[{"data":1,"prerenderedAt":27450},["ShallowReactive",2],{"tip-plan-comptable-compte-164-emprunts-aupres-des-etablissements-de-credit":3,"plan-comptable-compte-164-emprunts-aupres-des-etablissements-de-credit-similars":244},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-164-emprunts-aupres-des-etablissements-de-credit",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","D4rw6IFrUs2MD123bn79f","Entry","2025-04-25T13:18:00.264Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":174,"faq_structured_data":175,"category":176},"Compte 164 - Emprunts auprès des établissements de crédit",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,98,133,140],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 164",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 164 est un élément clé du plan comptable général, spécifiquement destiné à enregistrer les emprunts contractés auprès d'établissements de crédit. Il reflète le montant du capital restant dû sur des prêts à moyen et long terme.\n\nCe compte fait partie de la classe 16 \"Emprunts et dettes assimilées\" et se distingue des concours bancaires courants (compte 519) qui représentent des financements à court terme.\n\nLe compte 164 peut être subdivisé pour identifier :\n- Les emprunts contractés en France ou à l'étranger\n- Les emprunts en euros ou en devises étrangères\n- Les emprunts selon leur échéance (long, moyen ou court terme)\n- Les emprunts auprès d'entités liées ou avec lesquelles l'entreprise a un lien de participation\n\nLes intérêts courus sur ces emprunts sont inscrits dans une subdivision spécifique du compte (1648 \"Intérêts courus sur emprunts auprès des établissements de crédit\").",[],{},{"nodeType":75,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"Quand utiliser le compte 164 ?",[],{},{"nodeType":84,"data":99,"content":100},{},[101,105,111,115,120,124,129],{"nodeType":79,"value":102,"marks":103,"data":104},"Le compte 164 est utilisé dans les situations suivantes :\n\n",[],{},{"nodeType":79,"value":106,"marks":107,"data":110},"Lors de l'obtention d'un emprunt bancaire",[108],{"type":109},"bold",{},{"nodeType":79,"value":112,"marks":113,"data":114}," :\n- Pour financer l'acquisition d'immobilisations (bâtiments, équipements)\n- Pour des investissements stratégiques à moyen ou long terme\n- Pour des opérations de croissance externe\n\n",[],{},{"nodeType":79,"value":116,"marks":117,"data":119},"Lors des remboursements périodiques",[118],{"type":109},{},{"nodeType":79,"value":121,"marks":122,"data":123}," :\n- Pour enregistrer la diminution du capital restant dû à chaque échéance\n- Pour distinguer le remboursement du capital (compte 164) des charges d'intérêts (compte 661)\n\n",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"Pour la gestion des emprunts en devises",[127],{"type":109},{},{"nodeType":79,"value":130,"marks":131,"data":132}," :\n- Lors de la réévaluation des emprunts en devises à la clôture de l'exercice\n- Pour l'enregistrement des écarts de conversion liés aux fluctuations des taux de change\n\nCe compte concerne uniquement les dettes dont l'échéance est supérieure à un an. Les financements à court terme sont enregistrés dans d'autres comptes, notamment le compte 519 \"Concours bancaires courants\".",[],{},{"nodeType":75,"data":134,"content":135},{},[136],{"nodeType":79,"value":137,"marks":138,"data":139},"Implications fiscales du compte 164",[],{},{"nodeType":84,"data":141,"content":142},{},[143,147,152,156,161,165,170],{"nodeType":79,"value":144,"marks":145,"data":146},"Bien que le compte 164 n'enregistre que le capital emprunté, plusieurs implications fiscales sont associées aux opérations qu'il représente :\n\n",[],{},{"nodeType":79,"value":148,"marks":149,"data":151},"Déductibilité des intérêts",[150],{"type":109},{},{"nodeType":79,"value":153,"marks":154,"data":155}," :\n- Les intérêts liés aux emprunts sont généralement déductibles du résultat fiscal\n- Cette déductibilité peut être soumise à certaines limitations (règles de sous-capitalisation, plafonnement des charges financières)\n\n",[],{},{"nodeType":79,"value":157,"marks":158,"data":160},"Traitement des écarts de conversion",[159],{"type":109},{},{"nodeType":79,"value":162,"marks":163,"data":164}," :\n- Les gains ou pertes latents issus de la réévaluation des emprunts en devises peuvent avoir un impact fiscal\n- Ces écarts sont comptabilisés dans des comptes de régularisation (écarts de conversion actif ou passif)\n\n",[],{},{"nodeType":79,"value":166,"marks":167,"data":169},"Frais d'émission d'emprunt",[168],{"type":109},{},{"nodeType":79,"value":171,"marks":172,"data":173}," :\n- Les frais liés à l'obtention des emprunts peuvent être soit comptabilisés en charges, soit étalés sur la durée de l'emprunt\n- L'étalement se fait via le compte 481 \"Frais d'émission des emprunts\" et impacte la fiscalité de l'entreprise\n\nLes remboursements du capital ne constituent pas des charges déductibles fiscalement, contrairement aux intérêts qui sont comptabilisés séparément dans les comptes de charges financières.",[],{},"compte-164-emprunts-aupres-des-etablissements-de-credit",false,[177],{"metadata":178,"sys":181,"fields":193},{"tags":179,"concepts":180},[],[],{"space":182,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":187,"publishedVersion":189,"revision":59,"contentType":190,"locale":27},{"sys":183},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":188},{"id":20,"type":12,"linkType":21},24,{"sys":191},{"type":12,"linkType":25,"id":192},"category",{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":197,"metaTitle":199,"metaDescription":200,"mainTitle":201,"subtitle":219,"heroImage":220,"ctaButton":242,"ctaLink":243},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[198],"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":202,"content":203,"nodeType":71},{},[204,212],{"data":205,"content":206,"nodeType":211},{},[207],{"data":208,"marks":209,"value":210,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":213,"content":214,"nodeType":84},{},[215],{"data":216,"marks":217,"value":218,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":221,"sys":224,"fields":231},{"tags":222,"concepts":223},[],[],{"space":225,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":229,"publishedVersion":59,"revision":22,"locale":27},{"sys":226},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":230},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":233},"Facturation",{"url":234,"details":235,"fileName":240,"contentType":241},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":236,"image":237},246703,{"width":238,"height":239},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[245,294,343,392,441,490,539,588,637,686,735,784,833,882,931,980,1029,1078,1127,1176,1225,1274,1323,1372,1421,1470,1520,1569,1618,1667,1716,1765,1814,1863,1912,1961,2010,2059,2108,2157,2207,2256,2305,2354,2403,2452,2501,2550,2599,2648,2697,2746,2795,2844,2893,2942,2991,3040,3089,3138,3187,3236,3285,3334,3383,3432,3481,3530,3579,3628,3677,3726,3775,3824,3873,3922,3970,4019,4068,4117,4166,4215,4264,4313,4362,4411,4460,4510,4559,4608,4657,4706,4755,4804,4853,4902,4951,5000,5049,5098,5147,5196,5245,5294,5343,5392,5442,5491,5540,5589,5638,5687,5736,5785,5834,5883,5932,5981,6030,6078,6127,6176,6225,6274,6323,6372,6421,6470,6519,6568,6617,6666,6715,6764,6813,6862,6911,6960,7009,7058,7107,7156,7205,7254,7303,7352,7401,7450,7499,7548,7597,7646,7695,7744,7793,7842,7891,7940,7989,8038,8087,8136,8185,8234,8283,8332,8381,8430,8479,8528,8577,8626,8675,8724,8773,8822,8871,8920,8969,9018,9067,9116,9165,9214,9263,9312,9361,9410,9459,9508,9557,9606,9655,9704,9753,9802,9851,9900,9949,9998,10047,10096,10145,10194,10243,10292,10341,10390,10439,10488,10537,10586,10635,10684,10733,10782,10832,10881,10930,10979,11028,11077,11126,11175,11224,11274,11323,11372,11421,11470,11520,11569,11618,11667,11716,11765,11814,11863,11912,11961,12010,12059,12108,12157,12206,12255,12304,12354,12403,12452,12501,12550,12599,12648,12697,12746,12795,12844,12893,12942,12991,13040,13089,13138,13187,13236,13285,13334,13383,13432,13481,13530,13579,13628,13677,13726,13775,13824,13873,13922,13971,14020,14069,14118,14167,14215,14264,14313,14362,14411,14460,14509,14558,14607,14656,14705,14754,14803,14852,14901,14950,14999,15048,15097,15146,15195,15245,15295,15344,15393,15443,15492,15541,15590,15639,15688,15737,15786,15835,15884,15933,15982,16031,16080,16129,16178,16227,16276,16325,16374,16423,16472,16521,16570,16619,16668,16717,16766,16815,16864,16913,16963,17012,17061,17110,17159,17208,17257,17306,17355,17404,17453,17502,17551,17601,17650,17699,17748,17797,17846,17895,17944,17993,18042,18091,18140,18189,18238,18287,18336,18385,18434,18483,18532,18581,18630,18679,18728,18777,18826,18875,18924,18973,19022,19071,19119,19168,19217,19266,19315,19364,19413,19462,19511,19560,19609,19658,19707,19756,19801,19850,19899,19948,19997,20046,20095,20144,20193,20242,20291,20340,20389,20439,20488,20537,20586,20635,20684,20733,20782,20831,20880,20929,20978,21027,21076,21125,21174,21223,21272,21321,21370,21419,21468,21517,21566,21615,21664,21713,21762,21811,21860,21909,21958,22007,22056,22105,22154,22203,22252,22301,22350,22399,22448,22497,22546,22595,22644,22693,22742,22791,22840,22889,22938,22987,23036,23085,23134,23183,23232,23281,23331,23380,23429,23478,23527,23576,23625,23674,23723,23772,23821,23870,23920,23969,24018,24067,24116,24165,24214,24263,24312,24361,24410,24459,24508,24556,24605,24654,24703,24752,24801,24850,24899,24948,24997,25046,25095,25144,25193,25242,25291,25341,25390,25439,25488,25537,25586,25635,25684,25733,25782,25831,25879,25928,25977,26026,26075,26125,26174,26223,26272,26321,26370,26419,26468,26517,26566,26615,26664,26713,26762,26811,26860,26909,26958,27007,27057,27106,27155,27204,27253,27302,27351,27401],{"sys":246,"fields":249},{"id":247,"createdAt":248},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":250,"slug":251,"articleIntro":-1,"category":252},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[253],{"metadata":254,"sys":257,"fields":264},{"tags":255,"concepts":256},[],[],{"space":258,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":260,"publishedVersion":189,"revision":59,"contentType":262,"locale":27},{"sys":259},{"type":12,"linkType":13,"id":14},{"sys":261},{"id":20,"type":12,"linkType":21},{"sys":263},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":265,"metaTitle":199,"metaDescription":200,"mainTitle":266,"subtitle":219,"heroImage":281,"ctaButton":242,"ctaLink":243},[198],{"data":267,"content":268,"nodeType":71},{},[269,275],{"data":270,"content":271,"nodeType":211},{},[272],{"data":273,"marks":274,"value":210,"nodeType":79},{},[],{"data":276,"content":277,"nodeType":84},{},[278],{"data":279,"marks":280,"value":218,"nodeType":79},{},[],{"metadata":282,"sys":285,"fields":290},{"tags":283,"concepts":284},[],[],{"space":286,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":288,"publishedVersion":59,"revision":22,"locale":27},{"sys":287},{"type":12,"linkType":13,"id":14},{"sys":289},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":291},{"url":234,"details":292,"fileName":240,"contentType":241},{"size":236,"image":293},{"width":238,"height":239},{"sys":295,"fields":298},{"id":296,"createdAt":297},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":299,"slug":300,"articleIntro":299,"category":301},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[302],{"metadata":303,"sys":306,"fields":313},{"tags":304,"concepts":305},[],[],{"space":307,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":309,"publishedVersion":189,"revision":59,"contentType":311,"locale":27},{"sys":308},{"type":12,"linkType":13,"id":14},{"sys":310},{"id":20,"type":12,"linkType":21},{"sys":312},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":314,"metaTitle":199,"metaDescription":200,"mainTitle":315,"subtitle":219,"heroImage":330,"ctaButton":242,"ctaLink":243},[198],{"data":316,"content":317,"nodeType":71},{},[318,324],{"data":319,"content":320,"nodeType":211},{},[321],{"data":322,"marks":323,"value":210,"nodeType":79},{},[],{"data":325,"content":326,"nodeType":84},{},[327],{"data":328,"marks":329,"value":218,"nodeType":79},{},[],{"metadata":331,"sys":334,"fields":339},{"tags":332,"concepts":333},[],[],{"space":335,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":337,"publishedVersion":59,"revision":22,"locale":27},{"sys":336},{"type":12,"linkType":13,"id":14},{"sys":338},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":340},{"url":234,"details":341,"fileName":240,"contentType":241},{"size":236,"image":342},{"width":238,"height":239},{"sys":344,"fields":347},{"id":345,"createdAt":346},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":348,"slug":349,"articleIntro":348,"category":350},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[351],{"metadata":352,"sys":355,"fields":362},{"tags":353,"concepts":354},[],[],{"space":356,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":358,"publishedVersion":189,"revision":59,"contentType":360,"locale":27},{"sys":357},{"type":12,"linkType":13,"id":14},{"sys":359},{"id":20,"type":12,"linkType":21},{"sys":361},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":363,"metaTitle":199,"metaDescription":200,"mainTitle":364,"subtitle":219,"heroImage":379,"ctaButton":242,"ctaLink":243},[198],{"data":365,"content":366,"nodeType":71},{},[367,373],{"data":368,"content":369,"nodeType":211},{},[370],{"data":371,"marks":372,"value":210,"nodeType":79},{},[],{"data":374,"content":375,"nodeType":84},{},[376],{"data":377,"marks":378,"value":218,"nodeType":79},{},[],{"metadata":380,"sys":383,"fields":388},{"tags":381,"concepts":382},[],[],{"space":384,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":386,"publishedVersion":59,"revision":22,"locale":27},{"sys":385},{"type":12,"linkType":13,"id":14},{"sys":387},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":389},{"url":234,"details":390,"fileName":240,"contentType":241},{"size":236,"image":391},{"width":238,"height":239},{"sys":393,"fields":396},{"id":394,"createdAt":395},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":397,"slug":398,"articleIntro":397,"category":399},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[400],{"metadata":401,"sys":404,"fields":411},{"tags":402,"concepts":403},[],[],{"space":405,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":407,"publishedVersion":189,"revision":59,"contentType":409,"locale":27},{"sys":406},{"type":12,"linkType":13,"id":14},{"sys":408},{"id":20,"type":12,"linkType":21},{"sys":410},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":412,"metaTitle":199,"metaDescription":200,"mainTitle":413,"subtitle":219,"heroImage":428,"ctaButton":242,"ctaLink":243},[198],{"data":414,"content":415,"nodeType":71},{},[416,422],{"data":417,"content":418,"nodeType":211},{},[419],{"data":420,"marks":421,"value":210,"nodeType":79},{},[],{"data":423,"content":424,"nodeType":84},{},[425],{"data":426,"marks":427,"value":218,"nodeType":79},{},[],{"metadata":429,"sys":432,"fields":437},{"tags":430,"concepts":431},[],[],{"space":433,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":435,"publishedVersion":59,"revision":22,"locale":27},{"sys":434},{"type":12,"linkType":13,"id":14},{"sys":436},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":438},{"url":234,"details":439,"fileName":240,"contentType":241},{"size":236,"image":440},{"width":238,"height":239},{"sys":442,"fields":445},{"id":443,"createdAt":444},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":446,"slug":447,"articleIntro":446,"category":448},"1688 - Intérêts courus","compte-1688-interets-courus",[449],{"metadata":450,"sys":453,"fields":460},{"tags":451,"concepts":452},[],[],{"space":454,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":456,"publishedVersion":189,"revision":59,"contentType":458,"locale":27},{"sys":455},{"type":12,"linkType":13,"id":14},{"sys":457},{"id":20,"type":12,"linkType":21},{"sys":459},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":461,"metaTitle":199,"metaDescription":200,"mainTitle":462,"subtitle":219,"heroImage":477,"ctaButton":242,"ctaLink":243},[198],{"data":463,"content":464,"nodeType":71},{},[465,471],{"data":466,"content":467,"nodeType":211},{},[468],{"data":469,"marks":470,"value":210,"nodeType":79},{},[],{"data":472,"content":473,"nodeType":84},{},[474],{"data":475,"marks":476,"value":218,"nodeType":79},{},[],{"metadata":478,"sys":481,"fields":486},{"tags":479,"concepts":480},[],[],{"space":482,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":484,"publishedVersion":59,"revision":22,"locale":27},{"sys":483},{"type":12,"linkType":13,"id":14},{"sys":485},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":487},{"url":234,"details":488,"fileName":240,"contentType":241},{"size":236,"image":489},{"width":238,"height":239},{"sys":491,"fields":494},{"id":492,"createdAt":493},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":495,"slug":496,"articleIntro":495,"category":497},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[498],{"metadata":499,"sys":502,"fields":509},{"tags":500,"concepts":501},[],[],{"space":503,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":505,"publishedVersion":189,"revision":59,"contentType":507,"locale":27},{"sys":504},{"type":12,"linkType":13,"id":14},{"sys":506},{"id":20,"type":12,"linkType":21},{"sys":508},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":510,"metaTitle":199,"metaDescription":200,"mainTitle":511,"subtitle":219,"heroImage":526,"ctaButton":242,"ctaLink":243},[198],{"data":512,"content":513,"nodeType":71},{},[514,520],{"data":515,"content":516,"nodeType":211},{},[517],{"data":518,"marks":519,"value":210,"nodeType":79},{},[],{"data":521,"content":522,"nodeType":84},{},[523],{"data":524,"marks":525,"value":218,"nodeType":79},{},[],{"metadata":527,"sys":530,"fields":535},{"tags":528,"concepts":529},[],[],{"space":531,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":533,"publishedVersion":59,"revision":22,"locale":27},{"sys":532},{"type":12,"linkType":13,"id":14},{"sys":534},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":536},{"url":234,"details":537,"fileName":240,"contentType":241},{"size":236,"image":538},{"width":238,"height":239},{"sys":540,"fields":543},{"id":541,"createdAt":542},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":544,"slug":545,"articleIntro":544,"category":546},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[547],{"metadata":548,"sys":551,"fields":558},{"tags":549,"concepts":550},[],[],{"space":552,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":554,"publishedVersion":189,"revision":59,"contentType":556,"locale":27},{"sys":553},{"type":12,"linkType":13,"id":14},{"sys":555},{"id":20,"type":12,"linkType":21},{"sys":557},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":559,"metaTitle":199,"metaDescription":200,"mainTitle":560,"subtitle":219,"heroImage":575,"ctaButton":242,"ctaLink":243},[198],{"data":561,"content":562,"nodeType":71},{},[563,569],{"data":564,"content":565,"nodeType":211},{},[566],{"data":567,"marks":568,"value":210,"nodeType":79},{},[],{"data":570,"content":571,"nodeType":84},{},[572],{"data":573,"marks":574,"value":218,"nodeType":79},{},[],{"metadata":576,"sys":579,"fields":584},{"tags":577,"concepts":578},[],[],{"space":580,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":582,"publishedVersion":59,"revision":22,"locale":27},{"sys":581},{"type":12,"linkType":13,"id":14},{"sys":583},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":585},{"url":234,"details":586,"fileName":240,"contentType":241},{"size":236,"image":587},{"width":238,"height":239},{"sys":589,"fields":592},{"id":590,"createdAt":591},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":593,"slug":594,"articleIntro":-1,"category":595},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[596],{"metadata":597,"sys":600,"fields":607},{"tags":598,"concepts":599},[],[],{"space":601,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":603,"publishedVersion":189,"revision":59,"contentType":605,"locale":27},{"sys":602},{"type":12,"linkType":13,"id":14},{"sys":604},{"id":20,"type":12,"linkType":21},{"sys":606},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":608,"metaTitle":199,"metaDescription":200,"mainTitle":609,"subtitle":219,"heroImage":624,"ctaButton":242,"ctaLink":243},[198],{"data":610,"content":611,"nodeType":71},{},[612,618],{"data":613,"content":614,"nodeType":211},{},[615],{"data":616,"marks":617,"value":210,"nodeType":79},{},[],{"data":619,"content":620,"nodeType":84},{},[621],{"data":622,"marks":623,"value":218,"nodeType":79},{},[],{"metadata":625,"sys":628,"fields":633},{"tags":626,"concepts":627},[],[],{"space":629,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":631,"publishedVersion":59,"revision":22,"locale":27},{"sys":630},{"type":12,"linkType":13,"id":14},{"sys":632},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":634},{"url":234,"details":635,"fileName":240,"contentType":241},{"size":236,"image":636},{"width":238,"height":239},{"sys":638,"fields":641},{"id":639,"createdAt":640},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":642,"slug":643,"articleIntro":-1,"category":644},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[645],{"metadata":646,"sys":649,"fields":656},{"tags":647,"concepts":648},[],[],{"space":650,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":652,"publishedVersion":189,"revision":59,"contentType":654,"locale":27},{"sys":651},{"type":12,"linkType":13,"id":14},{"sys":653},{"id":20,"type":12,"linkType":21},{"sys":655},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":657,"metaTitle":199,"metaDescription":200,"mainTitle":658,"subtitle":219,"heroImage":673,"ctaButton":242,"ctaLink":243},[198],{"data":659,"content":660,"nodeType":71},{},[661,667],{"data":662,"content":663,"nodeType":211},{},[664],{"data":665,"marks":666,"value":210,"nodeType":79},{},[],{"data":668,"content":669,"nodeType":84},{},[670],{"data":671,"marks":672,"value":218,"nodeType":79},{},[],{"metadata":674,"sys":677,"fields":682},{"tags":675,"concepts":676},[],[],{"space":678,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":680,"publishedVersion":59,"revision":22,"locale":27},{"sys":679},{"type":12,"linkType":13,"id":14},{"sys":681},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":683},{"url":234,"details":684,"fileName":240,"contentType":241},{"size":236,"image":685},{"width":238,"height":239},{"sys":687,"fields":690},{"id":688,"createdAt":689},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":691,"slug":692,"articleIntro":691,"category":693},"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",[694],{"metadata":695,"sys":698,"fields":705},{"tags":696,"concepts":697},[],[],{"space":699,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":701,"publishedVersion":189,"revision":59,"contentType":703,"locale":27},{"sys":700},{"type":12,"linkType":13,"id":14},{"sys":702},{"id":20,"type":12,"linkType":21},{"sys":704},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":706,"metaTitle":199,"metaDescription":200,"mainTitle":707,"subtitle":219,"heroImage":722,"ctaButton":242,"ctaLink":243},[198],{"data":708,"content":709,"nodeType":71},{},[710,716],{"data":711,"content":712,"nodeType":211},{},[713],{"data":714,"marks":715,"value":210,"nodeType":79},{},[],{"data":717,"content":718,"nodeType":84},{},[719],{"data":720,"marks":721,"value":218,"nodeType":79},{},[],{"metadata":723,"sys":726,"fields":731},{"tags":724,"concepts":725},[],[],{"space":727,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":729,"publishedVersion":59,"revision":22,"locale":27},{"sys":728},{"type":12,"linkType":13,"id":14},{"sys":730},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":732},{"url":234,"details":733,"fileName":240,"contentType":241},{"size":236,"image":734},{"width":238,"height":239},{"sys":736,"fields":739},{"id":737,"createdAt":738},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":740,"slug":741,"articleIntro":740,"category":742},"2611 - Actions","compte-2611-actions",[743],{"metadata":744,"sys":747,"fields":754},{"tags":745,"concepts":746},[],[],{"space":748,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":750,"publishedVersion":189,"revision":59,"contentType":752,"locale":27},{"sys":749},{"type":12,"linkType":13,"id":14},{"sys":751},{"id":20,"type":12,"linkType":21},{"sys":753},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":755,"metaTitle":199,"metaDescription":200,"mainTitle":756,"subtitle":219,"heroImage":771,"ctaButton":242,"ctaLink":243},[198],{"data":757,"content":758,"nodeType":71},{},[759,765],{"data":760,"content":761,"nodeType":211},{},[762],{"data":763,"marks":764,"value":210,"nodeType":79},{},[],{"data":766,"content":767,"nodeType":84},{},[768],{"data":769,"marks":770,"value":218,"nodeType":79},{},[],{"metadata":772,"sys":775,"fields":780},{"tags":773,"concepts":774},[],[],{"space":776,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":778,"publishedVersion":59,"revision":22,"locale":27},{"sys":777},{"type":12,"linkType":13,"id":14},{"sys":779},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":781},{"url":234,"details":782,"fileName":240,"contentType":241},{"size":236,"image":783},{"width":238,"height":239},{"sys":785,"fields":788},{"id":786,"createdAt":787},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":789,"slug":790,"articleIntro":789,"category":791},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[792],{"metadata":793,"sys":796,"fields":803},{"tags":794,"concepts":795},[],[],{"space":797,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":799,"publishedVersion":189,"revision":59,"contentType":801,"locale":27},{"sys":798},{"type":12,"linkType":13,"id":14},{"sys":800},{"id":20,"type":12,"linkType":21},{"sys":802},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":804,"metaTitle":199,"metaDescription":200,"mainTitle":805,"subtitle":219,"heroImage":820,"ctaButton":242,"ctaLink":243},[198],{"data":806,"content":807,"nodeType":71},{},[808,814],{"data":809,"content":810,"nodeType":211},{},[811],{"data":812,"marks":813,"value":210,"nodeType":79},{},[],{"data":815,"content":816,"nodeType":84},{},[817],{"data":818,"marks":819,"value":218,"nodeType":79},{},[],{"metadata":821,"sys":824,"fields":829},{"tags":822,"concepts":823},[],[],{"space":825,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":827,"publishedVersion":59,"revision":22,"locale":27},{"sys":826},{"type":12,"linkType":13,"id":14},{"sys":828},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":830},{"url":234,"details":831,"fileName":240,"contentType":241},{"size":236,"image":832},{"width":238,"height":239},{"sys":834,"fields":837},{"id":835,"createdAt":836},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":838,"slug":839,"articleIntro":838,"category":840},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[841],{"metadata":842,"sys":845,"fields":852},{"tags":843,"concepts":844},[],[],{"space":846,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":848,"publishedVersion":189,"revision":59,"contentType":850,"locale":27},{"sys":847},{"type":12,"linkType":13,"id":14},{"sys":849},{"id":20,"type":12,"linkType":21},{"sys":851},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":853,"metaTitle":199,"metaDescription":200,"mainTitle":854,"subtitle":219,"heroImage":869,"ctaButton":242,"ctaLink":243},[198],{"data":855,"content":856,"nodeType":71},{},[857,863],{"data":858,"content":859,"nodeType":211},{},[860],{"data":861,"marks":862,"value":210,"nodeType":79},{},[],{"data":864,"content":865,"nodeType":84},{},[866],{"data":867,"marks":868,"value":218,"nodeType":79},{},[],{"metadata":870,"sys":873,"fields":878},{"tags":871,"concepts":872},[],[],{"space":874,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":876,"publishedVersion":59,"revision":22,"locale":27},{"sys":875},{"type":12,"linkType":13,"id":14},{"sys":877},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":879},{"url":234,"details":880,"fileName":240,"contentType":241},{"size":236,"image":881},{"width":238,"height":239},{"sys":883,"fields":886},{"id":884,"createdAt":885},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":887,"slug":888,"articleIntro":887,"category":889},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[890],{"metadata":891,"sys":894,"fields":901},{"tags":892,"concepts":893},[],[],{"space":895,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":897,"publishedVersion":189,"revision":59,"contentType":899,"locale":27},{"sys":896},{"type":12,"linkType":13,"id":14},{"sys":898},{"id":20,"type":12,"linkType":21},{"sys":900},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":902,"metaTitle":199,"metaDescription":200,"mainTitle":903,"subtitle":219,"heroImage":918,"ctaButton":242,"ctaLink":243},[198],{"data":904,"content":905,"nodeType":71},{},[906,912],{"data":907,"content":908,"nodeType":211},{},[909],{"data":910,"marks":911,"value":210,"nodeType":79},{},[],{"data":913,"content":914,"nodeType":84},{},[915],{"data":916,"marks":917,"value":218,"nodeType":79},{},[],{"metadata":919,"sys":922,"fields":927},{"tags":920,"concepts":921},[],[],{"space":923,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":925,"publishedVersion":59,"revision":22,"locale":27},{"sys":924},{"type":12,"linkType":13,"id":14},{"sys":926},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":928},{"url":234,"details":929,"fileName":240,"contentType":241},{"size":236,"image":930},{"width":238,"height":239},{"sys":932,"fields":935},{"id":933,"createdAt":934},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":936,"slug":937,"articleIntro":936,"category":938},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[939],{"metadata":940,"sys":943,"fields":950},{"tags":941,"concepts":942},[],[],{"space":944,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":946,"publishedVersion":189,"revision":59,"contentType":948,"locale":27},{"sys":945},{"type":12,"linkType":13,"id":14},{"sys":947},{"id":20,"type":12,"linkType":21},{"sys":949},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":951,"metaTitle":199,"metaDescription":200,"mainTitle":952,"subtitle":219,"heroImage":967,"ctaButton":242,"ctaLink":243},[198],{"data":953,"content":954,"nodeType":71},{},[955,961],{"data":956,"content":957,"nodeType":211},{},[958],{"data":959,"marks":960,"value":210,"nodeType":79},{},[],{"data":962,"content":963,"nodeType":84},{},[964],{"data":965,"marks":966,"value":218,"nodeType":79},{},[],{"metadata":968,"sys":971,"fields":976},{"tags":969,"concepts":970},[],[],{"space":972,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":974,"publishedVersion":59,"revision":22,"locale":27},{"sys":973},{"type":12,"linkType":13,"id":14},{"sys":975},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":977},{"url":234,"details":978,"fileName":240,"contentType":241},{"size":236,"image":979},{"width":238,"height":239},{"sys":981,"fields":984},{"id":982,"createdAt":983},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":985,"slug":986,"articleIntro":-1,"category":987},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[988],{"metadata":989,"sys":992,"fields":999},{"tags":990,"concepts":991},[],[],{"space":993,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":995,"publishedVersion":189,"revision":59,"contentType":997,"locale":27},{"sys":994},{"type":12,"linkType":13,"id":14},{"sys":996},{"id":20,"type":12,"linkType":21},{"sys":998},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1000,"metaTitle":199,"metaDescription":200,"mainTitle":1001,"subtitle":219,"heroImage":1016,"ctaButton":242,"ctaLink":243},[198],{"data":1002,"content":1003,"nodeType":71},{},[1004,1010],{"data":1005,"content":1006,"nodeType":211},{},[1007],{"data":1008,"marks":1009,"value":210,"nodeType":79},{},[],{"data":1011,"content":1012,"nodeType":84},{},[1013],{"data":1014,"marks":1015,"value":218,"nodeType":79},{},[],{"metadata":1017,"sys":1020,"fields":1025},{"tags":1018,"concepts":1019},[],[],{"space":1021,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1023,"publishedVersion":59,"revision":22,"locale":27},{"sys":1022},{"type":12,"linkType":13,"id":14},{"sys":1024},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1026},{"url":234,"details":1027,"fileName":240,"contentType":241},{"size":236,"image":1028},{"width":238,"height":239},{"sys":1030,"fields":1033},{"id":1031,"createdAt":1032},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":1034,"slug":1035,"articleIntro":1034,"category":1036},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[1037],{"metadata":1038,"sys":1041,"fields":1048},{"tags":1039,"concepts":1040},[],[],{"space":1042,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1044,"publishedVersion":189,"revision":59,"contentType":1046,"locale":27},{"sys":1043},{"type":12,"linkType":13,"id":14},{"sys":1045},{"id":20,"type":12,"linkType":21},{"sys":1047},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1049,"metaTitle":199,"metaDescription":200,"mainTitle":1050,"subtitle":219,"heroImage":1065,"ctaButton":242,"ctaLink":243},[198],{"data":1051,"content":1052,"nodeType":71},{},[1053,1059],{"data":1054,"content":1055,"nodeType":211},{},[1056],{"data":1057,"marks":1058,"value":210,"nodeType":79},{},[],{"data":1060,"content":1061,"nodeType":84},{},[1062],{"data":1063,"marks":1064,"value":218,"nodeType":79},{},[],{"metadata":1066,"sys":1069,"fields":1074},{"tags":1067,"concepts":1068},[],[],{"space":1070,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1072,"publishedVersion":59,"revision":22,"locale":27},{"sys":1071},{"type":12,"linkType":13,"id":14},{"sys":1073},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1075},{"url":234,"details":1076,"fileName":240,"contentType":241},{"size":236,"image":1077},{"width":238,"height":239},{"sys":1079,"fields":1082},{"id":1080,"createdAt":1081},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":1083,"slug":1084,"articleIntro":1083,"category":1085},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[1086],{"metadata":1087,"sys":1090,"fields":1097},{"tags":1088,"concepts":1089},[],[],{"space":1091,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1093,"publishedVersion":189,"revision":59,"contentType":1095,"locale":27},{"sys":1092},{"type":12,"linkType":13,"id":14},{"sys":1094},{"id":20,"type":12,"linkType":21},{"sys":1096},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1098,"metaTitle":199,"metaDescription":200,"mainTitle":1099,"subtitle":219,"heroImage":1114,"ctaButton":242,"ctaLink":243},[198],{"data":1100,"content":1101,"nodeType":71},{},[1102,1108],{"data":1103,"content":1104,"nodeType":211},{},[1105],{"data":1106,"marks":1107,"value":210,"nodeType":79},{},[],{"data":1109,"content":1110,"nodeType":84},{},[1111],{"data":1112,"marks":1113,"value":218,"nodeType":79},{},[],{"metadata":1115,"sys":1118,"fields":1123},{"tags":1116,"concepts":1117},[],[],{"space":1119,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1121,"publishedVersion":59,"revision":22,"locale":27},{"sys":1120},{"type":12,"linkType":13,"id":14},{"sys":1122},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1124},{"url":234,"details":1125,"fileName":240,"contentType":241},{"size":236,"image":1126},{"width":238,"height":239},{"sys":1128,"fields":1131},{"id":1129,"createdAt":1130},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":1132,"slug":1133,"articleIntro":1132,"category":1134},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[1135],{"metadata":1136,"sys":1139,"fields":1146},{"tags":1137,"concepts":1138},[],[],{"space":1140,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1142,"publishedVersion":189,"revision":59,"contentType":1144,"locale":27},{"sys":1141},{"type":12,"linkType":13,"id":14},{"sys":1143},{"id":20,"type":12,"linkType":21},{"sys":1145},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1147,"metaTitle":199,"metaDescription":200,"mainTitle":1148,"subtitle":219,"heroImage":1163,"ctaButton":242,"ctaLink":243},[198],{"data":1149,"content":1150,"nodeType":71},{},[1151,1157],{"data":1152,"content":1153,"nodeType":211},{},[1154],{"data":1155,"marks":1156,"value":210,"nodeType":79},{},[],{"data":1158,"content":1159,"nodeType":84},{},[1160],{"data":1161,"marks":1162,"value":218,"nodeType":79},{},[],{"metadata":1164,"sys":1167,"fields":1172},{"tags":1165,"concepts":1166},[],[],{"space":1168,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1170,"publishedVersion":59,"revision":22,"locale":27},{"sys":1169},{"type":12,"linkType":13,"id":14},{"sys":1171},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1173},{"url":234,"details":1174,"fileName":240,"contentType":241},{"size":236,"image":1175},{"width":238,"height":239},{"sys":1177,"fields":1180},{"id":1178,"createdAt":1179},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":1181,"slug":1182,"articleIntro":1181,"category":1183},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[1184],{"metadata":1185,"sys":1188,"fields":1195},{"tags":1186,"concepts":1187},[],[],{"space":1189,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1191,"publishedVersion":189,"revision":59,"contentType":1193,"locale":27},{"sys":1190},{"type":12,"linkType":13,"id":14},{"sys":1192},{"id":20,"type":12,"linkType":21},{"sys":1194},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1196,"metaTitle":199,"metaDescription":200,"mainTitle":1197,"subtitle":219,"heroImage":1212,"ctaButton":242,"ctaLink":243},[198],{"data":1198,"content":1199,"nodeType":71},{},[1200,1206],{"data":1201,"content":1202,"nodeType":211},{},[1203],{"data":1204,"marks":1205,"value":210,"nodeType":79},{},[],{"data":1207,"content":1208,"nodeType":84},{},[1209],{"data":1210,"marks":1211,"value":218,"nodeType":79},{},[],{"metadata":1213,"sys":1216,"fields":1221},{"tags":1214,"concepts":1215},[],[],{"space":1217,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1219,"publishedVersion":59,"revision":22,"locale":27},{"sys":1218},{"type":12,"linkType":13,"id":14},{"sys":1220},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1222},{"url":234,"details":1223,"fileName":240,"contentType":241},{"size":236,"image":1224},{"width":238,"height":239},{"sys":1226,"fields":1229},{"id":1227,"createdAt":1228},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":1230,"slug":1231,"articleIntro":1230,"category":1232},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[1233],{"metadata":1234,"sys":1237,"fields":1244},{"tags":1235,"concepts":1236},[],[],{"space":1238,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1240,"publishedVersion":189,"revision":59,"contentType":1242,"locale":27},{"sys":1239},{"type":12,"linkType":13,"id":14},{"sys":1241},{"id":20,"type":12,"linkType":21},{"sys":1243},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1245,"metaTitle":199,"metaDescription":200,"mainTitle":1246,"subtitle":219,"heroImage":1261,"ctaButton":242,"ctaLink":243},[198],{"data":1247,"content":1248,"nodeType":71},{},[1249,1255],{"data":1250,"content":1251,"nodeType":211},{},[1252],{"data":1253,"marks":1254,"value":210,"nodeType":79},{},[],{"data":1256,"content":1257,"nodeType":84},{},[1258],{"data":1259,"marks":1260,"value":218,"nodeType":79},{},[],{"metadata":1262,"sys":1265,"fields":1270},{"tags":1263,"concepts":1264},[],[],{"space":1266,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1268,"publishedVersion":59,"revision":22,"locale":27},{"sys":1267},{"type":12,"linkType":13,"id":14},{"sys":1269},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1271},{"url":234,"details":1272,"fileName":240,"contentType":241},{"size":236,"image":1273},{"width":238,"height":239},{"sys":1275,"fields":1278},{"id":1276,"createdAt":1277},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":1279,"slug":1280,"articleIntro":-1,"category":1281},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[1282],{"metadata":1283,"sys":1286,"fields":1293},{"tags":1284,"concepts":1285},[],[],{"space":1287,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1289,"publishedVersion":189,"revision":59,"contentType":1291,"locale":27},{"sys":1288},{"type":12,"linkType":13,"id":14},{"sys":1290},{"id":20,"type":12,"linkType":21},{"sys":1292},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1294,"metaTitle":199,"metaDescription":200,"mainTitle":1295,"subtitle":219,"heroImage":1310,"ctaButton":242,"ctaLink":243},[198],{"data":1296,"content":1297,"nodeType":71},{},[1298,1304],{"data":1299,"content":1300,"nodeType":211},{},[1301],{"data":1302,"marks":1303,"value":210,"nodeType":79},{},[],{"data":1305,"content":1306,"nodeType":84},{},[1307],{"data":1308,"marks":1309,"value":218,"nodeType":79},{},[],{"metadata":1311,"sys":1314,"fields":1319},{"tags":1312,"concepts":1313},[],[],{"space":1315,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1317,"publishedVersion":59,"revision":22,"locale":27},{"sys":1316},{"type":12,"linkType":13,"id":14},{"sys":1318},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1320},{"url":234,"details":1321,"fileName":240,"contentType":241},{"size":236,"image":1322},{"width":238,"height":239},{"sys":1324,"fields":1327},{"id":1325,"createdAt":1326},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":1328,"slug":1329,"articleIntro":1328,"category":1330},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[1331],{"metadata":1332,"sys":1335,"fields":1342},{"tags":1333,"concepts":1334},[],[],{"space":1336,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1338,"publishedVersion":189,"revision":59,"contentType":1340,"locale":27},{"sys":1337},{"type":12,"linkType":13,"id":14},{"sys":1339},{"id":20,"type":12,"linkType":21},{"sys":1341},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1343,"metaTitle":199,"metaDescription":200,"mainTitle":1344,"subtitle":219,"heroImage":1359,"ctaButton":242,"ctaLink":243},[198],{"data":1345,"content":1346,"nodeType":71},{},[1347,1353],{"data":1348,"content":1349,"nodeType":211},{},[1350],{"data":1351,"marks":1352,"value":210,"nodeType":79},{},[],{"data":1354,"content":1355,"nodeType":84},{},[1356],{"data":1357,"marks":1358,"value":218,"nodeType":79},{},[],{"metadata":1360,"sys":1363,"fields":1368},{"tags":1361,"concepts":1362},[],[],{"space":1364,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1366,"publishedVersion":59,"revision":22,"locale":27},{"sys":1365},{"type":12,"linkType":13,"id":14},{"sys":1367},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1369},{"url":234,"details":1370,"fileName":240,"contentType":241},{"size":236,"image":1371},{"width":238,"height":239},{"sys":1373,"fields":1376},{"id":1374,"createdAt":1375},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":1377,"slug":1378,"articleIntro":-1,"category":1379},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[1380],{"metadata":1381,"sys":1384,"fields":1391},{"tags":1382,"concepts":1383},[],[],{"space":1385,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1387,"publishedVersion":189,"revision":59,"contentType":1389,"locale":27},{"sys":1386},{"type":12,"linkType":13,"id":14},{"sys":1388},{"id":20,"type":12,"linkType":21},{"sys":1390},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1392,"metaTitle":199,"metaDescription":200,"mainTitle":1393,"subtitle":219,"heroImage":1408,"ctaButton":242,"ctaLink":243},[198],{"data":1394,"content":1395,"nodeType":71},{},[1396,1402],{"data":1397,"content":1398,"nodeType":211},{},[1399],{"data":1400,"marks":1401,"value":210,"nodeType":79},{},[],{"data":1403,"content":1404,"nodeType":84},{},[1405],{"data":1406,"marks":1407,"value":218,"nodeType":79},{},[],{"metadata":1409,"sys":1412,"fields":1417},{"tags":1410,"concepts":1411},[],[],{"space":1413,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1415,"publishedVersion":59,"revision":22,"locale":27},{"sys":1414},{"type":12,"linkType":13,"id":14},{"sys":1416},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1418},{"url":234,"details":1419,"fileName":240,"contentType":241},{"size":236,"image":1420},{"width":238,"height":239},{"sys":1422,"fields":1425},{"id":1423,"createdAt":1424},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":1426,"slug":1427,"articleIntro":1426,"category":1428},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[1429],{"metadata":1430,"sys":1433,"fields":1440},{"tags":1431,"concepts":1432},[],[],{"space":1434,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1436,"publishedVersion":189,"revision":59,"contentType":1438,"locale":27},{"sys":1435},{"type":12,"linkType":13,"id":14},{"sys":1437},{"id":20,"type":12,"linkType":21},{"sys":1439},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1441,"metaTitle":199,"metaDescription":200,"mainTitle":1442,"subtitle":219,"heroImage":1457,"ctaButton":242,"ctaLink":243},[198],{"data":1443,"content":1444,"nodeType":71},{},[1445,1451],{"data":1446,"content":1447,"nodeType":211},{},[1448],{"data":1449,"marks":1450,"value":210,"nodeType":79},{},[],{"data":1452,"content":1453,"nodeType":84},{},[1454],{"data":1455,"marks":1456,"value":218,"nodeType":79},{},[],{"metadata":1458,"sys":1461,"fields":1466},{"tags":1459,"concepts":1460},[],[],{"space":1462,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1464,"publishedVersion":59,"revision":22,"locale":27},{"sys":1463},{"type":12,"linkType":13,"id":14},{"sys":1465},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1467},{"url":234,"details":1468,"fileName":240,"contentType":241},{"size":236,"image":1469},{"width":238,"height":239},{"sys":1471,"fields":1474},{"id":1472,"createdAt":1473},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":1475,"slug":1476,"articleIntro":1477,"category":1478},"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.",[1479],{"metadata":1480,"sys":1483,"fields":1490},{"tags":1481,"concepts":1482},[],[],{"space":1484,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1486,"publishedVersion":189,"revision":59,"contentType":1488,"locale":27},{"sys":1485},{"type":12,"linkType":13,"id":14},{"sys":1487},{"id":20,"type":12,"linkType":21},{"sys":1489},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1491,"metaTitle":199,"metaDescription":200,"mainTitle":1492,"subtitle":219,"heroImage":1507,"ctaButton":242,"ctaLink":243},[198],{"data":1493,"content":1494,"nodeType":71},{},[1495,1501],{"data":1496,"content":1497,"nodeType":211},{},[1498],{"data":1499,"marks":1500,"value":210,"nodeType":79},{},[],{"data":1502,"content":1503,"nodeType":84},{},[1504],{"data":1505,"marks":1506,"value":218,"nodeType":79},{},[],{"metadata":1508,"sys":1511,"fields":1516},{"tags":1509,"concepts":1510},[],[],{"space":1512,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1514,"publishedVersion":59,"revision":22,"locale":27},{"sys":1513},{"type":12,"linkType":13,"id":14},{"sys":1515},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1517},{"url":234,"details":1518,"fileName":240,"contentType":241},{"size":236,"image":1519},{"width":238,"height":239},{"sys":1521,"fields":1524},{"id":1522,"createdAt":1523},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":1525,"slug":1526,"articleIntro":-1,"category":1527},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[1528],{"metadata":1529,"sys":1532,"fields":1539},{"tags":1530,"concepts":1531},[],[],{"space":1533,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1535,"publishedVersion":189,"revision":59,"contentType":1537,"locale":27},{"sys":1534},{"type":12,"linkType":13,"id":14},{"sys":1536},{"id":20,"type":12,"linkType":21},{"sys":1538},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1540,"metaTitle":199,"metaDescription":200,"mainTitle":1541,"subtitle":219,"heroImage":1556,"ctaButton":242,"ctaLink":243},[198],{"data":1542,"content":1543,"nodeType":71},{},[1544,1550],{"data":1545,"content":1546,"nodeType":211},{},[1547],{"data":1548,"marks":1549,"value":210,"nodeType":79},{},[],{"data":1551,"content":1552,"nodeType":84},{},[1553],{"data":1554,"marks":1555,"value":218,"nodeType":79},{},[],{"metadata":1557,"sys":1560,"fields":1565},{"tags":1558,"concepts":1559},[],[],{"space":1561,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1563,"publishedVersion":59,"revision":22,"locale":27},{"sys":1562},{"type":12,"linkType":13,"id":14},{"sys":1564},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1566},{"url":234,"details":1567,"fileName":240,"contentType":241},{"size":236,"image":1568},{"width":238,"height":239},{"sys":1570,"fields":1573},{"id":1571,"createdAt":1572},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":1574,"slug":1575,"articleIntro":1574,"category":1576},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[1577],{"metadata":1578,"sys":1581,"fields":1588},{"tags":1579,"concepts":1580},[],[],{"space":1582,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1584,"publishedVersion":189,"revision":59,"contentType":1586,"locale":27},{"sys":1583},{"type":12,"linkType":13,"id":14},{"sys":1585},{"id":20,"type":12,"linkType":21},{"sys":1587},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1589,"metaTitle":199,"metaDescription":200,"mainTitle":1590,"subtitle":219,"heroImage":1605,"ctaButton":242,"ctaLink":243},[198],{"data":1591,"content":1592,"nodeType":71},{},[1593,1599],{"data":1594,"content":1595,"nodeType":211},{},[1596],{"data":1597,"marks":1598,"value":210,"nodeType":79},{},[],{"data":1600,"content":1601,"nodeType":84},{},[1602],{"data":1603,"marks":1604,"value":218,"nodeType":79},{},[],{"metadata":1606,"sys":1609,"fields":1614},{"tags":1607,"concepts":1608},[],[],{"space":1610,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1612,"publishedVersion":59,"revision":22,"locale":27},{"sys":1611},{"type":12,"linkType":13,"id":14},{"sys":1613},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1615},{"url":234,"details":1616,"fileName":240,"contentType":241},{"size":236,"image":1617},{"width":238,"height":239},{"sys":1619,"fields":1622},{"id":1620,"createdAt":1621},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":1623,"slug":1624,"articleIntro":1623,"category":1625},"698 - Intégration fiscale","compte-698-integration-fiscale",[1626],{"metadata":1627,"sys":1630,"fields":1637},{"tags":1628,"concepts":1629},[],[],{"space":1631,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1633,"publishedVersion":189,"revision":59,"contentType":1635,"locale":27},{"sys":1632},{"type":12,"linkType":13,"id":14},{"sys":1634},{"id":20,"type":12,"linkType":21},{"sys":1636},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1638,"metaTitle":199,"metaDescription":200,"mainTitle":1639,"subtitle":219,"heroImage":1654,"ctaButton":242,"ctaLink":243},[198],{"data":1640,"content":1641,"nodeType":71},{},[1642,1648],{"data":1643,"content":1644,"nodeType":211},{},[1645],{"data":1646,"marks":1647,"value":210,"nodeType":79},{},[],{"data":1649,"content":1650,"nodeType":84},{},[1651],{"data":1652,"marks":1653,"value":218,"nodeType":79},{},[],{"metadata":1655,"sys":1658,"fields":1663},{"tags":1656,"concepts":1657},[],[],{"space":1659,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1661,"publishedVersion":59,"revision":22,"locale":27},{"sys":1660},{"type":12,"linkType":13,"id":14},{"sys":1662},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1664},{"url":234,"details":1665,"fileName":240,"contentType":241},{"size":236,"image":1666},{"width":238,"height":239},{"sys":1668,"fields":1671},{"id":1669,"createdAt":1670},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":1672,"slug":1673,"articleIntro":1672,"category":1674},"613 - Locations","compte-613-locations",[1675],{"metadata":1676,"sys":1679,"fields":1686},{"tags":1677,"concepts":1678},[],[],{"space":1680,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1682,"publishedVersion":189,"revision":59,"contentType":1684,"locale":27},{"sys":1681},{"type":12,"linkType":13,"id":14},{"sys":1683},{"id":20,"type":12,"linkType":21},{"sys":1685},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1687,"metaTitle":199,"metaDescription":200,"mainTitle":1688,"subtitle":219,"heroImage":1703,"ctaButton":242,"ctaLink":243},[198],{"data":1689,"content":1690,"nodeType":71},{},[1691,1697],{"data":1692,"content":1693,"nodeType":211},{},[1694],{"data":1695,"marks":1696,"value":210,"nodeType":79},{},[],{"data":1698,"content":1699,"nodeType":84},{},[1700],{"data":1701,"marks":1702,"value":218,"nodeType":79},{},[],{"metadata":1704,"sys":1707,"fields":1712},{"tags":1705,"concepts":1706},[],[],{"space":1708,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1710,"publishedVersion":59,"revision":22,"locale":27},{"sys":1709},{"type":12,"linkType":13,"id":14},{"sys":1711},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1713},{"url":234,"details":1714,"fileName":240,"contentType":241},{"size":236,"image":1715},{"width":238,"height":239},{"sys":1717,"fields":1720},{"id":1718,"createdAt":1719},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":1721,"slug":1722,"articleIntro":1721,"category":1723},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[1724],{"metadata":1725,"sys":1728,"fields":1735},{"tags":1726,"concepts":1727},[],[],{"space":1729,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1731,"publishedVersion":189,"revision":59,"contentType":1733,"locale":27},{"sys":1730},{"type":12,"linkType":13,"id":14},{"sys":1732},{"id":20,"type":12,"linkType":21},{"sys":1734},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1736,"metaTitle":199,"metaDescription":200,"mainTitle":1737,"subtitle":219,"heroImage":1752,"ctaButton":242,"ctaLink":243},[198],{"data":1738,"content":1739,"nodeType":71},{},[1740,1746],{"data":1741,"content":1742,"nodeType":211},{},[1743],{"data":1744,"marks":1745,"value":210,"nodeType":79},{},[],{"data":1747,"content":1748,"nodeType":84},{},[1749],{"data":1750,"marks":1751,"value":218,"nodeType":79},{},[],{"metadata":1753,"sys":1756,"fields":1761},{"tags":1754,"concepts":1755},[],[],{"space":1757,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1759,"publishedVersion":59,"revision":22,"locale":27},{"sys":1758},{"type":12,"linkType":13,"id":14},{"sys":1760},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1762},{"url":234,"details":1763,"fileName":240,"contentType":241},{"size":236,"image":1764},{"width":238,"height":239},{"sys":1766,"fields":1769},{"id":1767,"createdAt":1768},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":1770,"slug":1771,"articleIntro":1770,"category":1772},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[1773],{"metadata":1774,"sys":1777,"fields":1784},{"tags":1775,"concepts":1776},[],[],{"space":1778,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1780,"publishedVersion":189,"revision":59,"contentType":1782,"locale":27},{"sys":1779},{"type":12,"linkType":13,"id":14},{"sys":1781},{"id":20,"type":12,"linkType":21},{"sys":1783},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1785,"metaTitle":199,"metaDescription":200,"mainTitle":1786,"subtitle":219,"heroImage":1801,"ctaButton":242,"ctaLink":243},[198],{"data":1787,"content":1788,"nodeType":71},{},[1789,1795],{"data":1790,"content":1791,"nodeType":211},{},[1792],{"data":1793,"marks":1794,"value":210,"nodeType":79},{},[],{"data":1796,"content":1797,"nodeType":84},{},[1798],{"data":1799,"marks":1800,"value":218,"nodeType":79},{},[],{"metadata":1802,"sys":1805,"fields":1810},{"tags":1803,"concepts":1804},[],[],{"space":1806,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1808,"publishedVersion":59,"revision":22,"locale":27},{"sys":1807},{"type":12,"linkType":13,"id":14},{"sys":1809},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1811},{"url":234,"details":1812,"fileName":240,"contentType":241},{"size":236,"image":1813},{"width":238,"height":239},{"sys":1815,"fields":1818},{"id":1816,"createdAt":1817},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":1819,"slug":1820,"articleIntro":1819,"category":1821},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[1822],{"metadata":1823,"sys":1826,"fields":1833},{"tags":1824,"concepts":1825},[],[],{"space":1827,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1829,"publishedVersion":189,"revision":59,"contentType":1831,"locale":27},{"sys":1828},{"type":12,"linkType":13,"id":14},{"sys":1830},{"id":20,"type":12,"linkType":21},{"sys":1832},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1834,"metaTitle":199,"metaDescription":200,"mainTitle":1835,"subtitle":219,"heroImage":1850,"ctaButton":242,"ctaLink":243},[198],{"data":1836,"content":1837,"nodeType":71},{},[1838,1844],{"data":1839,"content":1840,"nodeType":211},{},[1841],{"data":1842,"marks":1843,"value":210,"nodeType":79},{},[],{"data":1845,"content":1846,"nodeType":84},{},[1847],{"data":1848,"marks":1849,"value":218,"nodeType":79},{},[],{"metadata":1851,"sys":1854,"fields":1859},{"tags":1852,"concepts":1853},[],[],{"space":1855,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1857,"publishedVersion":59,"revision":22,"locale":27},{"sys":1856},{"type":12,"linkType":13,"id":14},{"sys":1858},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1860},{"url":234,"details":1861,"fileName":240,"contentType":241},{"size":236,"image":1862},{"width":238,"height":239},{"sys":1864,"fields":1867},{"id":1865,"createdAt":1866},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":1868,"slug":1869,"articleIntro":1868,"category":1870},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[1871],{"metadata":1872,"sys":1875,"fields":1882},{"tags":1873,"concepts":1874},[],[],{"space":1876,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1878,"publishedVersion":189,"revision":59,"contentType":1880,"locale":27},{"sys":1877},{"type":12,"linkType":13,"id":14},{"sys":1879},{"id":20,"type":12,"linkType":21},{"sys":1881},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1883,"metaTitle":199,"metaDescription":200,"mainTitle":1884,"subtitle":219,"heroImage":1899,"ctaButton":242,"ctaLink":243},[198],{"data":1885,"content":1886,"nodeType":71},{},[1887,1893],{"data":1888,"content":1889,"nodeType":211},{},[1890],{"data":1891,"marks":1892,"value":210,"nodeType":79},{},[],{"data":1894,"content":1895,"nodeType":84},{},[1896],{"data":1897,"marks":1898,"value":218,"nodeType":79},{},[],{"metadata":1900,"sys":1903,"fields":1908},{"tags":1901,"concepts":1902},[],[],{"space":1904,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1906,"publishedVersion":59,"revision":22,"locale":27},{"sys":1905},{"type":12,"linkType":13,"id":14},{"sys":1907},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1909},{"url":234,"details":1910,"fileName":240,"contentType":241},{"size":236,"image":1911},{"width":238,"height":239},{"sys":1913,"fields":1916},{"id":1914,"createdAt":1915},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":1917,"slug":1918,"articleIntro":1917,"category":1919},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[1920],{"metadata":1921,"sys":1924,"fields":1931},{"tags":1922,"concepts":1923},[],[],{"space":1925,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1927,"publishedVersion":189,"revision":59,"contentType":1929,"locale":27},{"sys":1926},{"type":12,"linkType":13,"id":14},{"sys":1928},{"id":20,"type":12,"linkType":21},{"sys":1930},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1932,"metaTitle":199,"metaDescription":200,"mainTitle":1933,"subtitle":219,"heroImage":1948,"ctaButton":242,"ctaLink":243},[198],{"data":1934,"content":1935,"nodeType":71},{},[1936,1942],{"data":1937,"content":1938,"nodeType":211},{},[1939],{"data":1940,"marks":1941,"value":210,"nodeType":79},{},[],{"data":1943,"content":1944,"nodeType":84},{},[1945],{"data":1946,"marks":1947,"value":218,"nodeType":79},{},[],{"metadata":1949,"sys":1952,"fields":1957},{"tags":1950,"concepts":1951},[],[],{"space":1953,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":1955,"publishedVersion":59,"revision":22,"locale":27},{"sys":1954},{"type":12,"linkType":13,"id":14},{"sys":1956},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":1958},{"url":234,"details":1959,"fileName":240,"contentType":241},{"size":236,"image":1960},{"width":238,"height":239},{"sys":1962,"fields":1965},{"id":1963,"createdAt":1964},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":1966,"slug":1967,"articleIntro":1966,"category":1968},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[1969],{"metadata":1970,"sys":1973,"fields":1980},{"tags":1971,"concepts":1972},[],[],{"space":1974,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":1976,"publishedVersion":189,"revision":59,"contentType":1978,"locale":27},{"sys":1975},{"type":12,"linkType":13,"id":14},{"sys":1977},{"id":20,"type":12,"linkType":21},{"sys":1979},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":1981,"metaTitle":199,"metaDescription":200,"mainTitle":1982,"subtitle":219,"heroImage":1997,"ctaButton":242,"ctaLink":243},[198],{"data":1983,"content":1984,"nodeType":71},{},[1985,1991],{"data":1986,"content":1987,"nodeType":211},{},[1988],{"data":1989,"marks":1990,"value":210,"nodeType":79},{},[],{"data":1992,"content":1993,"nodeType":84},{},[1994],{"data":1995,"marks":1996,"value":218,"nodeType":79},{},[],{"metadata":1998,"sys":2001,"fields":2006},{"tags":1999,"concepts":2000},[],[],{"space":2002,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2004,"publishedVersion":59,"revision":22,"locale":27},{"sys":2003},{"type":12,"linkType":13,"id":14},{"sys":2005},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2007},{"url":234,"details":2008,"fileName":240,"contentType":241},{"size":236,"image":2009},{"width":238,"height":239},{"sys":2011,"fields":2014},{"id":2012,"createdAt":2013},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2015,"slug":2016,"articleIntro":2015,"category":2017},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2018],{"metadata":2019,"sys":2022,"fields":2029},{"tags":2020,"concepts":2021},[],[],{"space":2023,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2025,"publishedVersion":189,"revision":59,"contentType":2027,"locale":27},{"sys":2024},{"type":12,"linkType":13,"id":14},{"sys":2026},{"id":20,"type":12,"linkType":21},{"sys":2028},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2030,"metaTitle":199,"metaDescription":200,"mainTitle":2031,"subtitle":219,"heroImage":2046,"ctaButton":242,"ctaLink":243},[198],{"data":2032,"content":2033,"nodeType":71},{},[2034,2040],{"data":2035,"content":2036,"nodeType":211},{},[2037],{"data":2038,"marks":2039,"value":210,"nodeType":79},{},[],{"data":2041,"content":2042,"nodeType":84},{},[2043],{"data":2044,"marks":2045,"value":218,"nodeType":79},{},[],{"metadata":2047,"sys":2050,"fields":2055},{"tags":2048,"concepts":2049},[],[],{"space":2051,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2053,"publishedVersion":59,"revision":22,"locale":27},{"sys":2052},{"type":12,"linkType":13,"id":14},{"sys":2054},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2056},{"url":234,"details":2057,"fileName":240,"contentType":241},{"size":236,"image":2058},{"width":238,"height":239},{"sys":2060,"fields":2063},{"id":2061,"createdAt":2062},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":2064,"slug":2065,"articleIntro":-1,"category":2066},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[2067],{"metadata":2068,"sys":2071,"fields":2078},{"tags":2069,"concepts":2070},[],[],{"space":2072,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2074,"publishedVersion":189,"revision":59,"contentType":2076,"locale":27},{"sys":2073},{"type":12,"linkType":13,"id":14},{"sys":2075},{"id":20,"type":12,"linkType":21},{"sys":2077},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2079,"metaTitle":199,"metaDescription":200,"mainTitle":2080,"subtitle":219,"heroImage":2095,"ctaButton":242,"ctaLink":243},[198],{"data":2081,"content":2082,"nodeType":71},{},[2083,2089],{"data":2084,"content":2085,"nodeType":211},{},[2086],{"data":2087,"marks":2088,"value":210,"nodeType":79},{},[],{"data":2090,"content":2091,"nodeType":84},{},[2092],{"data":2093,"marks":2094,"value":218,"nodeType":79},{},[],{"metadata":2096,"sys":2099,"fields":2104},{"tags":2097,"concepts":2098},[],[],{"space":2100,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2102,"publishedVersion":59,"revision":22,"locale":27},{"sys":2101},{"type":12,"linkType":13,"id":14},{"sys":2103},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2105},{"url":234,"details":2106,"fileName":240,"contentType":241},{"size":236,"image":2107},{"width":238,"height":239},{"sys":2109,"fields":2112},{"id":2110,"createdAt":2111},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":2113,"slug":2114,"articleIntro":2113,"category":2115},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[2116],{"metadata":2117,"sys":2120,"fields":2127},{"tags":2118,"concepts":2119},[],[],{"space":2121,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2123,"publishedVersion":189,"revision":59,"contentType":2125,"locale":27},{"sys":2122},{"type":12,"linkType":13,"id":14},{"sys":2124},{"id":20,"type":12,"linkType":21},{"sys":2126},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2128,"metaTitle":199,"metaDescription":200,"mainTitle":2129,"subtitle":219,"heroImage":2144,"ctaButton":242,"ctaLink":243},[198],{"data":2130,"content":2131,"nodeType":71},{},[2132,2138],{"data":2133,"content":2134,"nodeType":211},{},[2135],{"data":2136,"marks":2137,"value":210,"nodeType":79},{},[],{"data":2139,"content":2140,"nodeType":84},{},[2141],{"data":2142,"marks":2143,"value":218,"nodeType":79},{},[],{"metadata":2145,"sys":2148,"fields":2153},{"tags":2146,"concepts":2147},[],[],{"space":2149,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2151,"publishedVersion":59,"revision":22,"locale":27},{"sys":2150},{"type":12,"linkType":13,"id":14},{"sys":2152},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2154},{"url":234,"details":2155,"fileName":240,"contentType":241},{"size":236,"image":2156},{"width":238,"height":239},{"sys":2158,"fields":2161},{"id":2159,"createdAt":2160},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":2162,"slug":2163,"articleIntro":2164,"category":2165},"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.",[2166],{"metadata":2167,"sys":2170,"fields":2177},{"tags":2168,"concepts":2169},[],[],{"space":2171,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2173,"publishedVersion":189,"revision":59,"contentType":2175,"locale":27},{"sys":2172},{"type":12,"linkType":13,"id":14},{"sys":2174},{"id":20,"type":12,"linkType":21},{"sys":2176},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2178,"metaTitle":199,"metaDescription":200,"mainTitle":2179,"subtitle":219,"heroImage":2194,"ctaButton":242,"ctaLink":243},[198],{"data":2180,"content":2181,"nodeType":71},{},[2182,2188],{"data":2183,"content":2184,"nodeType":211},{},[2185],{"data":2186,"marks":2187,"value":210,"nodeType":79},{},[],{"data":2189,"content":2190,"nodeType":84},{},[2191],{"data":2192,"marks":2193,"value":218,"nodeType":79},{},[],{"metadata":2195,"sys":2198,"fields":2203},{"tags":2196,"concepts":2197},[],[],{"space":2199,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2201,"publishedVersion":59,"revision":22,"locale":27},{"sys":2200},{"type":12,"linkType":13,"id":14},{"sys":2202},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2204},{"url":234,"details":2205,"fileName":240,"contentType":241},{"size":236,"image":2206},{"width":238,"height":239},{"sys":2208,"fields":2211},{"id":2209,"createdAt":2210},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":2212,"slug":2213,"articleIntro":2212,"category":2214},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[2215],{"metadata":2216,"sys":2219,"fields":2226},{"tags":2217,"concepts":2218},[],[],{"space":2220,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2222,"publishedVersion":189,"revision":59,"contentType":2224,"locale":27},{"sys":2221},{"type":12,"linkType":13,"id":14},{"sys":2223},{"id":20,"type":12,"linkType":21},{"sys":2225},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2227,"metaTitle":199,"metaDescription":200,"mainTitle":2228,"subtitle":219,"heroImage":2243,"ctaButton":242,"ctaLink":243},[198],{"data":2229,"content":2230,"nodeType":71},{},[2231,2237],{"data":2232,"content":2233,"nodeType":211},{},[2234],{"data":2235,"marks":2236,"value":210,"nodeType":79},{},[],{"data":2238,"content":2239,"nodeType":84},{},[2240],{"data":2241,"marks":2242,"value":218,"nodeType":79},{},[],{"metadata":2244,"sys":2247,"fields":2252},{"tags":2245,"concepts":2246},[],[],{"space":2248,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2250,"publishedVersion":59,"revision":22,"locale":27},{"sys":2249},{"type":12,"linkType":13,"id":14},{"sys":2251},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2253},{"url":234,"details":2254,"fileName":240,"contentType":241},{"size":236,"image":2255},{"width":238,"height":239},{"sys":2257,"fields":2260},{"id":2258,"createdAt":2259},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":2261,"slug":2262,"articleIntro":2261,"category":2263},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[2264],{"metadata":2265,"sys":2268,"fields":2275},{"tags":2266,"concepts":2267},[],[],{"space":2269,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2271,"publishedVersion":189,"revision":59,"contentType":2273,"locale":27},{"sys":2270},{"type":12,"linkType":13,"id":14},{"sys":2272},{"id":20,"type":12,"linkType":21},{"sys":2274},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2276,"metaTitle":199,"metaDescription":200,"mainTitle":2277,"subtitle":219,"heroImage":2292,"ctaButton":242,"ctaLink":243},[198],{"data":2278,"content":2279,"nodeType":71},{},[2280,2286],{"data":2281,"content":2282,"nodeType":211},{},[2283],{"data":2284,"marks":2285,"value":210,"nodeType":79},{},[],{"data":2287,"content":2288,"nodeType":84},{},[2289],{"data":2290,"marks":2291,"value":218,"nodeType":79},{},[],{"metadata":2293,"sys":2296,"fields":2301},{"tags":2294,"concepts":2295},[],[],{"space":2297,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2299,"publishedVersion":59,"revision":22,"locale":27},{"sys":2298},{"type":12,"linkType":13,"id":14},{"sys":2300},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2302},{"url":234,"details":2303,"fileName":240,"contentType":241},{"size":236,"image":2304},{"width":238,"height":239},{"sys":2306,"fields":2309},{"id":2307,"createdAt":2308},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":2310,"slug":2311,"articleIntro":2310,"category":2312},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[2313],{"metadata":2314,"sys":2317,"fields":2324},{"tags":2315,"concepts":2316},[],[],{"space":2318,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2320,"publishedVersion":189,"revision":59,"contentType":2322,"locale":27},{"sys":2319},{"type":12,"linkType":13,"id":14},{"sys":2321},{"id":20,"type":12,"linkType":21},{"sys":2323},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2325,"metaTitle":199,"metaDescription":200,"mainTitle":2326,"subtitle":219,"heroImage":2341,"ctaButton":242,"ctaLink":243},[198],{"data":2327,"content":2328,"nodeType":71},{},[2329,2335],{"data":2330,"content":2331,"nodeType":211},{},[2332],{"data":2333,"marks":2334,"value":210,"nodeType":79},{},[],{"data":2336,"content":2337,"nodeType":84},{},[2338],{"data":2339,"marks":2340,"value":218,"nodeType":79},{},[],{"metadata":2342,"sys":2345,"fields":2350},{"tags":2343,"concepts":2344},[],[],{"space":2346,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2348,"publishedVersion":59,"revision":22,"locale":27},{"sys":2347},{"type":12,"linkType":13,"id":14},{"sys":2349},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2351},{"url":234,"details":2352,"fileName":240,"contentType":241},{"size":236,"image":2353},{"width":238,"height":239},{"sys":2355,"fields":2358},{"id":2356,"createdAt":2357},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":2359,"slug":2360,"articleIntro":2359,"category":2361},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[2362],{"metadata":2363,"sys":2366,"fields":2373},{"tags":2364,"concepts":2365},[],[],{"space":2367,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2369,"publishedVersion":189,"revision":59,"contentType":2371,"locale":27},{"sys":2368},{"type":12,"linkType":13,"id":14},{"sys":2370},{"id":20,"type":12,"linkType":21},{"sys":2372},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2374,"metaTitle":199,"metaDescription":200,"mainTitle":2375,"subtitle":219,"heroImage":2390,"ctaButton":242,"ctaLink":243},[198],{"data":2376,"content":2377,"nodeType":71},{},[2378,2384],{"data":2379,"content":2380,"nodeType":211},{},[2381],{"data":2382,"marks":2383,"value":210,"nodeType":79},{},[],{"data":2385,"content":2386,"nodeType":84},{},[2387],{"data":2388,"marks":2389,"value":218,"nodeType":79},{},[],{"metadata":2391,"sys":2394,"fields":2399},{"tags":2392,"concepts":2393},[],[],{"space":2395,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2397,"publishedVersion":59,"revision":22,"locale":27},{"sys":2396},{"type":12,"linkType":13,"id":14},{"sys":2398},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2400},{"url":234,"details":2401,"fileName":240,"contentType":241},{"size":236,"image":2402},{"width":238,"height":239},{"sys":2404,"fields":2407},{"id":2405,"createdAt":2406},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":2408,"slug":2409,"articleIntro":2408,"category":2410},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[2411],{"metadata":2412,"sys":2415,"fields":2422},{"tags":2413,"concepts":2414},[],[],{"space":2416,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2418,"publishedVersion":189,"revision":59,"contentType":2420,"locale":27},{"sys":2417},{"type":12,"linkType":13,"id":14},{"sys":2419},{"id":20,"type":12,"linkType":21},{"sys":2421},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2423,"metaTitle":199,"metaDescription":200,"mainTitle":2424,"subtitle":219,"heroImage":2439,"ctaButton":242,"ctaLink":243},[198],{"data":2425,"content":2426,"nodeType":71},{},[2427,2433],{"data":2428,"content":2429,"nodeType":211},{},[2430],{"data":2431,"marks":2432,"value":210,"nodeType":79},{},[],{"data":2434,"content":2435,"nodeType":84},{},[2436],{"data":2437,"marks":2438,"value":218,"nodeType":79},{},[],{"metadata":2440,"sys":2443,"fields":2448},{"tags":2441,"concepts":2442},[],[],{"space":2444,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2446,"publishedVersion":59,"revision":22,"locale":27},{"sys":2445},{"type":12,"linkType":13,"id":14},{"sys":2447},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2449},{"url":234,"details":2450,"fileName":240,"contentType":241},{"size":236,"image":2451},{"width":238,"height":239},{"sys":2453,"fields":2456},{"id":2454,"createdAt":2455},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":2457,"slug":2458,"articleIntro":2457,"category":2459},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[2460],{"metadata":2461,"sys":2464,"fields":2471},{"tags":2462,"concepts":2463},[],[],{"space":2465,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2467,"publishedVersion":189,"revision":59,"contentType":2469,"locale":27},{"sys":2466},{"type":12,"linkType":13,"id":14},{"sys":2468},{"id":20,"type":12,"linkType":21},{"sys":2470},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2472,"metaTitle":199,"metaDescription":200,"mainTitle":2473,"subtitle":219,"heroImage":2488,"ctaButton":242,"ctaLink":243},[198],{"data":2474,"content":2475,"nodeType":71},{},[2476,2482],{"data":2477,"content":2478,"nodeType":211},{},[2479],{"data":2480,"marks":2481,"value":210,"nodeType":79},{},[],{"data":2483,"content":2484,"nodeType":84},{},[2485],{"data":2486,"marks":2487,"value":218,"nodeType":79},{},[],{"metadata":2489,"sys":2492,"fields":2497},{"tags":2490,"concepts":2491},[],[],{"space":2493,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2495,"publishedVersion":59,"revision":22,"locale":27},{"sys":2494},{"type":12,"linkType":13,"id":14},{"sys":2496},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2498},{"url":234,"details":2499,"fileName":240,"contentType":241},{"size":236,"image":2500},{"width":238,"height":239},{"sys":2502,"fields":2505},{"id":2503,"createdAt":2504},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":2506,"slug":2507,"articleIntro":-1,"category":2508},"Compte 