"locale":29},{"sys":18515},{"type":12,"linkType":13,"id":14},{"sys":18517},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18519},{"url":423,"details":18520,"fileName":429,"contentType":430},{"size":425,"image":18521},{"width":427,"height":428},{"sys":18523,"fields":18526},{"id":18524,"createdAt":18525},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":18527,"slug":18528,"articleIntro":-1,"category":18529},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[18530],{"metadata":18531,"sys":18534,"fields":18541},{"tags":18532,"concepts":18533},[],[],{"space":18535,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18537,"publishedVersion":379,"revision":64,"contentType":18539,"locale":29},{"sys":18536},{"type":12,"linkType":13,"id":14},{"sys":18538},{"id":21,"type":12,"linkType":22},{"sys":18540},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18542,"metaTitle":389,"metaDescription":390,"mainTitle":18543,"subtitle":408,"heroImage":18558,"ctaButton":431,"ctaLink":432},[388],{"data":18544,"content":18545,"nodeType":363},{},[18546,18552],{"data":18547,"content":18548,"nodeType":401},{},[18549],{"data":18550,"marks":18551,"value":400,"nodeType":85},{},[],{"data":18553,"content":18554,"nodeType":94},{},[18555],{"data":18556,"marks":18557,"value":362,"nodeType":85},{},[],{"metadata":18559,"sys":18562,"fields":18567},{"tags":18560,"concepts":18561},[],[],{"space":18563,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18565,"publishedVersion":64,"revision":46,"locale":29},{"sys":18564},{"type":12,"linkType":13,"id":14},{"sys":18566},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18568},{"url":423,"details":18569,"fileName":429,"contentType":430},{"size":425,"image":18570},{"width":427,"height":428},{"sys":18572,"fields":18575},{"id":18573,"createdAt":18574},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":18576,"slug":18577,"articleIntro":18576,"category":18578},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[18579],{"metadata":18580,"sys":18583,"fields":18590},{"tags":18581,"concepts":18582},[],[],{"space":18584,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18586,"publishedVersion":379,"revision":64,"contentType":18588,"locale":29},{"sys":18585},{"type":12,"linkType":13,"id":14},{"sys":18587},{"id":21,"type":12,"linkType":22},{"sys":18589},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18591,"metaTitle":389,"metaDescription":390,"mainTitle":18592,"subtitle":408,"heroImage":18607,"ctaButton":431,"ctaLink":432},[388],{"data":18593,"content":18594,"nodeType":363},{},[18595,18601],{"data":18596,"content":18597,"nodeType":401},{},[18598],{"data":18599,"marks":18600,"value":400,"nodeType":85},{},[],{"data":18602,"content":18603,"nodeType":94},{},[18604],{"data":18605,"marks":18606,"value":362,"nodeType":85},{},[],{"metadata":18608,"sys":18611,"fields":18616},{"tags":18609,"concepts":18610},[],[],{"space":18612,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18614,"publishedVersion":64,"revision":46,"locale":29},{"sys":18613},{"type":12,"linkType":13,"id":14},{"sys":18615},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18617},{"url":423,"details":18618,"fileName":429,"contentType":430},{"size":425,"image":18619},{"width":427,"height":428},{"sys":18621,"fields":18624},{"id":18622,"createdAt":18623},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":18625,"slug":18626,"articleIntro":18625,"category":18627},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[18628],{"metadata":18629,"sys":18632,"fields":18639},{"tags":18630,"concepts":18631},[],[],{"space":18633,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18635,"publishedVersion":379,"revision":64,"contentType":18637,"locale":29},{"sys":18634},{"type":12,"linkType":13,"id":14},{"sys":18636},{"id":21,"type":12,"linkType":22},{"sys":18638},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18640,"metaTitle":389,"metaDescription":390,"mainTitle":18641,"subtitle":408,"heroImage":18656,"ctaButton":431,"ctaLink":432},[388],{"data":18642,"content":18643,"nodeType":363},{},[18644,18650],{"data":18645,"content":18646,"nodeType":401},{},[18647],{"data":18648,"marks":18649,"value":400,"nodeType":85},{},[],{"data":18651,"content":18652,"nodeType":94},{},[18653],{"data":18654,"marks":18655,"value":362,"nodeType":85},{},[],{"metadata":18657,"sys":18660,"fields":18665},{"tags":18658,"concepts":18659},[],[],{"space":18661,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18663,"publishedVersion":64,"revision":46,"locale":29},{"sys":18662},{"type":12,"linkType":13,"id":14},{"sys":18664},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18666},{"url":423,"details":18667,"fileName":429,"contentType":430},{"size":425,"image":18668},{"width":427,"height":428},{"sys":18670,"fields":18673},{"id":18671,"createdAt":18672},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":18674,"slug":18675,"articleIntro":-1,"category":18676},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[18677],{"metadata":18678,"sys":18681,"fields":18688},{"tags":18679,"concepts":18680},[],[],{"space":18682,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18684,"publishedVersion":379,"revision":64,"contentType":18686,"locale":29},{"sys":18683},{"type":12,"linkType":13,"id":14},{"sys":18685},{"id":21,"type":12,"linkType":22},{"sys":18687},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18689,"metaTitle":389,"metaDescription":390,"mainTitle":18690,"subtitle":408,"heroImage":18705,"ctaButton":431,"ctaLink":432},[388],{"data":18691,"content":18692,"nodeType":363},{},[18693,18699],{"data":18694,"content":18695,"nodeType":401},{},[18696],{"data":18697,"marks":18698,"value":400,"nodeType":85},{},[],{"data":18700,"content":18701,"nodeType":94},{},[18702],{"data":18703,"marks":18704,"value":362,"nodeType":85},{},[],{"metadata":18706,"sys":18709,"fields":18714},{"tags":18707,"concepts":18708},[],[],{"space":18710,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18712,"publishedVersion":64,"revision":46,"locale":29},{"sys":18711},{"type":12,"linkType":13,"id":14},{"sys":18713},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18715},{"url":423,"details":18716,"fileName":429,"contentType":430},{"size":425,"image":18717},{"width":427,"height":428},{"sys":18719,"fields":18722},{"id":18720,"createdAt":18721},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":18723,"slug":18724,"articleIntro":18723,"category":18725},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[18726],{"metadata":18727,"sys":18730,"fields":18737},{"tags":18728,"concepts":18729},[],[],{"space":18731,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18733,"publishedVersion":379,"revision":64,"contentType":18735,"locale":29},{"sys":18732},{"type":12,"linkType":13,"id":14},{"sys":18734},{"id":21,"type":12,"linkType":22},{"sys":18736},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18738,"metaTitle":389,"metaDescription":390,"mainTitle":18739,"subtitle":408,"heroImage":18754,"ctaButton":431,"ctaLink":432},[388],{"data":18740,"content":18741,"nodeType":363},{},[18742,18748],{"data":18743,"content":18744,"nodeType":401},{},[18745],{"data":18746,"marks":18747,"value":400,"nodeType":85},{},[],{"data":18749,"content":18750,"nodeType":94},{},[18751],{"data":18752,"marks":18753,"value":362,"nodeType":85},{},[],{"metadata":18755,"sys":18758,"fields":18763},{"tags":18756,"concepts":18757},[],[],{"space":18759,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18761,"publishedVersion":64,"revision":46,"locale":29},{"sys":18760},{"type":12,"linkType":13,"id":14},{"sys":18762},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18764},{"url":423,"details":18765,"fileName":429,"contentType":430},{"size":425,"image":18766},{"width":427,"height":428},{"sys":18768,"fields":18770},{"id":18769,"createdAt":2644},"2faZxRvPQhG6UiwkwOCQNY",{"title":18771,"slug":18772,"articleIntro":18771,"category":18773},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[18774],{"metadata":18775,"sys":18778,"fields":18785},{"tags":18776,"concepts":18777},[],[],{"space":18779,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18781,"publishedVersion":379,"revision":64,"contentType":18783,"locale":29},{"sys":18780},{"type":12,"linkType":13,"id":14},{"sys":18782},{"id":21,"type":12,"linkType":22},{"sys":18784},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18786,"metaTitle":389,"metaDescription":390,"mainTitle":18787,"subtitle":408,"heroImage":18802,"ctaButton":431,"ctaLink":432},[388],{"data":18788,"content":18789,"nodeType":363},{},[18790,18796],{"data":18791,"content":18792,"nodeType":401},{},[18793],{"data":18794,"marks":18795,"value":400,"nodeType":85},{},[],{"data":18797,"content":18798,"nodeType":94},{},[18799],{"data":18800,"marks":18801,"value":362,"nodeType":85},{},[],{"metadata":18803,"sys":18806,"fields":18811},{"tags":18804,"concepts":18805},[],[],{"space":18807,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18809,"publishedVersion":64,"revision":46,"locale":29},{"sys":18808},{"type":12,"linkType":13,"id":14},{"sys":18810},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18812},{"url":423,"details":18813,"fileName":429,"contentType":430},{"size":425,"image":18814},{"width":427,"height":428},{"sys":18816,"fields":18819},{"id":18817,"createdAt":18818},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":18820,"slug":18821,"articleIntro":-1,"category":18822},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[18823],{"metadata":18824,"sys":18827,"fields":18834},{"tags":18825,"concepts":18826},[],[],{"space":18828,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18830,"publishedVersion":379,"revision":64,"contentType":18832,"locale":29},{"sys":18829},{"type":12,"linkType":13,"id":14},{"sys":18831},{"id":21,"type":12,"linkType":22},{"sys":18833},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18835,"metaTitle":389,"metaDescription":390,"mainTitle":18836,"subtitle":408,"heroImage":18851,"ctaButton":431,"ctaLink":432},[388],{"data":18837,"content":18838,"nodeType":363},{},[18839,18845],{"data":18840,"content":18841,"nodeType":401},{},[18842],{"data":18843,"marks":18844,"value":400,"nodeType":85},{},[],{"data":18846,"content":18847,"nodeType":94},{},[18848],{"data":18849,"marks":18850,"value":362,"nodeType":85},{},[],{"metadata":18852,"sys":18855,"fields":18860},{"tags":18853,"concepts":18854},[],[],{"space":18856,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18858,"publishedVersion":64,"revision":46,"locale":29},{"sys":18857},{"type":12,"linkType":13,"id":14},{"sys":18859},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18861},{"url":423,"details":18862,"fileName":429,"contentType":430},{"size":425,"image":18863},{"width":427,"height":428},{"sys":18865,"fields":18868},{"id":18866,"createdAt":18867},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":18869,"slug":18870,"articleIntro":18869,"category":18871},"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",[18872],{"metadata":18873,"sys":18876,"fields":18883},{"tags":18874,"concepts":18875},[],[],{"space":18877,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18879,"publishedVersion":379,"revision":64,"contentType":18881,"locale":29},{"sys":18878},{"type":12,"linkType":13,"id":14},{"sys":18880},{"id":21,"type":12,"linkType":22},{"sys":18882},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18884,"metaTitle":389,"metaDescription":390,"mainTitle":18885,"subtitle":408,"heroImage":18900,"ctaButton":431,"ctaLink":432},[388],{"data":18886,"content":18887,"nodeType":363},{},[18888,18894],{"data":18889,"content":18890,"nodeType":401},{},[18891],{"data":18892,"marks":18893,"value":400,"nodeType":85},{},[],{"data":18895,"content":18896,"nodeType":94},{},[18897],{"data":18898,"marks":18899,"value":362,"nodeType":85},{},[],{"metadata":18901,"sys":18904,"fields":18909},{"tags":18902,"concepts":18903},[],[],{"space":18905,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18907,"publishedVersion":64,"revision":46,"locale":29},{"sys":18906},{"type":12,"linkType":13,"id":14},{"sys":18908},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18910},{"url":423,"details":18911,"fileName":429,"contentType":430},{"size":425,"image":18912},{"width":427,"height":428},{"sys":18914,"fields":18917},{"id":18915,"createdAt":18916},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":18918,"slug":18919,"articleIntro":18918,"category":18920},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[18921],{"metadata":18922,"sys":18925,"fields":18932},{"tags":18923,"concepts":18924},[],[],{"space":18926,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18928,"publishedVersion":379,"revision":64,"contentType":18930,"locale":29},{"sys":18927},{"type":12,"linkType":13,"id":14},{"sys":18929},{"id":21,"type":12,"linkType":22},{"sys":18931},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18933,"metaTitle":389,"metaDescription":390,"mainTitle":18934,"subtitle":408,"heroImage":18949,"ctaButton":431,"ctaLink":432},[388],{"data":18935,"content":18936,"nodeType":363},{},[18937,18943],{"data":18938,"content":18939,"nodeType":401},{},[18940],{"data":18941,"marks":18942,"value":400,"nodeType":85},{},[],{"data":18944,"content":18945,"nodeType":94},{},[18946],{"data":18947,"marks":18948,"value":362,"nodeType":85},{},[],{"metadata":18950,"sys":18953,"fields":18958},{"tags":18951,"concepts":18952},[],[],{"space":18954,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":18956,"publishedVersion":64,"revision":46,"locale":29},{"sys":18955},{"type":12,"linkType":13,"id":14},{"sys":18957},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":18959},{"url":423,"details":18960,"fileName":429,"contentType":430},{"size":425,"image":18961},{"width":427,"height":428},{"sys":18963,"fields":18966},{"id":18964,"createdAt":18965},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":18967,"slug":18968,"articleIntro":18967,"category":18969},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[18970],{"metadata":18971,"sys":18974,"fields":18981},{"tags":18972,"concepts":18973},[],[],{"space":18975,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":18977,"publishedVersion":379,"revision":64,"contentType":18979,"locale":29},{"sys":18976},{"type":12,"linkType":13,"id":14},{"sys":18978},{"id":21,"type":12,"linkType":22},{"sys":18980},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":18982,"metaTitle":389,"metaDescription":390,"mainTitle":18983,"subtitle":408,"heroImage":18998,"ctaButton":431,"ctaLink":432},[388],{"data":18984,"content":18985,"nodeType":363},{},[18986,18992],{"data":18987,"content":18988,"nodeType":401},{},[18989],{"data":18990,"marks":18991,"value":400,"nodeType":85},{},[],{"data":18993,"content":18994,"nodeType":94},{},[18995],{"data":18996,"marks":18997,"value":362,"nodeType":85},{},[],{"metadata":18999,"sys":19002,"fields":19007},{"tags":19000,"concepts":19001},[],[],{"space":19003,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19005,"publishedVersion":64,"revision":46,"locale":29},{"sys":19004},{"type":12,"linkType":13,"id":14},{"sys":19006},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19008},{"url":423,"details":19009,"fileName":429,"contentType":430},{"size":425,"image":19010},{"width":427,"height":428},{"sys":19012,"fields":19015},{"id":19013,"createdAt":19014},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19016,"slug":19017,"articleIntro":19016,"category":19018},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19019],{"metadata":19020,"sys":19023,"fields":19030},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19026,"publishedVersion":379,"revision":64,"contentType":19028,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"sys":19029},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19031,"metaTitle":389,"metaDescription":390,"mainTitle":19032,"subtitle":408,"heroImage":19047,"ctaButton":431,"ctaLink":432},[388],{"data":19033,"content":19034,"nodeType":363},{},[19035,19041],{"data":19036,"content":19037,"nodeType":401},{},[19038],{"data":19039,"marks":19040,"value":400,"nodeType":85},{},[],{"data":19042,"content":19043,"nodeType":94},{},[19044],{"data":19045,"marks":19046,"value":362,"nodeType":85},{},[],{"metadata":19048,"sys":19051,"fields":19056},{"tags":19049,"concepts":19050},[],[],{"space":19052,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19054,"publishedVersion":64,"revision":46,"locale":29},{"sys":19053},{"type":12,"linkType":13,"id":14},{"sys":19055},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19057},{"url":423,"details":19058,"fileName":429,"contentType":430},{"size":425,"image":19059},{"width":427,"height":428},{"sys":19061,"fields":19064},{"id":19062,"createdAt":19063},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":19065,"slug":19066,"articleIntro":-1,"category":19067},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[19068],{"metadata":19069,"sys":19072,"fields":19079},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19075,"publishedVersion":379,"revision":64,"contentType":19077,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"sys":19078},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19080,"metaTitle":389,"metaDescription":390,"mainTitle":19081,"subtitle":408,"heroImage":19096,"ctaButton":431,"ctaLink":432},[388],{"data":19082,"content":19083,"nodeType":363},{},[19084,19090],{"data":19085,"content":19086,"nodeType":401},{},[19087],{"data":19088,"marks":19089,"value":400,"nodeType":85},{},[],{"data":19091,"content":19092,"nodeType":94},{},[19093],{"data":19094,"marks":19095,"value":362,"nodeType":85},{},[],{"metadata":19097,"sys":19100,"fields":19105},{"tags":19098,"concepts":19099},[],[],{"space":19101,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19103,"publishedVersion":64,"revision":46,"locale":29},{"sys":19102},{"type":12,"linkType":13,"id":14},{"sys":19104},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19106},{"url":423,"details":19107,"fileName":429,"contentType":430},{"size":425,"image":19108},{"width":427,"height":428},{"sys":19110,"fields":19113},{"id":19111,"createdAt":19112},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":19114,"slug":19115,"articleIntro":19114,"category":19116},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[19117],{"metadata":19118,"sys":19121,"fields":19128},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19124,"publishedVersion":379,"revision":64,"contentType":19126,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"sys":19127},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19129,"metaTitle":389,"metaDescription":390,"mainTitle":19130,"subtitle":408,"heroImage":19145,"ctaButton":431,"ctaLink":432},[388],{"data":19131,"content":19132,"nodeType":363},{},[19133,19139],{"data":19134,"content":19135,"nodeType":401},{},[19136],{"data":19137,"marks":19138,"value":400,"nodeType":85},{},[],{"data":19140,"content":19141,"nodeType":94},{},[19142],{"data":19143,"marks":19144,"value":362,"nodeType":85},{},[],{"metadata":19146,"sys":19149,"fields":19154},{"tags":19147,"concepts":19148},[],[],{"space":19150,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19152,"publishedVersion":64,"revision":46,"locale":29},{"sys":19151},{"type":12,"linkType":13,"id":14},{"sys":19153},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19155},{"url":423,"details":19156,"fileName":429,"contentType":430},{"size":425,"image":19157},{"width":427,"height":428},{"sys":19159,"fields":19162},{"id":19160,"createdAt":19161},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":19163,"slug":19164,"articleIntro":19163,"category":19165},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[19166],{"metadata":19167,"sys":19170,"fields":19177},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19173,"publishedVersion":379,"revision":64,"contentType":19175,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"sys":19176},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19178,"metaTitle":389,"metaDescription":390,"mainTitle":19179,"subtitle":408,"heroImage":19194,"ctaButton":431,"ctaLink":432},[388],{"data":19180,"content":19181,"nodeType":363},{},[19182,19188],{"data":19183,"content":19184,"nodeType":401},{},[19185],{"data":19186,"marks":19187,"value":400,"nodeType":85},{},[],{"data":19189,"content":19190,"nodeType":94},{},[19191],{"data":19192,"marks":19193,"value":362,"nodeType":85},{},[],{"metadata":19195,"sys":19198,"fields":19203},{"tags":19196,"concepts":19197},[],[],{"space":19199,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19201,"publishedVersion":64,"revision":46,"locale":29},{"sys":19200},{"type":12,"linkType":13,"id":14},{"sys":19202},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19204},{"url":423,"details":19205,"fileName":429,"contentType":430},{"size":425,"image":19206},{"width":427,"height":428},{"sys":19208,"fields":19211},{"id":19209,"createdAt":19210},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":19212,"slug":19213,"articleIntro":19212,"category":19214},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[19215],{"metadata":19216,"sys":19219,"fields":19226},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19222,"publishedVersion":379,"revision":64,"contentType":19224,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"sys":19225},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19227,"metaTitle":389,"metaDescription":390,"mainTitle":19228,"subtitle":408,"heroImage":19243,"ctaButton":431,"ctaLink":432},[388],{"data":19229,"content":19230,"nodeType":363},{},[19231,19237],{"data":19232,"content":19233,"nodeType":401},{},[19234],{"data":19235,"marks":19236,"value":400,"nodeType":85},{},[],{"data":19238,"content":19239,"nodeType":94},{},[19240],{"data":19241,"marks":19242,"value":362,"nodeType":85},{},[],{"metadata":19244,"sys":19247,"fields":19252},{"tags":19245,"concepts":19246},[],[],{"space":19248,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19250,"publishedVersion":64,"revision":46,"locale":29},{"sys":19249},{"type":12,"linkType":13,"id":14},{"sys":19251},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19253},{"url":423,"details":19254,"fileName":429,"contentType":430},{"size":425,"image":19255},{"width":427,"height":428},{"sys":19257,"fields":19260},{"id":19258,"createdAt":19259},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":19261,"slug":19262,"articleIntro":19261,"category":19263},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[19264],{"metadata":19265,"sys":19268,"fields":19275},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19271,"publishedVersion":379,"revision":64,"contentType":19273,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"sys":19274},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19276,"metaTitle":389,"metaDescription":390,"mainTitle":19277,"subtitle":408,"heroImage":19292,"ctaButton":431,"ctaLink":432},[388],{"data":19278,"content":19279,"nodeType":363},{},[19280,19286],{"data":19281,"content":19282,"nodeType":401},{},[19283],{"data":19284,"marks":19285,"value":400,"nodeType":85},{},[],{"data":19287,"content":19288,"nodeType":94},{},[19289],{"data":19290,"marks":19291,"value":362,"nodeType":85},{},[],{"metadata":19293,"sys":19296,"fields":19301},{"tags":19294,"concepts":19295},[],[],{"space":19297,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19299,"publishedVersion":64,"revision":46,"locale":29},{"sys":19298},{"type":12,"linkType":13,"id":14},{"sys":19300},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19302},{"url":423,"details":19303,"fileName":429,"contentType":430},{"size":425,"image":19304},{"width":427,"height":428},{"sys":19306,"fields":19309},{"id":19307,"createdAt":19308},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":19310,"slug":19311,"articleIntro":19310,"category":19312},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[19313],{"metadata":19314,"sys":19317,"fields":19324},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19320,"publishedVersion":379,"revision":64,"contentType":19322,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"sys":19323},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19325,"metaTitle":389,"metaDescription":390,"mainTitle":19326,"subtitle":408,"heroImage":19341,"ctaButton":431,"ctaLink":432},[388],{"data":19327,"content":19328,"nodeType":363},{},[19329,19335],{"data":19330,"content":19331,"nodeType":401},{},[19332],{"data":19333,"marks":19334,"value":400,"nodeType":85},{},[],{"data":19336,"content":19337,"nodeType":94},{},[19338],{"data":19339,"marks":19340,"value":362,"nodeType":85},{},[],{"metadata":19342,"sys":19345,"fields":19350},{"tags":19343,"concepts":19344},[],[],{"space":19346,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19348,"publishedVersion":64,"revision":46,"locale":29},{"sys":19347},{"type":12,"linkType":13,"id":14},{"sys":19349},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19351},{"url":423,"details":19352,"fileName":429,"contentType":430},{"size":425,"image":19353},{"width":427,"height":428},{"sys":19355,"fields":19358},{"id":19356,"createdAt":19357},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":19359,"slug":19360,"articleIntro":19359,"category":19361},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[19362],{"metadata":19363,"sys":19366,"fields":19373},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19369,"publishedVersion":379,"revision":64,"contentType":19371,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"sys":19372},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19374,"metaTitle":389,"metaDescription":390,"mainTitle":19375,"subtitle":408,"heroImage":19390,"ctaButton":431,"ctaLink":432},[388],{"data":19376,"content":19377,"nodeType":363},{},[19378,19384],{"data":19379,"content":19380,"nodeType":401},{},[19381],{"data":19382,"marks":19383,"value":400,"nodeType":85},{},[],{"data":19385,"content":19386,"nodeType":94},{},[19387],{"data":19388,"marks":19389,"value":362,"nodeType":85},{},[],{"metadata":19391,"sys":19394,"fields":19399},{"tags":19392,"concepts":19393},[],[],{"space":19395,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19397,"publishedVersion":64,"revision":46,"locale":29},{"sys":19396},{"type":12,"linkType":13,"id":14},{"sys":19398},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19400},{"url":423,"details":19401,"fileName":429,"contentType":430},{"size":425,"image":19402},{"width":427,"height":428},{"sys":19404,"fields":19407},{"id":19405,"createdAt":19406},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":19408,"slug":19409,"articleIntro":19408,"category":19410},"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",[19411],{"metadata":19412,"sys":19415,"fields":19422},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19418,"publishedVersion":379,"revision":64,"contentType":19420,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"sys":19421},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19423,"metaTitle":389,"metaDescription":390,"mainTitle":19424,"subtitle":408,"heroImage":19439,"ctaButton":431,"ctaLink":432},[388],{"data":19425,"content":19426,"nodeType":363},{},[19427,19433],{"data":19428,"content":19429,"nodeType":401},{},[19430],{"data":19431,"marks":19432,"value":400,"nodeType":85},{},[],{"data":19434,"content":19435,"nodeType":94},{},[19436],{"data":19437,"marks":19438,"value":362,"nodeType":85},{},[],{"metadata":19440,"sys":19443,"fields":19448},{"tags":19441,"concepts":19442},[],[],{"space":19444,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19446,"publishedVersion":64,"revision":46,"locale":29},{"sys":19445},{"type":12,"linkType":13,"id":14},{"sys":19447},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19449},{"url":423,"details":19450,"fileName":429,"contentType":430},{"size":425,"image":19451},{"width":427,"height":428},{"sys":19453,"fields":19456},{"id":19454,"createdAt":19455},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":19457,"slug":19458,"articleIntro":19457,"category":19459},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[19460],{"metadata":19461,"sys":19464,"fields":19471},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19467,"publishedVersion":379,"revision":64,"contentType":19469,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"sys":19470},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19472,"metaTitle":389,"metaDescription":390,"mainTitle":19473,"subtitle":408,"heroImage":19488,"ctaButton":431,"ctaLink":432},[388],{"data":19474,"content":19475,"nodeType":363},{},[19476,19482],{"data":19477,"content":19478,"nodeType":401},{},[19479],{"data":19480,"marks":19481,"value":400,"nodeType":85},{},[],{"data":19483,"content":19484,"nodeType":94},{},[19485],{"data":19486,"marks":19487,"value":362,"nodeType":85},{},[],{"metadata":19489,"sys":19492,"fields":19497},{"tags":19490,"concepts":19491},[],[],{"space":19493,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19495,"publishedVersion":64,"revision":46,"locale":29},{"sys":19494},{"type":12,"linkType":13,"id":14},{"sys":19496},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19498},{"url":423,"details":19499,"fileName":429,"contentType":430},{"size":425,"image":19500},{"width":427,"height":428},{"sys":19502,"fields":19505},{"id":19503,"createdAt":19504},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":19506,"slug":19507,"articleIntro":19506,"category":19508},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[19509],{"metadata":19510,"sys":19513,"fields":19520},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19516,"publishedVersion":379,"revision":64,"contentType":19518,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"sys":19519},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19521,"metaTitle":389,"metaDescription":390,"mainTitle":19522,"subtitle":408,"heroImage":19537,"ctaButton":431,"ctaLink":432},[388],{"data":19523,"content":19524,"nodeType":363},{},[19525,19531],{"data":19526,"content":19527,"nodeType":401},{},[19528],{"data":19529,"marks":19530,"value":400,"nodeType":85},{},[],{"data":19532,"content":19533,"nodeType":94},{},[19534],{"data":19535,"marks":19536,"value":362,"nodeType":85},{},[],{"metadata":19538,"sys":19541,"fields":19546},{"tags":19539,"concepts":19540},[],[],{"space":19542,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19544,"publishedVersion":64,"revision":46,"locale":29},{"sys":19543},{"type":12,"linkType":13,"id":14},{"sys":19545},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19547},{"url":423,"details":19548,"fileName":429,"contentType":430},{"size":425,"image":19549},{"width":427,"height":428},{"sys":19551,"fields":19554},{"id":19552,"createdAt":19553},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":19555,"slug":19556,"articleIntro":19555,"category":19557},"506 - Obligations","compte-506-obligations",[19558],{"metadata":19559,"sys":19562,"fields":19569},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19565,"publishedVersion":379,"revision":64,"contentType":19567,"locale":29},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":21,"type":12,"linkType":22},{"sys":19568},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19570,"metaTitle":389,"metaDescription":390,"mainTitle":19571,"subtitle":408,"heroImage":19586,"ctaButton":431,"ctaLink":432},[388],{"data":19572,"content":19573,"nodeType":363},{},[19574,19580],{"data":19575,"content":19576,"nodeType":401},{},[19577],{"data":19578,"marks":19579,"value":400,"nodeType":85},{},[],{"data":19581,"content":19582,"nodeType":94},{},[19583],{"data":19584,"marks":19585,"value":362,"nodeType":85},{},[],{"metadata":19587,"sys":19590,"fields":19595},{"tags":19588,"concepts":19589},[],[],{"space":19591,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19593,"publishedVersion":64,"revision":46,"locale":29},{"sys":19592},{"type":12,"linkType":13,"id":14},{"sys":19594},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19596},{"url":423,"details":19597,"fileName":429,"contentType":430},{"size":425,"image":19598},{"width":427,"height":428},{"sys":19600,"fields":19603},{"id":19601,"createdAt":19602},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":19604,"slug":19605,"articleIntro":-1,"category":19606},"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",[19607],{"metadata":19608,"sys":19611,"fields":19618},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19614,"publishedVersion":379,"revision":64,"contentType":19616,"locale":29},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":21,"type":12,"linkType":22},{"sys":19617},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19619,"metaTitle":389,"metaDescription":390,"mainTitle":19620,"subtitle":408,"heroImage":19635,"ctaButton":431,"ctaLink":432},[388],{"data":19621,"content":19622,"nodeType":363},{},[19623,19629],{"data":19624,"content":19625,"nodeType":401},{},[19626],{"data":19627,"marks":19628,"value":400,"nodeType":85},{},[],{"data":19630,"content":19631,"nodeType":94},{},[19632],{"data":19633,"marks":19634,"value":362,"nodeType":85},{},[],{"metadata":19636,"sys":19639,"fields":19644},{"tags":19637,"concepts":19638},[],[],{"space":19640,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19642,"publishedVersion":64,"revision":46,"locale":29},{"sys":19641},{"type":12,"linkType":13,"id":14},{"sys":19643},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19645},{"url":423,"details":19646,"fileName":429,"contentType":430},{"size":425,"image":19647},{"width":427,"height":428},{"sys":19649,"fields":19652},{"id":19650,"createdAt":19651},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":19653,"slug":19654,"articleIntro":19653,"category":19655},"Compte 2184 - Mobilier","compte-2184-mobilier",[19656],{"metadata":19657,"sys":19660,"fields":19667},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19663,"publishedVersion":379,"revision":64,"contentType":19665,"locale":29},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":21,"type":12,"linkType":22},{"sys":19666},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19668,"metaTitle":389,"metaDescription":390,"mainTitle":19669,"subtitle":408,"heroImage":19684,"ctaButton":431,"ctaLink":432},[388],{"data":19670,"content":19671,"nodeType":363},{},[19672,19678],{"data":19673,"content":19674,"nodeType":401},{},[19675],{"data":19676,"marks":19677,"value":400,"nodeType":85},{},[],{"data":19679,"content":19680,"nodeType":94},{},[19681],{"data":19682,"marks":19683,"value":362,"nodeType":85},{},[],{"metadata":19685,"sys":19688,"fields":19693},{"tags":19686,"concepts":19687},[],[],{"space":19689,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19691,"publishedVersion":64,"revision":46,"locale":29},{"sys":19690},{"type":12,"linkType":13,"id":14},{"sys":19692},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19694},{"url":423,"details":19695,"fileName":429,"contentType":430},{"size":425,"image":19696},{"width":427,"height":428},{"sys":19698,"fields":19701},{"id":19699,"createdAt":19700},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":19702,"slug":19703,"articleIntro":19702,"category":19704},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[19705],{"metadata":19706,"sys":19709,"fields":19716},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19712,"publishedVersion":379,"revision":64,"contentType":19714,"locale":29},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":21,"type":12,"linkType":22},{"sys":19715},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19717,"metaTitle":389,"metaDescription":390,"mainTitle":19718,"subtitle":408,"heroImage":19733,"ctaButton":431,"ctaLink":432},[388],{"data":19719,"content":19720,"nodeType":363},{},[19721,19727],{"data":19722,"content":19723,"nodeType":401},{},[19724],{"data":19725,"marks":19726,"value":400,"nodeType":85},{},[],{"data":19728,"content":19729,"nodeType":94},{},[19730],{"data":19731,"marks":19732,"value":362,"nodeType":85},{},[],{"metadata":19734,"sys":19737,"fields":19742},{"tags":19735,"concepts":19736},[],[],{"space":19738,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19740,"publishedVersion":64,"revision":46,"locale":29},{"sys":19739},{"type":12,"linkType":13,"id":14},{"sys":19741},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19743},{"url":423,"details":19744,"fileName":429,"contentType":430},{"size":425,"image":19745},{"width":427,"height":428},{"sys":19747,"fields":19750},{"id":19748,"createdAt":19749},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":19751,"slug":19752,"articleIntro":-1,"category":19753},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[19754],{"metadata":19755,"sys":19758,"fields":19765},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19761,"publishedVersion":379,"revision":64,"contentType":19763,"locale":29},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":21,"type":12,"linkType":22},{"sys":19764},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19766,"metaTitle":389,"metaDescription":390,"mainTitle":19767,"subtitle":408,"heroImage":19782,"ctaButton":431,"ctaLink":432},[388],{"data":19768,"content":19769,"nodeType":363},{},[19770,19776],{"data":19771,"content":19772,"nodeType":401},{},[19773],{"data":19774,"marks":19775,"value":400,"nodeType":85},{},[],{"data":19777,"content":19778,"nodeType":94},{},[19779],{"data":19780,"marks":19781,"value":362,"nodeType":85},{},[],{"metadata":19783,"sys":19786,"fields":19791},{"tags":19784,"concepts":19785},[],[],{"space":19787,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19789,"publishedVersion":64,"revision":46,"locale":29},{"sys":19788},{"type":12,"linkType":13,"id":14},{"sys":19790},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19792},{"url":423,"details":19793,"fileName":429,"contentType":430},{"size":425,"image":19794},{"width":427,"height":428},{"sys":19796,"fields":19799},{"id":19797,"createdAt":19798},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":19800,"slug":19801,"articleIntro":19800,"category":19802},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[19803],{"metadata":19804,"sys":19807,"fields":19814},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19810,"publishedVersion":379,"revision":64,"contentType":19812,"locale":29},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":21,"type":12,"linkType":22},{"sys":19813},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19815,"metaTitle":389,"metaDescription":390,"mainTitle":19816,"subtitle":408,"heroImage":19831,"ctaButton":431,"ctaLink":432},[388],{"data":19817,"content":19818,"nodeType":363},{},[19819,19825],{"data":19820,"content":19821,"nodeType":401},{},[19822],{"data":19823,"marks":19824,"value":400,"nodeType":85},{},[],{"data":19826,"content":19827,"nodeType":94},{},[19828],{"data":19829,"marks":19830,"value":362,"nodeType":85},{},[],{"metadata":19832,"sys":19835,"fields":19840},{"tags":19833,"concepts":19834},[],[],{"space":19836,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19838,"publishedVersion":64,"revision":46,"locale":29},{"sys":19837},{"type":12,"linkType":13,"id":14},{"sys":19839},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19841},{"url":423,"details":19842,"fileName":429,"contentType":430},{"size":425,"image":19843},{"width":427,"height":428},{"sys":19845,"fields":19848},{"id":19846,"createdAt":19847},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":19849,"slug":19850,"articleIntro":19849,"category":19851},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[19852],{"metadata":19853,"sys":19856,"fields":19863},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19859,"publishedVersion":379,"revision":64,"contentType":19861,"locale":29},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":21,"type":12,"linkType":22},{"sys":19862},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19864,"metaTitle":389,"metaDescription":390,"mainTitle":19865,"subtitle":408,"heroImage":19880,"ctaButton":431,"ctaLink":432},[388],{"data":19866,"content":19867,"nodeType":363},{},[19868,19874],{"data":19869,"content":19870,"nodeType":401},{},[19871],{"data":19872,"marks":19873,"value":400,"nodeType":85},{},[],{"data":19875,"content":19876,"nodeType":94},{},[19877],{"data":19878,"marks":19879,"value":362,"nodeType":85},{},[],{"metadata":19881,"sys":19884,"fields":19889},{"tags":19882,"concepts":19883},[],[],{"space":19885,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19887,"publishedVersion":64,"revision":46,"locale":29},{"sys":19886},{"type":12,"linkType":13,"id":14},{"sys":19888},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19890},{"url":423,"details":19891,"fileName":429,"contentType":430},{"size":425,"image":19892},{"width":427,"height":428},{"sys":19894,"fields":19897},{"id":19895,"createdAt":19896},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19898,"slug":19899,"articleIntro":19898,"category":19900},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19901],{"metadata":19902,"sys":19905,"fields":19912},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19908,"publishedVersion":379,"revision":64,"contentType":19910,"locale":29},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":21,"type":12,"linkType":22},{"sys":19911},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19913,"metaTitle":389,"metaDescription":390,"mainTitle":19914,"subtitle":408,"heroImage":19929,"ctaButton":431,"ctaLink":432},[388],{"data":19915,"content":19916,"nodeType":363},{},[19917,19923],{"data":19918,"content":19919,"nodeType":401},{},[19920],{"data":19921,"marks":19922,"value":400,"nodeType":85},{},[],{"data":19924,"content":19925,"nodeType":94},{},[19926],{"data":19927,"marks":19928,"value":362,"nodeType":85},{},[],{"metadata":19930,"sys":19933,"fields":19938},{"tags":19931,"concepts":19932},[],[],{"space":19934,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19936,"publishedVersion":64,"revision":46,"locale":29},{"sys":19935},{"type":12,"linkType":13,"id":14},{"sys":19937},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19939},{"url":423,"details":19940,"fileName":429,"contentType":430},{"size":425,"image":19941},{"width":427,"height":428},{"sys":19943,"fields":19946},{"id":19944,"createdAt":19945},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":19947,"slug":19948,"articleIntro":19947,"category":19949},"6248 - Divers","compte-6248-divers",[19950],{"metadata":19951,"sys":19954,"fields":19961},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":19957,"publishedVersion":379,"revision":64,"contentType":19959,"locale":29},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":21,"type":12,"linkType":22},{"sys":19960},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":19962,"metaTitle":389,"metaDescription":390,"mainTitle":19963,"subtitle":408,"heroImage":19978,"ctaButton":431,"ctaLink":432},[388],{"data":19964,"content":19965,"nodeType":363},{},[19966,19972],{"data":19967,"content":19968,"nodeType":401},{},[19969],{"data":19970,"marks":19971,"value":400,"nodeType":85},{},[],{"data":19973,"content":19974,"nodeType":94},{},[19975],{"data":19976,"marks":19977,"value":362,"nodeType":85},{},[],{"metadata":19979,"sys":19982,"fields":19987},{"tags":19980,"concepts":19981},[],[],{"space":19983,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":19985,"publishedVersion":64,"revision":46,"locale":29},{"sys":19984},{"type":12,"linkType":13,"id":14},{"sys":19986},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":19988},{"url":423,"details":19989,"fileName":429,"contentType":430},{"size":425,"image":19990},{"width":427,"height":428},{"sys":19992,"fields":19995},{"id":19993,"createdAt":19994},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":19996,"slug":19997,"articleIntro":19996,"category":19998},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[19999],{"metadata":20000,"sys":20003,"fields":20010},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20006,"publishedVersion":379,"revision":64,"contentType":20008,"locale":29},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":21,"type":12,"linkType":22},{"sys":20009},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20011,"metaTitle":389,"metaDescription":390,"mainTitle":20012,"subtitle":408,"heroImage":20027,"ctaButton":431,"ctaLink":432},[388],{"data":20013,"content":20014,"nodeType":363},{},[20015,20021],{"data":20016,"content":20017,"nodeType":401},{},[20018],{"data":20019,"marks":20020,"value":400,"nodeType":85},{},[],{"data":20022,"content":20023,"nodeType":94},{},[20024],{"data":20025,"marks":20026,"value":362,"nodeType":85},{},[],{"metadata":20028,"sys":20031,"fields":20036},{"tags":20029,"concepts":20030},[],[],{"space":20032,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20034,"publishedVersion":64,"revision":46,"locale":29},{"sys":20033},{"type":12,"linkType":13,"id":14},{"sys":20035},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20037},{"url":423,"details":20038,"fileName":429,"contentType":430},{"size":425,"image":20039},{"width":427,"height":428},{"sys":20041,"fields":20044},{"id":20042,"createdAt":20043},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":20045,"slug":20046,"articleIntro":20045,"category":20047},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[20048],{"metadata":20049,"sys":20052,"fields":20059},{"tags":20050,"concepts":20051},[],[],{"space":20053,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20055,"publishedVersion":379,"revision":64,"contentType":20057,"locale":29},{"sys":20054},{"type":12,"linkType":13,"id":14},{"sys":20056},{"id":21,"type":12,"linkType":22},{"sys":20058},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20060,"metaTitle":389,"metaDescription":390,"mainTitle":20061,"subtitle":408,"heroImage":20076,"ctaButton":431,"ctaLink":432},[388],{"data":20062,"content":20063,"nodeType":363},{},[20064,20070],{"data":20065,"content":20066,"nodeType":401},{},[20067],{"data":20068,"marks":20069,"value":400,"nodeType":85},{},[],{"data":20071,"content":20072,"nodeType":94},{},[20073],{"data":20074,"marks":20075,"value":362,"nodeType":85},{},[],{"metadata":20077,"sys":20080,"fields":20085},{"tags":20078,"concepts":20079},[],[],{"space":20081,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20083,"publishedVersion":64,"revision":46,"locale":29},{"sys":20082},{"type":12,"linkType":13,"id":14},{"sys":20084},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20086},{"url":423,"details":20087,"fileName":429,"contentType":430},{"size":425,"image":20088},{"width":427,"height":428},{"sys":20090,"fields":20093},{"id":20091,"createdAt":20092},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":20094,"slug":20095,"articleIntro":20094,"category":20096},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[20097],{"metadata":20098,"sys":20101,"fields":20108},{"tags":20099,"concepts":20100},[],[],{"space":20102,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20104,"publishedVersion":379,"revision":64,"contentType":20106,"locale":29},{"sys":20103},{"type":12,"linkType":13,"id":14},{"sys":20105},{"id":21,"type":12,"linkType":22},{"sys":20107},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20109,"metaTitle":389,"metaDescription":390,"mainTitle":20110,"subtitle":408,"heroImage":20125,"ctaButton":431,"ctaLink":432},[388],{"data":20111,"content":20112,"nodeType":363},{},[20113,20119],{"data":20114,"content":20115,"nodeType":401},{},[20116],{"data":20117,"marks":20118,"value":400,"nodeType":85},{},[],{"data":20120,"content":20121,"nodeType":94},{},[20122],{"data":20123,"marks":20124,"value":362,"nodeType":85},{},[],{"metadata":20126,"sys":20129,"fields":20134},{"tags":20127,"concepts":20128},[],[],{"space":20130,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20132,"publishedVersion":64,"revision":46,"locale":29},{"sys":20131},{"type":12,"linkType":13,"id":14},{"sys":20133},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20135},{"url":423,"details":20136,"fileName":429,"contentType":430},{"size":425,"image":20137},{"width":427,"height":428},{"sys":20139,"fields":20142},{"id":20140,"createdAt":20141},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":20143,"slug":20144,"articleIntro":20143,"category":20145},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[20146],{"metadata":20147,"sys":20150,"fields":20157},{"tags":20148,"concepts":20149},[],[],{"space":20151,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20153,"publishedVersion":379,"revision":64,"contentType":20155,"locale":29},{"sys":20152},{"type":12,"linkType":13,"id":14},{"sys":20154},{"id":21,"type":12,"linkType":22},{"sys":20156},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20158,"metaTitle":389,"metaDescription":390,"mainTitle":20159,"subtitle":408,"heroImage":20174,"ctaButton":431,"ctaLink":432},[388],{"data":20160,"content":20161,"nodeType":363},{},[20162,20168],{"data":20163,"content":20164,"nodeType":401},{},[20165],{"data":20166,"marks":20167,"value":400,"nodeType":85},{},[],{"data":20169,"content":20170,"nodeType":94},{},[20171],{"data":20172,"marks":20173,"value":362,"nodeType":85},{},[],{"metadata":20175,"sys":20178,"fields":20183},{"tags":20176,"concepts":20177},[],[],{"space":20179,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20181,"publishedVersion":64,"revision":46,"locale":29},{"sys":20180},{"type":12,"linkType":13,"id":14},{"sys":20182},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20184},{"url":423,"details":20185,"fileName":429,"contentType":430},{"size":425,"image":20186},{"width":427,"height":428},{"sys":20188,"fields":20191},{"id":20189,"createdAt":20190},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":20192,"slug":20193,"articleIntro":-1,"category":20194},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[20195],{"metadata":20196,"sys":20199,"fields":20206},{"tags":20197,"concepts":20198},[],[],{"space":20200,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20202,"publishedVersion":379,"revision":64,"contentType":20204,"locale":29},{"sys":20201},{"type":12,"linkType":13,"id":14},{"sys":20203},{"id":21,"type":12,"linkType":22},{"sys":20205},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20207,"metaTitle":389,"metaDescription":390,"mainTitle":20208,"subtitle":408,"heroImage":20223,"ctaButton":431,"ctaLink":432},[388],{"data":20209,"content":20210,"nodeType":363},{},[20211,20217],{"data":20212,"content":20213,"nodeType":401},{},[20214],{"data":20215,"marks":20216,"value":400,"nodeType":85},{},[],{"data":20218,"content":20219,"nodeType":94},{},[20220],{"data":20221,"marks":20222,"value":362,"nodeType":85},{},[],{"metadata":20224,"sys":20227,"fields":20232},{"tags":20225,"concepts":20226},[],[],{"space":20228,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20230,"publishedVersion":64,"revision":46,"locale":29},{"sys":20229},{"type":12,"linkType":13,"id":14},{"sys":20231},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20233},{"url":423,"details":20234,"fileName":429,"contentType":430},{"size":425,"image":20235},{"width":427,"height":428},{"sys":20237,"fields":20240},{"id":20238,"createdAt":20239},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":20241,"slug":20242,"articleIntro":20241,"category":20243},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[20244],{"metadata":20245,"sys":20248,"fields":20255},{"tags":20246,"concepts":20247},[],[],{"space":20249,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20251,"publishedVersion":379,"revision":64,"contentType":20253,"locale":29},{"sys":20250},{"type":12,"linkType":13,"id":14},{"sys":20252},{"id":21,"type":12,"linkType":22},{"sys":20254},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20256,"metaTitle":389,"metaDescription":390,"mainTitle":20257,"subtitle":408,"heroImage":20272,"ctaButton":431,"ctaLink":432},[388],{"data":20258,"content":20259,"nodeType":363},{},[20260,20266],{"data":20261,"content":20262,"nodeType":401},{},[20263],{"data":20264,"marks":20265,"value":400,"nodeType":85},{},[],{"data":20267,"content":20268,"nodeType":94},{},[20269],{"data":20270,"marks":20271,"value":362,"nodeType":85},{},[],{"metadata":20273,"sys":20276,"fields":20281},{"tags":20274,"concepts":20275},[],[],{"space":20277,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20279,"publishedVersion":64,"revision":46,"locale":29},{"sys":20278},{"type":12,"linkType":13,"id":14},{"sys":20280},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20282},{"url":423,"details":20283,"fileName":429,"contentType":430},{"size":425,"image":20284},{"width":427,"height":428},{"sys":20286,"fields":20289},{"id":20287,"createdAt":20288},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":20290,"slug":20291,"articleIntro":20290,"category":20292},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[20293],{"metadata":20294,"sys":20297,"fields":20304},{"tags":20295,"concepts":20296},[],[],{"space":20298,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20300,"publishedVersion":379,"revision":64,"contentType":20302,"locale":29},{"sys":20299},{"type":12,"linkType":13,"id":14},{"sys":20301},{"id":21,"type":12,"linkType":22},{"sys":20303},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20305,"metaTitle":389,"metaDescription":390,"mainTitle":20306,"subtitle":408,"heroImage":20321,"ctaButton":431,"ctaLink":432},[388],{"data":20307,"content":20308,"nodeType":363},{},[20309,20315],{"data":20310,"content":20311,"nodeType":401},{},[20312],{"data":20313,"marks":20314,"value":400,"nodeType":85},{},[],{"data":20316,"content":20317,"nodeType":94},{},[20318],{"data":20319,"marks":20320,"value":362,"nodeType":85},{},[],{"metadata":20322,"sys":20325,"fields":20330},{"tags":20323,"concepts":20324},[],[],{"space":20326,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20328,"publishedVersion":64,"revision":46,"locale":29},{"sys":20327},{"type":12,"linkType":13,"id":14},{"sys":20329},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20331},{"url":423,"details":20332,"fileName":429,"contentType":430},{"size":425,"image":20333},{"width":427,"height":428},{"sys":20335,"fields":20338},{"id":20336,"createdAt":20337},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":20339,"slug":20340,"articleIntro":-1,"category":20341},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[20342],{"metadata":20343,"sys":20346,"fields":20353},{"tags":20344,"concepts":20345},[],[],{"space":20347,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20349,"publishedVersion":379,"revision":64,"contentType":20351,"locale":29},{"sys":20348},{"type":12,"linkType":13,"id":14},{"sys":20350},{"id":21,"type":12,"linkType":22},{"sys":20352},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20354,"metaTitle":389,"metaDescription":390,"mainTitle":20355,"subtitle":408,"heroImage":20370,"ctaButton":431,"ctaLink":432},[388],{"data":20356,"content":20357,"nodeType":363},{},[20358,20364],{"data":20359,"content":20360,"nodeType":401},{},[20361],{"data":20362,"marks":20363,"value":400,"nodeType":85},{},[],{"data":20365,"content":20366,"nodeType":94},{},[20367],{"data":20368,"marks":20369,"value":362,"nodeType":85},{},[],{"metadata":20371,"sys":20374,"fields":20379},{"tags":20372,"concepts":20373},[],[],{"space":20375,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20377,"publishedVersion":64,"revision":46,"locale":29},{"sys":20376},{"type":12,"linkType":13,"id":14},{"sys":20378},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20380},{"url":423,"details":20381,"fileName":429,"contentType":430},{"size":425,"image":20382},{"width":427,"height":428},{"sys":20384,"fields":20387},{"id":20385,"createdAt":20386},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":20388,"slug":20389,"articleIntro":20388,"category":20390},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[20391],{"metadata":20392,"sys":20395,"fields":20402},{"tags":20393,"concepts":20394},[],[],{"space":20396,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20398,"publishedVersion":379,"revision":64,"contentType":20400,"locale":29},{"sys":20397},{"type":12,"linkType":13,"id":14},{"sys":20399},{"id":21,"type":12,"linkType":22},{"sys":20401},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20403,"metaTitle":389,"metaDescription":390,"mainTitle":20404,"subtitle":408,"heroImage":20419,"ctaButton":431,"ctaLink":432},[388],{"data":20405,"content":20406,"nodeType":363},{},[20407,20413],{"data":20408,"content":20409,"nodeType":401},{},[20410],{"data":20411,"marks":20412,"value":400,"nodeType":85},{},[],{"data":20414,"content":20415,"nodeType":94},{},[20416],{"data":20417,"marks":20418,"value":362,"nodeType":85},{},[],{"metadata":20420,"sys":20423,"fields":20428},{"tags":20421,"concepts":20422},[],[],{"space":20424,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20426,"publishedVersion":64,"revision":46,"locale":29},{"sys":20425},{"type":12,"linkType":13,"id":14},{"sys":20427},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20429},{"url":423,"details":20430,"fileName":429,"contentType":430},{"size":425,"image":20431},{"width":427,"height":428},{"sys":20433,"fields":20436},{"id":20434,"createdAt":20435},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":20437,"slug":20438,"articleIntro":20437,"category":20439},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[20440],{"metadata":20441,"sys":20444,"fields":20451},{"tags":20442,"concepts":20443},[],[],{"space":20445,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20447,"publishedVersion":379,"revision":64,"contentType":20449,"locale":29},{"sys":20446},{"type":12,"linkType":13,"id":14},{"sys":20448},{"id":21,"type":12,"linkType":22},{"sys":20450},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20452,"metaTitle":389,"metaDescription":390,"mainTitle":20453,"subtitle":408,"heroImage":20468,"ctaButton":431,"ctaLink":432},[388],{"data":20454,"content":20455,"nodeType":363},{},[20456,20462],{"data":20457,"content":20458,"nodeType":401},{},[20459],{"data":20460,"marks":20461,"value":400,"nodeType":85},{},[],{"data":20463,"content":20464,"nodeType":94},{},[20465],{"data":20466,"marks":20467,"value":362,"nodeType":85},{},[],{"metadata":20469,"sys":20472,"fields":20477},{"tags":20470,"concepts":20471},[],[],{"space":20473,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20475,"publishedVersion":64,"revision":46,"locale":29},{"sys":20474},{"type":12,"linkType":13,"id":14},{"sys":20476},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20478},{"url":423,"details":20479,"fileName":429,"contentType":430},{"size":425,"image":20480},{"width":427,"height":428},{"sys":20482,"fields":20485},{"id":20483,"createdAt":20484},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":20486,"slug":20487,"articleIntro":20486,"category":20488},"Compte 326 - Emballages","compte-326-emballages",[20489],{"metadata":20490,"sys":20493,"fields":20500},{"tags":20491,"concepts":20492},[],[],{"space":20494,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20496,"publishedVersion":379,"revision":64,"contentType":20498,"locale":29},{"sys":20495},{"type":12,"linkType":13,"id":14},{"sys":20497},{"id":21,"type":12,"linkType":22},{"sys":20499},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20501,"metaTitle":389,"metaDescription":390,"mainTitle":20502,"subtitle":408,"heroImage":20517,"ctaButton":431,"ctaLink":432},[388],{"data":20503,"content":20504,"nodeType":363},{},[20505,20511],{"data":20506,"content":20507,"nodeType":401},{},[20508],{"data":20509,"marks":20510,"value":400,"nodeType":85},{},[],{"data":20512,"content":20513,"nodeType":94},{},[20514],{"data":20515,"marks":20516,"value":362,"nodeType":85},{},[],{"metadata":20518,"sys":20521,"fields":20526},{"tags":20519,"concepts":20520},[],[],{"space":20522,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20524,"publishedVersion":64,"revision":46,"locale":29},{"sys":20523},{"type":12,"linkType":13,"id":14},{"sys":20525},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20527},{"url":423,"details":20528,"fileName":429,"contentType":430},{"size":425,"image":20529},{"width":427,"height":428},{"sys":20531,"fields":20534},{"id":20532,"createdAt":20533},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":20535,"slug":20536,"articleIntro":20535,"category":20537},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[20538],{"metadata":20539,"sys":20542,"fields":20549},{"tags":20540,"concepts":20541},[],[],{"space":20543,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20545,"publishedVersion":379,"revision":64,"contentType":20547,"locale":29},{"sys":20544},{"type":12,"linkType":13,"id":14},{"sys":20546},{"id":21,"type":12,"linkType":22},{"sys":20548},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20550,"metaTitle":389,"metaDescription":390,"mainTitle":20551,"subtitle":408,"heroImage":20566,"ctaButton":431,"ctaLink":432},[388],{"data":20552,"content":20553,"nodeType":363},{},[20554,20560],{"data":20555,"content":20556,"nodeType":401},{},[20557],{"data":20558,"marks":20559,"value":400,"nodeType":85},{},[],{"data":20561,"content":20562,"nodeType":94},{},[20563],{"data":20564,"marks":20565,"value":362,"nodeType":85},{},[],{"metadata":20567,"sys":20570,"fields":20575},{"tags":20568,"concepts":20569},[],[],{"space":20571,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20573,"publishedVersion":64,"revision":46,"locale":29},{"sys":20572},{"type":12,"linkType":13,"id":14},{"sys":20574},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20576},{"url":423,"details":20577,"fileName":429,"contentType":430},{"size":425,"image":20578},{"width":427,"height":428},{"sys":20580,"fields":20583},{"id":20581,"createdAt":20582},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":20584,"slug":20585,"articleIntro":20584,"category":20586},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[20587],{"metadata":20588,"sys":20591,"fields":20598},{"tags":20589,"concepts":20590},[],[],{"space":20592,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20594,"publishedVersion":379,"revision":64,"contentType":20596,"locale":29},{"sys":20593},{"type":12,"linkType":13,"id":14},{"sys":20595},{"id":21,"type":12,"linkType":22},{"sys":20597},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20599,"metaTitle":389,"metaDescription":390,"mainTitle":20600,"subtitle":408,"heroImage":20615,"ctaButton":431,"ctaLink":432},[388],{"data":20601,"content":20602,"nodeType":363},{},[20603,20609],{"data":20604,"content":20605,"nodeType":401},{},[20606],{"data":20607,"marks":20608,"value":400,"nodeType":85},{},[],{"data":20610,"content":20611,"nodeType":94},{},[20612],{"data":20613,"marks":20614,"value":362,"nodeType":85},{},[],{"metadata":20616,"sys":20619,"fields":20624},{"tags":20617,"concepts":20618},[],[],{"space":20620,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20622,"publishedVersion":64,"revision":46,"locale":29},{"sys":20621},{"type":12,"linkType":13,"id":14},{"sys":20623},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20625},{"url":423,"details":20626,"fileName":429,"contentType":430},{"size":425,"image":20627},{"width":427,"height":428},{"sys":20629,"fields":20632},{"id":20630,"createdAt":20631},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":20633,"slug":20634,"articleIntro":-1,"category":20635},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[20636],{"metadata":20637,"sys":20640,"fields":20647},{"tags":20638,"concepts":20639},[],[],{"space":20641,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20643,"publishedVersion":379,"revision":64,"contentType":20645,"locale":29},{"sys":20642},{"type":12,"linkType":13,"id":14},{"sys":20644},{"id":21,"type":12,"linkType":22},{"sys":20646},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20648,"metaTitle":389,"metaDescription":390,"mainTitle":20649,"subtitle":408,"heroImage":20664,"ctaButton":431,"ctaLink":432},[388],{"data":20650,"content":20651,"nodeType":363},{},[20652,20658],{"data":20653,"content":20654,"nodeType":401},{},[20655],{"data":20656,"marks":20657,"value":400,"nodeType":85},{},[],{"data":20659,"content":20660,"nodeType":94},{},[20661],{"data":20662,"marks":20663,"value":362,"nodeType":85},{},[],{"metadata":20665,"sys":20668,"fields":20673},{"tags":20666,"concepts":20667},[],[],{"space":20669,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20671,"publishedVersion":64,"revision":46,"locale":29},{"sys":20670},{"type":12,"linkType":13,"id":14},{"sys":20672},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20674},{"url":423,"details":20675,"fileName":429,"contentType":430},{"size":425,"image":20676},{"width":427,"height":428},{"sys":20678,"fields":20681},{"id":20679,"createdAt":20680},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":20682,"slug":20683,"articleIntro":-1,"category":20684},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[20685],{"metadata":20686,"sys":20689,"fields":20696},{"tags":20687,"concepts":20688},[],[],{"space":20690,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20692,"publishedVersion":379,"revision":64,"contentType":20694,"locale":29},{"sys":20691},{"type":12,"linkType":13,"id":14},{"sys":20693},{"id":21,"type":12,"linkType":22},{"sys":20695},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20697,"metaTitle":389,"metaDescription":390,"mainTitle":20698,"subtitle":408,"heroImage":20713,"ctaButton":431,"ctaLink":432},[388],{"data":20699,"content":20700,"nodeType":363},{},[20701,20707],{"data":20702,"content":20703,"nodeType":401},{},[20704],{"data":20705,"marks":20706,"value":400,"nodeType":85},{},[],{"data":20708,"content":20709,"nodeType":94},{},[20710],{"data":20711,"marks":20712,"value":362,"nodeType":85},{},[],{"metadata":20714,"sys":20717,"fields":20722},{"tags":20715,"concepts":20716},[],[],{"space":20718,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20720,"publishedVersion":64,"revision":46,"locale":29},{"sys":20719},{"type":12,"linkType":13,"id":14},{"sys":20721},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20723},{"url":423,"details":20724,"fileName":429,"contentType":430},{"size":425,"image":20725},{"width":427,"height":428},{"sys":20727,"fields":20730},{"id":20728,"createdAt":20729},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":20731,"slug":20732,"articleIntro":20731,"category":20733},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[20734],{"metadata":20735,"sys":20738,"fields":20745},{"tags":20736,"concepts":20737},[],[],{"space":20739,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20741,"publishedVersion":379,"revision":64,"contentType":20743,"locale":29},{"sys":20740},{"type":12,"linkType":13,"id":14},{"sys":20742},{"id":21,"type":12,"linkType":22},{"sys":20744},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20746,"metaTitle":389,"metaDescription":390,"mainTitle":20747,"subtitle":408,"heroImage":20762,"ctaButton":431,"ctaLink":432},[388],{"data":20748,"content":20749,"nodeType":363},{},[20750,20756],{"data":20751,"content":20752,"nodeType":401},{},[20753],{"data":20754,"marks":20755,"value":400,"nodeType":85},{},[],{"data":20757,"content":20758,"nodeType":94},{},[20759],{"data":20760,"marks":20761,"value":362,"nodeType":85},{},[],{"metadata":20763,"sys":20766,"fields":20771},{"tags":20764,"concepts":20765},[],[],{"space":20767,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20769,"publishedVersion":64,"revision":46,"locale":29},{"sys":20768},{"type":12,"linkType":13,"id":14},{"sys":20770},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20772},{"url":423,"details":20773,"fileName":429,"contentType":430},{"size":425,"image":20774},{"width":427,"height":428},{"sys":20776,"fields":20779},{"id":20777,"createdAt":20778},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":20780,"slug":20781,"articleIntro":20780,"category":20782},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[20783],{"metadata":20784,"sys":20787,"fields":20794},{"tags":20785,"concepts":20786},[],[],{"space":20788,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20790,"publishedVersion":379,"revision":64,"contentType":20792,"locale":29},{"sys":20789},{"type":12,"linkType":13,"id":14},{"sys":20791},{"id":21,"type":12,"linkType":22},{"sys":20793},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20795,"metaTitle":389,"metaDescription":390,"mainTitle":20796,"subtitle":408,"heroImage":20811,"ctaButton":431,"ctaLink":432},[388],{"data":20797,"content":20798,"nodeType":363},{},[20799,20805],{"data":20800,"content":20801,"nodeType":401},{},[20802],{"data":20803,"marks":20804,"value":400,"nodeType":85},{},[],{"data":20806,"content":20807,"nodeType":94},{},[20808],{"data":20809,"marks":20810,"value":362,"nodeType":85},{},[],{"metadata":20812,"sys":20815,"fields":20820},{"tags":20813,"concepts":20814},[],[],{"space":20816,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20818,"publishedVersion":64,"revision":46,"locale":29},{"sys":20817},{"type":12,"linkType":13,"id":14},{"sys":20819},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20821},{"url":423,"details":20822,"fileName":429,"contentType":430},{"size":425,"image":20823},{"width":427,"height":428},{"sys":20825,"fields":20828},{"id":20826,"createdAt":20827},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":20829,"slug":20830,"articleIntro":20829,"category":20831},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[20832],{"metadata":20833,"sys":20836,"fields":20843},{"tags":20834,"concepts":20835},[],[],{"space":20837,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20839,"publishedVersion":379,"revision":64,"contentType":20841,"locale":29},{"sys":20838},{"type":12,"linkType":13,"id":14},{"sys":20840},{"id":21,"type":12,"linkType":22},{"sys":20842},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20844,"metaTitle":389,"metaDescription":390,"mainTitle":20845,"subtitle":408,"heroImage":20860,"ctaButton":431,"ctaLink":432},[388],{"data":20846,"content":20847,"nodeType":363},{},[20848,20854],{"data":20849,"content":20850,"nodeType":401},{},[20851],{"data":20852,"marks":20853,"value":400,"nodeType":85},{},[],{"data":20855,"content":20856,"nodeType":94},{},[20857],{"data":20858,"marks":20859,"value":362,"nodeType":85},{},[],{"metadata":20861,"sys":20864,"fields":20869},{"tags":20862,"concepts":20863},[],[],{"space":20865,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20867,"publishedVersion":64,"revision":46,"locale":29},{"sys":20866},{"type":12,"linkType":13,"id":14},{"sys":20868},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20870},{"url":423,"details":20871,"fileName":429,"contentType":430},{"size":425,"image":20872},{"width":427,"height":428},{"sys":20874,"fields":20877},{"id":20875,"createdAt":20876},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":20878,"slug":20879,"articleIntro":-1,"category":20880},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[20881],{"metadata":20882,"sys":20885,"fields":20892},{"tags":20883,"concepts":20884},[],[],{"space":20886,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20888,"publishedVersion":379,"revision":64,"contentType":20890,"locale":29},{"sys":20887},{"type":12,"linkType":13,"id":14},{"sys":20889},{"id":21,"type":12,"linkType":22},{"sys":20891},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20893,"metaTitle":389,"metaDescription":390,"mainTitle":20894,"subtitle":408,"heroImage":20909,"ctaButton":431,"ctaLink":432},[388],{"data":20895,"content":20896,"nodeType":363},{},[20897,20903],{"data":20898,"content":20899,"nodeType":401},{},[20900],{"data":20901,"marks":20902,"value":400,"nodeType":85},{},[],{"data":20904,"content":20905,"nodeType":94},{},[20906],{"data":20907,"marks":20908,"value":362,"nodeType":85},{},[],{"metadata":20910,"sys":20913,"fields":20918},{"tags":20911,"concepts":20912},[],[],{"space":20914,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20916,"publishedVersion":64,"revision":46,"locale":29},{"sys":20915},{"type":12,"linkType":13,"id":14},{"sys":20917},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20919},{"url":423,"details":20920,"fileName":429,"contentType":430},{"size":425,"image":20921},{"width":427,"height":428},{"sys":20923,"fields":20926},{"id":20924,"createdAt":20925},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":20927,"slug":20928,"articleIntro":20927,"category":20929},"Compte 2131 - Bâtiments","compte-2131-batiments",[20930],{"metadata":20931,"sys":20934,"fields":20941},{"tags":20932,"concepts":20933},[],[],{"space":20935,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20937,"publishedVersion":379,"revision":64,"contentType":20939,"locale":29},{"sys":20936},{"type":12,"linkType":13,"id":14},{"sys":20938},{"id":21,"type":12,"linkType":22},{"sys":20940},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20942,"metaTitle":389,"metaDescription":390,"mainTitle":20943,"subtitle":408,"heroImage":20958,"ctaButton":431,"ctaLink":432},[388],{"data":20944,"content":20945,"nodeType":363},{},[20946,20952],{"data":20947,"content":20948,"nodeType":401},{},[20949],{"data":20950,"marks":20951,"value":400,"nodeType":85},{},[],{"data":20953,"content":20954,"nodeType":94},{},[20955],{"data":20956,"marks":20957,"value":362,"nodeType":85},{},[],{"metadata":20959,"sys":20962,"fields":20967},{"tags":20960,"concepts":20961},[],[],{"space":20963,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":20965,"publishedVersion":64,"revision":46,"locale":29},{"sys":20964},{"type":12,"linkType":13,"id":14},{"sys":20966},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":20968},{"url":423,"details":20969,"fileName":429,"contentType":430},{"size":425,"image":20970},{"width":427,"height":428},{"sys":20972,"fields":20975},{"id":20973,"createdAt":20974},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":20976,"slug":20977,"articleIntro":20976,"category":20978},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[20979],{"metadata":20980,"sys":20983,"fields":20990},{"tags":20981,"concepts":20982},[],[],{"space":20984,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":20986,"publishedVersion":379,"revision":64,"contentType":20988,"locale":29},{"sys":20985},{"type":12,"linkType":13,"id":14},{"sys":20987},{"id":21,"type":12,"linkType":22},{"sys":20989},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":20991,"metaTitle":389,"metaDescription":390,"mainTitle":20992,"subtitle":408,"heroImage":21007,"ctaButton":431,"ctaLink":432},[388],{"data":20993,"content":20994,"nodeType":363},{},[20995,21001],{"data":20996,"content":20997,"nodeType":401},{},[20998],{"data":20999,"marks":21000,"value":400,"nodeType":85},{},[],{"data":21002,"content":21003,"nodeType":94},{},[21004],{"data":21005,"marks":21006,"value":362,"nodeType":85},{},[],{"metadata":21008,"sys":21011,"fields":21016},{"tags":21009,"concepts":21010},[],[],{"space":21012,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21014,"publishedVersion":64,"revision":46,"locale":29},{"sys":21013},{"type":12,"linkType":13,"id":14},{"sys":21015},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21017},{"url":423,"details":21018,"fileName":429,"contentType":430},{"size":425,"image":21019},{"width":427,"height":428},{"sys":21021,"fields":21024},{"id":21022,"createdAt":21023},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":21025,"slug":21026,"articleIntro":21027,"category":21028},"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",[21029],{"metadata":21030,"sys":21033,"fields":21040},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21036,"publishedVersion":379,"revision":64,"contentType":21038,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"sys":21039},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21041,"metaTitle":389,"metaDescription":390,"mainTitle":21042,"subtitle":408,"heroImage":21057,"ctaButton":431,"ctaLink":432},[388],{"data":21043,"content":21044,"nodeType":363},{},[21045,21051],{"data":21046,"content":21047,"nodeType":401},{},[21048],{"data":21049,"marks":21050,"value":400,"nodeType":85},{},[],{"data":21052,"content":21053,"nodeType":94},{},[21054],{"data":21055,"marks":21056,"value":362,"nodeType":85},{},[],{"metadata":21058,"sys":21061,"fields":21066},{"tags":21059,"concepts":21060},[],[],{"space":21062,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21064,"publishedVersion":64,"revision":46,"locale":29},{"sys":21063},{"type":12,"linkType":13,"id":14},{"sys":21065},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21067},{"url":423,"details":21068,"fileName":429,"contentType":430},{"size":425,"image":21069},{"width":427,"height":428},{"sys":21071,"fields":21074},{"id":21072,"createdAt":21073},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":21075,"slug":21076,"articleIntro":21075,"category":21077},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[21078],{"metadata":21079,"sys":21082,"fields":21089},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21085,"publishedVersion":379,"revision":64,"contentType":21087,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"sys":21088},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21090,"metaTitle":389,"metaDescription":390,"mainTitle":21091,"subtitle":408,"heroImage":21106,"ctaButton":431,"ctaLink":432},[388],{"data":21092,"content":21093,"nodeType":363},{},[21094,21100],{"data":21095,"content":21096,"nodeType":401},{},[21097],{"data":21098,"marks":21099,"value":400,"nodeType":85},{},[],{"data":21101,"content":21102,"nodeType":94},{},[21103],{"data":21104,"marks":21105,"value":362,"nodeType":85},{},[],{"metadata":21107,"sys":21110,"fields":21115},{"tags":21108,"concepts":21109},[],[],{"space":21111,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21113,"publishedVersion":64,"revision":46,"locale":29},{"sys":21112},{"type":12,"linkType":13,"id":14},{"sys":21114},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21116},{"url":423,"details":21117,"fileName":429,"contentType":430},{"size":425,"image":21118},{"width":427,"height":428},{"sys":21120,"fields":21123},{"id":21121,"createdAt":21122},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":21124,"slug":21125,"articleIntro":21124,"category":21126},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[21127],{"metadata":21128,"sys":21131,"fields":21138},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21134,"publishedVersion":379,"revision":64,"contentType":21136,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"sys":21137},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21139,"metaTitle":389,"metaDescription":390,"mainTitle":21140,"subtitle":408,"heroImage":21155,"ctaButton":431,"ctaLink":432},[388],{"data":21141,"content":21142,"nodeType":363},{},[21143,21149],{"data":21144,"content":21145,"nodeType":401},{},[21146],{"data":21147,"marks":21148,"value":400,"nodeType":85},{},[],{"data":21150,"content":21151,"nodeType":94},{},[21152],{"data":21153,"marks":21154,"value":362,"nodeType":85},{},[],{"metadata":21156,"sys":21159,"fields":21164},{"tags":21157,"concepts":21158},[],[],{"space":21160,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21162,"publishedVersion":64,"revision":46,"locale":29},{"sys":21161},{"type":12,"linkType":13,"id":14},{"sys":21163},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21165},{"url":423,"details":21166,"fileName":429,"contentType":430},{"size":425,"image":21167},{"width":427,"height":428},{"sys":21169,"fields":21172},{"id":21170,"createdAt":21171},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":21173,"slug":21174,"articleIntro":-1,"category":21175},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[21176],{"metadata":21177,"sys":21180,"fields":21187},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21183,"publishedVersion":379,"revision":64,"contentType":21185,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"sys":21186},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21188,"metaTitle":389,"metaDescription":390,"mainTitle":21189,"subtitle":408,"heroImage":21204,"ctaButton":431,"ctaLink":432},[388],{"data":21190,"content":21191,"nodeType":363},{},[21192,21198],{"data":21193,"content":21194,"nodeType":401},{},[21195],{"data":21196,"marks":21197,"value":400,"nodeType":85},{},[],{"data":21199,"content":21200,"nodeType":94},{},[21201],{"data":21202,"marks":21203,"value":362,"nodeType":85},{},[],{"metadata":21205,"sys":21208,"fields":21213},{"tags":21206,"concepts":21207},[],[],{"space":21209,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21211,"publishedVersion":64,"revision":46,"locale":29},{"sys":21210},{"type":12,"linkType":13,"id":14},{"sys":21212},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21214},{"url":423,"details":21215,"fileName":429,"contentType":430},{"size":425,"image":21216},{"width":427,"height":428},{"sys":21218,"fields":21221},{"id":21219,"createdAt":21220},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":21222,"slug":21223,"articleIntro":21222,"category":21224},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[21225],{"metadata":21226,"sys":21229,"fields":21236},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21232,"publishedVersion":379,"revision":64,"contentType":21234,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"sys":21235},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21237,"metaTitle":389,"metaDescription":390,"mainTitle":21238,"subtitle":408,"heroImage":21253,"ctaButton":431,"ctaLink":432},[388],{"data":21239,"content":21240,"nodeType":363},{},[21241,21247],{"data":21242,"content":21243,"nodeType":401},{},[21244],{"data":21245,"marks":21246,"value":400,"nodeType":85},{},[],{"data":21248,"content":21249,"nodeType":94},{},[21250],{"data":21251,"marks":21252,"value":362,"nodeType":85},{},[],{"metadata":21254,"sys":21257,"fields":21262},{"tags":21255,"concepts":21256},[],[],{"space":21258,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21260,"publishedVersion":64,"revision":46,"locale":29},{"sys":21259},{"type":12,"linkType":13,"id":14},{"sys":21261},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21263},{"url":423,"details":21264,"fileName":429,"contentType":430},{"size":425,"image":21265},{"width":427,"height":428},{"sys":21267,"fields":21270},{"id":21268,"createdAt":21269},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":21271,"slug":21272,"articleIntro":21271,"category":21273},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[21274],{"metadata":21275,"sys":21278,"fields":21285},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21281,"publishedVersion":379,"revision":64,"contentType":21283,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"sys":21284},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21286,"metaTitle":389,"metaDescription":390,"mainTitle":21287,"subtitle":408,"heroImage":21302,"ctaButton":431,"ctaLink":432},[388],{"data":21288,"content":21289,"nodeType":363},{},[21290,21296],{"data":21291,"content":21292,"nodeType":401},{},[21293],{"data":21294,"marks":21295,"value":400,"nodeType":85},{},[],{"data":21297,"content":21298,"nodeType":94},{},[21299],{"data":21300,"marks":21301,"value":362,"nodeType":85},{},[],{"metadata":21303,"sys":21306,"fields":21311},{"tags":21304,"concepts":21305},[],[],{"space":21307,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21309,"publishedVersion":64,"revision":46,"locale":29},{"sys":21308},{"type":12,"linkType":13,"id":14},{"sys":21310},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21312},{"url":423,"details":21313,"fileName":429,"contentType":430},{"size":425,"image":21314},{"width":427,"height":428},{"sys":21316,"fields":21319},{"id":21317,"createdAt":21318},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":21320,"slug":21321,"articleIntro":21320,"category":21322},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[21323],{"metadata":21324,"sys":21327,"fields":21334},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21330,"publishedVersion":379,"revision":64,"contentType":21332,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"sys":21333},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21335,"metaTitle":389,"metaDescription":390,"mainTitle":21336,"subtitle":408,"heroImage":21351,"ctaButton":431,"ctaLink":432},[388],{"data":21337,"content":21338,"nodeType":363},{},[21339,21345],{"data":21340,"content":21341,"nodeType":401},{},[21342],{"data":21343,"marks":21344,"value":400,"nodeType":85},{},[],{"data":21346,"content":21347,"nodeType":94},{},[21348],{"data":21349,"marks":21350,"value":362,"nodeType":85},{},[],{"metadata":21352,"sys":21355,"fields":21360},{"tags":21353,"concepts":21354},[],[],{"space":21356,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21358,"publishedVersion":64,"revision":46,"locale":29},{"sys":21357},{"type":12,"linkType":13,"id":14},{"sys":21359},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21361},{"url":423,"details":21362,"fileName":429,"contentType":430},{"size":425,"image":21363},{"width":427,"height":428},{"sys":21365,"fields":21368},{"id":21366,"createdAt":21367},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":21369,"slug":21370,"articleIntro":21369,"category":21371},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[21372],{"metadata":21373,"sys":21376,"fields":21383},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21379,"publishedVersion":379,"revision":64,"contentType":21381,"locale":29},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":21,"type":12,"linkType":22},{"sys":21382},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21384,"metaTitle":389,"metaDescription":390,"mainTitle":21385,"subtitle":408,"heroImage":21400,"ctaButton":431,"ctaLink":432},[388],{"data":21386,"content":21387,"nodeType":363},{},[21388,21394],{"data":21389,"content":21390,"nodeType":401},{},[21391],{"data":21392,"marks":21393,"value":400,"nodeType":85},{},[],{"data":21395,"content":21396,"nodeType":94},{},[21397],{"data":21398,"marks":21399,"value":362,"nodeType":85},{},[],{"metadata":21401,"sys":21404,"fields":21409},{"tags":21402,"concepts":21403},[],[],{"space":21405,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21407,"publishedVersion":64,"revision":46,"locale":29},{"sys":21406},{"type":12,"linkType":13,"id":14},{"sys":21408},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21410},{"url":423,"details":21411,"fileName":429,"contentType":430},{"size":425,"image":21412},{"width":427,"height":428},{"sys":21414,"fields":21417},{"id":21415,"createdAt":21416},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":21418,"slug":21419,"articleIntro":21418,"category":21420},"Compte 211 - Terrains","compte-211-terrains",[21421],{"metadata":21422,"sys":21425,"fields":21432},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21428,"publishedVersion":379,"revision":64,"contentType":21430,"locale":29},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":21,"type":12,"linkType":22},{"sys":21431},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21433,"metaTitle":389,"metaDescription":390,"mainTitle":21434,"subtitle":408,"heroImage":21449,"ctaButton":431,"ctaLink":432},[388],{"data":21435,"content":21436,"nodeType":363},{},[21437,21443],{"data":21438,"content":21439,"nodeType":401},{},[21440],{"data":21441,"marks":21442,"value":400,"nodeType":85},{},[],{"data":21444,"content":21445,"nodeType":94},{},[21446],{"data":21447,"marks":21448,"value":362,"nodeType":85},{},[],{"metadata":21450,"sys":21453,"fields":21458},{"tags":21451,"concepts":21452},[],[],{"space":21454,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21456,"publishedVersion":64,"revision":46,"locale":29},{"sys":21455},{"type":12,"linkType":13,"id":14},{"sys":21457},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21459},{"url":423,"details":21460,"fileName":429,"contentType":430},{"size":425,"image":21461},{"width":427,"height":428},{"sys":21463,"fields":21466},{"id":21464,"createdAt":21465},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":21467,"slug":21468,"articleIntro":21467,"category":21469},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[21470],{"metadata":21471,"sys":21474,"fields":21481},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21477,"publishedVersion":379,"revision":64,"contentType":21479,"locale":29},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":21,"type":12,"linkType":22},{"sys":21480},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21482,"metaTitle":389,"metaDescription":390,"mainTitle":21483,"subtitle":408,"heroImage":21498,"ctaButton":431,"ctaLink":432},[388],{"data":21484,"content":21485,"nodeType":363},{},[21486,21492],{"data":21487,"content":21488,"nodeType":401},{},[21489],{"data":21490,"marks":21491,"value":400,"nodeType":85},{},[],{"data":21493,"content":21494,"nodeType":94},{},[21495],{"data":21496,"marks":21497,"value":362,"nodeType":85},{},[],{"metadata":21499,"sys":21502,"fields":21507},{"tags":21500,"concepts":21501},[],[],{"space":21503,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21505,"publishedVersion":64,"revision":46,"locale":29},{"sys":21504},{"type":12,"linkType":13,"id":14},{"sys":21506},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21508},{"url":423,"details":21509,"fileName":429,"contentType":430},{"size":425,"image":21510},{"width":427,"height":428},{"sys":21512,"fields":21515},{"id":21513,"createdAt":21514},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":21516,"slug":21517,"articleIntro":21516,"category":21518},"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",[21519],{"metadata":21520,"sys":21523,"fields":21530},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21526,"publishedVersion":379,"revision":64,"contentType":21528,"locale":29},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":21,"type":12,"linkType":22},{"sys":21529},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21531,"metaTitle":389,"metaDescription":390,"mainTitle":21532,"subtitle":408,"heroImage":21547,"ctaButton":431,"ctaLink":432},[388],{"data":21533,"content":21534,"nodeType":363},{},[21535,21541],{"data":21536,"content":21537,"nodeType":401},{},[21538],{"data":21539,"marks":21540,"value":400,"nodeType":85},{},[],{"data":21542,"content":21543,"nodeType":94},{},[21544],{"data":21545,"marks":21546,"value":362,"nodeType":85},{},[],{"metadata":21548,"sys":21551,"fields":21556},{"tags":21549,"concepts":21550},[],[],{"space":21552,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21554,"publishedVersion":64,"revision":46,"locale":29},{"sys":21553},{"type":12,"linkType":13,"id":14},{"sys":21555},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21557},{"url":423,"details":21558,"fileName":429,"contentType":430},{"size":425,"image":21559},{"width":427,"height":428},{"sys":21561,"fields":21564},{"id":21562,"createdAt":21563},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":21565,"slug":21566,"articleIntro":21567,"category":21568},"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.",[21569],{"metadata":21570,"sys":21573,"fields":21580},{"tags":21571,"concepts":21572},[],[],{"space":21574,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21576,"publishedVersion":379,"revision":64,"contentType":21578,"locale":29},{"sys":21575},{"type":12,"linkType":13,"id":14},{"sys":21577},{"id":21,"type":12,"linkType":22},{"sys":21579},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21581,"metaTitle":389,"metaDescription":390,"mainTitle":21582,"subtitle":408,"heroImage":21597,"ctaButton":431,"ctaLink":432},[388],{"data":21583,"content":21584,"nodeType":363},{},[21585,21591],{"data":21586,"content":21587,"nodeType":401},{},[21588],{"data":21589,"marks":21590,"value":400,"nodeType":85},{},[],{"data":21592,"content":21593,"nodeType":94},{},[21594],{"data":21595,"marks":21596,"value":362,"nodeType":85},{},[],{"metadata":21598,"sys":21601,"fields":21606},{"tags":21599,"concepts":21600},[],[],{"space":21602,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21604,"publishedVersion":64,"revision":46,"locale":29},{"sys":21603},{"type":12,"linkType":13,"id":14},{"sys":21605},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21607},{"url":423,"details":21608,"fileName":429,"contentType":430},{"size":425,"image":21609},{"width":427,"height":428},{"sys":21611,"fields":21614},{"id":21612,"createdAt":21613},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":21615,"slug":21616,"articleIntro":-1,"category":21617},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[21618],{"metadata":21619,"sys":21622,"fields":21629},{"tags":21620,"concepts":21621},[],[],{"space":21623,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21625,"publishedVersion":379,"revision":64,"contentType":21627,"locale":29},{"sys":21624},{"type":12,"linkType":13,"id":14},{"sys":21626},{"id":21,"type":12,"linkType":22},{"sys":21628},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21630,"metaTitle":389,"metaDescription":390,"mainTitle":21631,"subtitle":408,"heroImage":21646,"ctaButton":431,"ctaLink":432},[388],{"data":21632,"content":21633,"nodeType":363},{},[21634,21640],{"data":21635,"content":21636,"nodeType":401},{},[21637],{"data":21638,"marks":21639,"value":400,"nodeType":85},{},[],{"data":21641,"content":21642,"nodeType":94},{},[21643],{"data":21644,"marks":21645,"value":362,"nodeType":85},{},[],{"metadata":21647,"sys":21650,"fields":21655},{"tags":21648,"concepts":21649},[],[],{"space":21651,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21653,"publishedVersion":64,"revision":46,"locale":29},{"sys":21652},{"type":12,"linkType":13,"id":14},{"sys":21654},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21656},{"url":423,"details":21657,"fileName":429,"contentType":430},{"size":425,"image":21658},{"width":427,"height":428},{"sys":21660,"fields":21663},{"id":21661,"createdAt":21662},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":21664,"slug":21665,"articleIntro":21664,"category":21666},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[21667],{"metadata":21668,"sys":21671,"fields":21678},{"tags":21669,"concepts":21670},[],[],{"space":21672,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21674,"publishedVersion":379,"revision":64,"contentType":21676,"locale":29},{"sys":21673},{"type":12,"linkType":13,"id":14},{"sys":21675},{"id":21,"type":12,"linkType":22},{"sys":21677},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21679,"metaTitle":389,"metaDescription":390,"mainTitle":21680,"subtitle":408,"heroImage":21695,"ctaButton":431,"ctaLink":432},[388],{"data":21681,"content":21682,"nodeType":363},{},[21683,21689],{"data":21684,"content":21685,"nodeType":401},{},[21686],{"data":21687,"marks":21688,"value":400,"nodeType":85},{},[],{"data":21690,"content":21691,"nodeType":94},{},[21692],{"data":21693,"marks":21694,"value":362,"nodeType":85},{},[],{"metadata":21696,"sys":21699,"fields":21704},{"tags":21697,"concepts":21698},[],[],{"space":21700,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21702,"publishedVersion":64,"revision":46,"locale":29},{"sys":21701},{"type":12,"linkType":13,"id":14},{"sys":21703},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21705},{"url":423,"details":21706,"fileName":429,"contentType":430},{"size":425,"image":21707},{"width":427,"height":428},{"sys":21709,"fields":21712},{"id":21710,"createdAt":21711},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":21713,"slug":21714,"articleIntro":21713,"category":21715},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[21716],{"metadata":21717,"sys":21720,"fields":21727},{"tags":21718,"concepts":21719},[],[],{"space":21721,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21723,"publishedVersion":379,"revision":64,"contentType":21725,"locale":29},{"sys":21722},{"type":12,"linkType":13,"id":14},{"sys":21724},{"id":21,"type":12,"linkType":22},{"sys":21726},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21728,"metaTitle":389,"metaDescription":390,"mainTitle":21729,"subtitle":408,"heroImage":21744,"ctaButton":431,"ctaLink":432},[388],{"data":21730,"content":21731,"nodeType":363},{},[21732,21738],{"data":21733,"content":21734,"nodeType":401},{},[21735],{"data":21736,"marks":21737,"value":400,"nodeType":85},{},[],{"data":21739,"content":21740,"nodeType":94},{},[21741],{"data":21742,"marks":21743,"value":362,"nodeType":85},{},[],{"metadata":21745,"sys":21748,"fields":21753},{"tags":21746,"concepts":21747},[],[],{"space":21749,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21751,"publishedVersion":64,"revision":46,"locale":29},{"sys":21750},{"type":12,"linkType":13,"id":14},{"sys":21752},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21754},{"url":423,"details":21755,"fileName":429,"contentType":430},{"size":425,"image":21756},{"width":427,"height":428},{"sys":21758,"fields":21761},{"id":21759,"createdAt":21760},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":21762,"slug":21763,"articleIntro":21762,"category":21764},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[21765],{"metadata":21766,"sys":21769,"fields":21776},{"tags":21767,"concepts":21768},[],[],{"space":21770,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21772,"publishedVersion":379,"revision":64,"contentType":21774,"locale":29},{"sys":21771},{"type":12,"linkType":13,"id":14},{"sys":21773},{"id":21,"type":12,"linkType":22},{"sys":21775},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21777,"metaTitle":389,"metaDescription":390,"mainTitle":21778,"subtitle":408,"heroImage":21793,"ctaButton":431,"ctaLink":432},[388],{"data":21779,"content":21780,"nodeType":363},{},[21781,21787],{"data":21782,"content":21783,"nodeType":401},{},[21784],{"data":21785,"marks":21786,"value":400,"nodeType":85},{},[],{"data":21788,"content":21789,"nodeType":94},{},[21790],{"data":21791,"marks":21792,"value":362,"nodeType":85},{},[],{"metadata":21794,"sys":21797,"fields":21802},{"tags":21795,"concepts":21796},[],[],{"space":21798,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21800,"publishedVersion":64,"revision":46,"locale":29},{"sys":21799},{"type":12,"linkType":13,"id":14},{"sys":21801},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21803},{"url":423,"details":21804,"fileName":429,"contentType":430},{"size":425,"image":21805},{"width":427,"height":428},{"sys":21807,"fields":21810},{"id":21808,"createdAt":21809},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":21811,"slug":21812,"articleIntro":21811,"category":21813},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[21814],{"metadata":21815,"sys":21818,"fields":21825},{"tags":21816,"concepts":21817},[],[],{"space":21819,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21821,"publishedVersion":379,"revision":64,"contentType":21823,"locale":29},{"sys":21820},{"type":12,"linkType":13,"id":14},{"sys":21822},{"id":21,"type":12,"linkType":22},{"sys":21824},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21826,"metaTitle":389,"metaDescription":390,"mainTitle":21827,"subtitle":408,"heroImage":21842,"ctaButton":431,"ctaLink":432},[388],{"data":21828,"content":21829,"nodeType":363},{},[21830,21836],{"data":21831,"content":21832,"nodeType":401},{},[21833],{"data":21834,"marks":21835,"value":400,"nodeType":85},{},[],{"data":21837,"content":21838,"nodeType":94},{},[21839],{"data":21840,"marks":21841,"value":362,"nodeType":85},{},[],{"metadata":21843,"sys":21846,"fields":21851},{"tags":21844,"concepts":21845},[],[],{"space":21847,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21849,"publishedVersion":64,"revision":46,"locale":29},{"sys":21848},{"type":12,"linkType":13,"id":14},{"sys":21850},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21852},{"url":423,"details":21853,"fileName":429,"contentType":430},{"size":425,"image":21854},{"width":427,"height":428},{"sys":21856,"fields":21859},{"id":21857,"createdAt":21858},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":21860,"slug":21861,"articleIntro":-1,"category":21862},"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",[21863],{"metadata":21864,"sys":21867,"fields":21874},{"tags":21865,"concepts":21866},[],[],{"space":21868,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21870,"publishedVersion":379,"revision":64,"contentType":21872,"locale":29},{"sys":21869},{"type":12,"linkType":13,"id":14},{"sys":21871},{"id":21,"type":12,"linkType":22},{"sys":21873},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21875,"metaTitle":389,"metaDescription":390,"mainTitle":21876,"subtitle":408,"heroImage":21891,"ctaButton":431,"ctaLink":432},[388],{"data":21877,"content":21878,"nodeType":363},{},[21879,21885],{"data":21880,"content":21881,"nodeType":401},{},[21882],{"data":21883,"marks":21884,"value":400,"nodeType":85},{},[],{"data":21886,"content":21887,"nodeType":94},{},[21888],{"data":21889,"marks":21890,"value":362,"nodeType":85},{},[],{"metadata":21892,"sys":21895,"fields":21900},{"tags":21893,"concepts":21894},[],[],{"space":21896,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21898,"publishedVersion":64,"revision":46,"locale":29},{"sys":21897},{"type":12,"linkType":13,"id":14},{"sys":21899},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21901},{"url":423,"details":21902,"fileName":429,"contentType":430},{"size":425,"image":21903},{"width":427,"height":428},{"sys":21905,"fields":21908},{"id":21906,"createdAt":21907},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":21909,"slug":21910,"articleIntro":21909,"category":21911},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[21912],{"metadata":21913,"sys":21916,"fields":21923},{"tags":21914,"concepts":21915},[],[],{"space":21917,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21919,"publishedVersion":379,"revision":64,"contentType":21921,"locale":29},{"sys":21918},{"type":12,"linkType":13,"id":14},{"sys":21920},{"id":21,"type":12,"linkType":22},{"sys":21922},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21924,"metaTitle":389,"metaDescription":390,"mainTitle":21925,"subtitle":408,"heroImage":21940,"ctaButton":431,"ctaLink":432},[388],{"data":21926,"content":21927,"nodeType":363},{},[21928,21934],{"data":21929,"content":21930,"nodeType":401},{},[21931],{"data":21932,"marks":21933,"value":400,"nodeType":85},{},[],{"data":21935,"content":21936,"nodeType":94},{},[21937],{"data":21938,"marks":21939,"value":362,"nodeType":85},{},[],{"metadata":21941,"sys":21944,"fields":21949},{"tags":21942,"concepts":21943},[],[],{"space":21945,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21947,"publishedVersion":64,"revision":46,"locale":29},{"sys":21946},{"type":12,"linkType":13,"id":14},{"sys":21948},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21950},{"url":423,"details":21951,"fileName":429,"contentType":430},{"size":425,"image":21952},{"width":427,"height":428},{"sys":21954,"fields":21957},{"id":21955,"createdAt":21956},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":21958,"slug":21959,"articleIntro":21958,"category":21960},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[21961],{"metadata":21962,"sys":21965,"fields":21972},{"tags":21963,"concepts":21964},[],[],{"space":21966,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":21968,"publishedVersion":379,"revision":64,"contentType":21970,"locale":29},{"sys":21967},{"type":12,"linkType":13,"id":14},{"sys":21969},{"id":21,"type":12,"linkType":22},{"sys":21971},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":21973,"metaTitle":389,"metaDescription":390,"mainTitle":21974,"subtitle":408,"heroImage":21989,"ctaButton":431,"ctaLink":432},[388],{"data":21975,"content":21976,"nodeType":363},{},[21977,21983],{"data":21978,"content":21979,"nodeType":401},{},[21980],{"data":21981,"marks":21982,"value":400,"nodeType":85},{},[],{"data":21984,"content":21985,"nodeType":94},{},[21986],{"data":21987,"marks":21988,"value":362,"nodeType":85},{},[],{"metadata":21990,"sys":21993,"fields":21998},{"tags":21991,"concepts":21992},[],[],{"space":21994,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":21996,"publishedVersion":64,"revision":46,