705 - Études","compte-705-etudes",[2509],{"metadata":2510,"sys":2513,"fields":2520},{"tags":2511,"concepts":2512},[],[],{"space":2514,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2516,"publishedVersion":189,"revision":59,"contentType":2518,"locale":27},{"sys":2515},{"type":12,"linkType":13,"id":14},{"sys":2517},{"id":20,"type":12,"linkType":21},{"sys":2519},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2521,"metaTitle":199,"metaDescription":200,"mainTitle":2522,"subtitle":219,"heroImage":2537,"ctaButton":242,"ctaLink":243},[198],{"data":2523,"content":2524,"nodeType":71},{},[2525,2531],{"data":2526,"content":2527,"nodeType":211},{},[2528],{"data":2529,"marks":2530,"value":210,"nodeType":79},{},[],{"data":2532,"content":2533,"nodeType":84},{},[2534],{"data":2535,"marks":2536,"value":218,"nodeType":79},{},[],{"metadata":2538,"sys":2541,"fields":2546},{"tags":2539,"concepts":2540},[],[],{"space":2542,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2544,"publishedVersion":59,"revision":22,"locale":27},{"sys":2543},{"type":12,"linkType":13,"id":14},{"sys":2545},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2547},{"url":234,"details":2548,"fileName":240,"contentType":241},{"size":236,"image":2549},{"width":238,"height":239},{"sys":2551,"fields":2554},{"id":2552,"createdAt":2553},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":2555,"slug":2556,"articleIntro":2555,"category":2557},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[2558],{"metadata":2559,"sys":2562,"fields":2569},{"tags":2560,"concepts":2561},[],[],{"space":2563,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2565,"publishedVersion":189,"revision":59,"contentType":2567,"locale":27},{"sys":2564},{"type":12,"linkType":13,"id":14},{"sys":2566},{"id":20,"type":12,"linkType":21},{"sys":2568},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2570,"metaTitle":199,"metaDescription":200,"mainTitle":2571,"subtitle":219,"heroImage":2586,"ctaButton":242,"ctaLink":243},[198],{"data":2572,"content":2573,"nodeType":71},{},[2574,2580],{"data":2575,"content":2576,"nodeType":211},{},[2577],{"data":2578,"marks":2579,"value":210,"nodeType":79},{},[],{"data":2581,"content":2582,"nodeType":84},{},[2583],{"data":2584,"marks":2585,"value":218,"nodeType":79},{},[],{"metadata":2587,"sys":2590,"fields":2595},{"tags":2588,"concepts":2589},[],[],{"space":2591,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2593,"publishedVersion":59,"revision":22,"locale":27},{"sys":2592},{"type":12,"linkType":13,"id":14},{"sys":2594},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2596},{"url":234,"details":2597,"fileName":240,"contentType":241},{"size":236,"image":2598},{"width":238,"height":239},{"sys":2600,"fields":2603},{"id":2601,"createdAt":2602},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":2604,"slug":2605,"articleIntro":2604,"category":2606},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[2607],{"metadata":2608,"sys":2611,"fields":2618},{"tags":2609,"concepts":2610},[],[],{"space":2612,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2614,"publishedVersion":189,"revision":59,"contentType":2616,"locale":27},{"sys":2613},{"type":12,"linkType":13,"id":14},{"sys":2615},{"id":20,"type":12,"linkType":21},{"sys":2617},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2619,"metaTitle":199,"metaDescription":200,"mainTitle":2620,"subtitle":219,"heroImage":2635,"ctaButton":242,"ctaLink":243},[198],{"data":2621,"content":2622,"nodeType":71},{},[2623,2629],{"data":2624,"content":2625,"nodeType":211},{},[2626],{"data":2627,"marks":2628,"value":210,"nodeType":79},{},[],{"data":2630,"content":2631,"nodeType":84},{},[2632],{"data":2633,"marks":2634,"value":218,"nodeType":79},{},[],{"metadata":2636,"sys":2639,"fields":2644},{"tags":2637,"concepts":2638},[],[],{"space":2640,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2642,"publishedVersion":59,"revision":22,"locale":27},{"sys":2641},{"type":12,"linkType":13,"id":14},{"sys":2643},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2645},{"url":234,"details":2646,"fileName":240,"contentType":241},{"size":236,"image":2647},{"width":238,"height":239},{"sys":2649,"fields":2652},{"id":2650,"createdAt":2651},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":2653,"slug":2654,"articleIntro":2653,"category":2655},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[2656],{"metadata":2657,"sys":2660,"fields":2667},{"tags":2658,"concepts":2659},[],[],{"space":2661,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2663,"publishedVersion":189,"revision":59,"contentType":2665,"locale":27},{"sys":2662},{"type":12,"linkType":13,"id":14},{"sys":2664},{"id":20,"type":12,"linkType":21},{"sys":2666},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2668,"metaTitle":199,"metaDescription":200,"mainTitle":2669,"subtitle":219,"heroImage":2684,"ctaButton":242,"ctaLink":243},[198],{"data":2670,"content":2671,"nodeType":71},{},[2672,2678],{"data":2673,"content":2674,"nodeType":211},{},[2675],{"data":2676,"marks":2677,"value":210,"nodeType":79},{},[],{"data":2679,"content":2680,"nodeType":84},{},[2681],{"data":2682,"marks":2683,"value":218,"nodeType":79},{},[],{"metadata":2685,"sys":2688,"fields":2693},{"tags":2686,"concepts":2687},[],[],{"space":2689,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2691,"publishedVersion":59,"revision":22,"locale":27},{"sys":2690},{"type":12,"linkType":13,"id":14},{"sys":2692},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2694},{"url":234,"details":2695,"fileName":240,"contentType":241},{"size":236,"image":2696},{"width":238,"height":239},{"sys":2698,"fields":2701},{"id":2699,"createdAt":2700},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":2702,"slug":2703,"articleIntro":2702,"category":2704},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[2705],{"metadata":2706,"sys":2709,"fields":2716},{"tags":2707,"concepts":2708},[],[],{"space":2710,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2712,"publishedVersion":189,"revision":59,"contentType":2714,"locale":27},{"sys":2711},{"type":12,"linkType":13,"id":14},{"sys":2713},{"id":20,"type":12,"linkType":21},{"sys":2715},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2717,"metaTitle":199,"metaDescription":200,"mainTitle":2718,"subtitle":219,"heroImage":2733,"ctaButton":242,"ctaLink":243},[198],{"data":2719,"content":2720,"nodeType":71},{},[2721,2727],{"data":2722,"content":2723,"nodeType":211},{},[2724],{"data":2725,"marks":2726,"value":210,"nodeType":79},{},[],{"data":2728,"content":2729,"nodeType":84},{},[2730],{"data":2731,"marks":2732,"value":218,"nodeType":79},{},[],{"metadata":2734,"sys":2737,"fields":2742},{"tags":2735,"concepts":2736},[],[],{"space":2738,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2740,"publishedVersion":59,"revision":22,"locale":27},{"sys":2739},{"type":12,"linkType":13,"id":14},{"sys":2741},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2743},{"url":234,"details":2744,"fileName":240,"contentType":241},{"size":236,"image":2745},{"width":238,"height":239},{"sys":2747,"fields":2750},{"id":2748,"createdAt":2749},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":2751,"slug":2752,"articleIntro":2751,"category":2753},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[2754],{"metadata":2755,"sys":2758,"fields":2765},{"tags":2756,"concepts":2757},[],[],{"space":2759,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2761,"publishedVersion":189,"revision":59,"contentType":2763,"locale":27},{"sys":2760},{"type":12,"linkType":13,"id":14},{"sys":2762},{"id":20,"type":12,"linkType":21},{"sys":2764},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2766,"metaTitle":199,"metaDescription":200,"mainTitle":2767,"subtitle":219,"heroImage":2782,"ctaButton":242,"ctaLink":243},[198],{"data":2768,"content":2769,"nodeType":71},{},[2770,2776],{"data":2771,"content":2772,"nodeType":211},{},[2773],{"data":2774,"marks":2775,"value":210,"nodeType":79},{},[],{"data":2777,"content":2778,"nodeType":84},{},[2779],{"data":2780,"marks":2781,"value":218,"nodeType":79},{},[],{"metadata":2783,"sys":2786,"fields":2791},{"tags":2784,"concepts":2785},[],[],{"space":2787,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2789,"publishedVersion":59,"revision":22,"locale":27},{"sys":2788},{"type":12,"linkType":13,"id":14},{"sys":2790},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2792},{"url":234,"details":2793,"fileName":240,"contentType":241},{"size":236,"image":2794},{"width":238,"height":239},{"sys":2796,"fields":2799},{"id":2797,"createdAt":2798},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":2800,"slug":2801,"articleIntro":-1,"category":2802},"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",[2803],{"metadata":2804,"sys":2807,"fields":2814},{"tags":2805,"concepts":2806},[],[],{"space":2808,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2810,"publishedVersion":189,"revision":59,"contentType":2812,"locale":27},{"sys":2809},{"type":12,"linkType":13,"id":14},{"sys":2811},{"id":20,"type":12,"linkType":21},{"sys":2813},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2815,"metaTitle":199,"metaDescription":200,"mainTitle":2816,"subtitle":219,"heroImage":2831,"ctaButton":242,"ctaLink":243},[198],{"data":2817,"content":2818,"nodeType":71},{},[2819,2825],{"data":2820,"content":2821,"nodeType":211},{},[2822],{"data":2823,"marks":2824,"value":210,"nodeType":79},{},[],{"data":2826,"content":2827,"nodeType":84},{},[2828],{"data":2829,"marks":2830,"value":218,"nodeType":79},{},[],{"metadata":2832,"sys":2835,"fields":2840},{"tags":2833,"concepts":2834},[],[],{"space":2836,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2838,"publishedVersion":59,"revision":22,"locale":27},{"sys":2837},{"type":12,"linkType":13,"id":14},{"sys":2839},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2841},{"url":234,"details":2842,"fileName":240,"contentType":241},{"size":236,"image":2843},{"width":238,"height":239},{"sys":2845,"fields":2848},{"id":2846,"createdAt":2847},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":2849,"slug":2850,"articleIntro":-1,"category":2851},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[2852],{"metadata":2853,"sys":2856,"fields":2863},{"tags":2854,"concepts":2855},[],[],{"space":2857,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2859,"publishedVersion":189,"revision":59,"contentType":2861,"locale":27},{"sys":2858},{"type":12,"linkType":13,"id":14},{"sys":2860},{"id":20,"type":12,"linkType":21},{"sys":2862},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2864,"metaTitle":199,"metaDescription":200,"mainTitle":2865,"subtitle":219,"heroImage":2880,"ctaButton":242,"ctaLink":243},[198],{"data":2866,"content":2867,"nodeType":71},{},[2868,2874],{"data":2869,"content":2870,"nodeType":211},{},[2871],{"data":2872,"marks":2873,"value":210,"nodeType":79},{},[],{"data":2875,"content":2876,"nodeType":84},{},[2877],{"data":2878,"marks":2879,"value":218,"nodeType":79},{},[],{"metadata":2881,"sys":2884,"fields":2889},{"tags":2882,"concepts":2883},[],[],{"space":2885,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2887,"publishedVersion":59,"revision":22,"locale":27},{"sys":2886},{"type":12,"linkType":13,"id":14},{"sys":2888},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2890},{"url":234,"details":2891,"fileName":240,"contentType":241},{"size":236,"image":2892},{"width":238,"height":239},{"sys":2894,"fields":2897},{"id":2895,"createdAt":2896},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":2898,"slug":2899,"articleIntro":2898,"category":2900},"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",[2901],{"metadata":2902,"sys":2905,"fields":2912},{"tags":2903,"concepts":2904},[],[],{"space":2906,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2908,"publishedVersion":189,"revision":59,"contentType":2910,"locale":27},{"sys":2907},{"type":12,"linkType":13,"id":14},{"sys":2909},{"id":20,"type":12,"linkType":21},{"sys":2911},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2913,"metaTitle":199,"metaDescription":200,"mainTitle":2914,"subtitle":219,"heroImage":2929,"ctaButton":242,"ctaLink":243},[198],{"data":2915,"content":2916,"nodeType":71},{},[2917,2923],{"data":2918,"content":2919,"nodeType":211},{},[2920],{"data":2921,"marks":2922,"value":210,"nodeType":79},{},[],{"data":2924,"content":2925,"nodeType":84},{},[2926],{"data":2927,"marks":2928,"value":218,"nodeType":79},{},[],{"metadata":2930,"sys":2933,"fields":2938},{"tags":2931,"concepts":2932},[],[],{"space":2934,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2936,"publishedVersion":59,"revision":22,"locale":27},{"sys":2935},{"type":12,"linkType":13,"id":14},{"sys":2937},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2939},{"url":234,"details":2940,"fileName":240,"contentType":241},{"size":236,"image":2941},{"width":238,"height":239},{"sys":2943,"fields":2946},{"id":2944,"createdAt":2945},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":2947,"slug":2948,"articleIntro":-1,"category":2949},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[2950],{"metadata":2951,"sys":2954,"fields":2961},{"tags":2952,"concepts":2953},[],[],{"space":2955,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":2957,"publishedVersion":189,"revision":59,"contentType":2959,"locale":27},{"sys":2956},{"type":12,"linkType":13,"id":14},{"sys":2958},{"id":20,"type":12,"linkType":21},{"sys":2960},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":2962,"metaTitle":199,"metaDescription":200,"mainTitle":2963,"subtitle":219,"heroImage":2978,"ctaButton":242,"ctaLink":243},[198],{"data":2964,"content":2965,"nodeType":71},{},[2966,2972],{"data":2967,"content":2968,"nodeType":211},{},[2969],{"data":2970,"marks":2971,"value":210,"nodeType":79},{},[],{"data":2973,"content":2974,"nodeType":84},{},[2975],{"data":2976,"marks":2977,"value":218,"nodeType":79},{},[],{"metadata":2979,"sys":2982,"fields":2987},{"tags":2980,"concepts":2981},[],[],{"space":2983,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":2985,"publishedVersion":59,"revision":22,"locale":27},{"sys":2984},{"type":12,"linkType":13,"id":14},{"sys":2986},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":2988},{"url":234,"details":2989,"fileName":240,"contentType":241},{"size":236,"image":2990},{"width":238,"height":239},{"sys":2992,"fields":2995},{"id":2993,"createdAt":2994},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":2996,"slug":2997,"articleIntro":2996,"category":2998},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[2999],{"metadata":3000,"sys":3003,"fields":3010},{"tags":3001,"concepts":3002},[],[],{"space":3004,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3006,"publishedVersion":189,"revision":59,"contentType":3008,"locale":27},{"sys":3005},{"type":12,"linkType":13,"id":14},{"sys":3007},{"id":20,"type":12,"linkType":21},{"sys":3009},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3011,"metaTitle":199,"metaDescription":200,"mainTitle":3012,"subtitle":219,"heroImage":3027,"ctaButton":242,"ctaLink":243},[198],{"data":3013,"content":3014,"nodeType":71},{},[3015,3021],{"data":3016,"content":3017,"nodeType":211},{},[3018],{"data":3019,"marks":3020,"value":210,"nodeType":79},{},[],{"data":3022,"content":3023,"nodeType":84},{},[3024],{"data":3025,"marks":3026,"value":218,"nodeType":79},{},[],{"metadata":3028,"sys":3031,"fields":3036},{"tags":3029,"concepts":3030},[],[],{"space":3032,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3034,"publishedVersion":59,"revision":22,"locale":27},{"sys":3033},{"type":12,"linkType":13,"id":14},{"sys":3035},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3037},{"url":234,"details":3038,"fileName":240,"contentType":241},{"size":236,"image":3039},{"width":238,"height":239},{"sys":3041,"fields":3044},{"id":3042,"createdAt":3043},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":3045,"slug":3046,"articleIntro":3045,"category":3047},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[3048],{"metadata":3049,"sys":3052,"fields":3059},{"tags":3050,"concepts":3051},[],[],{"space":3053,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3055,"publishedVersion":189,"revision":59,"contentType":3057,"locale":27},{"sys":3054},{"type":12,"linkType":13,"id":14},{"sys":3056},{"id":20,"type":12,"linkType":21},{"sys":3058},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3060,"metaTitle":199,"metaDescription":200,"mainTitle":3061,"subtitle":219,"heroImage":3076,"ctaButton":242,"ctaLink":243},[198],{"data":3062,"content":3063,"nodeType":71},{},[3064,3070],{"data":3065,"content":3066,"nodeType":211},{},[3067],{"data":3068,"marks":3069,"value":210,"nodeType":79},{},[],{"data":3071,"content":3072,"nodeType":84},{},[3073],{"data":3074,"marks":3075,"value":218,"nodeType":79},{},[],{"metadata":3077,"sys":3080,"fields":3085},{"tags":3078,"concepts":3079},[],[],{"space":3081,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3083,"publishedVersion":59,"revision":22,"locale":27},{"sys":3082},{"type":12,"linkType":13,"id":14},{"sys":3084},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3086},{"url":234,"details":3087,"fileName":240,"contentType":241},{"size":236,"image":3088},{"width":238,"height":239},{"sys":3090,"fields":3093},{"id":3091,"createdAt":3092},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":3094,"slug":3095,"articleIntro":3094,"category":3096},"Compte 211 - Terrains","compte-211-terrains",[3097],{"metadata":3098,"sys":3101,"fields":3108},{"tags":3099,"concepts":3100},[],[],{"space":3102,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3104,"publishedVersion":189,"revision":59,"contentType":3106,"locale":27},{"sys":3103},{"type":12,"linkType":13,"id":14},{"sys":3105},{"id":20,"type":12,"linkType":21},{"sys":3107},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3109,"metaTitle":199,"metaDescription":200,"mainTitle":3110,"subtitle":219,"heroImage":3125,"ctaButton":242,"ctaLink":243},[198],{"data":3111,"content":3112,"nodeType":71},{},[3113,3119],{"data":3114,"content":3115,"nodeType":211},{},[3116],{"data":3117,"marks":3118,"value":210,"nodeType":79},{},[],{"data":3120,"content":3121,"nodeType":84},{},[3122],{"data":3123,"marks":3124,"value":218,"nodeType":79},{},[],{"metadata":3126,"sys":3129,"fields":3134},{"tags":3127,"concepts":3128},[],[],{"space":3130,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3132,"publishedVersion":59,"revision":22,"locale":27},{"sys":3131},{"type":12,"linkType":13,"id":14},{"sys":3133},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3135},{"url":234,"details":3136,"fileName":240,"contentType":241},{"size":236,"image":3137},{"width":238,"height":239},{"sys":3139,"fields":3142},{"id":3140,"createdAt":3141},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":3143,"slug":3144,"articleIntro":3143,"category":3145},"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",[3146],{"metadata":3147,"sys":3150,"fields":3157},{"tags":3148,"concepts":3149},[],[],{"space":3151,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3153,"publishedVersion":189,"revision":59,"contentType":3155,"locale":27},{"sys":3152},{"type":12,"linkType":13,"id":14},{"sys":3154},{"id":20,"type":12,"linkType":21},{"sys":3156},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3158,"metaTitle":199,"metaDescription":200,"mainTitle":3159,"subtitle":219,"heroImage":3174,"ctaButton":242,"ctaLink":243},[198],{"data":3160,"content":3161,"nodeType":71},{},[3162,3168],{"data":3163,"content":3164,"nodeType":211},{},[3165],{"data":3166,"marks":3167,"value":210,"nodeType":79},{},[],{"data":3169,"content":3170,"nodeType":84},{},[3171],{"data":3172,"marks":3173,"value":218,"nodeType":79},{},[],{"metadata":3175,"sys":3178,"fields":3183},{"tags":3176,"concepts":3177},[],[],{"space":3179,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3181,"publishedVersion":59,"revision":22,"locale":27},{"sys":3180},{"type":12,"linkType":13,"id":14},{"sys":3182},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3184},{"url":234,"details":3185,"fileName":240,"contentType":241},{"size":236,"image":3186},{"width":238,"height":239},{"sys":3188,"fields":3191},{"id":3189,"createdAt":3190},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":3192,"slug":3193,"articleIntro":-1,"category":3194},"Compte 704 - Travaux","compte-704---travaux",[3195],{"metadata":3196,"sys":3199,"fields":3206},{"tags":3197,"concepts":3198},[],[],{"space":3200,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3202,"publishedVersion":189,"revision":59,"contentType":3204,"locale":27},{"sys":3201},{"type":12,"linkType":13,"id":14},{"sys":3203},{"id":20,"type":12,"linkType":21},{"sys":3205},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3207,"metaTitle":199,"metaDescription":200,"mainTitle":3208,"subtitle":219,"heroImage":3223,"ctaButton":242,"ctaLink":243},[198],{"data":3209,"content":3210,"nodeType":71},{},[3211,3217],{"data":3212,"content":3213,"nodeType":211},{},[3214],{"data":3215,"marks":3216,"value":210,"nodeType":79},{},[],{"data":3218,"content":3219,"nodeType":84},{},[3220],{"data":3221,"marks":3222,"value":218,"nodeType":79},{},[],{"metadata":3224,"sys":3227,"fields":3232},{"tags":3225,"concepts":3226},[],[],{"space":3228,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3230,"publishedVersion":59,"revision":22,"locale":27},{"sys":3229},{"type":12,"linkType":13,"id":14},{"sys":3231},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3233},{"url":234,"details":3234,"fileName":240,"contentType":241},{"size":236,"image":3235},{"width":238,"height":239},{"sys":3237,"fields":3240},{"id":3238,"createdAt":3239},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":3241,"slug":3242,"articleIntro":3241,"category":3243},"Compte 60 - Achats","compte-60-achats",[3244],{"metadata":3245,"sys":3248,"fields":3255},{"tags":3246,"concepts":3247},[],[],{"space":3249,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3251,"publishedVersion":189,"revision":59,"contentType":3253,"locale":27},{"sys":3250},{"type":12,"linkType":13,"id":14},{"sys":3252},{"id":20,"type":12,"linkType":21},{"sys":3254},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3256,"metaTitle":199,"metaDescription":200,"mainTitle":3257,"subtitle":219,"heroImage":3272,"ctaButton":242,"ctaLink":243},[198],{"data":3258,"content":3259,"nodeType":71},{},[3260,3266],{"data":3261,"content":3262,"nodeType":211},{},[3263],{"data":3264,"marks":3265,"value":210,"nodeType":79},{},[],{"data":3267,"content":3268,"nodeType":84},{},[3269],{"data":3270,"marks":3271,"value":218,"nodeType":79},{},[],{"metadata":3273,"sys":3276,"fields":3281},{"tags":3274,"concepts":3275},[],[],{"space":3277,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3279,"publishedVersion":59,"revision":22,"locale":27},{"sys":3278},{"type":12,"linkType":13,"id":14},{"sys":3280},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3282},{"url":234,"details":3283,"fileName":240,"contentType":241},{"size":236,"image":3284},{"width":238,"height":239},{"sys":3286,"fields":3289},{"id":3287,"createdAt":3288},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":3290,"slug":3291,"articleIntro":-1,"category":3292},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[3293],{"metadata":3294,"sys":3297,"fields":3304},{"tags":3295,"concepts":3296},[],[],{"space":3298,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3300,"publishedVersion":189,"revision":59,"contentType":3302,"locale":27},{"sys":3299},{"type":12,"linkType":13,"id":14},{"sys":3301},{"id":20,"type":12,"linkType":21},{"sys":3303},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3305,"metaTitle":199,"metaDescription":200,"mainTitle":3306,"subtitle":219,"heroImage":3321,"ctaButton":242,"ctaLink":243},[198],{"data":3307,"content":3308,"nodeType":71},{},[3309,3315],{"data":3310,"content":3311,"nodeType":211},{},[3312],{"data":3313,"marks":3314,"value":210,"nodeType":79},{},[],{"data":3316,"content":3317,"nodeType":84},{},[3318],{"data":3319,"marks":3320,"value":218,"nodeType":79},{},[],{"metadata":3322,"sys":3325,"fields":3330},{"tags":3323,"concepts":3324},[],[],{"space":3326,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3328,"publishedVersion":59,"revision":22,"locale":27},{"sys":3327},{"type":12,"linkType":13,"id":14},{"sys":3329},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3331},{"url":234,"details":3332,"fileName":240,"contentType":241},{"size":236,"image":3333},{"width":238,"height":239},{"sys":3335,"fields":3338},{"id":3336,"createdAt":3337},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":3339,"slug":3340,"articleIntro":-1,"category":3341},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[3342],{"metadata":3343,"sys":3346,"fields":3353},{"tags":3344,"concepts":3345},[],[],{"space":3347,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3349,"publishedVersion":189,"revision":59,"contentType":3351,"locale":27},{"sys":3348},{"type":12,"linkType":13,"id":14},{"sys":3350},{"id":20,"type":12,"linkType":21},{"sys":3352},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3354,"metaTitle":199,"metaDescription":200,"mainTitle":3355,"subtitle":219,"heroImage":3370,"ctaButton":242,"ctaLink":243},[198],{"data":3356,"content":3357,"nodeType":71},{},[3358,3364],{"data":3359,"content":3360,"nodeType":211},{},[3361],{"data":3362,"marks":3363,"value":210,"nodeType":79},{},[],{"data":3365,"content":3366,"nodeType":84},{},[3367],{"data":3368,"marks":3369,"value":218,"nodeType":79},{},[],{"metadata":3371,"sys":3374,"fields":3379},{"tags":3372,"concepts":3373},[],[],{"space":3375,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3377,"publishedVersion":59,"revision":22,"locale":27},{"sys":3376},{"type":12,"linkType":13,"id":14},{"sys":3378},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3380},{"url":234,"details":3381,"fileName":240,"contentType":241},{"size":236,"image":3382},{"width":238,"height":239},{"sys":3384,"fields":3387},{"id":3385,"createdAt":3386},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":3388,"slug":3389,"articleIntro":3388,"category":3390},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[3391],{"metadata":3392,"sys":3395,"fields":3402},{"tags":3393,"concepts":3394},[],[],{"space":3396,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3398,"publishedVersion":189,"revision":59,"contentType":3400,"locale":27},{"sys":3397},{"type":12,"linkType":13,"id":14},{"sys":3399},{"id":20,"type":12,"linkType":21},{"sys":3401},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3403,"metaTitle":199,"metaDescription":200,"mainTitle":3404,"subtitle":219,"heroImage":3419,"ctaButton":242,"ctaLink":243},[198],{"data":3405,"content":3406,"nodeType":71},{},[3407,3413],{"data":3408,"content":3409,"nodeType":211},{},[3410],{"data":3411,"marks":3412,"value":210,"nodeType":79},{},[],{"data":3414,"content":3415,"nodeType":84},{},[3416],{"data":3417,"marks":3418,"value":218,"nodeType":79},{},[],{"metadata":3420,"sys":3423,"fields":3428},{"tags":3421,"concepts":3422},[],[],{"space":3424,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3426,"publishedVersion":59,"revision":22,"locale":27},{"sys":3425},{"type":12,"linkType":13,"id":14},{"sys":3427},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3429},{"url":234,"details":3430,"fileName":240,"contentType":241},{"size":236,"image":3431},{"width":238,"height":239},{"sys":3433,"fields":3436},{"id":3434,"createdAt":3435},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":3437,"slug":3438,"articleIntro":3437,"category":3439},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[3440],{"metadata":3441,"sys":3444,"fields":3451},{"tags":3442,"concepts":3443},[],[],{"space":3445,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3447,"publishedVersion":189,"revision":59,"contentType":3449,"locale":27},{"sys":3446},{"type":12,"linkType":13,"id":14},{"sys":3448},{"id":20,"type":12,"linkType":21},{"sys":3450},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3452,"metaTitle":199,"metaDescription":200,"mainTitle":3453,"subtitle":219,"heroImage":3468,"ctaButton":242,"ctaLink":243},[198],{"data":3454,"content":3455,"nodeType":71},{},[3456,3462],{"data":3457,"content":3458,"nodeType":211},{},[3459],{"data":3460,"marks":3461,"value":210,"nodeType":79},{},[],{"data":3463,"content":3464,"nodeType":84},{},[3465],{"data":3466,"marks":3467,"value":218,"nodeType":79},{},[],{"metadata":3469,"sys":3472,"fields":3477},{"tags":3470,"concepts":3471},[],[],{"space":3473,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3475,"publishedVersion":59,"revision":22,"locale":27},{"sys":3474},{"type":12,"linkType":13,"id":14},{"sys":3476},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3478},{"url":234,"details":3479,"fileName":240,"contentType":241},{"size":236,"image":3480},{"width":238,"height":239},{"sys":3482,"fields":3485},{"id":3483,"createdAt":3484},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":3486,"slug":3487,"articleIntro":3486,"category":3488},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[3489],{"metadata":3490,"sys":3493,"fields":3500},{"tags":3491,"concepts":3492},[],[],{"space":3494,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3496,"publishedVersion":189,"revision":59,"contentType":3498,"locale":27},{"sys":3495},{"type":12,"linkType":13,"id":14},{"sys":3497},{"id":20,"type":12,"linkType":21},{"sys":3499},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3501,"metaTitle":199,"metaDescription":200,"mainTitle":3502,"subtitle":219,"heroImage":3517,"ctaButton":242,"ctaLink":243},[198],{"data":3503,"content":3504,"nodeType":71},{},[3505,3511],{"data":3506,"content":3507,"nodeType":211},{},[3508],{"data":3509,"marks":3510,"value":210,"nodeType":79},{},[],{"data":3512,"content":3513,"nodeType":84},{},[3514],{"data":3515,"marks":3516,"value":218,"nodeType":79},{},[],{"metadata":3518,"sys":3521,"fields":3526},{"tags":3519,"concepts":3520},[],[],{"space":3522,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3524,"publishedVersion":59,"revision":22,"locale":27},{"sys":3523},{"type":12,"linkType":13,"id":14},{"sys":3525},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3527},{"url":234,"details":3528,"fileName":240,"contentType":241},{"size":236,"image":3529},{"width":238,"height":239},{"sys":3531,"fields":3534},{"id":3532,"createdAt":3533},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":3535,"slug":3536,"articleIntro":-1,"category":3537},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[3538],{"metadata":3539,"sys":3542,"fields":3549},{"tags":3540,"concepts":3541},[],[],{"space":3543,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3545,"publishedVersion":189,"revision":59,"contentType":3547,"locale":27},{"sys":3544},{"type":12,"linkType":13,"id":14},{"sys":3546},{"id":20,"type":12,"linkType":21},{"sys":3548},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3550,"metaTitle":199,"metaDescription":200,"mainTitle":3551,"subtitle":219,"heroImage":3566,"ctaButton":242,"ctaLink":243},[198],{"data":3552,"content":3553,"nodeType":71},{},[3554,3560],{"data":3555,"content":3556,"nodeType":211},{},[3557],{"data":3558,"marks":3559,"value":210,"nodeType":79},{},[],{"data":3561,"content":3562,"nodeType":84},{},[3563],{"data":3564,"marks":3565,"value":218,"nodeType":79},{},[],{"metadata":3567,"sys":3570,"fields":3575},{"tags":3568,"concepts":3569},[],[],{"space":3571,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3573,"publishedVersion":59,"revision":22,"locale":27},{"sys":3572},{"type":12,"linkType":13,"id":14},{"sys":3574},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3576},{"url":234,"details":3577,"fileName":240,"contentType":241},{"size":236,"image":3578},{"width":238,"height":239},{"sys":3580,"fields":3583},{"id":3581,"createdAt":3582},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":3584,"slug":3585,"articleIntro":3584,"category":3586},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[3587],{"metadata":3588,"sys":3591,"fields":3598},{"tags":3589,"concepts":3590},[],[],{"space":3592,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3594,"publishedVersion":189,"revision":59,"contentType":3596,"locale":27},{"sys":3593},{"type":12,"linkType":13,"id":14},{"sys":3595},{"id":20,"type":12,"linkType":21},{"sys":3597},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3599,"metaTitle":199,"metaDescription":200,"mainTitle":3600,"subtitle":219,"heroImage":3615,"ctaButton":242,"ctaLink":243},[198],{"data":3601,"content":3602,"nodeType":71},{},[3603,3609],{"data":3604,"content":3605,"nodeType":211},{},[3606],{"data":3607,"marks":3608,"value":210,"nodeType":79},{},[],{"data":3610,"content":3611,"nodeType":84},{},[3612],{"data":3613,"marks":3614,"value":218,"nodeType":79},{},[],{"metadata":3616,"sys":3619,"fields":3624},{"tags":3617,"concepts":3618},[],[],{"space":3620,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3622,"publishedVersion":59,"revision":22,"locale":27},{"sys":3621},{"type":12,"linkType":13,"id":14},{"sys":3623},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3625},{"url":234,"details":3626,"fileName":240,"contentType":241},{"size":236,"image":3627},{"width":238,"height":239},{"sys":3629,"fields":3632},{"id":3630,"createdAt":3631},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":3633,"slug":3634,"articleIntro":-1,"category":3635},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[3636],{"metadata":3637,"sys":3640,"fields":3647},{"tags":3638,"concepts":3639},[],[],{"space":3641,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3643,"publishedVersion":189,"revision":59,"contentType":3645,"locale":27},{"sys":3642},{"type":12,"linkType":13,"id":14},{"sys":3644},{"id":20,"type":12,"linkType":21},{"sys":3646},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3648,"metaTitle":199,"metaDescription":200,"mainTitle":3649,"subtitle":219,"heroImage":3664,"ctaButton":242,"ctaLink":243},[198],{"data":3650,"content":3651,"nodeType":71},{},[3652,3658],{"data":3653,"content":3654,"nodeType":211},{},[3655],{"data":3656,"marks":3657,"value":210,"nodeType":79},{},[],{"data":3659,"content":3660,"nodeType":84},{},[3661],{"data":3662,"marks":3663,"value":218,"nodeType":79},{},[],{"metadata":3665,"sys":3668,"fields":3673},{"tags":3666,"concepts":3667},[],[],{"space":3669,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3671,"publishedVersion":59,"revision":22,"locale":27},{"sys":3670},{"type":12,"linkType":13,"id":14},{"sys":3672},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3674},{"url":234,"details":3675,"fileName":240,"contentType":241},{"size":236,"image":3676},{"width":238,"height":239},{"sys":3678,"fields":3681},{"id":3679,"createdAt":3680},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":3682,"slug":3683,"articleIntro":-1,"category":3684},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[3685],{"metadata":3686,"sys":3689,"fields":3696},{"tags":3687,"concepts":3688},[],[],{"space":3690,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3692,"publishedVersion":189,"revision":59,"contentType":3694,"locale":27},{"sys":3691},{"type":12,"linkType":13,"id":14},{"sys":3693},{"id":20,"type":12,"linkType":21},{"sys":3695},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3697,"metaTitle":199,"metaDescription":200,"mainTitle":3698,"subtitle":219,"heroImage":3713,"ctaButton":242,"ctaLink":243},[198],{"data":3699,"content":3700,"nodeType":71},{},[3701,3707],{"data":3702,"content":3703,"nodeType":211},{},[3704],{"data":3705,"marks":3706,"value":210,"nodeType":79},{},[],{"data":3708,"content":3709,"nodeType":84},{},[3710],{"data":3711,"marks":3712,"value":218,"nodeType":79},{},[],{"metadata":3714,"sys":3717,"fields":3722},{"tags":3715,"concepts":3716},[],[],{"space":3718,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3720,"publishedVersion":59,"revision":22,"locale":27},{"sys":3719},{"type":12,"linkType":13,"id":14},{"sys":3721},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3723},{"url":234,"details":3724,"fileName":240,"contentType":241},{"size":236,"image":3725},{"width":238,"height":239},{"sys":3727,"fields":3730},{"id":3728,"createdAt":3729},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3731,"slug":3732,"articleIntro":3731,"category":3733},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3734],{"metadata":3735,"sys":3738,"fields":3745},{"tags":3736,"concepts":3737},[],[],{"space":3739,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3741,"publishedVersion":189,"revision":59,"contentType":3743,"locale":27},{"sys":3740},{"type":12,"linkType":13,"id":14},{"sys":3742},{"id":20,"type":12,"linkType":21},{"sys":3744},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3746,"metaTitle":199,"metaDescription":200,"mainTitle":3747,"subtitle":219,"heroImage":3762,"ctaButton":242,"ctaLink":243},[198],{"data":3748,"content":3749,"nodeType":71},{},[3750,3756],{"data":3751,"content":3752,"nodeType":211},{},[3753],{"data":3754,"marks":3755,"value":210,"nodeType":79},{},[],{"data":3757,"content":3758,"nodeType":84},{},[3759],{"data":3760,"marks":3761,"value":218,"nodeType":79},{},[],{"metadata":3763,"sys":3766,"fields":3771},{"tags":3764,"concepts":3765},[],[],{"space":3767,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3769,"publishedVersion":59,"revision":22,"locale":27},{"sys":3768},{"type":12,"linkType":13,"id":14},{"sys":3770},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3772},{"url":234,"details":3773,"fileName":240,"contentType":241},{"size":236,"image":3774},{"width":238,"height":239},{"sys":3776,"fields":3779},{"id":3777,"createdAt":3778},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":3780,"slug":3781,"articleIntro":3780,"category":3782},"Compte 53 - Caisse","compte-53-caisse",[3783],{"metadata":3784,"sys":3787,"fields":3794},{"tags":3785,"concepts":3786},[],[],{"space":3788,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3790,"publishedVersion":189,"revision":59,"contentType":3792,"locale":27},{"sys":3789},{"type":12,"linkType":13,"id":14},{"sys":3791},{"id":20,"type":12,"linkType":21},{"sys":3793},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3795,"metaTitle":199,"metaDescription":200,"mainTitle":3796,"subtitle":219,"heroImage":3811,"ctaButton":242,"ctaLink":243},[198],{"data":3797,"content":3798,"nodeType":71},{},[3799,3805],{"data":3800,"content":3801,"nodeType":211},{},[3802],{"data":3803,"marks":3804,"value":210,"nodeType":79},{},[],{"data":3806,"content":3807,"nodeType":84},{},[3808],{"data":3809,"marks":3810,"value":218,"nodeType":79},{},[],{"metadata":3812,"sys":3815,"fields":3820},{"tags":3813,"concepts":3814},[],[],{"space":3816,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3818,"publishedVersion":59,"revision":22,"locale":27},{"sys":3817},{"type":12,"linkType":13,"id":14},{"sys":3819},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3821},{"url":234,"details":3822,"fileName":240,"contentType":241},{"size":236,"image":3823},{"width":238,"height":239},{"sys":3825,"fields":3828},{"id":3826,"createdAt":3827},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":3829,"slug":3830,"articleIntro":3829,"category":3831},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[3832],{"metadata":3833,"sys":3836,"fields":3843},{"tags":3834,"concepts":3835},[],[],{"space":3837,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3839,"publishedVersion":189,"revision":59,"contentType":3841,"locale":27},{"sys":3838},{"type":12,"linkType":13,"id":14},{"sys":3840},{"id":20,"type":12,"linkType":21},{"sys":3842},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3844,"metaTitle":199,"metaDescription":200,"mainTitle":3845,"subtitle":219,"heroImage":3860,"ctaButton":242,"ctaLink":243},[198],{"data":3846,"content":3847,"nodeType":71},{},[3848,3854],{"data":3849,"content":3850,"nodeType":211},{},[3851],{"data":3852,"marks":3853,"value":210,"nodeType":79},{},[],{"data":3855,"content":3856,"nodeType":84},{},[3857],{"data":3858,"marks":3859,"value":218,"nodeType":79},{},[],{"metadata":3861,"sys":3864,"fields":3869},{"tags":3862,"concepts":3863},[],[],{"space":3865,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3867,"publishedVersion":59,"revision":22,"locale":27},{"sys":3866},{"type":12,"linkType":13,"id":14},{"sys":3868},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3870},{"url":234,"details":3871,"fileName":240,"contentType":241},{"size":236,"image":3872},{"width":238,"height":239},{"sys":3874,"fields":3877},{"id":3875,"createdAt":3876},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":3878,"slug":3879,"articleIntro":-1,"category":3880},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[3881],{"metadata":3882,"sys":3885,"fields":3892},{"tags":3883,"concepts":3884},[],[],{"space":3886,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3888,"publishedVersion":189,"revision":59,"contentType":3890,"locale":27},{"sys":3887},{"type":12,"linkType":13,"id":14},{"sys":3889},{"id":20,"type":12,"linkType":21},{"sys":3891},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3893,"metaTitle":199,"metaDescription":200,"mainTitle":3894,"subtitle":219,"heroImage":3909,"ctaButton":242,"ctaLink":243},[198],{"data":3895,"content":3896,"nodeType":71},{},[3897,3903],{"data":3898,"content":3899,"nodeType":211},{},[3900],{"data":3901,"marks":3902,"value":210,"nodeType":79},{},[],{"data":3904,"content":3905,"nodeType":84},{},[3906],{"data":3907,"marks":3908,"value":218,"nodeType":79},{},[],{"metadata":3910,"sys":3913,"fields":3918},{"tags":3911,"concepts":3912},[],[],{"space":3914,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3916,"publishedVersion":59,"revision":22,"locale":27},{"sys":3915},{"type":12,"linkType":13,"id":14},{"sys":3917},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3919},{"url":234,"details":3920,"fileName":240,"contentType":241},{"size":236,"image":3921},{"width":238,"height":239},{"sys":3923,"fields":3925},{"id":3924,"createdAt":3043},"2TO1W2hucSJxWox9xj2EhW",{"title":3926,"slug":3927,"articleIntro":3926,"category":3928},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[3929],{"metadata":3930,"sys":3933,"fields":3940},{"tags":3931,"concepts":3932},[],[],{"space":3934,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3936,"publishedVersion":189,"revision":59,"contentType":3938,"locale":27},{"sys":3935},{"type":12,"linkType":13,"id":14},{"sys":3937},{"id":20,"type":12,"linkType":21},{"sys":3939},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3941,"metaTitle":199,"metaDescription":200,"mainTitle":3942,"subtitle":219,"heroImage":3957,"ctaButton":242,"ctaLink":243},[198],{"data":3943,"content":3944,"nodeType":71},{},[3945,3951],{"data":3946,"content":3947,"nodeType":211},{},[3948],{"data":3949,"marks":3950,"value":210,"nodeType":79},{},[],{"data":3952,"content":3953,"nodeType":84},{},[3954],{"data":3955,"marks":3956,"value":218,"nodeType":79},{},[],{"metadata":3958,"sys":3961,"fields":3966},{"tags":3959,"concepts":3960},[],[],{"space":3962,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":3964,"publishedVersion":59,"revision":22,"locale":27},{"sys":3963},{"type":12,"linkType":13,"id":14},{"sys":3965},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":3967},{"url":234,"details":3968,"fileName":240,"contentType":241},{"size":236,"image":3969},{"width":238,"height":239},{"sys":3971,"fields":3974},{"id":3972,"createdAt":3973},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":3975,"slug":3976,"articleIntro":3975,"category":3977},"475 - Comptes d'attente","compte-475-comptes-d-attente",[3978],{"metadata":3979,"sys":3982,"fields":3989},{"tags":3980,"concepts":3981},[],[],{"space":3983,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":3985,"publishedVersion":189,"revision":59,"contentType":3987,"locale":27},{"sys":3984},{"type":12,"linkType":13,"id":14},{"sys":3986},{"id":20,"type":12,"linkType":21},{"sys":3988},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":3990,"metaTitle":199,"metaDescription":200,"mainTitle":3991,"subtitle":219,"heroImage":4006,"ctaButton":242,"ctaLink":243},[198],{"data":3992,"content":3993,"nodeType":71},{},[3994,4000],{"data":3995,"content":3996,"nodeType":211},{},[3997],{"data":3998,"marks":3999,"value":210,"nodeType":79},{},[],{"data":4001,"content":4002,"nodeType":84},{},[4003],{"data":4004,"marks":4005,"value":218,"nodeType":79},{},[],{"metadata":4007,"sys":4010,"fields":4015},{"tags":4008,"concepts":4009},[],[],{"space":4011,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4013,"publishedVersion":59,"revision":22,"locale":27},{"sys":4012},{"type":12,"linkType":13,"id":14},{"sys":4014},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4016},{"url":234,"details":4017,"fileName":240,"contentType":241},{"size":236,"image":4018},{"width":238,"height":239},{"sys":4020,"fields":4023},{"id":4021,"createdAt":4022},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":4024,"slug":4025,"articleIntro":4024,"category":4026},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[4027],{"metadata":4028,"sys":4031,"fields":4038},{"tags":4029,"concepts":4030},[],[],{"space":4032,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4034,"publishedVersion":189,"revision":59,"contentType":4036,"locale":27},{"sys":4033},{"type":12,"linkType":13,"id":14},{"sys":4035},{"id":20,"type":12,"linkType":21},{"sys":4037},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4039,"metaTitle":199,"metaDescription":200,"mainTitle":4040,"subtitle":219,"heroImage":4055,"ctaButton":242,"ctaLink":243},[198],{"data":4041,"content":4042,"nodeType":71},{},[4043,4049],{"data":4044,"content":4045,"nodeType":211},{},[4046],{"data":4047,"marks":4048,"value":210,"nodeType":79},{},[],{"data":4050,"content":4051,"nodeType":84},{},[4052],{"data":4053,"marks":4054,"value":218,"nodeType":79},{},[],{"metadata":4056,"sys":4059,"fields":4064},{"tags":4057,"concepts":4058},[],[],{"space":4060,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4062,"publishedVersion":59,"revision":22,"locale":27},{"sys":4061},{"type":12,"linkType":13,"id":14},{"sys":4063},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4065},{"url":234,"details":4066,"fileName":240,"contentType":241},{"size":236,"image":4067},{"width":238,"height":239},{"sys":4069,"fields":4072},{"id":4070,"createdAt":4071},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":4073,"slug":4074,"articleIntro":4073,"category":4075},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[4076],{"metadata":4077,"sys":4080,"fields":4087},{"tags":4078,"concepts":4079},[],[],{"space":4081,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4083,"publishedVersion":189,"revision":59,"contentType":4085,"locale":27},{"sys":4082},{"type":12,"linkType":13,"id":14},{"sys":4084},{"id":20,"type":12,"linkType":21},{"sys":4086},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4088,"metaTitle":199,"metaDescription":200,"mainTitle":4089,"subtitle":219,"heroImage":4104,"ctaButton":242,"ctaLink":243},[198],{"data":4090,"content":4091,"nodeType":71},{},[4092,4098],{"data":4093,"content":4094,"nodeType":211},{},[4095],{"data":4096,"marks":4097,"value":210,"nodeType":79},{},[],{"data":4099,"content":4100,"nodeType":84},{},[4101],{"data":4102,"marks":4103,"value":218,"nodeType":79},{},[],{"metadata":4105,"sys":4108,"fields":4113},{"tags":4106,"concepts":4107},[],[],{"space":4109,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4111,"publishedVersion":59,"revision":22,"locale":27},{"sys":4110},{"type":12,"linkType":13,"id":14},{"sys":4112},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4114},{"url":234,"details":4115,"fileName":240,"contentType":241},{"size":236,"image":4116},{"width":238,"height":239},{"sys":4118,"fields":4121},{"id":4119,"createdAt":4120},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4122,"slug":4123,"articleIntro":-1,"category":4124},"Compte 6226 - Honoraires","compte-6226-honoraires",[4125],{"metadata":4126,"sys":4129,"fields":4136},{"tags":4127,"concepts":4128},[],[],{"space":4130,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4132,"publishedVersion":189,"revision":59,"contentType":4134,"locale":27},{"sys":4131},{"type":12,"linkType":13,"id":14},{"sys":4133},{"id":20,"type":12,"linkType":21},{"sys":4135},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4137,"metaTitle":199,"metaDescription":200,"mainTitle":4138,"subtitle":219,"heroImage":4153,"ctaButton":242,"ctaLink":243},[198],{"data":4139,"content":4140,"nodeType":71},{},[4141,4147],{"data":4142,"content":4143,"nodeType":211},{},[4144],{"data":4145,"marks":4146,"value":210,"nodeType":79},{},[],{"data":4148,"content":4149,"nodeType":84},{},[4150],{"data":4151,"marks":4152,"value":218,"nodeType":79},{},[],{"metadata":4154,"sys":4157,"fields":4162},{"tags":4155,"concepts":4156},[],[],{"space":4158,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4160,"publishedVersion":59,"revision":22,"locale":27},{"sys":4159},{"type":12,"linkType":13,"id":14},{"sys":4161},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4163},{"url":234,"details":4164,"fileName":240,"contentType":241},{"size":236,"image":4165},{"width":238,"height":239},{"sys":4167,"fields":4170},{"id":4168,"createdAt":4169},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":4171,"slug":4172,"articleIntro":-1,"category":4173},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[4174],{"metadata":4175,"sys":4178,"fields":4185},{"tags":4176,"concepts":4177},[],[],{"space":4179,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4181,"publishedVersion":189,"revision":59,"contentType":4183,"locale":27},{"sys":4180},{"type":12,"linkType":13,"id":14},{"sys":4182},{"id":20,"type":12,"linkType":21},{"sys":4184},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4186,"metaTitle":199,"metaDescription":200,"mainTitle":4187,"subtitle":219,"heroImage":4202,"ctaButton":242,"ctaLink":243},[198],{"data":4188,"content":4189,"nodeType":71},{},[4190,4196],{"data":4191,"content":4192,"nodeType":211},{},[4193],{"data":4194,"marks":4195,"value":210,"nodeType":79},{},[],{"data":4197,"content":4198,"nodeType":84},{},[4199],{"data":4200,"marks":4201,"value":218,"nodeType":79},{},[],{"metadata":4203,"sys":4206,"fields":4211},{"tags":4204,"concepts":4205},[],[],{"space":4207,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4209,"publishedVersion":59,"revision":22,"locale":27},{"sys":4208},{"type":12,"linkType":13,"id":14},{"sys":4210},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4212},{"url":234,"details":4213,"fileName":240,"contentType":241},{"size":236,"image":4214},{"width":238,"height":239},{"sys":4216,"fields":4219},{"id":4217,"createdAt":4218},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":4220,"slug":4221,"articleIntro":4220,"category":4222},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[4223],{"metadata":4224,"sys":4227,"fields":4234},{"tags":4225,"concepts":4226},[],[],{"space":4228,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4230,"publishedVersion":189,"revision":59,"contentType":4232,"locale":27},{"sys":4229},{"type":12,"linkType":13,"id":14},{"sys":4231},{"id":20,"type":12,"linkType":21},{"sys":4233},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4235,"metaTitle":199,"metaDescription":200,"mainTitle":4236,"subtitle":219,"heroImage":4251,"ctaButton":242,"ctaLink":243},[198],{"data":4237,"content":4238,"nodeType":71},{},[4239,4245],{"data":4240,"content":4241,"nodeType":211},{},[4242],{"data":4243,"marks":4244,"value":210,"nodeType":79},{},[],{"data":4246,"content":4247,"nodeType":84},{},[4248],{"data":4249,"marks":4250,"value":218,"nodeType":79},{},[],{"metadata":4252,"sys":4255,"fields":4260},{"tags":4253,"concepts":4254},[],[],{"space":4256,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4258,"publishedVersion":59,"revision":22,"locale":27},{"sys":4257},{"type":12,"linkType":13,"id":14},{"sys":4259},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4261},{"url":234,"details":4262,"fileName":240,"contentType":241},{"size":236,"image":4263},{"width":238,"height":239},{"sys":4265,"fields":4268},{"id":4266,"createdAt":4267},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":4269,"slug":4270,"articleIntro":4269,"category":4271},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[4272],{"metadata":4273,"sys":4276,"fields":4283},{"tags":4274,"concepts":4275},[],[],{"space":4277,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4279,"publishedVersion":189,"revision":59,"contentType":4281,"locale":27},{"sys":4278},{"type":12,"linkType":13,"id":14},{"sys":4280},{"id":20,"type":12,"linkType":21},{"sys":4282},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4284,"metaTitle":199,"metaDescription":200,"mainTitle":4285,"subtitle":219,"heroImage":4300,"ctaButton":242,"ctaLink":243},[198],{"data":4286,"content":4287,"nodeType":71},{},[4288,4294],{"data":4289,"content":4290,"nodeType":211},{},[4291],{"data":4292,"marks":4293,"value":210,"nodeType":79},{},[],{"data":4295,"content":4296,"nodeType":84},{},[4297],{"data":4298,"marks":4299,"value":218,"nodeType":79},{},[],{"metadata":4301,"sys":4304,"fields":4309},{"tags":4302,"concepts":4303},[],[],{"space":4305,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4307,"publishedVersion":59,"revision":22,"locale":27},{"sys":4306},{"type":12,"linkType":13,"id":14},{"sys":4308},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4310},{"url":234,"details":4311,"fileName":240,"contentType":241},{"size":236,"image":4312},{"width":238,"height":239},{"sys":4314,"fields":4317},{"id":4315,"createdAt":4316},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":4318,"slug":4319,"articleIntro":4318,"category":4320},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[4321],{"metadata":4322,"sys":4325,"fields":4332},{"tags":4323,"concepts":4324},[],[],{"space":4326,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4328,"publishedVersion":189,"revision":59,"contentType":4330,"locale":27},{"sys":4327},{"type":12,"linkType":13,"id":14},{"sys":4329},{"id":20,"type":12,"linkType":21},{"sys":4331},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4333,"metaTitle":199,"metaDescription":200,"mainTitle":4334,"subtitle":219,"heroImage":4349,"ctaButton":242,"ctaLink":243},[198],{"data":4335,"content":4336,"nodeType":71},{},[4337,4343],{"data":4338,"content":4339,"nodeType":211},{},[4340],{"data":4341,"marks":4342,"value":210,"nodeType":79},{},[],{"data":4344,"content":4345,"nodeType":84},{},[4346],{"data":4347,"marks":4348,"value":218,"nodeType":79},{},[],{"metadata":4350,"sys":4353,"fields":4358},{"tags":4351,"concepts":4352},[],[],{"space":4354,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4356,"publishedVersion":59,"revision":22,"locale":27},{"sys":4355},{"type":12,"linkType":13,"id":14},{"sys":4357},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4359},{"url":234,"details":4360,"fileName":240,"contentType":241},{"size":236,"image":4361},{"width":238,"height":239},{"sys":4363,"fields":4366},{"id":4364,"createdAt":4365},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":4367,"slug":4368,"articleIntro":4367,"category":4369},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[4370],{"metadata":4371,"sys":4374,"fields":4381},{"tags":4372,"concepts":4373},[],[],{"space":4375,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4377,"publishedVersion":189,"revision":59,"contentType":4379,"locale":27},{"sys":4376},{"type":12,"linkType":13,"id":14},{"sys":4378},{"id":20,"type":12,"linkType":21},{"sys":4380},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4382,"metaTitle":199,"metaDescription":200,"mainTitle":4383,"subtitle":219,"heroImage":4398,"ctaButton":242,"ctaLink":243},[198],{"data":4384,"content":4385,"nodeType":71},{},[4386,4392],{"data":4387,"content":4388,"nodeType":211},{},[4389],{"data":4390,"marks":4391,"value":210,"nodeType":79},{},[],{"data":4393,"content":4394,"nodeType":84},{},[4395],{"data":4396,"marks":4397,"value":218,"nodeType":79},{},[],{"metadata":4399,"sys":4402,"fields":4407},{"tags":4400,"concepts":4401},[],[],{"space":4403,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4405,"publishedVersion":59,"revision":22,"locale":27},{"sys":4404},{"type":12,"linkType":13,"id":14},{"sys":4406},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4408},{"url":234,"details":4409,"fileName":240,"contentType":241},{"size":236,"image":4410},{"width":238,"height":239},{"sys":4412,"fields":4415},{"id":4413,"createdAt":4414},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":4416,"slug":4417,"articleIntro":-1,"category":4418},"Compte 6257 - Réceptions","compte-6257-receptions",[4419],{"metadata":4420,"sys":4423,"fields":4430},{"tags":4421,"concepts":4422},[],[],{"space":4424,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4426,"publishedVersion":189,"revision":59,"contentType":4428,"locale":27},{"sys":4425},{"type":12,"linkType":13,"id":14},{"sys":4427},{"id":20,"type":12,"linkType":21},{"sys":4429},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4431,"metaTitle":199,"metaDescription":200,"mainTitle":4432,"subtitle":219,"heroImage":4447,"ctaButton":242,"ctaLink":243},[198],{"data":4433,"content":4434,"nodeType":71},{},[4435,4441],{"data":4436,"content":4437,"nodeType":211},{},[4438],{"data":4439,"marks":4440,"value":210,"nodeType":79},{},[],{"data":4442,"content":4443,"nodeType":84},{},[4444],{"data":4445,"marks":4446,"value":218,"nodeType":79},{},[],{"metadata":4448,"sys":4451,"fields":4456},{"tags":4449,"concepts":4450},[],[],{"space":4452,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4454,"publishedVersion":59,"revision":22,"locale":27},{"sys":4453},{"type":12,"linkType":13,"id":14},{"sys":4455},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4457},{"url":234,"details":4458,"fileName":240,"contentType":241},{"size":236,"image":4459},{"width":238,"height":239},{"sys":4461,"fields":4464},{"id":4462,"createdAt":4463},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":4465,"slug":4466,"articleIntro":4467,"category":4468},"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",[4469],{"metadata":4470,"sys":4473,"fields":4480},{"tags":4471,"concepts":4472},[],[],{"space":4474,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4476,"publishedVersion":189,"revision":59,"contentType":4478,"locale":27},{"sys":4475},{"type":12,"linkType":13,"id":14},{"sys":4477},{"id":20,"type":12,"linkType":21},{"sys":4479},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4481,"metaTitle":199,"metaDescription":200,"mainTitle":4482,"subtitle":219,"heroImage":4497,"ctaButton":242,"ctaLink":243},[198],{"data":4483,"content":4484,"nodeType":71},{},[4485,4491],{"data":4486,"content":4487,"nodeType":211},{},[4488],{"data":4489,"marks":4490,"value":210,"nodeType":79},{},[],{"data":4492,"content":4493,"nodeType":84},{},[4494],{"data":4495,"marks":4496,"value":218,"nodeType":79},{},[],{"metadata":4498,"sys":4501,"fields":4506},{"tags":4499,"concepts":4500},[],[],{"space":4502,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4504,"publishedVersion":59,"revision":22,"locale":27},{"sys":4503},{"type":12,"linkType":13,"id":14},{"sys":4505},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4507},{"url":234,"details":4508,"fileName":240,"contentType":241},{"size":236,"image":4509},{"width":238,"height":239},{"sys":4511,"fields":4514},{"id":4512,"createdAt":4513},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":4515,"slug":4516,"articleIntro":4515,"category":4517},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[4518],{"metadata":4519,"sys":4522,"fields":4529},{"tags":4520,"concepts":4521},[],[],{"space":4523,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4525,"publishedVersion":189,"revision":59,"contentType":4527,"locale":27},{"sys":4524},{"type":12,"linkType":13,"id":14},{"sys":4526},{"id":20,"type":12,"linkType":21},{"sys":4528},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4530,"metaTitle":199,"metaDescription":200,"mainTitle":4531,"subtitle":219,"heroImage":4546,"ctaButton":242,"ctaLink":243},[198],{"data":4532,"content":4533,"nodeType":71},{},[4534,4540],{"data":4535,"content":4536,"nodeType":211},{},[4537],{"data":4538,"marks":4539,"value":210,"nodeType":79},{},[],{"data":4541,"content":4542,"nodeType":84},{},[4543],{"data":4544,"marks":4545,"value":218,"nodeType":79},{},[],{"metadata":4547,"sys":4550,"fields":4555},{"tags":4548,"concepts":4549},[],[],{"space":4551,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4553,"publishedVersion":59,"revision":22,"locale":27},{"sys":4552},{"type":12,"linkType":13,"id":14},{"sys":4554},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4556},{"url":234,"details":4557,"fileName":240,"contentType":241},{"size":236,"image":4558},{"width":238,"height":239},{"sys":4560,"fields":4563},{"id":4561,"createdAt":4562},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":4564,"slug":4565,"articleIntro":4564,"category":4566},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[4567],{"metadata":4568,"sys":4571,"fields":4578},{"tags":4569,"concepts":4570},[],[],{"space":4572,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4574,"publishedVersion":189,"revision":59,"contentType":4576,"locale":27},{"sys":4573},{"type":12,"linkType":13,"id":14},{"sys":4575},{"id":20,"type":12,"linkType":21},{"sys":4577},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4579,"metaTitle":199,"metaDescription":200,"mainTitle":4580,"subtitle":219,"heroImage":4595,"ctaButton":242,"ctaLink":243},[198],{"data":4581,"content":4582,"nodeType":71},{},[4583,4589],{"data":4584,"content":4585,"nodeType":211},{},[4586],{"data":4587,"marks":4588,"value":210,"nodeType":79},{},[],{"data":4590,"content":4591,"nodeType":84},{},[4592],{"data":4593,"marks":4594,"value":218,"nodeType":79},{},[],{"metadata":4596,"sys":4599,"fields":4604},{"tags":4597,"concepts":4598},[],[],{"space":4600,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4602,"publishedVersion":59,"revision":22,"locale":27},{"sys":4601},{"type":12,"linkType":13,"id":14},{"sys":4603},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4605},{"url":234,"details":4606,"fileName":240,"contentType":241},{"size":236,"image":4607},{"width":238,"height":239},{"sys":4609,"fields":4612},{"id":4610,"createdAt":4611},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":4613,"slug":4614,"articleIntro":4613,"category":4615},"Compte 326 - Emballages","compte-326-emballages",[4616],{"metadata":4617,"sys":4620,"fields":4627},{"tags":4618,"concepts":4619},[],[],{"space":4621,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4623,"publishedVersion":189,"revision":59,"contentType":4625,"locale":27},{"sys":4622},{"type":12,"linkType":13,"id":14},{"sys":4624},{"id":20,"type":12,"linkType":21},{"sys":4626},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4628,"metaTitle":199,"metaDescription":200,"mainTitle":4629,"subtitle":219,"heroImage":4644,"ctaButton":242,"ctaLink":243},[198],{"data":4630,"content":4631,"nodeType":71},{},[4632,4638],{"data":4633,"content":4634,"nodeType":211},{},[4635],{"data":4636,"marks":4637,"value":210,"nodeType":79},{},[],{"data":4639,"content":4640,"nodeType":84},{},[4641],{"data":4642,"marks":4643,"value":218,"nodeType":79},{},[],{"metadata":4645,"sys":4648,"fields":4653},{"tags":4646,"concepts":4647},[],[],{"space":4649,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4651,"publishedVersion":59,"revision":22,"locale":27},{"sys":4650},{"type":12,"linkType":13,"id":14},{"sys":4652},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4654},{"url":234,"details":4655,"fileName":240,"contentType":241},{"size":236,"image":4656},{"width":238,"height":239},{"sys":4658,"fields":4661},{"id":4659,"createdAt":4660},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":4662,"slug":4663,"articleIntro":4662,"category":4664},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[4665],{"metadata":4666,"sys":4669,"fields":4676},{"tags":4667,"concepts":4668},[],[],{"space":4670,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4672,"publishedVersion":189,"revision":59,"contentType":4674,"locale":27},{"sys":4671},{"type":12,"linkType":13,"id":14},{"sys":4673},{"id":20,"type":12,"linkType":21},{"sys":4675},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4677,"metaTitle":199,"metaDescription":200,"mainTitle":4678,"subtitle":219,"heroImage":4693,"ctaButton":242,"ctaLink":243},[198],{"data":4679,"content":4680,"nodeType":71},{},[4681,4687],{"data":4682,"content":4683,"nodeType":211},{},[4684],{"data":4685,"marks":4686,"value":210,"nodeType":79},{},[],{"data":4688,"content":4689,"nodeType":84},{},[4690],{"data":4691,"marks":4692,"value":218,"nodeType":79},{},[],{"metadata":4694,"sys":4697,"fields":4702},{"tags":4695,"concepts":4696},[],[],{"space":4698,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4700,"publishedVersion":59,"revision":22,"locale":27},{"sys":4699},{"type":12,"linkType":13,"id":14},{"sys":4701},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4703},{"url":234,"details":4704,"fileName":240,"contentType":241},{"size":236,"image":4705},{"width":238,"height":239},{"sys":4707,"fields":4710},{"id":4708,"createdAt":4709},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":4711,"slug":4712,"articleIntro":-1,"category":4713},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[4714],{"metadata":4715,"sys":4718,"fields":4725},{"tags":4716,"concepts":4717},[],[],{"space":4719,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4721,"publishedVersion":189,"revision":59,"contentType":4723,"locale":27},{"sys":4720},{"type":12,"linkType":13,"id":14},{"sys":4722},{"id":20,"type":12,"linkType":21},{"sys":4724},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4726,"metaTitle":199,"metaDescription":200,"mainTitle":4727,"subtitle":219,"heroImage":4742,"ctaButton":242,"ctaLink":243},[198],{"data":4728,"content":4729,"nodeType":71},{},[4730,4736],{"data":4731,"content":4732,"nodeType":211},{},[4733],{"data":4734,"marks":4735,"value":210,"nodeType":79},{},[],{"data":4737,"content":4738,"nodeType":84},{},[4739],{"data":4740,"marks":4741,"value":218,"nodeType":79},{},[],{"metadata":4743,"sys":4746,"fields":4751},{"tags":4744,"concepts":4745},[],[],{"space":4747,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4749,"publishedVersion":59,"revision":22,"locale":27},{"sys":4748},{"type":12,"linkType":13,"id":14},{"sys":4750},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4752},{"url":234,"details":4753,"fileName":240,"contentType":241},{"size":236,"image":4754},{"width":238,"height":239},{"sys":4756,"fields":4759},{"id":4757,"createdAt":4758},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":4760,"slug":4761,"articleIntro":4760,"category":4762},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[4763],{"metadata":4764,"sys":4767,"fields":4774},{"tags":4765,"concepts":4766},[],[],{"space":4768,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4770,"publishedVersion":189,"revision":59,"contentType":4772,"locale":27},{"sys":4769},{"type":12,"linkType":13,"id":14},{"sys":4771},{"id":20,"type":12,"linkType":21},{"sys":4773},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4775,"metaTitle":199,"metaDescription":200,"mainTitle":4776,"subtitle":219,"heroImage":4791,"ctaButton":242,"ctaLink":243},[198],{"data":4777,"content":4778,"nodeType":71},{},[4779,4785],{"data":4780,"content":4781,"nodeType":211},{},[4782],{"data":4783,"marks":4784,"value":210,"nodeType":79},{},[],{"data":4786,"content":4787,"nodeType":84},{},[4788],{"data":4789,"marks":4790,"value":218,"nodeType":79},{},[],{"metadata":4792,"sys":4795,"fields":4800},{"tags":4793,"concepts":4794},[],[],{"space":4796,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4798,"publishedVersion":59,"revision":22,"locale":27},{"sys":4797},{"type":12,"linkType":13,"id":14},{"sys":4799},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4801},{"url":234,"details":4802,"fileName":240,"contentType":241},{"size":236,"image":4803},{"width":238,"height":239},{"sys":4805,"fields":4808},{"id":4806,"createdAt":4807},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":4809,"slug":4810,"articleIntro":-1,"category":4811},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[4812],{"metadata":4813,"sys":4816,"fields":4823},{"tags":4814,"concepts":4815},[],[],{"space":4817,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4819,"publishedVersion":189,"revision":59,"contentType":4821,"locale":27},{"sys":4818},{"type":12,"linkType":13,"id":14},{"sys":4820},{"id":20,"type":12,"linkType":21},{"sys":4822},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4824,"metaTitle":199,"metaDescription":200,"mainTitle":4825,"subtitle":219,"heroImage":4840,"ctaButton":242,"ctaLink":243},[198],{"data":4826,"content":4827,"nodeType":71},{},[4828,4834],{"data":4829,"content":4830,"nodeType":211},{},[4831],{"data":4832,"marks":4833,"value":210,"nodeType":79},{},[],{"data":4835,"content":4836,"nodeType":84},{},[4837],{"data":4838,"marks":4839,"value":218,"nodeType":79},{},[],{"metadata":4841,"sys":4844,"fields":4849},{"tags":4842,"concepts":4843},[],[],{"space":4845,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4847,"publishedVersion":59,"revision":22,"locale":27},{"sys":4846},{"type":12,"linkType":13,"id":14},{"sys":4848},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4850},{"url":234,"details":4851,"fileName":240,"contentType":241},{"size":236,"image":4852},{"width":238,"height":239},{"sys":4854,"fields":4857},{"id":4855,"createdAt":4856},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":4858,"slug":4859,"articleIntro":4858,"category":4860},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[4861],{"metadata":4862,"sys":4865,"fields":4872},{"tags":4863,"concepts":4864},[],[],{"space":4866,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4868,"publishedVersion":189,"revision":59,"contentType":4870,"locale":27},{"sys":4867},{"type":12,"linkType":13,"id":14},{"sys":4869},{"id":20,"type":12,"linkType":21},{"sys":4871},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4873,"metaTitle":199,"metaDescription":200,"mainTitle":4874,"subtitle":219,"heroImage":4889,"ctaButton":242,"ctaLink":243},[198],{"data":4875,"content":4876,"nodeType":71},{},[4877,4883],{"data":4878,"content":4879,"nodeType":211},{},[4880],{"data":4881,"marks":4882,"value":210,"nodeType":79},{},[],{"data":4884,"content":4885,"nodeType":84},{},[4886],{"data":4887,"marks":4888,"value":218,"nodeType":79},{},[],{"metadata":4890,"sys":4893,"fields":4898},{"tags":4891,"concepts":4892},[],[],{"space":4894,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4896,"publishedVersion":59,"revision":22,"locale":27},{"sys":4895},{"type":12,"linkType":13,"id":14},{"sys":4897},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4899},{"url":234,"details":4900,"fileName":240,"contentType":241},{"size":236,"image":4901},{"width":238,"height":239},{"sys":4903,"fields":4906},{"id":4904,"createdAt":4905},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":4907,"slug":4908,"articleIntro":4907,"category":4909},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[4910],{"metadata":4911,"sys":4914,"fields":4921},{"tags":4912,"concepts":4913},[],[],{"space":4915,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4917,"publishedVersion":189,"revision":59,"contentType":4919,"locale":27},{"sys":4916},{"type":12,"linkType":13,"id":14},{"sys":4918},{"id":20,"type":12,"linkType":21},{"sys":4920},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4922,"metaTitle":199,"metaDescription":200,"mainTitle":4923,"subtitle":219,"heroImage":4938,"ctaButton":242,"ctaLink":243},[198],{"data":4924,"content":4925,"nodeType":71},{},[4926,4932],{"data":4927,"content":4928,"nodeType":211},{},[4929],{"data":4930,"marks":4931,"value":210,"nodeType":79},{},[],{"data":4933,"content":4934,"nodeType":84},{},[4935],{"data":4936,"marks":4937,"value":218,"nodeType":79},{},[],{"metadata":4939,"sys":4942,"fields":4947},{"tags":4940,"concepts":4941},[],[],{"space":4943,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4945,"publishedVersion":59,"revision":22,"locale":27},{"sys":4944},{"type":12,"linkType":13,"id":14},{"sys":4946},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4948},{"url":234,"details":4949,"fileName":240,"contentType":241},{"size":236,"image":4950},{"width":238,"height":239},{"sys":4952,"fields":4955},{"id":4953,"createdAt":4954},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":4956,"slug":4957,"articleIntro":4956,"category":4958},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[4959],{"metadata":4960,"sys":4963,"fields":4970},{"tags":4961,"concepts":4962},[],[],{"space":4964,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":4966,"publishedVersion":189,"revision":59,"contentType":4968,"locale":27},{"sys":4965},{"type":12,"linkType":13,"id":14},{"sys":4967},{"id":20,"type":12,"linkType":21},{"sys":4969},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":4971,"metaTitle":199,"metaDescription":200,"mainTitle":4972,"subtitle":219,"heroImage":4987,"ctaButton":242,"ctaLink":243},[198],{"data":4973,"content":4974,"nodeType":71},{},[4975,4981],{"data":4976,"content":4977,"nodeType":211},{},[4978],{"data":4979,"marks":4980,"value":210,"nodeType":79},{},[],{"data":4982,"content":4983,"nodeType":84},{},[4984],{"data":4985,"marks":4986,"value":218,"nodeType":79},{},[],{"metadata":4988,"sys":4991,"fields":4996},{"tags":4989,"concepts":4990},[],[],{"space":4992,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":4994,"publishedVersion":59,"revision":22,"locale":27},{"sys":4993},{"type":12,"linkType":13,"id":14},{"sys":4995},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":4997},{"url":234,"details":4998,"fileName":240,"contentType":241},{"size":236,"image":4999},{"width":238,"height":239},{"sys":5001,"fields":5004},{"id":5002,"createdAt":5003},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":5005,"slug":5006,"articleIntro":5005,"category":5007},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[5008],{"metadata":5009,"sys":5012,"fields":5019},{"tags":5010,"concepts":5011},[],[],{"space":5013,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5015,"publishedVersion":189,"revision":59,"contentType":5017,"locale":27},{"sys":5014},{"type":12,"linkType":13,"id":14},{"sys":5016},{"id":20,"type":12,"linkType":21},{"sys":5018},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5020,"metaTitle":199,"metaDescription":200,"mainTitle":5021,"subtitle":219,"heroImage":5036,"ctaButton":242,"ctaLink":243},[198],{"data":5022,"content":5023,"nodeType":71},{},[5024,5030],{"data":5025,"content":5026,"nodeType":211},{},[5027],{"data":5028,"marks":5029,"value":210,"nodeType":79},{},[],{"data":5031,"content":5032,"nodeType":84},{},[5033],{"data":5034,"marks":5035,"value":218,"nodeType":79},{},[],{"metadata":5037,"sys":5040,"fields":5045},{"tags":5038,"concepts":5039},[],[],{"space":5041,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5043,"publishedVersion":59,"revision":22,"locale":27},{"sys":5042},{"type":12,"linkType":13,"id":14},{"sys":5044},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5046},{"url":234,"details":5047,"fileName":240,"contentType":241},{"size":236,"image":5048},{"width":238,"height":239},{"sys":5050,"fields":5053},{"id":5051,"createdAt":5052},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":5054,"slug":5055,"articleIntro":5054,"category":5056},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[5057],{"metadata":5058,"sys":5061,"fields":5068},{"tags":5059,"concepts":5060},[],[],{"space":5062,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5064,"publishedVersion":189,"revision":59,"contentType":5066,"locale":27},{"sys":5063},{"type":12,"linkType":13,"id":14},{"sys":5065},{"id":20,"type":12,"linkType":21},{"sys":5067},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5069,"metaTitle":199,"metaDescription":200,"mainTitle":5070,"subtitle":219,"heroImage":5085,"ctaButton":242,"ctaLink":243},[198],{"data":5071,"content":5072,"nodeType":71},{},[5073,5079],{"data":5074,"content":5075,"nodeType":211},{},[5076],{"data":5077,"marks":5078,"value":210,"nodeType":79},{},[],{"data":5080,"content":5081,"nodeType":84},{},[5082],{"data":5083,"marks":5084,"value":218,"nodeType":79},{},[],{"metadata":5086,"sys":5089,"fields":5094},{"tags":5087,"concepts":5088},[],[],{"space":5090,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5092,"publishedVersion":59,"revision":22,"locale":27},{"sys":5091},{"type":12,"linkType":13,"id":14},{"sys":5093},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5095},{"url":234,"details":5096,"fileName":240,"contentType":241},{"size":236,"image":5097},{"width":238,"height":239},{"sys":5099,"fields":5102},{"id":5100,"createdAt":5101},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":5103,"slug":5104,"articleIntro":5103,"category":5105},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[5106],{"metadata":5107,"sys":5110,"fields":5117},{"tags":5108,"concepts":5109},[],[],{"space":5111,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5113,"publishedVersion":189,"revision":59,"contentType":5115,"locale":27},{"sys":5112},{"type":12,"linkType":13,"id":14},{"sys":5114},{"id":20,"type":12,"linkType":21},{"sys":5116},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5118,"metaTitle":199,"metaDescription":200,"mainTitle":5119,"subtitle":219,"heroImage":5134,"ctaButton":242,"ctaLink":243},[198],{"data":5120,"content":5121,"nodeType":71},{},[5122,5128],{"data":5123,"content":5124,"nodeType":211},{},[5125],{"data":5126,"marks":5127,"value":210,"nodeType":79},{},[],{"data":5129,"content":5130,"nodeType":84},{},[5131],{"data":5132,"marks":5133,"value":218,"nodeType":79},{},[],{"metadata":5135,"sys":5138,"fields":5143},{"tags":5136,"concepts":5137},[],[],{"space":5139,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5141,"publishedVersion":59,"revision":22,"locale":27},{"sys":5140},{"type":12,"linkType":13,"id":14},{"sys":5142},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5144},{"url":234,"details":5145,"fileName":240,"contentType":241},{"size":236,"image":5146},{"width":238,"height":239},{"sys":5148,"fields":5151},{"id":5149,"createdAt":5150},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":5152,"slug":5153,"articleIntro":5152,"category":5154},"Compte 6256 - Missions","compte-6256-missions",[5155],{"metadata":5156,"sys":5159,"fields":5166},{"tags":5157,"concepts":5158},[],[],{"space":5160,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5162,"publishedVersion":189,"revision":59,"contentType":5164,"locale":27},{"sys":5161},{"type":12,"linkType":13,"id":14},{"sys":5163},{"id":20,"type":12,"linkType":21},{"sys":5165},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5167,"metaTitle":199,"metaDescription":200,"mainTitle":5168,"subtitle":219,"heroImage":5183,"ctaButton":242,"ctaLink":243},[198],{"data":5169,"content":5170,"nodeType":71},{},[5171,5177],{"data":5172,"content":5173,"nodeType":211},{},[5174],{"data":5175,"marks":5176,"value":210,"nodeType":79},{},[],{"data":5178,"content":5179,"nodeType":84},{},[5180],{"data":5181,"marks":5182,"value":218,"nodeType":79},{},[],{"metadata":5184,"sys":5187,"fields":5192},{"tags":5185,"concepts":5186},[],[],{"space":5188,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5190,"publishedVersion":59,"revision":22,"locale":27},{"sys":5189},{"type":12,"linkType":13,"id":14},{"sys":5191},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5193},{"url":234,"details":5194,"fileName":240,"contentType":241},{"size":236,"image":5195},{"width":238,"height":239},{"sys":5197,"fields":5200},{"id":5198,"createdAt":5199},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":5201,"slug":5202,"articleIntro":5201,"category":5203},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[5204],{"metadata":5205,"sys":5208,"fields":5215},{"tags":5206,"concepts":5207},[],[],{"space":5209,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5211,"publishedVersion":189,"revision":59,"contentType":5213,"locale":27},{"sys":5210},{"type":12,"linkType":13,"id":14},{"sys":5212},{"id":20,"type":12,"linkType":21},{"sys":5214},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5216,"metaTitle":199,"metaDescription":200,"mainTitle":5217,"subtitle":219,"heroImage":5232,"ctaButton":242,"ctaLink":243},[198],{"data":5218,"content":5219,"nodeType":71},{},[5220,5226],{"data":5221,"content":5222,"nodeType":211},{},[5223],{"data":5224,"marks":5225,"value":210,"nodeType":79},{},[],{"data":5227,"content":5228,"nodeType":84},{},[5229],{"data":5230,"marks":5231,"value":218,"nodeType":79},{},[],{"metadata":5233,"sys":5236,"fields":5241},{"tags":5234,"concepts":5235},[],[],{"space":5237,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5239,"publishedVersion":59,"revision":22,"locale":27},{"sys":5238},{"type":12,"linkType":13,"id":14},{"sys":5240},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5242},{"url":234,"details":5243,"fileName":240,"contentType":241},{"size":236,"image":5244},{"width":238,"height":239},{"sys":5246,"fields":5249},{"id":5247,"createdAt":5248},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":5250,"slug":5251,"articleIntro":-1,"category":5252},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[5253],{"metadata":5254,"sys":5257,"fields":5264},{"tags":5255,"concepts":5256},[],[],{"space":5258,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5260,"publishedVersion":189,"revision":59,"contentType":5262,"locale":27},{"sys":5259},{"type":12,"linkType":13,"id":14},{"sys":5261},{"id":20,"type":12,"linkType":21},{"sys":5263},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5265,"metaTitle":199,"metaDescription":200,"mainTitle":5266,"subtitle":219,"heroImage":5281,"ctaButton":242,"ctaLink":243},[198],{"data":5267,"content":5268,"nodeType":71},{},[5269,5275],{"data":5270,"content":5271,"nodeType":211},{},[5272],{"data":5273,"marks":5274,"value":210,"nodeType":79},{},[],{"data":5276,"content":5277,"nodeType":84},{},[5278],{"data":5279,"marks":5280,"value":218,"nodeType":79},{},[],{"metadata":5282,"sys":5285,"fields":5290},{"tags":5283,"concepts":5284},[],[],{"space":5286,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5288,"publishedVersion":59,"revision":22,"locale":27},{"sys":5287},{"type":12,"linkType":13,"id":14},{"sys":5289},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5291},{"url":234,"details":5292,"fileName":240,"contentType":241},{"size":236,"image":5293},{"width":238,"height":239},{"sys":5295,"fields":5298},{"id":5296,"createdAt":5297},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":5299,"slug":5300,"articleIntro":5299,"category":5301},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[5302],{"metadata":5303,"sys":5306,"fields":5313},{"tags":5304,"concepts":5305},[],[],{"space":5307,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5309,"publishedVersion":189,"revision":59,"contentType":5311,"locale":27},{"sys":5308},{"type":12,"linkType":13,"id":14},{"sys":5310},{"id":20,"type":12,"linkType":21},{"sys":5312},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5314,"metaTitle":199,"metaDescription":200,"mainTitle":5315,"subtitle":219,"heroImage":5330,"ctaButton":242,"ctaLink":243},[198],{"data":5316,"content":5317,"nodeType":71},{},[5318,5324],{"data":5319,"content":5320,"nodeType":211},{},[5321],{"data":5322,"marks":5323,"value":210,"nodeType":79},{},[],{"data":5325,"content":5326,"nodeType":84},{},[5327],{"data":5328,"marks":5329,"value":218,"nodeType":79},{},[],{"metadata":5331,"sys":5334,"fields":5339},{"tags":5332,"concepts":5333},[],[],{"space":5335,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5337,"publishedVersion":59,"revision":22,"locale":27},{"sys":5336},{"type":12,"linkType":13,"id":14},{"sys":5338},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5340},{"url":234,"details":5341,"fileName":240,"contentType":241},{"size":236,"image":5342},{"width":238,"height":239},{"sys":5344,"fields":5347},{"id":5345,"createdAt":5346},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":5348,"slug":5349,"articleIntro":5348,"category":5350},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[5351],{"metadata":5352,"sys":5355,"fields":5362},{"tags":5353,"concepts":5354},[],[],{"space":5356,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5358,"publishedVersion":189,"revision":59,"contentType":5360,"locale":27},{"sys":5357},{"type":12,"linkType":13,"id":14},{"sys":5359},{"id":20,"type":12,"linkType":21},{"sys":5361},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5363,"metaTitle":199,"metaDescription":200,"mainTitle":5364,"subtitle":219,"heroImage":5379,"ctaButton":242,"ctaLink":243},[198],{"data":5365,"content":5366,"nodeType":71},{},[5367,5373],{"data":5368,"content":5369,"nodeType":211},{},[5370],{"data":5371,"marks":5372,"value":210,"nodeType":79},{},[],{"data":5374,"content":5375,"nodeType":84},{},[5376],{"data":5377,"marks":5378,"value":218,"nodeType":79},{},[],{"metadata":5380,"sys":5383,"fields":5388},{"tags":5381,"concepts":5382},[],[],{"space":5384,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5386,"publishedVersion":59,"revision":22,"locale":27},{"sys":5385},{"type":12,"linkType":13,"id":14},{"sys":5387},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5389},{"url":234,"details":5390,"fileName":240,"contentType":241},{"size":236,"image":5391},{"width":238,"height":239},{"sys":5393,"fields":5396},{"id":5394,"createdAt":5395},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":5397,"slug":5398,"articleIntro":5399,"category":5400},"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.",[5401],{"metadata":5402,"sys":5405,"fields":5412},{"tags":5403,"concepts":5404},[],[],{"space":5406,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5408,"publishedVersion":189,"revision":59,"contentType":5410,"locale":27},{"sys":5407},{"type":12,"linkType":13,"id":14},{"sys":5409},{"id":20,"type":12,"linkType":21},{"sys":5411},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5413,"metaTitle":199,"metaDescription":200,"mainTitle":5414,"subtitle":219,"heroImage":5429,"ctaButton":242,"ctaLink":243},[198],{"data":5415,"content":5416,"nodeType":71},{},[5417,5423],{"data":5418,"content":5419,"nodeType":211},{},[5420],{"data":5421,"marks":5422,"value":210,"nodeType":79},{},[],{"data":5424,"content":5425,"nodeType":84},{},[5426],{"data":5427,"marks":5428,"value":218,"nodeType":79},{},[],{"metadata":5430,"sys":5433,"fields":5438},{"tags":5431,"concepts":5432},[],[],{"space":5434,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5436,"publishedVersion":59,"revision":22,"locale":27},{"sys":5435},{"type":12,"linkType":13,"id":14},{"sys":5437},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5439},{"url":234,"details":5440,"fileName":240,"contentType":241},{"size":236,"image":5441},{"width":238,"height":239},{"sys":5443,"fields":5446},{"id":5444,"createdAt":5445},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":5447,"slug":5448,"articleIntro":-1,"category":5449},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[5450],{"metadata":5451,"sys":5454,"fields":5461},{"tags":5452,"concepts":5453},[],[],{"space":5455,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5457,"publishedVersion":189,"revision":59,"contentType":5459,"locale":27},{"sys":5456},{"type":12,"linkType":13,"id":14},{"sys":5458},{"id":20,"type":12,"linkType":21},{"sys":5460},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5462,"metaTitle":199,"metaDescription":200,"mainTitle":5463,"subtitle":219,"heroImage":5478,"ctaButton":242,"ctaLink":243},[198],{"data":5464,"content":5465,"nodeType":71},{},[5466,5472],{"data":5467,"content":5468,"nodeType":211},{},[5469],{"data":5470,"marks":5471,"value":210,"nodeType":79},{},[],{"data":5473,"content":5474,"nodeType":84},{},[5475],{"data":5476,"marks":5477,"value":218,"nodeType":79},{},[],{"metadata":5479,"sys":5482,"fields":5487},{"tags":5480,"concepts":5481},[],[],{"space":5483,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5485,"publishedVersion":59,"revision":22,"locale":27},{"sys":5484},{"type":12,"linkType":13,"id":14},{"sys":5486},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5488},{"url":234,"details":5489,"fileName":240,"contentType":241},{"size":236,"image":5490},{"width":238,"height":239},{"sys":5492,"fields":5495},{"id":5493,"createdAt":5494},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":5496,"slug":5497,"articleIntro":5496,"category":5498},"Compte 6026 - Emballages","compte-6026-emballages",[5499],{"metadata":5500,"sys":5503,"fields":5510},{"tags":5501,"concepts":5502},[],[],{"space":5504,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5506,"publishedVersion":189,"revision":59,"contentType":5508,"locale":27},{"sys":5505},{"type":12,"linkType":13,"id":14},{"sys":5507},{"id":20,"type":12,"linkType":21},{"sys":5509},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5511,"metaTitle":199,"metaDescription":200,"mainTitle":5512,"subtitle":219,"heroImage":5527,"ctaButton":242,"ctaLink":243},[198],{"data":5513,"content":5514,"nodeType":71},{},[5515,5521],{"data":5516,"content":5517,"nodeType":211},{},[5518],{"data":5519,"marks":5520,"value":210,"nodeType":79},{},[],{"data":5522,"content":5523,"nodeType":84},{},[5524],{"data":5525,"marks":5526,"value":218,"nodeType":79},{},[],{"metadata":5528,"sys":5531,"fields":5536},{"tags":5529,"concepts":5530},[],[],{"space":5532,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5534,"publishedVersion":59,"revision":22,"locale":27},{"sys":5533},{"type":12,"linkType":13,"id":14},{"sys":5535},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5537},{"url":234,"details":5538,"fileName":240,"contentType":241},{"size":236,"image":5539},{"width":238,"height":239},{"sys":5541,"fields":5544},{"id":5542,"createdAt":5543},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":5545,"slug":5546,"articleIntro":-1,"category":5547},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[5548],{"metadata":5549,"sys":5552,"fields":5559},{"tags":5550,"concepts":5551},[],[],{"space":5553,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5555,"publishedVersion":189,"revision":59,"contentType":5557,"locale":27},{"sys":5554},{"type":12,"linkType":13,"id":14},{"sys":5556},{"id":20,"type":12,"linkType":21},{"sys":5558},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5560,"metaTitle":199,"metaDescription":200,"mainTitle":5561,"subtitle":219,"heroImage":5576,"ctaButton":242,"ctaLink":243},[198],{"data":5562,"content":5563,"nodeType":71},{},[5564,5570],{"data":5565,"content":5566,"nodeType":211},{},[5567],{"data":5568,"marks":5569,"value":210,"nodeType":79},{},[],{"data":5571,"content":5572,"nodeType":84},{},[5573],{"data":5574,"marks":5575,"value":218,"nodeType":79},{},[],{"metadata":5577,"sys":5580,"fields":5585},{"tags":5578,"concepts":5579},[],[],{"space":5581,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5583,"publishedVersion":59,"revision":22,"locale":27},{"sys":5582},{"type":12,"linkType":13,"id":14},{"sys":5584},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5586},{"url":234,"details":5587,"fileName":240,"contentType":241},{"size":236,"image":5588},{"width":238,"height":239},{"sys":5590,"fields":5593},{"id":5591,"createdAt":5592},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":5594,"slug":5595,"articleIntro":5594,"category":5596},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[5597],{"metadata":5598,"sys":5601,"fields":5608},{"tags":5599,"concepts":5600},[],[],{"space":5602,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5604,"publishedVersion":189,"revision":59,"contentType":5606,"locale":27},{"sys":5603},{"type":12,"linkType":13,"id":14},{"sys":5605},{"id":20,"type":12,"linkType":21},{"sys":5607},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5609,"metaTitle":199,"metaDescription":200,"mainTitle":5610,"subtitle":219,"heroImage":5625,"ctaButton":242,"ctaLink":243},[198],{"data":5611,"content":5612,"nodeType":71},{},[5613,5619],{"data":5614,"content":5615,"nodeType":211},{},[5616],{"data":5617,"marks":5618,"value":210,"nodeType":79},{},[],{"data":5620,"content":5621,"nodeType":84},{},[5622],{"data":5623,"marks":5624,"value":218,"nodeType":79},{},[],{"metadata":5626,"sys":5629,"fields":5634},{"tags":5627,"concepts":5628},[],[],{"space":5630,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5632,"publishedVersion":59,"revision":22,"locale":27},{"sys":5631},{"type":12,"linkType":13,"id":14},{"sys":5633},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5635},{"url":234,"details":5636,"fileName":240,"contentType":241},{"size":236,"image":5637},{"width":238,"height":239},{"sys":5639,"fields":5642},{"id":5640,"createdAt":5641},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":5643,"slug":5644,"articleIntro":5643,"category":5645},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[5646],{"metadata":5647,"sys":5650,"fields":5657},{"tags":5648,"concepts":5649},[],[],{"space":5651,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5653,"publishedVersion":189,"revision":59,"contentType":5655,"locale":27},{"sys":5652},{"type":12,"linkType":13,"id":14},{"sys":5654},{"id":20,"type":12,"linkType":21},{"sys":5656},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5658,"metaTitle":199,"metaDescription":200,"mainTitle":5659,"subtitle":219,"heroImage":5674,"ctaButton":242,"ctaLink":243},[198],{"data":5660,"content":5661,"nodeType":71},{},[5662,5668],{"data":5663,"content":5664,"nodeType":211},{},[5665],{"data":5666,"marks":5667,"value":210,"nodeType":79},{},[],{"data":5669,"content":5670,"nodeType":84},{},[5671],{"data":5672,"marks":5673,"value":218,"nodeType":79},{},[],{"metadata":5675,"sys":5678,"fields":5683},{"tags":5676,"concepts":5677},[],[],{"space":5679,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5681,"publishedVersion":59,"revision":22,"locale":27},{"sys":5680},{"type":12,"linkType":13,"id":14},{"sys":5682},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5684},{"url":234,"details":5685,"fileName":240,"contentType":241},{"size":236,"image":5686},{"width":238,"height":239},{"sys":5688,"fields":5691},{"id":5689,"createdAt":5690},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":5692,"slug":5693,"articleIntro":5692,"category":5694},"206 - Droit au bail","compte-206-droit-au-bail",[5695],{"metadata":5696,"sys":5699,"fields":5706},{"tags":5697,"concepts":5698},[],[],{"space":5700,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5702,"publishedVersion":189,"revision":59,"contentType":5704,"locale":27},{"sys":5701},{"type":12,"linkType":13,"id":14},{"sys":5703},{"id":20,"type":12,"linkType":21},{"sys":5705},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5707,"metaTitle":199,"metaDescription":200,"mainTitle":5708,"subtitle":219,"heroImage":5723,"ctaButton":242,"ctaLink":243},[198],{"data":5709,"content":5710,"nodeType":71},{},[5711,5717],{"data":5712,"content":5713,"nodeType":211},{},[5714],{"data":5715,"marks":5716,"value":210,"nodeType":79},{},[],{"data":5718,"content":5719,"nodeType":84},{},[5720],{"data":5721,"marks":5722,"value":218,"nodeType":79},{},[],{"metadata":5724,"sys":5727,"fields":5732},{"tags":5725,"concepts":5726},[],[],{"space":5728,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5730,"publishedVersion":59,"revision":22,"locale":27},{"sys":5729},{"type":12,"linkType":13,"id":14},{"sys":5731},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5733},{"url":234,"details":5734,"fileName":240,"contentType":241},{"size":236,"image":5735},{"width":238,"height":239},{"sys":5737,"fields":5740},{"id":5738,"createdAt":5739},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":5741,"slug":5742,"articleIntro":5741,"category":5743},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[5744],{"metadata":5745,"sys":5748,"fields":5755},{"tags":5746,"concepts":5747},[],[],{"space":5749,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5751,"publishedVersion":189,"revision":59,"contentType":5753,"locale":27},{"sys":5750},{"type":12,"linkType":13,"id":14},{"sys":5752},{"id":20,"type":12,"linkType":21},{"sys":5754},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5756,"metaTitle":199,"metaDescription":200,"mainTitle":5757,"subtitle":219,"heroImage":5772,"ctaButton":242,"ctaLink":243},[198],{"data":5758,"content":5759,"nodeType":71},{},[5760,5766],{"data":5761,"content":5762,"nodeType":211},{},[5763],{"data":5764,"marks":5765,"value":210,"nodeType":79},{},[],{"data":5767,"content":5768,"nodeType":84},{},[5769],{"data":5770,"marks":5771,"value":218,"nodeType":79},{},[],{"metadata":5773,"sys":5776,"fields":5781},{"tags":5774,"concepts":5775},[],[],{"space":5777,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5779,"publishedVersion":59,"revision":22,"locale":27},{"sys":5778},{"type":12,"linkType":13,"id":14},{"sys":5780},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5782},{"url":234,"details":5783,"fileName":240,"contentType":241},{"size":236,"image":5784},{"width":238,"height":239},{"sys":5786,"fields":5789},{"id":5787,"createdAt":5788},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":5790,"slug":5791,"articleIntro":5790,"category":5792},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[5793],{"metadata":5794,"sys":5797,"fields":5804},{"tags":5795,"concepts":5796},[],[],{"space":5798,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5800,"publishedVersion":189,"revision":59,"contentType":5802,"locale":27},{"sys":5799},{"type":12,"linkType":13,"id":14},{"sys":5801},{"id":20,"type":12,"linkType":21},{"sys":5803},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5805,"metaTitle":199,"metaDescription":200,"mainTitle":5806,"subtitle":219,"heroImage":5821,"ctaButton":242,"ctaLink":243},[198],{"data":5807,"content":5808,"nodeType":71},{},[5809,5815],{"data":5810,"content":5811,"nodeType":211},{},[5812],{"data":5813,"marks":5814,"value":210,"nodeType":79},{},[],{"data":5816,"content":5817,"nodeType":84},{},[5818],{"data":5819,"marks":5820,"value":218,"nodeType":79},{},[],{"metadata":5822,"sys":5825,"fields":5830},{"tags":5823,"concepts":5824},[],[],{"space":5826,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5828,"publishedVersion":59,"revision":22,"locale":27},{"sys":5827},{"type":12,"linkType":13,"id":14},{"sys":5829},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5831},{"url":234,"details":5832,"fileName":240,"contentType":241},{"size":236,"image":5833},{"width":238,"height":239},{"sys":5835,"fields":5838},{"id":5836,"createdAt":5837},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":5839,"slug":5840,"articleIntro":5839,"category":5841},"2961 - Titres de participation","compte-2961-titres-de-participation",[5842],{"metadata":5843,"sys":5846,"fields":5853},{"tags":5844,"concepts":5845},[],[],{"space":5847,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5849,"publishedVersion":189,"revision":59,"contentType":5851,"locale":27},{"sys":5848},{"type":12,"linkType":13,"id":14},{"sys":5850},{"id":20,"type":12,"linkType":21},{"sys":5852},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5854,"metaTitle":199,"metaDescription":200,"mainTitle":5855,"subtitle":219,"heroImage":5870,"ctaButton":242,"ctaLink":243},[198],{"data":5856,"content":5857,"nodeType":71},{},[5858,5864],{"data":5859,"content":5860,"nodeType":211},{},[5861],{"data":5862,"marks":5863,"value":210,"nodeType":79},{},[],{"data":5865,"content":5866,"nodeType":84},{},[5867],{"data":5868,"marks":5869,"value":218,"nodeType":79},{},[],{"metadata":5871,"sys":5874,"fields":5879},{"tags":5872,"concepts":5873},[],[],{"space":5875,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5877,"publishedVersion":59,"revision":22,"locale":27},{"sys":5876},{"type":12,"linkType":13,"id":14},{"sys":5878},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5880},{"url":234,"details":5881,"fileName":240,"contentType":241},{"size":236,"image":5882},{"width":238,"height":239},{"sys":5884,"fields":5887},{"id":5885,"createdAt":5886},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":5888,"slug":5889,"articleIntro":5888,"category":5890},"7083 - Locations diverses","compte-7083-locations-diverses",[5891],{"metadata":5892,"sys":5895,"fields":5902},{"tags":5893,"concepts":5894},[],[],{"space":5896,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5898,"publishedVersion":189,"revision":59,"contentType":5900,"locale":27},{"sys":5897},{"type":12,"linkType":13,"id":14},{"sys":5899},{"id":20,"type":12,"linkType":21},{"sys":5901},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5903,"metaTitle":199,"metaDescription":200,"mainTitle":5904,"subtitle":219,"heroImage":5919,"ctaButton":242,"ctaLink":243},[198],{"data":5905,"content":5906,"nodeType":71},{},[5907,5913],{"data":5908,"content":5909,"nodeType":211},{},[5910],{"data":5911,"marks":5912,"value":210,"nodeType":79},{},[],{"data":5914,"content":5915,"nodeType":84},{},[5916],{"data":5917,"marks":5918,"value":218,"nodeType":79},{},[],{"metadata":5920,"sys":5923,"fields":5928},{"tags":5921,"concepts":5922},[],[],{"space":5924,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5926,"publishedVersion":59,"revision":22,"locale":27},{"sys":5925},{"type":12,"linkType":13,"id":14},{"sys":5927},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5929},{"url":234,"details":5930,"fileName":240,"contentType":241},{"size":236,"image":5931},{"width":238,"height":239},{"sys":5933,"fields":5936},{"id":5934,"createdAt":5935},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":5937,"slug":5938,"articleIntro":5937,"category":5939},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[5940],{"metadata":5941,"sys":5944,"fields":5951},{"tags":5942,"concepts":5943},[],[],{"space":5945,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5947,"publishedVersion":189,"revision":59,"contentType":5949,"locale":27},{"sys":5946},{"type":12,"linkType":13,"id":14},{"sys":5948},{"id":20,"type":12,"linkType":21},{"sys":5950},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":5952,"metaTitle":199,"metaDescription":200,"mainTitle":5953,"subtitle":219,"heroImage":5968,"ctaButton":242,"ctaLink":243},[198],{"data":5954,"content":5955,"nodeType":71},{},[5956,5962],{"data":5957,"content":5958,"nodeType":211},{},[5959],{"data":5960,"marks":5961,"value":210,"nodeType":79},{},[],{"data":5963,"content":5964,"nodeType":84},{},[5965],{"data":5966,"marks":5967,"value":218,"nodeType":79},{},[],{"metadata":5969,"sys":5972,"fields":5977},{"tags":5970,"concepts":5971},[],[],{"space":5973,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":5975,"publishedVersion":59,"revision":22,"locale":27},{"sys":5974},{"type":12,"linkType":13,"id":14},{"sys":5976},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":5978},{"url":234,"details":5979,"fileName":240,"contentType":241},{"size":236,"image":5980},{"width":238,"height":239},{"sys":5982,"fields":5985},{"id":5983,"createdAt":5984},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":5986,"slug":5987,"articleIntro":5986,"category":5988},"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",[5989],{"metadata":5990,"sys":5993,"fields":6000},{"tags":5991,"concepts":5992},[],[],{"space":5994,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":5996,"publishedVersion":189,"revision":59,"contentType":5998,"locale":27},{"sys":5995},{"type":12,"linkType":13,"id":14},{"sys":5997},{"id":20,"type":12,"linkType":21},{"sys":5999},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6001,"metaTitle":199,"metaDescription":200,"mainTitle":6002,"subtitle":219,"heroImage":6017,"ctaButton":242,"ctaLink":243},[198],{"data":6003,"content":6004,"nodeType":71},{},[6005,6011],{"data":6006,"content":6007,"nodeType":211},{},[6008],{"data":6009,"marks":6010,"value":210,"nodeType":79},{},[],{"data":6012,"content":6013,"nodeType":84},{},[6014],{"data":6015,"marks":6016,"value":218,"nodeType":79},{},[],{"metadata":6018,"sys":6021,"fields":6026},{"tags":6019,"concepts":6020},[],[],{"space":6022,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6024,"publishedVersion":59,"revision":22,"locale":27},{"sys":6023},{"type":12,"linkType":13,"id":14},{"sys":6025},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6027},{"url":234,"details":6028,"fileName":240,"contentType":241},{"size":236,"image":6029},{"width":238,"height":239},{"sys":6031,"fields":6033},{"id":6032,"createdAt":297},"3I5KJd4shZBebKbC7AQxh7",{"title":6034,"slug":6035,"articleIntro":6034,"category":6036},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[6037],{"metadata":6038,"sys":6041,"fields":6048},{"tags":6039,"concepts":6040},[],[],{"space":6042,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6044,"publishedVersion":189,"revision":59,"contentType":6046,"locale":27},{"sys":6043},{"type":12,"linkType":13,"id":14},{"sys":6045},{"id":20,"type":12,"linkType":21},{"sys":6047},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6049,"metaTitle":199,"metaDescription":200,"mainTitle":6050,"subtitle":219,"heroImage":6065,"ctaButton":242,"ctaLink":243},[198],{"data":6051,"content":6052,"nodeType":71},{},[6053,6059],{"data":6054,"content":6055,"nodeType":211},{},[6056],{"data":6057,"marks":6058,"value":210,"nodeType":79},{},[],{"data":6060,"content":6061,"nodeType":84},{},[6062],{"data":6063,"marks":6064,"value":218,"nodeType":79},{},[],{"metadata":6066,"sys":6069,"fields":6074},{"tags":6067,"concepts":6068},[],[],{"space":6070,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6072,"publishedVersion":59,"revision":22,"locale":27},{"sys":6071},{"type":12,"linkType":13,"id":14},{"sys":6073},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6075},{"url":234,"details":6076,"fileName":240,"contentType":241},{"size":236,"image":6077},{"width":238,"height":239},{"sys":6079,"fields":6082},{"id":6080,"createdAt":6081},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":6083,"slug":6084,"articleIntro":6083,"category":6085},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[6086],{"metadata":6087,"sys":6090,"fields":6097},{"tags":6088,"concepts":6089},[],[],{"space":6091,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6093,"publishedVersion":189,"revision":59,"contentType":6095,"locale":27},{"sys":6092},{"type":12,"linkType":13,"id":14},{"sys":6094},{"id":20,"type":12,"linkType":21},{"sys":6096},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6098,"metaTitle":199,"metaDescription":200,"mainTitle":6099,"subtitle":219,"heroImage":6114,"ctaButton":242,"ctaLink":243},[198],{"data":6100,"content":6101,"nodeType":71},{},[6102,6108],{"data":6103,"content":6104,"nodeType":211},{},[6105],{"data":6106,"marks":6107,"value":210,"nodeType":79},{},[],{"data":6109,"content":6110,"nodeType":84},{},[6111],{"data":6112,"marks":6113,"value":218,"nodeType":79},{},[],{"metadata":6115,"sys":6118,"fields":6123},{"tags":6116,"concepts":6117},[],[],{"space":6119,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6121,"publishedVersion":59,"revision":22,"locale":27},{"sys":6120},{"type":12,"linkType":13,"id":14},{"sys":6122},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6124},{"url":234,"details":6125,"fileName":240,"contentType":241},{"size":236,"image":6126},{"width":238,"height":239},{"sys":6128,"fields":6131},{"id":6129,"createdAt":6130},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":6132,"slug":6133,"articleIntro":6132,"category":6134},"Compte 503 - Actions","compte-503-actions",[6135],{"metadata":6136,"sys":6139,"fields":6146},{"tags":6137,"concepts":6138},[],[],{"space":6140,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6142,"publishedVersion":189,"revision":59,"contentType":6144,"locale":27},{"sys":6141},{"type":12,"linkType":13,"id":14},{"sys":6143},{"id":20,"type":12,"linkType":21},{"sys":6145},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6147,"metaTitle":199,"metaDescription":200,"mainTitle":6148,"subtitle":219,"heroImage":6163,"ctaButton":242,"ctaLink":243},[198],{"data":6149,"content":6150,"nodeType":71},{},[6151,6157],{"data":6152,"content":6153,"nodeType":211},{},[6154],{"data":6155,"marks":6156,"value":210,"nodeType":79},{},[],{"data":6158,"content":6159,"nodeType":84},{},[6160],{"data":6161,"marks":6162,"value":218,"nodeType":79},{},[],{"metadata":6164,"sys":6167,"fields":6172},{"tags":6165,"concepts":6166},[],[],{"space":6168,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6170,"publishedVersion":59,"revision":22,"locale":27},{"sys":6169},{"type":12,"linkType":13,"id":14},{"sys":6171},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6173},{"url":234,"details":6174,"fileName":240,"contentType":241},{"size":236,"image":6175},{"width":238,"height":239},{"sys":6177,"fields":6180},{"id":6178,"createdAt":6179},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":6181,"slug":6182,"articleIntro":6181,"category":6183},"6378 - Taxes diverses","compte-6378-taxes-diverses",[6184],{"metadata":6185,"sys":6188,"fields":6195},{"tags":6186,"concepts":6187},[],[],{"space":6189,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6191,"publishedVersion":189,"revision":59,"contentType":6193,"locale":27},{"sys":6190},{"type":12,"linkType":13,"id":14},{"sys":6192},{"id":20,"type":12,"linkType":21},{"sys":6194},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6196,"metaTitle":199,"metaDescription":200,"mainTitle":6197,"subtitle":219,"heroImage":6212,"ctaButton":242,"ctaLink":243},[198],{"data":6198,"content":6199,"nodeType":71},{},[6200,6206],{"data":6201,"content":6202,"nodeType":211},{},[6203],{"data":6204,"marks":6205,"value":210,"nodeType":79},{},[],{"data":6207,"content":6208,"nodeType":84},{},[6209],{"data":6210,"marks":6211,"value":218,"nodeType":79},{},[],{"metadata":6213,"sys":6216,"fields":6221},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6219,"publishedVersion":59,"revision":22,"locale":27},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6222},{"url":234,"details":6223,"fileName":240,"contentType":241},{"size":236,"image":6224},{"width":238,"height":239},{"sys":6226,"fields":6229},{"id":6227,"createdAt":6228},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":6230,"slug":6231,"articleIntro":6230,"category":6232},"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",[6233],{"metadata":6234,"sys":6237,"fields":6244},{"tags":6235,"concepts":6236},[],[],{"space":6238,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6240,"publishedVersion":189,"revision":59,"contentType":6242,"locale":27},{"sys":6239},{"type":12,"linkType":13,"id":14},{"sys":6241},{"id":20,"type":12,"linkType":21},{"sys":6243},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6245,"metaTitle":199,"metaDescription":200,"mainTitle":6246,"subtitle":219,"heroImage":6261,"ctaButton":242,"ctaLink":243},[198],{"data":6247,"content":6248,"nodeType":71},{},[6249,6255],{"data":6250,"content":6251,"nodeType":211},{},[6252],{"data":6253,"marks":6254,"value":210,"nodeType":79},{},[],{"data":6256,"content":6257,"nodeType":84},{},[6258],{"data":6259,"marks":6260,"value":218,"nodeType":79},{},[],{"metadata":6262,"sys":6265,"fields":6270},{"tags":6263,"concepts":6264},[],[],{"space":6266,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6268,"publishedVersion":59,"revision":22,"locale":27},{"sys":6267},{"type":12,"linkType":13,"id":14},{"sys":6269},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6271},{"url":234,"details":6272,"fileName":240,"contentType":241},{"size":236,"image":6273},{"width":238,"height":239},{"sys":6275,"fields":6278},{"id":6276,"createdAt":6277},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":6279,"slug":6280,"articleIntro":-1,"category":6281},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[6282],{"metadata":6283,"sys":6286,"fields":6293},{"tags":6284,"concepts":6285},[],[],{"space":6287,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6289,"publishedVersion":189,"revision":59,"contentType":6291,"locale":27},{"sys":6288},{"type":12,"linkType":13,"id":14},{"sys":6290},{"id":20,"type":12,"linkType":21},{"sys":6292},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6294,"metaTitle":199,"metaDescription":200,"mainTitle":6295,"subtitle":219,"heroImage":6310,"ctaButton":242,"ctaLink":243},[198],{"data":6296,"content":6297,"nodeType":71},{},[6298,6304],{"data":6299,"content":6300,"nodeType":211},{},[6301],{"data":6302,"marks":6303,"value":210,"nodeType":79},{},[],{"data":6305,"content":6306,"nodeType":84},{},[6307],{"data":6308,"marks":6309,"value":218,"nodeType":79},{},[],{"metadata":6311,"sys":6314,"fields":6319},{"tags":6312,"concepts":6313},[],[],{"space":6315,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6317,"publishedVersion":59,"revision":22,"locale":27},{"sys":6316},{"type":12,"linkType":13,"id":14},{"sys":6318},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6320},{"url":234,"details":6321,"fileName":240,"contentType":241},{"size":236,"image":6322},{"width":238,"height":239},{"sys":6324,"fields":6327},{"id":6325,"createdAt":6326},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":6328,"slug":6329,"articleIntro":6328,"category":6330},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[6331],{"metadata":6332,"sys":6335,"fields":6342},{"tags":6333,"concepts":6334},[],[],{"space":6336,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6338,"publishedVersion":189,"revision":59,"contentType":6340,"locale":27},{"sys":6337},{"type":12,"linkType":13,"id":14},{"sys":6339},{"id":20,"type":12,"linkType":21},{"sys":6341},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6343,"metaTitle":199,"metaDescription":200,"mainTitle":6344,"subtitle":219,"heroImage":6359,"ctaButton":242,"ctaLink":243},[198],{"data":6345,"content":6346,"nodeType":71},{},[6347,6353],{"data":6348,"content":6349,"nodeType":211},{},[6350],{"data":6351,"marks":6352,"value":210,"nodeType":79},{},[],{"data":6354,"content":6355,"nodeType":84},{},[6356],{"data":6357,"marks":6358,"value":218,"nodeType":79},{},[],{"metadata":6360,"sys":6363,"fields":6368},{"tags":6361,"concepts":6362},[],[],{"space":6364,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6366,"publishedVersion":59,"revision":22,"locale":27},{"sys":6365},{"type":12,"linkType":13,"id":14},{"sys":6367},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6369},{"url":234,"details":6370,"fileName":240,"contentType":241},{"size":236,"image":6371},{"width":238,"height":239},{"sys":6373,"fields":6376},{"id":6374,"createdAt":6375},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":6377,"slug":6378,"articleIntro":6377,"category":6379},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[6380],{"metadata":6381,"sys":6384,"fields":6391},{"tags":6382,"concepts":6383},[],[],{"space":6385,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6387,"publishedVersion":189,"revision":59,"contentType":6389,"locale":27},{"sys":6386},{"type":12,"linkType":13,"id":14},{"sys":6388},{"id":20,"type":12,"linkType":21},{"sys":6390},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6392,"metaTitle":199,"metaDescription":200,"mainTitle":6393,"subtitle":219,"heroImage":6408,"ctaButton":242,"ctaLink":243},[198],{"data":6394,"content":6395,"nodeType":71},{},[6396,6402],{"data":6397,"content":6398,"nodeType":211},{},[6399],{"data":6400,"marks":6401,"value":210,"nodeType":79},{},[],{"data":6403,"content":6404,"nodeType":84},{},[6405],{"data":6406,"marks":6407,"value":218,"nodeType":79},{},[],{"metadata":6409,"sys":6412,"fields":6417},{"tags":6410,"concepts":6411},[],[],{"space":6413,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6415,"publishedVersion":59,"revision":22,"locale":27},{"sys":6414},{"type":12,"linkType":13,"id":14},{"sys":6416},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6418},{"url":234,"details":6419,"fileName":240,"contentType":241},{"size":236,"image":6420},{"width":238,"height":239},{"sys":6422,"fields":6425},{"id":6423,"createdAt":6424},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":6426,"slug":6427,"articleIntro":6426,"category":6428},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[6429],{"metadata":6430,"sys":6433,"fields":6440},{"tags":6431,"concepts":6432},[],[],{"space":6434,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6436,"publishedVersion":189,"revision":59,"contentType":6438,"locale":27},{"sys":6435},{"type":12,"linkType":13,"id":14},{"sys":6437},{"id":20,"type":12,"linkType":21},{"sys":6439},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6441,"metaTitle":199,"metaDescription":200,"mainTitle":6442,"subtitle":219,"heroImage":6457,"ctaButton":242,"ctaLink":243},[198],{"data":6443,"content":6444,"nodeType":71},{},[6445,6451],{"data":6446,"content":6447,"nodeType":211},{},[6448],{"data":6449,"marks":6450,"value":210,"nodeType":79},{},[],{"data":6452,"content":6453,"nodeType":84},{},[6454],{"data":6455,"marks":6456,"value":218,"nodeType":79},{},[],{"metadata":6458,"sys":6461,"fields":6466},{"tags":6459,"concepts":6460},[],[],{"space":6462,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6464,"publishedVersion":59,"revision":22,"locale":27},{"sys":6463},{"type":12,"linkType":13,"id":14},{"sys":6465},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6467},{"url":234,"details":6468,"fileName":240,"contentType":241},{"size":236,"image":6469},{"width":238,"height":239},{"sys":6471,"fields":6474},{"id":6472,"createdAt":6473},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":6475,"slug":6476,"articleIntro":-1,"category":6477},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[6478],{"metadata":6479,"sys":6482,"fields":6489},{"tags":6480,"concepts":6481},[],[],{"space":6483,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6485,"publishedVersion":189,"revision":59,"contentType":6487,"locale":27},{"sys":6484},{"type":12,"linkType":13,"id":14},{"sys":6486},{"id":20,"type":12,"linkType":21},{"sys":6488},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6490,"metaTitle":199,"metaDescription":200,"mainTitle":6491,"subtitle":219,"heroImage":6506,"ctaButton":242,"ctaLink":243},[198],{"data":6492,"content":6493,"nodeType":71},{},[6494,6500],{"data":6495,"content":6496,"nodeType":211},{},[6497],{"data":6498,"marks":6499,"value":210,"nodeType":79},{},[],{"data":6501,"content":6502,"nodeType":84},{},[6503],{"data":6504,"marks":6505,"value":218,"nodeType":79},{},[],{"metadata":6507,"sys":6510,"fields":6515},{"tags":6508,"concepts":6509},[],[],{"space":6511,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6513,"publishedVersion":59,"revision":22,"locale":27},{"sys":6512},{"type":12,"linkType":13,"id":14},{"sys":6514},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6516},{"url":234,"details":6517,"fileName":240,"contentType":241},{"size":236,"image":6518},{"width":238,"height":239},{"sys":6520,"fields":6523},{"id":6521,"createdAt":6522},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":6524,"slug":6525,"articleIntro":6524,"category":6526},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[6527],{"metadata":6528,"sys":6531,"fields":6538},{"tags":6529,"concepts":6530},[],[],{"space":6532,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6534,"publishedVersion":189,"revision":59,"contentType":6536,"locale":27},{"sys":6533},{"type":12,"linkType":13,"id":14},{"sys":6535},{"id":20,"type":12,"linkType":21},{"sys":6537},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6539,"metaTitle":199,"metaDescription":200,"mainTitle":6540,"subtitle":219,"heroImage":6555,"ctaButton":242,"ctaLink":243},[198],{"data":6541,"content":6542,"nodeType":71},{},[6543,6549],{"data":6544,"content":6545,"nodeType":211},{},[6546],{"data":6547,"marks":6548,"value":210,"nodeType":79},{},[],{"data":6550,"content":6551,"nodeType":84},{},[6552],{"data":6553,"marks":6554,"value":218,"nodeType":79},{},[],{"metadata":6556,"sys":6559,"fields":6564},{"tags":6557,"concepts":6558},[],[],{"space":6560,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6562,"publishedVersion":59,"revision":22,"locale":27},{"sys":6561},{"type":12,"linkType":13,"id":14},{"sys":6563},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6565},{"url":234,"details":6566,"fileName":240,"contentType":241},{"size":236,"image":6567},{"width":238,"height":239},{"sys":6569,"fields":6572},{"id":6570,"createdAt":6571},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":6573,"slug":6574,"articleIntro":6573,"category":6575},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[6576],{"metadata":6577,"sys":6580,"fields":6587},{"tags":6578,"concepts":6579},[],[],{"space":6581,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6583,"publishedVersion":189,"revision":59,"contentType":6585,"locale":27},{"sys":6582},{"type":12,"linkType":13,"id":14},{"sys":6584},{"id":20,"type":12,"linkType":21},{"sys":6586},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6588,"metaTitle":199,"metaDescription":200,"mainTitle":6589,"subtitle":219,"heroImage":6604,"ctaButton":242,"ctaLink":243},[198],{"data":6590,"content":6591,"nodeType":71},{},[6592,6598],{"data":6593,"content":6594,"nodeType":211},{},[6595],{"data":6596,"marks":6597,"value":210,"nodeType":79},{},[],{"data":6599,"content":6600,"nodeType":84},{},[6601],{"data":6602,"marks":6603,"value":218,"nodeType":79},{},[],{"metadata":6605,"sys":6608,"fields":6613},{"tags":6606,"concepts":6607},[],[],{"space":6609,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6611,"publishedVersion":59,"revision":22,"locale":27},{"sys":6610},{"type":12,"linkType":13,"id":14},{"sys":6612},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6614},{"url":234,"details":6615,"fileName":240,"contentType":241},{"size":236,"image":6616},{"width":238,"height":239},{"sys":6618,"fields":6621},{"id":6619,"createdAt":6620},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":6622,"slug":6623,"articleIntro":6622,"category":6624},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[6625],{"metadata":6626,"sys":6629,"fields":6636},{"tags":6627,"concepts":6628},[],[],{"space":6630,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6632,"publishedVersion":189,"revision":59,"contentType":6634,"locale":27},{"sys":6631},{"type":12,"linkType":13,"id":14},{"sys":6633},{"id":20,"type":12,"linkType":21},{"sys":6635},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6637,"metaTitle":199,"metaDescription":200,"mainTitle":6638,"subtitle":219,"heroImage":6653,"ctaButton":242,"ctaLink":243},[198],{"data":6639,"content":6640,"nodeType":71},{},[6641,6647],{"data":6642,"content":6643,"nodeType":211},{},[6644],{"data":6645,"marks":6646,"value":210,"nodeType":79},{},[],{"data":6648,"content":6649,"nodeType":84},{},[6650],{"data":6651,"marks":6652,"value":218,"nodeType":79},{},[],{"metadata":6654,"sys":6657,"fields":6662},{"tags":6655,"concepts":6656},[],[],{"space":6658,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6660,"publishedVersion":59,"revision":22,"locale":27},{"sys":6659},{"type":12,"linkType":13,"id":14},{"sys":6661},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6663},{"url":234,"details":6664,"fileName":240,"contentType":241},{"size":236,"image":6665},{"width":238,"height":239},{"sys":6667,"fields":6670},{"id":6668,"createdAt":6669},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":6671,"slug":6672,"articleIntro":6671,"category":6673},"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",[6674],{"metadata":6675,"sys":6678,"fields":6685},{"tags":6676,"concepts":6677},[],[],{"space":6679,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6681,"publishedVersion":189,"revision":59,"contentType":6683,"locale":27},{"sys":6680},{"type":12,"linkType":13,"id":14},{"sys":6682},{"id":20,"type":12,"linkType":21},{"sys":6684},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6686,"metaTitle":199,"metaDescription":200,"mainTitle":6687,"subtitle":219,"heroImage":6702,"ctaButton":242,"ctaLink":243},[198],{"data":6688,"content":6689,"nodeType":71},{},[6690,6696],{"data":6691,"content":6692,"nodeType":211},{},[6693],{"data":6694,"marks":6695,"value":210,"nodeType":79},{},[],{"data":6697,"content":6698,"nodeType":84},{},[6699],{"data":6700,"marks":6701,"value":218,"nodeType":79},{},[],{"metadata":6703,"sys":6706,"fields":6711},{"tags":6704,"concepts":6705},[],[],{"space":6707,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6709,"publishedVersion":59,"revision":22,"locale":27},{"sys":6708},{"type":12,"linkType":13,"id":14},{"sys":6710},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6712},{"url":234,"details":6713,"fileName":240,"contentType":241},{"size":236,"image":6714},{"width":238,"height":239},{"sys":6716,"fields":6719},{"id":6717,"createdAt":6718},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":6720,"slug":6721,"articleIntro":6720,"category":6722},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[6723],{"metadata":6724,"sys":6727,"fields":6734},{"tags":6725,"concepts":6726},[],[],{"space":6728,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6730,"publishedVersion":189,"revision":59,"contentType":6732,"locale":27},{"sys":6729},{"type":12,"linkType":13,"id":14},{"sys":6731},{"id":20,"type":12,"linkType":21},{"sys":6733},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6735,"metaTitle":199,"metaDescription":200,"mainTitle":6736,"subtitle":219,"heroImage":6751,"ctaButton":242,"ctaLink":243},[198],{"data":6737,"content":6738,"nodeType":71},{},[6739,6745],{"data":6740,"content":6741,"nodeType":211},{},[6742],{"data":6743,"marks":6744,"value":210,"nodeType":79},{},[],{"data":6746,"content":6747,"nodeType":84},{},[6748],{"data":6749,"marks":6750,"value":218,"nodeType":79},{},[],{"metadata":6752,"sys":6755,"fields":6760},{"tags":6753,"concepts":6754},[],[],{"space":6756,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6758,"publishedVersion":59,"revision":22,"locale":27},{"sys":6757},{"type":12,"linkType":13,"id":14},{"sys":6759},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6761},{"url":234,"details":6762,"fileName":240,"contentType":241},{"size":236,"image":6763},{"width":238,"height":239},{"sys":6765,"fields":6768},{"id":6766,"createdAt":6767},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":6769,"slug":6770,"articleIntro":-1,"category":6771},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[6772],{"metadata":6773,"sys":6776,"fields":6783},{"tags":6774,"concepts":6775},[],[],{"space":6777,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6779,"publishedVersion":189,"revision":59,"contentType":6781,"locale":27},{"sys":6778},{"type":12,"linkType":13,"id":14},{"sys":6780},{"id":20,"type":12,"linkType":21},{"sys":6782},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6784,"metaTitle":199,"metaDescription":200,"mainTitle":6785,"subtitle":219,"heroImage":6800,"ctaButton":242,"ctaLink":243},[198],{"data":6786,"content":6787,"nodeType":71},{},[6788,6794],{"data":6789,"content":6790,"nodeType":211},{},[6791],{"data":6792,"marks":6793,"value":210,"nodeType":79},{},[],{"data":6795,"content":6796,"nodeType":84},{},[6797],{"data":6798,"marks":6799,"value":218,"nodeType":79},{},[],{"metadata":6801,"sys":6804,"fields":6809},{"tags":6802,"concepts":6803},[],[],{"space":6805,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6807,"publishedVersion":59,"revision":22,"locale":27},{"sys":6806},{"type":12,"linkType":13,"id":14},{"sys":6808},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6810},{"url":234,"details":6811,"fileName":240,"contentType":241},{"size":236,"image":6812},{"width":238,"height":239},{"sys":6814,"fields":6817},{"id":6815,"createdAt":6816},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":6818,"slug":6819,"articleIntro":6818,"category":6820},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[6821],{"metadata":6822,"sys":6825,"fields":6832},{"tags":6823,"concepts":6824},[],[],{"space":6826,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6828,"publishedVersion":189,"revision":59,"contentType":6830,"locale":27},{"sys":6827},{"type":12,"linkType":13,"id":14},{"sys":6829},{"id":20,"type":12,"linkType":21},{"sys":6831},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6833,"metaTitle":199,"metaDescription":200,"mainTitle":6834,"subtitle":219,"heroImage":6849,"ctaButton":242,"ctaLink":243},[198],{"data":6835,"content":6836,"nodeType":71},{},[6837,6843],{"data":6838,"content":6839,"nodeType":211},{},[6840],{"data":6841,"marks":6842,"value":210,"nodeType":79},{},[],{"data":6844,"content":6845,"nodeType":84},{},[6846],{"data":6847,"marks":6848,"value":218,"nodeType":79},{},[],{"metadata":6850,"sys":6853,"fields":6858},{"tags":6851,"concepts":6852},[],[],{"space":6854,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6856,"publishedVersion":59,"revision":22,"locale":27},{"sys":6855},{"type":12,"linkType":13,"id":14},{"sys":6857},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6859},{"url":234,"details":6860,"fileName":240,"contentType":241},{"size":236,"image":6861},{"width":238,"height":239},{"sys":6863,"fields":6866},{"id":6864,"createdAt":6865},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":6867,"slug":6868,"articleIntro":6867,"category":6869},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[6870],{"metadata":6871,"sys":6874,"fields":6881},{"tags":6872,"concepts":6873},[],[],{"space":6875,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6877,"publishedVersion":189,"revision":59,"contentType":6879,"locale":27},{"sys":6876},{"type":12,"linkType":13,"id":14},{"sys":6878},{"id":20,"type":12,"linkType":21},{"sys":6880},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6882,"metaTitle":199,"metaDescription":200,"mainTitle":6883,"subtitle":219,"heroImage":6898,"ctaButton":242,"ctaLink":243},[198],{"data":6884,"content":6885,"nodeType":71},{},[6886,6892],{"data":6887,"content":6888,"nodeType":211},{},[6889],{"data":6890,"marks":6891,"value":210,"nodeType":79},{},[],{"data":6893,"content":6894,"nodeType":84},{},[6895],{"data":6896,"marks":6897,"value":218,"nodeType":79},{},[],{"metadata":6899,"sys":6902,"fields":6907},{"tags":6900,"concepts":6901},[],[],{"space":6903,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6905,"publishedVersion":59,"revision":22,"locale":27},{"sys":6904},{"type":12,"linkType":13,"id":14},{"sys":6906},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6908},{"url":234,"details":6909,"fileName":240,"contentType":241},{"size":236,"image":6910},{"width":238,"height":239},{"sys":6912,"fields":6915},{"id":6913,"createdAt":6914},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":6916,"slug":6917,"articleIntro":-1,"category":6918},"Compte 