"locale":29},{"sys":21995},{"type":12,"linkType":13,"id":14},{"sys":21997},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":21999},{"url":423,"details":22000,"fileName":429,"contentType":430},{"size":425,"image":22001},{"width":427,"height":428},{"sys":22003,"fields":22006},{"id":22004,"createdAt":22005},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":22007,"slug":22008,"articleIntro":22007,"category":22009},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[22010],{"metadata":22011,"sys":22014,"fields":22021},{"tags":22012,"concepts":22013},[],[],{"space":22015,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22017,"publishedVersion":379,"revision":64,"contentType":22019,"locale":29},{"sys":22016},{"type":12,"linkType":13,"id":14},{"sys":22018},{"id":21,"type":12,"linkType":22},{"sys":22020},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22022,"metaTitle":389,"metaDescription":390,"mainTitle":22023,"subtitle":408,"heroImage":22038,"ctaButton":431,"ctaLink":432},[388],{"data":22024,"content":22025,"nodeType":363},{},[22026,22032],{"data":22027,"content":22028,"nodeType":401},{},[22029],{"data":22030,"marks":22031,"value":400,"nodeType":85},{},[],{"data":22033,"content":22034,"nodeType":94},{},[22035],{"data":22036,"marks":22037,"value":362,"nodeType":85},{},[],{"metadata":22039,"sys":22042,"fields":22047},{"tags":22040,"concepts":22041},[],[],{"space":22043,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22045,"publishedVersion":64,"revision":46,"locale":29},{"sys":22044},{"type":12,"linkType":13,"id":14},{"sys":22046},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22048},{"url":423,"details":22049,"fileName":429,"contentType":430},{"size":425,"image":22050},{"width":427,"height":428},{"sys":22052,"fields":22055},{"id":22053,"createdAt":22054},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":22056,"slug":22057,"articleIntro":22056,"category":22058},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[22059],{"metadata":22060,"sys":22063,"fields":22070},{"tags":22061,"concepts":22062},[],[],{"space":22064,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22066,"publishedVersion":379,"revision":64,"contentType":22068,"locale":29},{"sys":22065},{"type":12,"linkType":13,"id":14},{"sys":22067},{"id":21,"type":12,"linkType":22},{"sys":22069},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22071,"metaTitle":389,"metaDescription":390,"mainTitle":22072,"subtitle":408,"heroImage":22087,"ctaButton":431,"ctaLink":432},[388],{"data":22073,"content":22074,"nodeType":363},{},[22075,22081],{"data":22076,"content":22077,"nodeType":401},{},[22078],{"data":22079,"marks":22080,"value":400,"nodeType":85},{},[],{"data":22082,"content":22083,"nodeType":94},{},[22084],{"data":22085,"marks":22086,"value":362,"nodeType":85},{},[],{"metadata":22088,"sys":22091,"fields":22096},{"tags":22089,"concepts":22090},[],[],{"space":22092,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22094,"publishedVersion":64,"revision":46,"locale":29},{"sys":22093},{"type":12,"linkType":13,"id":14},{"sys":22095},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22097},{"url":423,"details":22098,"fileName":429,"contentType":430},{"size":425,"image":22099},{"width":427,"height":428},{"sys":22101,"fields":22104},{"id":22102,"createdAt":22103},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":22105,"slug":22106,"articleIntro":-1,"category":22107},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[22108],{"metadata":22109,"sys":22112,"fields":22119},{"tags":22110,"concepts":22111},[],[],{"space":22113,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22115,"publishedVersion":379,"revision":64,"contentType":22117,"locale":29},{"sys":22114},{"type":12,"linkType":13,"id":14},{"sys":22116},{"id":21,"type":12,"linkType":22},{"sys":22118},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22120,"metaTitle":389,"metaDescription":390,"mainTitle":22121,"subtitle":408,"heroImage":22136,"ctaButton":431,"ctaLink":432},[388],{"data":22122,"content":22123,"nodeType":363},{},[22124,22130],{"data":22125,"content":22126,"nodeType":401},{},[22127],{"data":22128,"marks":22129,"value":400,"nodeType":85},{},[],{"data":22131,"content":22132,"nodeType":94},{},[22133],{"data":22134,"marks":22135,"value":362,"nodeType":85},{},[],{"metadata":22137,"sys":22140,"fields":22145},{"tags":22138,"concepts":22139},[],[],{"space":22141,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22143,"publishedVersion":64,"revision":46,"locale":29},{"sys":22142},{"type":12,"linkType":13,"id":14},{"sys":22144},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22146},{"url":423,"details":22147,"fileName":429,"contentType":430},{"size":425,"image":22148},{"width":427,"height":428},{"sys":22150,"fields":22153},{"id":22151,"createdAt":22152},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":22154,"slug":22155,"articleIntro":22154,"category":22156},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[22157],{"metadata":22158,"sys":22161,"fields":22168},{"tags":22159,"concepts":22160},[],[],{"space":22162,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22164,"publishedVersion":379,"revision":64,"contentType":22166,"locale":29},{"sys":22163},{"type":12,"linkType":13,"id":14},{"sys":22165},{"id":21,"type":12,"linkType":22},{"sys":22167},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22169,"metaTitle":389,"metaDescription":390,"mainTitle":22170,"subtitle":408,"heroImage":22185,"ctaButton":431,"ctaLink":432},[388],{"data":22171,"content":22172,"nodeType":363},{},[22173,22179],{"data":22174,"content":22175,"nodeType":401},{},[22176],{"data":22177,"marks":22178,"value":400,"nodeType":85},{},[],{"data":22180,"content":22181,"nodeType":94},{},[22182],{"data":22183,"marks":22184,"value":362,"nodeType":85},{},[],{"metadata":22186,"sys":22189,"fields":22194},{"tags":22187,"concepts":22188},[],[],{"space":22190,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22192,"publishedVersion":64,"revision":46,"locale":29},{"sys":22191},{"type":12,"linkType":13,"id":14},{"sys":22193},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22195},{"url":423,"details":22196,"fileName":429,"contentType":430},{"size":425,"image":22197},{"width":427,"height":428},{"sys":22199,"fields":22202},{"id":22200,"createdAt":22201},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":22203,"slug":22204,"articleIntro":-1,"category":22205},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[22206],{"metadata":22207,"sys":22210,"fields":22217},{"tags":22208,"concepts":22209},[],[],{"space":22211,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22213,"publishedVersion":379,"revision":64,"contentType":22215,"locale":29},{"sys":22212},{"type":12,"linkType":13,"id":14},{"sys":22214},{"id":21,"type":12,"linkType":22},{"sys":22216},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22218,"metaTitle":389,"metaDescription":390,"mainTitle":22219,"subtitle":408,"heroImage":22234,"ctaButton":431,"ctaLink":432},[388],{"data":22220,"content":22221,"nodeType":363},{},[22222,22228],{"data":22223,"content":22224,"nodeType":401},{},[22225],{"data":22226,"marks":22227,"value":400,"nodeType":85},{},[],{"data":22229,"content":22230,"nodeType":94},{},[22231],{"data":22232,"marks":22233,"value":362,"nodeType":85},{},[],{"metadata":22235,"sys":22238,"fields":22243},{"tags":22236,"concepts":22237},[],[],{"space":22239,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22241,"publishedVersion":64,"revision":46,"locale":29},{"sys":22240},{"type":12,"linkType":13,"id":14},{"sys":22242},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22244},{"url":423,"details":22245,"fileName":429,"contentType":430},{"size":425,"image":22246},{"width":427,"height":428},{"sys":22248,"fields":22251},{"id":22249,"createdAt":22250},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":22252,"slug":22253,"articleIntro":-1,"category":22254},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[22255],{"metadata":22256,"sys":22259,"fields":22266},{"tags":22257,"concepts":22258},[],[],{"space":22260,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22262,"publishedVersion":379,"revision":64,"contentType":22264,"locale":29},{"sys":22261},{"type":12,"linkType":13,"id":14},{"sys":22263},{"id":21,"type":12,"linkType":22},{"sys":22265},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22267,"metaTitle":389,"metaDescription":390,"mainTitle":22268,"subtitle":408,"heroImage":22283,"ctaButton":431,"ctaLink":432},[388],{"data":22269,"content":22270,"nodeType":363},{},[22271,22277],{"data":22272,"content":22273,"nodeType":401},{},[22274],{"data":22275,"marks":22276,"value":400,"nodeType":85},{},[],{"data":22278,"content":22279,"nodeType":94},{},[22280],{"data":22281,"marks":22282,"value":362,"nodeType":85},{},[],{"metadata":22284,"sys":22287,"fields":22292},{"tags":22285,"concepts":22286},[],[],{"space":22288,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22290,"publishedVersion":64,"revision":46,"locale":29},{"sys":22289},{"type":12,"linkType":13,"id":14},{"sys":22291},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22293},{"url":423,"details":22294,"fileName":429,"contentType":430},{"size":425,"image":22295},{"width":427,"height":428},{"sys":22297,"fields":22300},{"id":22298,"createdAt":22299},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":22301,"slug":22302,"articleIntro":-1,"category":22303},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[22304],{"metadata":22305,"sys":22308,"fields":22315},{"tags":22306,"concepts":22307},[],[],{"space":22309,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22311,"publishedVersion":379,"revision":64,"contentType":22313,"locale":29},{"sys":22310},{"type":12,"linkType":13,"id":14},{"sys":22312},{"id":21,"type":12,"linkType":22},{"sys":22314},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22316,"metaTitle":389,"metaDescription":390,"mainTitle":22317,"subtitle":408,"heroImage":22332,"ctaButton":431,"ctaLink":432},[388],{"data":22318,"content":22319,"nodeType":363},{},[22320,22326],{"data":22321,"content":22322,"nodeType":401},{},[22323],{"data":22324,"marks":22325,"value":400,"nodeType":85},{},[],{"data":22327,"content":22328,"nodeType":94},{},[22329],{"data":22330,"marks":22331,"value":362,"nodeType":85},{},[],{"metadata":22333,"sys":22336,"fields":22341},{"tags":22334,"concepts":22335},[],[],{"space":22337,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22339,"publishedVersion":64,"revision":46,"locale":29},{"sys":22338},{"type":12,"linkType":13,"id":14},{"sys":22340},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22342},{"url":423,"details":22343,"fileName":429,"contentType":430},{"size":425,"image":22344},{"width":427,"height":428},{"sys":22346,"fields":22349},{"id":22347,"createdAt":22348},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":22350,"slug":22351,"articleIntro":22350,"category":22352},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[22353],{"metadata":22354,"sys":22357,"fields":22364},{"tags":22355,"concepts":22356},[],[],{"space":22358,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22360,"publishedVersion":379,"revision":64,"contentType":22362,"locale":29},{"sys":22359},{"type":12,"linkType":13,"id":14},{"sys":22361},{"id":21,"type":12,"linkType":22},{"sys":22363},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22365,"metaTitle":389,"metaDescription":390,"mainTitle":22366,"subtitle":408,"heroImage":22381,"ctaButton":431,"ctaLink":432},[388],{"data":22367,"content":22368,"nodeType":363},{},[22369,22375],{"data":22370,"content":22371,"nodeType":401},{},[22372],{"data":22373,"marks":22374,"value":400,"nodeType":85},{},[],{"data":22376,"content":22377,"nodeType":94},{},[22378],{"data":22379,"marks":22380,"value":362,"nodeType":85},{},[],{"metadata":22382,"sys":22385,"fields":22390},{"tags":22383,"concepts":22384},[],[],{"space":22386,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22388,"publishedVersion":64,"revision":46,"locale":29},{"sys":22387},{"type":12,"linkType":13,"id":14},{"sys":22389},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22391},{"url":423,"details":22392,"fileName":429,"contentType":430},{"size":425,"image":22393},{"width":427,"height":428},{"sys":22395,"fields":22398},{"id":22396,"createdAt":22397},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":22399,"slug":22400,"articleIntro":22399,"category":22401},"Compte 60 - Achats","compte-60-achats",[22402],{"metadata":22403,"sys":22406,"fields":22413},{"tags":22404,"concepts":22405},[],[],{"space":22407,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22409,"publishedVersion":379,"revision":64,"contentType":22411,"locale":29},{"sys":22408},{"type":12,"linkType":13,"id":14},{"sys":22410},{"id":21,"type":12,"linkType":22},{"sys":22412},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22414,"metaTitle":389,"metaDescription":390,"mainTitle":22415,"subtitle":408,"heroImage":22430,"ctaButton":431,"ctaLink":432},[388],{"data":22416,"content":22417,"nodeType":363},{},[22418,22424],{"data":22419,"content":22420,"nodeType":401},{},[22421],{"data":22422,"marks":22423,"value":400,"nodeType":85},{},[],{"data":22425,"content":22426,"nodeType":94},{},[22427],{"data":22428,"marks":22429,"value":362,"nodeType":85},{},[],{"metadata":22431,"sys":22434,"fields":22439},{"tags":22432,"concepts":22433},[],[],{"space":22435,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22437,"publishedVersion":64,"revision":46,"locale":29},{"sys":22436},{"type":12,"linkType":13,"id":14},{"sys":22438},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22440},{"url":423,"details":22441,"fileName":429,"contentType":430},{"size":425,"image":22442},{"width":427,"height":428},{"sys":22444,"fields":22447},{"id":22445,"createdAt":22446},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":22448,"slug":22449,"articleIntro":-1,"category":22450},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[22451],{"metadata":22452,"sys":22455,"fields":22462},{"tags":22453,"concepts":22454},[],[],{"space":22456,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22458,"publishedVersion":379,"revision":64,"contentType":22460,"locale":29},{"sys":22457},{"type":12,"linkType":13,"id":14},{"sys":22459},{"id":21,"type":12,"linkType":22},{"sys":22461},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22463,"metaTitle":389,"metaDescription":390,"mainTitle":22464,"subtitle":408,"heroImage":22479,"ctaButton":431,"ctaLink":432},[388],{"data":22465,"content":22466,"nodeType":363},{},[22467,22473],{"data":22468,"content":22469,"nodeType":401},{},[22470],{"data":22471,"marks":22472,"value":400,"nodeType":85},{},[],{"data":22474,"content":22475,"nodeType":94},{},[22476],{"data":22477,"marks":22478,"value":362,"nodeType":85},{},[],{"metadata":22480,"sys":22483,"fields":22488},{"tags":22481,"concepts":22482},[],[],{"space":22484,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22486,"publishedVersion":64,"revision":46,"locale":29},{"sys":22485},{"type":12,"linkType":13,"id":14},{"sys":22487},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22489},{"url":423,"details":22490,"fileName":429,"contentType":430},{"size":425,"image":22491},{"width":427,"height":428},{"sys":22493,"fields":22496},{"id":22494,"createdAt":22495},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":22497,"slug":22498,"articleIntro":22499,"category":22500},"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",[22501],{"metadata":22502,"sys":22505,"fields":22512},{"tags":22503,"concepts":22504},[],[],{"space":22506,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22508,"publishedVersion":379,"revision":64,"contentType":22510,"locale":29},{"sys":22507},{"type":12,"linkType":13,"id":14},{"sys":22509},{"id":21,"type":12,"linkType":22},{"sys":22511},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22513,"metaTitle":389,"metaDescription":390,"mainTitle":22514,"subtitle":408,"heroImage":22529,"ctaButton":431,"ctaLink":432},[388],{"data":22515,"content":22516,"nodeType":363},{},[22517,22523],{"data":22518,"content":22519,"nodeType":401},{},[22520],{"data":22521,"marks":22522,"value":400,"nodeType":85},{},[],{"data":22524,"content":22525,"nodeType":94},{},[22526],{"data":22527,"marks":22528,"value":362,"nodeType":85},{},[],{"metadata":22530,"sys":22533,"fields":22538},{"tags":22531,"concepts":22532},[],[],{"space":22534,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22536,"publishedVersion":64,"revision":46,"locale":29},{"sys":22535},{"type":12,"linkType":13,"id":14},{"sys":22537},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22539},{"url":423,"details":22540,"fileName":429,"contentType":430},{"size":425,"image":22541},{"width":427,"height":428},{"sys":22543,"fields":22546},{"id":22544,"createdAt":22545},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":22547,"slug":22548,"articleIntro":22547,"category":22549},"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",[22550],{"metadata":22551,"sys":22554,"fields":22561},{"tags":22552,"concepts":22553},[],[],{"space":22555,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22557,"publishedVersion":379,"revision":64,"contentType":22559,"locale":29},{"sys":22556},{"type":12,"linkType":13,"id":14},{"sys":22558},{"id":21,"type":12,"linkType":22},{"sys":22560},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22562,"metaTitle":389,"metaDescription":390,"mainTitle":22563,"subtitle":408,"heroImage":22578,"ctaButton":431,"ctaLink":432},[388],{"data":22564,"content":22565,"nodeType":363},{},[22566,22572],{"data":22567,"content":22568,"nodeType":401},{},[22569],{"data":22570,"marks":22571,"value":400,"nodeType":85},{},[],{"data":22573,"content":22574,"nodeType":94},{},[22575],{"data":22576,"marks":22577,"value":362,"nodeType":85},{},[],{"metadata":22579,"sys":22582,"fields":22587},{"tags":22580,"concepts":22581},[],[],{"space":22583,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22585,"publishedVersion":64,"revision":46,"locale":29},{"sys":22584},{"type":12,"linkType":13,"id":14},{"sys":22586},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22588},{"url":423,"details":22589,"fileName":429,"contentType":430},{"size":425,"image":22590},{"width":427,"height":428},{"sys":22592,"fields":22595},{"id":22593,"createdAt":22594},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":22596,"slug":22597,"articleIntro":-1,"category":22598},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[22599],{"metadata":22600,"sys":22603,"fields":22610},{"tags":22601,"concepts":22602},[],[],{"space":22604,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22606,"publishedVersion":379,"revision":64,"contentType":22608,"locale":29},{"sys":22605},{"type":12,"linkType":13,"id":14},{"sys":22607},{"id":21,"type":12,"linkType":22},{"sys":22609},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22611,"metaTitle":389,"metaDescription":390,"mainTitle":22612,"subtitle":408,"heroImage":22627,"ctaButton":431,"ctaLink":432},[388],{"data":22613,"content":22614,"nodeType":363},{},[22615,22621],{"data":22616,"content":22617,"nodeType":401},{},[22618],{"data":22619,"marks":22620,"value":400,"nodeType":85},{},[],{"data":22622,"content":22623,"nodeType":94},{},[22624],{"data":22625,"marks":22626,"value":362,"nodeType":85},{},[],{"metadata":22628,"sys":22631,"fields":22636},{"tags":22629,"concepts":22630},[],[],{"space":22632,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22634,"publishedVersion":64,"revision":46,"locale":29},{"sys":22633},{"type":12,"linkType":13,"id":14},{"sys":22635},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22637},{"url":423,"details":22638,"fileName":429,"contentType":430},{"size":425,"image":22639},{"width":427,"height":428},{"sys":22641,"fields":22644},{"id":22642,"createdAt":22643},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":22645,"slug":22646,"articleIntro":-1,"category":22647},"Compte 6257 - Réceptions","compte-6257-receptions",[22648],{"metadata":22649,"sys":22652,"fields":22659},{"tags":22650,"concepts":22651},[],[],{"space":22653,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22655,"publishedVersion":379,"revision":64,"contentType":22657,"locale":29},{"sys":22654},{"type":12,"linkType":13,"id":14},{"sys":22656},{"id":21,"type":12,"linkType":22},{"sys":22658},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22660,"metaTitle":389,"metaDescription":390,"mainTitle":22661,"subtitle":408,"heroImage":22676,"ctaButton":431,"ctaLink":432},[388],{"data":22662,"content":22663,"nodeType":363},{},[22664,22670],{"data":22665,"content":22666,"nodeType":401},{},[22667],{"data":22668,"marks":22669,"value":400,"nodeType":85},{},[],{"data":22671,"content":22672,"nodeType":94},{},[22673],{"data":22674,"marks":22675,"value":362,"nodeType":85},{},[],{"metadata":22677,"sys":22680,"fields":22685},{"tags":22678,"concepts":22679},[],[],{"space":22681,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22683,"publishedVersion":64,"revision":46,"locale":29},{"sys":22682},{"type":12,"linkType":13,"id":14},{"sys":22684},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22686},{"url":423,"details":22687,"fileName":429,"contentType":430},{"size":425,"image":22688},{"width":427,"height":428},{"sys":22690,"fields":22693},{"id":22691,"createdAt":22692},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":22694,"slug":22695,"articleIntro":22694,"category":22696},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[22697],{"metadata":22698,"sys":22701,"fields":22708},{"tags":22699,"concepts":22700},[],[],{"space":22702,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22704,"publishedVersion":379,"revision":64,"contentType":22706,"locale":29},{"sys":22703},{"type":12,"linkType":13,"id":14},{"sys":22705},{"id":21,"type":12,"linkType":22},{"sys":22707},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22709,"metaTitle":389,"metaDescription":390,"mainTitle":22710,"subtitle":408,"heroImage":22725,"ctaButton":431,"ctaLink":432},[388],{"data":22711,"content":22712,"nodeType":363},{},[22713,22719],{"data":22714,"content":22715,"nodeType":401},{},[22716],{"data":22717,"marks":22718,"value":400,"nodeType":85},{},[],{"data":22720,"content":22721,"nodeType":94},{},[22722],{"data":22723,"marks":22724,"value":362,"nodeType":85},{},[],{"metadata":22726,"sys":22729,"fields":22734},{"tags":22727,"concepts":22728},[],[],{"space":22730,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22732,"publishedVersion":64,"revision":46,"locale":29},{"sys":22731},{"type":12,"linkType":13,"id":14},{"sys":22733},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22735},{"url":423,"details":22736,"fileName":429,"contentType":430},{"size":425,"image":22737},{"width":427,"height":428},{"sys":22739,"fields":22742},{"id":22740,"createdAt":22741},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":22743,"slug":22744,"articleIntro":22743,"category":22745},"2611 - Actions","compte-2611-actions",[22746],{"metadata":22747,"sys":22750,"fields":22757},{"tags":22748,"concepts":22749},[],[],{"space":22751,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22753,"publishedVersion":379,"revision":64,"contentType":22755,"locale":29},{"sys":22752},{"type":12,"linkType":13,"id":14},{"sys":22754},{"id":21,"type":12,"linkType":22},{"sys":22756},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22758,"metaTitle":389,"metaDescription":390,"mainTitle":22759,"subtitle":408,"heroImage":22774,"ctaButton":431,"ctaLink":432},[388],{"data":22760,"content":22761,"nodeType":363},{},[22762,22768],{"data":22763,"content":22764,"nodeType":401},{},[22765],{"data":22766,"marks":22767,"value":400,"nodeType":85},{},[],{"data":22769,"content":22770,"nodeType":94},{},[22771],{"data":22772,"marks":22773,"value":362,"nodeType":85},{},[],{"metadata":22775,"sys":22778,"fields":22783},{"tags":22776,"concepts":22777},[],[],{"space":22779,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22781,"publishedVersion":64,"revision":46,"locale":29},{"sys":22780},{"type":12,"linkType":13,"id":14},{"sys":22782},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22784},{"url":423,"details":22785,"fileName":429,"contentType":430},{"size":425,"image":22786},{"width":427,"height":428},{"sys":22788,"fields":22791},{"id":22789,"createdAt":22790},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":22792,"slug":22793,"articleIntro":22792,"category":22794},"Compte 6412 - Congés payés","compte-6412-conges-payes",[22795],{"metadata":22796,"sys":22799,"fields":22806},{"tags":22797,"concepts":22798},[],[],{"space":22800,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22802,"publishedVersion":379,"revision":64,"contentType":22804,"locale":29},{"sys":22801},{"type":12,"linkType":13,"id":14},{"sys":22803},{"id":21,"type":12,"linkType":22},{"sys":22805},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22807,"metaTitle":389,"metaDescription":390,"mainTitle":22808,"subtitle":408,"heroImage":22823,"ctaButton":431,"ctaLink":432},[388],{"data":22809,"content":22810,"nodeType":363},{},[22811,22817],{"data":22812,"content":22813,"nodeType":401},{},[22814],{"data":22815,"marks":22816,"value":400,"nodeType":85},{},[],{"data":22818,"content":22819,"nodeType":94},{},[22820],{"data":22821,"marks":22822,"value":362,"nodeType":85},{},[],{"metadata":22824,"sys":22827,"fields":22832},{"tags":22825,"concepts":22826},[],[],{"space":22828,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22830,"publishedVersion":64,"revision":46,"locale":29},{"sys":22829},{"type":12,"linkType":13,"id":14},{"sys":22831},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22833},{"url":423,"details":22834,"fileName":429,"contentType":430},{"size":425,"image":22835},{"width":427,"height":428},{"sys":22837,"fields":22840},{"id":22838,"createdAt":22839},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":22841,"slug":22842,"articleIntro":-1,"category":22843},"Compte 71 - Production stockée","compte-71-production-stockee",[22844],{"metadata":22845,"sys":22848,"fields":22855},{"tags":22846,"concepts":22847},[],[],{"space":22849,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22851,"publishedVersion":379,"revision":64,"contentType":22853,"locale":29},{"sys":22850},{"type":12,"linkType":13,"id":14},{"sys":22852},{"id":21,"type":12,"linkType":22},{"sys":22854},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22856,"metaTitle":389,"metaDescription":390,"mainTitle":22857,"subtitle":408,"heroImage":22872,"ctaButton":431,"ctaLink":432},[388],{"data":22858,"content":22859,"nodeType":363},{},[22860,22866],{"data":22861,"content":22862,"nodeType":401},{},[22863],{"data":22864,"marks":22865,"value":400,"nodeType":85},{},[],{"data":22867,"content":22868,"nodeType":94},{},[22869],{"data":22870,"marks":22871,"value":362,"nodeType":85},{},[],{"metadata":22873,"sys":22876,"fields":22881},{"tags":22874,"concepts":22875},[],[],{"space":22877,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22879,"publishedVersion":64,"revision":46,"locale":29},{"sys":22878},{"type":12,"linkType":13,"id":14},{"sys":22880},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22882},{"url":423,"details":22883,"fileName":429,"contentType":430},{"size":425,"image":22884},{"width":427,"height":428},{"sys":22886,"fields":22889},{"id":22887,"createdAt":22888},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":22890,"slug":22891,"articleIntro":-1,"category":22892},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[22893],{"metadata":22894,"sys":22897,"fields":22904},{"tags":22895,"concepts":22896},[],[],{"space":22898,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22900,"publishedVersion":379,"revision":64,"contentType":22902,"locale":29},{"sys":22899},{"type":12,"linkType":13,"id":14},{"sys":22901},{"id":21,"type":12,"linkType":22},{"sys":22903},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22905,"metaTitle":389,"metaDescription":390,"mainTitle":22906,"subtitle":408,"heroImage":22921,"ctaButton":431,"ctaLink":432},[388],{"data":22907,"content":22908,"nodeType":363},{},[22909,22915],{"data":22910,"content":22911,"nodeType":401},{},[22912],{"data":22913,"marks":22914,"value":400,"nodeType":85},{},[],{"data":22916,"content":22917,"nodeType":94},{},[22918],{"data":22919,"marks":22920,"value":362,"nodeType":85},{},[],{"metadata":22922,"sys":22925,"fields":22930},{"tags":22923,"concepts":22924},[],[],{"space":22926,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22928,"publishedVersion":64,"revision":46,"locale":29},{"sys":22927},{"type":12,"linkType":13,"id":14},{"sys":22929},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22931},{"url":423,"details":22932,"fileName":429,"contentType":430},{"size":425,"image":22933},{"width":427,"height":428},{"sys":22935,"fields":22938},{"id":22936,"createdAt":22937},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":22939,"slug":22940,"articleIntro":22939,"category":22941},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[22942],{"metadata":22943,"sys":22946,"fields":22953},{"tags":22944,"concepts":22945},[],[],{"space":22947,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22949,"publishedVersion":379,"revision":64,"contentType":22951,"locale":29},{"sys":22948},{"type":12,"linkType":13,"id":14},{"sys":22950},{"id":21,"type":12,"linkType":22},{"sys":22952},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":22954,"metaTitle":389,"metaDescription":390,"mainTitle":22955,"subtitle":408,"heroImage":22970,"ctaButton":431,"ctaLink":432},[388],{"data":22956,"content":22957,"nodeType":363},{},[22958,22964],{"data":22959,"content":22960,"nodeType":401},{},[22961],{"data":22962,"marks":22963,"value":400,"nodeType":85},{},[],{"data":22965,"content":22966,"nodeType":94},{},[22967],{"data":22968,"marks":22969,"value":362,"nodeType":85},{},[],{"metadata":22971,"sys":22974,"fields":22979},{"tags":22972,"concepts":22973},[],[],{"space":22975,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":22977,"publishedVersion":64,"revision":46,"locale":29},{"sys":22976},{"type":12,"linkType":13,"id":14},{"sys":22978},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":22980},{"url":423,"details":22981,"fileName":429,"contentType":430},{"size":425,"image":22982},{"width":427,"height":428},{"sys":22984,"fields":22987},{"id":22985,"createdAt":22986},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":22988,"slug":22989,"articleIntro":-1,"category":22990},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[22991],{"metadata":22992,"sys":22995,"fields":23002},{"tags":22993,"concepts":22994},[],[],{"space":22996,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":22998,"publishedVersion":379,"revision":64,"contentType":23000,"locale":29},{"sys":22997},{"type":12,"linkType":13,"id":14},{"sys":22999},{"id":21,"type":12,"linkType":22},{"sys":23001},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23003,"metaTitle":389,"metaDescription":390,"mainTitle":23004,"subtitle":408,"heroImage":23019,"ctaButton":431,"ctaLink":432},[388],{"data":23005,"content":23006,"nodeType":363},{},[23007,23013],{"data":23008,"content":23009,"nodeType":401},{},[23010],{"data":23011,"marks":23012,"value":400,"nodeType":85},{},[],{"data":23014,"content":23015,"nodeType":94},{},[23016],{"data":23017,"marks":23018,"value":362,"nodeType":85},{},[],{"metadata":23020,"sys":23023,"fields":23028},{"tags":23021,"concepts":23022},[],[],{"space":23024,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23026,"publishedVersion":64,"revision":46,"locale":29},{"sys":23025},{"type":12,"linkType":13,"id":14},{"sys":23027},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23029},{"url":423,"details":23030,"fileName":429,"contentType":430},{"size":425,"image":23031},{"width":427,"height":428},{"sys":23033,"fields":23036},{"id":23034,"createdAt":23035},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":23037,"slug":23038,"articleIntro":23037,"category":23039},"2751 - Dépôts","compte-2751-depots",[23040],{"metadata":23041,"sys":23044,"fields":23051},{"tags":23042,"concepts":23043},[],[],{"space":23045,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23047,"publishedVersion":379,"revision":64,"contentType":23049,"locale":29},{"sys":23046},{"type":12,"linkType":13,"id":14},{"sys":23048},{"id":21,"type":12,"linkType":22},{"sys":23050},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23052,"metaTitle":389,"metaDescription":390,"mainTitle":23053,"subtitle":408,"heroImage":23068,"ctaButton":431,"ctaLink":432},[388],{"data":23054,"content":23055,"nodeType":363},{},[23056,23062],{"data":23057,"content":23058,"nodeType":401},{},[23059],{"data":23060,"marks":23061,"value":400,"nodeType":85},{},[],{"data":23063,"content":23064,"nodeType":94},{},[23065],{"data":23066,"marks":23067,"value":362,"nodeType":85},{},[],{"metadata":23069,"sys":23072,"fields":23077},{"tags":23070,"concepts":23071},[],[],{"space":23073,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23075,"publishedVersion":64,"revision":46,"locale":29},{"sys":23074},{"type":12,"linkType":13,"id":14},{"sys":23076},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23078},{"url":423,"details":23079,"fileName":429,"contentType":430},{"size":425,"image":23080},{"width":427,"height":428},{"sys":23082,"fields":23085},{"id":23083,"createdAt":23084},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23086,"slug":23087,"articleIntro":-1,"category":23088},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23089],{"metadata":23090,"sys":23093,"fields":23100},{"tags":23091,"concepts":23092},[],[],{"space":23094,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23096,"publishedVersion":379,"revision":64,"contentType":23098,"locale":29},{"sys":23095},{"type":12,"linkType":13,"id":14},{"sys":23097},{"id":21,"type":12,"linkType":22},{"sys":23099},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23101,"metaTitle":389,"metaDescription":390,"mainTitle":23102,"subtitle":408,"heroImage":23117,"ctaButton":431,"ctaLink":432},[388],{"data":23103,"content":23104,"nodeType":363},{},[23105,23111],{"data":23106,"content":23107,"nodeType":401},{},[23108],{"data":23109,"marks":23110,"value":400,"nodeType":85},{},[],{"data":23112,"content":23113,"nodeType":94},{},[23114],{"data":23115,"marks":23116,"value":362,"nodeType":85},{},[],{"metadata":23118,"sys":23121,"fields":23126},{"tags":23119,"concepts":23120},[],[],{"space":23122,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23124,"publishedVersion":64,"revision":46,"locale":29},{"sys":23123},{"type":12,"linkType":13,"id":14},{"sys":23125},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23127},{"url":423,"details":23128,"fileName":429,"contentType":430},{"size":425,"image":23129},{"width":427,"height":428},{"sys":23131,"fields":23134},{"id":23132,"createdAt":23133},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":23135,"slug":23136,"articleIntro":23135,"category":23137},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[23138],{"metadata":23139,"sys":23142,"fields":23149},{"tags":23140,"concepts":23141},[],[],{"space":23143,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23145,"publishedVersion":379,"revision":64,"contentType":23147,"locale":29},{"sys":23144},{"type":12,"linkType":13,"id":14},{"sys":23146},{"id":21,"type":12,"linkType":22},{"sys":23148},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23150,"metaTitle":389,"metaDescription":390,"mainTitle":23151,"subtitle":408,"heroImage":23166,"ctaButton":431,"ctaLink":432},[388],{"data":23152,"content":23153,"nodeType":363},{},[23154,23160],{"data":23155,"content":23156,"nodeType":401},{},[23157],{"data":23158,"marks":23159,"value":400,"nodeType":85},{},[],{"data":23161,"content":23162,"nodeType":94},{},[23163],{"data":23164,"marks":23165,"value":362,"nodeType":85},{},[],{"metadata":23167,"sys":23170,"fields":23175},{"tags":23168,"concepts":23169},[],[],{"space":23171,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23173,"publishedVersion":64,"revision":46,"locale":29},{"sys":23172},{"type":12,"linkType":13,"id":14},{"sys":23174},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23176},{"url":423,"details":23177,"fileName":429,"contentType":430},{"size":425,"image":23178},{"width":427,"height":428},{"sys":23180,"fields":23183},{"id":23181,"createdAt":23182},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":23184,"slug":23185,"articleIntro":23184,"category":23186},"618 - Divers","compte-618-divers",[23187],{"metadata":23188,"sys":23191,"fields":23198},{"tags":23189,"concepts":23190},[],[],{"space":23192,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23194,"publishedVersion":379,"revision":64,"contentType":23196,"locale":29},{"sys":23193},{"type":12,"linkType":13,"id":14},{"sys":23195},{"id":21,"type":12,"linkType":22},{"sys":23197},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23199,"metaTitle":389,"metaDescription":390,"mainTitle":23200,"subtitle":408,"heroImage":23215,"ctaButton":431,"ctaLink":432},[388],{"data":23201,"content":23202,"nodeType":363},{},[23203,23209],{"data":23204,"content":23205,"nodeType":401},{},[23206],{"data":23207,"marks":23208,"value":400,"nodeType":85},{},[],{"data":23210,"content":23211,"nodeType":94},{},[23212],{"data":23213,"marks":23214,"value":362,"nodeType":85},{},[],{"metadata":23216,"sys":23219,"fields":23224},{"tags":23217,"concepts":23218},[],[],{"space":23220,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23222,"publishedVersion":64,"revision":46,"locale":29},{"sys":23221},{"type":12,"linkType":13,"id":14},{"sys":23223},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23225},{"url":423,"details":23226,"fileName":429,"contentType":430},{"size":425,"image":23227},{"width":427,"height":428},{"sys":23229,"fields":23232},{"id":23230,"createdAt":23231},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":23233,"slug":23234,"articleIntro":-1,"category":23235},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[23236],{"metadata":23237,"sys":23240,"fields":23247},{"tags":23238,"concepts":23239},[],[],{"space":23241,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23243,"publishedVersion":379,"revision":64,"contentType":23245,"locale":29},{"sys":23242},{"type":12,"linkType":13,"id":14},{"sys":23244},{"id":21,"type":12,"linkType":22},{"sys":23246},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23248,"metaTitle":389,"metaDescription":390,"mainTitle":23249,"subtitle":408,"heroImage":23264,"ctaButton":431,"ctaLink":432},[388],{"data":23250,"content":23251,"nodeType":363},{},[23252,23258],{"data":23253,"content":23254,"nodeType":401},{},[23255],{"data":23256,"marks":23257,"value":400,"nodeType":85},{},[],{"data":23259,"content":23260,"nodeType":94},{},[23261],{"data":23262,"marks":23263,"value":362,"nodeType":85},{},[],{"metadata":23265,"sys":23268,"fields":23273},{"tags":23266,"concepts":23267},[],[],{"space":23269,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23271,"publishedVersion":64,"revision":46,"locale":29},{"sys":23270},{"type":12,"linkType":13,"id":14},{"sys":23272},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23274},{"url":423,"details":23275,"fileName":429,"contentType":430},{"size":425,"image":23276},{"width":427,"height":428},{"sys":23278,"fields":23281},{"id":23279,"createdAt":23280},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":23282,"slug":23283,"articleIntro":23282,"category":23284},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[23285],{"metadata":23286,"sys":23289,"fields":23296},{"tags":23287,"concepts":23288},[],[],{"space":23290,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23292,"publishedVersion":379,"revision":64,"contentType":23294,"locale":29},{"sys":23291},{"type":12,"linkType":13,"id":14},{"sys":23293},{"id":21,"type":12,"linkType":22},{"sys":23295},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23297,"metaTitle":389,"metaDescription":390,"mainTitle":23298,"subtitle":408,"heroImage":23313,"ctaButton":431,"ctaLink":432},[388],{"data":23299,"content":23300,"nodeType":363},{},[23301,23307],{"data":23302,"content":23303,"nodeType":401},{},[23304],{"data":23305,"marks":23306,"value":400,"nodeType":85},{},[],{"data":23308,"content":23309,"nodeType":94},{},[23310],{"data":23311,"marks":23312,"value":362,"nodeType":85},{},[],{"metadata":23314,"sys":23317,"fields":23322},{"tags":23315,"concepts":23316},[],[],{"space":23318,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23320,"publishedVersion":64,"revision":46,"locale":29},{"sys":23319},{"type":12,"linkType":13,"id":14},{"sys":23321},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23323},{"url":423,"details":23324,"fileName":429,"contentType":430},{"size":425,"image":23325},{"width":427,"height":428},{"sys":23327,"fields":23330},{"id":23328,"createdAt":23329},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":23331,"slug":23332,"articleIntro":23331,"category":23333},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[23334],{"metadata":23335,"sys":23338,"fields":23345},{"tags":23336,"concepts":23337},[],[],{"space":23339,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23341,"publishedVersion":379,"revision":64,"contentType":23343,"locale":29},{"sys":23340},{"type":12,"linkType":13,"id":14},{"sys":23342},{"id":21,"type":12,"linkType":22},{"sys":23344},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23346,"metaTitle":389,"metaDescription":390,"mainTitle":23347,"subtitle":408,"heroImage":23362,"ctaButton":431,"ctaLink":432},[388],{"data":23348,"content":23349,"nodeType":363},{},[23350,23356],{"data":23351,"content":23352,"nodeType":401},{},[23353],{"data":23354,"marks":23355,"value":400,"nodeType":85},{},[],{"data":23357,"content":23358,"nodeType":94},{},[23359],{"data":23360,"marks":23361,"value":362,"nodeType":85},{},[],{"metadata":23363,"sys":23366,"fields":23371},{"tags":23364,"concepts":23365},[],[],{"space":23367,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23369,"publishedVersion":64,"revision":46,"locale":29},{"sys":23368},{"type":12,"linkType":13,"id":14},{"sys":23370},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23372},{"url":423,"details":23373,"fileName":429,"contentType":430},{"size":425,"image":23374},{"width":427,"height":428},{"sys":23376,"fields":23379},{"id":23377,"createdAt":23378},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":23380,"slug":23381,"articleIntro":23380,"category":23382},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[23383],{"metadata":23384,"sys":23387,"fields":23394},{"tags":23385,"concepts":23386},[],[],{"space":23388,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23390,"publishedVersion":379,"revision":64,"contentType":23392,"locale":29},{"sys":23389},{"type":12,"linkType":13,"id":14},{"sys":23391},{"id":21,"type":12,"linkType":22},{"sys":23393},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23395,"metaTitle":389,"metaDescription":390,"mainTitle":23396,"subtitle":408,"heroImage":23411,"ctaButton":431,"ctaLink":432},[388],{"data":23397,"content":23398,"nodeType":363},{},[23399,23405],{"data":23400,"content":23401,"nodeType":401},{},[23402],{"data":23403,"marks":23404,"value":400,"nodeType":85},{},[],{"data":23406,"content":23407,"nodeType":94},{},[23408],{"data":23409,"marks":23410,"value":362,"nodeType":85},{},[],{"metadata":23412,"sys":23415,"fields":23420},{"tags":23413,"concepts":23414},[],[],{"space":23416,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23418,"publishedVersion":64,"revision":46,"locale":29},{"sys":23417},{"type":12,"linkType":13,"id":14},{"sys":23419},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23421},{"url":423,"details":23422,"fileName":429,"contentType":430},{"size":425,"image":23423},{"width":427,"height":428},{"sys":23425,"fields":23427},{"id":23426,"createdAt":22741},"162s9jHJG3pe8Lo9DnYq87",{"title":23428,"slug":23429,"articleIntro":23428,"category":23430},"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",[23431],{"metadata":23432,"sys":23435,"fields":23442},{"tags":23433,"concepts":23434},[],[],{"space":23436,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23438,"publishedVersion":379,"revision":64,"contentType":23440,"locale":29},{"sys":23437},{"type":12,"linkType":13,"id":14},{"sys":23439},{"id":21,"type":12,"linkType":22},{"sys":23441},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23443,"metaTitle":389,"metaDescription":390,"mainTitle":23444,"subtitle":408,"heroImage":23459,"ctaButton":431,"ctaLink":432},[388],{"data":23445,"content":23446,"nodeType":363},{},[23447,23453],{"data":23448,"content":23449,"nodeType":401},{},[23450],{"data":23451,"marks":23452,"value":400,"nodeType":85},{},[],{"data":23454,"content":23455,"nodeType":94},{},[23456],{"data":23457,"marks":23458,"value":362,"nodeType":85},{},[],{"metadata":23460,"sys":23463,"fields":23468},{"tags":23461,"concepts":23462},[],[],{"space":23464,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23466,"publishedVersion":64,"revision":46,"locale":29},{"sys":23465},{"type":12,"linkType":13,"id":14},{"sys":23467},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23469},{"url":423,"details":23470,"fileName":429,"contentType":430},{"size":425,"image":23471},{"width":427,"height":428},{"sys":23473,"fields":23476},{"id":23474,"createdAt":23475},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":23477,"slug":23478,"articleIntro":-1,"category":23479},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[23480],{"metadata":23481,"sys":23484,"fields":23491},{"tags":23482,"concepts":23483},[],[],{"space":23485,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23487,"publishedVersion":379,"revision":64,"contentType":23489,"locale":29},{"sys":23486},{"type":12,"linkType":13,"id":14},{"sys":23488},{"id":21,"type":12,"linkType":22},{"sys":23490},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23492,"metaTitle":389,"metaDescription":390,"mainTitle":23493,"subtitle":408,"heroImage":23508,"ctaButton":431,"ctaLink":432},[388],{"data":23494,"content":23495,"nodeType":363},{},[23496,23502],{"data":23497,"content":23498,"nodeType":401},{},[23499],{"data":23500,"marks":23501,"value":400,"nodeType":85},{},[],{"data":23503,"content":23504,"nodeType":94},{},[23505],{"data":23506,"marks":23507,"value":362,"nodeType":85},{},[],{"metadata":23509,"sys":23512,"fields":23517},{"tags":23510,"concepts":23511},[],[],{"space":23513,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23515,"publishedVersion":64,"revision":46,"locale":29},{"sys":23514},{"type":12,"linkType":13,"id":14},{"sys":23516},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23518},{"url":423,"details":23519,"fileName":429,"contentType":430},{"size":425,"image":23520},{"width":427,"height":428},{"sys":23522,"fields":23525},{"id":23523,"createdAt":23524},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":23526,"slug":23527,"articleIntro":23526,"category":23528},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[23529],{"metadata":23530,"sys":23533,"fields":23540},{"tags":23531,"concepts":23532},[],[],{"space":23534,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23536,"publishedVersion":379,"revision":64,"contentType":23538,"locale":29},{"sys":23535},{"type":12,"linkType":13,"id":14},{"sys":23537},{"id":21,"type":12,"linkType":22},{"sys":23539},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23541,"metaTitle":389,"metaDescription":390,"mainTitle":23542,"subtitle":408,"heroImage":23557,"ctaButton":431,"ctaLink":432},[388],{"data":23543,"content":23544,"nodeType":363},{},[23545,23551],{"data":23546,"content":23547,"nodeType":401},{},[23548],{"data":23549,"marks":23550,"value":400,"nodeType":85},{},[],{"data":23552,"content":23553,"nodeType":94},{},[23554],{"data":23555,"marks":23556,"value":362,"nodeType":85},{},[],{"metadata":23558,"sys":23561,"fields":23566},{"tags":23559,"concepts":23560},[],[],{"space":23562,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23564,"publishedVersion":64,"revision":46,"locale":29},{"sys":23563},{"type":12,"linkType":13,"id":14},{"sys":23565},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23567},{"url":423,"details":23568,"fileName":429,"contentType":430},{"size":425,"image":23569},{"width":427,"height":428},{"sys":23571,"fields":23574},{"id":23572,"createdAt":23573},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":23575,"slug":23576,"articleIntro":23575,"category":23577},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[23578],{"metadata":23579,"sys":23582,"fields":23589},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23585,"publishedVersion":379,"revision":64,"contentType":23587,"locale":29},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":21,"type":12,"linkType":22},{"sys":23588},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23590,"metaTitle":389,"metaDescription":390,"mainTitle":23591,"subtitle":408,"heroImage":23606,"ctaButton":431,"ctaLink":432},[388],{"data":23592,"content":23593,"nodeType":363},{},[23594,23600],{"data":23595,"content":23596,"nodeType":401},{},[23597],{"data":23598,"marks":23599,"value":400,"nodeType":85},{},[],{"data":23601,"content":23602,"nodeType":94},{},[23603],{"data":23604,"marks":23605,"value":362,"nodeType":85},{},[],{"metadata":23607,"sys":23610,"fields":23615},{"tags":23608,"concepts":23609},[],[],{"space":23611,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23613,"publishedVersion":64,"revision":46,"locale":29},{"sys":23612},{"type":12,"linkType":13,"id":14},{"sys":23614},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23616},{"url":423,"details":23617,"fileName":429,"contentType":430},{"size":425,"image":23618},{"width":427,"height":428},{"sys":23620,"fields":23623},{"id":23621,"createdAt":23622},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":23624,"slug":23625,"articleIntro":-1,"category":23626},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[23627],{"metadata":23628,"sys":23631,"fields":23638},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23634,"publishedVersion":379,"revision":64,"contentType":23636,"locale":29},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":21,"type":12,"linkType":22},{"sys":23637},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23639,"metaTitle":389,"metaDescription":390,"mainTitle":23640,"subtitle":408,"heroImage":23655,"ctaButton":431,"ctaLink":432},[388],{"data":23641,"content":23642,"nodeType":363},{},[23643,23649],{"data":23644,"content":23645,"nodeType":401},{},[23646],{"data":23647,"marks":23648,"value":400,"nodeType":85},{},[],{"data":23650,"content":23651,"nodeType":94},{},[23652],{"data":23653,"marks":23654,"value":362,"nodeType":85},{},[],{"metadata":23656,"sys":23659,"fields":23664},{"tags":23657,"concepts":23658},[],[],{"space":23660,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23662,"publishedVersion":64,"revision":46,"locale":29},{"sys":23661},{"type":12,"linkType":13,"id":14},{"sys":23663},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23665},{"url":423,"details":23666,"fileName":429,"contentType":430},{"size":425,"image":23667},{"width":427,"height":428},{"sys":23669,"fields":23672},{"id":23670,"createdAt":23671},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":23673,"slug":23674,"articleIntro":23673,"category":23675},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[23676],{"metadata":23677,"sys":23680,"fields":23687},{"tags":23678,"concepts":23679},[],[],{"space":23681,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23683,"publishedVersion":379,"revision":64,"contentType":23685,"locale":29},{"sys":23682},{"type":12,"linkType":13,"id":14},{"sys":23684},{"id":21,"type":12,"linkType":22},{"sys":23686},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23688,"metaTitle":389,"metaDescription":390,"mainTitle":23689,"subtitle":408,"heroImage":23704,"ctaButton":431,"ctaLink":432},[388],{"data":23690,"content":23691,"nodeType":363},{},[23692,23698],{"data":23693,"content":23694,"nodeType":401},{},[23695],{"data":23696,"marks":23697,"value":400,"nodeType":85},{},[],{"data":23699,"content":23700,"nodeType":94},{},[23701],{"data":23702,"marks":23703,"value":362,"nodeType":85},{},[],{"metadata":23705,"sys":23708,"fields":23713},{"tags":23706,"concepts":23707},[],[],{"space":23709,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23711,"publishedVersion":64,"revision":46,"locale":29},{"sys":23710},{"type":12,"linkType":13,"id":14},{"sys":23712},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23714},{"url":423,"details":23715,"fileName":429,"contentType":430},{"size":425,"image":23716},{"width":427,"height":428},{"sys":23718,"fields":23721},{"id":23719,"createdAt":23720},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":23722,"slug":23723,"articleIntro":-1,"category":23724},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[23725],{"metadata":23726,"sys":23729,"fields":23736},{"tags":23727,"concepts":23728},[],[],{"space":23730,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23732,"publishedVersion":379,"revision":64,"contentType":23734,"locale":29},{"sys":23731},{"type":12,"linkType":13,"id":14},{"sys":23733},{"id":21,"type":12,"linkType":22},{"sys":23735},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23737,"metaTitle":389,"metaDescription":390,"mainTitle":23738,"subtitle":408,"heroImage":23753,"ctaButton":431,"ctaLink":432},[388],{"data":23739,"content":23740,"nodeType":363},{},[23741,23747],{"data":23742,"content":23743,"nodeType":401},{},[23744],{"data":23745,"marks":23746,"value":400,"nodeType":85},{},[],{"data":23748,"content":23749,"nodeType":94},{},[23750],{"data":23751,"marks":23752,"value":362,"nodeType":85},{},[],{"metadata":23754,"sys":23757,"fields":23762},{"tags":23755,"concepts":23756},[],[],{"space":23758,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23760,"publishedVersion":64,"revision":46,"locale":29},{"sys":23759},{"type":12,"linkType":13,"id":14},{"sys":23761},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23763},{"url":423,"details":23764,"fileName":429,"contentType":430},{"size":425,"image":23765},{"width":427,"height":428},{"sys":23767,"fields":23770},{"id":23768,"createdAt":23769},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":23771,"slug":23772,"articleIntro":23773,"category":23774},"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.",[23775],{"metadata":23776,"sys":23779,"fields":23786},{"tags":23777,"concepts":23778},[],[],{"space":23780,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23782,"publishedVersion":379,"revision":64,"contentType":23784,"locale":29},{"sys":23781},{"type":12,"linkType":13,"id":14},{"sys":23783},{"id":21,"type":12,"linkType":22},{"sys":23785},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23787,"metaTitle":389,"metaDescription":390,"mainTitle":23788,"subtitle":408,"heroImage":23803,"ctaButton":431,"ctaLink":432},[388],{"data":23789,"content":23790,"nodeType":363},{},[23791,23797],{"data":23792,"content":23793,"nodeType":401},{},[23794],{"data":23795,"marks":23796,"value":400,"nodeType":85},{},[],{"data":23798,"content":23799,"nodeType":94},{},[23800],{"data":23801,"marks":23802,"value":362,"nodeType":85},{},[],{"metadata":23804,"sys":23807,"fields":23812},{"tags":23805,"concepts":23806},[],[],{"space":23808,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23810,"publishedVersion":64,"revision":46,"locale":29},{"sys":23809},{"type":12,"linkType":13,"id":14},{"sys":23811},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23813},{"url":423,"details":23814,"fileName":429,"contentType":430},{"size":425,"image":23815},{"width":427,"height":428},{"sys":23817,"fields":23820},{"id":23818,"createdAt":23819},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":23821,"slug":23822,"articleIntro":23821,"category":23823},"2768 - Intérêts courus","compte-2768-interets-courus",[23824],{"metadata":23825,"sys":23828,"fields":23835},{"tags":23826,"concepts":23827},[],[],{"space":23829,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23831,"publishedVersion":379,"revision":64,"contentType":23833,"locale":29},{"sys":23830},{"type":12,"linkType":13,"id":14},{"sys":23832},{"id":21,"type":12,"linkType":22},{"sys":23834},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23836,"metaTitle":389,"metaDescription":390,"mainTitle":23837,"subtitle":408,"heroImage":23852,"ctaButton":431,"ctaLink":432},[388],{"data":23838,"content":23839,"nodeType":363},{},[23840,23846],{"data":23841,"content":23842,"nodeType":401},{},[23843],{"data":23844,"marks":23845,"value":400,"nodeType":85},{},[],{"data":23847,"content":23848,"nodeType":94},{},[23849],{"data":23850,"marks":23851,"value":362,"nodeType":85},{},[],{"metadata":23853,"sys":23856,"fields":23861},{"tags":23854,"concepts":23855},[],[],{"space":23857,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23859,"publishedVersion":64,"revision":46,"locale":29},{"sys":23858},{"type":12,"linkType":13,"id":14},{"sys":23860},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23862},{"url":423,"details":23863,"fileName":429,"contentType":430},{"size":425,"image":23864},{"width":427,"height":428},{"sys":23866,"fields":23869},{"id":23867,"createdAt":23868},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":23870,"slug":23871,"articleIntro":23870,"category":23872},"2313 - Constructions","compte-2313-constructions",[23873],{"metadata":23874,"sys":23877,"fields":23884},{"tags":23875,"concepts":23876},[],[],{"space":23878,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23880,"publishedVersion":379,"revision":64,"contentType":23882,"locale":29},{"sys":23879},{"type":12,"linkType":13,"id":14},{"sys":23881},{"id":21,"type":12,"linkType":22},{"sys":23883},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23885,"metaTitle":389,"metaDescription":390,"mainTitle":23886,"subtitle":408,"heroImage":23901,"ctaButton":431,"ctaLink":432},[388],{"data":23887,"content":23888,"nodeType":363},{},[23889,23895],{"data":23890,"content":23891,"nodeType":401},{},[23892],{"data":23893,"marks":23894,"value":400,"nodeType":85},{},[],{"data":23896,"content":23897,"nodeType":94},{},[23898],{"data":23899,"marks":23900,"value":362,"nodeType":85},{},[],{"metadata":23902,"sys":23905,"fields":23910},{"tags":23903,"concepts":23904},[],[],{"space":23906,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23908,"publishedVersion":64,"revision":46,"locale":29},{"sys":23907},{"type":12,"linkType":13,"id":14},{"sys":23909},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23911},{"url":423,"details":23912,"fileName":429,"contentType":430},{"size":425,"image":23913},{"width":427,"height":428},{"sys":23915,"fields":23918},{"id":23916,"createdAt":23917},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":23919,"slug":23920,"articleIntro":23919,"category":23921},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[23922],{"metadata":23923,"sys":23926,"fields":23933},{"tags":23924,"concepts":23925},[],[],{"space":23927,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23929,"publishedVersion":379,"revision":64,"contentType":23931,"locale":29},{"sys":23928},{"type":12,"linkType":13,"id":14},{"sys":23930},{"id":21,"type":12,"linkType":22},{"sys":23932},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23934,"metaTitle":389,"metaDescription":390,"mainTitle":23935,"subtitle":408,"heroImage":23950,"ctaButton":431,"ctaLink":432},[388],{"data":23936,"content":23937,"nodeType":363},{},[23938,23944],{"data":23939,"content":23940,"nodeType":401},{},[23941],{"data":23942,"marks":23943,"value":400,"nodeType":85},{},[],{"data":23945,"content":23946,"nodeType":94},{},[23947],{"data":23948,"marks":23949,"value":362,"nodeType":85},{},[],{"metadata":23951,"sys":23954,"fields":23959},{"tags":23952,"concepts":23953},[],[],{"space":23955,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":23957,"publishedVersion":64,"revision":46,"locale":29},{"sys":23956},{"type":12,"linkType":13,"id":14},{"sys":23958},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":23960},{"url":423,"details":23961,"fileName":429,"contentType":430},{"size":425,"image":23962},{"width":427,"height":428},{"sys":23964,"fields":23967},{"id":23965,"createdAt":23966},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":23968,"slug":23969,"articleIntro":23968,"category":23970},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[23971],{"metadata":23972,"sys":23975,"fields":23982},{"tags":23973,"concepts":23974},[],[],{"space":23976,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":23978,"publishedVersion":379,"revision":64,"contentType":23980,"locale":29},{"sys":23977},{"type":12,"linkType":13,"id":14},{"sys":23979},{"id":21,"type":12,"linkType":22},{"sys":23981},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":23983,"metaTitle":389,"metaDescription":390,"mainTitle":23984,"subtitle":408,"heroImage":23999,"ctaButton":431,"ctaLink":432},[388],{"data":23985,"content":23986,"nodeType":363},{},[23987,23993],{"data":23988,"content":23989,"nodeType":401},{},[23990],{"data":23991,"marks":23992,"value":400,"nodeType":85},{},[],{"data":23994,"content":23995,"nodeType":94},{},[23996],{"data":23997,"marks":23998,"value":362,"nodeType":85},{},[],{"metadata":24000,"sys":24003,"fields":24008},{"tags":24001,"concepts":24002},[],[],{"space":24004,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24006,"publishedVersion":64,"revision":46,"locale":29},{"sys":24005},{"type":12,"linkType":13,"id":14},{"sys":24007},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24009},{"url":423,"details":24010,"fileName":429,"contentType":430},{"size":425,"image":24011},{"width":427,"height":428},{"sys":24013,"fields":24016},{"id":24014,"createdAt":24015},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":24017,"slug":24018,"articleIntro":24017,"category":24019},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[24020],{"metadata":24021,"sys":24024,"fields":24031},{"tags":24022,"concepts":24023},[],[],{"space":24025,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24027,"publishedVersion":379,"revision":64,"contentType":24029,"locale":29},{"sys":24026},{"type":12,"linkType":13,"id":14},{"sys":24028},{"id":21,"type":12,"linkType":22},{"sys":24030},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24032,"metaTitle":389,"metaDescription":390,"mainTitle":24033,"subtitle":408,"heroImage":24048,"ctaButton":431,"ctaLink":432},[388],{"data":24034,"content":24035,"nodeType":363},{},[24036,24042],{"data":24037,"content":24038,"nodeType":401},{},[24039],{"data":24040,"marks":24041,"value":400,"nodeType":85},{},[],{"data":24043,"content":24044,"nodeType":94},{},[24045],{"data":24046,"marks":24047,"value":362,"nodeType":85},{},[],{"metadata":24049,"sys":24052,"fields":24057},{"tags":24050,"concepts":24051},[],[],{"space":24053,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24055,"publishedVersion":64,"revision":46,"locale":29},{"sys":24054},{"type":12,"linkType":13,"id":14},{"sys":24056},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24058},{"url":423,"details":24059,"fileName":429,"contentType":430},{"size":425,"image":24060},{"width":427,"height":428},{"sys":24062,"fields":24065},{"id":24063,"createdAt":24064},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":24066,"slug":24067,"articleIntro":24068,"category":24069},"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",[24070],{"metadata":24071,"sys":24074,"fields":24081},{"tags":24072,"concepts":24073},[],[],{"space":24075,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24077,"publishedVersion":379,"revision":64,"contentType":24079,"locale":29},{"sys":24076},{"type":12,"linkType":13,"id":14},{"sys":24078},{"id":21,"type":12,"linkType":22},{"sys":24080},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24082,"metaTitle":389,"metaDescription":390,"mainTitle":24083,"subtitle":408,"heroImage":24098,"ctaButton":431,"ctaLink":432},[388],{"data":24084,"content":24085,"nodeType":363},{},[24086,24092],{"data":24087,"content":24088,"nodeType":401},{},[24089],{"data":24090,"marks":24091,"value":400,"nodeType":85},{},[],{"data":24093,"content":24094,"nodeType":94},{},[24095],{"data":24096,"marks":24097,"value":362,"nodeType":85},{},[],{"metadata":24099,"sys":24102,"fields":24107},{"tags":24100,"concepts":24101},[],[],{"space":24103,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24105,"publishedVersion":64,"revision":46,"locale":29},{"sys":24104},{"type":12,"linkType":13,"id":14},{"sys":24106},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24108},{"url":423,"details":24109,"fileName":429,"contentType":430},{"size":425,"image":24110},{"width":427,"height":428},{"sys":24112,"fields":24115},{"id":24113,"createdAt":24114},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":24116,"slug":24117,"articleIntro":24116,"category":24118},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[24119],{"metadata":24120,"sys":24123,"fields":24130},{"tags":24121,"concepts":24122},[],[],{"space":24124,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24126,"publishedVersion":379,"revision":64,"contentType":24128,"locale":29},{"sys":24125},{"type":12,"linkType":13,"id":14},{"sys":24127},{"id":21,"type":12,"linkType":22},{"sys":24129},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24131,"metaTitle":389,"metaDescription":390,"mainTitle":24132,"subtitle":408,"heroImage":24147,"ctaButton":431,"ctaLink":432},[388],{"data":24133,"content":24134,"nodeType":363},{},[24135,24141],{"data":24136,"content":24137,"nodeType":401},{},[24138],{"data":24139,"marks":24140,"value":400,"nodeType":85},{},[],{"data":24142,"content":24143,"nodeType":94},{},[24144],{"data":24145,"marks":24146,"value":362,"nodeType":85},{},[],{"metadata":24148,"sys":24151,"fields":24156},{"tags":24149,"concepts":24150},[],[],{"space":24152,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24154,"publishedVersion":64,"revision":46,"locale":29},{"sys":24153},{"type":12,"linkType":13,"id":14},{"sys":24155},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24157},{"url":423,"details":24158,"fileName":429,"contentType":430},{"size":425,"image":24159},{"width":427,"height":428},{"sys":24161,"fields":24164},{"id":24162,"createdAt":24163},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":24165,"slug":24166,"articleIntro":24165,"category":24167},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[24168],{"metadata":24169,"sys":24172,"fields":24179},{"tags":24170,"concepts":24171},[],[],{"space":24173,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24175,"publishedVersion":379,"revision":64,"contentType":24177,"locale":29},{"sys":24174},{"type":12,"linkType":13,"id":14},{"sys":24176},{"id":21,"type":12,"linkType":22},{"sys":24178},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24180,"metaTitle":389,"metaDescription":390,"mainTitle":24181,"subtitle":408,"heroImage":24196,"ctaButton":431,"ctaLink":432},[388],{"data":24182,"content":24183,"nodeType":363},{},[24184,24190],{"data":24185,"content":24186,"nodeType":401},{},[24187],{"data":24188,"marks":24189,"value":400,"nodeType":85},{},[],{"data":24191,"content":24192,"nodeType":94},{},[24193],{"data":24194,"marks":24195,"value":362,"nodeType":85},{},[],{"metadata":24197,"sys":24200,"fields":24205},{"tags":24198,"concepts":24199},[],[],{"space":24201,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24203,"publishedVersion":64,"revision":46,"locale":29},{"sys":24202},{"type":12,"linkType":13,"id":14},{"sys":24204},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24206},{"url":423,"details":24207,"fileName":429,"contentType":430},{"size":425,"image":24208},{"width":427,"height":428},{"sys":24210,"fields":24213},{"id":24211,"createdAt":24212},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":24214,"slug":24215,"articleIntro":24214,"category":24216},"Compte 6237 - Publications","compte-6237-publications",[24217],{"metadata":24218,"sys":24221,"fields":24228},{"tags":24219,"concepts":24220},[],[],{"space":24222,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24224,"publishedVersion":379,"revision":64,"contentType":24226,"locale":29},{"sys":24223},{"type":12,"linkType":13,"id":14},{"sys":24225},{"id":21,"type":12,"linkType":22},{"sys":24227},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24229,"metaTitle":389,"metaDescription":390,"mainTitle":24230,"subtitle":408,"heroImage":24245,"ctaButton":431,"ctaLink":432},[388],{"data":24231,"content":24232,"nodeType":363},{},[24233,24239],{"data":24234,"content":24235,"nodeType":401},{},[24236],{"data":24237,"marks":24238,"value":400,"nodeType":85},{},[],{"data":24240,"content":24241,"nodeType":94},{},[24242],{"data":24243,"marks":24244,"value":362,"nodeType":85},{},[],{"metadata":24246,"sys":24249,"fields":24254},{"tags":24247,"concepts":24248},[],[],{"space":24250,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24252,"publishedVersion":64,"revision":46,"locale":29},{"sys":24251},{"type":12,"linkType":13,"id":14},{"sys":24253},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24255},{"url":423,"details":24256,"fileName":429,"contentType":430},{"size":425,"image":24257},{"width":427,"height":428},{"sys":24259,"fields":24262},{"id":24260,"createdAt":24261},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":24263,"slug":24264,"articleIntro":24263,"category":24265},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[24266],{"metadata":24267,"sys":24270,"fields":24277},{"tags":24268,"concepts":24269},[],[],{"space":24271,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24273,"publishedVersion":379,"revision":64,"contentType":24275,"locale":29},{"sys":24272},{"type":12,"linkType":13,"id":14},{"sys":24274},{"id":21,"type":12,"linkType":22},{"sys":24276},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24278,"metaTitle":389,"metaDescription":390,"mainTitle":24279,"subtitle":408,"heroImage":24294,"ctaButton":431,"ctaLink":432},[388],{"data":24280,"content":24281,"nodeType":363},{},[24282,24288],{"data":24283,"content":24284,"nodeType":401},{},[24285],{"data":24286,"marks":24287,"value":400,"nodeType":85},{},[],{"data":24289,"content":24290,"nodeType":94},{},[24291],{"data":24292,"marks":24293,"value":362,"nodeType":85},{},[],{"metadata":24295,"sys":24298,"fields":24303},{"tags":24296,"concepts":24297},[],[],{"space":24299,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24301,"publishedVersion":64,"revision":46,"locale":29},{"sys":24300},{"type":12,"linkType":13,"id":14},{"sys":24302},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24304},{"url":423,"details":24305,"fileName":429,"contentType":430},{"size":425,"image":24306},{"width":427,"height":428},{"sys":24308,"fields":24311},{"id":24309,"createdAt":24310},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":24312,"slug":24313,"articleIntro":24312,"category":24314},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[24315],{"metadata":24316,"sys":24319,"fields":24326},{"tags":24317,"concepts":24318},[],[],{"space":24320,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24322,"publishedVersion":379,"revision":64,"contentType":24324,"locale":29},{"sys":24321},{"type":12,"linkType":13,"id":14},{"sys":24323},{"id":21,"type":12,"linkType":22},{"sys":24325},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24327,"metaTitle":389,"metaDescription":390,"mainTitle":24328,"subtitle":408,"heroImage":24343,"ctaButton":431,"ctaLink":432},[388],{"data":24329,"content":24330,"nodeType":363},{},[24331,24337],{"data":24332,"content":24333,"nodeType":401},{},[24334],{"data":24335,"marks":24336,"value":400,"nodeType":85},{},[],{"data":24338,"content":24339,"nodeType":94},{},[24340],{"data":24341,"marks":24342,"value":362,"nodeType":85},{},[],{"metadata":24344,"sys":24347,"fields":24352},{"tags":24345,"concepts":24346},[],[],{"space":24348,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24350,"publishedVersion":64,"revision":46,"locale":29},{"sys":24349},{"type":12,"linkType":13,"id":14},{"sys":24351},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24353},{"url":423,"details":24354,"fileName":429,"contentType":430},{"size":425,"image":24355},{"width":427,"height":428},{"sys":24357,"fields":24360},{"id":24358,"createdAt":24359},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":24361,"slug":24362,"articleIntro":24361,"category":24363},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[24364],{"metadata":24365,"sys":24368,"fields":24375},{"tags":24366,"concepts":24367},[],[],{"space":24369,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24371,"publishedVersion":379,"revision":64,"contentType":24373,"locale":29},{"sys":24370},{"type":12,"linkType":13,"id":14},{"sys":24372},{"id":21,"type":12,"linkType":22},{"sys":24374},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24376,"metaTitle":389,"metaDescription":390,"mainTitle":24377,"subtitle":408,"heroImage":24392,"ctaButton":431,"ctaLink":432},[388],{"data":24378,"content":24379,"nodeType":363},{},[24380,24386],{"data":24381,"content":24382,"nodeType":401},{},[24383],{"data":24384,"marks":24385,"value":400,"nodeType":85},{},[],{"data":24387,"content":24388,"nodeType":94},{},[24389],{"data":24390,"marks":24391,"value":362,"nodeType":85},{},[],{"metadata":24393,"sys":24396,"fields":24401},{"tags":24394,"concepts":24395},[],[],{"space":24397,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24399,"publishedVersion":64,"revision":46,"locale":29},{"sys":24398},{"type":12,"linkType":13,"id":14},{"sys":24400},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24402},{"url":423,"details":24403,"fileName":429,"contentType":430},{"size":425,"image":24404},{"width":427,"height":428},{"sys":24406,"fields":24409},{"id":24407,"createdAt":24408},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":24410,"slug":24411,"articleIntro":-1,"category":24412},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[24413],{"metadata":24414,"sys":24417,"fields":24424},{"tags":24415,"concepts":24416},[],[],{"space":24418,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24420,"publishedVersion":379,"revision":64,"contentType":24422,"locale":29},{"sys":24419},{"type":12,"linkType":13,"id":14},{"sys":24421},{"id":21,"type":12,"linkType":22},{"sys":24423},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24425,"metaTitle":389,"metaDescription":390,"mainTitle":24426,"subtitle":408,"heroImage":24441,"ctaButton":431,"ctaLink":432},[388],{"data":24427,"content":24428,"nodeType":363},{},[24429,24435],{"data":24430,"content":24431,"nodeType":401},{},[24432],{"data":24433,"marks":24434,"value":400,"nodeType":85},{},[],{"data":24436,"content":24437,"nodeType":94},{},[24438],{"data":24439,"marks":24440,"value":362,"nodeType":85},{},[],{"metadata":24442,"sys":24445,"fields":24450},{"tags":24443,"concepts":24444},[],[],{"space":24446,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24448,"publishedVersion":64,"revision":46,"locale":29},{"sys":24447},{"type":12,"linkType":13,"id":14},{"sys":24449},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24451},{"url":423,"details":24452,"fileName":429,"contentType":430},{"size":425,"image":24453},{"width":427,"height":428},{"sys":24455,"fields":24458},{"id":24456,"createdAt":24457},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":24459,"slug":24460,"articleIntro":-1,"category":24461},"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",[24462],{"metadata":24463,"sys":24466,"fields":24473},{"tags":24464,"concepts":24465},[],[],{"space":24467,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24469,"publishedVersion":379,"revision":64,"contentType":24471,"locale":29},{"sys":24468},{"type":12,"linkType":13,"id":14},{"sys":24470},{"id":21,"type":12,"linkType":22},{"sys":24472},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24474,"metaTitle":389,"metaDescription":390,"mainTitle":24475,"subtitle":408,"heroImage":24490,"ctaButton":431,"ctaLink":432},[388],{"data":24476,"content":24477,"nodeType":363},{},[24478,24484],{"data":24479,"content":24480,"nodeType":401},{},[24481],{"data":24482,"marks":24483,"value":400,"nodeType":85},{},[],{"data":24485,"content":24486,"nodeType":94},{},[24487],{"data":24488,"marks":24489,"value":362,"nodeType":85},{},[],{"metadata":24491,"sys":24494,"fields":24499},{"tags":24492,"concepts":24493},[],[],{"space":24495,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24497,"publishedVersion":64,"revision":46,"locale":29},{"sys":24496},{"type":12,"linkType":13,"id":14},{"sys":24498},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24500},{"url":423,"details":24501,"fileName":429,"contentType":430},{"size":425,"image":24502},{"width":427,"height":428},{"sys":24504,"fields":24507},{"id":24505,"createdAt":24506},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":24508,"slug":24509,"articleIntro":24508,"category":24510},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24511],{"metadata":24512,"sys":24515,"fields":24522},{"tags":24513,"concepts":24514},[],[],{"space":24516,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24518,"publishedVersion":379,"revision":64,"contentType":24520,"locale":29},{"sys":24517},{"type":12,"linkType":13,"id":14},{"sys":24519},{"id":21,"type":12,"linkType":22},{"sys":24521},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24523,"metaTitle":389,"metaDescription":390,"mainTitle":24524,"subtitle":408,"heroImage":24539,"ctaButton":431,"ctaLink":432},[388],{"data":24525,"content":24526,"nodeType":363},{},[24527,24533],{"data":24528,"content":24529,"nodeType":401},{},[24530],{"data":24531,"marks":24532,"value":400,"nodeType":85},{},[],{"data":24534,"content":24535,"nodeType":94},{},[24536],{"data":24537,"marks":24538,"value":362,"nodeType":85},{},[],{"metadata":24540,"sys":24543,"fields":24548},{"tags":24541,"concepts":24542},[],[],{"space":24544,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24546,"publishedVersion":64,"revision":46,"locale":29},{"sys":24545},{"type":12,"linkType":13,"id":14},{"sys":24547},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24549},{"url":423,"details":24550,"fileName":429,"contentType":430},{"size":425,"image":24551},{"width":427,"height":428},{"sys":24553,"fields":24556},{"id":24554,"createdAt":24555},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":24557,"slug":24558,"articleIntro":24557,"category":24559},"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",[24560],{"metadata":24561,"sys":24564,"fields":24571},{"tags":24562,"concepts":24563},[],[],{"space":24565,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24567,"publishedVersion":379,"revision":64,"contentType":24569,"locale":29},{"sys":24566},{"type":12,"linkType":13,"id":14},{"sys":24568},{"id":21,"type":12,"linkType":22},{"sys":24570},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24572,"metaTitle":389,"metaDescription":390,"mainTitle":24573,"subtitle":408,"heroImage":24588,"ctaButton":431,"ctaLink":432},[388],{"data":24574,"content":24575,"nodeType":363},{},[24576,24582],{"data":24577,"content":24578,"nodeType":401},{},[24579],{"data":24580,"marks":24581,"value":400,"nodeType":85},{},[],{"data":24583,"content":24584,"nodeType":94},{},[24585],{"data":24586,"marks":24587,"value":362,"nodeType":85},{},[],{"metadata":24589,"sys":24592,"fields":24597},{"tags":24590,"concepts":24591},[],[],{"space":24593,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24595,"publishedVersion":64,"revision":46,"locale":29},{"sys":24594},{"type":12,"linkType":13,"id":14},{"sys":24596},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24598},{"url":423,"details":24599,"fileName":429,"contentType":430},{"size":425,"image":24600},{"width":427,"height":428},{"sys":24602,"fields":24605},{"id":24603,"createdAt":24604},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":24606,"slug":24607,"articleIntro":24606,"category":24608},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[24609],{"metadata":24610,"sys":24613,"fields":24620},{"tags":24611,"concepts":24612},[],[],{"space":24614,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24616,"publishedVersion":379,"revision":64,"contentType":24618,"locale":29},{"sys":24615},{"type":12,"linkType":13,"id":14},{"sys":24617},{"id":21,"type":12,"linkType":22},{"sys":24619},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24621,"metaTitle":389,"metaDescription":390,"mainTitle":24622,"subtitle":408,"heroImage":24637,"ctaButton":431,"ctaLink":432},[388],{"data":24623,"content":24624,"nodeType":363},{},[24625,24631],{"data":24626,"content":24627,"nodeType":401},{},[24628],{"data":24629,"marks":24630,"value":400,"nodeType":85},{},[],{"data":24632,"content":24633,"nodeType":94},{},[24634],{"data":24635,"marks":24636,"value":362,"nodeType":85},{},[],{"metadata":24638,"sys":24641,"fields":24646},{"tags":24639,"concepts":24640},[],[],{"space":24642,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24644,"publishedVersion":64,"revision":46,"locale":29},{"sys":24643},{"type":12,"linkType":13,"id":14},{"sys":24645},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24647},{"url":423,"details":24648,"fileName":429,"contentType":430},{"size":425,"image":24649},{"width":427,"height":428},{"sys":24651,"fields":24654},{"id":24652,"createdAt":24653},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":24655,"slug":24656,"articleIntro":24655,"category":24657},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[24658],{"metadata":24659,"sys":24662,"fields":24669},{"tags":24660,"concepts":24661},[],[],{"space":24663,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24665,"publishedVersion":379,"revision":64,"contentType":24667,"locale":29},{"sys":24664},{"type":12,"linkType":13,"id":14},{"sys":24666},{"id":21,"type":12,"linkType":22},{"sys":24668},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24670,"metaTitle":389,"metaDescription":390,"mainTitle":24671,"subtitle":408,"heroImage":24686,"ctaButton":431,"ctaLink":432},[388],{"data":24672,"content":24673,"nodeType":363},{},[24674,24680],{"data":24675,"content":24676,"nodeType":401},{},[24677],{"data":24678,"marks":24679,"value":400,"nodeType":85},{},[],{"data":24681,"content":24682,"nodeType":94},{},[24683],{"data":24684,"marks":24685,"value":362,"nodeType":85},{},[],{"metadata":24687,"sys":24690,"fields":24695},{"tags":24688,"concepts":24689},[],[],{"space":24691,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24693,"publishedVersion":64,"revision":46,"locale":29},{"sys":24692},{"type":12,"linkType":13,"id":14},{"sys":24694},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24696},{"url":423,"details":24697,"fileName":429,"contentType":430},{"size":425,"image":24698},{"width":427,"height":428},{"sys":24700,"fields":24703},{"id":24701,"createdAt":24702},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":24704,"slug":24705,"articleIntro":24704,"category":24706},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[24707],{"metadata":24708,"sys":24711,"fields":24718},{"tags":24709,"concepts":24710},[],[],{"space":24712,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24714,"publishedVersion":379,"revision":64,"contentType":24716,"locale":29},{"sys":24713},{"type":12,"linkType":13,"id":14},{"sys":24715},{"id":21,"type":12,"linkType":22},{"sys":24717},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24719,"metaTitle":389,"metaDescription":390,"mainTitle":24720,"subtitle":408,"heroImage":24735,"ctaButton":431,"ctaLink":432},[388],{"data":24721,"content":24722,"nodeType":363},{},[24723,24729],{"data":24724,"content":24725,"nodeType":401},{},[24726],{"data":24727,"marks":24728,"value":400,"nodeType":85},{},[],{"data":24730,"content":24731,"nodeType":94},{},[24732],{"data":24733,"marks":24734,"value":362,"nodeType":85},{},[],{"metadata":24736,"sys":24739,"fields":24744},{"tags":24737,"concepts":24738},[],[],{"space":24740,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24742,"publishedVersion":64,"revision":46,"locale":29},{"sys":24741},{"type":12,"linkType":13,"id":14},{"sys":24743},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24745},{"url":423,"details":24746,"fileName":429,"contentType":430},{"size":425,"image":24747},{"width":427,"height":428},{"sys":24749,"fields":24752},{"id":24750,"createdAt":24751},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":24753,"slug":24754,"articleIntro":24753,"category":24755},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[24756],{"metadata":24757,"sys":24760,"fields":24767},{"tags":24758,"concepts":24759},[],[],{"space":24761,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24763,"publishedVersion":379,"revision":64,"contentType":24765,"locale":29},{"sys":24762},{"type":12,"linkType":13,"id":14},{"sys":24764},{"id":21,"type":12,"linkType":22},{"sys":24766},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24768,"metaTitle":389,"metaDescription":390,"mainTitle":24769,"subtitle":408,"heroImage":24784,"ctaButton":431,"ctaLink":432},[388],{"data":24770,"content":24771,"nodeType":363},{},[24772,24778],{"data":24773,"content":24774,"nodeType":401},{},[24775],{"data":24776,"marks":24777,"value":400,"nodeType":85},{},[],{"data":24779,"content":24780,"nodeType":94},{},[24781],{"data":24782,"marks":24783,"value":362,"nodeType":85},{},[],{"metadata":24785,"sys":24788,"fields":24793},{"tags":24786,"concepts":24787},[],[],{"space":24789,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24791,"publishedVersion":64,"revision":46,"locale":29},{"sys":24790},{"type":12,"linkType":13,"id":14},{"sys":24792},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24794},{"url":423,"details":24795,"fileName":429,"contentType":430},{"size":425,"image":24796},{"width":427,"height":428},{"sys":24798,"fields":24801},{"id":24799,"createdAt":24800},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":24802,"slug":24803,"articleIntro":-1,"category":24804},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[24805],{"metadata":24806,"sys":24809,"fields":24816},{"tags":24807,"concepts":24808},[],[],{"space":24810,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24812,"publishedVersion":379,"revision":64,"contentType":24814,"locale":29},{"sys":24811},{"type":12,"linkType":13,"id":14},{"sys":24813},{"id":21,"type":12,"linkType":22},{"sys":24815},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24817,"metaTitle":389,"metaDescription":390,"mainTitle":24818,"subtitle":408,"heroImage":24833,"ctaButton":431,"ctaLink":432},[388],{"data":24819,"content":24820,"nodeType":363},{},[24821,24827],{"data":24822,"content":24823,"nodeType":401},{},[24824],{"data":24825,"marks":24826,"value":400,"nodeType":85},{},[],{"data":24828,"content":24829,"nodeType":94},{},[24830],{"data":24831,"marks":24832,"value":362,"nodeType":85},{},[],{"metadata":24834,"sys":24837,"fields":24842},{"tags":24835,"concepts":24836},[],[],{"space":24838,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24840,"publishedVersion":64,"revision":46,"locale":29},{"sys":24839},{"type":12,"linkType":13,"id":14},{"sys":24841},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24843},{"url":423,"details":24844,"fileName":429,"contentType":430},{"size":425,"image":24845},{"width":427,"height":428},{"sys":24847,"fields":24850},{"id":24848,"createdAt":24849},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":24851,"slug":24852,"articleIntro":24851,"category":24853},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[24854],{"metadata":24855,"sys":24858,"fields":24865},{"tags":24856,"concepts":24857},[],[],{"space":24859,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24861,"publishedVersion":379,"revision":64,"contentType":24863,"locale":29},{"sys":24860},{"type":12,"linkType":13,"id":14},{"sys":24862},{"id":21,"type":12,"linkType":22},{"sys":24864},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24866,"metaTitle":389,"metaDescription":390,"mainTitle":24867,"subtitle":408,"heroImage":24882,"ctaButton":431,"ctaLink":432},[388],{"data":24868,"content":24869,"nodeType":363},{},[24870,24876],{"data":24871,"content":24872,"nodeType":401},{},[24873],{"data":24874,"marks":24875,"value":400,"nodeType":85},{},[],{"data":24877,"content":24878,"nodeType":94},{},[24879],{"data":24880,"marks":24881,"value":362,"nodeType":85},{},[],{"metadata":24883,"sys":24886,"fields":24891},{"tags":24884,"concepts":24885},[],[],{"space":24887,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24889,"publishedVersion":64,"revision":46,"locale":29},{"sys":24888},{"type":12,"linkType":13,"id":14},{"sys":24890},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24892},{"url":423,"details":24893,"fileName":429,"contentType":430},{"size":425,"image":24894},{"width":427,"height":428},{"sys":24896,"fields":24899},{"id":24897,"createdAt":24898},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":24900,"slug":24901,"articleIntro":24900,"category":24902},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[24903],{"metadata":24904,"sys":24907,"fields":24914},{"tags":24905,"concepts":24906},[],[],{"space":24908,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24910,"publishedVersion":379,"revision":64,"contentType":24912,"locale":29},{"sys":24909},{"type":12,"linkType":13,"id":14},{"sys":24911},{"id":21,"type":12,"linkType":22},{"sys":24913},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24915,"metaTitle":389,"metaDescription":390,"mainTitle":24916,"subtitle":408,"heroImage":24931,"ctaButton":431,"ctaLink":432},[388],{"data":24917,"content":24918,"nodeType":363},{},[24919,24925],{"data":24920,"content":24921,"nodeType":401},{},[24922],{"data":24923,"marks":24924,"value":400,"nodeType":85},{},[],{"data":24926,"content":24927,"nodeType":94},{},[24928],{"data":24929,"marks":24930,"value":362,"nodeType":85},{},[],{"metadata":24932,"sys":24935,"fields":24940},{"tags":24933,"concepts":24934},[],[],{"space":24936,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24938,"publishedVersion":64,"revision":46,"locale":29},{"sys":24937},{"type":12,"linkType":13,"id":14},{"sys":24939},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24941},{"url":423,"details":24942,"fileName":429,"contentType":430},{"size":425,"image":24943},{"width":427,"height":428},{"sys":24945,"fields":24948},{"id":24946,"createdAt":24947},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":24949,"slug":24950,"articleIntro":-1,"category":24951},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[24952],{"metadata":24953,"sys":24956,"fields":24963},{"tags":24954,"concepts":24955},[],[],{"space":24957,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":24959,"publishedVersion":379,"revision":64,"contentType":24961,"locale":29},{"sys":24958},{"type":12,"linkType":13,"id":14},{"sys":24960},{"id":21,"type":12,"linkType":22},{"sys":24962},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":24964,"metaTitle":389,"metaDescription":390,"mainTitle":24965,"subtitle":408,"heroImage":24980,"ctaButton":431,"ctaLink":432},[388],{"data":24966,"content":24967,"nodeType":363},{},[24968,24974],{"data":24969,"content":24970,"nodeType":401},{},[24971],{"data":24972,"marks":24973,"value":400,"nodeType":85},{},[],{"data":24975,"content":24976,"nodeType":94},{},[24977],{"data":24978,"marks":24979,"value":362,"nodeType":85},{},[],{"metadata":24981,"sys":24984,"fields":24989},{"tags":24982,"concepts":24983},[],[],{"space":24985,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":24987,"publishedVersion":64,"revision":46,"locale":29},{"sys":24986},{"type":12,"linkType":13,"id":14},{"sys":24988},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":24990},{"url":423,"details":24991,"fileName":429,"contentType":430},{"size":425,"image":24992},{"width":427,"height":428},{"sys":24994,"fields":24997},{"id":24995,"createdAt":24996},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":24998,"slug":24999,"articleIntro":-1,"category":25000},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[25001],{"metadata":25002,"sys":25005,"fields":25012},{"tags":25003,"concepts":25004},[],[],{"space":25006,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25008,"publishedVersion":379,"revision":64,"contentType":25010,"locale":29},{"sys":25007},{"type":12,"linkType":13,"id":14},{"sys":25009},{"id":21,"type":12,"linkType":22},{"sys":25011},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25013,"metaTitle":389,"metaDescription":390,"mainTitle":25014,"subtitle":408,"heroImage":25029,"ctaButton":431,"ctaLink":432},[388],{"data":25015,"content":25016,"nodeType":363},{},[25017,25023],{"data":25018,"content":25019,"nodeType":401},{},[25020],{"data":25021,"marks":25022,"value":400,"nodeType":85},{},[],{"data":25024,"content":25025,"nodeType":94},{},[25026],{"data":25027,"marks":25028,"value":362,"nodeType":85},{},[],{"metadata":25030,"sys":25033,"fields":25038},{"tags":25031,"concepts":25032},[],[],{"space":25034,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25036,"publishedVersion":64,"revision":46,"locale":29},{"sys":25035},{"type":12,"linkType":13,"id":14},{"sys":25037},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25039},{"url":423,"details":25040,"fileName":429,"contentType":430},{"size":425,"image":25041},{"width":427,"height":428},{"sys":25043,"fields":25046},{"id":25044,"createdAt":25045},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":25047,"slug":25048,"articleIntro":25047,"category":25049},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[25050],{"metadata":25051,"sys":25054,"fields":25061},{"tags":25052,"concepts":25053},[],[],{"space":25055,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25057,"publishedVersion":379,"revision":64,"contentType":25059,"locale":29},{"sys":25056},{"type":12,"linkType":13,"id":14},{"sys":25058},{"id":21,"type":12,"linkType":22},{"sys":25060},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25062,"metaTitle":389,"metaDescription":390,"mainTitle":25063,"subtitle":408,"heroImage":25078,"ctaButton":431,"ctaLink":432},[388],{"data":25064,"content":25065,"nodeType":363},{},[25066,25072],{"data":25067,"content":25068,"nodeType":401},{},[25069],{"data":25070,"marks":25071,"value":400,"nodeType":85},{},[],{"data":25073,"content":25074,"nodeType":94},{},[25075],{"data":25076,"marks":25077,"value":362,"nodeType":85},{},[],{"metadata":25079,"sys":25082,"fields":25087},{"tags":25080,"concepts":25081},[],[],{"space":25083,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25085,"publishedVersion":64,"revision":46,"locale":29},{"sys":25084},{"type":12,"linkType":13,"id":14},{"sys":25086},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25088},{"url":423,"details":25089,"fileName":429,"contentType":430},{"size":425,"image":25090},{"width":427,"height":428},{"sys":25092,"fields":25095},{"id":25093,"createdAt":25094},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":25096,"slug":25097,"articleIntro":-1,"category":25098},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[25099],{"metadata":25100,"sys":25103,"fields":25110},{"tags":25101,"concepts":25102},[],[],{"space":25104,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25106,"publishedVersion":379,"revision":64,"contentType":25108,"locale":29},{"sys":25105},{"type":12,"linkType":13,"id":14},{"sys":25107},{"id":21,"type":12,"linkType":22},{"sys":25109},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25111,"metaTitle":389,"metaDescription":390,"mainTitle":25112,"subtitle":408,"heroImage":25127,"ctaButton":431,"ctaLink":432},[388],{"data":25113,"content":25114,"nodeType":363},{},[25115,25121],{"data":25116,"content":25117,"nodeType":401},{},[25118],{"data":25119,"marks":25120,"value":400,"nodeType":85},{},[],{"data":25122,"content":25123,"nodeType":94},{},[25124],{"data":25125,"marks":25126,"value":362,"nodeType":85},{},[],{"metadata":25128,"sys":25131,"fields":25136},{"tags":25129,"concepts":25130},[],[],{"space":25132,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25134,"publishedVersion":64,"revision":46,"locale":29},{"sys":25133},{"type":12,"linkType":13,"id":14},{"sys":25135},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25137},{"url":423,"details":25138,"fileName":429,"contentType":430},{"size":425,"image":25139},{"width":427,"height":428},{"sys":25141,"fields":25144},{"id":25142,"createdAt":25143},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":25145,"slug":25146,"articleIntro":25145,"category":25147},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[25148],{"metadata":25149,"sys":25152,"fields":25159},{"tags":25150,"concepts":25151},[],[],{"space":25153,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25155,"publishedVersion":379,"revision":64,"contentType":25157,"locale":29},{"sys":25154},{"type":12,"linkType":13,"id":14},{"sys":25156},{"id":21,"type":12,"linkType":22},{"sys":25158},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25160,"metaTitle":389,"metaDescription":390,"mainTitle":25161,"subtitle":408,"heroImage":25176,"ctaButton":431,"ctaLink":432},[388],{"data":25162,"content":25163,"nodeType":363},{},[25164,25170],{"data":25165,"content":25166,"nodeType":401},{},[25167],{"data":25168,"marks":25169,"value":400,"nodeType":85},{},[],{"data":25171,"content":25172,"nodeType":94},{},[25173],{"data":25174,"marks":25175,"value":362,"nodeType":85},{},[],{"metadata":25177,"sys":25180,"fields":25185},{"tags":25178,"concepts":25179},[],[],{"space":25181,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25183,"publishedVersion":64,"revision":46,"locale":29},{"sys":25182},{"type":12,"linkType":13,"id":14},{"sys":25184},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25186},{"url":423,"details":25187,"fileName":429,"contentType":430},{"size":425,"image":25188},{"width":427,"height":428},{"sys":25190,"fields":25193},{"id":25191,"createdAt":25192},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":25194,"slug":25195,"articleIntro":25194,"category":25196},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[25197],{"metadata":25198,"sys":25201,"fields":25208},{"tags":25199,"concepts":25200},[],[],{"space":25202,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25204,"publishedVersion":379,"revision":64,"contentType":25206,"locale":29},{"sys":25203},{"type":12,"linkType":13,"id":14},{"sys":25205},{"id":21,"type":12,"linkType":22},{"sys":25207},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25209,"metaTitle":389,"metaDescription":390,"mainTitle":25210,"subtitle":408,"heroImage":25225,"ctaButton":431,"ctaLink":432},[388],{"data":25211,"content":25212,"nodeType":363},{},[25213,25219],{"data":25214,"content":25215,"nodeType":401},{},[25216],{"data":25217,"marks":25218,"value":400,"nodeType":85},{},[],{"data":25220,"content":25221,"nodeType":94},{},[25222],{"data":25223,"marks":25224,"value":362,"nodeType":85},{},[],{"metadata":25226,"sys":25229,"fields":25234},{"tags":25227,"concepts":25228},[],[],{"space":25230,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25232,"publishedVersion":64,"revision":46,"locale":29},{"sys":25231},{"type":12,"linkType":13,"id":14},{"sys":25233},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25235},{"url":423,"details":25236,"fileName":429,"contentType":430},{"size":425,"image":25237},{"width":427,"height":428},{"sys":25239,"fields":25242},{"id":25240,"createdAt":25241},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":25243,"slug":25244,"articleIntro":-1,"category":25245},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[25246],{"metadata":25247,"sys":25250,"fields":25257},{"tags":25248,"concepts":25249},[],[],{"space":25251,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25253,"publishedVersion":379,"revision":64,"contentType":25255,"locale":29},{"sys":25252},{"type":12,"linkType":13,"id":14},{"sys":25254},{"id":21,"type":12,"linkType":22},{"sys":25256},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25258,"metaTitle":389,"metaDescription":390,"mainTitle":25259,"subtitle":408,"heroImage":25274,"ctaButton":431,"ctaLink":432},[388],{"data":25260,"content":25261,"nodeType":363},{},[25262,25268],{"data":25263,"content":25264,"nodeType":401},{},[25265],{"data":25266,"marks":25267,"value":400,"nodeType":85},{},[],{"data":25269,"content":25270,"nodeType":94},{},[25271],{"data":25272,"marks":25273,"value":362,"nodeType":85},{},[],{"metadata":25275,"sys":25278,"fields":25283},{"tags":25276,"concepts":25277},[],[],{"space":25279,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25281,"publishedVersion":64,"revision":46,"locale":29},{"sys":25280},{"type":12,"linkType":13,"id":14},{"sys":25282},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25284},{"url":423,"details":25285,"fileName":429,"contentType":430},{"size":425,"image":25286},{"width":427,"height":428},{"sys":25288,"fields":25291},{"id":25289,"createdAt":25290},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":25292,"slug":25293,"articleIntro":25292,"category":25294},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[25295],{"metadata":25296,"sys":25299,"fields":25306},{"tags":25297,"concepts":25298},[],[],{"space":25300,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25302,"publishedVersion":379,"revision":64,"contentType":25304,"locale":29},{"sys":25301},{"type":12,"linkType":13,"id":14},{"sys":25303},{"id":21,"type":12,"linkType":22},{"sys":25305},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25307,"metaTitle":389,"metaDescription":390,"mainTitle":25308,"subtitle":408,"heroImage":25323,"ctaButton":431,"ctaLink":432},[388],{"data":25309,"content":25310,"nodeType":363},{},[25311,25317],{"data":25312,"content":25313,"nodeType":401},{},[25314],{"data":25315,"marks":25316,"value":400,"nodeType":85},{},[],{"data":25318,"content":25319,"nodeType":94},{},[25320],{"data":25321,"marks":25322,"value":362,"nodeType":85},{},[],{"metadata":25324,"sys":25327,"fields":25332},{"tags":25325,"concepts":25326},[],[],{"space":25328,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25330,"publishedVersion":64,"revision":46,"locale":29},{"sys":25329},{"type":12,"linkType":13,"id":14},{"sys":25331},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25333},{"url":423,"details":25334,"fileName":429,"contentType":430},{"size":425,"image":25335},{"width":427,"height":428},{"sys":25337,"fields":25340},{"id":25338,"createdAt":25339},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":25341,"slug":25342,"articleIntro":25341,"category":25343},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[25344],{"metadata":25345,"sys":25348,"fields":25355},{"tags":25346,"concepts":25347},[],[],{"space":25349,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25351,"publishedVersion":379,"revision":64,"contentType":25353,"locale":29},{"sys":25350},{"type":12,"linkType":13,"id":14},{"sys":25352},{"id":21,"type":12,"linkType":22},{"sys":25354},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25356,"metaTitle":389,"metaDescription":390,"mainTitle":25357,"subtitle":408,"heroImage":25372,"ctaButton":431,"ctaLink":432},[388],{"data":25358,"content":25359,"nodeType":363},{},[25360,25366],{"data":25361,"content":25362,"nodeType":401},{},[25363],{"data":25364,"marks":25365,"value":400,"nodeType":85},{},[],{"data":25367,"content":25368,"nodeType":94},{},[25369],{"data":25370,"marks":25371,"value":362,"nodeType":85},{},[],{"metadata":25373,"sys":25376,"fields":25381},{"tags":25374,"concepts":25375},[],[],{"space":25377,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25379,"publishedVersion":64,"revision":46,"locale":29},{"sys":25378},{"type":12,"linkType":13,"id":14},{"sys":25380},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25382},{"url":423,"details":25383,"fileName":429,"contentType":430},{"size":425,"image":25384},{"width":427,"height":428},{"sys":25386,"fields":25389},{"id":25387,"createdAt":25388},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":25390,"slug":25391,"articleIntro":25390,"category":25392},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[25393],{"metadata":25394,"sys":25397,"fields":25404},{"tags":25395,"concepts":25396},[],[],{"space":25398,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25400,"publishedVersion":379,"revision":64,"contentType":25402,"locale":29},{"sys":25399},{"type":12,"linkType":13,"id":14},{"sys":25401},{"id":21,"type":12,"linkType":22},{"sys":25403},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25405,"metaTitle":389,"metaDescription":390,"mainTitle":25406,"subtitle":408,"heroImage":25421,"ctaButton":431,"ctaLink":432},[388],{"data":25407,"content":25408,"nodeType":363},{},[25409,25415],{"data":25410,"content":25411,"nodeType":401},{},[25412],{"data":25413,"marks":25414,"value":400,"nodeType":85},{},[],{"data":25416,"content":25417,"nodeType":94},{},[25418],{"data":25419,"marks":25420,"value":362,"nodeType":85},{},[],{"metadata":25422,"sys":25425,"fields":25430},{"tags":25423,"concepts":25424},[],[],{"space":25426,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25428,"publishedVersion":64,"revision":46,"locale":29},{"sys":25427},{"type":12,"linkType":13,"id":14},{"sys":25429},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25431},{"url":423,"details":25432,"fileName":429,"contentType":430},{"size":425,"image":25433},{"width":427,"height":428},{"sys":25435,"fields":25438},{"id":25436,"createdAt":25437},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":25439,"slug":25440,"articleIntro":25439,"category":25441},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[25442],{"metadata":25443,"sys":25446,"fields":25453},{"tags":25444,"concepts":25445},[],[],{"space":25447,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25449,"publishedVersion":379,"revision":64,"contentType":25451,"locale":29},{"sys":25448},{"type":12,"linkType":13,"id":14},{"sys":25450},{"id":21,"type":12,"linkType":22},{"sys":25452},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25454,"metaTitle":389,"metaDescription":390,"mainTitle":25455,"subtitle":408,"heroImage":25470,"ctaButton":431,"ctaLink":432},[388],{"data":25456,"content":25457,"nodeType":363},{},[25458,25464],{"data":25459,"content":25460,"nodeType":401},{},[25461],{"data":25462,"marks":25463,"value":400,"nodeType":85},{},[],{"data":25465,"content":25466,"nodeType":94},{},[25467],{"data":25468,"marks":25469,"value":362,"nodeType":85},{},[],{"metadata":25471,"sys":25474,"fields":25479},{"tags":25472,"concepts":25473},[],[],{"space":25475,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25477,"publishedVersion":64,"revision":46,"locale":29},{"sys":25476},{"type":12,"linkType":13,"id":14},{"sys":25478},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25480},{"url":423,"details":25481,"fileName":429,"contentType":430},{"size":425,"image":25482},{"width":427,"height":428},{"sys":25484,"fields":25487},{"id":25485,"createdAt":25486},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":25488,"slug":25489,"articleIntro":25488,"category":25490},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[25491],{"metadata":25492,"sys":25495,"fields":25502},{"tags":25493,"concepts":25494},[],[],{"space":25496,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25498,"publishedVersion":379,"revision":64,"contentType":25500,"locale":29},{"sys":25497},{"type":12,"linkType":13,"id":14},{"sys":25499},{"id":21,"type":12,"linkType":22},{"sys":25501},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25503,"metaTitle":389,"metaDescription":390,"mainTitle":25504,"subtitle":408,"heroImage":25519,"ctaButton":431,"ctaLink":432},[388],{"data":25505,"content":25506,"nodeType":363},{},[25507,25513],{"data":25508,"content":25509,"nodeType":401},{},[25510],{"data":25511,"marks":25512,"value":400,"nodeType":85},{},[],{"data":25514,"content":25515,"nodeType":94},{},[25516],{"data":25517,"marks":25518,"value":362,"nodeType":85},{},[],{"metadata":25520,"sys":25523,"fields":25528},{"tags":25521,"concepts":25522},[],[],{"space":25524,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25526,"publishedVersion":64,"revision":46,"locale":29},{"sys":25525},{"type":12,"linkType":13,"id":14},{"sys":25527},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25529},{"url":423,"details":25530,"fileName":429,"contentType":430},{"size":425,"image":25531},{"width":427,"height":428},{"sys":25533,"fields":25536},{"id":25534,"createdAt":25535},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":25537,"slug":25538,"articleIntro":25537,"category":25539},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[25540],{"metadata":25541,"sys":25544,"fields":25551},{"tags":25542,"concepts":25543},[],[],{"space":25545,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25547,"publishedVersion":379,"revision":64,"contentType":25549,"locale":29},{"sys":25546},{"type":12,"linkType":13,"id":14},{"sys":25548},{"id":21,"type":12,"linkType":22},{"sys":25550},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25552,"metaTitle":389,"metaDescription":390,"mainTitle":25553,"subtitle":408,"heroImage":25568,"ctaButton":431,"ctaLink":432},[388],{"data":25554,"content":25555,"nodeType":363},{},[25556,25562],{"data":25557,"content":25558,"nodeType":401},{},[25559],{"data":25560,"marks":25561,"value":400,"nodeType":85},{},[],{"data":25563,"content":25564,"nodeType":94},{},[25565],{"data":25566,"marks":25567,"value":362,"nodeType":85},{},[],{"metadata":25569,"sys":25572,"fields":25577},{"tags":25570,"concepts":25571},[],[],{"space":25573,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25575,"publishedVersion":64,"revision":46,"locale":29},{"sys":25574},{"type":12,"linkType":13,"id":14},{"sys":25576},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25578},{"url":423,"details":25579,"fileName":429,"contentType":430},{"size":425,"image":25580},{"width":427,"height":428},{"sys":25582,"fields":25585},{"id":25583,"createdAt":25584},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":25586,"slug":25587,"articleIntro":-1,"category":25588},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[25589],{"metadata":25590,"sys":25593,"fields":25600},{"tags":25591,"concepts":25592},[],[],{"space":25594,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25596,"publishedVersion":379,"revision":64,"contentType":25598,"locale":29},{"sys":25595},{"type":12,"linkType":13,"id":14},{"sys":25597},{"id":21,"type":12,"linkType":22},{"sys":25599},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25601,"metaTitle":389,"metaDescription":390,"mainTitle":25602,"subtitle":408,"heroImage":25617,"ctaButton":431,"ctaLink":432},[388],{"data":25603,"content":25604,"nodeType":363},{},[25605,25611],{"data":25606,"content":25607,"nodeType":401},{},[25608],{"data":25609,"marks":25610,"value":400,"nodeType":85},{},[],{"data":25612,"content":25613,"nodeType":94},{},[25614],{"data":25615,"marks":25616,"value":362,"nodeType":85},{},[],{"metadata":25618,"sys":25621,"fields":25626},{"tags":25619,"concepts":25620},[],[],{"space":25622,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25624,"publishedVersion":64,"revision":46,"locale":29},{"sys":25623},{"type":12,"linkType":13,"id":14},{"sys":25625},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25627},{"url":423,"details":25628,"fileName":429,"contentType":430},{"size":425,"image":25629},{"width":427,"height":428},{"sys":25631,"fields":25634},{"id":25632,"createdAt":25633},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":25635,"slug":25636,"articleIntro":25635,"category":25637},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[25638],{"metadata":25639,"sys":25642,"fields":25649},{"tags":25640,"concepts":25641},[],[],{"space":25643,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25645,"publishedVersion":379,"revision":64,"contentType":25647,"locale":29},{"sys":25644},{"type":12,"linkType":13,"id":14},{"sys":25646},{"id":21,"type":12,"linkType":22},{"sys":25648},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25650,"metaTitle":389,"metaDescription":390,"mainTitle":25651,"subtitle":408,"heroImage":25666,"ctaButton":431,"ctaLink":432},[388],{"data":25652,"content":25653,"nodeType":363},{},[25654,25660],{"data":25655,"content":25656,"nodeType":401},{},[25657],{"data":25658,"marks":25659,"value":400,"nodeType":85},{},[],{"data":25661,"content":25662,"nodeType":94},{},[25663],{"data":25664,"marks":25665,"value":362,"nodeType":85},{},[],{"metadata":25667,"sys":25670,"fields":25675},{"tags":25668,"concepts":25669},[],[],{"space":25671,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25673,"publishedVersion":64,"revision":46,"locale":29},{"sys":25672},{"type":12,"linkType":13,"id":14},{"sys":25674},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25676},{"url":423,"details":25677,"fileName":429,"contentType":430},{"size":425,"image":25678},{"width":427,"height":428},{"sys":25680,"fields":25683},{"id":25681,"createdAt":25682},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":25684,"slug":25685,"articleIntro":25684,"category":25686},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[25687],{"metadata":25688,"sys":25691,"fields":25698},{"tags":25689,"concepts":25690},[],[],{"space":25692,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25694,"publishedVersion":379,"revision":64,"contentType":25696,"locale":29},{"sys":25693},{"type":12,"linkType":13,"id":14},{"sys":25695},{"id":21,"type":12,"linkType":22},{"sys":25697},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25699,"metaTitle":389,"metaDescription":390,"mainTitle":25700,"subtitle":408,"heroImage":25715,"ctaButton":431,"ctaLink":432},[388],{"data":25701,"content":25702,"nodeType":363},{},[25703,25709],{"data":25704,"content":25705,"nodeType":401},{},[25706],{"data":25707,"marks":25708,"value":400,"nodeType":85},{},[],{"data":25710,"content":25711,"nodeType":94},{},[25712],{"data":25713,"marks":25714,"value":362,"nodeType":85},{},[],{"metadata":25716,"sys":25719,"fields":25724},{"tags":25717,"concepts":25718},[],[],{"space":25720,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25722,"publishedVersion":64,"revision":46,"locale":29},{"sys":25721},{"type":12,"linkType":13,"id":14},{"sys":25723},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25725},{"url":423,"details":25726,"fileName":429,"contentType":430},{"size":425,"image":25727},{"width":427,"height":428},{"sys":25729,"fields":25732},{"id":25730,"createdAt":25731},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":25733,"slug":25734,"articleIntro":25733,"category":25735},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[25736],{"metadata":25737,"sys":25740,"fields":25747},{"tags":25738,"concepts":25739},[],[],{"space":25741,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25743,"publishedVersion":379,"revision":64,"contentType":25745,"locale":29},{"sys":25742},{"type":12,"linkType":13,"id":14},{"sys":25744},{"id":21,"type":12,"linkType":22},{"sys":25746},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25748,"metaTitle":389,"metaDescription":390,"mainTitle":25749,"subtitle":408,"heroImage":25764,"ctaButton":431,"ctaLink":432},[388],{"data":25750,"content":25751,"nodeType":363},{},[25752,25758],{"data":25753,"content":25754,"nodeType":401},{},[25755],{"data":25756,"marks":25757,"value":400,"nodeType":85},{},[],{"data":25759,"content":25760,"nodeType":94},{},[25761],{"data":25762,"marks":25763,"value":362,"nodeType":85},{},[],{"metadata":25765,"sys":25768,"fields":25773},{"tags":25766,"concepts":25767},[],[],{"space":25769,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25771,"publishedVersion":64,"revision":46,"locale":29},{"sys":25770},{"type":12,"linkType":13,"id":14},{"sys":25772},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25774},{"url":423,"details":25775,"fileName":429,"contentType":430},{"size":425,"image":25776},{"width":427,"height":428},{"sys":25778,"fields":25781},{"id":25779,"createdAt":25780},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":25782,"slug":25783,"articleIntro":25782,"category":25784},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[25785],{"metadata":25786,"sys":25789,"fields":25796},{"tags":25787,"concepts":25788},[],[],{"space":25790,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25792,"publishedVersion":379,"revision":64,"contentType":25794,"locale":29},{"sys":25791},{"type":12,"linkType":13,"id":14},{"sys":25793},{"id":21,"type":12,"linkType":22},{"sys":25795},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25797,"metaTitle":389,"metaDescription":390,"mainTitle":25798,"subtitle":408,"heroImage":25813,"ctaButton":431,"ctaLink":432},[388],{"data":25799,"content":25800,"nodeType":363},{},[25801,25807],{"data":25802,"content":25803,"nodeType":401},{},[25804],{"data":25805,"marks":25806,"value":400,"nodeType":85},{},[],{"data":25808,"content":25809,"nodeType":94},{},[25810],{"data":25811,"marks":25812,"value":362,"nodeType":85},{},[],{"metadata":25814,"sys":25817,"fields":25822},{"tags":25815,"concepts":25816},[],[],{"space":25818,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25820,"publishedVersion":64,"revision":46,"locale":29},{"sys":25819},{"type":12,"linkType":13,"id":14},{"sys":25821},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25823},{"url":423,"details":25824,"fileName":429,"contentType":430},{"size":425,"image":25825},{"width":427,"height":428},{"sys":25827,"fields":25830},{"id":25828,"createdAt":25829},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":25831,"slug":25832,"articleIntro":25831,"category":25833},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[25834],{"metadata":25835,"sys":25838,"fields":25845},{"tags":25836,"concepts":25837},[],[],{"space":25839,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25841,"publishedVersion":379,"revision":64,"contentType":25843,"locale":29},{"sys":25840},{"type":12,"linkType":13,"id":14},{"sys":25842},{"id":21,"type":12,"linkType":22},{"sys":25844},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25846,"metaTitle":389,"metaDescription":390,"mainTitle":25847,"subtitle":408,"heroImage":25862,"ctaButton":431,"ctaLink":432},[388],{"data":25848,"content":25849,"nodeType":363},{},[25850,25856],{"data":25851,"content":25852,"nodeType":401},{},[25853],{"data":25854,"marks":25855,"value":400,"nodeType":85},{},[],{"data":25857,"content":25858,"nodeType":94},{},[25859],{"data":25860,"marks":25861,"value":362,"nodeType":85},{},[],{"metadata":25863,"sys":25866,"fields":25871},{"tags":25864,"concepts":25865},[],[],{"space":25867,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25869,"publishedVersion":64,"revision":46,"locale":29},{"sys":25868},{"type":12,"linkType":13,"id":14},{"sys":25870},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25872},{"url":423,"details":25873,"fileName":429,"contentType":430},{"size":425,"image":25874},{"width":427,"height":428},{"sys":25876,"fields":25879},{"id":25877,"createdAt":25878},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":25880,"slug":25881,"articleIntro":25880,"category":25882},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[25883],{"metadata":25884,"sys":25887,"fields":25894},{"tags":25885,"concepts":25886},[],[],{"space":25888,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25890,"publishedVersion":379,"revision":64,"contentType":25892,"locale":29},{"sys":25889},{"type":12,"linkType":13,"id":14},{"sys":25891},{"id":21,"type":12,"linkType":22},{"sys":25893},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25895,"metaTitle":389,"metaDescription":390,"mainTitle":25896,"subtitle":408,"heroImage":25911,"ctaButton":431,"ctaLink":432},[388],{"data":25897,"content":25898,"nodeType":363},{},[25899,25905],{"data":25900,"content":25901,"nodeType":401},{},[25902],{"data":25903,"marks":25904,"value":400,"nodeType":85},{},[],{"data":25906,"content":25907,"nodeType":94},{},[25908],{"data":25909,"marks":25910,"value":362,"nodeType":85},{},[],{"metadata":25912,"sys":25915,"fields":25920},{"tags":25913,"concepts":25914},[],[],{"space":25916,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25918,"publishedVersion":64,"revision":46,"locale":29},{"sys":25917},{"type":12,"linkType":13,"id":14},{"sys":25919},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25921},{"url":423,"details":25922,"fileName":429,"contentType":430},{"size":425,"image":25923},{"width":427,"height":428},{"sys":25925,"fields":25928},{"id":25926,"createdAt":25927},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":25929,"slug":25930,"articleIntro":25929,"category":25931},"Compte 6026 - Emballages","compte-6026-emballages",[25932],{"metadata":25933,"sys":25936,"fields":25943},{"tags":25934,"concepts":25935},[],[],{"space":25937,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25939,"publishedVersion":379,"revision":64,"contentType":25941,"locale":29},{"sys":25938},{"type":12,"linkType":13,"id":14},{"sys":25940},{"id":21,"type":12,"linkType":22},{"sys":25942},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25944,"metaTitle":389,"metaDescription":390,"mainTitle":25945,"subtitle":408,"heroImage":25960,"ctaButton":431,"ctaLink":432},[388],{"data":25946,"content":25947,"nodeType":363},{},[25948,25954],{"data":25949,"content":25950,"nodeType":401},{},[25951],{"data":25952,"marks":25953,"value":400,"nodeType":85},{},[],{"data":25955,"content":25956,"nodeType":94},{},[25957],{"data":25958,"marks":25959,"value":362,"nodeType":85},{},[],{"metadata":25961,"sys":25964,"fields":25969},{"tags":25962,"concepts":25963},[],[],{"space":25965,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":25967,"publishedVersion":64,"revision":46,"locale":29},{"sys":25966},{"type":12,"linkType":13,"id":14},{"sys":25968},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":25970},{"url":423,"details":25971,"fileName":429,"contentType":430},{"size":425,"image":25972},{"width":427,"height":428},{"sys":25974,"fields":25977},{"id":25975,"createdAt":25976},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":25978,"slug":25979,"articleIntro":25978,"category":25980},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[25981],{"metadata":25982,"sys":25985,"fields":25992},{"tags":25983,"concepts":25984},[],[],{"space":25986,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":25988,"publishedVersion":379,"revision":64,"contentType":25990,"locale":29},{"sys":25987},{"type":12,"linkType":13,"id":14},{"sys":25989},{"id":21,"type":12,"linkType":22},{"sys":25991},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":25993,"metaTitle":389,"metaDescription":390,"mainTitle":25994,"subtitle":408,"heroImage":26009,"ctaButton":431,"ctaLink":432},[388],{"data":25995,"content":25996,"nodeType":363},{},[25997,26003],{"data":25998,"content":25999,"nodeType":401},{},[26000],{"data":26001,"marks":26002,"value":400,"nodeType":85},{},[],{"data":26004,"content":26005,"nodeType":94},{},[26006],{"data":26007,"marks":26008,"value":362,"nodeType":85},{},[],{"metadata":26010,"sys":26013,"fields":26018},{"tags":26011,"concepts":26012},[],[],{"space":26014,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26016,"publishedVersion":64,"revision":46,"locale":29},{"sys":26015},{"type":12,"linkType":13,"id":14},{"sys":26017},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26019},{"url":423,"details":26020,"fileName":429,"contentType":430},{"size":425,"image":26021},{"width":427,"height":428},{"sys":26023,"fields":26026},{"id":26024,"createdAt":26025},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":26027,"slug":26028,"articleIntro":26027,"category":26029},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[26030],{"metadata":26031,"sys":26034,"fields":26041},{"tags":26032,"concepts":26033},[],[],{"space":26035,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26037,"publishedVersion":379,"revision":64,"contentType":26039,"locale":29},{"sys":26036},{"type":12,"linkType":13,"id":14},{"sys":26038},{"id":21,"type":12,"linkType":22},{"sys":26040},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26042,"metaTitle":389,"metaDescription":390,"mainTitle":26043,"subtitle":408,"heroImage":26058,"ctaButton":431,"ctaLink":432},[388],{"data":26044,"content":26045,"nodeType":363},{},[26046,26052],{"data":26047,"content":26048,"nodeType":401},{},[26049],{"data":26050,"marks":26051,"value":400,"nodeType":85},{},[],{"data":26053,"content":26054,"nodeType":94},{},[26055],{"data":26056,"marks":26057,"value":362,"nodeType":85},{},[],{"metadata":26059,"sys":26062,"fields":26067},{"tags":26060,"concepts":26061},[],[],{"space":26063,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26065,"publishedVersion":64,"revision":46,"locale":29},{"sys":26064},{"type":12,"linkType":13,"id":14},{"sys":26066},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26068},{"url":423,"details":26069,"fileName":429,"contentType":430},{"size":425,"image":26070},{"width":427,"height":428},{"sys":26072,"fields":26075},{"id":26073,"createdAt":26074},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":26076,"slug":26077,"articleIntro":26076,"category":26078},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[26079],{"metadata":26080,"sys":26083,"fields":26090},{"tags":26081,"concepts":26082},[],[],{"space":26084,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26086,"publishedVersion":379,"revision":64,"contentType":26088,"locale":29},{"sys":26085},{"type":12,"linkType":13,"id":14},{"sys":26087},{"id":21,"type":12,"linkType":22},{"sys":26089},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26091,"metaTitle":389,"metaDescription":390,"mainTitle":26092,"subtitle":408,"heroImage":26107,"ctaButton":431,"ctaLink":432},[388],{"data":26093,"content":26094,"nodeType":363},{},[26095,26101],{"data":26096,"content":26097,"nodeType":401},{},[26098],{"data":26099,"marks":26100,"value":400,"nodeType":85},{},[],{"data":26102,"content":26103,"nodeType":94},{},[26104],{"data":26105,"marks":26106,"value":362,"nodeType":85},{},[],{"metadata":26108,"sys":26111,"fields":26116},{"tags":26109,"concepts":26110},[],[],{"space":26112,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26114,"publishedVersion":64,"revision":46,"locale":29},{"sys":26113},{"type":12,"linkType":13,"id":14},{"sys":26115},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26117},{"url":423,"details":26118,"fileName":429,"contentType":430},{"size":425,"image":26119},{"width":427,"height":428},{"sys":26121,"fields":26124},{"id":26122,"createdAt":26123},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":26125,"slug":26126,"articleIntro":26125,"category":26127},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[26128],{"metadata":26129,"sys":26132,"fields":26139},{"tags":26130,"concepts":26131},[],[],{"space":26133,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26135,"publishedVersion":379,"revision":64,"contentType":26137,"locale":29},{"sys":26134},{"type":12,"linkType":13,"id":14},{"sys":26136},{"id":21,"type":12,"linkType":22},{"sys":26138},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26140,"metaTitle":389,"metaDescription":390,"mainTitle":26141,"subtitle":408,"heroImage":26156,"ctaButton":431,"ctaLink":432},[388],{"data":26142,"content":26143,"nodeType":363},{},[26144,26150],{"data":26145,"content":26146,"nodeType":401},{},[26147],{"data":26148,"marks":26149,"value":400,"nodeType":85},{},[],{"data":26151,"content":26152,"nodeType":94},{},[26153],{"data":26154,"marks":26155,"value":362,"nodeType":85},{},[],{"metadata":26157,"sys":26160,"fields":26165},{"tags":26158,"concepts":26159},[],[],{"space":26161,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26163,"publishedVersion":64,"revision":46,"locale":29},{"sys":26162},{"type":12,"linkType":13,"id":14},{"sys":26164},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26166},{"url":423,"details":26167,"fileName":429,"contentType":430},{"size":425,"image":26168},{"width":427,"height":428},{"sys":26170,"fields":26172},{"id":26171,"createdAt":24506},"IZVxgFtKjx89x5I04Z8oh",{"title":26173,"slug":26174,"articleIntro":26173,"category":26175},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[26176],{"metadata":26177,"sys":26180,"fields":26187},{"tags":26178,"concepts":26179},[],[],{"space":26181,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26183,"publishedVersion":379,"revision":64,"contentType":26185,"locale":29},{"sys":26182},{"type":12,"linkType":13,"id":14},{"sys":26184},{"id":21,"type":12,"linkType":22},{"sys":26186},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26188,"metaTitle":389,"metaDescription":390,"mainTitle":26189,"subtitle":408,"heroImage":26204,"ctaButton":431,"ctaLink":432},[388],{"data":26190,"content":26191,"nodeType":363},{},[26192,26198],{"data":26193,"content":26194,"nodeType":401},{},[26195],{"data":26196,"marks":26197,"value":400,"nodeType":85},{},[],{"data":26199,"content":26200,"nodeType":94},{},[26201],{"data":26202,"marks":26203,"value":362,"nodeType":85},{},[],{"metadata":26205,"sys":26208,"fields":26213},{"tags":26206,"concepts":26207},[],[],{"space":26209,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26211,"publishedVersion":64,"revision":46,"locale":29},{"sys":26210},{"type":12,"linkType":13,"id":14},{"sys":26212},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26214},{"url":423,"details":26215,"fileName":429,"contentType":430},{"size":425,"image":26216},{"width":427,"height":428},{"sys":26218,"fields":26221},{"id":26219,"createdAt":26220},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":26222,"slug":26223,"articleIntro":26222,"category":26224},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[26225],{"metadata":26226,"sys":26229,"fields":26236},{"tags":26227,"concepts":26228},[],[],{"space":26230,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26232,"publishedVersion":379,"revision":64,"contentType":26234,"locale":29},{"sys":26231},{"type":12,"linkType":13,"id":14},{"sys":26233},{"id":21,"type":12,"linkType":22},{"sys":26235},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26237,"metaTitle":389,"metaDescription":390,"mainTitle":26238,"subtitle":408,"heroImage":26253,"ctaButton":431,"ctaLink":432},[388],{"data":26239,"content":26240,"nodeType":363},{},[26241,26247],{"data":26242,"content":26243,"nodeType":401},{},[26244],{"data":26245,"marks":26246,"value":400,"nodeType":85},{},[],{"data":26248,"content":26249,"nodeType":94},{},[26250],{"data":26251,"marks":26252,"value":362,"nodeType":85},{},[],{"metadata":26254,"sys":26257,"fields":26262},{"tags":26255,"concepts":26256},[],[],{"space":26258,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26260,"publishedVersion":64,"revision":46,"locale":29},{"sys":26259},{"type":12,"linkType":13,"id":14},{"sys":26261},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26263},{"url":423,"details":26264,"fileName":429,"contentType":430},{"size":425,"image":26265},{"width":427,"height":428},{"sys":26267,"fields":26270},{"id":26268,"createdAt":26269},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":26271,"slug":26272,"articleIntro":-1,"category":26273},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[26274],{"metadata":26275,"sys":26278,"fields":26285},{"tags":26276,"concepts":26277},[],[],{"space":26279,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26281,"publishedVersion":379,"revision":64,"contentType":26283,"locale":29},{"sys":26280},{"type":12,"linkType":13,"id":14},{"sys":26282},{"id":21,"type":12,"linkType":22},{"sys":26284},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26286,"metaTitle":389,"metaDescription":390,"mainTitle":26287,"subtitle":408,"heroImage":26302,"ctaButton":431,"ctaLink":432},[388],{"data":26288,"content":26289,"nodeType":363},{},[26290,26296],{"data":26291,"content":26292,"nodeType":401},{},[26293],{"data":26294,"marks":26295,"value":400,"nodeType":85},{},[],{"data":26297,"content":26298,"nodeType":94},{},[26299],{"data":26300,"marks":26301,"value":362,"nodeType":85},{},[],{"metadata":26303,"sys":26306,"fields":26311},{"tags":26304,"concepts":26305},[],[],{"space":26307,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26309,"publishedVersion":64,"revision":46,"locale":29},{"sys":26308},{"type":12,"linkType":13,"id":14},{"sys":26310},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26312},{"url":423,"details":26313,"fileName":429,"contentType":430},{"size":425,"image":26314},{"width":427,"height":428},{"sys":26316,"fields":26319},{"id":26317,"createdAt":26318},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":26320,"slug":26321,"articleIntro":26320,"category":26322},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[26323],{"metadata":26324,"sys":26327,"fields":26334},{"tags":26325,"concepts":26326},[],[],{"space":26328,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26330,"publishedVersion":379,"revision":64,"contentType":26332,"locale":29},{"sys":26329},{"type":12,"linkType":13,"id":14},{"sys":26331},{"id":21,"type":12,"linkType":22},{"sys":26333},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26335,"metaTitle":389,"metaDescription":390,"mainTitle":26336,"subtitle":408,"heroImage":26351,"ctaButton":431,"ctaLink":432},[388],{"data":26337,"content":26338,"nodeType":363},{},[26339,26345],{"data":26340,"content":26341,"nodeType":401},{},[26342],{"data":26343,"marks":26344,"value":400,"nodeType":85},{},[],{"data":26346,"content":26347,"nodeType":94},{},[26348],{"data":26349,"marks":26350,"value":362,"nodeType":85},{},[],{"metadata":26352,"sys":26355,"fields":26360},{"tags":26353,"concepts":26354},[],[],{"space":26356,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26358,"publishedVersion":64,"revision":46,"locale":29},{"sys":26357},{"type":12,"linkType":13,"id":14},{"sys":26359},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26361},{"url":423,"details":26362,"fileName":429,"contentType":430},{"size":425,"image":26363},{"width":427,"height":428},{"sys":26365,"fields":26368},{"id":26366,"createdAt":26367},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26369,"slug":26370,"articleIntro":26369,"category":26371},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26372],{"metadata":26373,"sys":26376,"fields":26383},{"tags":26374,"concepts":26375},[],[],{"space":26377,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26379,"publishedVersion":379,"revision":64,"contentType":26381,"locale":29},{"sys":26378},{"type":12,"linkType":13,"id":14},{"sys":26380},{"id":21,"type":12,"linkType":22},{"sys":26382},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26384,"metaTitle":389,"metaDescription":390,"mainTitle":26385,"subtitle":408,"heroImage":26400,"ctaButton":431,"ctaLink":432},[388],{"data":26386,"content":26387,"nodeType":363},{},[26388,26394],{"data":26389,"content":26390,"nodeType":401},{},[26391],{"data":26392,"marks":26393,"value":400,"nodeType":85},{},[],{"data":26395,"content":26396,"nodeType":94},{},[26397],{"data":26398,"marks":26399,"value":362,"nodeType":85},{},[],{"metadata":26401,"sys":26404,"fields":26409},{"tags":26402,"concepts":26403},[],[],{"space":26405,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26407,"publishedVersion":64,"revision":46,"locale":29},{"sys":26406},{"type":12,"linkType":13,"id":14},{"sys":26408},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26410},{"url":423,"details":26411,"fileName":429,"contentType":430},{"size":425,"image":26412},{"width":427,"height":428},{"sys":26414,"fields":26417},{"id":26415,"createdAt":26416},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":26418,"slug":26419,"articleIntro":26418,"category":26420},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[26421],{"metadata":26422,"sys":26425,"fields":26432},{"tags":26423,"concepts":26424},[],[],{"space":26426,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26428,"publishedVersion":379,"revision":64,"contentType":26430,"locale":29},{"sys":26427},{"type":12,"linkType":13,"id":14},{"sys":26429},{"id":21,"type":12,"linkType":22},{"sys":26431},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26433,"metaTitle":389,"metaDescription":390,"mainTitle":26434,"subtitle":408,"heroImage":26449,"ctaButton":431,"ctaLink":432},[388],{"data":26435,"content":26436,"nodeType":363},{},[26437,26443],{"data":26438,"content":26439,"nodeType":401},{},[26440],{"data":26441,"marks":26442,"value":400,"nodeType":85},{},[],{"data":26444,"content":26445,"nodeType":94},{},[26446],{"data":26447,"marks":26448,"value":362,"nodeType":85},{},[],{"metadata":26450,"sys":26453,"fields":26458},{"tags":26451,"concepts":26452},[],[],{"space":26454,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26456,"publishedVersion":64,"revision":46,"locale":29},{"sys":26455},{"type":12,"linkType":13,"id":14},{"sys":26457},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26459},{"url":423,"details":26460,"fileName":429,"contentType":430},{"size":425,"image":26461},{"width":427,"height":428},{"sys":26463,"fields":26466},{"id":26464,"createdAt":26465},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":26467,"slug":26468,"articleIntro":26467,"category":26469},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[26470],{"metadata":26471,"sys":26474,"fields":26481},{"tags":26472,"concepts":26473},[],[],{"space":26475,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26477,"publishedVersion":379,"revision":64,"contentType":26479,"locale":29},{"sys":26476},{"type":12,"linkType":13,"id":14},{"sys":26478},{"id":21,"type":12,"linkType":22},{"sys":26480},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26482,"metaTitle":389,"metaDescription":390,"mainTitle":26483,"subtitle":408,"heroImage":26498,"ctaButton":431,"ctaLink":432},[388],{"data":26484,"content":26485,"nodeType":363},{},[26486,26492],{"data":26487,"content":26488,"nodeType":401},{},[26489],{"data":26490,"marks":26491,"value":400,"nodeType":85},{},[],{"data":26493,"content":26494,"nodeType":94},{},[26495],{"data":26496,"marks":26497,"value":362,"nodeType":85},{},[],{"metadata":26499,"sys":26502,"fields":26507},{"tags":26500,"concepts":26501},[],[],{"space":26503,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26505,"publishedVersion":64,"revision":46,"locale":29},{"sys":26504},{"type":12,"linkType":13,"id":14},{"sys":26506},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26508},{"url":423,"details":26509,"fileName":429,"contentType":430},{"size":425,"image":26510},{"width":427,"height":428},{"sys":26512,"fields":26515},{"id":26513,"createdAt":26514},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":26516,"slug":26517,"articleIntro":26518,"category":26519},"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.",[26520],{"metadata":26521,"sys":26524,"fields":26531},{"tags":26522,"concepts":26523},[],[],{"space":26525,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26527,"publishedVersion":379,"revision":64,"contentType":26529,"locale":29},{"sys":26526},{"type":12,"linkType":13,"id":14},{"sys":26528},{"id":21,"type":12,"linkType":22},{"sys":26530},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26532,"metaTitle":389,"metaDescription":390,"mainTitle":26533,"subtitle":408,"heroImage":26548,"ctaButton":431,"ctaLink":432},[388],{"data":26534,"content":26535,"nodeType":363},{},[26536,26542],{"data":26537,"content":26538,"nodeType":401},{},[26539],{"data":26540,"marks":26541,"value":400,"nodeType":85},{},[],{"data":26543,"content":26544,"nodeType":94},{},[26545],{"data":26546,"marks":26547,"value":362,"nodeType":85},{},[],{"metadata":26549,"sys":26552,"fields":26557},{"tags":26550,"concepts":26551},[],[],{"space":26553,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26555,"publishedVersion":64,"revision":46,"locale":29},{"sys":26554},{"type":12,"linkType":13,"id":14},{"sys":26556},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26558},{"url":423,"details":26559,"fileName":429,"contentType":430},{"size":425,"image":26560},{"width":427,"height":428},{"sys":26562,"fields":26565},{"id":26563,"createdAt":26564},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":26566,"slug":26567,"articleIntro":26566,"category":26568},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[26569],{"metadata":26570,"sys":26573,"fields":26580},{"tags":26571,"concepts":26572},[],[],{"space":26574,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26576,"publishedVersion":379,"revision":64,"contentType":26578,"locale":29},{"sys":26575},{"type":12,"linkType":13,"id":14},{"sys":26577},{"id":21,"type":12,"linkType":22},{"sys":26579},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26581,"metaTitle":389,"metaDescription":390,"mainTitle":26582,"subtitle":408,"heroImage":26597,"ctaButton":431,"ctaLink":432},[388],{"data":26583,"content":26584,"nodeType":363},{},[26585,26591],{"data":26586,"content":26587,"nodeType":401},{},[26588],{"data":26589,"marks":26590,"value":400,"nodeType":85},{},[],{"data":26592,"content":26593,"nodeType":94},{},[26594],{"data":26595,"marks":26596,"value":362,"nodeType":85},{},[],{"metadata":26598,"sys":26601,"fields":26606},{"tags":26599,"concepts":26600},[],[],{"space":26602,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26604,"publishedVersion":64,"revision":46,"locale":29},{"sys":26603},{"type":12,"linkType":13,"id":14},{"sys":26605},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26607},{"url":423,"details":26608,"fileName":429,"contentType":430},{"size":425,"image":26609},{"width":427,"height":428},{"sys":26611,"fields":26614},{"id":26612,"createdAt":26613},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":26615,"slug":26616,"articleIntro":-1,"category":26617},"Compte 