71 - Production stockée","compte-71-production-stockee",[6919],{"metadata":6920,"sys":6923,"fields":6930},{"tags":6921,"concepts":6922},[],[],{"space":6924,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6926,"publishedVersion":189,"revision":59,"contentType":6928,"locale":27},{"sys":6925},{"type":12,"linkType":13,"id":14},{"sys":6927},{"id":20,"type":12,"linkType":21},{"sys":6929},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6931,"metaTitle":199,"metaDescription":200,"mainTitle":6932,"subtitle":219,"heroImage":6947,"ctaButton":242,"ctaLink":243},[198],{"data":6933,"content":6934,"nodeType":71},{},[6935,6941],{"data":6936,"content":6937,"nodeType":211},{},[6938],{"data":6939,"marks":6940,"value":210,"nodeType":79},{},[],{"data":6942,"content":6943,"nodeType":84},{},[6944],{"data":6945,"marks":6946,"value":218,"nodeType":79},{},[],{"metadata":6948,"sys":6951,"fields":6956},{"tags":6949,"concepts":6950},[],[],{"space":6952,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":6954,"publishedVersion":59,"revision":22,"locale":27},{"sys":6953},{"type":12,"linkType":13,"id":14},{"sys":6955},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":6957},{"url":234,"details":6958,"fileName":240,"contentType":241},{"size":236,"image":6959},{"width":238,"height":239},{"sys":6961,"fields":6964},{"id":6962,"createdAt":6963},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":6965,"slug":6966,"articleIntro":6965,"category":6967},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[6968],{"metadata":6969,"sys":6972,"fields":6979},{"tags":6970,"concepts":6971},[],[],{"space":6973,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":6975,"publishedVersion":189,"revision":59,"contentType":6977,"locale":27},{"sys":6974},{"type":12,"linkType":13,"id":14},{"sys":6976},{"id":20,"type":12,"linkType":21},{"sys":6978},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":6980,"metaTitle":199,"metaDescription":200,"mainTitle":6981,"subtitle":219,"heroImage":6996,"ctaButton":242,"ctaLink":243},[198],{"data":6982,"content":6983,"nodeType":71},{},[6984,6990],{"data":6985,"content":6986,"nodeType":211},{},[6987],{"data":6988,"marks":6989,"value":210,"nodeType":79},{},[],{"data":6991,"content":6992,"nodeType":84},{},[6993],{"data":6994,"marks":6995,"value":218,"nodeType":79},{},[],{"metadata":6997,"sys":7000,"fields":7005},{"tags":6998,"concepts":6999},[],[],{"space":7001,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7003,"publishedVersion":59,"revision":22,"locale":27},{"sys":7002},{"type":12,"linkType":13,"id":14},{"sys":7004},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7006},{"url":234,"details":7007,"fileName":240,"contentType":241},{"size":236,"image":7008},{"width":238,"height":239},{"sys":7010,"fields":7013},{"id":7011,"createdAt":7012},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":7014,"slug":7015,"articleIntro":-1,"category":7016},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[7017],{"metadata":7018,"sys":7021,"fields":7028},{"tags":7019,"concepts":7020},[],[],{"space":7022,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7024,"publishedVersion":189,"revision":59,"contentType":7026,"locale":27},{"sys":7023},{"type":12,"linkType":13,"id":14},{"sys":7025},{"id":20,"type":12,"linkType":21},{"sys":7027},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7029,"metaTitle":199,"metaDescription":200,"mainTitle":7030,"subtitle":219,"heroImage":7045,"ctaButton":242,"ctaLink":243},[198],{"data":7031,"content":7032,"nodeType":71},{},[7033,7039],{"data":7034,"content":7035,"nodeType":211},{},[7036],{"data":7037,"marks":7038,"value":210,"nodeType":79},{},[],{"data":7040,"content":7041,"nodeType":84},{},[7042],{"data":7043,"marks":7044,"value":218,"nodeType":79},{},[],{"metadata":7046,"sys":7049,"fields":7054},{"tags":7047,"concepts":7048},[],[],{"space":7050,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7052,"publishedVersion":59,"revision":22,"locale":27},{"sys":7051},{"type":12,"linkType":13,"id":14},{"sys":7053},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7055},{"url":234,"details":7056,"fileName":240,"contentType":241},{"size":236,"image":7057},{"width":238,"height":239},{"sys":7059,"fields":7062},{"id":7060,"createdAt":7061},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":7063,"slug":7064,"articleIntro":-1,"category":7065},"Compte 518 - Intérêts courus","compte-518-interets-courus",[7066],{"metadata":7067,"sys":7070,"fields":7077},{"tags":7068,"concepts":7069},[],[],{"space":7071,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7073,"publishedVersion":189,"revision":59,"contentType":7075,"locale":27},{"sys":7072},{"type":12,"linkType":13,"id":14},{"sys":7074},{"id":20,"type":12,"linkType":21},{"sys":7076},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7078,"metaTitle":199,"metaDescription":200,"mainTitle":7079,"subtitle":219,"heroImage":7094,"ctaButton":242,"ctaLink":243},[198],{"data":7080,"content":7081,"nodeType":71},{},[7082,7088],{"data":7083,"content":7084,"nodeType":211},{},[7085],{"data":7086,"marks":7087,"value":210,"nodeType":79},{},[],{"data":7089,"content":7090,"nodeType":84},{},[7091],{"data":7092,"marks":7093,"value":218,"nodeType":79},{},[],{"metadata":7095,"sys":7098,"fields":7103},{"tags":7096,"concepts":7097},[],[],{"space":7099,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7101,"publishedVersion":59,"revision":22,"locale":27},{"sys":7100},{"type":12,"linkType":13,"id":14},{"sys":7102},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7104},{"url":234,"details":7105,"fileName":240,"contentType":241},{"size":236,"image":7106},{"width":238,"height":239},{"sys":7108,"fields":7111},{"id":7109,"createdAt":7110},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":7112,"slug":7113,"articleIntro":7112,"category":7114},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[7115],{"metadata":7116,"sys":7119,"fields":7126},{"tags":7117,"concepts":7118},[],[],{"space":7120,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7122,"publishedVersion":189,"revision":59,"contentType":7124,"locale":27},{"sys":7121},{"type":12,"linkType":13,"id":14},{"sys":7123},{"id":20,"type":12,"linkType":21},{"sys":7125},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7127,"metaTitle":199,"metaDescription":200,"mainTitle":7128,"subtitle":219,"heroImage":7143,"ctaButton":242,"ctaLink":243},[198],{"data":7129,"content":7130,"nodeType":71},{},[7131,7137],{"data":7132,"content":7133,"nodeType":211},{},[7134],{"data":7135,"marks":7136,"value":210,"nodeType":79},{},[],{"data":7138,"content":7139,"nodeType":84},{},[7140],{"data":7141,"marks":7142,"value":218,"nodeType":79},{},[],{"metadata":7144,"sys":7147,"fields":7152},{"tags":7145,"concepts":7146},[],[],{"space":7148,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7150,"publishedVersion":59,"revision":22,"locale":27},{"sys":7149},{"type":12,"linkType":13,"id":14},{"sys":7151},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7153},{"url":234,"details":7154,"fileName":240,"contentType":241},{"size":236,"image":7155},{"width":238,"height":239},{"sys":7157,"fields":7160},{"id":7158,"createdAt":7159},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":7161,"slug":7162,"articleIntro":-1,"category":7163},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[7164],{"metadata":7165,"sys":7168,"fields":7175},{"tags":7166,"concepts":7167},[],[],{"space":7169,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7171,"publishedVersion":189,"revision":59,"contentType":7173,"locale":27},{"sys":7170},{"type":12,"linkType":13,"id":14},{"sys":7172},{"id":20,"type":12,"linkType":21},{"sys":7174},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7176,"metaTitle":199,"metaDescription":200,"mainTitle":7177,"subtitle":219,"heroImage":7192,"ctaButton":242,"ctaLink":243},[198],{"data":7178,"content":7179,"nodeType":71},{},[7180,7186],{"data":7181,"content":7182,"nodeType":211},{},[7183],{"data":7184,"marks":7185,"value":210,"nodeType":79},{},[],{"data":7187,"content":7188,"nodeType":84},{},[7189],{"data":7190,"marks":7191,"value":218,"nodeType":79},{},[],{"metadata":7193,"sys":7196,"fields":7201},{"tags":7194,"concepts":7195},[],[],{"space":7197,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7199,"publishedVersion":59,"revision":22,"locale":27},{"sys":7198},{"type":12,"linkType":13,"id":14},{"sys":7200},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7202},{"url":234,"details":7203,"fileName":240,"contentType":241},{"size":236,"image":7204},{"width":238,"height":239},{"sys":7206,"fields":7209},{"id":7207,"createdAt":7208},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":7210,"slug":7211,"articleIntro":-1,"category":7212},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[7213],{"metadata":7214,"sys":7217,"fields":7224},{"tags":7215,"concepts":7216},[],[],{"space":7218,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7220,"publishedVersion":189,"revision":59,"contentType":7222,"locale":27},{"sys":7219},{"type":12,"linkType":13,"id":14},{"sys":7221},{"id":20,"type":12,"linkType":21},{"sys":7223},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7225,"metaTitle":199,"metaDescription":200,"mainTitle":7226,"subtitle":219,"heroImage":7241,"ctaButton":242,"ctaLink":243},[198],{"data":7227,"content":7228,"nodeType":71},{},[7229,7235],{"data":7230,"content":7231,"nodeType":211},{},[7232],{"data":7233,"marks":7234,"value":210,"nodeType":79},{},[],{"data":7236,"content":7237,"nodeType":84},{},[7238],{"data":7239,"marks":7240,"value":218,"nodeType":79},{},[],{"metadata":7242,"sys":7245,"fields":7250},{"tags":7243,"concepts":7244},[],[],{"space":7246,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7248,"publishedVersion":59,"revision":22,"locale":27},{"sys":7247},{"type":12,"linkType":13,"id":14},{"sys":7249},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7251},{"url":234,"details":7252,"fileName":240,"contentType":241},{"size":236,"image":7253},{"width":238,"height":239},{"sys":7255,"fields":7258},{"id":7256,"createdAt":7257},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":7259,"slug":7260,"articleIntro":7259,"category":7261},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[7262],{"metadata":7263,"sys":7266,"fields":7273},{"tags":7264,"concepts":7265},[],[],{"space":7267,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7269,"publishedVersion":189,"revision":59,"contentType":7271,"locale":27},{"sys":7268},{"type":12,"linkType":13,"id":14},{"sys":7270},{"id":20,"type":12,"linkType":21},{"sys":7272},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7274,"metaTitle":199,"metaDescription":200,"mainTitle":7275,"subtitle":219,"heroImage":7290,"ctaButton":242,"ctaLink":243},[198],{"data":7276,"content":7277,"nodeType":71},{},[7278,7284],{"data":7279,"content":7280,"nodeType":211},{},[7281],{"data":7282,"marks":7283,"value":210,"nodeType":79},{},[],{"data":7285,"content":7286,"nodeType":84},{},[7287],{"data":7288,"marks":7289,"value":218,"nodeType":79},{},[],{"metadata":7291,"sys":7294,"fields":7299},{"tags":7292,"concepts":7293},[],[],{"space":7295,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7297,"publishedVersion":59,"revision":22,"locale":27},{"sys":7296},{"type":12,"linkType":13,"id":14},{"sys":7298},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7300},{"url":234,"details":7301,"fileName":240,"contentType":241},{"size":236,"image":7302},{"width":238,"height":239},{"sys":7304,"fields":7307},{"id":7305,"createdAt":7306},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":7308,"slug":7309,"articleIntro":7308,"category":7310},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[7311],{"metadata":7312,"sys":7315,"fields":7322},{"tags":7313,"concepts":7314},[],[],{"space":7316,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7318,"publishedVersion":189,"revision":59,"contentType":7320,"locale":27},{"sys":7317},{"type":12,"linkType":13,"id":14},{"sys":7319},{"id":20,"type":12,"linkType":21},{"sys":7321},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7323,"metaTitle":199,"metaDescription":200,"mainTitle":7324,"subtitle":219,"heroImage":7339,"ctaButton":242,"ctaLink":243},[198],{"data":7325,"content":7326,"nodeType":71},{},[7327,7333],{"data":7328,"content":7329,"nodeType":211},{},[7330],{"data":7331,"marks":7332,"value":210,"nodeType":79},{},[],{"data":7334,"content":7335,"nodeType":84},{},[7336],{"data":7337,"marks":7338,"value":218,"nodeType":79},{},[],{"metadata":7340,"sys":7343,"fields":7348},{"tags":7341,"concepts":7342},[],[],{"space":7344,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7346,"publishedVersion":59,"revision":22,"locale":27},{"sys":7345},{"type":12,"linkType":13,"id":14},{"sys":7347},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7349},{"url":234,"details":7350,"fileName":240,"contentType":241},{"size":236,"image":7351},{"width":238,"height":239},{"sys":7353,"fields":7356},{"id":7354,"createdAt":7355},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":7357,"slug":7358,"articleIntro":-1,"category":7359},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[7360],{"metadata":7361,"sys":7364,"fields":7371},{"tags":7362,"concepts":7363},[],[],{"space":7365,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7367,"publishedVersion":189,"revision":59,"contentType":7369,"locale":27},{"sys":7366},{"type":12,"linkType":13,"id":14},{"sys":7368},{"id":20,"type":12,"linkType":21},{"sys":7370},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7372,"metaTitle":199,"metaDescription":200,"mainTitle":7373,"subtitle":219,"heroImage":7388,"ctaButton":242,"ctaLink":243},[198],{"data":7374,"content":7375,"nodeType":71},{},[7376,7382],{"data":7377,"content":7378,"nodeType":211},{},[7379],{"data":7380,"marks":7381,"value":210,"nodeType":79},{},[],{"data":7383,"content":7384,"nodeType":84},{},[7385],{"data":7386,"marks":7387,"value":218,"nodeType":79},{},[],{"metadata":7389,"sys":7392,"fields":7397},{"tags":7390,"concepts":7391},[],[],{"space":7393,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7395,"publishedVersion":59,"revision":22,"locale":27},{"sys":7394},{"type":12,"linkType":13,"id":14},{"sys":7396},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7398},{"url":234,"details":7399,"fileName":240,"contentType":241},{"size":236,"image":7400},{"width":238,"height":239},{"sys":7402,"fields":7405},{"id":7403,"createdAt":7404},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":7406,"slug":7407,"articleIntro":7406,"category":7408},"6358 - Autres droits","compte-6358-autres-droits",[7409],{"metadata":7410,"sys":7413,"fields":7420},{"tags":7411,"concepts":7412},[],[],{"space":7414,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7416,"publishedVersion":189,"revision":59,"contentType":7418,"locale":27},{"sys":7415},{"type":12,"linkType":13,"id":14},{"sys":7417},{"id":20,"type":12,"linkType":21},{"sys":7419},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7421,"metaTitle":199,"metaDescription":200,"mainTitle":7422,"subtitle":219,"heroImage":7437,"ctaButton":242,"ctaLink":243},[198],{"data":7423,"content":7424,"nodeType":71},{},[7425,7431],{"data":7426,"content":7427,"nodeType":211},{},[7428],{"data":7429,"marks":7430,"value":210,"nodeType":79},{},[],{"data":7432,"content":7433,"nodeType":84},{},[7434],{"data":7435,"marks":7436,"value":218,"nodeType":79},{},[],{"metadata":7438,"sys":7441,"fields":7446},{"tags":7439,"concepts":7440},[],[],{"space":7442,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7444,"publishedVersion":59,"revision":22,"locale":27},{"sys":7443},{"type":12,"linkType":13,"id":14},{"sys":7445},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7447},{"url":234,"details":7448,"fileName":240,"contentType":241},{"size":236,"image":7449},{"width":238,"height":239},{"sys":7451,"fields":7454},{"id":7452,"createdAt":7453},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":7455,"slug":7456,"articleIntro":7455,"category":7457},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[7458],{"metadata":7459,"sys":7462,"fields":7469},{"tags":7460,"concepts":7461},[],[],{"space":7463,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7465,"publishedVersion":189,"revision":59,"contentType":7467,"locale":27},{"sys":7464},{"type":12,"linkType":13,"id":14},{"sys":7466},{"id":20,"type":12,"linkType":21},{"sys":7468},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7470,"metaTitle":199,"metaDescription":200,"mainTitle":7471,"subtitle":219,"heroImage":7486,"ctaButton":242,"ctaLink":243},[198],{"data":7472,"content":7473,"nodeType":71},{},[7474,7480],{"data":7475,"content":7476,"nodeType":211},{},[7477],{"data":7478,"marks":7479,"value":210,"nodeType":79},{},[],{"data":7481,"content":7482,"nodeType":84},{},[7483],{"data":7484,"marks":7485,"value":218,"nodeType":79},{},[],{"metadata":7487,"sys":7490,"fields":7495},{"tags":7488,"concepts":7489},[],[],{"space":7491,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7493,"publishedVersion":59,"revision":22,"locale":27},{"sys":7492},{"type":12,"linkType":13,"id":14},{"sys":7494},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7496},{"url":234,"details":7497,"fileName":240,"contentType":241},{"size":236,"image":7498},{"width":238,"height":239},{"sys":7500,"fields":7503},{"id":7501,"createdAt":7502},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":7504,"slug":7505,"articleIntro":7504,"category":7506},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[7507],{"metadata":7508,"sys":7511,"fields":7518},{"tags":7509,"concepts":7510},[],[],{"space":7512,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7514,"publishedVersion":189,"revision":59,"contentType":7516,"locale":27},{"sys":7513},{"type":12,"linkType":13,"id":14},{"sys":7515},{"id":20,"type":12,"linkType":21},{"sys":7517},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7519,"metaTitle":199,"metaDescription":200,"mainTitle":7520,"subtitle":219,"heroImage":7535,"ctaButton":242,"ctaLink":243},[198],{"data":7521,"content":7522,"nodeType":71},{},[7523,7529],{"data":7524,"content":7525,"nodeType":211},{},[7526],{"data":7527,"marks":7528,"value":210,"nodeType":79},{},[],{"data":7530,"content":7531,"nodeType":84},{},[7532],{"data":7533,"marks":7534,"value":218,"nodeType":79},{},[],{"metadata":7536,"sys":7539,"fields":7544},{"tags":7537,"concepts":7538},[],[],{"space":7540,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7542,"publishedVersion":59,"revision":22,"locale":27},{"sys":7541},{"type":12,"linkType":13,"id":14},{"sys":7543},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7545},{"url":234,"details":7546,"fileName":240,"contentType":241},{"size":236,"image":7547},{"width":238,"height":239},{"sys":7549,"fields":7552},{"id":7550,"createdAt":7551},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":7553,"slug":7554,"articleIntro":7553,"category":7555},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[7556],{"metadata":7557,"sys":7560,"fields":7567},{"tags":7558,"concepts":7559},[],[],{"space":7561,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7563,"publishedVersion":189,"revision":59,"contentType":7565,"locale":27},{"sys":7562},{"type":12,"linkType":13,"id":14},{"sys":7564},{"id":20,"type":12,"linkType":21},{"sys":7566},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7568,"metaTitle":199,"metaDescription":200,"mainTitle":7569,"subtitle":219,"heroImage":7584,"ctaButton":242,"ctaLink":243},[198],{"data":7570,"content":7571,"nodeType":71},{},[7572,7578],{"data":7573,"content":7574,"nodeType":211},{},[7575],{"data":7576,"marks":7577,"value":210,"nodeType":79},{},[],{"data":7579,"content":7580,"nodeType":84},{},[7581],{"data":7582,"marks":7583,"value":218,"nodeType":79},{},[],{"metadata":7585,"sys":7588,"fields":7593},{"tags":7586,"concepts":7587},[],[],{"space":7589,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7591,"publishedVersion":59,"revision":22,"locale":27},{"sys":7590},{"type":12,"linkType":13,"id":14},{"sys":7592},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7594},{"url":234,"details":7595,"fileName":240,"contentType":241},{"size":236,"image":7596},{"width":238,"height":239},{"sys":7598,"fields":7601},{"id":7599,"createdAt":7600},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":7602,"slug":7603,"articleIntro":7602,"category":7604},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[7605],{"metadata":7606,"sys":7609,"fields":7616},{"tags":7607,"concepts":7608},[],[],{"space":7610,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7612,"publishedVersion":189,"revision":59,"contentType":7614,"locale":27},{"sys":7611},{"type":12,"linkType":13,"id":14},{"sys":7613},{"id":20,"type":12,"linkType":21},{"sys":7615},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7617,"metaTitle":199,"metaDescription":200,"mainTitle":7618,"subtitle":219,"heroImage":7633,"ctaButton":242,"ctaLink":243},[198],{"data":7619,"content":7620,"nodeType":71},{},[7621,7627],{"data":7622,"content":7623,"nodeType":211},{},[7624],{"data":7625,"marks":7626,"value":210,"nodeType":79},{},[],{"data":7628,"content":7629,"nodeType":84},{},[7630],{"data":7631,"marks":7632,"value":218,"nodeType":79},{},[],{"metadata":7634,"sys":7637,"fields":7642},{"tags":7635,"concepts":7636},[],[],{"space":7638,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7640,"publishedVersion":59,"revision":22,"locale":27},{"sys":7639},{"type":12,"linkType":13,"id":14},{"sys":7641},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7643},{"url":234,"details":7644,"fileName":240,"contentType":241},{"size":236,"image":7645},{"width":238,"height":239},{"sys":7647,"fields":7650},{"id":7648,"createdAt":7649},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":7651,"slug":7652,"articleIntro":7651,"category":7653},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[7654],{"metadata":7655,"sys":7658,"fields":7665},{"tags":7656,"concepts":7657},[],[],{"space":7659,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7661,"publishedVersion":189,"revision":59,"contentType":7663,"locale":27},{"sys":7660},{"type":12,"linkType":13,"id":14},{"sys":7662},{"id":20,"type":12,"linkType":21},{"sys":7664},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7666,"metaTitle":199,"metaDescription":200,"mainTitle":7667,"subtitle":219,"heroImage":7682,"ctaButton":242,"ctaLink":243},[198],{"data":7668,"content":7669,"nodeType":71},{},[7670,7676],{"data":7671,"content":7672,"nodeType":211},{},[7673],{"data":7674,"marks":7675,"value":210,"nodeType":79},{},[],{"data":7677,"content":7678,"nodeType":84},{},[7679],{"data":7680,"marks":7681,"value":218,"nodeType":79},{},[],{"metadata":7683,"sys":7686,"fields":7691},{"tags":7684,"concepts":7685},[],[],{"space":7687,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7689,"publishedVersion":59,"revision":22,"locale":27},{"sys":7688},{"type":12,"linkType":13,"id":14},{"sys":7690},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7692},{"url":234,"details":7693,"fileName":240,"contentType":241},{"size":236,"image":7694},{"width":238,"height":239},{"sys":7696,"fields":7699},{"id":7697,"createdAt":7698},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":7700,"slug":7701,"articleIntro":7700,"category":7702},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[7703],{"metadata":7704,"sys":7707,"fields":7714},{"tags":7705,"concepts":7706},[],[],{"space":7708,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7710,"publishedVersion":189,"revision":59,"contentType":7712,"locale":27},{"sys":7709},{"type":12,"linkType":13,"id":14},{"sys":7711},{"id":20,"type":12,"linkType":21},{"sys":7713},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7715,"metaTitle":199,"metaDescription":200,"mainTitle":7716,"subtitle":219,"heroImage":7731,"ctaButton":242,"ctaLink":243},[198],{"data":7717,"content":7718,"nodeType":71},{},[7719,7725],{"data":7720,"content":7721,"nodeType":211},{},[7722],{"data":7723,"marks":7724,"value":210,"nodeType":79},{},[],{"data":7726,"content":7727,"nodeType":84},{},[7728],{"data":7729,"marks":7730,"value":218,"nodeType":79},{},[],{"metadata":7732,"sys":7735,"fields":7740},{"tags":7733,"concepts":7734},[],[],{"space":7736,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7738,"publishedVersion":59,"revision":22,"locale":27},{"sys":7737},{"type":12,"linkType":13,"id":14},{"sys":7739},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7741},{"url":234,"details":7742,"fileName":240,"contentType":241},{"size":236,"image":7743},{"width":238,"height":239},{"sys":7745,"fields":7748},{"id":7746,"createdAt":7747},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":7749,"slug":7750,"articleIntro":7749,"category":7751},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[7752],{"metadata":7753,"sys":7756,"fields":7763},{"tags":7754,"concepts":7755},[],[],{"space":7757,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7759,"publishedVersion":189,"revision":59,"contentType":7761,"locale":27},{"sys":7758},{"type":12,"linkType":13,"id":14},{"sys":7760},{"id":20,"type":12,"linkType":21},{"sys":7762},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7764,"metaTitle":199,"metaDescription":200,"mainTitle":7765,"subtitle":219,"heroImage":7780,"ctaButton":242,"ctaLink":243},[198],{"data":7766,"content":7767,"nodeType":71},{},[7768,7774],{"data":7769,"content":7770,"nodeType":211},{},[7771],{"data":7772,"marks":7773,"value":210,"nodeType":79},{},[],{"data":7775,"content":7776,"nodeType":84},{},[7777],{"data":7778,"marks":7779,"value":218,"nodeType":79},{},[],{"metadata":7781,"sys":7784,"fields":7789},{"tags":7782,"concepts":7783},[],[],{"space":7785,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7787,"publishedVersion":59,"revision":22,"locale":27},{"sys":7786},{"type":12,"linkType":13,"id":14},{"sys":7788},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7790},{"url":234,"details":7791,"fileName":240,"contentType":241},{"size":236,"image":7792},{"width":238,"height":239},{"sys":7794,"fields":7797},{"id":7795,"createdAt":7796},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":7798,"slug":7799,"articleIntro":7798,"category":7800},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[7801],{"metadata":7802,"sys":7805,"fields":7812},{"tags":7803,"concepts":7804},[],[],{"space":7806,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7808,"publishedVersion":189,"revision":59,"contentType":7810,"locale":27},{"sys":7807},{"type":12,"linkType":13,"id":14},{"sys":7809},{"id":20,"type":12,"linkType":21},{"sys":7811},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7813,"metaTitle":199,"metaDescription":200,"mainTitle":7814,"subtitle":219,"heroImage":7829,"ctaButton":242,"ctaLink":243},[198],{"data":7815,"content":7816,"nodeType":71},{},[7817,7823],{"data":7818,"content":7819,"nodeType":211},{},[7820],{"data":7821,"marks":7822,"value":210,"nodeType":79},{},[],{"data":7824,"content":7825,"nodeType":84},{},[7826],{"data":7827,"marks":7828,"value":218,"nodeType":79},{},[],{"metadata":7830,"sys":7833,"fields":7838},{"tags":7831,"concepts":7832},[],[],{"space":7834,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7836,"publishedVersion":59,"revision":22,"locale":27},{"sys":7835},{"type":12,"linkType":13,"id":14},{"sys":7837},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7839},{"url":234,"details":7840,"fileName":240,"contentType":241},{"size":236,"image":7841},{"width":238,"height":239},{"sys":7843,"fields":7846},{"id":7844,"createdAt":7845},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":7847,"slug":7848,"articleIntro":7847,"category":7849},"Compte 451 - Groupe","compte-451-groupe",[7850],{"metadata":7851,"sys":7854,"fields":7861},{"tags":7852,"concepts":7853},[],[],{"space":7855,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7857,"publishedVersion":189,"revision":59,"contentType":7859,"locale":27},{"sys":7856},{"type":12,"linkType":13,"id":14},{"sys":7858},{"id":20,"type":12,"linkType":21},{"sys":7860},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7862,"metaTitle":199,"metaDescription":200,"mainTitle":7863,"subtitle":219,"heroImage":7878,"ctaButton":242,"ctaLink":243},[198],{"data":7864,"content":7865,"nodeType":71},{},[7866,7872],{"data":7867,"content":7868,"nodeType":211},{},[7869],{"data":7870,"marks":7871,"value":210,"nodeType":79},{},[],{"data":7873,"content":7874,"nodeType":84},{},[7875],{"data":7876,"marks":7877,"value":218,"nodeType":79},{},[],{"metadata":7879,"sys":7882,"fields":7887},{"tags":7880,"concepts":7881},[],[],{"space":7883,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7885,"publishedVersion":59,"revision":22,"locale":27},{"sys":7884},{"type":12,"linkType":13,"id":14},{"sys":7886},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7888},{"url":234,"details":7889,"fileName":240,"contentType":241},{"size":236,"image":7890},{"width":238,"height":239},{"sys":7892,"fields":7895},{"id":7893,"createdAt":7894},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":7896,"slug":7897,"articleIntro":-1,"category":7898},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[7899],{"metadata":7900,"sys":7903,"fields":7910},{"tags":7901,"concepts":7902},[],[],{"space":7904,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7906,"publishedVersion":189,"revision":59,"contentType":7908,"locale":27},{"sys":7905},{"type":12,"linkType":13,"id":14},{"sys":7907},{"id":20,"type":12,"linkType":21},{"sys":7909},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7911,"metaTitle":199,"metaDescription":200,"mainTitle":7912,"subtitle":219,"heroImage":7927,"ctaButton":242,"ctaLink":243},[198],{"data":7913,"content":7914,"nodeType":71},{},[7915,7921],{"data":7916,"content":7917,"nodeType":211},{},[7918],{"data":7919,"marks":7920,"value":210,"nodeType":79},{},[],{"data":7922,"content":7923,"nodeType":84},{},[7924],{"data":7925,"marks":7926,"value":218,"nodeType":79},{},[],{"metadata":7928,"sys":7931,"fields":7936},{"tags":7929,"concepts":7930},[],[],{"space":7932,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7934,"publishedVersion":59,"revision":22,"locale":27},{"sys":7933},{"type":12,"linkType":13,"id":14},{"sys":7935},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7937},{"url":234,"details":7938,"fileName":240,"contentType":241},{"size":236,"image":7939},{"width":238,"height":239},{"sys":7941,"fields":7944},{"id":7942,"createdAt":7943},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":7945,"slug":7946,"articleIntro":7945,"category":7947},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[7948],{"metadata":7949,"sys":7952,"fields":7959},{"tags":7950,"concepts":7951},[],[],{"space":7953,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":7955,"publishedVersion":189,"revision":59,"contentType":7957,"locale":27},{"sys":7954},{"type":12,"linkType":13,"id":14},{"sys":7956},{"id":20,"type":12,"linkType":21},{"sys":7958},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":7960,"metaTitle":199,"metaDescription":200,"mainTitle":7961,"subtitle":219,"heroImage":7976,"ctaButton":242,"ctaLink":243},[198],{"data":7962,"content":7963,"nodeType":71},{},[7964,7970],{"data":7965,"content":7966,"nodeType":211},{},[7967],{"data":7968,"marks":7969,"value":210,"nodeType":79},{},[],{"data":7971,"content":7972,"nodeType":84},{},[7973],{"data":7974,"marks":7975,"value":218,"nodeType":79},{},[],{"metadata":7977,"sys":7980,"fields":7985},{"tags":7978,"concepts":7979},[],[],{"space":7981,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":7983,"publishedVersion":59,"revision":22,"locale":27},{"sys":7982},{"type":12,"linkType":13,"id":14},{"sys":7984},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":7986},{"url":234,"details":7987,"fileName":240,"contentType":241},{"size":236,"image":7988},{"width":238,"height":239},{"sys":7990,"fields":7993},{"id":7991,"createdAt":7992},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":7994,"slug":7995,"articleIntro":7994,"category":7996},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[7997],{"metadata":7998,"sys":8001,"fields":8008},{"tags":7999,"concepts":8000},[],[],{"space":8002,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8004,"publishedVersion":189,"revision":59,"contentType":8006,"locale":27},{"sys":8003},{"type":12,"linkType":13,"id":14},{"sys":8005},{"id":20,"type":12,"linkType":21},{"sys":8007},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8009,"metaTitle":199,"metaDescription":200,"mainTitle":8010,"subtitle":219,"heroImage":8025,"ctaButton":242,"ctaLink":243},[198],{"data":8011,"content":8012,"nodeType":71},{},[8013,8019],{"data":8014,"content":8015,"nodeType":211},{},[8016],{"data":8017,"marks":8018,"value":210,"nodeType":79},{},[],{"data":8020,"content":8021,"nodeType":84},{},[8022],{"data":8023,"marks":8024,"value":218,"nodeType":79},{},[],{"metadata":8026,"sys":8029,"fields":8034},{"tags":8027,"concepts":8028},[],[],{"space":8030,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8032,"publishedVersion":59,"revision":22,"locale":27},{"sys":8031},{"type":12,"linkType":13,"id":14},{"sys":8033},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8035},{"url":234,"details":8036,"fileName":240,"contentType":241},{"size":236,"image":8037},{"width":238,"height":239},{"sys":8039,"fields":8042},{"id":8040,"createdAt":8041},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":8043,"slug":8044,"articleIntro":8043,"category":8045},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[8046],{"metadata":8047,"sys":8050,"fields":8057},{"tags":8048,"concepts":8049},[],[],{"space":8051,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8053,"publishedVersion":189,"revision":59,"contentType":8055,"locale":27},{"sys":8052},{"type":12,"linkType":13,"id":14},{"sys":8054},{"id":20,"type":12,"linkType":21},{"sys":8056},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8058,"metaTitle":199,"metaDescription":200,"mainTitle":8059,"subtitle":219,"heroImage":8074,"ctaButton":242,"ctaLink":243},[198],{"data":8060,"content":8061,"nodeType":71},{},[8062,8068],{"data":8063,"content":8064,"nodeType":211},{},[8065],{"data":8066,"marks":8067,"value":210,"nodeType":79},{},[],{"data":8069,"content":8070,"nodeType":84},{},[8071],{"data":8072,"marks":8073,"value":218,"nodeType":79},{},[],{"metadata":8075,"sys":8078,"fields":8083},{"tags":8076,"concepts":8077},[],[],{"space":8079,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8081,"publishedVersion":59,"revision":22,"locale":27},{"sys":8080},{"type":12,"linkType":13,"id":14},{"sys":8082},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8084},{"url":234,"details":8085,"fileName":240,"contentType":241},{"size":236,"image":8086},{"width":238,"height":239},{"sys":8088,"fields":8091},{"id":8089,"createdAt":8090},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":8092,"slug":8093,"articleIntro":8092,"category":8094},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[8095],{"metadata":8096,"sys":8099,"fields":8106},{"tags":8097,"concepts":8098},[],[],{"space":8100,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8102,"publishedVersion":189,"revision":59,"contentType":8104,"locale":27},{"sys":8101},{"type":12,"linkType":13,"id":14},{"sys":8103},{"id":20,"type":12,"linkType":21},{"sys":8105},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8107,"metaTitle":199,"metaDescription":200,"mainTitle":8108,"subtitle":219,"heroImage":8123,"ctaButton":242,"ctaLink":243},[198],{"data":8109,"content":8110,"nodeType":71},{},[8111,8117],{"data":8112,"content":8113,"nodeType":211},{},[8114],{"data":8115,"marks":8116,"value":210,"nodeType":79},{},[],{"data":8118,"content":8119,"nodeType":84},{},[8120],{"data":8121,"marks":8122,"value":218,"nodeType":79},{},[],{"metadata":8124,"sys":8127,"fields":8132},{"tags":8125,"concepts":8126},[],[],{"space":8128,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8130,"publishedVersion":59,"revision":22,"locale":27},{"sys":8129},{"type":12,"linkType":13,"id":14},{"sys":8131},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8133},{"url":234,"details":8134,"fileName":240,"contentType":241},{"size":236,"image":8135},{"width":238,"height":239},{"sys":8137,"fields":8140},{"id":8138,"createdAt":8139},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":8141,"slug":8142,"articleIntro":-1,"category":8143},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[8144],{"metadata":8145,"sys":8148,"fields":8155},{"tags":8146,"concepts":8147},[],[],{"space":8149,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8151,"publishedVersion":189,"revision":59,"contentType":8153,"locale":27},{"sys":8150},{"type":12,"linkType":13,"id":14},{"sys":8152},{"id":20,"type":12,"linkType":21},{"sys":8154},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8156,"metaTitle":199,"metaDescription":200,"mainTitle":8157,"subtitle":219,"heroImage":8172,"ctaButton":242,"ctaLink":243},[198],{"data":8158,"content":8159,"nodeType":71},{},[8160,8166],{"data":8161,"content":8162,"nodeType":211},{},[8163],{"data":8164,"marks":8165,"value":210,"nodeType":79},{},[],{"data":8167,"content":8168,"nodeType":84},{},[8169],{"data":8170,"marks":8171,"value":218,"nodeType":79},{},[],{"metadata":8173,"sys":8176,"fields":8181},{"tags":8174,"concepts":8175},[],[],{"space":8177,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8179,"publishedVersion":59,"revision":22,"locale":27},{"sys":8178},{"type":12,"linkType":13,"id":14},{"sys":8180},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8182},{"url":234,"details":8183,"fileName":240,"contentType":241},{"size":236,"image":8184},{"width":238,"height":239},{"sys":8186,"fields":8189},{"id":8187,"createdAt":8188},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":8190,"slug":8191,"articleIntro":8190,"category":8192},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[8193],{"metadata":8194,"sys":8197,"fields":8204},{"tags":8195,"concepts":8196},[],[],{"space":8198,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8200,"publishedVersion":189,"revision":59,"contentType":8202,"locale":27},{"sys":8199},{"type":12,"linkType":13,"id":14},{"sys":8201},{"id":20,"type":12,"linkType":21},{"sys":8203},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8205,"metaTitle":199,"metaDescription":200,"mainTitle":8206,"subtitle":219,"heroImage":8221,"ctaButton":242,"ctaLink":243},[198],{"data":8207,"content":8208,"nodeType":71},{},[8209,8215],{"data":8210,"content":8211,"nodeType":211},{},[8212],{"data":8213,"marks":8214,"value":210,"nodeType":79},{},[],{"data":8216,"content":8217,"nodeType":84},{},[8218],{"data":8219,"marks":8220,"value":218,"nodeType":79},{},[],{"metadata":8222,"sys":8225,"fields":8230},{"tags":8223,"concepts":8224},[],[],{"space":8226,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8228,"publishedVersion":59,"revision":22,"locale":27},{"sys":8227},{"type":12,"linkType":13,"id":14},{"sys":8229},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8231},{"url":234,"details":8232,"fileName":240,"contentType":241},{"size":236,"image":8233},{"width":238,"height":239},{"sys":8235,"fields":8238},{"id":8236,"createdAt":8237},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":8239,"slug":8240,"articleIntro":8239,"category":8241},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[8242],{"metadata":8243,"sys":8246,"fields":8253},{"tags":8244,"concepts":8245},[],[],{"space":8247,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8249,"publishedVersion":189,"revision":59,"contentType":8251,"locale":27},{"sys":8248},{"type":12,"linkType":13,"id":14},{"sys":8250},{"id":20,"type":12,"linkType":21},{"sys":8252},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8254,"metaTitle":199,"metaDescription":200,"mainTitle":8255,"subtitle":219,"heroImage":8270,"ctaButton":242,"ctaLink":243},[198],{"data":8256,"content":8257,"nodeType":71},{},[8258,8264],{"data":8259,"content":8260,"nodeType":211},{},[8261],{"data":8262,"marks":8263,"value":210,"nodeType":79},{},[],{"data":8265,"content":8266,"nodeType":84},{},[8267],{"data":8268,"marks":8269,"value":218,"nodeType":79},{},[],{"metadata":8271,"sys":8274,"fields":8279},{"tags":8272,"concepts":8273},[],[],{"space":8275,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8277,"publishedVersion":59,"revision":22,"locale":27},{"sys":8276},{"type":12,"linkType":13,"id":14},{"sys":8278},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8280},{"url":234,"details":8281,"fileName":240,"contentType":241},{"size":236,"image":8282},{"width":238,"height":239},{"sys":8284,"fields":8287},{"id":8285,"createdAt":8286},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":8288,"slug":8289,"articleIntro":8288,"category":8290},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[8291],{"metadata":8292,"sys":8295,"fields":8302},{"tags":8293,"concepts":8294},[],[],{"space":8296,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8298,"publishedVersion":189,"revision":59,"contentType":8300,"locale":27},{"sys":8297},{"type":12,"linkType":13,"id":14},{"sys":8299},{"id":20,"type":12,"linkType":21},{"sys":8301},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8303,"metaTitle":199,"metaDescription":200,"mainTitle":8304,"subtitle":219,"heroImage":8319,"ctaButton":242,"ctaLink":243},[198],{"data":8305,"content":8306,"nodeType":71},{},[8307,8313],{"data":8308,"content":8309,"nodeType":211},{},[8310],{"data":8311,"marks":8312,"value":210,"nodeType":79},{},[],{"data":8314,"content":8315,"nodeType":84},{},[8316],{"data":8317,"marks":8318,"value":218,"nodeType":79},{},[],{"metadata":8320,"sys":8323,"fields":8328},{"tags":8321,"concepts":8322},[],[],{"space":8324,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8326,"publishedVersion":59,"revision":22,"locale":27},{"sys":8325},{"type":12,"linkType":13,"id":14},{"sys":8327},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8329},{"url":234,"details":8330,"fileName":240,"contentType":241},{"size":236,"image":8331},{"width":238,"height":239},{"sys":8333,"fields":8336},{"id":8334,"createdAt":8335},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":8337,"slug":8338,"articleIntro":8337,"category":8339},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[8340],{"metadata":8341,"sys":8344,"fields":8351},{"tags":8342,"concepts":8343},[],[],{"space":8345,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8347,"publishedVersion":189,"revision":59,"contentType":8349,"locale":27},{"sys":8346},{"type":12,"linkType":13,"id":14},{"sys":8348},{"id":20,"type":12,"linkType":21},{"sys":8350},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8352,"metaTitle":199,"metaDescription":200,"mainTitle":8353,"subtitle":219,"heroImage":8368,"ctaButton":242,"ctaLink":243},[198],{"data":8354,"content":8355,"nodeType":71},{},[8356,8362],{"data":8357,"content":8358,"nodeType":211},{},[8359],{"data":8360,"marks":8361,"value":210,"nodeType":79},{},[],{"data":8363,"content":8364,"nodeType":84},{},[8365],{"data":8366,"marks":8367,"value":218,"nodeType":79},{},[],{"metadata":8369,"sys":8372,"fields":8377},{"tags":8370,"concepts":8371},[],[],{"space":8373,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8375,"publishedVersion":59,"revision":22,"locale":27},{"sys":8374},{"type":12,"linkType":13,"id":14},{"sys":8376},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8378},{"url":234,"details":8379,"fileName":240,"contentType":241},{"size":236,"image":8380},{"width":238,"height":239},{"sys":8382,"fields":8385},{"id":8383,"createdAt":8384},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":8386,"slug":8387,"articleIntro":8386,"category":8388},"2768 - Intérêts courus","compte-2768-interets-courus",[8389],{"metadata":8390,"sys":8393,"fields":8400},{"tags":8391,"concepts":8392},[],[],{"space":8394,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8396,"publishedVersion":189,"revision":59,"contentType":8398,"locale":27},{"sys":8395},{"type":12,"linkType":13,"id":14},{"sys":8397},{"id":20,"type":12,"linkType":21},{"sys":8399},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8401,"metaTitle":199,"metaDescription":200,"mainTitle":8402,"subtitle":219,"heroImage":8417,"ctaButton":242,"ctaLink":243},[198],{"data":8403,"content":8404,"nodeType":71},{},[8405,8411],{"data":8406,"content":8407,"nodeType":211},{},[8408],{"data":8409,"marks":8410,"value":210,"nodeType":79},{},[],{"data":8412,"content":8413,"nodeType":84},{},[8414],{"data":8415,"marks":8416,"value":218,"nodeType":79},{},[],{"metadata":8418,"sys":8421,"fields":8426},{"tags":8419,"concepts":8420},[],[],{"space":8422,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8424,"publishedVersion":59,"revision":22,"locale":27},{"sys":8423},{"type":12,"linkType":13,"id":14},{"sys":8425},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8427},{"url":234,"details":8428,"fileName":240,"contentType":241},{"size":236,"image":8429},{"width":238,"height":239},{"sys":8431,"fields":8434},{"id":8432,"createdAt":8433},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":8435,"slug":8436,"articleIntro":-1,"category":8437},"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",[8438],{"metadata":8439,"sys":8442,"fields":8449},{"tags":8440,"concepts":8441},[],[],{"space":8443,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8445,"publishedVersion":189,"revision":59,"contentType":8447,"locale":27},{"sys":8444},{"type":12,"linkType":13,"id":14},{"sys":8446},{"id":20,"type":12,"linkType":21},{"sys":8448},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8450,"metaTitle":199,"metaDescription":200,"mainTitle":8451,"subtitle":219,"heroImage":8466,"ctaButton":242,"ctaLink":243},[198],{"data":8452,"content":8453,"nodeType":71},{},[8454,8460],{"data":8455,"content":8456,"nodeType":211},{},[8457],{"data":8458,"marks":8459,"value":210,"nodeType":79},{},[],{"data":8461,"content":8462,"nodeType":84},{},[8463],{"data":8464,"marks":8465,"value":218,"nodeType":79},{},[],{"metadata":8467,"sys":8470,"fields":8475},{"tags":8468,"concepts":8469},[],[],{"space":8471,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8473,"publishedVersion":59,"revision":22,"locale":27},{"sys":8472},{"type":12,"linkType":13,"id":14},{"sys":8474},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8476},{"url":234,"details":8477,"fileName":240,"contentType":241},{"size":236,"image":8478},{"width":238,"height":239},{"sys":8480,"fields":8483},{"id":8481,"createdAt":8482},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":8484,"slug":8485,"articleIntro":-1,"category":8486},"Compte 411 - Clients","compte-411-clients",[8487],{"metadata":8488,"sys":8491,"fields":8498},{"tags":8489,"concepts":8490},[],[],{"space":8492,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8494,"publishedVersion":189,"revision":59,"contentType":8496,"locale":27},{"sys":8493},{"type":12,"linkType":13,"id":14},{"sys":8495},{"id":20,"type":12,"linkType":21},{"sys":8497},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8499,"metaTitle":199,"metaDescription":200,"mainTitle":8500,"subtitle":219,"heroImage":8515,"ctaButton":242,"ctaLink":243},[198],{"data":8501,"content":8502,"nodeType":71},{},[8503,8509],{"data":8504,"content":8505,"nodeType":211},{},[8506],{"data":8507,"marks":8508,"value":210,"nodeType":79},{},[],{"data":8510,"content":8511,"nodeType":84},{},[8512],{"data":8513,"marks":8514,"value":218,"nodeType":79},{},[],{"metadata":8516,"sys":8519,"fields":8524},{"tags":8517,"concepts":8518},[],[],{"space":8520,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8522,"publishedVersion":59,"revision":22,"locale":27},{"sys":8521},{"type":12,"linkType":13,"id":14},{"sys":8523},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8525},{"url":234,"details":8526,"fileName":240,"contentType":241},{"size":236,"image":8527},{"width":238,"height":239},{"sys":8529,"fields":8532},{"id":8530,"createdAt":8531},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8533,"slug":8534,"articleIntro":8533,"category":8535},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8536],{"metadata":8537,"sys":8540,"fields":8547},{"tags":8538,"concepts":8539},[],[],{"space":8541,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8543,"publishedVersion":189,"revision":59,"contentType":8545,"locale":27},{"sys":8542},{"type":12,"linkType":13,"id":14},{"sys":8544},{"id":20,"type":12,"linkType":21},{"sys":8546},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8548,"metaTitle":199,"metaDescription":200,"mainTitle":8549,"subtitle":219,"heroImage":8564,"ctaButton":242,"ctaLink":243},[198],{"data":8550,"content":8551,"nodeType":71},{},[8552,8558],{"data":8553,"content":8554,"nodeType":211},{},[8555],{"data":8556,"marks":8557,"value":210,"nodeType":79},{},[],{"data":8559,"content":8560,"nodeType":84},{},[8561],{"data":8562,"marks":8563,"value":218,"nodeType":79},{},[],{"metadata":8565,"sys":8568,"fields":8573},{"tags":8566,"concepts":8567},[],[],{"space":8569,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8571,"publishedVersion":59,"revision":22,"locale":27},{"sys":8570},{"type":12,"linkType":13,"id":14},{"sys":8572},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8574},{"url":234,"details":8575,"fileName":240,"contentType":241},{"size":236,"image":8576},{"width":238,"height":239},{"sys":8578,"fields":8581},{"id":8579,"createdAt":8580},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":8582,"slug":8583,"articleIntro":8582,"category":8584},"Classe 15 - Provisions","classe-15-provisions",[8585],{"metadata":8586,"sys":8589,"fields":8596},{"tags":8587,"concepts":8588},[],[],{"space":8590,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8592,"publishedVersion":189,"revision":59,"contentType":8594,"locale":27},{"sys":8591},{"type":12,"linkType":13,"id":14},{"sys":8593},{"id":20,"type":12,"linkType":21},{"sys":8595},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8597,"metaTitle":199,"metaDescription":200,"mainTitle":8598,"subtitle":219,"heroImage":8613,"ctaButton":242,"ctaLink":243},[198],{"data":8599,"content":8600,"nodeType":71},{},[8601,8607],{"data":8602,"content":8603,"nodeType":211},{},[8604],{"data":8605,"marks":8606,"value":210,"nodeType":79},{},[],{"data":8608,"content":8609,"nodeType":84},{},[8610],{"data":8611,"marks":8612,"value":218,"nodeType":79},{},[],{"metadata":8614,"sys":8617,"fields":8622},{"tags":8615,"concepts":8616},[],[],{"space":8618,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8620,"publishedVersion":59,"revision":22,"locale":27},{"sys":8619},{"type":12,"linkType":13,"id":14},{"sys":8621},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8623},{"url":234,"details":8624,"fileName":240,"contentType":241},{"size":236,"image":8625},{"width":238,"height":239},{"sys":8627,"fields":8630},{"id":8628,"createdAt":8629},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8631,"slug":8632,"articleIntro":8631,"category":8633},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8634],{"metadata":8635,"sys":8638,"fields":8645},{"tags":8636,"concepts":8637},[],[],{"space":8639,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8641,"publishedVersion":189,"revision":59,"contentType":8643,"locale":27},{"sys":8640},{"type":12,"linkType":13,"id":14},{"sys":8642},{"id":20,"type":12,"linkType":21},{"sys":8644},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8646,"metaTitle":199,"metaDescription":200,"mainTitle":8647,"subtitle":219,"heroImage":8662,"ctaButton":242,"ctaLink":243},[198],{"data":8648,"content":8649,"nodeType":71},{},[8650,8656],{"data":8651,"content":8652,"nodeType":211},{},[8653],{"data":8654,"marks":8655,"value":210,"nodeType":79},{},[],{"data":8657,"content":8658,"nodeType":84},{},[8659],{"data":8660,"marks":8661,"value":218,"nodeType":79},{},[],{"metadata":8663,"sys":8666,"fields":8671},{"tags":8664,"concepts":8665},[],[],{"space":8667,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8669,"publishedVersion":59,"revision":22,"locale":27},{"sys":8668},{"type":12,"linkType":13,"id":14},{"sys":8670},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8672},{"url":234,"details":8673,"fileName":240,"contentType":241},{"size":236,"image":8674},{"width":238,"height":239},{"sys":8676,"fields":8679},{"id":8677,"createdAt":8678},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":8680,"slug":8681,"articleIntro":8680,"category":8682},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[8683],{"metadata":8684,"sys":8687,"fields":8694},{"tags":8685,"concepts":8686},[],[],{"space":8688,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8690,"publishedVersion":189,"revision":59,"contentType":8692,"locale":27},{"sys":8689},{"type":12,"linkType":13,"id":14},{"sys":8691},{"id":20,"type":12,"linkType":21},{"sys":8693},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8695,"metaTitle":199,"metaDescription":200,"mainTitle":8696,"subtitle":219,"heroImage":8711,"ctaButton":242,"ctaLink":243},[198],{"data":8697,"content":8698,"nodeType":71},{},[8699,8705],{"data":8700,"content":8701,"nodeType":211},{},[8702],{"data":8703,"marks":8704,"value":210,"nodeType":79},{},[],{"data":8706,"content":8707,"nodeType":84},{},[8708],{"data":8709,"marks":8710,"value":218,"nodeType":79},{},[],{"metadata":8712,"sys":8715,"fields":8720},{"tags":8713,"concepts":8714},[],[],{"space":8716,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8718,"publishedVersion":59,"revision":22,"locale":27},{"sys":8717},{"type":12,"linkType":13,"id":14},{"sys":8719},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8721},{"url":234,"details":8722,"fileName":240,"contentType":241},{"size":236,"image":8723},{"width":238,"height":239},{"sys":8725,"fields":8728},{"id":8726,"createdAt":8727},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8729,"slug":8730,"articleIntro":-1,"category":8731},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8732],{"metadata":8733,"sys":8736,"fields":8743},{"tags":8734,"concepts":8735},[],[],{"space":8737,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8739,"publishedVersion":189,"revision":59,"contentType":8741,"locale":27},{"sys":8738},{"type":12,"linkType":13,"id":14},{"sys":8740},{"id":20,"type":12,"linkType":21},{"sys":8742},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8744,"metaTitle":199,"metaDescription":200,"mainTitle":8745,"subtitle":219,"heroImage":8760,"ctaButton":242,"ctaLink":243},[198],{"data":8746,"content":8747,"nodeType":71},{},[8748,8754],{"data":8749,"content":8750,"nodeType":211},{},[8751],{"data":8752,"marks":8753,"value":210,"nodeType":79},{},[],{"data":8755,"content":8756,"nodeType":84},{},[8757],{"data":8758,"marks":8759,"value":218,"nodeType":79},{},[],{"metadata":8761,"sys":8764,"fields":8769},{"tags":8762,"concepts":8763},[],[],{"space":8765,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8767,"publishedVersion":59,"revision":22,"locale":27},{"sys":8766},{"type":12,"linkType":13,"id":14},{"sys":8768},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8770},{"url":234,"details":8771,"fileName":240,"contentType":241},{"size":236,"image":8772},{"width":238,"height":239},{"sys":8774,"fields":8777},{"id":8775,"createdAt":8776},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":8778,"slug":8779,"articleIntro":8778,"category":8780},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[8781],{"metadata":8782,"sys":8785,"fields":8792},{"tags":8783,"concepts":8784},[],[],{"space":8786,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8788,"publishedVersion":189,"revision":59,"contentType":8790,"locale":27},{"sys":8787},{"type":12,"linkType":13,"id":14},{"sys":8789},{"id":20,"type":12,"linkType":21},{"sys":8791},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8793,"metaTitle":199,"metaDescription":200,"mainTitle":8794,"subtitle":219,"heroImage":8809,"ctaButton":242,"ctaLink":243},[198],{"data":8795,"content":8796,"nodeType":71},{},[8797,8803],{"data":8798,"content":8799,"nodeType":211},{},[8800],{"data":8801,"marks":8802,"value":210,"nodeType":79},{},[],{"data":8804,"content":8805,"nodeType":84},{},[8806],{"data":8807,"marks":8808,"value":218,"nodeType":79},{},[],{"metadata":8810,"sys":8813,"fields":8818},{"tags":8811,"concepts":8812},[],[],{"space":8814,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8816,"publishedVersion":59,"revision":22,"locale":27},{"sys":8815},{"type":12,"linkType":13,"id":14},{"sys":8817},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8819},{"url":234,"details":8820,"fileName":240,"contentType":241},{"size":236,"image":8821},{"width":238,"height":239},{"sys":8823,"fields":8826},{"id":8824,"createdAt":8825},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":8827,"slug":8828,"articleIntro":-1,"category":8829},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[8830],{"metadata":8831,"sys":8834,"fields":8841},{"tags":8832,"concepts":8833},[],[],{"space":8835,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8837,"publishedVersion":189,"revision":59,"contentType":8839,"locale":27},{"sys":8836},{"type":12,"linkType":13,"id":14},{"sys":8838},{"id":20,"type":12,"linkType":21},{"sys":8840},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8842,"metaTitle":199,"metaDescription":200,"mainTitle":8843,"subtitle":219,"heroImage":8858,"ctaButton":242,"ctaLink":243},[198],{"data":8844,"content":8845,"nodeType":71},{},[8846,8852],{"data":8847,"content":8848,"nodeType":211},{},[8849],{"data":8850,"marks":8851,"value":210,"nodeType":79},{},[],{"data":8853,"content":8854,"nodeType":84},{},[8855],{"data":8856,"marks":8857,"value":218,"nodeType":79},{},[],{"metadata":8859,"sys":8862,"fields":8867},{"tags":8860,"concepts":8861},[],[],{"space":8863,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8865,"publishedVersion":59,"revision":22,"locale":27},{"sys":8864},{"type":12,"linkType":13,"id":14},{"sys":8866},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8868},{"url":234,"details":8869,"fileName":240,"contentType":241},{"size":236,"image":8870},{"width":238,"height":239},{"sys":8872,"fields":8875},{"id":8873,"createdAt":8874},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":8876,"slug":8877,"articleIntro":8876,"category":8878},"78174 - Créances","compte-78174-creances",[8879],{"metadata":8880,"sys":8883,"fields":8890},{"tags":8881,"concepts":8882},[],[],{"space":8884,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8886,"publishedVersion":189,"revision":59,"contentType":8888,"locale":27},{"sys":8885},{"type":12,"linkType":13,"id":14},{"sys":8887},{"id":20,"type":12,"linkType":21},{"sys":8889},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8891,"metaTitle":199,"metaDescription":200,"mainTitle":8892,"subtitle":219,"heroImage":8907,"ctaButton":242,"ctaLink":243},[198],{"data":8893,"content":8894,"nodeType":71},{},[8895,8901],{"data":8896,"content":8897,"nodeType":211},{},[8898],{"data":8899,"marks":8900,"value":210,"nodeType":79},{},[],{"data":8902,"content":8903,"nodeType":84},{},[8904],{"data":8905,"marks":8906,"value":218,"nodeType":79},{},[],{"metadata":8908,"sys":8911,"fields":8916},{"tags":8909,"concepts":8910},[],[],{"space":8912,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8914,"publishedVersion":59,"revision":22,"locale":27},{"sys":8913},{"type":12,"linkType":13,"id":14},{"sys":8915},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8917},{"url":234,"details":8918,"fileName":240,"contentType":241},{"size":236,"image":8919},{"width":238,"height":239},{"sys":8921,"fields":8924},{"id":8922,"createdAt":8923},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":8925,"slug":8926,"articleIntro":8925,"category":8927},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[8928],{"metadata":8929,"sys":8932,"fields":8939},{"tags":8930,"concepts":8931},[],[],{"space":8933,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8935,"publishedVersion":189,"revision":59,"contentType":8937,"locale":27},{"sys":8934},{"type":12,"linkType":13,"id":14},{"sys":8936},{"id":20,"type":12,"linkType":21},{"sys":8938},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8940,"metaTitle":199,"metaDescription":200,"mainTitle":8941,"subtitle":219,"heroImage":8956,"ctaButton":242,"ctaLink":243},[198],{"data":8942,"content":8943,"nodeType":71},{},[8944,8950],{"data":8945,"content":8946,"nodeType":211},{},[8947],{"data":8948,"marks":8949,"value":210,"nodeType":79},{},[],{"data":8951,"content":8952,"nodeType":84},{},[8953],{"data":8954,"marks":8955,"value":218,"nodeType":79},{},[],{"metadata":8957,"sys":8960,"fields":8965},{"tags":8958,"concepts":8959},[],[],{"space":8961,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":8963,"publishedVersion":59,"revision":22,"locale":27},{"sys":8962},{"type":12,"linkType":13,"id":14},{"sys":8964},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":8966},{"url":234,"details":8967,"fileName":240,"contentType":241},{"size":236,"image":8968},{"width":238,"height":239},{"sys":8970,"fields":8973},{"id":8971,"createdAt":8972},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":8974,"slug":8975,"articleIntro":8974,"category":8976},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[8977],{"metadata":8978,"sys":8981,"fields":8988},{"tags":8979,"concepts":8980},[],[],{"space":8982,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":8984,"publishedVersion":189,"revision":59,"contentType":8986,"locale":27},{"sys":8983},{"type":12,"linkType":13,"id":14},{"sys":8985},{"id":20,"type":12,"linkType":21},{"sys":8987},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":8989,"metaTitle":199,"metaDescription":200,"mainTitle":8990,"subtitle":219,"heroImage":9005,"ctaButton":242,"ctaLink":243},[198],{"data":8991,"content":8992,"nodeType":71},{},[8993,8999],{"data":8994,"content":8995,"nodeType":211},{},[8996],{"data":8997,"marks":8998,"value":210,"nodeType":79},{},[],{"data":9000,"content":9001,"nodeType":84},{},[9002],{"data":9003,"marks":9004,"value":218,"nodeType":79},{},[],{"metadata":9006,"sys":9009,"fields":9014},{"tags":9007,"concepts":9008},[],[],{"space":9010,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9012,"publishedVersion":59,"revision":22,"locale":27},{"sys":9011},{"type":12,"linkType":13,"id":14},{"sys":9013},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9015},{"url":234,"details":9016,"fileName":240,"contentType":241},{"size":236,"image":9017},{"width":238,"height":239},{"sys":9019,"fields":9022},{"id":9020,"createdAt":9021},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":9023,"slug":9024,"articleIntro":9023,"category":9025},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[9026],{"metadata":9027,"sys":9030,"fields":9037},{"tags":9028,"concepts":9029},[],[],{"space":9031,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9033,"publishedVersion":189,"revision":59,"contentType":9035,"locale":27},{"sys":9032},{"type":12,"linkType":13,"id":14},{"sys":9034},{"id":20,"type":12,"linkType":21},{"sys":9036},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9038,"metaTitle":199,"metaDescription":200,"mainTitle":9039,"subtitle":219,"heroImage":9054,"ctaButton":242,"ctaLink":243},[198],{"data":9040,"content":9041,"nodeType":71},{},[9042,9048],{"data":9043,"content":9044,"nodeType":211},{},[9045],{"data":9046,"marks":9047,"value":210,"nodeType":79},{},[],{"data":9049,"content":9050,"nodeType":84},{},[9051],{"data":9052,"marks":9053,"value":218,"nodeType":79},{},[],{"metadata":9055,"sys":9058,"fields":9063},{"tags":9056,"concepts":9057},[],[],{"space":9059,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9061,"publishedVersion":59,"revision":22,"locale":27},{"sys":9060},{"type":12,"linkType":13,"id":14},{"sys":9062},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9064},{"url":234,"details":9065,"fileName":240,"contentType":241},{"size":236,"image":9066},{"width":238,"height":239},{"sys":9068,"fields":9071},{"id":9069,"createdAt":9070},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":9072,"slug":9073,"articleIntro":-1,"category":9074},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[9075],{"metadata":9076,"sys":9079,"fields":9086},{"tags":9077,"concepts":9078},[],[],{"space":9080,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9082,"publishedVersion":189,"revision":59,"contentType":9084,"locale":27},{"sys":9081},{"type":12,"linkType":13,"id":14},{"sys":9083},{"id":20,"type":12,"linkType":21},{"sys":9085},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9087,"metaTitle":199,"metaDescription":200,"mainTitle":9088,"subtitle":219,"heroImage":9103,"ctaButton":242,"ctaLink":243},[198],{"data":9089,"content":9090,"nodeType":71},{},[9091,9097],{"data":9092,"content":9093,"nodeType":211},{},[9094],{"data":9095,"marks":9096,"value":210,"nodeType":79},{},[],{"data":9098,"content":9099,"nodeType":84},{},[9100],{"data":9101,"marks":9102,"value":218,"nodeType":79},{},[],{"metadata":9104,"sys":9107,"fields":9112},{"tags":9105,"concepts":9106},[],[],{"space":9108,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9110,"publishedVersion":59,"revision":22,"locale":27},{"sys":9109},{"type":12,"linkType":13,"id":14},{"sys":9111},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9113},{"url":234,"details":9114,"fileName":240,"contentType":241},{"size":236,"image":9115},{"width":238,"height":239},{"sys":9117,"fields":9120},{"id":9118,"createdAt":9119},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":9121,"slug":9122,"articleIntro":9121,"category":9123},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[9124],{"metadata":9125,"sys":9128,"fields":9135},{"tags":9126,"concepts":9127},[],[],{"space":9129,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9131,"publishedVersion":189,"revision":59,"contentType":9133,"locale":27},{"sys":9130},{"type":12,"linkType":13,"id":14},{"sys":9132},{"id":20,"type":12,"linkType":21},{"sys":9134},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9136,"metaTitle":199,"metaDescription":200,"mainTitle":9137,"subtitle":219,"heroImage":9152,"ctaButton":242,"ctaLink":243},[198],{"data":9138,"content":9139,"nodeType":71},{},[9140,9146],{"data":9141,"content":9142,"nodeType":211},{},[9143],{"data":9144,"marks":9145,"value":210,"nodeType":79},{},[],{"data":9147,"content":9148,"nodeType":84},{},[9149],{"data":9150,"marks":9151,"value":218,"nodeType":79},{},[],{"metadata":9153,"sys":9156,"fields":9161},{"tags":9154,"concepts":9155},[],[],{"space":9157,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9159,"publishedVersion":59,"revision":22,"locale":27},{"sys":9158},{"type":12,"linkType":13,"id":14},{"sys":9160},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9162},{"url":234,"details":9163,"fileName":240,"contentType":241},{"size":236,"image":9164},{"width":238,"height":239},{"sys":9166,"fields":9169},{"id":9167,"createdAt":9168},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":9170,"slug":9171,"articleIntro":9170,"category":9172},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[9173],{"metadata":9174,"sys":9177,"fields":9184},{"tags":9175,"concepts":9176},[],[],{"space":9178,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9180,"publishedVersion":189,"revision":59,"contentType":9182,"locale":27},{"sys":9179},{"type":12,"linkType":13,"id":14},{"sys":9181},{"id":20,"type":12,"linkType":21},{"sys":9183},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9185,"metaTitle":199,"metaDescription":200,"mainTitle":9186,"subtitle":219,"heroImage":9201,"ctaButton":242,"ctaLink":243},[198],{"data":9187,"content":9188,"nodeType":71},{},[9189,9195],{"data":9190,"content":9191,"nodeType":211},{},[9192],{"data":9193,"marks":9194,"value":210,"nodeType":79},{},[],{"data":9196,"content":9197,"nodeType":84},{},[9198],{"data":9199,"marks":9200,"value":218,"nodeType":79},{},[],{"metadata":9202,"sys":9205,"fields":9210},{"tags":9203,"concepts":9204},[],[],{"space":9206,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9208,"publishedVersion":59,"revision":22,"locale":27},{"sys":9207},{"type":12,"linkType":13,"id":14},{"sys":9209},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9211},{"url":234,"details":9212,"fileName":240,"contentType":241},{"size":236,"image":9213},{"width":238,"height":239},{"sys":9215,"fields":9218},{"id":9216,"createdAt":9217},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":9219,"slug":9220,"articleIntro":9219,"category":9221},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[9222],{"metadata":9223,"sys":9226,"fields":9233},{"tags":9224,"concepts":9225},[],[],{"space":9227,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9229,"publishedVersion":189,"revision":59,"contentType":9231,"locale":27},{"sys":9228},{"type":12,"linkType":13,"id":14},{"sys":9230},{"id":20,"type":12,"linkType":21},{"sys":9232},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9234,"metaTitle":199,"metaDescription":200,"mainTitle":9235,"subtitle":219,"heroImage":9250,"ctaButton":242,"ctaLink":243},[198],{"data":9236,"content":9237,"nodeType":71},{},[9238,9244],{"data":9239,"content":9240,"nodeType":211},{},[9241],{"data":9242,"marks":9243,"value":210,"nodeType":79},{},[],{"data":9245,"content":9246,"nodeType":84},{},[9247],{"data":9248,"marks":9249,"value":218,"nodeType":79},{},[],{"metadata":9251,"sys":9254,"fields":9259},{"tags":9252,"concepts":9253},[],[],{"space":9255,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9257,"publishedVersion":59,"revision":22,"locale":27},{"sys":9256},{"type":12,"linkType":13,"id":14},{"sys":9258},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9260},{"url":234,"details":9261,"fileName":240,"contentType":241},{"size":236,"image":9262},{"width":238,"height":239},{"sys":9264,"fields":9267},{"id":9265,"createdAt":9266},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":9268,"slug":9269,"articleIntro":9268,"category":9270},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[9271],{"metadata":9272,"sys":9275,"fields":9282},{"tags":9273,"concepts":9274},[],[],{"space":9276,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9278,"publishedVersion":189,"revision":59,"contentType":9280,"locale":27},{"sys":9277},{"type":12,"linkType":13,"id":14},{"sys":9279},{"id":20,"type":12,"linkType":21},{"sys":9281},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9283,"metaTitle":199,"metaDescription":200,"mainTitle":9284,"subtitle":219,"heroImage":9299,"ctaButton":242,"ctaLink":243},[198],{"data":9285,"content":9286,"nodeType":71},{},[9287,9293],{"data":9288,"content":9289,"nodeType":211},{},[9290],{"data":9291,"marks":9292,"value":210,"nodeType":79},{},[],{"data":9294,"content":9295,"nodeType":84},{},[9296],{"data":9297,"marks":9298,"value":218,"nodeType":79},{},[],{"metadata":9300,"sys":9303,"fields":9308},{"tags":9301,"concepts":9302},[],[],{"space":9304,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9306,"publishedVersion":59,"revision":22,"locale":27},{"sys":9305},{"type":12,"linkType":13,"id":14},{"sys":9307},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9309},{"url":234,"details":9310,"fileName":240,"contentType":241},{"size":236,"image":9311},{"width":238,"height":239},{"sys":9313,"fields":9316},{"id":9314,"createdAt":9315},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":9317,"slug":9318,"articleIntro":9317,"category":9319},"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",[9320],{"metadata":9321,"sys":9324,"fields":9331},{"tags":9322,"concepts":9323},[],[],{"space":9325,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9327,"publishedVersion":189,"revision":59,"contentType":9329,"locale":27},{"sys":9326},{"type":12,"linkType":13,"id":14},{"sys":9328},{"id":20,"type":12,"linkType":21},{"sys":9330},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9332,"metaTitle":199,"metaDescription":200,"mainTitle":9333,"subtitle":219,"heroImage":9348,"ctaButton":242,"ctaLink":243},[198],{"data":9334,"content":9335,"nodeType":71},{},[9336,9342],{"data":9337,"content":9338,"nodeType":211},{},[9339],{"data":9340,"marks":9341,"value":210,"nodeType":79},{},[],{"data":9343,"content":9344,"nodeType":84},{},[9345],{"data":9346,"marks":9347,"value":218,"nodeType":79},{},[],{"metadata":9349,"sys":9352,"fields":9357},{"tags":9350,"concepts":9351},[],[],{"space":9353,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9355,"publishedVersion":59,"revision":22,"locale":27},{"sys":9354},{"type":12,"linkType":13,"id":14},{"sys":9356},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9358},{"url":234,"details":9359,"fileName":240,"contentType":241},{"size":236,"image":9360},{"width":238,"height":239},{"sys":9362,"fields":9365},{"id":9363,"createdAt":9364},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":9366,"slug":9367,"articleIntro":9366,"category":9368},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[9369],{"metadata":9370,"sys":9373,"fields":9380},{"tags":9371,"concepts":9372},[],[],{"space":9374,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9376,"publishedVersion":189,"revision":59,"contentType":9378,"locale":27},{"sys":9375},{"type":12,"linkType":13,"id":14},{"sys":9377},{"id":20,"type":12,"linkType":21},{"sys":9379},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9381,"metaTitle":199,"metaDescription":200,"mainTitle":9382,"subtitle":219,"heroImage":9397,"ctaButton":242,"ctaLink":243},[198],{"data":9383,"content":9384,"nodeType":71},{},[9385,9391],{"data":9386,"content":9387,"nodeType":211},{},[9388],{"data":9389,"marks":9390,"value":210,"nodeType":79},{},[],{"data":9392,"content":9393,"nodeType":84},{},[9394],{"data":9395,"marks":9396,"value":218,"nodeType":79},{},[],{"metadata":9398,"sys":9401,"fields":9406},{"tags":9399,"concepts":9400},[],[],{"space":9402,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9404,"publishedVersion":59,"revision":22,"locale":27},{"sys":9403},{"type":12,"linkType":13,"id":14},{"sys":9405},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9407},{"url":234,"details":9408,"fileName":240,"contentType":241},{"size":236,"image":9409},{"width":238,"height":239},{"sys":9411,"fields":9414},{"id":9412,"createdAt":9413},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":9415,"slug":9416,"articleIntro":9415,"category":9417},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[9418],{"metadata":9419,"sys":9422,"fields":9429},{"tags":9420,"concepts":9421},[],[],{"space":9423,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9425,"publishedVersion":189,"revision":59,"contentType":9427,"locale":27},{"sys":9424},{"type":12,"linkType":13,"id":14},{"sys":9426},{"id":20,"type":12,"linkType":21},{"sys":9428},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9430,"metaTitle":199,"metaDescription":200,"mainTitle":9431,"subtitle":219,"heroImage":9446,"ctaButton":242,"ctaLink":243},[198],{"data":9432,"content":9433,"nodeType":71},{},[9434,9440],{"data":9435,"content":9436,"nodeType":211},{},[9437],{"data":9438,"marks":9439,"value":210,"nodeType":79},{},[],{"data":9441,"content":9442,"nodeType":84},{},[9443],{"data":9444,"marks":9445,"value":218,"nodeType":79},{},[],{"metadata":9447,"sys":9450,"fields":9455},{"tags":9448,"concepts":9449},[],[],{"space":9451,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9453,"publishedVersion":59,"revision":22,"locale":27},{"sys":9452},{"type":12,"linkType":13,"id":14},{"sys":9454},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9456},{"url":234,"details":9457,"fileName":240,"contentType":241},{"size":236,"image":9458},{"width":238,"height":239},{"sys":9460,"fields":9463},{"id":9461,"createdAt":9462},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":9464,"slug":9465,"articleIntro":-1,"category":9466},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[9467],{"metadata":9468,"sys":9471,"fields":9478},{"tags":9469,"concepts":9470},[],[],{"space":9472,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9474,"publishedVersion":189,"revision":59,"contentType":9476,"locale":27},{"sys":9473},{"type":12,"linkType":13,"id":14},{"sys":9475},{"id":20,"type":12,"linkType":21},{"sys":9477},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9479,"metaTitle":199,"metaDescription":200,"mainTitle":9480,"subtitle":219,"heroImage":9495,"ctaButton":242,"ctaLink":243},[198],{"data":9481,"content":9482,"nodeType":71},{},[9483,9489],{"data":9484,"content":9485,"nodeType":211},{},[9486],{"data":9487,"marks":9488,"value":210,"nodeType":79},{},[],{"data":9490,"content":9491,"nodeType":84},{},[9492],{"data":9493,"marks":9494,"value":218,"nodeType":79},{},[],{"metadata":9496,"sys":9499,"fields":9504},{"tags":9497,"concepts":9498},[],[],{"space":9500,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9502,"publishedVersion":59,"revision":22,"locale":27},{"sys":9501},{"type":12,"linkType":13,"id":14},{"sys":9503},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9505},{"url":234,"details":9506,"fileName":240,"contentType":241},{"size":236,"image":9507},{"width":238,"height":239},{"sys":9509,"fields":9512},{"id":9510,"createdAt":9511},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9513,"slug":9514,"articleIntro":-1,"category":9515},"Compte 512 - Banques","compte-512-banques",[9516],{"metadata":9517,"sys":9520,"fields":9527},{"tags":9518,"concepts":9519},[],[],{"space":9521,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9523,"publishedVersion":189,"revision":59,"contentType":9525,"locale":27},{"sys":9522},{"type":12,"linkType":13,"id":14},{"sys":9524},{"id":20,"type":12,"linkType":21},{"sys":9526},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9528,"metaTitle":199,"metaDescription":200,"mainTitle":9529,"subtitle":219,"heroImage":9544,"ctaButton":242,"ctaLink":243},[198],{"data":9530,"content":9531,"nodeType":71},{},[9532,9538],{"data":9533,"content":9534,"nodeType":211},{},[9535],{"data":9536,"marks":9537,"value":210,"nodeType":79},{},[],{"data":9539,"content":9540,"nodeType":84},{},[9541],{"data":9542,"marks":9543,"value":218,"nodeType":79},{},[],{"metadata":9545,"sys":9548,"fields":9553},{"tags":9546,"concepts":9547},[],[],{"space":9549,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9551,"publishedVersion":59,"revision":22,"locale":27},{"sys":9550},{"type":12,"linkType":13,"id":14},{"sys":9552},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9554},{"url":234,"details":9555,"fileName":240,"contentType":241},{"size":236,"image":9556},{"width":238,"height":239},{"sys":9558,"fields":9561},{"id":9559,"createdAt":9560},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":9562,"slug":9563,"articleIntro":9562,"category":9564},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[9565],{"metadata":9566,"sys":9569,"fields":9576},{"tags":9567,"concepts":9568},[],[],{"space":9570,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9572,"publishedVersion":189,"revision":59,"contentType":9574,"locale":27},{"sys":9571},{"type":12,"linkType":13,"id":14},{"sys":9573},{"id":20,"type":12,"linkType":21},{"sys":9575},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9577,"metaTitle":199,"metaDescription":200,"mainTitle":9578,"subtitle":219,"heroImage":9593,"ctaButton":242,"ctaLink":243},[198],{"data":9579,"content":9580,"nodeType":71},{},[9581,9587],{"data":9582,"content":9583,"nodeType":211},{},[9584],{"data":9585,"marks":9586,"value":210,"nodeType":79},{},[],{"data":9588,"content":9589,"nodeType":84},{},[9590],{"data":9591,"marks":9592,"value":218,"nodeType":79},{},[],{"metadata":9594,"sys":9597,"fields":9602},{"tags":9595,"concepts":9596},[],[],{"space":9598,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9600,"publishedVersion":59,"revision":22,"locale":27},{"sys":9599},{"type":12,"linkType":13,"id":14},{"sys":9601},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9603},{"url":234,"details":9604,"fileName":240,"contentType":241},{"size":236,"image":9605},{"width":238,"height":239},{"sys":9607,"fields":9610},{"id":9608,"createdAt":9609},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":9611,"slug":9612,"articleIntro":9611,"category":9613},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[9614],{"metadata":9615,"sys":9618,"fields":9625},{"tags":9616,"concepts":9617},[],[],{"space":9619,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9621,"publishedVersion":189,"revision":59,"contentType":9623,"locale":27},{"sys":9620},{"type":12,"linkType":13,"id":14},{"sys":9622},{"id":20,"type":12,"linkType":21},{"sys":9624},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9626,"metaTitle":199,"metaDescription":200,"mainTitle":9627,"subtitle":219,"heroImage":9642,"ctaButton":242,"ctaLink":243},[198],{"data":9628,"content":9629,"nodeType":71},{},[9630,9636],{"data":9631,"content":9632,"nodeType":211},{},[9633],{"data":9634,"marks":9635,"value":210,"nodeType":79},{},[],{"data":9637,"content":9638,"nodeType":84},{},[9639],{"data":9640,"marks":9641,"value":218,"nodeType":79},{},[],{"metadata":9643,"sys":9646,"fields":9651},{"tags":9644,"concepts":9645},[],[],{"space":9647,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9649,"publishedVersion":59,"revision":22,"locale":27},{"sys":9648},{"type":12,"linkType":13,"id":14},{"sys":9650},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9652},{"url":234,"details":9653,"fileName":240,"contentType":241},{"size":236,"image":9654},{"width":238,"height":239},{"sys":9656,"fields":9659},{"id":9657,"createdAt":9658},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":9660,"slug":9661,"articleIntro":-1,"category":9662},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[9663],{"metadata":9664,"sys":9667,"fields":9674},{"tags":9665,"concepts":9666},[],[],{"space":9668,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9670,"publishedVersion":189,"revision":59,"contentType":9672,"locale":27},{"sys":9669},{"type":12,"linkType":13,"id":14},{"sys":9671},{"id":20,"type":12,"linkType":21},{"sys":9673},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9675,"metaTitle":199,"metaDescription":200,"mainTitle":9676,"subtitle":219,"heroImage":9691,"ctaButton":242,"ctaLink":243},[198],{"data":9677,"content":9678,"nodeType":71},{},[9679,9685],{"data":9680,"content":9681,"nodeType":211},{},[9682],{"data":9683,"marks":9684,"value":210,"nodeType":79},{},[],{"data":9686,"content":9687,"nodeType":84},{},[9688],{"data":9689,"marks":9690,"value":218,"nodeType":79},{},[],{"metadata":9692,"sys":9695,"fields":9700},{"tags":9693,"concepts":9694},[],[],{"space":9696,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9698,"publishedVersion":59,"revision":22,"locale":27},{"sys":9697},{"type":12,"linkType":13,"id":14},{"sys":9699},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9701},{"url":234,"details":9702,"fileName":240,"contentType":241},{"size":236,"image":9703},{"width":238,"height":239},{"sys":9705,"fields":9708},{"id":9706,"createdAt":9707},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":9709,"slug":9710,"articleIntro":-1,"category":9711},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[9712],{"metadata":9713,"sys":9716,"fields":9723},{"tags":9714,"concepts":9715},[],[],{"space":9717,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9719,"publishedVersion":189,"revision":59,"contentType":9721,"locale":27},{"sys":9718},{"type":12,"linkType":13,"id":14},{"sys":9720},{"id":20,"type":12,"linkType":21},{"sys":9722},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9724,"metaTitle":199,"metaDescription":200,"mainTitle":9725,"subtitle":219,"heroImage":9740,"ctaButton":242,"ctaLink":243},[198],{"data":9726,"content":9727,"nodeType":71},{},[9728,9734],{"data":9729,"content":9730,"nodeType":211},{},[9731],{"data":9732,"marks":9733,"value":210,"nodeType":79},{},[],{"data":9735,"content":9736,"nodeType":84},{},[9737],{"data":9738,"marks":9739,"value":218,"nodeType":79},{},[],{"metadata":9741,"sys":9744,"fields":9749},{"tags":9742,"concepts":9743},[],[],{"space":9745,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9747,"publishedVersion":59,"revision":22,"locale":27},{"sys":9746},{"type":12,"linkType":13,"id":14},{"sys":9748},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9750},{"url":234,"details":9751,"fileName":240,"contentType":241},{"size":236,"image":9752},{"width":238,"height":239},{"sys":9754,"fields":9757},{"id":9755,"createdAt":9756},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":9758,"slug":9759,"articleIntro":9758,"category":9760},"Compte 2131 - Bâtiments","compte-2131-batiments",[9761],{"metadata":9762,"sys":9765,"fields":9772},{"tags":9763,"concepts":9764},[],[],{"space":9766,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9768,"publishedVersion":189,"revision":59,"contentType":9770,"locale":27},{"sys":9767},{"type":12,"linkType":13,"id":14},{"sys":9769},{"id":20,"type":12,"linkType":21},{"sys":9771},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9773,"metaTitle":199,"metaDescription":200,"mainTitle":9774,"subtitle":219,"heroImage":9789,"ctaButton":242,"ctaLink":243},[198],{"data":9775,"content":9776,"nodeType":71},{},[9777,9783],{"data":9778,"content":9779,"nodeType":211},{},[9780],{"data":9781,"marks":9782,"value":210,"nodeType":79},{},[],{"data":9784,"content":9785,"nodeType":84},{},[9786],{"data":9787,"marks":9788,"value":218,"nodeType":79},{},[],{"metadata":9790,"sys":9793,"fields":9798},{"tags":9791,"concepts":9792},[],[],{"space":9794,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9796,"publishedVersion":59,"revision":22,"locale":27},{"sys":9795},{"type":12,"linkType":13,"id":14},{"sys":9797},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9799},{"url":234,"details":9800,"fileName":240,"contentType":241},{"size":236,"image":9801},{"width":238,"height":239},{"sys":9803,"fields":9806},{"id":9804,"createdAt":9805},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":9807,"slug":9808,"articleIntro":9807,"category":9809},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[9810],{"metadata":9811,"sys":9814,"fields":9821},{"tags":9812,"concepts":9813},[],[],{"space":9815,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9817,"publishedVersion":189,"revision":59,"contentType":9819,"locale":27},{"sys":9816},{"type":12,"linkType":13,"id":14},{"sys":9818},{"id":20,"type":12,"linkType":21},{"sys":9820},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9822,"metaTitle":199,"metaDescription":200,"mainTitle":9823,"subtitle":219,"heroImage":9838,"ctaButton":242,"ctaLink":243},[198],{"data":9824,"content":9825,"nodeType":71},{},[9826,9832],{"data":9827,"content":9828,"nodeType":211},{},[9829],{"data":9830,"marks":9831,"value":210,"nodeType":79},{},[],{"data":9833,"content":9834,"nodeType":84},{},[9835],{"data":9836,"marks":9837,"value":218,"nodeType":79},{},[],{"metadata":9839,"sys":9842,"fields":9847},{"tags":9840,"concepts":9841},[],[],{"space":9843,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9845,"publishedVersion":59,"revision":22,"locale":27},{"sys":9844},{"type":12,"linkType":13,"id":14},{"sys":9846},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9848},{"url":234,"details":9849,"fileName":240,"contentType":241},{"size":236,"image":9850},{"width":238,"height":239},{"sys":9852,"fields":9855},{"id":9853,"createdAt":9854},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":9856,"slug":9857,"articleIntro":-1,"category":9858},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[9859],{"metadata":9860,"sys":9863,"fields":9870},{"tags":9861,"concepts":9862},[],[],{"space":9864,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9866,"publishedVersion":189,"revision":59,"contentType":9868,"locale":27},{"sys":9865},{"type":12,"linkType":13,"id":14},{"sys":9867},{"id":20,"type":12,"linkType":21},{"sys":9869},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9871,"metaTitle":199,"metaDescription":200,"mainTitle":9872,"subtitle":219,"heroImage":9887,"ctaButton":242,"ctaLink":243},[198],{"data":9873,"content":9874,"nodeType":71},{},[9875,9881],{"data":9876,"content":9877,"nodeType":211},{},[9878],{"data":9879,"marks":9880,"value":210,"nodeType":79},{},[],{"data":9882,"content":9883,"nodeType":84},{},[9884],{"data":9885,"marks":9886,"value":218,"nodeType":79},{},[],{"metadata":9888,"sys":9891,"fields":9896},{"tags":9889,"concepts":9890},[],[],{"space":9892,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9894,"publishedVersion":59,"revision":22,"locale":27},{"sys":9893},{"type":12,"linkType":13,"id":14},{"sys":9895},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9897},{"url":234,"details":9898,"fileName":240,"contentType":241},{"size":236,"image":9899},{"width":238,"height":239},{"sys":9901,"fields":9904},{"id":9902,"createdAt":9903},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":9905,"slug":9906,"articleIntro":9905,"category":9907},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[9908],{"metadata":9909,"sys":9912,"fields":9919},{"tags":9910,"concepts":9911},[],[],{"space":9913,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9915,"publishedVersion":189,"revision":59,"contentType":9917,"locale":27},{"sys":9914},{"type":12,"linkType":13,"id":14},{"sys":9916},{"id":20,"type":12,"linkType":21},{"sys":9918},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9920,"metaTitle":199,"metaDescription":200,"mainTitle":9921,"subtitle":219,"heroImage":9936,"ctaButton":242,"ctaLink":243},[198],{"data":9922,"content":9923,"nodeType":71},{},[9924,9930],{"data":9925,"content":9926,"nodeType":211},{},[9927],{"data":9928,"marks":9929,"value":210,"nodeType":79},{},[],{"data":9931,"content":9932,"nodeType":84},{},[9933],{"data":9934,"marks":9935,"value":218,"nodeType":79},{},[],{"metadata":9937,"sys":9940,"fields":9945},{"tags":9938,"concepts":9939},[],[],{"space":9941,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9943,"publishedVersion":59,"revision":22,"locale":27},{"sys":9942},{"type":12,"linkType":13,"id":14},{"sys":9944},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9946},{"url":234,"details":9947,"fileName":240,"contentType":241},{"size":236,"image":9948},{"width":238,"height":239},{"sys":9950,"fields":9953},{"id":9951,"createdAt":9952},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":9954,"slug":9955,"articleIntro":9954,"category":9956},"4686 - Charges à payer","compte-4686-charges-a-payer",[9957],{"metadata":9958,"sys":9961,"fields":9968},{"tags":9959,"concepts":9960},[],[],{"space":9962,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":9964,"publishedVersion":189,"revision":59,"contentType":9966,"locale":27},{"sys":9963},{"type":12,"linkType":13,"id":14},{"sys":9965},{"id":20,"type":12,"linkType":21},{"sys":9967},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":9969,"metaTitle":199,"metaDescription":200,"mainTitle":9970,"subtitle":219,"heroImage":9985,"ctaButton":242,"ctaLink":243},[198],{"data":9971,"content":9972,"nodeType":71},{},[9973,9979],{"data":9974,"content":9975,"nodeType":211},{},[9976],{"data":9977,"marks":9978,"value":210,"nodeType":79},{},[],{"data":9980,"content":9981,"nodeType":84},{},[9982],{"data":9983,"marks":9984,"value":218,"nodeType":79},{},[],{"metadata":9986,"sys":9989,"fields":9994},{"tags":9987,"concepts":9988},[],[],{"space":9990,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":9992,"publishedVersion":59,"revision":22,"locale":27},{"sys":9991},{"type":12,"linkType":13,"id":14},{"sys":9993},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":9995},{"url":234,"details":9996,"fileName":240,"contentType":241},{"size":236,"image":9997},{"width":238,"height":239},{"sys":9999,"fields":10002},{"id":10000,"createdAt":10001},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":10003,"slug":10004,"articleIntro":10003,"category":10005},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[10006],{"metadata":10007,"sys":10010,"fields":10017},{"tags":10008,"concepts":10009},[],[],{"space":10011,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10013,"publishedVersion":189,"revision":59,"contentType":10015,"locale":27},{"sys":10012},{"type":12,"linkType":13,"id":14},{"sys":10014},{"id":20,"type":12,"linkType":21},{"sys":10016},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10018,"metaTitle":199,"metaDescription":200,"mainTitle":10019,"subtitle":219,"heroImage":10034,"ctaButton":242,"ctaLink":243},[198],{"data":10020,"content":10021,"nodeType":71},{},[10022,10028],{"data":10023,"content":10024,"nodeType":211},{},[10025],{"data":10026,"marks":10027,"value":210,"nodeType":79},{},[],{"data":10029,"content":10030,"nodeType":84},{},[10031],{"data":10032,"marks":10033,"value":218,"nodeType":79},{},[],{"metadata":10035,"sys":10038,"fields":10043},{"tags":10036,"concepts":10037},[],[],{"space":10039,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10041,"publishedVersion":59,"revision":22,"locale":27},{"sys":10040},{"type":12,"linkType":13,"id":14},{"sys":10042},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10044},{"url":234,"details":10045,"fileName":240,"contentType":241},{"size":236,"image":10046},{"width":238,"height":239},{"sys":10048,"fields":10051},{"id":10049,"createdAt":10050},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":10052,"slug":10053,"articleIntro":10052,"category":10054},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[10055],{"metadata":10056,"sys":10059,"fields":10066},{"tags":10057,"concepts":10058},[],[],{"space":10060,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10062,"publishedVersion":189,"revision":59,"contentType":10064,"locale":27},{"sys":10061},{"type":12,"linkType":13,"id":14},{"sys":10063},{"id":20,"type":12,"linkType":21},{"sys":10065},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10067,"metaTitle":199,"metaDescription":200,"mainTitle":10068,"subtitle":219,"heroImage":10083,"ctaButton":242,"ctaLink":243},[198],{"data":10069,"content":10070,"nodeType":71},{},[10071,10077],{"data":10072,"content":10073,"nodeType":211},{},[10074],{"data":10075,"marks":10076,"value":210,"nodeType":79},{},[],{"data":10078,"content":10079,"nodeType":84},{},[10080],{"data":10081,"marks":10082,"value":218,"nodeType":79},{},[],{"metadata":10084,"sys":10087,"fields":10092},{"tags":10085,"concepts":10086},[],[],{"space":10088,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10090,"publishedVersion":59,"revision":22,"locale":27},{"sys":10089},{"type":12,"linkType":13,"id":14},{"sys":10091},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10093},{"url":234,"details":10094,"fileName":240,"contentType":241},{"size":236,"image":10095},{"width":238,"height":239},{"sys":10097,"fields":10100},{"id":10098,"createdAt":10099},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":10101,"slug":10102,"articleIntro":10101,"category":10103},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[10104],{"metadata":10105,"sys":10108,"fields":10115},{"tags":10106,"concepts":10107},[],[],{"space":10109,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10111,"publishedVersion":189,"revision":59,"contentType":10113,"locale":27},{"sys":10110},{"type":12,"linkType":13,"id":14},{"sys":10112},{"id":20,"type":12,"linkType":21},{"sys":10114},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10116,"metaTitle":199,"metaDescription":200,"mainTitle":10117,"subtitle":219,"heroImage":10132,"ctaButton":242,"ctaLink":243},[198],{"data":10118,"content":10119,"nodeType":71},{},[10120,10126],{"data":10121,"content":10122,"nodeType":211},{},[10123],{"data":10124,"marks":10125,"value":210,"nodeType":79},{},[],{"data":10127,"content":10128,"nodeType":84},{},[10129],{"data":10130,"marks":10131,"value":218,"nodeType":79},{},[],{"metadata":10133,"sys":10136,"fields":10141},{"tags":10134,"concepts":10135},[],[],{"space":10137,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10139,"publishedVersion":59,"revision":22,"locale":27},{"sys":10138},{"type":12,"linkType":13,"id":14},{"sys":10140},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10142},{"url":234,"details":10143,"fileName":240,"contentType":241},{"size":236,"image":10144},{"width":238,"height":239},{"sys":10146,"fields":10149},{"id":10147,"createdAt":10148},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":10150,"slug":10151,"articleIntro":10150,"category":10152},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[10153],{"metadata":10154,"sys":10157,"fields":10164},{"tags":10155,"concepts":10156},[],[],{"space":10158,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10160,"publishedVersion":189,"revision":59,"contentType":10162,"locale":27},{"sys":10159},{"type":12,"linkType":13,"id":14},{"sys":10161},{"id":20,"type":12,"linkType":21},{"sys":10163},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10165,"metaTitle":199,"metaDescription":200,"mainTitle":10166,"subtitle":219,"heroImage":10181,"ctaButton":242,"ctaLink":243},[198],{"data":10167,"content":10168,"nodeType":71},{},[10169,10175],{"data":10170,"content":10171,"nodeType":211},{},[10172],{"data":10173,"marks":10174,"value":210,"nodeType":79},{},[],{"data":10176,"content":10177,"nodeType":84},{},[10178],{"data":10179,"marks":10180,"value":218,"nodeType":79},{},[],{"metadata":10182,"sys":10185,"fields":10190},{"tags":10183,"concepts":10184},[],[],{"space":10186,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10188,"publishedVersion":59,"revision":22,"locale":27},{"sys":10187},{"type":12,"linkType":13,"id":14},{"sys":10189},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10191},{"url":234,"details":10192,"fileName":240,"contentType":241},{"size":236,"image":10193},{"width":238,"height":239},{"sys":10195,"fields":10198},{"id":10196,"createdAt":10197},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":10199,"slug":10200,"articleIntro":10199,"category":10201},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[10202],{"metadata":10203,"sys":10206,"fields":10213},{"tags":10204,"concepts":10205},[],[],{"space":10207,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10209,"publishedVersion":189,"revision":59,"contentType":10211,"locale":27},{"sys":10208},{"type":12,"linkType":13,"id":14},{"sys":10210},{"id":20,"type":12,"linkType":21},{"sys":10212},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10214,"metaTitle":199,"metaDescription":200,"mainTitle":10215,"subtitle":219,"heroImage":10230,"ctaButton":242,"ctaLink":243},[198],{"data":10216,"content":10217,"nodeType":71},{},[10218,10224],{"data":10219,"content":10220,"nodeType":211},{},[10221],{"data":10222,"marks":10223,"value":210,"nodeType":79},{},[],{"data":10225,"content":10226,"nodeType":84},{},[10227],{"data":10228,"marks":10229,"value":218,"nodeType":79},{},[],{"metadata":10231,"sys":10234,"fields":10239},{"tags":10232,"concepts":10233},[],[],{"space":10235,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10237,"publishedVersion":59,"revision":22,"locale":27},{"sys":10236},{"type":12,"linkType":13,"id":14},{"sys":10238},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10240},{"url":234,"details":10241,"fileName":240,"contentType":241},{"size":236,"image":10242},{"width":238,"height":239},{"sys":10244,"fields":10247},{"id":10245,"createdAt":10246},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":10248,"slug":10249,"articleIntro":10248,"category":10250},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[10251],{"metadata":10252,"sys":10255,"fields":10262},{"tags":10253,"concepts":10254},[],[],{"space":10256,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10258,"publishedVersion":189,"revision":59,"contentType":10260,"locale":27},{"sys":10257},{"type":12,"linkType":13,"id":14},{"sys":10259},{"id":20,"type":12,"linkType":21},{"sys":10261},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10263,"metaTitle":199,"metaDescription":200,"mainTitle":10264,"subtitle":219,"heroImage":10279,"ctaButton":242,"ctaLink":243},[198],{"data":10265,"content":10266,"nodeType":71},{},[10267,10273],{"data":10268,"content":10269,"nodeType":211},{},[10270],{"data":10271,"marks":10272,"value":210,"nodeType":79},{},[],{"data":10274,"content":10275,"nodeType":84},{},[10276],{"data":10277,"marks":10278,"value":218,"nodeType":79},{},[],{"metadata":10280,"sys":10283,"fields":10288},{"tags":10281,"concepts":10282},[],[],{"space":10284,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10286,"publishedVersion":59,"revision":22,"locale":27},{"sys":10285},{"type":12,"linkType":13,"id":14},{"sys":10287},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10289},{"url":234,"details":10290,"fileName":240,"contentType":241},{"size":236,"image":10291},{"width":238,"height":239},{"sys":10293,"fields":10296},{"id":10294,"createdAt":10295},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":10297,"slug":10298,"articleIntro":10297,"category":10299},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[10300],{"metadata":10301,"sys":10304,"fields":10311},{"tags":10302,"concepts":10303},[],[],{"space":10305,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10307,"publishedVersion":189,"revision":59,"contentType":10309,"locale":27},{"sys":10306},{"type":12,"linkType":13,"id":14},{"sys":10308},{"id":20,"type":12,"linkType":21},{"sys":10310},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10312,"metaTitle":199,"metaDescription":200,"mainTitle":10313,"subtitle":219,"heroImage":10328,"ctaButton":242,"ctaLink":243},[198],{"data":10314,"content":10315,"nodeType":71},{},[10316,10322],{"data":10317,"content":10318,"nodeType":211},{},[10319],{"data":10320,"marks":10321,"value":210,"nodeType":79},{},[],{"data":10323,"content":10324,"nodeType":84},{},[10325],{"data":10326,"marks":10327,"value":218,"nodeType":79},{},[],{"metadata":10329,"sys":10332,"fields":10337},{"tags":10330,"concepts":10331},[],[],{"space":10333,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10335,"publishedVersion":59,"revision":22,"locale":27},{"sys":10334},{"type":12,"linkType":13,"id":14},{"sys":10336},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10338},{"url":234,"details":10339,"fileName":240,"contentType":241},{"size":236,"image":10340},{"width":238,"height":239},{"sys":10342,"fields":10345},{"id":10343,"createdAt":10344},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":10346,"slug":10347,"articleIntro":10346,"category":10348},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[10349],{"metadata":10350,"sys":10353,"fields":10360},{"tags":10351,"concepts":10352},[],[],{"space":10354,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10356,"publishedVersion":189,"revision":59,"contentType":10358,"locale":27},{"sys":10355},{"type":12,"linkType":13,"id":14},{"sys":10357},{"id":20,"type":12,"linkType":21},{"sys":10359},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10361,"metaTitle":199,"metaDescription":200,"mainTitle":10362,"subtitle":219,"heroImage":10377,"ctaButton":242,"ctaLink":243},[198],{"data":10363,"content":10364,"nodeType":71},{},[10365,10371],{"data":10366,"content":10367,"nodeType":211},{},[10368],{"data":10369,"marks":10370,"value":210,"nodeType":79},{},[],{"data":10372,"content":10373,"nodeType":84},{},[10374],{"data":10375,"marks":10376,"value":218,"nodeType":79},{},[],{"metadata":10378,"sys":10381,"fields":10386},{"tags":10379,"concepts":10380},[],[],{"space":10382,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10384,"publishedVersion":59,"revision":22,"locale":27},{"sys":10383},{"type":12,"linkType":13,"id":14},{"sys":10385},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10387},{"url":234,"details":10388,"fileName":240,"contentType":241},{"size":236,"image":10389},{"width":238,"height":239},{"sys":10391,"fields":10394},{"id":10392,"createdAt":10393},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":10395,"slug":10396,"articleIntro":10395,"category":10397},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[10398],{"metadata":10399,"sys":10402,"fields":10409},{"tags":10400,"concepts":10401},[],[],{"space":10403,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10405,"publishedVersion":189,"revision":59,"contentType":10407,"locale":27},{"sys":10404},{"type":12,"linkType":13,"id":14},{"sys":10406},{"id":20,"type":12,"linkType":21},{"sys":10408},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10410,"metaTitle":199,"metaDescription":200,"mainTitle":10411,"subtitle":219,"heroImage":10426,"ctaButton":242,"ctaLink":243},[198],{"data":10412,"content":10413,"nodeType":71},{},[10414,10420],{"data":10415,"content":10416,"nodeType":211},{},[10417],{"data":10418,"marks":10419,"value":210,"nodeType":79},{},[],{"data":10421,"content":10422,"nodeType":84},{},[10423],{"data":10424,"marks":10425,"value":218,"nodeType":79},{},[],{"metadata":10427,"sys":10430,"fields":10435},{"tags":10428,"concepts":10429},[],[],{"space":10431,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10433,"publishedVersion":59,"revision":22,"locale":27},{"sys":10432},{"type":12,"linkType":13,"id":14},{"sys":10434},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10436},{"url":234,"details":10437,"fileName":240,"contentType":241},{"size":236,"image":10438},{"width":238,"height":239},{"sys":10440,"fields":10443},{"id":10441,"createdAt":10442},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":10444,"slug":10445,"articleIntro":10444,"category":10446},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[10447],{"metadata":10448,"sys":10451,"fields":10458},{"tags":10449,"concepts":10450},[],[],{"space":10452,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10454,"publishedVersion":189,"revision":59,"contentType":10456,"locale":27},{"sys":10453},{"type":12,"linkType":13,"id":14},{"sys":10455},{"id":20,"type":12,"linkType":21},{"sys":10457},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10459,"metaTitle":199,"metaDescription":200,"mainTitle":10460,"subtitle":219,"heroImage":10475,"ctaButton":242,"ctaLink":243},[198],{"data":10461,"content":10462,"nodeType":71},{},[10463,10469],{"data":10464,"content":10465,"nodeType":211},{},[10466],{"data":10467,"marks":10468,"value":210,"nodeType":79},{},[],{"data":10470,"content":10471,"nodeType":84},{},[10472],{"data":10473,"marks":10474,"value":218,"nodeType":79},{},[],{"metadata":10476,"sys":10479,"fields":10484},{"tags":10477,"concepts":10478},[],[],{"space":10480,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10482,"publishedVersion":59,"revision":22,"locale":27},{"sys":10481},{"type":12,"linkType":13,"id":14},{"sys":10483},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10485},{"url":234,"details":10486,"fileName":240,"contentType":241},{"size":236,"image":10487},{"width":238,"height":239},{"sys":10489,"fields":10492},{"id":10490,"createdAt":10491},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":10493,"slug":10494,"articleIntro":10493,"category":10495},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[10496],{"metadata":10497,"sys":10500,"fields":10507},{"tags":10498,"concepts":10499},[],[],{"space":10501,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10503,"publishedVersion":189,"revision":59,"contentType":10505,"locale":27},{"sys":10502},{"type":12,"linkType":13,"id":14},{"sys":10504},{"id":20,"type":12,"linkType":21},{"sys":10506},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10508,"metaTitle":199,"metaDescription":200,"mainTitle":10509,"subtitle":219,"heroImage":10524,"ctaButton":242,"ctaLink":243},[198],{"data":10510,"content":10511,"nodeType":71},{},[10512,10518],{"data":10513,"content":10514,"nodeType":211},{},[10515],{"data":10516,"marks":10517,"value":210,"nodeType":79},{},[],{"data":10519,"content":10520,"nodeType":84},{},[10521],{"data":10522,"marks":10523,"value":218,"nodeType":79},{},[],{"metadata":10525,"sys":10528,"fields":10533},{"tags":10526,"concepts":10527},[],[],{"space":10529,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10531,"publishedVersion":59,"revision":22,"locale":27},{"sys":10530},{"type":12,"linkType":13,"id":14},{"sys":10532},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10534},{"url":234,"details":10535,"fileName":240,"contentType":241},{"size":236,"image":10536},{"width":238,"height":239},{"sys":10538,"fields":10541},{"id":10539,"createdAt":10540},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":10542,"slug":10543,"articleIntro":10542,"category":10544},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[10545],{"metadata":10546,"sys":10549,"fields":10556},{"tags":10547,"concepts":10548},[],[],{"space":10550,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10552,"publishedVersion":189,"revision":59,"contentType":10554,"locale":27},{"sys":10551},{"type":12,"linkType":13,"id":14},{"sys":10553},{"id":20,"type":12,"linkType":21},{"sys":10555},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10557,"metaTitle":199,"metaDescription":200,"mainTitle":10558,"subtitle":219,"heroImage":10573,"ctaButton":242,"ctaLink":243},[198],{"data":10559,"content":10560,"nodeType":71},{},[10561,10567],{"data":10562,"content":10563,"nodeType":211},{},[10564],{"data":10565,"marks":10566,"value":210,"nodeType":79},{},[],{"data":10568,"content":10569,"nodeType":84},{},[10570],{"data":10571,"marks":10572,"value":218,"nodeType":79},{},[],{"metadata":10574,"sys":10577,"fields":10582},{"tags":10575,"concepts":10576},[],[],{"space":10578,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10580,"publishedVersion":59,"revision":22,"locale":27},{"sys":10579},{"type":12,"linkType":13,"id":14},{"sys":10581},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10583},{"url":234,"details":10584,"fileName":240,"contentType":241},{"size":236,"image":10585},{"width":238,"height":239},{"sys":10587,"fields":10590},{"id":10588,"createdAt":10589},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":10591,"slug":10592,"articleIntro":-1,"category":10593},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[10594],{"metadata":10595,"sys":10598,"fields":10605},{"tags":10596,"concepts":10597},[],[],{"space":10599,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10601,"publishedVersion":189,"revision":59,"contentType":10603,"locale":27},{"sys":10600},{"type":12,"linkType":13,"id":14},{"sys":10602},{"id":20,"type":12,"linkType":21},{"sys":10604},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10606,"metaTitle":199,"metaDescription":200,"mainTitle":10607,"subtitle":219,"heroImage":10622,"ctaButton":242,"ctaLink":243},[198],{"data":10608,"content":10609,"nodeType":71},{},[10610,10616],{"data":10611,"content":10612,"nodeType":211},{},[10613],{"data":10614,"marks":10615,"value":210,"nodeType":79},{},[],{"data":10617,"content":10618,"nodeType":84},{},[10619],{"data":10620,"marks":10621,"value":218,"nodeType":79},{},[],{"metadata":10623,"sys":10626,"fields":10631},{"tags":10624,"concepts":10625},[],[],{"space":10627,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10629,"publishedVersion":59,"revision":22,"locale":27},{"sys":10628},{"type":12,"linkType":13,"id":14},{"sys":10630},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10632},{"url":234,"details":10633,"fileName":240,"contentType":241},{"size":236,"image":10634},{"width":238,"height":239},{"sys":10636,"fields":10639},{"id":10637,"createdAt":10638},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":10640,"slug":10641,"articleIntro":-1,"category":10642},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[10643],{"metadata":10644,"sys":10647,"fields":10654},{"tags":10645,"concepts":10646},[],[],{"space":10648,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10650,"publishedVersion":189,"revision":59,"contentType":10652,"locale":27},{"sys":10649},{"type":12,"linkType":13,"id":14},{"sys":10651},{"id":20,"type":12,"linkType":21},{"sys":10653},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10655,"metaTitle":199,"metaDescription":200,"mainTitle":10656,"subtitle":219,"heroImage":10671,"ctaButton":242,"ctaLink":243},[198],{"data":10657,"content":10658,"nodeType":71},{},[10659,10665],{"data":10660,"content":10661,"nodeType":211},{},[10662],{"data":10663,"marks":10664,"value":210,"nodeType":79},{},[],{"data":10666,"content":10667,"nodeType":84},{},[10668],{"data":10669,"marks":10670,"value":218,"nodeType":79},{},[],{"metadata":10672,"sys":10675,"fields":10680},{"tags":10673,"concepts":10674},[],[],{"space":10676,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10678,"publishedVersion":59,"revision":22,"locale":27},{"sys":10677},{"type":12,"linkType":13,"id":14},{"sys":10679},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10681},{"url":234,"details":10682,"fileName":240,"contentType":241},{"size":236,"image":10683},{"width":238,"height":239},{"sys":10685,"fields":10688},{"id":10686,"createdAt":10687},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":10689,"slug":10690,"articleIntro":10689,"category":10691},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[10692],{"metadata":10693,"sys":10696,"fields":10703},{"tags":10694,"concepts":10695},[],[],{"space":10697,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10699,"publishedVersion":189,"revision":59,"contentType":10701,"locale":27},{"sys":10698},{"type":12,"linkType":13,"id":14},{"sys":10700},{"id":20,"type":12,"linkType":21},{"sys":10702},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10704,"metaTitle":199,"metaDescription":200,"mainTitle":10705,"subtitle":219,"heroImage":10720,"ctaButton":242,"ctaLink":243},[198],{"data":10706,"content":10707,"nodeType":71},{},[10708,10714],{"data":10709,"content":10710,"nodeType":211},{},[10711],{"data":10712,"marks":10713,"value":210,"nodeType":79},{},[],{"data":10715,"content":10716,"nodeType":84},{},[10717],{"data":10718,"marks":10719,"value":218,"nodeType":79},{},[],{"metadata":10721,"sys":10724,"fields":10729},{"tags":10722,"concepts":10723},[],[],{"space":10725,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10727,"publishedVersion":59,"revision":22,"locale":27},{"sys":10726},{"type":12,"linkType":13,"id":14},{"sys":10728},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10730},{"url":234,"details":10731,"fileName":240,"contentType":241},{"size":236,"image":10732},{"width":238,"height":239},{"sys":10734,"fields":10737},{"id":10735,"createdAt":10736},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":10738,"slug":10739,"articleIntro":10738,"category":10740},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[10741],{"metadata":10742,"sys":10745,"fields":10752},{"tags":10743,"concepts":10744},[],[],{"space":10746,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10748,"publishedVersion":189,"revision":59,"contentType":10750,"locale":27},{"sys":10747},{"type":12,"linkType":13,"id":14},{"sys":10749},{"id":20,"type":12,"linkType":21},{"sys":10751},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10753,"metaTitle":199,"metaDescription":200,"mainTitle":10754,"subtitle":219,"heroImage":10769,"ctaButton":242,"ctaLink":243},[198],{"data":10755,"content":10756,"nodeType":71},{},[10757,10763],{"data":10758,"content":10759,"nodeType":211},{},[10760],{"data":10761,"marks":10762,"value":210,"nodeType":79},{},[],{"data":10764,"content":10765,"nodeType":84},{},[10766],{"data":10767,"marks":10768,"value":218,"nodeType":79},{},[],{"metadata":10770,"sys":10773,"fields":10778},{"tags":10771,"concepts":10772},[],[],{"space":10774,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10776,"publishedVersion":59,"revision":22,"locale":27},{"sys":10775},{"type":12,"linkType":13,"id":14},{"sys":10777},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10779},{"url":234,"details":10780,"fileName":240,"contentType":241},{"size":236,"image":10781},{"width":238,"height":239},{"sys":10783,"fields":10786},{"id":10784,"createdAt":10785},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":10787,"slug":10788,"articleIntro":10789,"category":10790},"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.",[10791],{"metadata":10792,"sys":10795,"fields":10802},{"tags":10793,"concepts":10794},[],[],{"space":10796,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10798,"publishedVersion":189,"revision":59,"contentType":10800,"locale":27},{"sys":10797},{"type":12,"linkType":13,"id":14},{"sys":10799},{"id":20,"type":12,"linkType":21},{"sys":10801},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10803,"metaTitle":199,"metaDescription":200,"mainTitle":10804,"subtitle":219,"heroImage":10819,"ctaButton":242,"ctaLink":243},[198],{"data":10805,"content":10806,"nodeType":71},{},[10807,10813],{"data":10808,"content":10809,"nodeType":211},{},[10810],{"data":10811,"marks":10812,"value":210,"nodeType":79},{},[],{"data":10814,"content":10815,"nodeType":84},{},[10816],{"data":10817,"marks":10818,"value":218,"nodeType":79},{},[],{"metadata":10820,"sys":10823,"fields":10828},{"tags":10821,"concepts":10822},[],[],{"space":10824,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10826,"publishedVersion":59,"revision":22,"locale":27},{"sys":10825},{"type":12,"linkType":13,"id":14},{"sys":10827},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10829},{"url":234,"details":10830,"fileName":240,"contentType":241},{"size":236,"image":10831},{"width":238,"height":239},{"sys":10833,"fields":10836},{"id":10834,"createdAt":10835},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":10837,"slug":10838,"articleIntro":10837,"category":10839},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[10840],{"metadata":10841,"sys":10844,"fields":10851},{"tags":10842,"concepts":10843},[],[],{"space":10845,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10847,"publishedVersion":189,"revision":59,"contentType":10849,"locale":27},{"sys":10846},{"type":12,"linkType":13,"id":14},{"sys":10848},{"id":20,"type":12,"linkType":21},{"sys":10850},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10852,"metaTitle":199,"metaDescription":200,"mainTitle":10853,"subtitle":219,"heroImage":10868,"ctaButton":242,"ctaLink":243},[198],{"data":10854,"content":10855,"nodeType":71},{},[10856,10862],{"data":10857,"content":10858,"nodeType":211},{},[10859],{"data":10860,"marks":10861,"value":210,"nodeType":79},{},[],{"data":10863,"content":10864,"nodeType":84},{},[10865],{"data":10866,"marks":10867,"value":218,"nodeType":79},{},[],{"metadata":10869,"sys":10872,"fields":10877},{"tags":10870,"concepts":10871},[],[],{"space":10873,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10875,"publishedVersion":59,"revision":22,"locale":27},{"sys":10874},{"type":12,"linkType":13,"id":14},{"sys":10876},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10878},{"url":234,"details":10879,"fileName":240,"contentType":241},{"size":236,"image":10880},{"width":238,"height":239},{"sys":10882,"fields":10885},{"id":10883,"createdAt":10884},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":10886,"slug":10887,"articleIntro":10886,"category":10888},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[10889],{"metadata":10890,"sys":10893,"fields":10900},{"tags":10891,"concepts":10892},[],[],{"space":10894,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10896,"publishedVersion":189,"revision":59,"contentType":10898,"locale":27},{"sys":10895},{"type":12,"linkType":13,"id":14},{"sys":10897},{"id":20,"type":12,"linkType":21},{"sys":10899},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10901,"metaTitle":199,"metaDescription":200,"mainTitle":10902,"subtitle":219,"heroImage":10917,"ctaButton":242,"ctaLink":243},[198],{"data":10903,"content":10904,"nodeType":71},{},[10905,10911],{"data":10906,"content":10907,"nodeType":211},{},[10908],{"data":10909,"marks":10910,"value":210,"nodeType":79},{},[],{"data":10912,"content":10913,"nodeType":84},{},[10914],{"data":10915,"marks":10916,"value":218,"nodeType":79},{},[],{"metadata":10918,"sys":10921,"fields":10926},{"tags":10919,"concepts":10920},[],[],{"space":10922,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10924,"publishedVersion":59,"revision":22,"locale":27},{"sys":10923},{"type":12,"linkType":13,"id":14},{"sys":10925},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10927},{"url":234,"details":10928,"fileName":240,"contentType":241},{"size":236,"image":10929},{"width":238,"height":239},{"sys":10931,"fields":10934},{"id":10932,"createdAt":10933},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":10935,"slug":10936,"articleIntro":10935,"category":10937},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[10938],{"metadata":10939,"sys":10942,"fields":10949},{"tags":10940,"concepts":10941},[],[],{"space":10943,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10945,"publishedVersion":189,"revision":59,"contentType":10947,"locale":27},{"sys":10944},{"type":12,"linkType":13,"id":14},{"sys":10946},{"id":20,"type":12,"linkType":21},{"sys":10948},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10950,"metaTitle":199,"metaDescription":200,"mainTitle":10951,"subtitle":219,"heroImage":10966,"ctaButton":242,"ctaLink":243},[198],{"data":10952,"content":10953,"nodeType":71},{},[10954,10960],{"data":10955,"content":10956,"nodeType":211},{},[10957],{"data":10958,"marks":10959,"value":210,"nodeType":79},{},[],{"data":10961,"content":10962,"nodeType":84},{},[10963],{"data":10964,"marks":10965,"value":218,"nodeType":79},{},[],{"metadata":10967,"sys":10970,"fields":10975},{"tags":10968,"concepts":10969},[],[],{"space":10971,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":10973,"publishedVersion":59,"revision":22,"locale":27},{"sys":10972},{"type":12,"linkType":13,"id":14},{"sys":10974},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":10976},{"url":234,"details":10977,"fileName":240,"contentType":241},{"size":236,"image":10978},{"width":238,"height":239},{"sys":10980,"fields":10983},{"id":10981,"createdAt":10982},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":10984,"slug":10985,"articleIntro":10984,"category":10986},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[10987],{"metadata":10988,"sys":10991,"fields":10998},{"tags":10989,"concepts":10990},[],[],{"space":10992,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":10994,"publishedVersion":189,"revision":59,"contentType":10996,"locale":27},{"sys":10993},{"type":12,"linkType":13,"id":14},{"sys":10995},{"id":20,"type":12,"linkType":21},{"sys":10997},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":10999,"metaTitle":199,"metaDescription":200,"mainTitle":11000,"subtitle":219,"heroImage":11015,"ctaButton":242,"ctaLink":243},[198],{"data":11001,"content":11002,"nodeType":71},{},[11003,11009],{"data":11004,"content":11005,"nodeType":211},{},[11006],{"data":11007,"marks":11008,"value":210,"nodeType":79},{},[],{"data":11010,"content":11011,"nodeType":84},{},[11012],{"data":11013,"marks":11014,"value":218,"nodeType":79},{},[],{"metadata":11016,"sys":11019,"fields":11024},{"tags":11017,"concepts":11018},[],[],{"space":11020,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11022,"publishedVersion":59,"revision":22,"locale":27},{"sys":11021},{"type":12,"linkType":13,"id":14},{"sys":11023},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11025},{"url":234,"details":11026,"fileName":240,"contentType":241},{"size":236,"image":11027},{"width":238,"height":239},{"sys":11029,"fields":11032},{"id":11030,"createdAt":11031},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":11033,"slug":11034,"articleIntro":11033,"category":11035},"1681 - Autres