512 - Banques","compte-512-banques",[26618],{"metadata":26619,"sys":26622,"fields":26629},{"tags":26620,"concepts":26621},[],[],{"space":26623,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26625,"publishedVersion":379,"revision":64,"contentType":26627,"locale":29},{"sys":26624},{"type":12,"linkType":13,"id":14},{"sys":26626},{"id":21,"type":12,"linkType":22},{"sys":26628},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26630,"metaTitle":389,"metaDescription":390,"mainTitle":26631,"subtitle":408,"heroImage":26646,"ctaButton":431,"ctaLink":432},[388],{"data":26632,"content":26633,"nodeType":363},{},[26634,26640],{"data":26635,"content":26636,"nodeType":401},{},[26637],{"data":26638,"marks":26639,"value":400,"nodeType":85},{},[],{"data":26641,"content":26642,"nodeType":94},{},[26643],{"data":26644,"marks":26645,"value":362,"nodeType":85},{},[],{"metadata":26647,"sys":26650,"fields":26655},{"tags":26648,"concepts":26649},[],[],{"space":26651,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26653,"publishedVersion":64,"revision":46,"locale":29},{"sys":26652},{"type":12,"linkType":13,"id":14},{"sys":26654},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26656},{"url":423,"details":26657,"fileName":429,"contentType":430},{"size":425,"image":26658},{"width":427,"height":428},{"sys":26660,"fields":26663},{"id":26661,"createdAt":26662},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":26664,"slug":26665,"articleIntro":26664,"category":26666},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[26667],{"metadata":26668,"sys":26671,"fields":26678},{"tags":26669,"concepts":26670},[],[],{"space":26672,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26674,"publishedVersion":379,"revision":64,"contentType":26676,"locale":29},{"sys":26673},{"type":12,"linkType":13,"id":14},{"sys":26675},{"id":21,"type":12,"linkType":22},{"sys":26677},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26679,"metaTitle":389,"metaDescription":390,"mainTitle":26680,"subtitle":408,"heroImage":26695,"ctaButton":431,"ctaLink":432},[388],{"data":26681,"content":26682,"nodeType":363},{},[26683,26689],{"data":26684,"content":26685,"nodeType":401},{},[26686],{"data":26687,"marks":26688,"value":400,"nodeType":85},{},[],{"data":26690,"content":26691,"nodeType":94},{},[26692],{"data":26693,"marks":26694,"value":362,"nodeType":85},{},[],{"metadata":26696,"sys":26699,"fields":26704},{"tags":26697,"concepts":26698},[],[],{"space":26700,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26702,"publishedVersion":64,"revision":46,"locale":29},{"sys":26701},{"type":12,"linkType":13,"id":14},{"sys":26703},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26705},{"url":423,"details":26706,"fileName":429,"contentType":430},{"size":425,"image":26707},{"width":427,"height":428},{"sys":26709,"fields":26712},{"id":26710,"createdAt":26711},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":26713,"slug":26714,"articleIntro":-1,"category":26715},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[26716],{"metadata":26717,"sys":26720,"fields":26727},{"tags":26718,"concepts":26719},[],[],{"space":26721,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26723,"publishedVersion":379,"revision":64,"contentType":26725,"locale":29},{"sys":26722},{"type":12,"linkType":13,"id":14},{"sys":26724},{"id":21,"type":12,"linkType":22},{"sys":26726},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26728,"metaTitle":389,"metaDescription":390,"mainTitle":26729,"subtitle":408,"heroImage":26744,"ctaButton":431,"ctaLink":432},[388],{"data":26730,"content":26731,"nodeType":363},{},[26732,26738],{"data":26733,"content":26734,"nodeType":401},{},[26735],{"data":26736,"marks":26737,"value":400,"nodeType":85},{},[],{"data":26739,"content":26740,"nodeType":94},{},[26741],{"data":26742,"marks":26743,"value":362,"nodeType":85},{},[],{"metadata":26745,"sys":26748,"fields":26753},{"tags":26746,"concepts":26747},[],[],{"space":26749,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26751,"publishedVersion":64,"revision":46,"locale":29},{"sys":26750},{"type":12,"linkType":13,"id":14},{"sys":26752},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26754},{"url":423,"details":26755,"fileName":429,"contentType":430},{"size":425,"image":26756},{"width":427,"height":428},{"sys":26758,"fields":26761},{"id":26759,"createdAt":26760},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":26762,"slug":26763,"articleIntro":-1,"category":26764},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[26765],{"metadata":26766,"sys":26769,"fields":26776},{"tags":26767,"concepts":26768},[],[],{"space":26770,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26772,"publishedVersion":379,"revision":64,"contentType":26774,"locale":29},{"sys":26771},{"type":12,"linkType":13,"id":14},{"sys":26773},{"id":21,"type":12,"linkType":22},{"sys":26775},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26777,"metaTitle":389,"metaDescription":390,"mainTitle":26778,"subtitle":408,"heroImage":26793,"ctaButton":431,"ctaLink":432},[388],{"data":26779,"content":26780,"nodeType":363},{},[26781,26787],{"data":26782,"content":26783,"nodeType":401},{},[26784],{"data":26785,"marks":26786,"value":400,"nodeType":85},{},[],{"data":26788,"content":26789,"nodeType":94},{},[26790],{"data":26791,"marks":26792,"value":362,"nodeType":85},{},[],{"metadata":26794,"sys":26797,"fields":26802},{"tags":26795,"concepts":26796},[],[],{"space":26798,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26800,"publishedVersion":64,"revision":46,"locale":29},{"sys":26799},{"type":12,"linkType":13,"id":14},{"sys":26801},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26803},{"url":423,"details":26804,"fileName":429,"contentType":430},{"size":425,"image":26805},{"width":427,"height":428},{"sys":26807,"fields":26810},{"id":26808,"createdAt":26809},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":26811,"slug":26812,"articleIntro":26811,"category":26813},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[26814],{"metadata":26815,"sys":26818,"fields":26825},{"tags":26816,"concepts":26817},[],[],{"space":26819,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26821,"publishedVersion":379,"revision":64,"contentType":26823,"locale":29},{"sys":26820},{"type":12,"linkType":13,"id":14},{"sys":26822},{"id":21,"type":12,"linkType":22},{"sys":26824},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26826,"metaTitle":389,"metaDescription":390,"mainTitle":26827,"subtitle":408,"heroImage":26842,"ctaButton":431,"ctaLink":432},[388],{"data":26828,"content":26829,"nodeType":363},{},[26830,26836],{"data":26831,"content":26832,"nodeType":401},{},[26833],{"data":26834,"marks":26835,"value":400,"nodeType":85},{},[],{"data":26837,"content":26838,"nodeType":94},{},[26839],{"data":26840,"marks":26841,"value":362,"nodeType":85},{},[],{"metadata":26843,"sys":26846,"fields":26851},{"tags":26844,"concepts":26845},[],[],{"space":26847,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26849,"publishedVersion":64,"revision":46,"locale":29},{"sys":26848},{"type":12,"linkType":13,"id":14},{"sys":26850},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26852},{"url":423,"details":26853,"fileName":429,"contentType":430},{"size":425,"image":26854},{"width":427,"height":428},{"sys":26856,"fields":26859},{"id":26857,"createdAt":26858},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26860,"slug":26861,"articleIntro":26860,"category":26862},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26863],{"metadata":26864,"sys":26867,"fields":26874},{"tags":26865,"concepts":26866},[],[],{"space":26868,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26870,"publishedVersion":379,"revision":64,"contentType":26872,"locale":29},{"sys":26869},{"type":12,"linkType":13,"id":14},{"sys":26871},{"id":21,"type":12,"linkType":22},{"sys":26873},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26875,"metaTitle":389,"metaDescription":390,"mainTitle":26876,"subtitle":408,"heroImage":26891,"ctaButton":431,"ctaLink":432},[388],{"data":26877,"content":26878,"nodeType":363},{},[26879,26885],{"data":26880,"content":26881,"nodeType":401},{},[26882],{"data":26883,"marks":26884,"value":400,"nodeType":85},{},[],{"data":26886,"content":26887,"nodeType":94},{},[26888],{"data":26889,"marks":26890,"value":362,"nodeType":85},{},[],{"metadata":26892,"sys":26895,"fields":26900},{"tags":26893,"concepts":26894},[],[],{"space":26896,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26898,"publishedVersion":64,"revision":46,"locale":29},{"sys":26897},{"type":12,"linkType":13,"id":14},{"sys":26899},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26901},{"url":423,"details":26902,"fileName":429,"contentType":430},{"size":425,"image":26903},{"width":427,"height":428},{"sys":26905,"fields":26908},{"id":26906,"createdAt":26907},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":26909,"slug":26910,"articleIntro":26909,"category":26911},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[26912],{"metadata":26913,"sys":26916,"fields":26923},{"tags":26914,"concepts":26915},[],[],{"space":26917,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26919,"publishedVersion":379,"revision":64,"contentType":26921,"locale":29},{"sys":26918},{"type":12,"linkType":13,"id":14},{"sys":26920},{"id":21,"type":12,"linkType":22},{"sys":26922},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26924,"metaTitle":389,"metaDescription":390,"mainTitle":26925,"subtitle":408,"heroImage":26940,"ctaButton":431,"ctaLink":432},[388],{"data":26926,"content":26927,"nodeType":363},{},[26928,26934],{"data":26929,"content":26930,"nodeType":401},{},[26931],{"data":26932,"marks":26933,"value":400,"nodeType":85},{},[],{"data":26935,"content":26936,"nodeType":94},{},[26937],{"data":26938,"marks":26939,"value":362,"nodeType":85},{},[],{"metadata":26941,"sys":26944,"fields":26949},{"tags":26942,"concepts":26943},[],[],{"space":26945,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26947,"publishedVersion":64,"revision":46,"locale":29},{"sys":26946},{"type":12,"linkType":13,"id":14},{"sys":26948},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26950},{"url":423,"details":26951,"fileName":429,"contentType":430},{"size":425,"image":26952},{"width":427,"height":428},{"sys":26954,"fields":26956},{"id":26955,"createdAt":6761},"6d75pXRLLY65vQhQ8x00pr",{"title":26957,"slug":26958,"articleIntro":26957,"category":26959},"355 - Produits finis","compte-355-produits-finis",[26960],{"metadata":26961,"sys":26964,"fields":26971},{"tags":26962,"concepts":26963},[],[],{"space":26965,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":26967,"publishedVersion":379,"revision":64,"contentType":26969,"locale":29},{"sys":26966},{"type":12,"linkType":13,"id":14},{"sys":26968},{"id":21,"type":12,"linkType":22},{"sys":26970},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":26972,"metaTitle":389,"metaDescription":390,"mainTitle":26973,"subtitle":408,"heroImage":26988,"ctaButton":431,"ctaLink":432},[388],{"data":26974,"content":26975,"nodeType":363},{},[26976,26982],{"data":26977,"content":26978,"nodeType":401},{},[26979],{"data":26980,"marks":26981,"value":400,"nodeType":85},{},[],{"data":26983,"content":26984,"nodeType":94},{},[26985],{"data":26986,"marks":26987,"value":362,"nodeType":85},{},[],{"metadata":26989,"sys":26992,"fields":26997},{"tags":26990,"concepts":26991},[],[],{"space":26993,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":26995,"publishedVersion":64,"revision":46,"locale":29},{"sys":26994},{"type":12,"linkType":13,"id":14},{"sys":26996},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":26998},{"url":423,"details":26999,"fileName":429,"contentType":430},{"size":425,"image":27000},{"width":427,"height":428},{"sys":27002,"fields":27005},{"id":27003,"createdAt":27004},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":27006,"slug":27007,"articleIntro":-1,"category":27008},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[27009],{"metadata":27010,"sys":27013,"fields":27020},{"tags":27011,"concepts":27012},[],[],{"space":27014,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27016,"publishedVersion":379,"revision":64,"contentType":27018,"locale":29},{"sys":27015},{"type":12,"linkType":13,"id":14},{"sys":27017},{"id":21,"type":12,"linkType":22},{"sys":27019},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27021,"metaTitle":389,"metaDescription":390,"mainTitle":27022,"subtitle":408,"heroImage":27037,"ctaButton":431,"ctaLink":432},[388],{"data":27023,"content":27024,"nodeType":363},{},[27025,27031],{"data":27026,"content":27027,"nodeType":401},{},[27028],{"data":27029,"marks":27030,"value":400,"nodeType":85},{},[],{"data":27032,"content":27033,"nodeType":94},{},[27034],{"data":27035,"marks":27036,"value":362,"nodeType":85},{},[],{"metadata":27038,"sys":27041,"fields":27046},{"tags":27039,"concepts":27040},[],[],{"space":27042,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27044,"publishedVersion":64,"revision":46,"locale":29},{"sys":27043},{"type":12,"linkType":13,"id":14},{"sys":27045},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27047},{"url":423,"details":27048,"fileName":429,"contentType":430},{"size":425,"image":27049},{"width":427,"height":428},{"sys":27051,"fields":27054},{"id":27052,"createdAt":27053},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":27055,"slug":27056,"articleIntro":27055,"category":27057},"4551 - Principal","compte-4551-principal",[27058],{"metadata":27059,"sys":27062,"fields":27069},{"tags":27060,"concepts":27061},[],[],{"space":27063,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27065,"publishedVersion":379,"revision":64,"contentType":27067,"locale":29},{"sys":27064},{"type":12,"linkType":13,"id":14},{"sys":27066},{"id":21,"type":12,"linkType":22},{"sys":27068},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27070,"metaTitle":389,"metaDescription":390,"mainTitle":27071,"subtitle":408,"heroImage":27086,"ctaButton":431,"ctaLink":432},[388],{"data":27072,"content":27073,"nodeType":363},{},[27074,27080],{"data":27075,"content":27076,"nodeType":401},{},[27077],{"data":27078,"marks":27079,"value":400,"nodeType":85},{},[],{"data":27081,"content":27082,"nodeType":94},{},[27083],{"data":27084,"marks":27085,"value":362,"nodeType":85},{},[],{"metadata":27087,"sys":27090,"fields":27095},{"tags":27088,"concepts":27089},[],[],{"space":27091,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27093,"publishedVersion":64,"revision":46,"locale":29},{"sys":27092},{"type":12,"linkType":13,"id":14},{"sys":27094},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27096},{"url":423,"details":27097,"fileName":429,"contentType":430},{"size":425,"image":27098},{"width":427,"height":428},{"sys":27100,"fields":27103},{"id":27101,"createdAt":27102},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":27104,"slug":27105,"articleIntro":-1,"category":27106},"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",[27107],{"metadata":27108,"sys":27111,"fields":27118},{"tags":27109,"concepts":27110},[],[],{"space":27112,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27114,"publishedVersion":379,"revision":64,"contentType":27116,"locale":29},{"sys":27113},{"type":12,"linkType":13,"id":14},{"sys":27115},{"id":21,"type":12,"linkType":22},{"sys":27117},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27119,"metaTitle":389,"metaDescription":390,"mainTitle":27120,"subtitle":408,"heroImage":27135,"ctaButton":431,"ctaLink":432},[388],{"data":27121,"content":27122,"nodeType":363},{},[27123,27129],{"data":27124,"content":27125,"nodeType":401},{},[27126],{"data":27127,"marks":27128,"value":400,"nodeType":85},{},[],{"data":27130,"content":27131,"nodeType":94},{},[27132],{"data":27133,"marks":27134,"value":362,"nodeType":85},{},[],{"metadata":27136,"sys":27139,"fields":27144},{"tags":27137,"concepts":27138},[],[],{"space":27140,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27142,"publishedVersion":64,"revision":46,"locale":29},{"sys":27141},{"type":12,"linkType":13,"id":14},{"sys":27143},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27145},{"url":423,"details":27146,"fileName":429,"contentType":430},{"size":425,"image":27147},{"width":427,"height":428},{"sys":27149,"fields":27152},{"id":27150,"createdAt":27151},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":27153,"slug":27154,"articleIntro":-1,"category":27155},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[27156],{"metadata":27157,"sys":27160,"fields":27167},{"tags":27158,"concepts":27159},[],[],{"space":27161,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27163,"publishedVersion":379,"revision":64,"contentType":27165,"locale":29},{"sys":27162},{"type":12,"linkType":13,"id":14},{"sys":27164},{"id":21,"type":12,"linkType":22},{"sys":27166},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27168,"metaTitle":389,"metaDescription":390,"mainTitle":27169,"subtitle":408,"heroImage":27184,"ctaButton":431,"ctaLink":432},[388],{"data":27170,"content":27171,"nodeType":363},{},[27172,27178],{"data":27173,"content":27174,"nodeType":401},{},[27175],{"data":27176,"marks":27177,"value":400,"nodeType":85},{},[],{"data":27179,"content":27180,"nodeType":94},{},[27181],{"data":27182,"marks":27183,"value":362,"nodeType":85},{},[],{"metadata":27185,"sys":27188,"fields":27193},{"tags":27186,"concepts":27187},[],[],{"space":27189,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27191,"publishedVersion":64,"revision":46,"locale":29},{"sys":27190},{"type":12,"linkType":13,"id":14},{"sys":27192},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27194},{"url":423,"details":27195,"fileName":429,"contentType":430},{"size":425,"image":27196},{"width":427,"height":428},{"sys":27198,"fields":27201},{"id":27199,"createdAt":27200},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":27202,"slug":27203,"articleIntro":-1,"category":27204},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[27205],{"metadata":27206,"sys":27209,"fields":27216},{"tags":27207,"concepts":27208},[],[],{"space":27210,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27212,"publishedVersion":379,"revision":64,"contentType":27214,"locale":29},{"sys":27211},{"type":12,"linkType":13,"id":14},{"sys":27213},{"id":21,"type":12,"linkType":22},{"sys":27215},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27217,"metaTitle":389,"metaDescription":390,"mainTitle":27218,"subtitle":408,"heroImage":27233,"ctaButton":431,"ctaLink":432},[388],{"data":27219,"content":27220,"nodeType":363},{},[27221,27227],{"data":27222,"content":27223,"nodeType":401},{},[27224],{"data":27225,"marks":27226,"value":400,"nodeType":85},{},[],{"data":27228,"content":27229,"nodeType":94},{},[27230],{"data":27231,"marks":27232,"value":362,"nodeType":85},{},[],{"metadata":27234,"sys":27237,"fields":27242},{"tags":27235,"concepts":27236},[],[],{"space":27238,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27240,"publishedVersion":64,"revision":46,"locale":29},{"sys":27239},{"type":12,"linkType":13,"id":14},{"sys":27241},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27243},{"url":423,"details":27244,"fileName":429,"contentType":430},{"size":425,"image":27245},{"width":427,"height":428},{"sys":27247,"fields":27250},{"id":27248,"createdAt":27249},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":27251,"slug":27252,"articleIntro":27251,"category":27253},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[27254],{"metadata":27255,"sys":27258,"fields":27265},{"tags":27256,"concepts":27257},[],[],{"space":27259,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27261,"publishedVersion":379,"revision":64,"contentType":27263,"locale":29},{"sys":27260},{"type":12,"linkType":13,"id":14},{"sys":27262},{"id":21,"type":12,"linkType":22},{"sys":27264},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27266,"metaTitle":389,"metaDescription":390,"mainTitle":27267,"subtitle":408,"heroImage":27282,"ctaButton":431,"ctaLink":432},[388],{"data":27268,"content":27269,"nodeType":363},{},[27270,27276],{"data":27271,"content":27272,"nodeType":401},{},[27273],{"data":27274,"marks":27275,"value":400,"nodeType":85},{},[],{"data":27277,"content":27278,"nodeType":94},{},[27279],{"data":27280,"marks":27281,"value":362,"nodeType":85},{},[],{"metadata":27283,"sys":27286,"fields":27291},{"tags":27284,"concepts":27285},[],[],{"space":27287,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27289,"publishedVersion":64,"revision":46,"locale":29},{"sys":27288},{"type":12,"linkType":13,"id":14},{"sys":27290},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27292},{"url":423,"details":27293,"fileName":429,"contentType":430},{"size":425,"image":27294},{"width":427,"height":428},{"sys":27296,"fields":27299},{"id":27297,"createdAt":27298},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":27300,"slug":27301,"articleIntro":27300,"category":27302},"2185 - Cheptel","compte-2185-cheptel",[27303],{"metadata":27304,"sys":27307,"fields":27314},{"tags":27305,"concepts":27306},[],[],{"space":27308,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27310,"publishedVersion":379,"revision":64,"contentType":27312,"locale":29},{"sys":27309},{"type":12,"linkType":13,"id":14},{"sys":27311},{"id":21,"type":12,"linkType":22},{"sys":27313},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27315,"metaTitle":389,"metaDescription":390,"mainTitle":27316,"subtitle":408,"heroImage":27331,"ctaButton":431,"ctaLink":432},[388],{"data":27317,"content":27318,"nodeType":363},{},[27319,27325],{"data":27320,"content":27321,"nodeType":401},{},[27322],{"data":27323,"marks":27324,"value":400,"nodeType":85},{},[],{"data":27326,"content":27327,"nodeType":94},{},[27328],{"data":27329,"marks":27330,"value":362,"nodeType":85},{},[],{"metadata":27332,"sys":27335,"fields":27340},{"tags":27333,"concepts":27334},[],[],{"space":27336,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27338,"publishedVersion":64,"revision":46,"locale":29},{"sys":27337},{"type":12,"linkType":13,"id":14},{"sys":27339},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27341},{"url":423,"details":27342,"fileName":429,"contentType":430},{"size":425,"image":27343},{"width":427,"height":428},{"sys":27345,"fields":27348},{"id":27346,"createdAt":27347},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":27349,"slug":27350,"articleIntro":-1,"category":27351},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[27352],{"metadata":27353,"sys":27356,"fields":27363},{"tags":27354,"concepts":27355},[],[],{"space":27357,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27359,"publishedVersion":379,"revision":64,"contentType":27361,"locale":29},{"sys":27358},{"type":12,"linkType":13,"id":14},{"sys":27360},{"id":21,"type":12,"linkType":22},{"sys":27362},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27364,"metaTitle":389,"metaDescription":390,"mainTitle":27365,"subtitle":408,"heroImage":27380,"ctaButton":431,"ctaLink":432},[388],{"data":27366,"content":27367,"nodeType":363},{},[27368,27374],{"data":27369,"content":27370,"nodeType":401},{},[27371],{"data":27372,"marks":27373,"value":400,"nodeType":85},{},[],{"data":27375,"content":27376,"nodeType":94},{},[27377],{"data":27378,"marks":27379,"value":362,"nodeType":85},{},[],{"metadata":27381,"sys":27384,"fields":27389},{"tags":27382,"concepts":27383},[],[],{"space":27385,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27387,"publishedVersion":64,"revision":46,"locale":29},{"sys":27386},{"type":12,"linkType":13,"id":14},{"sys":27388},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27390},{"url":423,"details":27391,"fileName":429,"contentType":430},{"size":425,"image":27392},{"width":427,"height":428},{"sys":27394,"fields":27397},{"id":27395,"createdAt":27396},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":27398,"slug":27399,"articleIntro":27398,"category":27400},"7083 - Locations diverses","compte-7083-locations-diverses",[27401],{"metadata":27402,"sys":27405,"fields":27412},{"tags":27403,"concepts":27404},[],[],{"space":27406,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27408,"publishedVersion":379,"revision":64,"contentType":27410,"locale":29},{"sys":27407},{"type":12,"linkType":13,"id":14},{"sys":27409},{"id":21,"type":12,"linkType":22},{"sys":27411},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27413,"metaTitle":389,"metaDescription":390,"mainTitle":27414,"subtitle":408,"heroImage":27429,"ctaButton":431,"ctaLink":432},[388],{"data":27415,"content":27416,"nodeType":363},{},[27417,27423],{"data":27418,"content":27419,"nodeType":401},{},[27420],{"data":27421,"marks":27422,"value":400,"nodeType":85},{},[],{"data":27424,"content":27425,"nodeType":94},{},[27426],{"data":27427,"marks":27428,"value":362,"nodeType":85},{},[],{"metadata":27430,"sys":27433,"fields":27438},{"tags":27431,"concepts":27432},[],[],{"space":27434,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27436,"publishedVersion":64,"revision":46,"locale":29},{"sys":27435},{"type":12,"linkType":13,"id":14},{"sys":27437},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27439},{"url":423,"details":27440,"fileName":429,"contentType":430},{"size":425,"image":27441},{"width":427,"height":428},{"sys":27443,"fields":27446},{"id":27444,"createdAt":27445},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":27447,"slug":27448,"articleIntro":27447,"category":27449},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[27450],{"metadata":27451,"sys":27454,"fields":27461},{"tags":27452,"concepts":27453},[],[],{"space":27455,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27457,"publishedVersion":379,"revision":64,"contentType":27459,"locale":29},{"sys":27456},{"type":12,"linkType":13,"id":14},{"sys":27458},{"id":21,"type":12,"linkType":22},{"sys":27460},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27462,"metaTitle":389,"metaDescription":390,"mainTitle":27463,"subtitle":408,"heroImage":27478,"ctaButton":431,"ctaLink":432},[388],{"data":27464,"content":27465,"nodeType":363},{},[27466,27472],{"data":27467,"content":27468,"nodeType":401},{},[27469],{"data":27470,"marks":27471,"value":400,"nodeType":85},{},[],{"data":27473,"content":27474,"nodeType":94},{},[27475],{"data":27476,"marks":27477,"value":362,"nodeType":85},{},[],{"metadata":27479,"sys":27482,"fields":27487},{"tags":27480,"concepts":27481},[],[],{"space":27483,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27485,"publishedVersion":64,"revision":46,"locale":29},{"sys":27484},{"type":12,"linkType":13,"id":14},{"sys":27486},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27488},{"url":423,"details":27489,"fileName":429,"contentType":430},{"size":425,"image":27490},{"width":427,"height":428},{"sys":27492,"fields":27495},{"id":27493,"createdAt":27494},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":27496,"slug":27497,"articleIntro":27496,"category":27498},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[27499],{"metadata":27500,"sys":27503,"fields":27510},{"tags":27501,"concepts":27502},[],[],{"space":27504,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27506,"publishedVersion":379,"revision":64,"contentType":27508,"locale":29},{"sys":27505},{"type":12,"linkType":13,"id":14},{"sys":27507},{"id":21,"type":12,"linkType":22},{"sys":27509},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27511,"metaTitle":389,"metaDescription":390,"mainTitle":27512,"subtitle":408,"heroImage":27527,"ctaButton":431,"ctaLink":432},[388],{"data":27513,"content":27514,"nodeType":363},{},[27515,27521],{"data":27516,"content":27517,"nodeType":401},{},[27518],{"data":27519,"marks":27520,"value":400,"nodeType":85},{},[],{"data":27522,"content":27523,"nodeType":94},{},[27524],{"data":27525,"marks":27526,"value":362,"nodeType":85},{},[],{"metadata":27528,"sys":27531,"fields":27536},{"tags":27529,"concepts":27530},[],[],{"space":27532,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27534,"publishedVersion":64,"revision":46,"locale":29},{"sys":27533},{"type":12,"linkType":13,"id":14},{"sys":27535},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27537},{"url":423,"details":27538,"fileName":429,"contentType":430},{"size":425,"image":27539},{"width":427,"height":428},{"sys":27541,"fields":27544},{"id":27542,"createdAt":27543},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":27545,"slug":27546,"articleIntro":-1,"category":27547},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[27548],{"metadata":27549,"sys":27552,"fields":27559},{"tags":27550,"concepts":27551},[],[],{"space":27553,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27555,"publishedVersion":379,"revision":64,"contentType":27557,"locale":29},{"sys":27554},{"type":12,"linkType":13,"id":14},{"sys":27556},{"id":21,"type":12,"linkType":22},{"sys":27558},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27560,"metaTitle":389,"metaDescription":390,"mainTitle":27561,"subtitle":408,"heroImage":27576,"ctaButton":431,"ctaLink":432},[388],{"data":27562,"content":27563,"nodeType":363},{},[27564,27570],{"data":27565,"content":27566,"nodeType":401},{},[27567],{"data":27568,"marks":27569,"value":400,"nodeType":85},{},[],{"data":27571,"content":27572,"nodeType":94},{},[27573],{"data":27574,"marks":27575,"value":362,"nodeType":85},{},[],{"metadata":27577,"sys":27580,"fields":27585},{"tags":27578,"concepts":27579},[],[],{"space":27581,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27583,"publishedVersion":64,"revision":46,"locale":29},{"sys":27582},{"type":12,"linkType":13,"id":14},{"sys":27584},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27586},{"url":423,"details":27587,"fileName":429,"contentType":430},{"size":425,"image":27588},{"width":427,"height":428},{"sys":27590,"fields":27593},{"id":27591,"createdAt":27592},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":27594,"slug":27595,"articleIntro":27594,"category":27596},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[27597],{"metadata":27598,"sys":27601,"fields":27608},{"tags":27599,"concepts":27600},[],[],{"space":27602,"id":374,"type":16,"createdAt":375,"updatedAt":376,"environment":27604,"publishedVersion":379,"revision":64,"contentType":27606,"locale":29},{"sys":27603},{"type":12,"linkType":13,"id":14},{"sys":27605},{"id":21,"type":12,"linkType":22},{"sys":27607},{"type":12,"linkType":27,"id":382},{"contentfulName":384,"modelCategoryName":385,"slug":386,"contentTypeSlug":27609,"metaTitle":389,"metaDescription":390,"mainTitle":27610,"subtitle":408,"heroImage":27625,"ctaButton":431,"ctaLink":432},[388],{"data":27611,"content":27612,"nodeType":363},{},[27613,27619],{"data":27614,"content":27615,"nodeType":401},{},[27616],{"data":27617,"marks":27618,"value":400,"nodeType":85},{},[],{"data":27620,"content":27621,"nodeType":94},{},[27622],{"data":27623,"marks":27624,"value":362,"nodeType":85},{},[],{"metadata":27626,"sys":27629,"fields":27634},{"tags":27627,"concepts":27628},[],[],{"space":27630,"id":416,"type":60,"createdAt":417,"updatedAt":417,"environment":27632,"publishedVersion":64,"revision":46,"locale":29},{"sys":27631},{"type":12,"linkType":13,"id":14},{"sys":27633},{"id":21,"type":12,"linkType":22},{"title":421,"description":362,"file":27635},{"url":423,"details":27636,"fileName":429,"contentType":430},{"size":425,"image":27637},{"width":427,"height":428},1780321771691]