emprunts","compte-1681-autres-emprunts",[11036],{"metadata":11037,"sys":11040,"fields":11047},{"tags":11038,"concepts":11039},[],[],{"space":11041,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11043,"publishedVersion":189,"revision":59,"contentType":11045,"locale":27},{"sys":11042},{"type":12,"linkType":13,"id":14},{"sys":11044},{"id":20,"type":12,"linkType":21},{"sys":11046},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11048,"metaTitle":199,"metaDescription":200,"mainTitle":11049,"subtitle":219,"heroImage":11064,"ctaButton":242,"ctaLink":243},[198],{"data":11050,"content":11051,"nodeType":71},{},[11052,11058],{"data":11053,"content":11054,"nodeType":211},{},[11055],{"data":11056,"marks":11057,"value":210,"nodeType":79},{},[],{"data":11059,"content":11060,"nodeType":84},{},[11061],{"data":11062,"marks":11063,"value":218,"nodeType":79},{},[],{"metadata":11065,"sys":11068,"fields":11073},{"tags":11066,"concepts":11067},[],[],{"space":11069,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11071,"publishedVersion":59,"revision":22,"locale":27},{"sys":11070},{"type":12,"linkType":13,"id":14},{"sys":11072},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11074},{"url":234,"details":11075,"fileName":240,"contentType":241},{"size":236,"image":11076},{"width":238,"height":239},{"sys":11078,"fields":11081},{"id":11079,"createdAt":11080},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11082,"slug":11083,"articleIntro":-1,"category":11084},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11085],{"metadata":11086,"sys":11089,"fields":11096},{"tags":11087,"concepts":11088},[],[],{"space":11090,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11092,"publishedVersion":189,"revision":59,"contentType":11094,"locale":27},{"sys":11091},{"type":12,"linkType":13,"id":14},{"sys":11093},{"id":20,"type":12,"linkType":21},{"sys":11095},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11097,"metaTitle":199,"metaDescription":200,"mainTitle":11098,"subtitle":219,"heroImage":11113,"ctaButton":242,"ctaLink":243},[198],{"data":11099,"content":11100,"nodeType":71},{},[11101,11107],{"data":11102,"content":11103,"nodeType":211},{},[11104],{"data":11105,"marks":11106,"value":210,"nodeType":79},{},[],{"data":11108,"content":11109,"nodeType":84},{},[11110],{"data":11111,"marks":11112,"value":218,"nodeType":79},{},[],{"metadata":11114,"sys":11117,"fields":11122},{"tags":11115,"concepts":11116},[],[],{"space":11118,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11120,"publishedVersion":59,"revision":22,"locale":27},{"sys":11119},{"type":12,"linkType":13,"id":14},{"sys":11121},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11123},{"url":234,"details":11124,"fileName":240,"contentType":241},{"size":236,"image":11125},{"width":238,"height":239},{"sys":11127,"fields":11130},{"id":11128,"createdAt":11129},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":11131,"slug":11132,"articleIntro":11131,"category":11133},"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",[11134],{"metadata":11135,"sys":11138,"fields":11145},{"tags":11136,"concepts":11137},[],[],{"space":11139,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11141,"publishedVersion":189,"revision":59,"contentType":11143,"locale":27},{"sys":11140},{"type":12,"linkType":13,"id":14},{"sys":11142},{"id":20,"type":12,"linkType":21},{"sys":11144},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11146,"metaTitle":199,"metaDescription":200,"mainTitle":11147,"subtitle":219,"heroImage":11162,"ctaButton":242,"ctaLink":243},[198],{"data":11148,"content":11149,"nodeType":71},{},[11150,11156],{"data":11151,"content":11152,"nodeType":211},{},[11153],{"data":11154,"marks":11155,"value":210,"nodeType":79},{},[],{"data":11157,"content":11158,"nodeType":84},{},[11159],{"data":11160,"marks":11161,"value":218,"nodeType":79},{},[],{"metadata":11163,"sys":11166,"fields":11171},{"tags":11164,"concepts":11165},[],[],{"space":11167,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11169,"publishedVersion":59,"revision":22,"locale":27},{"sys":11168},{"type":12,"linkType":13,"id":14},{"sys":11170},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11172},{"url":234,"details":11173,"fileName":240,"contentType":241},{"size":236,"image":11174},{"width":238,"height":239},{"sys":11176,"fields":11179},{"id":11177,"createdAt":11178},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":11180,"slug":11181,"articleIntro":-1,"category":11182},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[11183],{"metadata":11184,"sys":11187,"fields":11194},{"tags":11185,"concepts":11186},[],[],{"space":11188,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11190,"publishedVersion":189,"revision":59,"contentType":11192,"locale":27},{"sys":11189},{"type":12,"linkType":13,"id":14},{"sys":11191},{"id":20,"type":12,"linkType":21},{"sys":11193},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11195,"metaTitle":199,"metaDescription":200,"mainTitle":11196,"subtitle":219,"heroImage":11211,"ctaButton":242,"ctaLink":243},[198],{"data":11197,"content":11198,"nodeType":71},{},[11199,11205],{"data":11200,"content":11201,"nodeType":211},{},[11202],{"data":11203,"marks":11204,"value":210,"nodeType":79},{},[],{"data":11206,"content":11207,"nodeType":84},{},[11208],{"data":11209,"marks":11210,"value":218,"nodeType":79},{},[],{"metadata":11212,"sys":11215,"fields":11220},{"tags":11213,"concepts":11214},[],[],{"space":11216,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11218,"publishedVersion":59,"revision":22,"locale":27},{"sys":11217},{"type":12,"linkType":13,"id":14},{"sys":11219},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11221},{"url":234,"details":11222,"fileName":240,"contentType":241},{"size":236,"image":11223},{"width":238,"height":239},{"sys":11225,"fields":11228},{"id":11226,"createdAt":11227},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":11229,"slug":11230,"articleIntro":11231,"category":11232},"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.",[11233],{"metadata":11234,"sys":11237,"fields":11244},{"tags":11235,"concepts":11236},[],[],{"space":11238,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11240,"publishedVersion":189,"revision":59,"contentType":11242,"locale":27},{"sys":11239},{"type":12,"linkType":13,"id":14},{"sys":11241},{"id":20,"type":12,"linkType":21},{"sys":11243},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11245,"metaTitle":199,"metaDescription":200,"mainTitle":11246,"subtitle":219,"heroImage":11261,"ctaButton":242,"ctaLink":243},[198],{"data":11247,"content":11248,"nodeType":71},{},[11249,11255],{"data":11250,"content":11251,"nodeType":211},{},[11252],{"data":11253,"marks":11254,"value":210,"nodeType":79},{},[],{"data":11256,"content":11257,"nodeType":84},{},[11258],{"data":11259,"marks":11260,"value":218,"nodeType":79},{},[],{"metadata":11262,"sys":11265,"fields":11270},{"tags":11263,"concepts":11264},[],[],{"space":11266,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11268,"publishedVersion":59,"revision":22,"locale":27},{"sys":11267},{"type":12,"linkType":13,"id":14},{"sys":11269},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11271},{"url":234,"details":11272,"fileName":240,"contentType":241},{"size":236,"image":11273},{"width":238,"height":239},{"sys":11275,"fields":11278},{"id":11276,"createdAt":11277},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":11279,"slug":11280,"articleIntro":11279,"category":11281},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[11282],{"metadata":11283,"sys":11286,"fields":11293},{"tags":11284,"concepts":11285},[],[],{"space":11287,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11289,"publishedVersion":189,"revision":59,"contentType":11291,"locale":27},{"sys":11288},{"type":12,"linkType":13,"id":14},{"sys":11290},{"id":20,"type":12,"linkType":21},{"sys":11292},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11294,"metaTitle":199,"metaDescription":200,"mainTitle":11295,"subtitle":219,"heroImage":11310,"ctaButton":242,"ctaLink":243},[198],{"data":11296,"content":11297,"nodeType":71},{},[11298,11304],{"data":11299,"content":11300,"nodeType":211},{},[11301],{"data":11302,"marks":11303,"value":210,"nodeType":79},{},[],{"data":11305,"content":11306,"nodeType":84},{},[11307],{"data":11308,"marks":11309,"value":218,"nodeType":79},{},[],{"metadata":11311,"sys":11314,"fields":11319},{"tags":11312,"concepts":11313},[],[],{"space":11315,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11317,"publishedVersion":59,"revision":22,"locale":27},{"sys":11316},{"type":12,"linkType":13,"id":14},{"sys":11318},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11320},{"url":234,"details":11321,"fileName":240,"contentType":241},{"size":236,"image":11322},{"width":238,"height":239},{"sys":11324,"fields":11327},{"id":11325,"createdAt":11326},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":11328,"slug":11329,"articleIntro":11328,"category":11330},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[11331],{"metadata":11332,"sys":11335,"fields":11342},{"tags":11333,"concepts":11334},[],[],{"space":11336,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11338,"publishedVersion":189,"revision":59,"contentType":11340,"locale":27},{"sys":11337},{"type":12,"linkType":13,"id":14},{"sys":11339},{"id":20,"type":12,"linkType":21},{"sys":11341},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11343,"metaTitle":199,"metaDescription":200,"mainTitle":11344,"subtitle":219,"heroImage":11359,"ctaButton":242,"ctaLink":243},[198],{"data":11345,"content":11346,"nodeType":71},{},[11347,11353],{"data":11348,"content":11349,"nodeType":211},{},[11350],{"data":11351,"marks":11352,"value":210,"nodeType":79},{},[],{"data":11354,"content":11355,"nodeType":84},{},[11356],{"data":11357,"marks":11358,"value":218,"nodeType":79},{},[],{"metadata":11360,"sys":11363,"fields":11368},{"tags":11361,"concepts":11362},[],[],{"space":11364,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11366,"publishedVersion":59,"revision":22,"locale":27},{"sys":11365},{"type":12,"linkType":13,"id":14},{"sys":11367},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11369},{"url":234,"details":11370,"fileName":240,"contentType":241},{"size":236,"image":11371},{"width":238,"height":239},{"sys":11373,"fields":11376},{"id":11374,"createdAt":11375},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":11377,"slug":11378,"articleIntro":11377,"category":11379},"Compte 2184 - Mobilier","compte-2184-mobilier",[11380],{"metadata":11381,"sys":11384,"fields":11391},{"tags":11382,"concepts":11383},[],[],{"space":11385,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11387,"publishedVersion":189,"revision":59,"contentType":11389,"locale":27},{"sys":11386},{"type":12,"linkType":13,"id":14},{"sys":11388},{"id":20,"type":12,"linkType":21},{"sys":11390},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11392,"metaTitle":199,"metaDescription":200,"mainTitle":11393,"subtitle":219,"heroImage":11408,"ctaButton":242,"ctaLink":243},[198],{"data":11394,"content":11395,"nodeType":71},{},[11396,11402],{"data":11397,"content":11398,"nodeType":211},{},[11399],{"data":11400,"marks":11401,"value":210,"nodeType":79},{},[],{"data":11403,"content":11404,"nodeType":84},{},[11405],{"data":11406,"marks":11407,"value":218,"nodeType":79},{},[],{"metadata":11409,"sys":11412,"fields":11417},{"tags":11410,"concepts":11411},[],[],{"space":11413,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11415,"publishedVersion":59,"revision":22,"locale":27},{"sys":11414},{"type":12,"linkType":13,"id":14},{"sys":11416},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11418},{"url":234,"details":11419,"fileName":240,"contentType":241},{"size":236,"image":11420},{"width":238,"height":239},{"sys":11422,"fields":11425},{"id":11423,"createdAt":11424},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":11426,"slug":11427,"articleIntro":11426,"category":11428},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[11429],{"metadata":11430,"sys":11433,"fields":11440},{"tags":11431,"concepts":11432},[],[],{"space":11434,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11436,"publishedVersion":189,"revision":59,"contentType":11438,"locale":27},{"sys":11435},{"type":12,"linkType":13,"id":14},{"sys":11437},{"id":20,"type":12,"linkType":21},{"sys":11439},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11441,"metaTitle":199,"metaDescription":200,"mainTitle":11442,"subtitle":219,"heroImage":11457,"ctaButton":242,"ctaLink":243},[198],{"data":11443,"content":11444,"nodeType":71},{},[11445,11451],{"data":11446,"content":11447,"nodeType":211},{},[11448],{"data":11449,"marks":11450,"value":210,"nodeType":79},{},[],{"data":11452,"content":11453,"nodeType":84},{},[11454],{"data":11455,"marks":11456,"value":218,"nodeType":79},{},[],{"metadata":11458,"sys":11461,"fields":11466},{"tags":11459,"concepts":11460},[],[],{"space":11462,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11464,"publishedVersion":59,"revision":22,"locale":27},{"sys":11463},{"type":12,"linkType":13,"id":14},{"sys":11465},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11467},{"url":234,"details":11468,"fileName":240,"contentType":241},{"size":236,"image":11469},{"width":238,"height":239},{"sys":11471,"fields":11474},{"id":11472,"createdAt":11473},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":11475,"slug":11476,"articleIntro":11477,"category":11478},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[11479],{"metadata":11480,"sys":11483,"fields":11490},{"tags":11481,"concepts":11482},[],[],{"space":11484,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11486,"publishedVersion":189,"revision":59,"contentType":11488,"locale":27},{"sys":11485},{"type":12,"linkType":13,"id":14},{"sys":11487},{"id":20,"type":12,"linkType":21},{"sys":11489},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11491,"metaTitle":199,"metaDescription":200,"mainTitle":11492,"subtitle":219,"heroImage":11507,"ctaButton":242,"ctaLink":243},[198],{"data":11493,"content":11494,"nodeType":71},{},[11495,11501],{"data":11496,"content":11497,"nodeType":211},{},[11498],{"data":11499,"marks":11500,"value":210,"nodeType":79},{},[],{"data":11502,"content":11503,"nodeType":84},{},[11504],{"data":11505,"marks":11506,"value":218,"nodeType":79},{},[],{"metadata":11508,"sys":11511,"fields":11516},{"tags":11509,"concepts":11510},[],[],{"space":11512,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11514,"publishedVersion":59,"revision":22,"locale":27},{"sys":11513},{"type":12,"linkType":13,"id":14},{"sys":11515},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11517},{"url":234,"details":11518,"fileName":240,"contentType":241},{"size":236,"image":11519},{"width":238,"height":239},{"sys":11521,"fields":11524},{"id":11522,"createdAt":11523},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":11525,"slug":11526,"articleIntro":-1,"category":11527},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[11528],{"metadata":11529,"sys":11532,"fields":11539},{"tags":11530,"concepts":11531},[],[],{"space":11533,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11535,"publishedVersion":189,"revision":59,"contentType":11537,"locale":27},{"sys":11534},{"type":12,"linkType":13,"id":14},{"sys":11536},{"id":20,"type":12,"linkType":21},{"sys":11538},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11540,"metaTitle":199,"metaDescription":200,"mainTitle":11541,"subtitle":219,"heroImage":11556,"ctaButton":242,"ctaLink":243},[198],{"data":11542,"content":11543,"nodeType":71},{},[11544,11550],{"data":11545,"content":11546,"nodeType":211},{},[11547],{"data":11548,"marks":11549,"value":210,"nodeType":79},{},[],{"data":11551,"content":11552,"nodeType":84},{},[11553],{"data":11554,"marks":11555,"value":218,"nodeType":79},{},[],{"metadata":11557,"sys":11560,"fields":11565},{"tags":11558,"concepts":11559},[],[],{"space":11561,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11563,"publishedVersion":59,"revision":22,"locale":27},{"sys":11562},{"type":12,"linkType":13,"id":14},{"sys":11564},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11566},{"url":234,"details":11567,"fileName":240,"contentType":241},{"size":236,"image":11568},{"width":238,"height":239},{"sys":11570,"fields":11573},{"id":11571,"createdAt":11572},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":11574,"slug":11575,"articleIntro":11574,"category":11576},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[11577],{"metadata":11578,"sys":11581,"fields":11588},{"tags":11579,"concepts":11580},[],[],{"space":11582,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11584,"publishedVersion":189,"revision":59,"contentType":11586,"locale":27},{"sys":11583},{"type":12,"linkType":13,"id":14},{"sys":11585},{"id":20,"type":12,"linkType":21},{"sys":11587},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11589,"metaTitle":199,"metaDescription":200,"mainTitle":11590,"subtitle":219,"heroImage":11605,"ctaButton":242,"ctaLink":243},[198],{"data":11591,"content":11592,"nodeType":71},{},[11593,11599],{"data":11594,"content":11595,"nodeType":211},{},[11596],{"data":11597,"marks":11598,"value":210,"nodeType":79},{},[],{"data":11600,"content":11601,"nodeType":84},{},[11602],{"data":11603,"marks":11604,"value":218,"nodeType":79},{},[],{"metadata":11606,"sys":11609,"fields":11614},{"tags":11607,"concepts":11608},[],[],{"space":11610,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11612,"publishedVersion":59,"revision":22,"locale":27},{"sys":11611},{"type":12,"linkType":13,"id":14},{"sys":11613},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11615},{"url":234,"details":11616,"fileName":240,"contentType":241},{"size":236,"image":11617},{"width":238,"height":239},{"sys":11619,"fields":11622},{"id":11620,"createdAt":11621},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":11623,"slug":11624,"articleIntro":11623,"category":11625},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[11626],{"metadata":11627,"sys":11630,"fields":11637},{"tags":11628,"concepts":11629},[],[],{"space":11631,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11633,"publishedVersion":189,"revision":59,"contentType":11635,"locale":27},{"sys":11632},{"type":12,"linkType":13,"id":14},{"sys":11634},{"id":20,"type":12,"linkType":21},{"sys":11636},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11638,"metaTitle":199,"metaDescription":200,"mainTitle":11639,"subtitle":219,"heroImage":11654,"ctaButton":242,"ctaLink":243},[198],{"data":11640,"content":11641,"nodeType":71},{},[11642,11648],{"data":11643,"content":11644,"nodeType":211},{},[11645],{"data":11646,"marks":11647,"value":210,"nodeType":79},{},[],{"data":11649,"content":11650,"nodeType":84},{},[11651],{"data":11652,"marks":11653,"value":218,"nodeType":79},{},[],{"metadata":11655,"sys":11658,"fields":11663},{"tags":11656,"concepts":11657},[],[],{"space":11659,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11661,"publishedVersion":59,"revision":22,"locale":27},{"sys":11660},{"type":12,"linkType":13,"id":14},{"sys":11662},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11664},{"url":234,"details":11665,"fileName":240,"contentType":241},{"size":236,"image":11666},{"width":238,"height":239},{"sys":11668,"fields":11671},{"id":11669,"createdAt":11670},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":11672,"slug":11673,"articleIntro":11672,"category":11674},"6331 - Versement de transport","compte-6331-versement-de-transport",[11675],{"metadata":11676,"sys":11679,"fields":11686},{"tags":11677,"concepts":11678},[],[],{"space":11680,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11682,"publishedVersion":189,"revision":59,"contentType":11684,"locale":27},{"sys":11681},{"type":12,"linkType":13,"id":14},{"sys":11683},{"id":20,"type":12,"linkType":21},{"sys":11685},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11687,"metaTitle":199,"metaDescription":200,"mainTitle":11688,"subtitle":219,"heroImage":11703,"ctaButton":242,"ctaLink":243},[198],{"data":11689,"content":11690,"nodeType":71},{},[11691,11697],{"data":11692,"content":11693,"nodeType":211},{},[11694],{"data":11695,"marks":11696,"value":210,"nodeType":79},{},[],{"data":11698,"content":11699,"nodeType":84},{},[11700],{"data":11701,"marks":11702,"value":218,"nodeType":79},{},[],{"metadata":11704,"sys":11707,"fields":11712},{"tags":11705,"concepts":11706},[],[],{"space":11708,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11710,"publishedVersion":59,"revision":22,"locale":27},{"sys":11709},{"type":12,"linkType":13,"id":14},{"sys":11711},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11713},{"url":234,"details":11714,"fileName":240,"contentType":241},{"size":236,"image":11715},{"width":238,"height":239},{"sys":11717,"fields":11720},{"id":11718,"createdAt":11719},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":11721,"slug":11722,"articleIntro":11721,"category":11723},"473 - Comptes d'attente","compte-473-comptes-d-attente",[11724],{"metadata":11725,"sys":11728,"fields":11735},{"tags":11726,"concepts":11727},[],[],{"space":11729,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11731,"publishedVersion":189,"revision":59,"contentType":11733,"locale":27},{"sys":11730},{"type":12,"linkType":13,"id":14},{"sys":11732},{"id":20,"type":12,"linkType":21},{"sys":11734},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11736,"metaTitle":199,"metaDescription":200,"mainTitle":11737,"subtitle":219,"heroImage":11752,"ctaButton":242,"ctaLink":243},[198],{"data":11738,"content":11739,"nodeType":71},{},[11740,11746],{"data":11741,"content":11742,"nodeType":211},{},[11743],{"data":11744,"marks":11745,"value":210,"nodeType":79},{},[],{"data":11747,"content":11748,"nodeType":84},{},[11749],{"data":11750,"marks":11751,"value":218,"nodeType":79},{},[],{"metadata":11753,"sys":11756,"fields":11761},{"tags":11754,"concepts":11755},[],[],{"space":11757,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11759,"publishedVersion":59,"revision":22,"locale":27},{"sys":11758},{"type":12,"linkType":13,"id":14},{"sys":11760},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11762},{"url":234,"details":11763,"fileName":240,"contentType":241},{"size":236,"image":11764},{"width":238,"height":239},{"sys":11766,"fields":11769},{"id":11767,"createdAt":11768},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":11770,"slug":11771,"articleIntro":11770,"category":11772},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[11773],{"metadata":11774,"sys":11777,"fields":11784},{"tags":11775,"concepts":11776},[],[],{"space":11778,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11780,"publishedVersion":189,"revision":59,"contentType":11782,"locale":27},{"sys":11779},{"type":12,"linkType":13,"id":14},{"sys":11781},{"id":20,"type":12,"linkType":21},{"sys":11783},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11785,"metaTitle":199,"metaDescription":200,"mainTitle":11786,"subtitle":219,"heroImage":11801,"ctaButton":242,"ctaLink":243},[198],{"data":11787,"content":11788,"nodeType":71},{},[11789,11795],{"data":11790,"content":11791,"nodeType":211},{},[11792],{"data":11793,"marks":11794,"value":210,"nodeType":79},{},[],{"data":11796,"content":11797,"nodeType":84},{},[11798],{"data":11799,"marks":11800,"value":218,"nodeType":79},{},[],{"metadata":11802,"sys":11805,"fields":11810},{"tags":11803,"concepts":11804},[],[],{"space":11806,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11808,"publishedVersion":59,"revision":22,"locale":27},{"sys":11807},{"type":12,"linkType":13,"id":14},{"sys":11809},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11811},{"url":234,"details":11812,"fileName":240,"contentType":241},{"size":236,"image":11813},{"width":238,"height":239},{"sys":11815,"fields":11818},{"id":11816,"createdAt":11817},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":11819,"slug":11820,"articleIntro":11819,"category":11821},"Compte 101 - Capital","compte-101-capital",[11822],{"metadata":11823,"sys":11826,"fields":11833},{"tags":11824,"concepts":11825},[],[],{"space":11827,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11829,"publishedVersion":189,"revision":59,"contentType":11831,"locale":27},{"sys":11828},{"type":12,"linkType":13,"id":14},{"sys":11830},{"id":20,"type":12,"linkType":21},{"sys":11832},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11834,"metaTitle":199,"metaDescription":200,"mainTitle":11835,"subtitle":219,"heroImage":11850,"ctaButton":242,"ctaLink":243},[198],{"data":11836,"content":11837,"nodeType":71},{},[11838,11844],{"data":11839,"content":11840,"nodeType":211},{},[11841],{"data":11842,"marks":11843,"value":210,"nodeType":79},{},[],{"data":11845,"content":11846,"nodeType":84},{},[11847],{"data":11848,"marks":11849,"value":218,"nodeType":79},{},[],{"metadata":11851,"sys":11854,"fields":11859},{"tags":11852,"concepts":11853},[],[],{"space":11855,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11857,"publishedVersion":59,"revision":22,"locale":27},{"sys":11856},{"type":12,"linkType":13,"id":14},{"sys":11858},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11860},{"url":234,"details":11861,"fileName":240,"contentType":241},{"size":236,"image":11862},{"width":238,"height":239},{"sys":11864,"fields":11867},{"id":11865,"createdAt":11866},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":11868,"slug":11869,"articleIntro":-1,"category":11870},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[11871],{"metadata":11872,"sys":11875,"fields":11882},{"tags":11873,"concepts":11874},[],[],{"space":11876,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11878,"publishedVersion":189,"revision":59,"contentType":11880,"locale":27},{"sys":11877},{"type":12,"linkType":13,"id":14},{"sys":11879},{"id":20,"type":12,"linkType":21},{"sys":11881},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11883,"metaTitle":199,"metaDescription":200,"mainTitle":11884,"subtitle":219,"heroImage":11899,"ctaButton":242,"ctaLink":243},[198],{"data":11885,"content":11886,"nodeType":71},{},[11887,11893],{"data":11888,"content":11889,"nodeType":211},{},[11890],{"data":11891,"marks":11892,"value":210,"nodeType":79},{},[],{"data":11894,"content":11895,"nodeType":84},{},[11896],{"data":11897,"marks":11898,"value":218,"nodeType":79},{},[],{"metadata":11900,"sys":11903,"fields":11908},{"tags":11901,"concepts":11902},[],[],{"space":11904,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11906,"publishedVersion":59,"revision":22,"locale":27},{"sys":11905},{"type":12,"linkType":13,"id":14},{"sys":11907},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11909},{"url":234,"details":11910,"fileName":240,"contentType":241},{"size":236,"image":11911},{"width":238,"height":239},{"sys":11913,"fields":11916},{"id":11914,"createdAt":11915},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":11917,"slug":11918,"articleIntro":11917,"category":11919},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[11920],{"metadata":11921,"sys":11924,"fields":11931},{"tags":11922,"concepts":11923},[],[],{"space":11925,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11927,"publishedVersion":189,"revision":59,"contentType":11929,"locale":27},{"sys":11926},{"type":12,"linkType":13,"id":14},{"sys":11928},{"id":20,"type":12,"linkType":21},{"sys":11930},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11932,"metaTitle":199,"metaDescription":200,"mainTitle":11933,"subtitle":219,"heroImage":11948,"ctaButton":242,"ctaLink":243},[198],{"data":11934,"content":11935,"nodeType":71},{},[11936,11942],{"data":11937,"content":11938,"nodeType":211},{},[11939],{"data":11940,"marks":11941,"value":210,"nodeType":79},{},[],{"data":11943,"content":11944,"nodeType":84},{},[11945],{"data":11946,"marks":11947,"value":218,"nodeType":79},{},[],{"metadata":11949,"sys":11952,"fields":11957},{"tags":11950,"concepts":11951},[],[],{"space":11953,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":11955,"publishedVersion":59,"revision":22,"locale":27},{"sys":11954},{"type":12,"linkType":13,"id":14},{"sys":11956},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":11958},{"url":234,"details":11959,"fileName":240,"contentType":241},{"size":236,"image":11960},{"width":238,"height":239},{"sys":11962,"fields":11965},{"id":11963,"createdAt":11964},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":11966,"slug":11967,"articleIntro":11966,"category":11968},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[11969],{"metadata":11970,"sys":11973,"fields":11980},{"tags":11971,"concepts":11972},[],[],{"space":11974,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":11976,"publishedVersion":189,"revision":59,"contentType":11978,"locale":27},{"sys":11975},{"type":12,"linkType":13,"id":14},{"sys":11977},{"id":20,"type":12,"linkType":21},{"sys":11979},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":11981,"metaTitle":199,"metaDescription":200,"mainTitle":11982,"subtitle":219,"heroImage":11997,"ctaButton":242,"ctaLink":243},[198],{"data":11983,"content":11984,"nodeType":71},{},[11985,11991],{"data":11986,"content":11987,"nodeType":211},{},[11988],{"data":11989,"marks":11990,"value":210,"nodeType":79},{},[],{"data":11992,"content":11993,"nodeType":84},{},[11994],{"data":11995,"marks":11996,"value":218,"nodeType":79},{},[],{"metadata":11998,"sys":12001,"fields":12006},{"tags":11999,"concepts":12000},[],[],{"space":12002,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12004,"publishedVersion":59,"revision":22,"locale":27},{"sys":12003},{"type":12,"linkType":13,"id":14},{"sys":12005},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12007},{"url":234,"details":12008,"fileName":240,"contentType":241},{"size":236,"image":12009},{"width":238,"height":239},{"sys":12011,"fields":12014},{"id":12012,"createdAt":12013},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":12015,"slug":12016,"articleIntro":12015,"category":12017},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[12018],{"metadata":12019,"sys":12022,"fields":12029},{"tags":12020,"concepts":12021},[],[],{"space":12023,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12025,"publishedVersion":189,"revision":59,"contentType":12027,"locale":27},{"sys":12024},{"type":12,"linkType":13,"id":14},{"sys":12026},{"id":20,"type":12,"linkType":21},{"sys":12028},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12030,"metaTitle":199,"metaDescription":200,"mainTitle":12031,"subtitle":219,"heroImage":12046,"ctaButton":242,"ctaLink":243},[198],{"data":12032,"content":12033,"nodeType":71},{},[12034,12040],{"data":12035,"content":12036,"nodeType":211},{},[12037],{"data":12038,"marks":12039,"value":210,"nodeType":79},{},[],{"data":12041,"content":12042,"nodeType":84},{},[12043],{"data":12044,"marks":12045,"value":218,"nodeType":79},{},[],{"metadata":12047,"sys":12050,"fields":12055},{"tags":12048,"concepts":12049},[],[],{"space":12051,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12053,"publishedVersion":59,"revision":22,"locale":27},{"sys":12052},{"type":12,"linkType":13,"id":14},{"sys":12054},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12056},{"url":234,"details":12057,"fileName":240,"contentType":241},{"size":236,"image":12058},{"width":238,"height":239},{"sys":12060,"fields":12063},{"id":12061,"createdAt":12062},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":12064,"slug":12065,"articleIntro":12064,"category":12066},"2751 - Dépôts","compte-2751-depots",[12067],{"metadata":12068,"sys":12071,"fields":12078},{"tags":12069,"concepts":12070},[],[],{"space":12072,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12074,"publishedVersion":189,"revision":59,"contentType":12076,"locale":27},{"sys":12073},{"type":12,"linkType":13,"id":14},{"sys":12075},{"id":20,"type":12,"linkType":21},{"sys":12077},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12079,"metaTitle":199,"metaDescription":200,"mainTitle":12080,"subtitle":219,"heroImage":12095,"ctaButton":242,"ctaLink":243},[198],{"data":12081,"content":12082,"nodeType":71},{},[12083,12089],{"data":12084,"content":12085,"nodeType":211},{},[12086],{"data":12087,"marks":12088,"value":210,"nodeType":79},{},[],{"data":12090,"content":12091,"nodeType":84},{},[12092],{"data":12093,"marks":12094,"value":218,"nodeType":79},{},[],{"metadata":12096,"sys":12099,"fields":12104},{"tags":12097,"concepts":12098},[],[],{"space":12100,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12102,"publishedVersion":59,"revision":22,"locale":27},{"sys":12101},{"type":12,"linkType":13,"id":14},{"sys":12103},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12105},{"url":234,"details":12106,"fileName":240,"contentType":241},{"size":236,"image":12107},{"width":238,"height":239},{"sys":12109,"fields":12112},{"id":12110,"createdAt":12111},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":12113,"slug":12114,"articleIntro":12113,"category":12115},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[12116],{"metadata":12117,"sys":12120,"fields":12127},{"tags":12118,"concepts":12119},[],[],{"space":12121,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12123,"publishedVersion":189,"revision":59,"contentType":12125,"locale":27},{"sys":12122},{"type":12,"linkType":13,"id":14},{"sys":12124},{"id":20,"type":12,"linkType":21},{"sys":12126},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12128,"metaTitle":199,"metaDescription":200,"mainTitle":12129,"subtitle":219,"heroImage":12144,"ctaButton":242,"ctaLink":243},[198],{"data":12130,"content":12131,"nodeType":71},{},[12132,12138],{"data":12133,"content":12134,"nodeType":211},{},[12135],{"data":12136,"marks":12137,"value":210,"nodeType":79},{},[],{"data":12139,"content":12140,"nodeType":84},{},[12141],{"data":12142,"marks":12143,"value":218,"nodeType":79},{},[],{"metadata":12145,"sys":12148,"fields":12153},{"tags":12146,"concepts":12147},[],[],{"space":12149,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12151,"publishedVersion":59,"revision":22,"locale":27},{"sys":12150},{"type":12,"linkType":13,"id":14},{"sys":12152},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12154},{"url":234,"details":12155,"fileName":240,"contentType":241},{"size":236,"image":12156},{"width":238,"height":239},{"sys":12158,"fields":12161},{"id":12159,"createdAt":12160},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":12162,"slug":12163,"articleIntro":12162,"category":12164},"6248 - Divers","compte-6248-divers",[12165],{"metadata":12166,"sys":12169,"fields":12176},{"tags":12167,"concepts":12168},[],[],{"space":12170,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12172,"publishedVersion":189,"revision":59,"contentType":12174,"locale":27},{"sys":12171},{"type":12,"linkType":13,"id":14},{"sys":12173},{"id":20,"type":12,"linkType":21},{"sys":12175},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12177,"metaTitle":199,"metaDescription":200,"mainTitle":12178,"subtitle":219,"heroImage":12193,"ctaButton":242,"ctaLink":243},[198],{"data":12179,"content":12180,"nodeType":71},{},[12181,12187],{"data":12182,"content":12183,"nodeType":211},{},[12184],{"data":12185,"marks":12186,"value":210,"nodeType":79},{},[],{"data":12188,"content":12189,"nodeType":84},{},[12190],{"data":12191,"marks":12192,"value":218,"nodeType":79},{},[],{"metadata":12194,"sys":12197,"fields":12202},{"tags":12195,"concepts":12196},[],[],{"space":12198,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12200,"publishedVersion":59,"revision":22,"locale":27},{"sys":12199},{"type":12,"linkType":13,"id":14},{"sys":12201},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12203},{"url":234,"details":12204,"fileName":240,"contentType":241},{"size":236,"image":12205},{"width":238,"height":239},{"sys":12207,"fields":12210},{"id":12208,"createdAt":12209},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":12211,"slug":12212,"articleIntro":12211,"category":12213},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[12214],{"metadata":12215,"sys":12218,"fields":12225},{"tags":12216,"concepts":12217},[],[],{"space":12219,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12221,"publishedVersion":189,"revision":59,"contentType":12223,"locale":27},{"sys":12220},{"type":12,"linkType":13,"id":14},{"sys":12222},{"id":20,"type":12,"linkType":21},{"sys":12224},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12226,"metaTitle":199,"metaDescription":200,"mainTitle":12227,"subtitle":219,"heroImage":12242,"ctaButton":242,"ctaLink":243},[198],{"data":12228,"content":12229,"nodeType":71},{},[12230,12236],{"data":12231,"content":12232,"nodeType":211},{},[12233],{"data":12234,"marks":12235,"value":210,"nodeType":79},{},[],{"data":12237,"content":12238,"nodeType":84},{},[12239],{"data":12240,"marks":12241,"value":218,"nodeType":79},{},[],{"metadata":12243,"sys":12246,"fields":12251},{"tags":12244,"concepts":12245},[],[],{"space":12247,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12249,"publishedVersion":59,"revision":22,"locale":27},{"sys":12248},{"type":12,"linkType":13,"id":14},{"sys":12250},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12252},{"url":234,"details":12253,"fileName":240,"contentType":241},{"size":236,"image":12254},{"width":238,"height":239},{"sys":12256,"fields":12259},{"id":12257,"createdAt":12258},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":12260,"slug":12261,"articleIntro":12260,"category":12262},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[12263],{"metadata":12264,"sys":12267,"fields":12274},{"tags":12265,"concepts":12266},[],[],{"space":12268,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12270,"publishedVersion":189,"revision":59,"contentType":12272,"locale":27},{"sys":12269},{"type":12,"linkType":13,"id":14},{"sys":12271},{"id":20,"type":12,"linkType":21},{"sys":12273},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12275,"metaTitle":199,"metaDescription":200,"mainTitle":12276,"subtitle":219,"heroImage":12291,"ctaButton":242,"ctaLink":243},[198],{"data":12277,"content":12278,"nodeType":71},{},[12279,12285],{"data":12280,"content":12281,"nodeType":211},{},[12282],{"data":12283,"marks":12284,"value":210,"nodeType":79},{},[],{"data":12286,"content":12287,"nodeType":84},{},[12288],{"data":12289,"marks":12290,"value":218,"nodeType":79},{},[],{"metadata":12292,"sys":12295,"fields":12300},{"tags":12293,"concepts":12294},[],[],{"space":12296,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12298,"publishedVersion":59,"revision":22,"locale":27},{"sys":12297},{"type":12,"linkType":13,"id":14},{"sys":12299},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12301},{"url":234,"details":12302,"fileName":240,"contentType":241},{"size":236,"image":12303},{"width":238,"height":239},{"sys":12305,"fields":12308},{"id":12306,"createdAt":12307},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":12309,"slug":12310,"articleIntro":12311,"category":12312},"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",[12313],{"metadata":12314,"sys":12317,"fields":12324},{"tags":12315,"concepts":12316},[],[],{"space":12318,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12320,"publishedVersion":189,"revision":59,"contentType":12322,"locale":27},{"sys":12319},{"type":12,"linkType":13,"id":14},{"sys":12321},{"id":20,"type":12,"linkType":21},{"sys":12323},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12325,"metaTitle":199,"metaDescription":200,"mainTitle":12326,"subtitle":219,"heroImage":12341,"ctaButton":242,"ctaLink":243},[198],{"data":12327,"content":12328,"nodeType":71},{},[12329,12335],{"data":12330,"content":12331,"nodeType":211},{},[12332],{"data":12333,"marks":12334,"value":210,"nodeType":79},{},[],{"data":12336,"content":12337,"nodeType":84},{},[12338],{"data":12339,"marks":12340,"value":218,"nodeType":79},{},[],{"metadata":12342,"sys":12345,"fields":12350},{"tags":12343,"concepts":12344},[],[],{"space":12346,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12348,"publishedVersion":59,"revision":22,"locale":27},{"sys":12347},{"type":12,"linkType":13,"id":14},{"sys":12349},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12351},{"url":234,"details":12352,"fileName":240,"contentType":241},{"size":236,"image":12353},{"width":238,"height":239},{"sys":12355,"fields":12358},{"id":12356,"createdAt":12357},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12359,"slug":12360,"articleIntro":12359,"category":12361},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12362],{"metadata":12363,"sys":12366,"fields":12373},{"tags":12364,"concepts":12365},[],[],{"space":12367,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12369,"publishedVersion":189,"revision":59,"contentType":12371,"locale":27},{"sys":12368},{"type":12,"linkType":13,"id":14},{"sys":12370},{"id":20,"type":12,"linkType":21},{"sys":12372},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12374,"metaTitle":199,"metaDescription":200,"mainTitle":12375,"subtitle":219,"heroImage":12390,"ctaButton":242,"ctaLink":243},[198],{"data":12376,"content":12377,"nodeType":71},{},[12378,12384],{"data":12379,"content":12380,"nodeType":211},{},[12381],{"data":12382,"marks":12383,"value":210,"nodeType":79},{},[],{"data":12385,"content":12386,"nodeType":84},{},[12387],{"data":12388,"marks":12389,"value":218,"nodeType":79},{},[],{"metadata":12391,"sys":12394,"fields":12399},{"tags":12392,"concepts":12393},[],[],{"space":12395,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12397,"publishedVersion":59,"revision":22,"locale":27},{"sys":12396},{"type":12,"linkType":13,"id":14},{"sys":12398},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12400},{"url":234,"details":12401,"fileName":240,"contentType":241},{"size":236,"image":12402},{"width":238,"height":239},{"sys":12404,"fields":12407},{"id":12405,"createdAt":12406},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":12408,"slug":12409,"articleIntro":12408,"category":12410},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[12411],{"metadata":12412,"sys":12415,"fields":12422},{"tags":12413,"concepts":12414},[],[],{"space":12416,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12418,"publishedVersion":189,"revision":59,"contentType":12420,"locale":27},{"sys":12417},{"type":12,"linkType":13,"id":14},{"sys":12419},{"id":20,"type":12,"linkType":21},{"sys":12421},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12423,"metaTitle":199,"metaDescription":200,"mainTitle":12424,"subtitle":219,"heroImage":12439,"ctaButton":242,"ctaLink":243},[198],{"data":12425,"content":12426,"nodeType":71},{},[12427,12433],{"data":12428,"content":12429,"nodeType":211},{},[12430],{"data":12431,"marks":12432,"value":210,"nodeType":79},{},[],{"data":12434,"content":12435,"nodeType":84},{},[12436],{"data":12437,"marks":12438,"value":218,"nodeType":79},{},[],{"metadata":12440,"sys":12443,"fields":12448},{"tags":12441,"concepts":12442},[],[],{"space":12444,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12446,"publishedVersion":59,"revision":22,"locale":27},{"sys":12445},{"type":12,"linkType":13,"id":14},{"sys":12447},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12449},{"url":234,"details":12450,"fileName":240,"contentType":241},{"size":236,"image":12451},{"width":238,"height":239},{"sys":12453,"fields":12456},{"id":12454,"createdAt":12455},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":12457,"slug":12458,"articleIntro":-1,"category":12459},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[12460],{"metadata":12461,"sys":12464,"fields":12471},{"tags":12462,"concepts":12463},[],[],{"space":12465,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12467,"publishedVersion":189,"revision":59,"contentType":12469,"locale":27},{"sys":12466},{"type":12,"linkType":13,"id":14},{"sys":12468},{"id":20,"type":12,"linkType":21},{"sys":12470},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12472,"metaTitle":199,"metaDescription":200,"mainTitle":12473,"subtitle":219,"heroImage":12488,"ctaButton":242,"ctaLink":243},[198],{"data":12474,"content":12475,"nodeType":71},{},[12476,12482],{"data":12477,"content":12478,"nodeType":211},{},[12479],{"data":12480,"marks":12481,"value":210,"nodeType":79},{},[],{"data":12483,"content":12484,"nodeType":84},{},[12485],{"data":12486,"marks":12487,"value":218,"nodeType":79},{},[],{"metadata":12489,"sys":12492,"fields":12497},{"tags":12490,"concepts":12491},[],[],{"space":12493,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12495,"publishedVersion":59,"revision":22,"locale":27},{"sys":12494},{"type":12,"linkType":13,"id":14},{"sys":12496},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12498},{"url":234,"details":12499,"fileName":240,"contentType":241},{"size":236,"image":12500},{"width":238,"height":239},{"sys":12502,"fields":12505},{"id":12503,"createdAt":12504},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":12506,"slug":12507,"articleIntro":12506,"category":12508},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[12509],{"metadata":12510,"sys":12513,"fields":12520},{"tags":12511,"concepts":12512},[],[],{"space":12514,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12516,"publishedVersion":189,"revision":59,"contentType":12518,"locale":27},{"sys":12515},{"type":12,"linkType":13,"id":14},{"sys":12517},{"id":20,"type":12,"linkType":21},{"sys":12519},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12521,"metaTitle":199,"metaDescription":200,"mainTitle":12522,"subtitle":219,"heroImage":12537,"ctaButton":242,"ctaLink":243},[198],{"data":12523,"content":12524,"nodeType":71},{},[12525,12531],{"data":12526,"content":12527,"nodeType":211},{},[12528],{"data":12529,"marks":12530,"value":210,"nodeType":79},{},[],{"data":12532,"content":12533,"nodeType":84},{},[12534],{"data":12535,"marks":12536,"value":218,"nodeType":79},{},[],{"metadata":12538,"sys":12541,"fields":12546},{"tags":12539,"concepts":12540},[],[],{"space":12542,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12544,"publishedVersion":59,"revision":22,"locale":27},{"sys":12543},{"type":12,"linkType":13,"id":14},{"sys":12545},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12547},{"url":234,"details":12548,"fileName":240,"contentType":241},{"size":236,"image":12549},{"width":238,"height":239},{"sys":12551,"fields":12554},{"id":12552,"createdAt":12553},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12555,"slug":12556,"articleIntro":12555,"category":12557},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12558],{"metadata":12559,"sys":12562,"fields":12569},{"tags":12560,"concepts":12561},[],[],{"space":12563,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12565,"publishedVersion":189,"revision":59,"contentType":12567,"locale":27},{"sys":12564},{"type":12,"linkType":13,"id":14},{"sys":12566},{"id":20,"type":12,"linkType":21},{"sys":12568},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12570,"metaTitle":199,"metaDescription":200,"mainTitle":12571,"subtitle":219,"heroImage":12586,"ctaButton":242,"ctaLink":243},[198],{"data":12572,"content":12573,"nodeType":71},{},[12574,12580],{"data":12575,"content":12576,"nodeType":211},{},[12577],{"data":12578,"marks":12579,"value":210,"nodeType":79},{},[],{"data":12581,"content":12582,"nodeType":84},{},[12583],{"data":12584,"marks":12585,"value":218,"nodeType":79},{},[],{"metadata":12587,"sys":12590,"fields":12595},{"tags":12588,"concepts":12589},[],[],{"space":12591,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12593,"publishedVersion":59,"revision":22,"locale":27},{"sys":12592},{"type":12,"linkType":13,"id":14},{"sys":12594},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12596},{"url":234,"details":12597,"fileName":240,"contentType":241},{"size":236,"image":12598},{"width":238,"height":239},{"sys":12600,"fields":12603},{"id":12601,"createdAt":12602},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":12604,"slug":12605,"articleIntro":-1,"category":12606},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[12607],{"metadata":12608,"sys":12611,"fields":12618},{"tags":12609,"concepts":12610},[],[],{"space":12612,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12614,"publishedVersion":189,"revision":59,"contentType":12616,"locale":27},{"sys":12613},{"type":12,"linkType":13,"id":14},{"sys":12615},{"id":20,"type":12,"linkType":21},{"sys":12617},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12619,"metaTitle":199,"metaDescription":200,"mainTitle":12620,"subtitle":219,"heroImage":12635,"ctaButton":242,"ctaLink":243},[198],{"data":12621,"content":12622,"nodeType":71},{},[12623,12629],{"data":12624,"content":12625,"nodeType":211},{},[12626],{"data":12627,"marks":12628,"value":210,"nodeType":79},{},[],{"data":12630,"content":12631,"nodeType":84},{},[12632],{"data":12633,"marks":12634,"value":218,"nodeType":79},{},[],{"metadata":12636,"sys":12639,"fields":12644},{"tags":12637,"concepts":12638},[],[],{"space":12640,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12642,"publishedVersion":59,"revision":22,"locale":27},{"sys":12641},{"type":12,"linkType":13,"id":14},{"sys":12643},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12645},{"url":234,"details":12646,"fileName":240,"contentType":241},{"size":236,"image":12647},{"width":238,"height":239},{"sys":12649,"fields":12652},{"id":12650,"createdAt":12651},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":12653,"slug":12654,"articleIntro":12653,"category":12655},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[12656],{"metadata":12657,"sys":12660,"fields":12667},{"tags":12658,"concepts":12659},[],[],{"space":12661,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12663,"publishedVersion":189,"revision":59,"contentType":12665,"locale":27},{"sys":12662},{"type":12,"linkType":13,"id":14},{"sys":12664},{"id":20,"type":12,"linkType":21},{"sys":12666},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12668,"metaTitle":199,"metaDescription":200,"mainTitle":12669,"subtitle":219,"heroImage":12684,"ctaButton":242,"ctaLink":243},[198],{"data":12670,"content":12671,"nodeType":71},{},[12672,12678],{"data":12673,"content":12674,"nodeType":211},{},[12675],{"data":12676,"marks":12677,"value":210,"nodeType":79},{},[],{"data":12679,"content":12680,"nodeType":84},{},[12681],{"data":12682,"marks":12683,"value":218,"nodeType":79},{},[],{"metadata":12685,"sys":12688,"fields":12693},{"tags":12686,"concepts":12687},[],[],{"space":12689,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12691,"publishedVersion":59,"revision":22,"locale":27},{"sys":12690},{"type":12,"linkType":13,"id":14},{"sys":12692},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12694},{"url":234,"details":12695,"fileName":240,"contentType":241},{"size":236,"image":12696},{"width":238,"height":239},{"sys":12698,"fields":12701},{"id":12699,"createdAt":12700},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":12702,"slug":12703,"articleIntro":12702,"category":12704},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[12705],{"metadata":12706,"sys":12709,"fields":12716},{"tags":12707,"concepts":12708},[],[],{"space":12710,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12712,"publishedVersion":189,"revision":59,"contentType":12714,"locale":27},{"sys":12711},{"type":12,"linkType":13,"id":14},{"sys":12713},{"id":20,"type":12,"linkType":21},{"sys":12715},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12717,"metaTitle":199,"metaDescription":200,"mainTitle":12718,"subtitle":219,"heroImage":12733,"ctaButton":242,"ctaLink":243},[198],{"data":12719,"content":12720,"nodeType":71},{},[12721,12727],{"data":12722,"content":12723,"nodeType":211},{},[12724],{"data":12725,"marks":12726,"value":210,"nodeType":79},{},[],{"data":12728,"content":12729,"nodeType":84},{},[12730],{"data":12731,"marks":12732,"value":218,"nodeType":79},{},[],{"metadata":12734,"sys":12737,"fields":12742},{"tags":12735,"concepts":12736},[],[],{"space":12738,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12740,"publishedVersion":59,"revision":22,"locale":27},{"sys":12739},{"type":12,"linkType":13,"id":14},{"sys":12741},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12743},{"url":234,"details":12744,"fileName":240,"contentType":241},{"size":236,"image":12745},{"width":238,"height":239},{"sys":12747,"fields":12750},{"id":12748,"createdAt":12749},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":12751,"slug":12752,"articleIntro":12751,"category":12753},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[12754],{"metadata":12755,"sys":12758,"fields":12765},{"tags":12756,"concepts":12757},[],[],{"space":12759,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12761,"publishedVersion":189,"revision":59,"contentType":12763,"locale":27},{"sys":12760},{"type":12,"linkType":13,"id":14},{"sys":12762},{"id":20,"type":12,"linkType":21},{"sys":12764},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12766,"metaTitle":199,"metaDescription":200,"mainTitle":12767,"subtitle":219,"heroImage":12782,"ctaButton":242,"ctaLink":243},[198],{"data":12768,"content":12769,"nodeType":71},{},[12770,12776],{"data":12771,"content":12772,"nodeType":211},{},[12773],{"data":12774,"marks":12775,"value":210,"nodeType":79},{},[],{"data":12777,"content":12778,"nodeType":84},{},[12779],{"data":12780,"marks":12781,"value":218,"nodeType":79},{},[],{"metadata":12783,"sys":12786,"fields":12791},{"tags":12784,"concepts":12785},[],[],{"space":12787,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12789,"publishedVersion":59,"revision":22,"locale":27},{"sys":12788},{"type":12,"linkType":13,"id":14},{"sys":12790},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12792},{"url":234,"details":12793,"fileName":240,"contentType":241},{"size":236,"image":12794},{"width":238,"height":239},{"sys":12796,"fields":12799},{"id":12797,"createdAt":12798},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":12800,"slug":12801,"articleIntro":12800,"category":12802},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[12803],{"metadata":12804,"sys":12807,"fields":12814},{"tags":12805,"concepts":12806},[],[],{"space":12808,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12810,"publishedVersion":189,"revision":59,"contentType":12812,"locale":27},{"sys":12809},{"type":12,"linkType":13,"id":14},{"sys":12811},{"id":20,"type":12,"linkType":21},{"sys":12813},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12815,"metaTitle":199,"metaDescription":200,"mainTitle":12816,"subtitle":219,"heroImage":12831,"ctaButton":242,"ctaLink":243},[198],{"data":12817,"content":12818,"nodeType":71},{},[12819,12825],{"data":12820,"content":12821,"nodeType":211},{},[12822],{"data":12823,"marks":12824,"value":210,"nodeType":79},{},[],{"data":12826,"content":12827,"nodeType":84},{},[12828],{"data":12829,"marks":12830,"value":218,"nodeType":79},{},[],{"metadata":12832,"sys":12835,"fields":12840},{"tags":12833,"concepts":12834},[],[],{"space":12836,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12838,"publishedVersion":59,"revision":22,"locale":27},{"sys":12837},{"type":12,"linkType":13,"id":14},{"sys":12839},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12841},{"url":234,"details":12842,"fileName":240,"contentType":241},{"size":236,"image":12843},{"width":238,"height":239},{"sys":12845,"fields":12848},{"id":12846,"createdAt":12847},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":12849,"slug":12850,"articleIntro":12849,"category":12851},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[12852],{"metadata":12853,"sys":12856,"fields":12863},{"tags":12854,"concepts":12855},[],[],{"space":12857,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12859,"publishedVersion":189,"revision":59,"contentType":12861,"locale":27},{"sys":12858},{"type":12,"linkType":13,"id":14},{"sys":12860},{"id":20,"type":12,"linkType":21},{"sys":12862},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12864,"metaTitle":199,"metaDescription":200,"mainTitle":12865,"subtitle":219,"heroImage":12880,"ctaButton":242,"ctaLink":243},[198],{"data":12866,"content":12867,"nodeType":71},{},[12868,12874],{"data":12869,"content":12870,"nodeType":211},{},[12871],{"data":12872,"marks":12873,"value":210,"nodeType":79},{},[],{"data":12875,"content":12876,"nodeType":84},{},[12877],{"data":12878,"marks":12879,"value":218,"nodeType":79},{},[],{"metadata":12881,"sys":12884,"fields":12889},{"tags":12882,"concepts":12883},[],[],{"space":12885,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12887,"publishedVersion":59,"revision":22,"locale":27},{"sys":12886},{"type":12,"linkType":13,"id":14},{"sys":12888},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12890},{"url":234,"details":12891,"fileName":240,"contentType":241},{"size":236,"image":12892},{"width":238,"height":239},{"sys":12894,"fields":12897},{"id":12895,"createdAt":12896},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":12898,"slug":12899,"articleIntro":12898,"category":12900},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[12901],{"metadata":12902,"sys":12905,"fields":12912},{"tags":12903,"concepts":12904},[],[],{"space":12906,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12908,"publishedVersion":189,"revision":59,"contentType":12910,"locale":27},{"sys":12907},{"type":12,"linkType":13,"id":14},{"sys":12909},{"id":20,"type":12,"linkType":21},{"sys":12911},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12913,"metaTitle":199,"metaDescription":200,"mainTitle":12914,"subtitle":219,"heroImage":12929,"ctaButton":242,"ctaLink":243},[198],{"data":12915,"content":12916,"nodeType":71},{},[12917,12923],{"data":12918,"content":12919,"nodeType":211},{},[12920],{"data":12921,"marks":12922,"value":210,"nodeType":79},{},[],{"data":12924,"content":12925,"nodeType":84},{},[12926],{"data":12927,"marks":12928,"value":218,"nodeType":79},{},[],{"metadata":12930,"sys":12933,"fields":12938},{"tags":12931,"concepts":12932},[],[],{"space":12934,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12936,"publishedVersion":59,"revision":22,"locale":27},{"sys":12935},{"type":12,"linkType":13,"id":14},{"sys":12937},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12939},{"url":234,"details":12940,"fileName":240,"contentType":241},{"size":236,"image":12941},{"width":238,"height":239},{"sys":12943,"fields":12946},{"id":12944,"createdAt":12945},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":12947,"slug":12948,"articleIntro":12947,"category":12949},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[12950],{"metadata":12951,"sys":12954,"fields":12961},{"tags":12952,"concepts":12953},[],[],{"space":12955,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":12957,"publishedVersion":189,"revision":59,"contentType":12959,"locale":27},{"sys":12956},{"type":12,"linkType":13,"id":14},{"sys":12958},{"id":20,"type":12,"linkType":21},{"sys":12960},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":12962,"metaTitle":199,"metaDescription":200,"mainTitle":12963,"subtitle":219,"heroImage":12978,"ctaButton":242,"ctaLink":243},[198],{"data":12964,"content":12965,"nodeType":71},{},[12966,12972],{"data":12967,"content":12968,"nodeType":211},{},[12969],{"data":12970,"marks":12971,"value":210,"nodeType":79},{},[],{"data":12973,"content":12974,"nodeType":84},{},[12975],{"data":12976,"marks":12977,"value":218,"nodeType":79},{},[],{"metadata":12979,"sys":12982,"fields":12987},{"tags":12980,"concepts":12981},[],[],{"space":12983,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":12985,"publishedVersion":59,"revision":22,"locale":27},{"sys":12984},{"type":12,"linkType":13,"id":14},{"sys":12986},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":12988},{"url":234,"details":12989,"fileName":240,"contentType":241},{"size":236,"image":12990},{"width":238,"height":239},{"sys":12992,"fields":12995},{"id":12993,"createdAt":12994},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":12996,"slug":12997,"articleIntro":12996,"category":12998},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[12999],{"metadata":13000,"sys":13003,"fields":13010},{"tags":13001,"concepts":13002},[],[],{"space":13004,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13006,"publishedVersion":189,"revision":59,"contentType":13008,"locale":27},{"sys":13005},{"type":12,"linkType":13,"id":14},{"sys":13007},{"id":20,"type":12,"linkType":21},{"sys":13009},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13011,"metaTitle":199,"metaDescription":200,"mainTitle":13012,"subtitle":219,"heroImage":13027,"ctaButton":242,"ctaLink":243},[198],{"data":13013,"content":13014,"nodeType":71},{},[13015,13021],{"data":13016,"content":13017,"nodeType":211},{},[13018],{"data":13019,"marks":13020,"value":210,"nodeType":79},{},[],{"data":13022,"content":13023,"nodeType":84},{},[13024],{"data":13025,"marks":13026,"value":218,"nodeType":79},{},[],{"metadata":13028,"sys":13031,"fields":13036},{"tags":13029,"concepts":13030},[],[],{"space":13032,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13034,"publishedVersion":59,"revision":22,"locale":27},{"sys":13033},{"type":12,"linkType":13,"id":14},{"sys":13035},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13037},{"url":234,"details":13038,"fileName":240,"contentType":241},{"size":236,"image":13039},{"width":238,"height":239},{"sys":13041,"fields":13044},{"id":13042,"createdAt":13043},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":13045,"slug":13046,"articleIntro":13045,"category":13047},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[13048],{"metadata":13049,"sys":13052,"fields":13059},{"tags":13050,"concepts":13051},[],[],{"space":13053,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13055,"publishedVersion":189,"revision":59,"contentType":13057,"locale":27},{"sys":13054},{"type":12,"linkType":13,"id":14},{"sys":13056},{"id":20,"type":12,"linkType":21},{"sys":13058},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13060,"metaTitle":199,"metaDescription":200,"mainTitle":13061,"subtitle":219,"heroImage":13076,"ctaButton":242,"ctaLink":243},[198],{"data":13062,"content":13063,"nodeType":71},{},[13064,13070],{"data":13065,"content":13066,"nodeType":211},{},[13067],{"data":13068,"marks":13069,"value":210,"nodeType":79},{},[],{"data":13071,"content":13072,"nodeType":84},{},[13073],{"data":13074,"marks":13075,"value":218,"nodeType":79},{},[],{"metadata":13077,"sys":13080,"fields":13085},{"tags":13078,"concepts":13079},[],[],{"space":13081,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13083,"publishedVersion":59,"revision":22,"locale":27},{"sys":13082},{"type":12,"linkType":13,"id":14},{"sys":13084},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13086},{"url":234,"details":13087,"fileName":240,"contentType":241},{"size":236,"image":13088},{"width":238,"height":239},{"sys":13090,"fields":13093},{"id":13091,"createdAt":13092},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":13094,"slug":13095,"articleIntro":13094,"category":13096},"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",[13097],{"metadata":13098,"sys":13101,"fields":13108},{"tags":13099,"concepts":13100},[],[],{"space":13102,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13104,"publishedVersion":189,"revision":59,"contentType":13106,"locale":27},{"sys":13103},{"type":12,"linkType":13,"id":14},{"sys":13105},{"id":20,"type":12,"linkType":21},{"sys":13107},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13109,"metaTitle":199,"metaDescription":200,"mainTitle":13110,"subtitle":219,"heroImage":13125,"ctaButton":242,"ctaLink":243},[198],{"data":13111,"content":13112,"nodeType":71},{},[13113,13119],{"data":13114,"content":13115,"nodeType":211},{},[13116],{"data":13117,"marks":13118,"value":210,"nodeType":79},{},[],{"data":13120,"content":13121,"nodeType":84},{},[13122],{"data":13123,"marks":13124,"value":218,"nodeType":79},{},[],{"metadata":13126,"sys":13129,"fields":13134},{"tags":13127,"concepts":13128},[],[],{"space":13130,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13132,"publishedVersion":59,"revision":22,"locale":27},{"sys":13131},{"type":12,"linkType":13,"id":14},{"sys":13133},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13135},{"url":234,"details":13136,"fileName":240,"contentType":241},{"size":236,"image":13137},{"width":238,"height":239},{"sys":13139,"fields":13142},{"id":13140,"createdAt":13141},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":13143,"slug":13144,"articleIntro":13143,"category":13145},"6097 - de marchandises","compte-6097-de-marchandises",[13146],{"metadata":13147,"sys":13150,"fields":13157},{"tags":13148,"concepts":13149},[],[],{"space":13151,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13153,"publishedVersion":189,"revision":59,"contentType":13155,"locale":27},{"sys":13152},{"type":12,"linkType":13,"id":14},{"sys":13154},{"id":20,"type":12,"linkType":21},{"sys":13156},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13158,"metaTitle":199,"metaDescription":200,"mainTitle":13159,"subtitle":219,"heroImage":13174,"ctaButton":242,"ctaLink":243},[198],{"data":13160,"content":13161,"nodeType":71},{},[13162,13168],{"data":13163,"content":13164,"nodeType":211},{},[13165],{"data":13166,"marks":13167,"value":210,"nodeType":79},{},[],{"data":13169,"content":13170,"nodeType":84},{},[13171],{"data":13172,"marks":13173,"value":218,"nodeType":79},{},[],{"metadata":13175,"sys":13178,"fields":13183},{"tags":13176,"concepts":13177},[],[],{"space":13179,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13181,"publishedVersion":59,"revision":22,"locale":27},{"sys":13180},{"type":12,"linkType":13,"id":14},{"sys":13182},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13184},{"url":234,"details":13185,"fileName":240,"contentType":241},{"size":236,"image":13186},{"width":238,"height":239},{"sys":13188,"fields":13191},{"id":13189,"createdAt":13190},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":13192,"slug":13193,"articleIntro":13192,"category":13194},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[13195],{"metadata":13196,"sys":13199,"fields":13206},{"tags":13197,"concepts":13198},[],[],{"space":13200,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13202,"publishedVersion":189,"revision":59,"contentType":13204,"locale":27},{"sys":13201},{"type":12,"linkType":13,"id":14},{"sys":13203},{"id":20,"type":12,"linkType":21},{"sys":13205},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13207,"metaTitle":199,"metaDescription":200,"mainTitle":13208,"subtitle":219,"heroImage":13223,"ctaButton":242,"ctaLink":243},[198],{"data":13209,"content":13210,"nodeType":71},{},[13211,13217],{"data":13212,"content":13213,"nodeType":211},{},[13214],{"data":13215,"marks":13216,"value":210,"nodeType":79},{},[],{"data":13218,"content":13219,"nodeType":84},{},[13220],{"data":13221,"marks":13222,"value":218,"nodeType":79},{},[],{"metadata":13224,"sys":13227,"fields":13232},{"tags":13225,"concepts":13226},[],[],{"space":13228,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13230,"publishedVersion":59,"revision":22,"locale":27},{"sys":13229},{"type":12,"linkType":13,"id":14},{"sys":13231},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13233},{"url":234,"details":13234,"fileName":240,"contentType":241},{"size":236,"image":13235},{"width":238,"height":239},{"sys":13237,"fields":13240},{"id":13238,"createdAt":13239},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":13241,"slug":13242,"articleIntro":13241,"category":13243},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[13244],{"metadata":13245,"sys":13248,"fields":13255},{"tags":13246,"concepts":13247},[],[],{"space":13249,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13251,"publishedVersion":189,"revision":59,"contentType":13253,"locale":27},{"sys":13250},{"type":12,"linkType":13,"id":14},{"sys":13252},{"id":20,"type":12,"linkType":21},{"sys":13254},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13256,"metaTitle":199,"metaDescription":200,"mainTitle":13257,"subtitle":219,"heroImage":13272,"ctaButton":242,"ctaLink":243},[198],{"data":13258,"content":13259,"nodeType":71},{},[13260,13266],{"data":13261,"content":13262,"nodeType":211},{},[13263],{"data":13264,"marks":13265,"value":210,"nodeType":79},{},[],{"data":13267,"content":13268,"nodeType":84},{},[13269],{"data":13270,"marks":13271,"value":218,"nodeType":79},{},[],{"metadata":13273,"sys":13276,"fields":13281},{"tags":13274,"concepts":13275},[],[],{"space":13277,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13279,"publishedVersion":59,"revision":22,"locale":27},{"sys":13278},{"type":12,"linkType":13,"id":14},{"sys":13280},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13282},{"url":234,"details":13283,"fileName":240,"contentType":241},{"size":236,"image":13284},{"width":238,"height":239},{"sys":13286,"fields":13289},{"id":13287,"createdAt":13288},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":13290,"slug":13291,"articleIntro":-1,"category":13292},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[13293],{"metadata":13294,"sys":13297,"fields":13304},{"tags":13295,"concepts":13296},[],[],{"space":13298,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13300,"publishedVersion":189,"revision":59,"contentType":13302,"locale":27},{"sys":13299},{"type":12,"linkType":13,"id":14},{"sys":13301},{"id":20,"type":12,"linkType":21},{"sys":13303},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13305,"metaTitle":199,"metaDescription":200,"mainTitle":13306,"subtitle":219,"heroImage":13321,"ctaButton":242,"ctaLink":243},[198],{"data":13307,"content":13308,"nodeType":71},{},[13309,13315],{"data":13310,"content":13311,"nodeType":211},{},[13312],{"data":13313,"marks":13314,"value":210,"nodeType":79},{},[],{"data":13316,"content":13317,"nodeType":84},{},[13318],{"data":13319,"marks":13320,"value":218,"nodeType":79},{},[],{"metadata":13322,"sys":13325,"fields":13330},{"tags":13323,"concepts":13324},[],[],{"space":13326,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13328,"publishedVersion":59,"revision":22,"locale":27},{"sys":13327},{"type":12,"linkType":13,"id":14},{"sys":13329},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13331},{"url":234,"details":13332,"fileName":240,"contentType":241},{"size":236,"image":13333},{"width":238,"height":239},{"sys":13335,"fields":13338},{"id":13336,"createdAt":13337},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":13339,"slug":13340,"articleIntro":-1,"category":13341},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[13342],{"metadata":13343,"sys":13346,"fields":13353},{"tags":13344,"concepts":13345},[],[],{"space":13347,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13349,"publishedVersion":189,"revision":59,"contentType":13351,"locale":27},{"sys":13348},{"type":12,"linkType":13,"id":14},{"sys":13350},{"id":20,"type":12,"linkType":21},{"sys":13352},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13354,"metaTitle":199,"metaDescription":200,"mainTitle":13355,"subtitle":219,"heroImage":13370,"ctaButton":242,"ctaLink":243},[198],{"data":13356,"content":13357,"nodeType":71},{},[13358,13364],{"data":13359,"content":13360,"nodeType":211},{},[13361],{"data":13362,"marks":13363,"value":210,"nodeType":79},{},[],{"data":13365,"content":13366,"nodeType":84},{},[13367],{"data":13368,"marks":13369,"value":218,"nodeType":79},{},[],{"metadata":13371,"sys":13374,"fields":13379},{"tags":13372,"concepts":13373},[],[],{"space":13375,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13377,"publishedVersion":59,"revision":22,"locale":27},{"sys":13376},{"type":12,"linkType":13,"id":14},{"sys":13378},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13380},{"url":234,"details":13381,"fileName":240,"contentType":241},{"size":236,"image":13382},{"width":238,"height":239},{"sys":13384,"fields":13387},{"id":13385,"createdAt":13386},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":13388,"slug":13389,"articleIntro":13388,"category":13390},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[13391],{"metadata":13392,"sys":13395,"fields":13402},{"tags":13393,"concepts":13394},[],[],{"space":13396,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13398,"publishedVersion":189,"revision":59,"contentType":13400,"locale":27},{"sys":13397},{"type":12,"linkType":13,"id":14},{"sys":13399},{"id":20,"type":12,"linkType":21},{"sys":13401},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13403,"metaTitle":199,"metaDescription":200,"mainTitle":13404,"subtitle":219,"heroImage":13419,"ctaButton":242,"ctaLink":243},[198],{"data":13405,"content":13406,"nodeType":71},{},[13407,13413],{"data":13408,"content":13409,"nodeType":211},{},[13410],{"data":13411,"marks":13412,"value":210,"nodeType":79},{},[],{"data":13414,"content":13415,"nodeType":84},{},[13416],{"data":13417,"marks":13418,"value":218,"nodeType":79},{},[],{"metadata":13420,"sys":13423,"fields":13428},{"tags":13421,"concepts":13422},[],[],{"space":13424,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13426,"publishedVersion":59,"revision":22,"locale":27},{"sys":13425},{"type":12,"linkType":13,"id":14},{"sys":13427},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13429},{"url":234,"details":13430,"fileName":240,"contentType":241},{"size":236,"image":13431},{"width":238,"height":239},{"sys":13433,"fields":13436},{"id":13434,"createdAt":13435},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":13437,"slug":13438,"articleIntro":-1,"category":13439},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[13440],{"metadata":13441,"sys":13444,"fields":13451},{"tags":13442,"concepts":13443},[],[],{"space":13445,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13447,"publishedVersion":189,"revision":59,"contentType":13449,"locale":27},{"sys":13446},{"type":12,"linkType":13,"id":14},{"sys":13448},{"id":20,"type":12,"linkType":21},{"sys":13450},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13452,"metaTitle":199,"metaDescription":200,"mainTitle":13453,"subtitle":219,"heroImage":13468,"ctaButton":242,"ctaLink":243},[198],{"data":13454,"content":13455,"nodeType":71},{},[13456,13462],{"data":13457,"content":13458,"nodeType":211},{},[13459],{"data":13460,"marks":13461,"value":210,"nodeType":79},{},[],{"data":13463,"content":13464,"nodeType":84},{},[13465],{"data":13466,"marks":13467,"value":218,"nodeType":79},{},[],{"metadata":13469,"sys":13472,"fields":13477},{"tags":13470,"concepts":13471},[],[],{"space":13473,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13475,"publishedVersion":59,"revision":22,"locale":27},{"sys":13474},{"type":12,"linkType":13,"id":14},{"sys":13476},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13478},{"url":234,"details":13479,"fileName":240,"contentType":241},{"size":236,"image":13480},{"width":238,"height":239},{"sys":13482,"fields":13485},{"id":13483,"createdAt":13484},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":13486,"slug":13487,"articleIntro":13486,"category":13488},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[13489],{"metadata":13490,"sys":13493,"fields":13500},{"tags":13491,"concepts":13492},[],[],{"space":13494,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13496,"publishedVersion":189,"revision":59,"contentType":13498,"locale":27},{"sys":13495},{"type":12,"linkType":13,"id":14},{"sys":13497},{"id":20,"type":12,"linkType":21},{"sys":13499},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13501,"metaTitle":199,"metaDescription":200,"mainTitle":13502,"subtitle":219,"heroImage":13517,"ctaButton":242,"ctaLink":243},[198],{"data":13503,"content":13504,"nodeType":71},{},[13505,13511],{"data":13506,"content":13507,"nodeType":211},{},[13508],{"data":13509,"marks":13510,"value":210,"nodeType":79},{},[],{"data":13512,"content":13513,"nodeType":84},{},[13514],{"data":13515,"marks":13516,"value":218,"nodeType":79},{},[],{"metadata":13518,"sys":13521,"fields":13526},{"tags":13519,"concepts":13520},[],[],{"space":13522,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13524,"publishedVersion":59,"revision":22,"locale":27},{"sys":13523},{"type":12,"linkType":13,"id":14},{"sys":13525},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13527},{"url":234,"details":13528,"fileName":240,"contentType":241},{"size":236,"image":13529},{"width":238,"height":239},{"sys":13531,"fields":13534},{"id":13532,"createdAt":13533},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":13535,"slug":13536,"articleIntro":13535,"category":13537},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[13538],{"metadata":13539,"sys":13542,"fields":13549},{"tags":13540,"concepts":13541},[],[],{"space":13543,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13545,"publishedVersion":189,"revision":59,"contentType":13547,"locale":27},{"sys":13544},{"type":12,"linkType":13,"id":14},{"sys":13546},{"id":20,"type":12,"linkType":21},{"sys":13548},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13550,"metaTitle":199,"metaDescription":200,"mainTitle":13551,"subtitle":219,"heroImage":13566,"ctaButton":242,"ctaLink":243},[198],{"data":13552,"content":13553,"nodeType":71},{},[13554,13560],{"data":13555,"content":13556,"nodeType":211},{},[13557],{"data":13558,"marks":13559,"value":210,"nodeType":79},{},[],{"data":13561,"content":13562,"nodeType":84},{},[13563],{"data":13564,"marks":13565,"value":218,"nodeType":79},{},[],{"metadata":13567,"sys":13570,"fields":13575},{"tags":13568,"concepts":13569},[],[],{"space":13571,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13573,"publishedVersion":59,"revision":22,"locale":27},{"sys":13572},{"type":12,"linkType":13,"id":14},{"sys":13574},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13576},{"url":234,"details":13577,"fileName":240,"contentType":241},{"size":236,"image":13578},{"width":238,"height":239},{"sys":13580,"fields":13583},{"id":13581,"createdAt":13582},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":13584,"slug":13585,"articleIntro":13584,"category":13586},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[13587],{"metadata":13588,"sys":13591,"fields":13598},{"tags":13589,"concepts":13590},[],[],{"space":13592,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13594,"publishedVersion":189,"revision":59,"contentType":13596,"locale":27},{"sys":13593},{"type":12,"linkType":13,"id":14},{"sys":13595},{"id":20,"type":12,"linkType":21},{"sys":13597},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13599,"metaTitle":199,"metaDescription":200,"mainTitle":13600,"subtitle":219,"heroImage":13615,"ctaButton":242,"ctaLink":243},[198],{"data":13601,"content":13602,"nodeType":71},{},[13603,13609],{"data":13604,"content":13605,"nodeType":211},{},[13606],{"data":13607,"marks":13608,"value":210,"nodeType":79},{},[],{"data":13610,"content":13611,"nodeType":84},{},[13612],{"data":13613,"marks":13614,"value":218,"nodeType":79},{},[],{"metadata":13616,"sys":13619,"fields":13624},{"tags":13617,"concepts":13618},[],[],{"space":13620,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13622,"publishedVersion":59,"revision":22,"locale":27},{"sys":13621},{"type":12,"linkType":13,"id":14},{"sys":13623},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13625},{"url":234,"details":13626,"fileName":240,"contentType":241},{"size":236,"image":13627},{"width":238,"height":239},{"sys":13629,"fields":13632},{"id":13630,"createdAt":13631},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":13633,"slug":13634,"articleIntro":13633,"category":13635},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[13636],{"metadata":13637,"sys":13640,"fields":13647},{"tags":13638,"concepts":13639},[],[],{"space":13641,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13643,"publishedVersion":189,"revision":59,"contentType":13645,"locale":27},{"sys":13642},{"type":12,"linkType":13,"id":14},{"sys":13644},{"id":20,"type":12,"linkType":21},{"sys":13646},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13648,"metaTitle":199,"metaDescription":200,"mainTitle":13649,"subtitle":219,"heroImage":13664,"ctaButton":242,"ctaLink":243},[198],{"data":13650,"content":13651,"nodeType":71},{},[13652,13658],{"data":13653,"content":13654,"nodeType":211},{},[13655],{"data":13656,"marks":13657,"value":210,"nodeType":79},{},[],{"data":13659,"content":13660,"nodeType":84},{},[13661],{"data":13662,"marks":13663,"value":218,"nodeType":79},{},[],{"metadata":13665,"sys":13668,"fields":13673},{"tags":13666,"concepts":13667},[],[],{"space":13669,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13671,"publishedVersion":59,"revision":22,"locale":27},{"sys":13670},{"type":12,"linkType":13,"id":14},{"sys":13672},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13674},{"url":234,"details":13675,"fileName":240,"contentType":241},{"size":236,"image":13676},{"width":238,"height":239},{"sys":13678,"fields":13681},{"id":13679,"createdAt":13680},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":13682,"slug":13683,"articleIntro":-1,"category":13684},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[13685],{"metadata":13686,"sys":13689,"fields":13696},{"tags":13687,"concepts":13688},[],[],{"space":13690,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13692,"publishedVersion":189,"revision":59,"contentType":13694,"locale":27},{"sys":13691},{"type":12,"linkType":13,"id":14},{"sys":13693},{"id":20,"type":12,"linkType":21},{"sys":13695},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13697,"metaTitle":199,"metaDescription":200,"mainTitle":13698,"subtitle":219,"heroImage":13713,"ctaButton":242,"ctaLink":243},[198],{"data":13699,"content":13700,"nodeType":71},{},[13701,13707],{"data":13702,"content":13703,"nodeType":211},{},[13704],{"data":13705,"marks":13706,"value":210,"nodeType":79},{},[],{"data":13708,"content":13709,"nodeType":84},{},[13710],{"data":13711,"marks":13712,"value":218,"nodeType":79},{},[],{"metadata":13714,"sys":13717,"fields":13722},{"tags":13715,"concepts":13716},[],[],{"space":13718,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13720,"publishedVersion":59,"revision":22,"locale":27},{"sys":13719},{"type":12,"linkType":13,"id":14},{"sys":13721},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13723},{"url":234,"details":13724,"fileName":240,"contentType":241},{"size":236,"image":13725},{"width":238,"height":239},{"sys":13727,"fields":13730},{"id":13728,"createdAt":13729},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":13731,"slug":13732,"articleIntro":13731,"category":13733},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[13734],{"metadata":13735,"sys":13738,"fields":13745},{"tags":13736,"concepts":13737},[],[],{"space":13739,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13741,"publishedVersion":189,"revision":59,"contentType":13743,"locale":27},{"sys":13740},{"type":12,"linkType":13,"id":14},{"sys":13742},{"id":20,"type":12,"linkType":21},{"sys":13744},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13746,"metaTitle":199,"metaDescription":200,"mainTitle":13747,"subtitle":219,"heroImage":13762,"ctaButton":242,"ctaLink":243},[198],{"data":13748,"content":13749,"nodeType":71},{},[13750,13756],{"data":13751,"content":13752,"nodeType":211},{},[13753],{"data":13754,"marks":13755,"value":210,"nodeType":79},{},[],{"data":13757,"content":13758,"nodeType":84},{},[13759],{"data":13760,"marks":13761,"value":218,"nodeType":79},{},[],{"metadata":13763,"sys":13766,"fields":13771},{"tags":13764,"concepts":13765},[],[],{"space":13767,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13769,"publishedVersion":59,"revision":22,"locale":27},{"sys":13768},{"type":12,"linkType":13,"id":14},{"sys":13770},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13772},{"url":234,"details":13773,"fileName":240,"contentType":241},{"size":236,"image":13774},{"width":238,"height":239},{"sys":13776,"fields":13779},{"id":13777,"createdAt":13778},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":13780,"slug":13781,"articleIntro":13780,"category":13782},"4551 - Principal","compte-4551-principal",[13783],{"metadata":13784,"sys":13787,"fields":13794},{"tags":13785,"concepts":13786},[],[],{"space":13788,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13790,"publishedVersion":189,"revision":59,"contentType":13792,"locale":27},{"sys":13789},{"type":12,"linkType":13,"id":14},{"sys":13791},{"id":20,"type":12,"linkType":21},{"sys":13793},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13795,"metaTitle":199,"metaDescription":200,"mainTitle":13796,"subtitle":219,"heroImage":13811,"ctaButton":242,"ctaLink":243},[198],{"data":13797,"content":13798,"nodeType":71},{},[13799,13805],{"data":13800,"content":13801,"nodeType":211},{},[13802],{"data":13803,"marks":13804,"value":210,"nodeType":79},{},[],{"data":13806,"content":13807,"nodeType":84},{},[13808],{"data":13809,"marks":13810,"value":218,"nodeType":79},{},[],{"metadata":13812,"sys":13815,"fields":13820},{"tags":13813,"concepts":13814},[],[],{"space":13816,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13818,"publishedVersion":59,"revision":22,"locale":27},{"sys":13817},{"type":12,"linkType":13,"id":14},{"sys":13819},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13821},{"url":234,"details":13822,"fileName":240,"contentType":241},{"size":236,"image":13823},{"width":238,"height":239},{"sys":13825,"fields":13828},{"id":13826,"createdAt":13827},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":13829,"slug":13830,"articleIntro":-1,"category":13831},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[13832],{"metadata":13833,"sys":13836,"fields":13843},{"tags":13834,"concepts":13835},[],[],{"space":13837,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13839,"publishedVersion":189,"revision":59,"contentType":13841,"locale":27},{"sys":13838},{"type":12,"linkType":13,"id":14},{"sys":13840},{"id":20,"type":12,"linkType":21},{"sys":13842},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13844,"metaTitle":199,"metaDescription":200,"mainTitle":13845,"subtitle":219,"heroImage":13860,"ctaButton":242,"ctaLink":243},[198],{"data":13846,"content":13847,"nodeType":71},{},[13848,13854],{"data":13849,"content":13850,"nodeType":211},{},[13851],{"data":13852,"marks":13853,"value":210,"nodeType":79},{},[],{"data":13855,"content":13856,"nodeType":84},{},[13857],{"data":13858,"marks":13859,"value":218,"nodeType":79},{},[],{"metadata":13861,"sys":13864,"fields":13869},{"tags":13862,"concepts":13863},[],[],{"space":13865,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13867,"publishedVersion":59,"revision":22,"locale":27},{"sys":13866},{"type":12,"linkType":13,"id":14},{"sys":13868},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13870},{"url":234,"details":13871,"fileName":240,"contentType":241},{"size":236,"image":13872},{"width":238,"height":239},{"sys":13874,"fields":13877},{"id":13875,"createdAt":13876},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":13878,"slug":13879,"articleIntro":13878,"category":13880},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[13881],{"metadata":13882,"sys":13885,"fields":13892},{"tags":13883,"concepts":13884},[],[],{"space":13886,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13888,"publishedVersion":189,"revision":59,"contentType":13890,"locale":27},{"sys":13887},{"type":12,"linkType":13,"id":14},{"sys":13889},{"id":20,"type":12,"linkType":21},{"sys":13891},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13893,"metaTitle":199,"metaDescription":200,"mainTitle":13894,"subtitle":219,"heroImage":13909,"ctaButton":242,"ctaLink":243},[198],{"data":13895,"content":13896,"nodeType":71},{},[13897,13903],{"data":13898,"content":13899,"nodeType":211},{},[13900],{"data":13901,"marks":13902,"value":210,"nodeType":79},{},[],{"data":13904,"content":13905,"nodeType":84},{},[13906],{"data":13907,"marks":13908,"value":218,"nodeType":79},{},[],{"metadata":13910,"sys":13913,"fields":13918},{"tags":13911,"concepts":13912},[],[],{"space":13914,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13916,"publishedVersion":59,"revision":22,"locale":27},{"sys":13915},{"type":12,"linkType":13,"id":14},{"sys":13917},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13919},{"url":234,"details":13920,"fileName":240,"contentType":241},{"size":236,"image":13921},{"width":238,"height":239},{"sys":13923,"fields":13926},{"id":13924,"createdAt":13925},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":13927,"slug":13928,"articleIntro":13927,"category":13929},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[13930],{"metadata":13931,"sys":13934,"fields":13941},{"tags":13932,"concepts":13933},[],[],{"space":13935,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13937,"publishedVersion":189,"revision":59,"contentType":13939,"locale":27},{"sys":13936},{"type":12,"linkType":13,"id":14},{"sys":13938},{"id":20,"type":12,"linkType":21},{"sys":13940},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13942,"metaTitle":199,"metaDescription":200,"mainTitle":13943,"subtitle":219,"heroImage":13958,"ctaButton":242,"ctaLink":243},[198],{"data":13944,"content":13945,"nodeType":71},{},[13946,13952],{"data":13947,"content":13948,"nodeType":211},{},[13949],{"data":13950,"marks":13951,"value":210,"nodeType":79},{},[],{"data":13953,"content":13954,"nodeType":84},{},[13955],{"data":13956,"marks":13957,"value":218,"nodeType":79},{},[],{"metadata":13959,"sys":13962,"fields":13967},{"tags":13960,"concepts":13961},[],[],{"space":13963,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":13965,"publishedVersion":59,"revision":22,"locale":27},{"sys":13964},{"type":12,"linkType":13,"id":14},{"sys":13966},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":13968},{"url":234,"details":13969,"fileName":240,"contentType":241},{"size":236,"image":13970},{"width":238,"height":239},{"sys":13972,"fields":13975},{"id":13973,"createdAt":13974},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":13976,"slug":13977,"articleIntro":13976,"category":13978},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[13979],{"metadata":13980,"sys":13983,"fields":13990},{"tags":13981,"concepts":13982},[],[],{"space":13984,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":13986,"publishedVersion":189,"revision":59,"contentType":13988,"locale":27},{"sys":13985},{"type":12,"linkType":13,"id":14},{"sys":13987},{"id":20,"type":12,"linkType":21},{"sys":13989},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":13991,"metaTitle":199,"metaDescription":200,"mainTitle":13992,"subtitle":219,"heroImage":14007,"ctaButton":242,"ctaLink":243},[198],{"data":13993,"content":13994,"nodeType":71},{},[13995,14001],{"data":13996,"content":13997,"nodeType":211},{},[13998],{"data":13999,"marks":14000,"value":210,"nodeType":79},{},[],{"data":14002,"content":14003,"nodeType":84},{},[14004],{"data":14005,"marks":14006,"value":218,"nodeType":79},{},[],{"metadata":14008,"sys":14011,"fields":14016},{"tags":14009,"concepts":14010},[],[],{"space":14012,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14014,"publishedVersion":59,"revision":22,"locale":27},{"sys":14013},{"type":12,"linkType":13,"id":14},{"sys":14015},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14017},{"url":234,"details":14018,"fileName":240,"contentType":241},{"size":236,"image":14019},{"width":238,"height":239},{"sys":14021,"fields":14024},{"id":14022,"createdAt":14023},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14025,"slug":14026,"articleIntro":14025,"category":14027},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14028],{"metadata":14029,"sys":14032,"fields":14039},{"tags":14030,"concepts":14031},[],[],{"space":14033,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14035,"publishedVersion":189,"revision":59,"contentType":14037,"locale":27},{"sys":14034},{"type":12,"linkType":13,"id":14},{"sys":14036},{"id":20,"type":12,"linkType":21},{"sys":14038},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14040,"metaTitle":199,"metaDescription":200,"mainTitle":14041,"subtitle":219,"heroImage":14056,"ctaButton":242,"ctaLink":243},[198],{"data":14042,"content":14043,"nodeType":71},{},[14044,14050],{"data":14045,"content":14046,"nodeType":211},{},[14047],{"data":14048,"marks":14049,"value":210,"nodeType":79},{},[],{"data":14051,"content":14052,"nodeType":84},{},[14053],{"data":14054,"marks":14055,"value":218,"nodeType":79},{},[],{"metadata":14057,"sys":14060,"fields":14065},{"tags":14058,"concepts":14059},[],[],{"space":14061,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14063,"publishedVersion":59,"revision":22,"locale":27},{"sys":14062},{"type":12,"linkType":13,"id":14},{"sys":14064},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14066},{"url":234,"details":14067,"fileName":240,"contentType":241},{"size":236,"image":14068},{"width":238,"height":239},{"sys":14070,"fields":14073},{"id":14071,"createdAt":14072},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":14074,"slug":14075,"articleIntro":14074,"category":14076},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[14077],{"metadata":14078,"sys":14081,"fields":14088},{"tags":14079,"concepts":14080},[],[],{"space":14082,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14084,"publishedVersion":189,"revision":59,"contentType":14086,"locale":27},{"sys":14083},{"type":12,"linkType":13,"id":14},{"sys":14085},{"id":20,"type":12,"linkType":21},{"sys":14087},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14089,"metaTitle":199,"metaDescription":200,"mainTitle":14090,"subtitle":219,"heroImage":14105,"ctaButton":242,"ctaLink":243},[198],{"data":14091,"content":14092,"nodeType":71},{},[14093,14099],{"data":14094,"content":14095,"nodeType":211},{},[14096],{"data":14097,"marks":14098,"value":210,"nodeType":79},{},[],{"data":14100,"content":14101,"nodeType":84},{},[14102],{"data":14103,"marks":14104,"value":218,"nodeType":79},{},[],{"metadata":14106,"sys":14109,"fields":14114},{"tags":14107,"concepts":14108},[],[],{"space":14110,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14112,"publishedVersion":59,"revision":22,"locale":27},{"sys":14111},{"type":12,"linkType":13,"id":14},{"sys":14113},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14115},{"url":234,"details":14116,"fileName":240,"contentType":241},{"size":236,"image":14117},{"width":238,"height":239},{"sys":14119,"fields":14122},{"id":14120,"createdAt":14121},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14123,"slug":14124,"articleIntro":14123,"category":14125},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14126],{"metadata":14127,"sys":14130,"fields":14137},{"tags":14128,"concepts":14129},[],[],{"space":14131,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14133,"publishedVersion":189,"revision":59,"contentType":14135,"locale":27},{"sys":14132},{"type":12,"linkType":13,"id":14},{"sys":14134},{"id":20,"type":12,"linkType":21},{"sys":14136},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14138,"metaTitle":199,"metaDescription":200,"mainTitle":14139,"subtitle":219,"heroImage":14154,"ctaButton":242,"ctaLink":243},[198],{"data":14140,"content":14141,"nodeType":71},{},[14142,14148],{"data":14143,"content":14144,"nodeType":211},{},[14145],{"data":14146,"marks":14147,"value":210,"nodeType":79},{},[],{"data":14149,"content":14150,"nodeType":84},{},[14151],{"data":14152,"marks":14153,"value":218,"nodeType":79},{},[],{"metadata":14155,"sys":14158,"fields":14163},{"tags":14156,"concepts":14157},[],[],{"space":14159,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14161,"publishedVersion":59,"revision":22,"locale":27},{"sys":14160},{"type":12,"linkType":13,"id":14},{"sys":14162},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14164},{"url":234,"details":14165,"fileName":240,"contentType":241},{"size":236,"image":14166},{"width":238,"height":239},{"sys":14168,"fields":14170},{"id":14169,"createdAt":10442},"7GH5W3gIeo0kaxv4wDjiev",{"title":14171,"slug":14172,"articleIntro":14171,"category":14173},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[14174],{"metadata":14175,"sys":14178,"fields":14185},{"tags":14176,"concepts":14177},[],[],{"space":14179,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14181,"publishedVersion":189,"revision":59,"contentType":14183,"locale":27},{"sys":14180},{"type":12,"linkType":13,"id":14},{"sys":14182},{"id":20,"type":12,"linkType":21},{"sys":14184},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14186,"metaTitle":199,"metaDescription":200,"mainTitle":14187,"subtitle":219,"heroImage":14202,"ctaButton":242,"ctaLink":243},[198],{"data":14188,"content":14189,"nodeType":71},{},[14190,14196],{"data":14191,"content":14192,"nodeType":211},{},[14193],{"data":14194,"marks":14195,"value":210,"nodeType":79},{},[],{"data":14197,"content":14198,"nodeType":84},{},[14199],{"data":14200,"marks":14201,"value":218,"nodeType":79},{},[],{"metadata":14203,"sys":14206,"fields":14211},{"tags":14204,"concepts":14205},[],[],{"space":14207,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14209,"publishedVersion":59,"revision":22,"locale":27},{"sys":14208},{"type":12,"linkType":13,"id":14},{"sys":14210},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14212},{"url":234,"details":14213,"fileName":240,"contentType":241},{"size":236,"image":14214},{"width":238,"height":239},{"sys":14216,"fields":14219},{"id":14217,"createdAt":14218},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":14220,"slug":14221,"articleIntro":14220,"category":14222},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[14223],{"metadata":14224,"sys":14227,"fields":14234},{"tags":14225,"concepts":14226},[],[],{"space":14228,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14230,"publishedVersion":189,"revision":59,"contentType":14232,"locale":27},{"sys":14229},{"type":12,"linkType":13,"id":14},{"sys":14231},{"id":20,"type":12,"linkType":21},{"sys":14233},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14235,"metaTitle":199,"metaDescription":200,"mainTitle":14236,"subtitle":219,"heroImage":14251,"ctaButton":242,"ctaLink":243},[198],{"data":14237,"content":14238,"nodeType":71},{},[14239,14245],{"data":14240,"content":14241,"nodeType":211},{},[14242],{"data":14243,"marks":14244,"value":210,"nodeType":79},{},[],{"data":14246,"content":14247,"nodeType":84},{},[14248],{"data":14249,"marks":14250,"value":218,"nodeType":79},{},[],{"metadata":14252,"sys":14255,"fields":14260},{"tags":14253,"concepts":14254},[],[],{"space":14256,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14258,"publishedVersion":59,"revision":22,"locale":27},{"sys":14257},{"type":12,"linkType":13,"id":14},{"sys":14259},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14261},{"url":234,"details":14262,"fileName":240,"contentType":241},{"size":236,"image":14263},{"width":238,"height":239},{"sys":14265,"fields":14268},{"id":14266,"createdAt":14267},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":14269,"slug":14270,"articleIntro":14269,"category":14271},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[14272],{"metadata":14273,"sys":14276,"fields":14283},{"tags":14274,"concepts":14275},[],[],{"space":14277,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14279,"publishedVersion":189,"revision":59,"contentType":14281,"locale":27},{"sys":14278},{"type":12,"linkType":13,"id":14},{"sys":14280},{"id":20,"type":12,"linkType":21},{"sys":14282},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14284,"metaTitle":199,"metaDescription":200,"mainTitle":14285,"subtitle":219,"heroImage":14300,"ctaButton":242,"ctaLink":243},[198],{"data":14286,"content":14287,"nodeType":71},{},[14288,14294],{"data":14289,"content":14290,"nodeType":211},{},[14291],{"data":14292,"marks":14293,"value":210,"nodeType":79},{},[],{"data":14295,"content":14296,"nodeType":84},{},[14297],{"data":14298,"marks":14299,"value":218,"nodeType":79},{},[],{"metadata":14301,"sys":14304,"fields":14309},{"tags":14302,"concepts":14303},[],[],{"space":14305,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14307,"publishedVersion":59,"revision":22,"locale":27},{"sys":14306},{"type":12,"linkType":13,"id":14},{"sys":14308},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14310},{"url":234,"details":14311,"fileName":240,"contentType":241},{"size":236,"image":14312},{"width":238,"height":239},{"sys":14314,"fields":14317},{"id":14315,"createdAt":14316},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":14318,"slug":14319,"articleIntro":14318,"category":14320},"618 - Divers","compte-618-divers",[14321],{"metadata":14322,"sys":14325,"fields":14332},{"tags":14323,"concepts":14324},[],[],{"space":14326,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14328,"publishedVersion":189,"revision":59,"contentType":14330,"locale":27},{"sys":14327},{"type":12,"linkType":13,"id":14},{"sys":14329},{"id":20,"type":12,"linkType":21},{"sys":14331},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14333,"metaTitle":199,"metaDescription":200,"mainTitle":14334,"subtitle":219,"heroImage":14349,"ctaButton":242,"ctaLink":243},[198],{"data":14335,"content":14336,"nodeType":71},{},[14337,14343],{"data":14338,"content":14339,"nodeType":211},{},[14340],{"data":14341,"marks":14342,"value":210,"nodeType":79},{},[],{"data":14344,"content":14345,"nodeType":84},{},[14346],{"data":14347,"marks":14348,"value":218,"nodeType":79},{},[],{"metadata":14350,"sys":14353,"fields":14358},{"tags":14351,"concepts":14352},[],[],{"space":14354,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14356,"publishedVersion":59,"revision":22,"locale":27},{"sys":14355},{"type":12,"linkType":13,"id":14},{"sys":14357},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14359},{"url":234,"details":14360,"fileName":240,"contentType":241},{"size":236,"image":14361},{"width":238,"height":239},{"sys":14363,"fields":14366},{"id":14364,"createdAt":14365},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":14367,"slug":14368,"articleIntro":14367,"category":14369},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[14370],{"metadata":14371,"sys":14374,"fields":14381},{"tags":14372,"concepts":14373},[],[],{"space":14375,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14377,"publishedVersion":189,"revision":59,"contentType":14379,"locale":27},{"sys":14376},{"type":12,"linkType":13,"id":14},{"sys":14378},{"id":20,"type":12,"linkType":21},{"sys":14380},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14382,"metaTitle":199,"metaDescription":200,"mainTitle":14383,"subtitle":219,"heroImage":14398,"ctaButton":242,"ctaLink":243},[198],{"data":14384,"content":14385,"nodeType":71},{},[14386,14392],{"data":14387,"content":14388,"nodeType":211},{},[14389],{"data":14390,"marks":14391,"value":210,"nodeType":79},{},[],{"data":14393,"content":14394,"nodeType":84},{},[14395],{"data":14396,"marks":14397,"value":218,"nodeType":79},{},[],{"metadata":14399,"sys":14402,"fields":14407},{"tags":14400,"concepts":14401},[],[],{"space":14403,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14405,"publishedVersion":59,"revision":22,"locale":27},{"sys":14404},{"type":12,"linkType":13,"id":14},{"sys":14406},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14408},{"url":234,"details":14409,"fileName":240,"contentType":241},{"size":236,"image":14410},{"width":238,"height":239},{"sys":14412,"fields":14415},{"id":14413,"createdAt":14414},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":14416,"slug":14417,"articleIntro":-1,"category":14418},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[14419],{"metadata":14420,"sys":14423,"fields":14430},{"tags":14421,"concepts":14422},[],[],{"space":14424,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14426,"publishedVersion":189,"revision":59,"contentType":14428,"locale":27},{"sys":14425},{"type":12,"linkType":13,"id":14},{"sys":14427},{"id":20,"type":12,"linkType":21},{"sys":14429},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14431,"metaTitle":199,"metaDescription":200,"mainTitle":14432,"subtitle":219,"heroImage":14447,"ctaButton":242,"ctaLink":243},[198],{"data":14433,"content":14434,"nodeType":71},{},[14435,14441],{"data":14436,"content":14437,"nodeType":211},{},[14438],{"data":14439,"marks":14440,"value":210,"nodeType":79},{},[],{"data":14442,"content":14443,"nodeType":84},{},[14444],{"data":14445,"marks":14446,"value":218,"nodeType":79},{},[],{"metadata":14448,"sys":14451,"fields":14456},{"tags":14449,"concepts":14450},[],[],{"space":14452,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14454,"publishedVersion":59,"revision":22,"locale":27},{"sys":14453},{"type":12,"linkType":13,"id":14},{"sys":14455},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14457},{"url":234,"details":14458,"fileName":240,"contentType":241},{"size":236,"image":14459},{"width":238,"height":239},{"sys":14461,"fields":14464},{"id":14462,"createdAt":14463},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":14465,"slug":14466,"articleIntro":14465,"category":14467},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[14468],{"metadata":14469,"sys":14472,"fields":14479},{"tags":14470,"concepts":14471},[],[],{"space":14473,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14475,"publishedVersion":189,"revision":59,"contentType":14477,"locale":27},{"sys":14474},{"type":12,"linkType":13,"id":14},{"sys":14476},{"id":20,"type":12,"linkType":21},{"sys":14478},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14480,"metaTitle":199,"metaDescription":200,"mainTitle":14481,"subtitle":219,"heroImage":14496,"ctaButton":242,"ctaLink":243},[198],{"data":14482,"content":14483,"nodeType":71},{},[14484,14490],{"data":14485,"content":14486,"nodeType":211},{},[14487],{"data":14488,"marks":14489,"value":210,"nodeType":79},{},[],{"data":14491,"content":14492,"nodeType":84},{},[14493],{"data":14494,"marks":14495,"value":218,"nodeType":79},{},[],{"metadata":14497,"sys":14500,"fields":14505},{"tags":14498,"concepts":14499},[],[],{"space":14501,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14503,"publishedVersion":59,"revision":22,"locale":27},{"sys":14502},{"type":12,"linkType":13,"id":14},{"sys":14504},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14506},{"url":234,"details":14507,"fileName":240,"contentType":241},{"size":236,"image":14508},{"width":238,"height":239},{"sys":14510,"fields":14513},{"id":14511,"createdAt":14512},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":14514,"slug":14515,"articleIntro":14514,"category":14516},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[14517],{"metadata":14518,"sys":14521,"fields":14528},{"tags":14519,"concepts":14520},[],[],{"space":14522,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14524,"publishedVersion":189,"revision":59,"contentType":14526,"locale":27},{"sys":14523},{"type":12,"linkType":13,"id":14},{"sys":14525},{"id":20,"type":12,"linkType":21},{"sys":14527},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14529,"metaTitle":199,"metaDescription":200,"mainTitle":14530,"subtitle":219,"heroImage":14545,"ctaButton":242,"ctaLink":243},[198],{"data":14531,"content":14532,"nodeType":71},{},[14533,14539],{"data":14534,"content":14535,"nodeType":211},{},[14536],{"data":14537,"marks":14538,"value":210,"nodeType":79},{},[],{"data":14540,"content":14541,"nodeType":84},{},[14542],{"data":14543,"marks":14544,"value":218,"nodeType":79},{},[],{"metadata":14546,"sys":14549,"fields":14554},{"tags":14547,"concepts":14548},[],[],{"space":14550,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14552,"publishedVersion":59,"revision":22,"locale":27},{"sys":14551},{"type":12,"linkType":13,"id":14},{"sys":14553},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14555},{"url":234,"details":14556,"fileName":240,"contentType":241},{"size":236,"image":14557},{"width":238,"height":239},{"sys":14559,"fields":14562},{"id":14560,"createdAt":14561},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":14563,"slug":14564,"articleIntro":-1,"category":14565},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[14566],{"metadata":14567,"sys":14570,"fields":14577},{"tags":14568,"concepts":14569},[],[],{"space":14571,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14573,"publishedVersion":189,"revision":59,"contentType":14575,"locale":27},{"sys":14572},{"type":12,"linkType":13,"id":14},{"sys":14574},{"id":20,"type":12,"linkType":21},{"sys":14576},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14578,"metaTitle":199,"metaDescription":200,"mainTitle":14579,"subtitle":219,"heroImage":14594,"ctaButton":242,"ctaLink":243},[198],{"data":14580,"content":14581,"nodeType":71},{},[14582,14588],{"data":14583,"content":14584,"nodeType":211},{},[14585],{"data":14586,"marks":14587,"value":210,"nodeType":79},{},[],{"data":14589,"content":14590,"nodeType":84},{},[14591],{"data":14592,"marks":14593,"value":218,"nodeType":79},{},[],{"metadata":14595,"sys":14598,"fields":14603},{"tags":14596,"concepts":14597},[],[],{"space":14599,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14601,"publishedVersion":59,"revision":22,"locale":27},{"sys":14600},{"type":12,"linkType":13,"id":14},{"sys":14602},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14604},{"url":234,"details":14605,"fileName":240,"contentType":241},{"size":236,"image":14606},{"width":238,"height":239},{"sys":14608,"fields":14611},{"id":14609,"createdAt":14610},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":14612,"slug":14613,"articleIntro":14612,"category":14614},"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",[14615],{"metadata":14616,"sys":14619,"fields":14626},{"tags":14617,"concepts":14618},[],[],{"space":14620,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14622,"publishedVersion":189,"revision":59,"contentType":14624,"locale":27},{"sys":14621},{"type":12,"linkType":13,"id":14},{"sys":14623},{"id":20,"type":12,"linkType":21},{"sys":14625},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14627,"metaTitle":199,"metaDescription":200,"mainTitle":14628,"subtitle":219,"heroImage":14643,"ctaButton":242,"ctaLink":243},[198],{"data":14629,"content":14630,"nodeType":71},{},[14631,14637],{"data":14632,"content":14633,"nodeType":211},{},[14634],{"data":14635,"marks":14636,"value":210,"nodeType":79},{},[],{"data":14638,"content":14639,"nodeType":84},{},[14640],{"data":14641,"marks":14642,"value":218,"nodeType":79},{},[],{"metadata":14644,"sys":14647,"fields":14652},{"tags":14645,"concepts":14646},[],[],{"space":14648,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14650,"publishedVersion":59,"revision":22,"locale":27},{"sys":14649},{"type":12,"linkType":13,"id":14},{"sys":14651},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14653},{"url":234,"details":14654,"fileName":240,"contentType":241},{"size":236,"image":14655},{"width":238,"height":239},{"sys":14657,"fields":14660},{"id":14658,"createdAt":14659},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":14661,"slug":14662,"articleIntro":14661,"category":14663},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[14664],{"metadata":14665,"sys":14668,"fields":14675},{"tags":14666,"concepts":14667},[],[],{"space":14669,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14671,"publishedVersion":189,"revision":59,"contentType":14673,"locale":27},{"sys":14670},{"type":12,"linkType":13,"id":14},{"sys":14672},{"id":20,"type":12,"linkType":21},{"sys":14674},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14676,"metaTitle":199,"metaDescription":200,"mainTitle":14677,"subtitle":219,"heroImage":14692,"ctaButton":242,"ctaLink":243},[198],{"data":14678,"content":14679,"nodeType":71},{},[14680,14686],{"data":14681,"content":14682,"nodeType":211},{},[14683],{"data":14684,"marks":14685,"value":210,"nodeType":79},{},[],{"data":14687,"content":14688,"nodeType":84},{},[14689],{"data":14690,"marks":14691,"value":218,"nodeType":79},{},[],{"metadata":14693,"sys":14696,"fields":14701},{"tags":14694,"concepts":14695},[],[],{"space":14697,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14699,"publishedVersion":59,"revision":22,"locale":27},{"sys":14698},{"type":12,"linkType":13,"id":14},{"sys":14700},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14702},{"url":234,"details":14703,"fileName":240,"contentType":241},{"size":236,"image":14704},{"width":238,"height":239},{"sys":14706,"fields":14709},{"id":14707,"createdAt":14708},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":14710,"slug":14711,"articleIntro":14710,"category":14712},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[14713],{"metadata":14714,"sys":14717,"fields":14724},{"tags":14715,"concepts":14716},[],[],{"space":14718,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14720,"publishedVersion":189,"revision":59,"contentType":14722,"locale":27},{"sys":14719},{"type":12,"linkType":13,"id":14},{"sys":14721},{"id":20,"type":12,"linkType":21},{"sys":14723},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14725,"metaTitle":199,"metaDescription":200,"mainTitle":14726,"subtitle":219,"heroImage":14741,"ctaButton":242,"ctaLink":243},[198],{"data":14727,"content":14728,"nodeType":71},{},[14729,14735],{"data":14730,"content":14731,"nodeType":211},{},[14732],{"data":14733,"marks":14734,"value":210,"nodeType":79},{},[],{"data":14736,"content":14737,"nodeType":84},{},[14738],{"data":14739,"marks":14740,"value":218,"nodeType":79},{},[],{"metadata":14742,"sys":14745,"fields":14750},{"tags":14743,"concepts":14744},[],[],{"space":14746,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14748,"publishedVersion":59,"revision":22,"locale":27},{"sys":14747},{"type":12,"linkType":13,"id":14},{"sys":14749},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14751},{"url":234,"details":14752,"fileName":240,"contentType":241},{"size":236,"image":14753},{"width":238,"height":239},{"sys":14755,"fields":14758},{"id":14756,"createdAt":14757},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":14759,"slug":14760,"articleIntro":14759,"category":14761},"Compte 6237 - Publications","compte-6237-publications",[14762],{"metadata":14763,"sys":14766,"fields":14773},{"tags":14764,"concepts":14765},[],[],{"space":14767,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14769,"publishedVersion":189,"revision":59,"contentType":14771,"locale":27},{"sys":14768},{"type":12,"linkType":13,"id":14},{"sys":14770},{"id":20,"type":12,"linkType":21},{"sys":14772},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14774,"metaTitle":199,"metaDescription":200,"mainTitle":14775,"subtitle":219,"heroImage":14790,"ctaButton":242,"ctaLink":243},[198],{"data":14776,"content":14777,"nodeType":71},{},[14778,14784],{"data":14779,"content":14780,"nodeType":211},{},[14781],{"data":14782,"marks":14783,"value":210,"nodeType":79},{},[],{"data":14785,"content":14786,"nodeType":84},{},[14787],{"data":14788,"marks":14789,"value":218,"nodeType":79},{},[],{"metadata":14791,"sys":14794,"fields":14799},{"tags":14792,"concepts":14793},[],[],{"space":14795,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14797,"publishedVersion":59,"revision":22,"locale":27},{"sys":14796},{"type":12,"linkType":13,"id":14},{"sys":14798},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14800},{"url":234,"details":14801,"fileName":240,"contentType":241},{"size":236,"image":14802},{"width":238,"height":239},{"sys":14804,"fields":14807},{"id":14805,"createdAt":14806},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":14808,"slug":14809,"articleIntro":14808,"category":14810},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[14811],{"metadata":14812,"sys":14815,"fields":14822},{"tags":14813,"concepts":14814},[],[],{"space":14816,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14818,"publishedVersion":189,"revision":59,"contentType":14820,"locale":27},{"sys":14817},{"type":12,"linkType":13,"id":14},{"sys":14819},{"id":20,"type":12,"linkType":21},{"sys":14821},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14823,"metaTitle":199,"metaDescription":200,"mainTitle":14824,"subtitle":219,"heroImage":14839,"ctaButton":242,"ctaLink":243},[198],{"data":14825,"content":14826,"nodeType":71},{},[14827,14833],{"data":14828,"content":14829,"nodeType":211},{},[14830],{"data":14831,"marks":14832,"value":210,"nodeType":79},{},[],{"data":14834,"content":14835,"nodeType":84},{},[14836],{"data":14837,"marks":14838,"value":218,"nodeType":79},{},[],{"metadata":14840,"sys":14843,"fields":14848},{"tags":14841,"concepts":14842},[],[],{"space":14844,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14846,"publishedVersion":59,"revision":22,"locale":27},{"sys":14845},{"type":12,"linkType":13,"id":14},{"sys":14847},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14849},{"url":234,"details":14850,"fileName":240,"contentType":241},{"size":236,"image":14851},{"width":238,"height":239},{"sys":14853,"fields":14856},{"id":14854,"createdAt":14855},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":14857,"slug":14858,"articleIntro":14857,"category":14859},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[14860],{"metadata":14861,"sys":14864,"fields":14871},{"tags":14862,"concepts":14863},[],[],{"space":14865,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14867,"publishedVersion":189,"revision":59,"contentType":14869,"locale":27},{"sys":14866},{"type":12,"linkType":13,"id":14},{"sys":14868},{"id":20,"type":12,"linkType":21},{"sys":14870},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14872,"metaTitle":199,"metaDescription":200,"mainTitle":14873,"subtitle":219,"heroImage":14888,"ctaButton":242,"ctaLink":243},[198],{"data":14874,"content":14875,"nodeType":71},{},[14876,14882],{"data":14877,"content":14878,"nodeType":211},{},[14879],{"data":14880,"marks":14881,"value":210,"nodeType":79},{},[],{"data":14883,"content":14884,"nodeType":84},{},[14885],{"data":14886,"marks":14887,"value":218,"nodeType":79},{},[],{"metadata":14889,"sys":14892,"fields":14897},{"tags":14890,"concepts":14891},[],[],{"space":14893,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14895,"publishedVersion":59,"revision":22,"locale":27},{"sys":14894},{"type":12,"linkType":13,"id":14},{"sys":14896},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14898},{"url":234,"details":14899,"fileName":240,"contentType":241},{"size":236,"image":14900},{"width":238,"height":239},{"sys":14902,"fields":14905},{"id":14903,"createdAt":14904},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":14906,"slug":14907,"articleIntro":-1,"category":14908},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[14909],{"metadata":14910,"sys":14913,"fields":14920},{"tags":14911,"concepts":14912},[],[],{"space":14914,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14916,"publishedVersion":189,"revision":59,"contentType":14918,"locale":27},{"sys":14915},{"type":12,"linkType":13,"id":14},{"sys":14917},{"id":20,"type":12,"linkType":21},{"sys":14919},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14921,"metaTitle":199,"metaDescription":200,"mainTitle":14922,"subtitle":219,"heroImage":14937,"ctaButton":242,"ctaLink":243},[198],{"data":14923,"content":14924,"nodeType":71},{},[14925,14931],{"data":14926,"content":14927,"nodeType":211},{},[14928],{"data":14929,"marks":14930,"value":210,"nodeType":79},{},[],{"data":14932,"content":14933,"nodeType":84},{},[14934],{"data":14935,"marks":14936,"value":218,"nodeType":79},{},[],{"metadata":14938,"sys":14941,"fields":14946},{"tags":14939,"concepts":14940},[],[],{"space":14942,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14944,"publishedVersion":59,"revision":22,"locale":27},{"sys":14943},{"type":12,"linkType":13,"id":14},{"sys":14945},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14947},{"url":234,"details":14948,"fileName":240,"contentType":241},{"size":236,"image":14949},{"width":238,"height":239},{"sys":14951,"fields":14954},{"id":14952,"createdAt":14953},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":14955,"slug":14956,"articleIntro":14955,"category":14957},"6471 - Prestations directes","compte-6471-prestations-directes",[14958],{"metadata":14959,"sys":14962,"fields":14969},{"tags":14960,"concepts":14961},[],[],{"space":14963,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":14965,"publishedVersion":189,"revision":59,"contentType":14967,"locale":27},{"sys":14964},{"type":12,"linkType":13,"id":14},{"sys":14966},{"id":20,"type":12,"linkType":21},{"sys":14968},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":14970,"metaTitle":199,"metaDescription":200,"mainTitle":14971,"subtitle":219,"heroImage":14986,"ctaButton":242,"ctaLink":243},[198],{"data":14972,"content":14973,"nodeType":71},{},[14974,14980],{"data":14975,"content":14976,"nodeType":211},{},[14977],{"data":14978,"marks":14979,"value":210,"nodeType":79},{},[],{"data":14981,"content":14982,"nodeType":84},{},[14983],{"data":14984,"marks":14985,"value":218,"nodeType":79},{},[],{"metadata":14987,"sys":14990,"fields":14995},{"tags":14988,"concepts":14989},[],[],{"space":14991,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":14993,"publishedVersion":59,"revision":22,"locale":27},{"sys":14992},{"type":12,"linkType":13,"id":14},{"sys":14994},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":14996},{"url":234,"details":14997,"fileName":240,"contentType":241},{"size":236,"image":14998},{"width":238,"height":239},{"sys":15000,"fields":15003},{"id":15001,"createdAt":15002},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":15004,"slug":15005,"articleIntro":15004,"category":15006},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[15007],{"metadata":15008,"sys":15011,"fields":15018},{"tags":15009,"concepts":15010},[],[],{"space":15012,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15014,"publishedVersion":189,"revision":59,"contentType":15016,"locale":27},{"sys":15013},{"type":12,"linkType":13,"id":14},{"sys":15015},{"id":20,"type":12,"linkType":21},{"sys":15017},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15019,"metaTitle":199,"metaDescription":200,"mainTitle":15020,"subtitle":219,"heroImage":15035,"ctaButton":242,"ctaLink":243},[198],{"data":15021,"content":15022,"nodeType":71},{},[15023,15029],{"data":15024,"content":15025,"nodeType":211},{},[15026],{"data":15027,"marks":15028,"value":210,"nodeType":79},{},[],{"data":15030,"content":15031,"nodeType":84},{},[15032],{"data":15033,"marks":15034,"value":218,"nodeType":79},{},[],{"metadata":15036,"sys":15039,"fields":15044},{"tags":15037,"concepts":15038},[],[],{"space":15040,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15042,"publishedVersion":59,"revision":22,"locale":27},{"sys":15041},{"type":12,"linkType":13,"id":14},{"sys":15043},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15045},{"url":234,"details":15046,"fileName":240,"contentType":241},{"size":236,"image":15047},{"width":238,"height":239},{"sys":15049,"fields":15052},{"id":15050,"createdAt":15051},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":15053,"slug":15054,"articleIntro":-1,"category":15055},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[15056],{"metadata":15057,"sys":15060,"fields":15067},{"tags":15058,"concepts":15059},[],[],{"space":15061,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15063,"publishedVersion":189,"revision":59,"contentType":15065,"locale":27},{"sys":15062},{"type":12,"linkType":13,"id":14},{"sys":15064},{"id":20,"type":12,"linkType":21},{"sys":15066},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15068,"metaTitle":199,"metaDescription":200,"mainTitle":15069,"subtitle":219,"heroImage":15084,"ctaButton":242,"ctaLink":243},[198],{"data":15070,"content":15071,"nodeType":71},{},[15072,15078],{"data":15073,"content":15074,"nodeType":211},{},[15075],{"data":15076,"marks":15077,"value":210,"nodeType":79},{},[],{"data":15079,"content":15080,"nodeType":84},{},[15081],{"data":15082,"marks":15083,"value":218,"nodeType":79},{},[],{"metadata":15085,"sys":15088,"fields":15093},{"tags":15086,"concepts":15087},[],[],{"space":15089,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15091,"publishedVersion":59,"revision":22,"locale":27},{"sys":15090},{"type":12,"linkType":13,"id":14},{"sys":15092},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15094},{"url":234,"details":15095,"fileName":240,"contentType":241},{"size":236,"image":15096},{"width":238,"height":239},{"sys":15098,"fields":15101},{"id":15099,"createdAt":15100},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":15102,"slug":15103,"articleIntro":-1,"category":15104},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[15105],{"metadata":15106,"sys":15109,"fields":15116},{"tags":15107,"concepts":15108},[],[],{"space":15110,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15112,"publishedVersion":189,"revision":59,"contentType":15114,"locale":27},{"sys":15111},{"type":12,"linkType":13,"id":14},{"sys":15113},{"id":20,"type":12,"linkType":21},{"sys":15115},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15117,"metaTitle":199,"metaDescription":200,"mainTitle":15118,"subtitle":219,"heroImage":15133,"ctaButton":242,"ctaLink":243},[198],{"data":15119,"content":15120,"nodeType":71},{},[15121,15127],{"data":15122,"content":15123,"nodeType":211},{},[15124],{"data":15125,"marks":15126,"value":210,"nodeType":79},{},[],{"data":15128,"content":15129,"nodeType":84},{},[15130],{"data":15131,"marks":15132,"value":218,"nodeType":79},{},[],{"metadata":15134,"sys":15137,"fields":15142},{"tags":15135,"concepts":15136},[],[],{"space":15138,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15140,"publishedVersion":59,"revision":22,"locale":27},{"sys":15139},{"type":12,"linkType":13,"id":14},{"sys":15141},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15143},{"url":234,"details":15144,"fileName":240,"contentType":241},{"size":236,"image":15145},{"width":238,"height":239},{"sys":15147,"fields":15150},{"id":15148,"createdAt":15149},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":15151,"slug":15152,"articleIntro":-1,"category":15153},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[15154],{"metadata":15155,"sys":15158,"fields":15165},{"tags":15156,"concepts":15157},[],[],{"space":15159,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15161,"publishedVersion":189,"revision":59,"contentType":15163,"locale":27},{"sys":15160},{"type":12,"linkType":13,"id":14},{"sys":15162},{"id":20,"type":12,"linkType":21},{"sys":15164},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15166,"metaTitle":199,"metaDescription":200,"mainTitle":15167,"subtitle":219,"heroImage":15182,"ctaButton":242,"ctaLink":243},[198],{"data":15168,"content":15169,"nodeType":71},{},[15170,15176],{"data":15171,"content":15172,"nodeType":211},{},[15173],{"data":15174,"marks":15175,"value":210,"nodeType":79},{},[],{"data":15177,"content":15178,"nodeType":84},{},[15179],{"data":15180,"marks":15181,"value":218,"nodeType":79},{},[],{"metadata":15183,"sys":15186,"fields":15191},{"tags":15184,"concepts":15185},[],[],{"space":15187,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15189,"publishedVersion":59,"revision":22,"locale":27},{"sys":15188},{"type":12,"linkType":13,"id":14},{"sys":15190},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15192},{"url":234,"details":15193,"fileName":240,"contentType":241},{"size":236,"image":15194},{"width":238,"height":239},{"sys":15196,"fields":15199},{"id":15197,"createdAt":15198},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":15200,"slug":15201,"articleIntro":15202,"category":15203},"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.",[15204],{"metadata":15205,"sys":15208,"fields":15215},{"tags":15206,"concepts":15207},[],[],{"space":15209,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15211,"publishedVersion":189,"revision":59,"contentType":15213,"locale":27},{"sys":15210},{"type":12,"linkType":13,"id":14},{"sys":15212},{"id":20,"type":12,"linkType":21},{"sys":15214},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15216,"metaTitle":199,"metaDescription":200,"mainTitle":15217,"subtitle":219,"heroImage":15232,"ctaButton":242,"ctaLink":243},[198],{"data":15218,"content":15219,"nodeType":71},{},[15220,15226],{"data":15221,"content":15222,"nodeType":211},{},[15223],{"data":15224,"marks":15225,"value":210,"nodeType":79},{},[],{"data":15227,"content":15228,"nodeType":84},{},[15229],{"data":15230,"marks":15231,"value":218,"nodeType":79},{},[],{"metadata":15233,"sys":15236,"fields":15241},{"tags":15234,"concepts":15235},[],[],{"space":15237,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15239,"publishedVersion":59,"revision":22,"locale":27},{"sys":15238},{"type":12,"linkType":13,"id":14},{"sys":15240},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15242},{"url":234,"details":15243,"fileName":240,"contentType":241},{"size":236,"image":15244},{"width":238,"height":239},{"sys":15246,"fields":15249},{"id":15247,"createdAt":15248},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":15250,"slug":15251,"articleIntro":15252,"category":15253},"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.",[15254],{"metadata":15255,"sys":15258,"fields":15265},{"tags":15256,"concepts":15257},[],[],{"space":15259,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15261,"publishedVersion":189,"revision":59,"contentType":15263,"locale":27},{"sys":15260},{"type":12,"linkType":13,"id":14},{"sys":15262},{"id":20,"type":12,"linkType":21},{"sys":15264},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15266,"metaTitle":199,"metaDescription":200,"mainTitle":15267,"subtitle":219,"heroImage":15282,"ctaButton":242,"ctaLink":243},[198],{"data":15268,"content":15269,"nodeType":71},{},[15270,15276],{"data":15271,"content":15272,"nodeType":211},{},[15273],{"data":15274,"marks":15275,"value":210,"nodeType":79},{},[],{"data":15277,"content":15278,"nodeType":84},{},[15279],{"data":15280,"marks":15281,"value":218,"nodeType":79},{},[],{"metadata":15283,"sys":15286,"fields":15291},{"tags":15284,"concepts":15285},[],[],{"space":15287,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15289,"publishedVersion":59,"revision":22,"locale":27},{"sys":15288},{"type":12,"linkType":13,"id":14},{"sys":15290},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15292},{"url":234,"details":15293,"fileName":240,"contentType":241},{"size":236,"image":15294},{"width":238,"height":239},{"sys":15296,"fields":15299},{"id":15297,"createdAt":15298},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":15300,"slug":15301,"articleIntro":15300,"category":15302},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[15303],{"metadata":15304,"sys":15307,"fields":15314},{"tags":15305,"concepts":15306},[],[],{"space":15308,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15310,"publishedVersion":189,"revision":59,"contentType":15312,"locale":27},{"sys":15309},{"type":12,"linkType":13,"id":14},{"sys":15311},{"id":20,"type":12,"linkType":21},{"sys":15313},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15315,"metaTitle":199,"metaDescription":200,"mainTitle":15316,"subtitle":219,"heroImage":15331,"ctaButton":242,"ctaLink":243},[198],{"data":15317,"content":15318,"nodeType":71},{},[15319,15325],{"data":15320,"content":15321,"nodeType":211},{},[15322],{"data":15323,"marks":15324,"value":210,"nodeType":79},{},[],{"data":15326,"content":15327,"nodeType":84},{},[15328],{"data":15329,"marks":15330,"value":218,"nodeType":79},{},[],{"metadata":15332,"sys":15335,"fields":15340},{"tags":15333,"concepts":15334},[],[],{"space":15336,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15338,"publishedVersion":59,"revision":22,"locale":27},{"sys":15337},{"type":12,"linkType":13,"id":14},{"sys":15339},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15341},{"url":234,"details":15342,"fileName":240,"contentType":241},{"size":236,"image":15343},{"width":238,"height":239},{"sys":15345,"fields":15348},{"id":15346,"createdAt":15347},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":15349,"slug":15350,"articleIntro":-1,"category":15351},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[15352],{"metadata":15353,"sys":15356,"fields":15363},{"tags":15354,"concepts":15355},[],[],{"space":15357,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15359,"publishedVersion":189,"revision":59,"contentType":15361,"locale":27},{"sys":15358},{"type":12,"linkType":13,"id":14},{"sys":15360},{"id":20,"type":12,"linkType":21},{"sys":15362},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15364,"metaTitle":199,"metaDescription":200,"mainTitle":15365,"subtitle":219,"heroImage":15380,"ctaButton":242,"ctaLink":243},[198],{"data":15366,"content":15367,"nodeType":71},{},[15368,15374],{"data":15369,"content":15370,"nodeType":211},{},[15371],{"data":15372,"marks":15373,"value":210,"nodeType":79},{},[],{"data":15375,"content":15376,"nodeType":84},{},[15377],{"data":15378,"marks":15379,"value":218,"nodeType":79},{},[],{"metadata":15381,"sys":15384,"fields":15389},{"tags":15382,"concepts":15383},[],[],{"space":15385,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15387,"publishedVersion":59,"revision":22,"locale":27},{"sys":15386},{"type":12,"linkType":13,"id":14},{"sys":15388},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15390},{"url":234,"details":15391,"fileName":240,"contentType":241},{"size":236,"image":15392},{"width":238,"height":239},{"sys":15394,"fields":15397},{"id":15395,"createdAt":15396},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":15398,"slug":15399,"articleIntro":15400,"category":15401},"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. ",[15402],{"metadata":15403,"sys":15406,"fields":15413},{"tags":15404,"concepts":15405},[],[],{"space":15407,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15409,"publishedVersion":189,"revision":59,"contentType":15411,"locale":27},{"sys":15408},{"type":12,"linkType":13,"id":14},{"sys":15410},{"id":20,"type":12,"linkType":21},{"sys":15412},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15414,"metaTitle":199,"metaDescription":200,"mainTitle":15415,"subtitle":219,"heroImage":15430,"ctaButton":242,"ctaLink":243},[198],{"data":15416,"content":15417,"nodeType":71},{},[15418,15424],{"data":15419,"content":15420,"nodeType":211},{},[15421],{"data":15422,"marks":15423,"value":210,"nodeType":79},{},[],{"data":15425,"content":15426,"nodeType":84},{},[15427],{"data":15428,"marks":15429,"value":218,"nodeType":79},{},[],{"metadata":15431,"sys":15434,"fields":15439},{"tags":15432,"concepts":15433},[],[],{"space":15435,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15437,"publishedVersion":59,"revision":22,"locale":27},{"sys":15436},{"type":12,"linkType":13,"id":14},{"sys":15438},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15440},{"url":234,"details":15441,"fileName":240,"contentType":241},{"size":236,"image":15442},{"width":238,"height":239},{"sys":15444,"fields":15447},{"id":15445,"createdAt":15446},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":15448,"slug":15449,"articleIntro":15448,"category":15450},"335 - Travaux en cours","compte-335-travaux-en-cours",[15451],{"metadata":15452,"sys":15455,"fields":15462},{"tags":15453,"concepts":15454},[],[],{"space":15456,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15458,"publishedVersion":189,"revision":59,"contentType":15460,"locale":27},{"sys":15457},{"type":12,"linkType":13,"id":14},{"sys":15459},{"id":20,"type":12,"linkType":21},{"sys":15461},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15463,"metaTitle":199,"metaDescription":200,"mainTitle":15464,"subtitle":219,"heroImage":15479,"ctaButton":242,"ctaLink":243},[198],{"data":15465,"content":15466,"nodeType":71},{},[15467,15473],{"data":15468,"content":15469,"nodeType":211},{},[15470],{"data":15471,"marks":15472,"value":210,"nodeType":79},{},[],{"data":15474,"content":15475,"nodeType":84},{},[15476],{"data":15477,"marks":15478,"value":218,"nodeType":79},{},[],{"metadata":15480,"sys":15483,"fields":15488},{"tags":15481,"concepts":15482},[],[],{"space":15484,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15486,"publishedVersion":59,"revision":22,"locale":27},{"sys":15485},{"type":12,"linkType":13,"id":14},{"sys":15487},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15489},{"url":234,"details":15490,"fileName":240,"contentType":241},{"size":236,"image":15491},{"width":238,"height":239},{"sys":15493,"fields":15496},{"id":15494,"createdAt":15495},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":15497,"slug":15498,"articleIntro":15497,"category":15499},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[15500],{"metadata":15501,"sys":15504,"fields":15511},{"tags":15502,"concepts":15503},[],[],{"space":15505,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15507,"publishedVersion":189,"revision":59,"contentType":15509,"locale":27},{"sys":15506},{"type":12,"linkType":13,"id":14},{"sys":15508},{"id":20,"type":12,"linkType":21},{"sys":15510},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15512,"metaTitle":199,"metaDescription":200,"mainTitle":15513,"subtitle":219,"heroImage":15528,"ctaButton":242,"ctaLink":243},[198],{"data":15514,"content":15515,"nodeType":71},{},[15516,15522],{"data":15517,"content":15518,"nodeType":211},{},[15519],{"data":15520,"marks":15521,"value":210,"nodeType":79},{},[],{"data":15523,"content":15524,"nodeType":84},{},[15525],{"data":15526,"marks":15527,"value":218,"nodeType":79},{},[],{"metadata":15529,"sys":15532,"fields":15537},{"tags":15530,"concepts":15531},[],[],{"space":15533,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15535,"publishedVersion":59,"revision":22,"locale":27},{"sys":15534},{"type":12,"linkType":13,"id":14},{"sys":15536},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15538},{"url":234,"details":15539,"fileName":240,"contentType":241},{"size":236,"image":15540},{"width":238,"height":239},{"sys":15542,"fields":15545},{"id":15543,"createdAt":15544},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":15546,"slug":15547,"articleIntro":-1,"category":15548},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[15549],{"metadata":15550,"sys":15553,"fields":15560},{"tags":15551,"concepts":15552},[],[],{"space":15554,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15556,"publishedVersion":189,"revision":59,"contentType":15558,"locale":27},{"sys":15555},{"type":12,"linkType":13,"id":14},{"sys":15557},{"id":20,"type":12,"linkType":21},{"sys":15559},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15561,"metaTitle":199,"metaDescription":200,"mainTitle":15562,"subtitle":219,"heroImage":15577,"ctaButton":242,"ctaLink":243},[198],{"data":15563,"content":15564,"nodeType":71},{},[15565,15571],{"data":15566,"content":15567,"nodeType":211},{},[15568],{"data":15569,"marks":15570,"value":210,"nodeType":79},{},[],{"data":15572,"content":15573,"nodeType":84},{},[15574],{"data":15575,"marks":15576,"value":218,"nodeType":79},{},[],{"metadata":15578,"sys":15581,"fields":15586},{"tags":15579,"concepts":15580},[],[],{"space":15582,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15584,"publishedVersion":59,"revision":22,"locale":27},{"sys":15583},{"type":12,"linkType":13,"id":14},{"sys":15585},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15587},{"url":234,"details":15588,"fileName":240,"contentType":241},{"size":236,"image":15589},{"width":238,"height":239},{"sys":15591,"fields":15594},{"id":15592,"createdAt":15593},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":15595,"slug":15596,"articleIntro":15595,"category":15597},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[15598],{"metadata":15599,"sys":15602,"fields":15609},{"tags":15600,"concepts":15601},[],[],{"space":15603,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15605,"publishedVersion":189,"revision":59,"contentType":15607,"locale":27},{"sys":15604},{"type":12,"linkType":13,"id":14},{"sys":15606},{"id":20,"type":12,"linkType":21},{"sys":15608},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15610,"metaTitle":199,"metaDescription":200,"mainTitle":15611,"subtitle":219,"heroImage":15626,"ctaButton":242,"ctaLink":243},[198],{"data":15612,"content":15613,"nodeType":71},{},[15614,15620],{"data":15615,"content":15616,"nodeType":211},{},[15617],{"data":15618,"marks":15619,"value":210,"nodeType":79},{},[],{"data":15621,"content":15622,"nodeType":84},{},[15623],{"data":15624,"marks":15625,"value":218,"nodeType":79},{},[],{"metadata":15627,"sys":15630,"fields":15635},{"tags":15628,"concepts":15629},[],[],{"space":15631,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15633,"publishedVersion":59,"revision":22,"locale":27},{"sys":15632},{"type":12,"linkType":13,"id":14},{"sys":15634},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15636},{"url":234,"details":15637,"fileName":240,"contentType":241},{"size":236,"image":15638},{"width":238,"height":239},{"sys":15640,"fields":15643},{"id":15641,"createdAt":15642},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":15644,"slug":15645,"articleIntro":15644,"category":15646},"506 - Obligations","compte-506-obligations",[15647],{"metadata":15648,"sys":15651,"fields":15658},{"tags":15649,"concepts":15650},[],[],{"space":15652,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15654,"publishedVersion":189,"revision":59,"contentType":15656,"locale":27},{"sys":15653},{"type":12,"linkType":13,"id":14},{"sys":15655},{"id":20,"type":12,"linkType":21},{"sys":15657},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15659,"metaTitle":199,"metaDescription":200,"mainTitle":15660,"subtitle":219,"heroImage":15675,"ctaButton":242,"ctaLink":243},[198],{"data":15661,"content":15662,"nodeType":71},{},[15663,15669],{"data":15664,"content":15665,"nodeType":211},{},[15666],{"data":15667,"marks":15668,"value":210,"nodeType":79},{},[],{"data":15670,"content":15671,"nodeType":84},{},[15672],{"data":15673,"marks":15674,"value":218,"nodeType":79},{},[],{"metadata":15676,"sys":15679,"fields":15684},{"tags":15677,"concepts":15678},[],[],{"space":15680,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15682,"publishedVersion":59,"revision":22,"locale":27},{"sys":15681},{"type":12,"linkType":13,"id":14},{"sys":15683},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15685},{"url":234,"details":15686,"fileName":240,"contentType":241},{"size":236,"image":15687},{"width":238,"height":239},{"sys":15689,"fields":15692},{"id":15690,"createdAt":15691},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":15693,"slug":15694,"articleIntro":-1,"category":15695},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[15696],{"metadata":15697,"sys":15700,"fields":15707},{"tags":15698,"concepts":15699},[],[],{"space":15701,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15703,"publishedVersion":189,"revision":59,"contentType":15705,"locale":27},{"sys":15702},{"type":12,"linkType":13,"id":14},{"sys":15704},{"id":20,"type":12,"linkType":21},{"sys":15706},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15708,"metaTitle":199,"metaDescription":200,"mainTitle":15709,"subtitle":219,"heroImage":15724,"ctaButton":242,"ctaLink":243},[198],{"data":15710,"content":15711,"nodeType":71},{},[15712,15718],{"data":15713,"content":15714,"nodeType":211},{},[15715],{"data":15716,"marks":15717,"value":210,"nodeType":79},{},[],{"data":15719,"content":15720,"nodeType":84},{},[15721],{"data":15722,"marks":15723,"value":218,"nodeType":79},{},[],{"metadata":15725,"sys":15728,"fields":15733},{"tags":15726,"concepts":15727},[],[],{"space":15729,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15731,"publishedVersion":59,"revision":22,"locale":27},{"sys":15730},{"type":12,"linkType":13,"id":14},{"sys":15732},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15734},{"url":234,"details":15735,"fileName":240,"contentType":241},{"size":236,"image":15736},{"width":238,"height":239},{"sys":15738,"fields":15741},{"id":15739,"createdAt":15740},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":15742,"slug":15743,"articleIntro":15742,"category":15744},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[15745],{"metadata":15746,"sys":15749,"fields":15756},{"tags":15747,"concepts":15748},[],[],{"space":15750,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15752,"publishedVersion":189,"revision":59,"contentType":15754,"locale":27},{"sys":15751},{"type":12,"linkType":13,"id":14},{"sys":15753},{"id":20,"type":12,"linkType":21},{"sys":15755},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15757,"metaTitle":199,"metaDescription":200,"mainTitle":15758,"subtitle":219,"heroImage":15773,"ctaButton":242,"ctaLink":243},[198],{"data":15759,"content":15760,"nodeType":71},{},[15761,15767],{"data":15762,"content":15763,"nodeType":211},{},[15764],{"data":15765,"marks":15766,"value":210,"nodeType":79},{},[],{"data":15768,"content":15769,"nodeType":84},{},[15770],{"data":15771,"marks":15772,"value":218,"nodeType":79},{},[],{"metadata":15774,"sys":15777,"fields":15782},{"tags":15775,"concepts":15776},[],[],{"space":15778,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15780,"publishedVersion":59,"revision":22,"locale":27},{"sys":15779},{"type":12,"linkType":13,"id":14},{"sys":15781},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15783},{"url":234,"details":15784,"fileName":240,"contentType":241},{"size":236,"image":15785},{"width":238,"height":239},{"sys":15787,"fields":15790},{"id":15788,"createdAt":15789},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":15791,"slug":15792,"articleIntro":15791,"category":15793},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[15794],{"metadata":15795,"sys":15798,"fields":15805},{"tags":15796,"concepts":15797},[],[],{"space":15799,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15801,"publishedVersion":189,"revision":59,"contentType":15803,"locale":27},{"sys":15800},{"type":12,"linkType":13,"id":14},{"sys":15802},{"id":20,"type":12,"linkType":21},{"sys":15804},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15806,"metaTitle":199,"metaDescription":200,"mainTitle":15807,"subtitle":219,"heroImage":15822,"ctaButton":242,"ctaLink":243},[198],{"data":15808,"content":15809,"nodeType":71},{},[15810,15816],{"data":15811,"content":15812,"nodeType":211},{},[15813],{"data":15814,"marks":15815,"value":210,"nodeType":79},{},[],{"data":15817,"content":15818,"nodeType":84},{},[15819],{"data":15820,"marks":15821,"value":218,"nodeType":79},{},[],{"metadata":15823,"sys":15826,"fields":15831},{"tags":15824,"concepts":15825},[],[],{"space":15827,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15829,"publishedVersion":59,"revision":22,"locale":27},{"sys":15828},{"type":12,"linkType":13,"id":14},{"sys":15830},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15832},{"url":234,"details":15833,"fileName":240,"contentType":241},{"size":236,"image":15834},{"width":238,"height":239},{"sys":15836,"fields":15839},{"id":15837,"createdAt":15838},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":15840,"slug":15841,"articleIntro":15840,"category":15842},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[15843],{"metadata":15844,"sys":15847,"fields":15854},{"tags":15845,"concepts":15846},[],[],{"space":15848,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15850,"publishedVersion":189,"revision":59,"contentType":15852,"locale":27},{"sys":15849},{"type":12,"linkType":13,"id":14},{"sys":15851},{"id":20,"type":12,"linkType":21},{"sys":15853},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15855,"metaTitle":199,"metaDescription":200,"mainTitle":15856,"subtitle":219,"heroImage":15871,"ctaButton":242,"ctaLink":243},[198],{"data":15857,"content":15858,"nodeType":71},{},[15859,15865],{"data":15860,"content":15861,"nodeType":211},{},[15862],{"data":15863,"marks":15864,"value":210,"nodeType":79},{},[],{"data":15866,"content":15867,"nodeType":84},{},[15868],{"data":15869,"marks":15870,"value":218,"nodeType":79},{},[],{"metadata":15872,"sys":15875,"fields":15880},{"tags":15873,"concepts":15874},[],[],{"space":15876,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15878,"publishedVersion":59,"revision":22,"locale":27},{"sys":15877},{"type":12,"linkType":13,"id":14},{"sys":15879},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15881},{"url":234,"details":15882,"fileName":240,"contentType":241},{"size":236,"image":15883},{"width":238,"height":239},{"sys":15885,"fields":15888},{"id":15886,"createdAt":15887},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":15889,"slug":15890,"articleIntro":-1,"category":15891},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[15892],{"metadata":15893,"sys":15896,"fields":15903},{"tags":15894,"concepts":15895},[],[],{"space":15897,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15899,"publishedVersion":189,"revision":59,"contentType":15901,"locale":27},{"sys":15898},{"type":12,"linkType":13,"id":14},{"sys":15900},{"id":20,"type":12,"linkType":21},{"sys":15902},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15904,"metaTitle":199,"metaDescription":200,"mainTitle":15905,"subtitle":219,"heroImage":15920,"ctaButton":242,"ctaLink":243},[198],{"data":15906,"content":15907,"nodeType":71},{},[15908,15914],{"data":15909,"content":15910,"nodeType":211},{},[15911],{"data":15912,"marks":15913,"value":210,"nodeType":79},{},[],{"data":15915,"content":15916,"nodeType":84},{},[15917],{"data":15918,"marks":15919,"value":218,"nodeType":79},{},[],{"metadata":15921,"sys":15924,"fields":15929},{"tags":15922,"concepts":15923},[],[],{"space":15925,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15927,"publishedVersion":59,"revision":22,"locale":27},{"sys":15926},{"type":12,"linkType":13,"id":14},{"sys":15928},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15930},{"url":234,"details":15931,"fileName":240,"contentType":241},{"size":236,"image":15932},{"width":238,"height":239},{"sys":15934,"fields":15937},{"id":15935,"createdAt":15936},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":15938,"slug":15939,"articleIntro":-1,"category":15940},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[15941],{"metadata":15942,"sys":15945,"fields":15952},{"tags":15943,"concepts":15944},[],[],{"space":15946,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15948,"publishedVersion":189,"revision":59,"contentType":15950,"locale":27},{"sys":15947},{"type":12,"linkType":13,"id":14},{"sys":15949},{"id":20,"type":12,"linkType":21},{"sys":15951},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":15953,"metaTitle":199,"metaDescription":200,"mainTitle":15954,"subtitle":219,"heroImage":15969,"ctaButton":242,"ctaLink":243},[198],{"data":15955,"content":15956,"nodeType":71},{},[15957,15963],{"data":15958,"content":15959,"nodeType":211},{},[15960],{"data":15961,"marks":15962,"value":210,"nodeType":79},{},[],{"data":15964,"content":15965,"nodeType":84},{},[15966],{"data":15967,"marks":15968,"value":218,"nodeType":79},{},[],{"metadata":15970,"sys":15973,"fields":15978},{"tags":15971,"concepts":15972},[],[],{"space":15974,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":15976,"publishedVersion":59,"revision":22,"locale":27},{"sys":15975},{"type":12,"linkType":13,"id":14},{"sys":15977},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":15979},{"url":234,"details":15980,"fileName":240,"contentType":241},{"size":236,"image":15981},{"width":238,"height":239},{"sys":15983,"fields":15986},{"id":15984,"createdAt":15985},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":15987,"slug":15988,"articleIntro":15987,"category":15989},"6161 - Multirisques","compte-6161-multirisques",[15990],{"metadata":15991,"sys":15994,"fields":16001},{"tags":15992,"concepts":15993},[],[],{"space":15995,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":15997,"publishedVersion":189,"revision":59,"contentType":15999,"locale":27},{"sys":15996},{"type":12,"linkType":13,"id":14},{"sys":15998},{"id":20,"type":12,"linkType":21},{"sys":16000},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16002,"metaTitle":199,"metaDescription":200,"mainTitle":16003,"subtitle":219,"heroImage":16018,"ctaButton":242,"ctaLink":243},[198],{"data":16004,"content":16005,"nodeType":71},{},[16006,16012],{"data":16007,"content":16008,"nodeType":211},{},[16009],{"data":16010,"marks":16011,"value":210,"nodeType":79},{},[],{"data":16013,"content":16014,"nodeType":84},{},[16015],{"data":16016,"marks":16017,"value":218,"nodeType":79},{},[],{"metadata":16019,"sys":16022,"fields":16027},{"tags":16020,"concepts":16021},[],[],{"space":16023,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16025,"publishedVersion":59,"revision":22,"locale":27},{"sys":16024},{"type":12,"linkType":13,"id":14},{"sys":16026},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16028},{"url":234,"details":16029,"fileName":240,"contentType":241},{"size":236,"image":16030},{"width":238,"height":239},{"sys":16032,"fields":16035},{"id":16033,"createdAt":16034},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":16036,"slug":16037,"articleIntro":-1,"category":16038},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[16039],{"metadata":16040,"sys":16043,"fields":16050},{"tags":16041,"concepts":16042},[],[],{"space":16044,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16046,"publishedVersion":189,"revision":59,"contentType":16048,"locale":27},{"sys":16045},{"type":12,"linkType":13,"id":14},{"sys":16047},{"id":20,"type":12,"linkType":21},{"sys":16049},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16051,"metaTitle":199,"metaDescription":200,"mainTitle":16052,"subtitle":219,"heroImage":16067,"ctaButton":242,"ctaLink":243},[198],{"data":16053,"content":16054,"nodeType":71},{},[16055,16061],{"data":16056,"content":16057,"nodeType":211},{},[16058],{"data":16059,"marks":16060,"value":210,"nodeType":79},{},[],{"data":16062,"content":16063,"nodeType":84},{},[16064],{"data":16065,"marks":16066,"value":218,"nodeType":79},{},[],{"metadata":16068,"sys":16071,"fields":16076},{"tags":16069,"concepts":16070},[],[],{"space":16072,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16074,"publishedVersion":59,"revision":22,"locale":27},{"sys":16073},{"type":12,"linkType":13,"id":14},{"sys":16075},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16077},{"url":234,"details":16078,"fileName":240,"contentType":241},{"size":236,"image":16079},{"width":238,"height":239},{"sys":16081,"fields":16084},{"id":16082,"createdAt":16083},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":16085,"slug":16086,"articleIntro":16085,"category":16087},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[16088],{"metadata":16089,"sys":16092,"fields":16099},{"tags":16090,"concepts":16091},[],[],{"space":16093,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16095,"publishedVersion":189,"revision":59,"contentType":16097,"locale":27},{"sys":16094},{"type":12,"linkType":13,"id":14},{"sys":16096},{"id":20,"type":12,"linkType":21},{"sys":16098},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16100,"metaTitle":199,"metaDescription":200,"mainTitle":16101,"subtitle":219,"heroImage":16116,"ctaButton":242,"ctaLink":243},[198],{"data":16102,"content":16103,"nodeType":71},{},[16104,16110],{"data":16105,"content":16106,"nodeType":211},{},[16107],{"data":16108,"marks":16109,"value":210,"nodeType":79},{},[],{"data":16111,"content":16112,"nodeType":84},{},[16113],{"data":16114,"marks":16115,"value":218,"nodeType":79},{},[],{"metadata":16117,"sys":16120,"fields":16125},{"tags":16118,"concepts":16119},[],[],{"space":16121,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16123,"publishedVersion":59,"revision":22,"locale":27},{"sys":16122},{"type":12,"linkType":13,"id":14},{"sys":16124},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16126},{"url":234,"details":16127,"fileName":240,"contentType":241},{"size":236,"image":16128},{"width":238,"height":239},{"sys":16130,"fields":16133},{"id":16131,"createdAt":16132},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":16134,"slug":16135,"articleIntro":16134,"category":16136},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[16137],{"metadata":16138,"sys":16141,"fields":16148},{"tags":16139,"concepts":16140},[],[],{"space":16142,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16144,"publishedVersion":189,"revision":59,"contentType":16146,"locale":27},{"sys":16143},{"type":12,"linkType":13,"id":14},{"sys":16145},{"id":20,"type":12,"linkType":21},{"sys":16147},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16149,"metaTitle":199,"metaDescription":200,"mainTitle":16150,"subtitle":219,"heroImage":16165,"ctaButton":242,"ctaLink":243},[198],{"data":16151,"content":16152,"nodeType":71},{},[16153,16159],{"data":16154,"content":16155,"nodeType":211},{},[16156],{"data":16157,"marks":16158,"value":210,"nodeType":79},{},[],{"data":16160,"content":16161,"nodeType":84},{},[16162],{"data":16163,"marks":16164,"value":218,"nodeType":79},{},[],{"metadata":16166,"sys":16169,"fields":16174},{"tags":16167,"concepts":16168},[],[],{"space":16170,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16172,"publishedVersion":59,"revision":22,"locale":27},{"sys":16171},{"type":12,"linkType":13,"id":14},{"sys":16173},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16175},{"url":234,"details":16176,"fileName":240,"contentType":241},{"size":236,"image":16177},{"width":238,"height":239},{"sys":16179,"fields":16182},{"id":16180,"createdAt":16181},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":16183,"slug":16184,"articleIntro":16183,"category":16185},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[16186],{"metadata":16187,"sys":16190,"fields":16197},{"tags":16188,"concepts":16189},[],[],{"space":16191,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16193,"publishedVersion":189,"revision":59,"contentType":16195,"locale":27},{"sys":16192},{"type":12,"linkType":13,"id":14},{"sys":16194},{"id":20,"type":12,"linkType":21},{"sys":16196},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16198,"metaTitle":199,"metaDescription":200,"mainTitle":16199,"subtitle":219,"heroImage":16214,"ctaButton":242,"ctaLink":243},[198],{"data":16200,"content":16201,"nodeType":71},{},[16202,16208],{"data":16203,"content":16204,"nodeType":211},{},[16205],{"data":16206,"marks":16207,"value":210,"nodeType":79},{},[],{"data":16209,"content":16210,"nodeType":84},{},[16211],{"data":16212,"marks":16213,"value":218,"nodeType":79},{},[],{"metadata":16215,"sys":16218,"fields":16223},{"tags":16216,"concepts":16217},[],[],{"space":16219,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16221,"publishedVersion":59,"revision":22,"locale":27},{"sys":16220},{"type":12,"linkType":13,"id":14},{"sys":16222},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16224},{"url":234,"details":16225,"fileName":240,"contentType":241},{"size":236,"image":16226},{"width":238,"height":239},{"sys":16228,"fields":16231},{"id":16229,"createdAt":16230},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":16232,"slug":16233,"articleIntro":-1,"category":16234},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[16235],{"metadata":16236,"sys":16239,"fields":16246},{"tags":16237,"concepts":16238},[],[],{"space":16240,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16242,"publishedVersion":189,"revision":59,"contentType":16244,"locale":27},{"sys":16241},{"type":12,"linkType":13,"id":14},{"sys":16243},{"id":20,"type":12,"linkType":21},{"sys":16245},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16247,"metaTitle":199,"metaDescription":200,"mainTitle":16248,"subtitle":219,"heroImage":16263,"ctaButton":242,"ctaLink":243},[198],{"data":16249,"content":16250,"nodeType":71},{},[16251,16257],{"data":16252,"content":16253,"nodeType":211},{},[16254],{"data":16255,"marks":16256,"value":210,"nodeType":79},{},[],{"data":16258,"content":16259,"nodeType":84},{},[16260],{"data":16261,"marks":16262,"value":218,"nodeType":79},{},[],{"metadata":16264,"sys":16267,"fields":16272},{"tags":16265,"concepts":16266},[],[],{"space":16268,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16270,"publishedVersion":59,"revision":22,"locale":27},{"sys":16269},{"type":12,"linkType":13,"id":14},{"sys":16271},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16273},{"url":234,"details":16274,"fileName":240,"contentType":241},{"size":236,"image":16275},{"width":238,"height":239},{"sys":16277,"fields":16280},{"id":16278,"createdAt":16279},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":16281,"slug":16282,"articleIntro":16281,"category":16283},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[16284],{"metadata":16285,"sys":16288,"fields":16295},{"tags":16286,"concepts":16287},[],[],{"space":16289,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16291,"publishedVersion":189,"revision":59,"contentType":16293,"locale":27},{"sys":16290},{"type":12,"linkType":13,"id":14},{"sys":16292},{"id":20,"type":12,"linkType":21},{"sys":16294},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16296,"metaTitle":199,"metaDescription":200,"mainTitle":16297,"subtitle":219,"heroImage":16312,"ctaButton":242,"ctaLink":243},[198],{"data":16298,"content":16299,"nodeType":71},{},[16300,16306],{"data":16301,"content":16302,"nodeType":211},{},[16303],{"data":16304,"marks":16305,"value":210,"nodeType":79},{},[],{"data":16307,"content":16308,"nodeType":84},{},[16309],{"data":16310,"marks":16311,"value":218,"nodeType":79},{},[],{"metadata":16313,"sys":16316,"fields":16321},{"tags":16314,"concepts":16315},[],[],{"space":16317,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16319,"publishedVersion":59,"revision":22,"locale":27},{"sys":16318},{"type":12,"linkType":13,"id":14},{"sys":16320},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16322},{"url":234,"details":16323,"fileName":240,"contentType":241},{"size":236,"image":16324},{"width":238,"height":239},{"sys":16326,"fields":16329},{"id":16327,"createdAt":16328},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":16330,"slug":16331,"articleIntro":16330,"category":16332},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[16333],{"metadata":16334,"sys":16337,"fields":16344},{"tags":16335,"concepts":16336},[],[],{"space":16338,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16340,"publishedVersion":189,"revision":59,"contentType":16342,"locale":27},{"sys":16339},{"type":12,"linkType":13,"id":14},{"sys":16341},{"id":20,"type":12,"linkType":21},{"sys":16343},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16345,"metaTitle":199,"metaDescription":200,"mainTitle":16346,"subtitle":219,"heroImage":16361,"ctaButton":242,"ctaLink":243},[198],{"data":16347,"content":16348,"nodeType":71},{},[16349,16355],{"data":16350,"content":16351,"nodeType":211},{},[16352],{"data":16353,"marks":16354,"value":210,"nodeType":79},{},[],{"data":16356,"content":16357,"nodeType":84},{},[16358],{"data":16359,"marks":16360,"value":218,"nodeType":79},{},[],{"metadata":16362,"sys":16365,"fields":16370},{"tags":16363,"concepts":16364},[],[],{"space":16366,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16368,"publishedVersion":59,"revision":22,"locale":27},{"sys":16367},{"type":12,"linkType":13,"id":14},{"sys":16369},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16371},{"url":234,"details":16372,"fileName":240,"contentType":241},{"size":236,"image":16373},{"width":238,"height":239},{"sys":16375,"fields":16378},{"id":16376,"createdAt":16377},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":16379,"slug":16380,"articleIntro":16379,"category":16381},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[16382],{"metadata":16383,"sys":16386,"fields":16393},{"tags":16384,"concepts":16385},[],[],{"space":16387,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16389,"publishedVersion":189,"revision":59,"contentType":16391,"locale":27},{"sys":16388},{"type":12,"linkType":13,"id":14},{"sys":16390},{"id":20,"type":12,"linkType":21},{"sys":16392},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16394,"metaTitle":199,"metaDescription":200,"mainTitle":16395,"subtitle":219,"heroImage":16410,"ctaButton":242,"ctaLink":243},[198],{"data":16396,"content":16397,"nodeType":71},{},[16398,16404],{"data":16399,"content":16400,"nodeType":211},{},[16401],{"data":16402,"marks":16403,"value":210,"nodeType":79},{},[],{"data":16405,"content":16406,"nodeType":84},{},[16407],{"data":16408,"marks":16409,"value":218,"nodeType":79},{},[],{"metadata":16411,"sys":16414,"fields":16419},{"tags":16412,"concepts":16413},[],[],{"space":16415,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16417,"publishedVersion":59,"revision":22,"locale":27},{"sys":16416},{"type":12,"linkType":13,"id":14},{"sys":16418},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16420},{"url":234,"details":16421,"fileName":240,"contentType":241},{"size":236,"image":16422},{"width":238,"height":239},{"sys":16424,"fields":16427},{"id":16425,"createdAt":16426},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":16428,"slug":16429,"articleIntro":16428,"category":16430},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[16431],{"metadata":16432,"sys":16435,"fields":16442},{"tags":16433,"concepts":16434},[],[],{"space":16436,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16438,"publishedVersion":189,"revision":59,"contentType":16440,"locale":27},{"sys":16437},{"type":12,"linkType":13,"id":14},{"sys":16439},{"id":20,"type":12,"linkType":21},{"sys":16441},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16443,"metaTitle":199,"metaDescription":200,"mainTitle":16444,"subtitle":219,"heroImage":16459,"ctaButton":242,"ctaLink":243},[198],{"data":16445,"content":16446,"nodeType":71},{},[16447,16453],{"data":16448,"content":16449,"nodeType":211},{},[16450],{"data":16451,"marks":16452,"value":210,"nodeType":79},{},[],{"data":16454,"content":16455,"nodeType":84},{},[16456],{"data":16457,"marks":16458,"value":218,"nodeType":79},{},[],{"metadata":16460,"sys":16463,"fields":16468},{"tags":16461,"concepts":16462},[],[],{"space":16464,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16466,"publishedVersion":59,"revision":22,"locale":27},{"sys":16465},{"type":12,"linkType":13,"id":14},{"sys":16467},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16469},{"url":234,"details":16470,"fileName":240,"contentType":241},{"size":236,"image":16471},{"width":238,"height":239},{"sys":16473,"fields":16476},{"id":16474,"createdAt":16475},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":16477,"slug":16478,"articleIntro":16477,"category":16479},"Compte 6412 - Congés payés","compte-6412-conges-payes",[16480],{"metadata":16481,"sys":16484,"fields":16491},{"tags":16482,"concepts":16483},[],[],{"space":16485,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16487,"publishedVersion":189,"revision":59,"contentType":16489,"locale":27},{"sys":16486},{"type":12,"linkType":13,"id":14},{"sys":16488},{"id":20,"type":12,"linkType":21},{"sys":16490},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16492,"metaTitle":199,"metaDescription":200,"mainTitle":16493,"subtitle":219,"heroImage":16508,"ctaButton":242,"ctaLink":243},[198],{"data":16494,"content":16495,"nodeType":71},{},[16496,16502],{"data":16497,"content":16498,"nodeType":211},{},[16499],{"data":16500,"marks":16501,"value":210,"nodeType":79},{},[],{"data":16503,"content":16504,"nodeType":84},{},[16505],{"data":16506,"marks":16507,"value":218,"nodeType":79},{},[],{"metadata":16509,"sys":16512,"fields":16517},{"tags":16510,"concepts":16511},[],[],{"space":16513,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16515,"publishedVersion":59,"revision":22,"locale":27},{"sys":16514},{"type":12,"linkType":13,"id":14},{"sys":16516},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16518},{"url":234,"details":16519,"fileName":240,"contentType":241},{"size":236,"image":16520},{"width":238,"height":239},{"sys":16522,"fields":16525},{"id":16523,"createdAt":16524},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":16526,"slug":16527,"articleIntro":16526,"category":16528},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[16529],{"metadata":16530,"sys":16533,"fields":16540},{"tags":16531,"concepts":16532},[],[],{"space":16534,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16536,"publishedVersion":189,"revision":59,"contentType":16538,"locale":27},{"sys":16535},{"type":12,"linkType":13,"id":14},{"sys":16537},{"id":20,"type":12,"linkType":21},{"sys":16539},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16541,"metaTitle":199,"metaDescription":200,"mainTitle":16542,"subtitle":219,"heroImage":16557,"ctaButton":242,"ctaLink":243},[198],{"data":16543,"content":16544,"nodeType":71},{},[16545,16551],{"data":16546,"content":16547,"nodeType":211},{},[16548],{"data":16549,"marks":16550,"value":210,"nodeType":79},{},[],{"data":16552,"content":16553,"nodeType":84},{},[16554],{"data":16555,"marks":16556,"value":218,"nodeType":79},{},[],{"metadata":16558,"sys":16561,"fields":16566},{"tags":16559,"concepts":16560},[],[],{"space":16562,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16564,"publishedVersion":59,"revision":22,"locale":27},{"sys":16563},{"type":12,"linkType":13,"id":14},{"sys":16565},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16567},{"url":234,"details":16568,"fileName":240,"contentType":241},{"size":236,"image":16569},{"width":238,"height":239},{"sys":16571,"fields":16574},{"id":16572,"createdAt":16573},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":16575,"slug":16576,"articleIntro":16575,"category":16577},"68174 - Créances","compte-68174-creances",[16578],{"metadata":16579,"sys":16582,"fields":16589},{"tags":16580,"concepts":16581},[],[],{"space":16583,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16585,"publishedVersion":189,"revision":59,"contentType":16587,"locale":27},{"sys":16584},{"type":12,"linkType":13,"id":14},{"sys":16586},{"id":20,"type":12,"linkType":21},{"sys":16588},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16590,"metaTitle":199,"metaDescription":200,"mainTitle":16591,"subtitle":219,"heroImage":16606,"ctaButton":242,"ctaLink":243},[198],{"data":16592,"content":16593,"nodeType":71},{},[16594,16600],{"data":16595,"content":16596,"nodeType":211},{},[16597],{"data":16598,"marks":16599,"value":210,"nodeType":79},{},[],{"data":16601,"content":16602,"nodeType":84},{},[16603],{"data":16604,"marks":16605,"value":218,"nodeType":79},{},[],{"metadata":16607,"sys":16610,"fields":16615},{"tags":16608,"concepts":16609},[],[],{"space":16611,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16613,"publishedVersion":59,"revision":22,"locale":27},{"sys":16612},{"type":12,"linkType":13,"id":14},{"sys":16614},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16616},{"url":234,"details":16617,"fileName":240,"contentType":241},{"size":236,"image":16618},{"width":238,"height":239},{"sys":16620,"fields":16623},{"id":16621,"createdAt":16622},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":16624,"slug":16625,"articleIntro":-1,"category":16626},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[16627],{"metadata":16628,"sys":16631,"fields":16638},{"tags":16629,"concepts":16630},[],[],{"space":16632,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16634,"publishedVersion":189,"revision":59,"contentType":16636,"locale":27},{"sys":16633},{"type":12,"linkType":13,"id":14},{"sys":16635},{"id":20,"type":12,"linkType":21},{"sys":16637},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16639,"metaTitle":199,"metaDescription":200,"mainTitle":16640,"subtitle":219,"heroImage":16655,"ctaButton":242,"ctaLink":243},[198],{"data":16641,"content":16642,"nodeType":71},{},[16643,16649],{"data":16644,"content":16645,"nodeType":211},{},[16646],{"data":16647,"marks":16648,"value":210,"nodeType":79},{},[],{"data":16650,"content":16651,"nodeType":84},{},[16652],{"data":16653,"marks":16654,"value":218,"nodeType":79},{},[],{"metadata":16656,"sys":16659,"fields":16664},{"tags":16657,"concepts":16658},[],[],{"space":16660,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16662,"publishedVersion":59,"revision":22,"locale":27},{"sys":16661},{"type":12,"linkType":13,"id":14},{"sys":16663},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16665},{"url":234,"details":16666,"fileName":240,"contentType":241},{"size":236,"image":16667},{"width":238,"height":239},{"sys":16669,"fields":16672},{"id":16670,"createdAt":16671},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":16673,"slug":16674,"articleIntro":-1,"category":16675},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[16676],{"metadata":16677,"sys":16680,"fields":16687},{"tags":16678,"concepts":16679},[],[],{"space":16681,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16683,"publishedVersion":189,"revision":59,"contentType":16685,"locale":27},{"sys":16682},{"type":12,"linkType":13,"id":14},{"sys":16684},{"id":20,"type":12,"linkType":21},{"sys":16686},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16688,"metaTitle":199,"metaDescription":200,"mainTitle":16689,"subtitle":219,"heroImage":16704,"ctaButton":242,"ctaLink":243},[198],{"data":16690,"content":16691,"nodeType":71},{},[16692,16698],{"data":16693,"content":16694,"nodeType":211},{},[16695],{"data":16696,"marks":16697,"value":210,"nodeType":79},{},[],{"data":16699,"content":16700,"nodeType":84},{},[16701],{"data":16702,"marks":16703,"value":218,"nodeType":79},{},[],{"metadata":16705,"sys":16708,"fields":16713},{"tags":16706,"concepts":16707},[],[],{"space":16709,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16711,"publishedVersion":59,"revision":22,"locale":27},{"sys":16710},{"type":12,"linkType":13,"id":14},{"sys":16712},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16714},{"url":234,"details":16715,"fileName":240,"contentType":241},{"size":236,"image":16716},{"width":238,"height":239},{"sys":16718,"fields":16721},{"id":16719,"createdAt":16720},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":16722,"slug":16723,"articleIntro":16722,"category":16724},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[16725],{"metadata":16726,"sys":16729,"fields":16736},{"tags":16727,"concepts":16728},[],[],{"space":16730,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16732,"publishedVersion":189,"revision":59,"contentType":16734,"locale":27},{"sys":16731},{"type":12,"linkType":13,"id":14},{"sys":16733},{"id":20,"type":12,"linkType":21},{"sys":16735},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16737,"metaTitle":199,"metaDescription":200,"mainTitle":16738,"subtitle":219,"heroImage":16753,"ctaButton":242,"ctaLink":243},[198],{"data":16739,"content":16740,"nodeType":71},{},[16741,16747],{"data":16742,"content":16743,"nodeType":211},{},[16744],{"data":16745,"marks":16746,"value":210,"nodeType":79},{},[],{"data":16748,"content":16749,"nodeType":84},{},[16750],{"data":16751,"marks":16752,"value":218,"nodeType":79},{},[],{"metadata":16754,"sys":16757,"fields":16762},{"tags":16755,"concepts":16756},[],[],{"space":16758,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16760,"publishedVersion":59,"revision":22,"locale":27},{"sys":16759},{"type":12,"linkType":13,"id":14},{"sys":16761},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16763},{"url":234,"details":16764,"fileName":240,"contentType":241},{"size":236,"image":16765},{"width":238,"height":239},{"sys":16767,"fields":16770},{"id":16768,"createdAt":16769},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":16771,"slug":16772,"articleIntro":-1,"category":16773},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[16774],{"metadata":16775,"sys":16778,"fields":16785},{"tags":16776,"concepts":16777},[],[],{"space":16779,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16781,"publishedVersion":189,"revision":59,"contentType":16783,"locale":27},{"sys":16780},{"type":12,"linkType":13,"id":14},{"sys":16782},{"id":20,"type":12,"linkType":21},{"sys":16784},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16786,"metaTitle":199,"metaDescription":200,"mainTitle":16787,"subtitle":219,"heroImage":16802,"ctaButton":242,"ctaLink":243},[198],{"data":16788,"content":16789,"nodeType":71},{},[16790,16796],{"data":16791,"content":16792,"nodeType":211},{},[16793],{"data":16794,"marks":16795,"value":210,"nodeType":79},{},[],{"data":16797,"content":16798,"nodeType":84},{},[16799],{"data":16800,"marks":16801,"value":218,"nodeType":79},{},[],{"metadata":16803,"sys":16806,"fields":16811},{"tags":16804,"concepts":16805},[],[],{"space":16807,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16809,"publishedVersion":59,"revision":22,"locale":27},{"sys":16808},{"type":12,"linkType":13,"id":14},{"sys":16810},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16812},{"url":234,"details":16813,"fileName":240,"contentType":241},{"size":236,"image":16814},{"width":238,"height":239},{"sys":16816,"fields":16819},{"id":16817,"createdAt":16818},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":16820,"slug":16821,"articleIntro":16820,"category":16822},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[16823],{"metadata":16824,"sys":16827,"fields":16834},{"tags":16825,"concepts":16826},[],[],{"space":16828,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16830,"publishedVersion":189,"revision":59,"contentType":16832,"locale":27},{"sys":16829},{"type":12,"linkType":13,"id":14},{"sys":16831},{"id":20,"type":12,"linkType":21},{"sys":16833},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16835,"metaTitle":199,"metaDescription":200,"mainTitle":16836,"subtitle":219,"heroImage":16851,"ctaButton":242,"ctaLink":243},[198],{"data":16837,"content":16838,"nodeType":71},{},[16839,16845],{"data":16840,"content":16841,"nodeType":211},{},[16842],{"data":16843,"marks":16844,"value":210,"nodeType":79},{},[],{"data":16846,"content":16847,"nodeType":84},{},[16848],{"data":16849,"marks":16850,"value":218,"nodeType":79},{},[],{"metadata":16852,"sys":16855,"fields":16860},{"tags":16853,"concepts":16854},[],[],{"space":16856,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16858,"publishedVersion":59,"revision":22,"locale":27},{"sys":16857},{"type":12,"linkType":13,"id":14},{"sys":16859},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16861},{"url":234,"details":16862,"fileName":240,"contentType":241},{"size":236,"image":16863},{"width":238,"height":239},{"sys":16865,"fields":16868},{"id":16866,"createdAt":16867},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":16869,"slug":16870,"articleIntro":16869,"category":16871},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[16872],{"metadata":16873,"sys":16876,"fields":16883},{"tags":16874,"concepts":16875},[],[],{"space":16877,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16879,"publishedVersion":189,"revision":59,"contentType":16881,"locale":27},{"sys":16878},{"type":12,"linkType":13,"id":14},{"sys":16880},{"id":20,"type":12,"linkType":21},{"sys":16882},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16884,"metaTitle":199,"metaDescription":200,"mainTitle":16885,"subtitle":219,"heroImage":16900,"ctaButton":242,"ctaLink":243},[198],{"data":16886,"content":16887,"nodeType":71},{},[16888,16894],{"data":16889,"content":16890,"nodeType":211},{},[16891],{"data":16892,"marks":16893,"value":210,"nodeType":79},{},[],{"data":16895,"content":16896,"nodeType":84},{},[16897],{"data":16898,"marks":16899,"value":218,"nodeType":79},{},[],{"metadata":16901,"sys":16904,"fields":16909},{"tags":16902,"concepts":16903},[],[],{"space":16905,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16907,"publishedVersion":59,"revision":22,"locale":27},{"sys":16906},{"type":12,"linkType":13,"id":14},{"sys":16908},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16910},{"url":234,"details":16911,"fileName":240,"contentType":241},{"size":236,"image":16912},{"width":238,"height":239},{"sys":16914,"fields":16917},{"id":16915,"createdAt":16916},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":16918,"slug":16919,"articleIntro":16920,"category":16921},"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.",[16922],{"metadata":16923,"sys":16926,"fields":16933},{"tags":16924,"concepts":16925},[],[],{"space":16927,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16929,"publishedVersion":189,"revision":59,"contentType":16931,"locale":27},{"sys":16928},{"type":12,"linkType":13,"id":14},{"sys":16930},{"id":20,"type":12,"linkType":21},{"sys":16932},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16934,"metaTitle":199,"metaDescription":200,"mainTitle":16935,"subtitle":219,"heroImage":16950,"ctaButton":242,"ctaLink":243},[198],{"data":16936,"content":16937,"nodeType":71},{},[16938,16944],{"data":16939,"content":16940,"nodeType":211},{},[16941],{"data":16942,"marks":16943,"value":210,"nodeType":79},{},[],{"data":16945,"content":16946,"nodeType":84},{},[16947],{"data":16948,"marks":16949,"value":218,"nodeType":79},{},[],{"metadata":16951,"sys":16954,"fields":16959},{"tags":16952,"concepts":16953},[],[],{"space":16955,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":16957,"publishedVersion":59,"revision":22,"locale":27},{"sys":16956},{"type":12,"linkType":13,"id":14},{"sys":16958},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":16960},{"url":234,"details":16961,"fileName":240,"contentType":241},{"size":236,"image":16962},{"width":238,"height":239},{"sys":16964,"fields":16967},{"id":16965,"createdAt":16966},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":16968,"slug":16969,"articleIntro":16968,"category":16970},"Compte 502 - Actions propres","compte-502-actions-propres",[16971],{"metadata":16972,"sys":16975,"fields":16982},{"tags":16973,"concepts":16974},[],[],{"space":16976,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":16978,"publishedVersion":189,"revision":59,"contentType":16980,"locale":27},{"sys":16977},{"type":12,"linkType":13,"id":14},{"sys":16979},{"id":20,"type":12,"linkType":21},{"sys":16981},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":16983,"metaTitle":199,"metaDescription":200,"mainTitle":16984,"subtitle":219,"heroImage":16999,"ctaButton":242,"ctaLink":243},[198],{"data":16985,"content":16986,"nodeType":71},{},[16987,16993],{"data":16988,"content":16989,"nodeType":211},{},[16990],{"data":16991,"marks":16992,"value":210,"nodeType":79},{},[],{"data":16994,"content":16995,"nodeType":84},{},[16996],{"data":16997,"marks":16998,"value":218,"nodeType":79},{},[],{"metadata":17000,"sys":17003,"fields":17008},{"tags":17001,"concepts":17002},[],[],{"space":17004,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17006,"publishedVersion":59,"revision":22,"locale":27},{"sys":17005},{"type":12,"linkType":13,"id":14},{"sys":17007},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17009},{"url":234,"details":17010,"fileName":240,"contentType":241},{"size":236,"image":17011},{"width":238,"height":239},{"sys":17013,"fields":17016},{"id":17014,"createdAt":17015},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17017,"slug":17018,"articleIntro":-1,"category":17019},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17020],{"metadata":17021,"sys":17024,"fields":17031},{"tags":17022,"concepts":17023},[],[],{"space":17025,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17027,"publishedVersion":189,"revision":59,"contentType":17029,"locale":27},{"sys":17026},{"type":12,"linkType":13,"id":14},{"sys":17028},{"id":20,"type":12,"linkType":21},{"sys":17030},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17032,"metaTitle":199,"metaDescription":200,"mainTitle":17033,"subtitle":219,"heroImage":17048,"ctaButton":242,"ctaLink":243},[198],{"data":17034,"content":17035,"nodeType":71},{},[17036,17042],{"data":17037,"content":17038,"nodeType":211},{},[17039],{"data":17040,"marks":17041,"value":210,"nodeType":79},{},[],{"data":17043,"content":17044,"nodeType":84},{},[17045],{"data":17046,"marks":17047,"value":218,"nodeType":79},{},[],{"metadata":17049,"sys":17052,"fields":17057},{"tags":17050,"concepts":17051},[],[],{"space":17053,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17055,"publishedVersion":59,"revision":22,"locale":27},{"sys":17054},{"type":12,"linkType":13,"id":14},{"sys":17056},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17058},{"url":234,"details":17059,"fileName":240,"contentType":241},{"size":236,"image":17060},{"width":238,"height":239},{"sys":17062,"fields":17065},{"id":17063,"createdAt":17064},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":17066,"slug":17067,"articleIntro":17066,"category":17068},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[17069],{"metadata":17070,"sys":17073,"fields":17080},{"tags":17071,"concepts":17072},[],[],{"space":17074,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17076,"publishedVersion":189,"revision":59,"contentType":17078,"locale":27},{"sys":17075},{"type":12,"linkType":13,"id":14},{"sys":17077},{"id":20,"type":12,"linkType":21},{"sys":17079},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17081,"metaTitle":199,"metaDescription":200,"mainTitle":17082,"subtitle":219,"heroImage":17097,"ctaButton":242,"ctaLink":243},[198],{"data":17083,"content":17084,"nodeType":71},{},[17085,17091],{"data":17086,"content":17087,"nodeType":211},{},[17088],{"data":17089,"marks":17090,"value":210,"nodeType":79},{},[],{"data":17092,"content":17093,"nodeType":84},{},[17094],{"data":17095,"marks":17096,"value":218,"nodeType":79},{},[],{"metadata":17098,"sys":17101,"fields":17106},{"tags":17099,"concepts":17100},[],[],{"space":17102,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17104,"publishedVersion":59,"revision":22,"locale":27},{"sys":17103},{"type":12,"linkType":13,"id":14},{"sys":17105},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17107},{"url":234,"details":17108,"fileName":240,"contentType":241},{"size":236,"image":17109},{"width":238,"height":239},{"sys":17111,"fields":17114},{"id":17112,"createdAt":17113},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":17115,"slug":17116,"articleIntro":17115,"category":17117},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[17118],{"metadata":17119,"sys":17122,"fields":17129},{"tags":17120,"concepts":17121},[],[],{"space":17123,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17125,"publishedVersion":189,"revision":59,"contentType":17127,"locale":27},{"sys":17124},{"type":12,"linkType":13,"id":14},{"sys":17126},{"id":20,"type":12,"linkType":21},{"sys":17128},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17130,"metaTitle":199,"metaDescription":200,"mainTitle":17131,"subtitle":219,"heroImage":17146,"ctaButton":242,"ctaLink":243},[198],{"data":17132,"content":17133,"nodeType":71},{},[17134,17140],{"data":17135,"content":17136,"nodeType":211},{},[17137],{"data":17138,"marks":17139,"value":210,"nodeType":79},{},[],{"data":17141,"content":17142,"nodeType":84},{},[17143],{"data":17144,"marks":17145,"value":218,"nodeType":79},{},[],{"metadata":17147,"sys":17150,"fields":17155},{"tags":17148,"concepts":17149},[],[],{"space":17151,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17153,"publishedVersion":59,"revision":22,"locale":27},{"sys":17152},{"type":12,"linkType":13,"id":14},{"sys":17154},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17156},{"url":234,"details":17157,"fileName":240,"contentType":241},{"size":236,"image":17158},{"width":238,"height":239},{"sys":17160,"fields":17163},{"id":17161,"createdAt":17162},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":17164,"slug":17165,"articleIntro":17164,"category":17166},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[17167],{"metadata":17168,"sys":17171,"fields":17178},{"tags":17169,"concepts":17170},[],[],{"space":17172,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17174,"publishedVersion":189,"revision":59,"contentType":17176,"locale":27},{"sys":17173},{"type":12,"linkType":13,"id":14},{"sys":17175},{"id":20,"type":12,"linkType":21},{"sys":17177},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17179,"metaTitle":199,"metaDescription":200,"mainTitle":17180,"subtitle":219,"heroImage":17195,"ctaButton":242,"ctaLink":243},[198],{"data":17181,"content":17182,"nodeType":71},{},[17183,17189],{"data":17184,"content":17185,"nodeType":211},{},[17186],{"data":17187,"marks":17188,"value":210,"nodeType":79},{},[],{"data":17190,"content":17191,"nodeType":84},{},[17192],{"data":17193,"marks":17194,"value":218,"nodeType":79},{},[],{"metadata":17196,"sys":17199,"fields":17204},{"tags":17197,"concepts":17198},[],[],{"space":17200,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17202,"publishedVersion":59,"revision":22,"locale":27},{"sys":17201},{"type":12,"linkType":13,"id":14},{"sys":17203},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17205},{"url":234,"details":17206,"fileName":240,"contentType":241},{"size":236,"image":17207},{"width":238,"height":239},{"sys":17209,"fields":17212},{"id":17210,"createdAt":17211},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":17213,"slug":17214,"articleIntro":17213,"category":17215},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[17216],{"metadata":17217,"sys":17220,"fields":17227},{"tags":17218,"concepts":17219},[],[],{"space":17221,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17223,"publishedVersion":189,"revision":59,"contentType":17225,"locale":27},{"sys":17222},{"type":12,"linkType":13,"id":14},{"sys":17224},{"id":20,"type":12,"linkType":21},{"sys":17226},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17228,"metaTitle":199,"metaDescription":200,"mainTitle":17229,"subtitle":219,"heroImage":17244,"ctaButton":242,"ctaLink":243},[198],{"data":17230,"content":17231,"nodeType":71},{},[17232,17238],{"data":17233,"content":17234,"nodeType":211},{},[17235],{"data":17236,"marks":17237,"value":210,"nodeType":79},{},[],{"data":17239,"content":17240,"nodeType":84},{},[17241],{"data":17242,"marks":17243,"value":218,"nodeType":79},{},[],{"metadata":17245,"sys":17248,"fields":17253},{"tags":17246,"concepts":17247},[],[],{"space":17249,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17251,"publishedVersion":59,"revision":22,"locale":27},{"sys":17250},{"type":12,"linkType":13,"id":14},{"sys":17252},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17254},{"url":234,"details":17255,"fileName":240,"contentType":241},{"size":236,"image":17256},{"width":238,"height":239},{"sys":17258,"fields":17261},{"id":17259,"createdAt":17260},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":17262,"slug":17263,"articleIntro":-1,"category":17264},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[17265],{"metadata":17266,"sys":17269,"fields":17276},{"tags":17267,"concepts":17268},[],[],{"space":17270,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17272,"publishedVersion":189,"revision":59,"contentType":17274,"locale":27},{"sys":17271},{"type":12,"linkType":13,"id":14},{"sys":17273},{"id":20,"type":12,"linkType":21},{"sys":17275},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17277,"metaTitle":199,"metaDescription":200,"mainTitle":17278,"subtitle":219,"heroImage":17293,"ctaButton":242,"ctaLink":243},[198],{"data":17279,"content":17280,"nodeType":71},{},[17281,17287],{"data":17282,"content":17283,"nodeType":211},{},[17284],{"data":17285,"marks":17286,"value":210,"nodeType":79},{},[],{"data":17288,"content":17289,"nodeType":84},{},[17290],{"data":17291,"marks":17292,"value":218,"nodeType":79},{},[],{"metadata":17294,"sys":17297,"fields":17302},{"tags":17295,"concepts":17296},[],[],{"space":17298,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17300,"publishedVersion":59,"revision":22,"locale":27},{"sys":17299},{"type":12,"linkType":13,"id":14},{"sys":17301},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17303},{"url":234,"details":17304,"fileName":240,"contentType":241},{"size":236,"image":17305},{"width":238,"height":239},{"sys":17307,"fields":17310},{"id":17308,"createdAt":17309},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":17311,"slug":17312,"articleIntro":-1,"category":17313},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[17314],{"metadata":17315,"sys":17318,"fields":17325},{"tags":17316,"concepts":17317},[],[],{"space":17319,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17321,"publishedVersion":189,"revision":59,"contentType":17323,"locale":27},{"sys":17320},{"type":12,"linkType":13,"id":14},{"sys":17322},{"id":20,"type":12,"linkType":21},{"sys":17324},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17326,"metaTitle":199,"metaDescription":200,"mainTitle":17327,"subtitle":219,"heroImage":17342,"ctaButton":242,"ctaLink":243},[198],{"data":17328,"content":17329,"nodeType":71},{},[17330,17336],{"data":17331,"content":17332,"nodeType":211},{},[17333],{"data":17334,"marks":17335,"value":210,"nodeType":79},{},[],{"data":17337,"content":17338,"nodeType":84},{},[17339],{"data":17340,"marks":17341,"value":218,"nodeType":79},{},[],{"metadata":17343,"sys":17346,"fields":17351},{"tags":17344,"concepts":17345},[],[],{"space":17347,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17349,"publishedVersion":59,"revision":22,"locale":27},{"sys":17348},{"type":12,"linkType":13,"id":14},{"sys":17350},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17352},{"url":234,"details":17353,"fileName":240,"contentType":241},{"size":236,"image":17354},{"width":238,"height":239},{"sys":17356,"fields":17359},{"id":17357,"createdAt":17358},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":17360,"slug":17361,"articleIntro":17360,"category":17362},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[17363],{"metadata":17364,"sys":17367,"fields":17374},{"tags":17365,"concepts":17366},[],[],{"space":17368,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17370,"publishedVersion":189,"revision":59,"contentType":17372,"locale":27},{"sys":17369},{"type":12,"linkType":13,"id":14},{"sys":17371},{"id":20,"type":12,"linkType":21},{"sys":17373},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17375,"metaTitle":199,"metaDescription":200,"mainTitle":17376,"subtitle":219,"heroImage":17391,"ctaButton":242,"ctaLink":243},[198],{"data":17377,"content":17378,"nodeType":71},{},[17379,17385],{"data":17380,"content":17381,"nodeType":211},{},[17382],{"data":17383,"marks":17384,"value":210,"nodeType":79},{},[],{"data":17386,"content":17387,"nodeType":84},{},[17388],{"data":17389,"marks":17390,"value":218,"nodeType":79},{},[],{"metadata":17392,"sys":17395,"fields":17400},{"tags":17393,"concepts":17394},[],[],{"space":17396,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17398,"publishedVersion":59,"revision":22,"locale":27},{"sys":17397},{"type":12,"linkType":13,"id":14},{"sys":17399},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17401},{"url":234,"details":17402,"fileName":240,"contentType":241},{"size":236,"image":17403},{"width":238,"height":239},{"sys":17405,"fields":17408},{"id":17406,"createdAt":17407},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":17409,"slug":17410,"articleIntro":17409,"category":17411},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[17412],{"metadata":17413,"sys":17416,"fields":17423},{"tags":17414,"concepts":17415},[],[],{"space":17417,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17419,"publishedVersion":189,"revision":59,"contentType":17421,"locale":27},{"sys":17418},{"type":12,"linkType":13,"id":14},{"sys":17420},{"id":20,"type":12,"linkType":21},{"sys":17422},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17424,"metaTitle":199,"metaDescription":200,"mainTitle":17425,"subtitle":219,"heroImage":17440,"ctaButton":242,"ctaLink":243},[198],{"data":17426,"content":17427,"nodeType":71},{},[17428,17434],{"data":17429,"content":17430,"nodeType":211},{},[17431],{"data":17432,"marks":17433,"value":210,"nodeType":79},{},[],{"data":17435,"content":17436,"nodeType":84},{},[17437],{"data":17438,"marks":17439,"value":218,"nodeType":79},{},[],{"metadata":17441,"sys":17444,"fields":17449},{"tags":17442,"concepts":17443},[],[],{"space":17445,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17447,"publishedVersion":59,"revision":22,"locale":27},{"sys":17446},{"type":12,"linkType":13,"id":14},{"sys":17448},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17450},{"url":234,"details":17451,"fileName":240,"contentType":241},{"size":236,"image":17452},{"width":238,"height":239},{"sys":17454,"fields":17457},{"id":17455,"createdAt":17456},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":17458,"slug":17459,"articleIntro":17458,"category":17460},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[17461],{"metadata":17462,"sys":17465,"fields":17472},{"tags":17463,"concepts":17464},[],[],{"space":17466,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17468,"publishedVersion":189,"revision":59,"contentType":17470,"locale":27},{"sys":17467},{"type":12,"linkType":13,"id":14},{"sys":17469},{"id":20,"type":12,"linkType":21},{"sys":17471},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17473,"metaTitle":199,"metaDescription":200,"mainTitle":17474,"subtitle":219,"heroImage":17489,"ctaButton":242,"ctaLink":243},[198],{"data":17475,"content":17476,"nodeType":71},{},[17477,17483],{"data":17478,"content":17479,"nodeType":211},{},[17480],{"data":17481,"marks":17482,"value":210,"nodeType":79},{},[],{"data":17484,"content":17485,"nodeType":84},{},[17486],{"data":17487,"marks":17488,"value":218,"nodeType":79},{},[],{"metadata":17490,"sys":17493,"fields":17498},{"tags":17491,"concepts":17492},[],[],{"space":17494,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17496,"publishedVersion":59,"revision":22,"locale":27},{"sys":17495},{"type":12,"linkType":13,"id":14},{"sys":17497},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17499},{"url":234,"details":17500,"fileName":240,"contentType":241},{"size":236,"image":17501},{"width":238,"height":239},{"sys":17503,"fields":17506},{"id":17504,"createdAt":17505},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":17507,"slug":17508,"articleIntro":17507,"category":17509},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[17510],{"metadata":17511,"sys":17514,"fields":17521},{"tags":17512,"concepts":17513},[],[],{"space":17515,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17517,"publishedVersion":189,"revision":59,"contentType":17519,"locale":27},{"sys":17516},{"type":12,"linkType":13,"id":14},{"sys":17518},{"id":20,"type":12,"linkType":21},{"sys":17520},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17522,"metaTitle":199,"metaDescription":200,"mainTitle":17523,"subtitle":219,"heroImage":17538,"ctaButton":242,"ctaLink":243},[198],{"data":17524,"content":17525,"nodeType":71},{},[17526,17532],{"data":17527,"content":17528,"nodeType":211},{},[17529],{"data":17530,"marks":17531,"value":210,"nodeType":79},{},[],{"data":17533,"content":17534,"nodeType":84},{},[17535],{"data":17536,"marks":17537,"value":218,"nodeType":79},{},[],{"metadata":17539,"sys":17542,"fields":17547},{"tags":17540,"concepts":17541},[],[],{"space":17543,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17545,"publishedVersion":59,"revision":22,"locale":27},{"sys":17544},{"type":12,"linkType":13,"id":14},{"sys":17546},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17548},{"url":234,"details":17549,"fileName":240,"contentType":241},{"size":236,"image":17550},{"width":238,"height":239},{"sys":17552,"fields":17555},{"id":17553,"createdAt":17554},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":17556,"slug":17557,"articleIntro":17558,"category":17559},"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.",[17560],{"metadata":17561,"sys":17564,"fields":17571},{"tags":17562,"concepts":17563},[],[],{"space":17565,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17567,"publishedVersion":189,"revision":59,"contentType":17569,"locale":27},{"sys":17566},{"type":12,"linkType":13,"id":14},{"sys":17568},{"id":20,"type":12,"linkType":21},{"sys":17570},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17572,"metaTitle":199,"metaDescription":200,"mainTitle":17573,"subtitle":219,"heroImage":17588,"ctaButton":242,"ctaLink":243},[198],{"data":17574,"content":17575,"nodeType":71},{},[17576,17582],{"data":17577,"content":17578,"nodeType":211},{},[17579],{"data":17580,"marks":17581,"value":210,"nodeType":79},{},[],{"data":17583,"content":17584,"nodeType":84},{},[17585],{"data":17586,"marks":17587,"value":218,"nodeType":79},{},[],{"metadata":17589,"sys":17592,"fields":17597},{"tags":17590,"concepts":17591},[],[],{"space":17593,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17595,"publishedVersion":59,"revision":22,"locale":27},{"sys":17594},{"type":12,"linkType":13,"id":14},{"sys":17596},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17598},{"url":234,"details":17599,"fileName":240,"contentType":241},{"size":236,"image":17600},{"width":238,"height":239},{"sys":17602,"fields":17605},{"id":17603,"createdAt":17604},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":17606,"slug":17607,"articleIntro":17606,"category":17608},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[17609],{"metadata":17610,"sys":17613,"fields":17620},{"tags":17611,"concepts":17612},[],[],{"space":17614,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17616,"publishedVersion":189,"revision":59,"contentType":17618,"locale":27},{"sys":17615},{"type":12,"linkType":13,"id":14},{"sys":17617},{"id":20,"type":12,"linkType":21},{"sys":17619},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17621,"metaTitle":199,"metaDescription":200,"mainTitle":17622,"subtitle":219,"heroImage":17637,"ctaButton":242,"ctaLink":243},[198],{"data":17623,"content":17624,"nodeType":71},{},[17625,17631],{"data":17626,"content":17627,"nodeType":211},{},[17628],{"data":17629,"marks":17630,"value":210,"nodeType":79},{},[],{"data":17632,"content":17633,"nodeType":84},{},[17634],{"data":17635,"marks":17636,"value":218,"nodeType":79},{},[],{"metadata":17638,"sys":17641,"fields":17646},{"tags":17639,"concepts":17640},[],[],{"space":17642,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17644,"publishedVersion":59,"revision":22,"locale":27},{"sys":17643},{"type":12,"linkType":13,"id":14},{"sys":17645},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17647},{"url":234,"details":17648,"fileName":240,"contentType":241},{"size":236,"image":17649},{"width":238,"height":239},{"sys":17651,"fields":17654},{"id":17652,"createdAt":17653},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":17655,"slug":17656,"articleIntro":17655,"category":17657},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[17658],{"metadata":17659,"sys":17662,"fields":17669},{"tags":17660,"concepts":17661},[],[],{"space":17663,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17665,"publishedVersion":189,"revision":59,"contentType":17667,"locale":27},{"sys":17664},{"type":12,"linkType":13,"id":14},{"sys":17666},{"id":20,"type":12,"linkType":21},{"sys":17668},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17670,"metaTitle":199,"metaDescription":200,"mainTitle":17671,"subtitle":219,"heroImage":17686,"ctaButton":242,"ctaLink":243},[198],{"data":17672,"content":17673,"nodeType":71},{},[17674,17680],{"data":17675,"content":17676,"nodeType":211},{},[17677],{"data":17678,"marks":17679,"value":210,"nodeType":79},{},[],{"data":17681,"content":17682,"nodeType":84},{},[17683],{"data":17684,"marks":17685,"value":218,"nodeType":79},{},[],{"metadata":17687,"sys":17690,"fields":17695},{"tags":17688,"concepts":17689},[],[],{"space":17691,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17693,"publishedVersion":59,"revision":22,"locale":27},{"sys":17692},{"type":12,"linkType":13,"id":14},{"sys":17694},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17696},{"url":234,"details":17697,"fileName":240,"contentType":241},{"size":236,"image":17698},{"width":238,"height":239},{"sys":17700,"fields":17703},{"id":17701,"createdAt":17702},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":17704,"slug":17705,"articleIntro":17704,"category":17706},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[17707],{"metadata":17708,"sys":17711,"fields":17718},{"tags":17709,"concepts":17710},[],[],{"space":17712,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17714,"publishedVersion":189,"revision":59,"contentType":17716,"locale":27},{"sys":17713},{"type":12,"linkType":13,"id":14},{"sys":17715},{"id":20,"type":12,"linkType":21},{"sys":17717},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17719,"metaTitle":199,"metaDescription":200,"mainTitle":17720,"subtitle":219,"heroImage":17735,"ctaButton":242,"ctaLink":243},[198],{"data":17721,"content":17722,"nodeType":71},{},[17723,17729],{"data":17724,"content":17725,"nodeType":211},{},[17726],{"data":17727,"marks":17728,"value":210,"nodeType":79},{},[],{"data":17730,"content":17731,"nodeType":84},{},[17732],{"data":17733,"marks":17734,"value":218,"nodeType":79},{},[],{"metadata":17736,"sys":17739,"fields":17744},{"tags":17737,"concepts":17738},[],[],{"space":17740,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17742,"publishedVersion":59,"revision":22,"locale":27},{"sys":17741},{"type":12,"linkType":13,"id":14},{"sys":17743},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17745},{"url":234,"details":17746,"fileName":240,"contentType":241},{"size":236,"image":17747},{"width":238,"height":239},{"sys":17749,"fields":17752},{"id":17750,"createdAt":17751},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":17753,"slug":17754,"articleIntro":17753,"category":17755},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[17756],{"metadata":17757,"sys":17760,"fields":17767},{"tags":17758,"concepts":17759},[],[],{"space":17761,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17763,"publishedVersion":189,"revision":59,"contentType":17765,"locale":27},{"sys":17762},{"type":12,"linkType":13,"id":14},{"sys":17764},{"id":20,"type":12,"linkType":21},{"sys":17766},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17768,"metaTitle":199,"metaDescription":200,"mainTitle":17769,"subtitle":219,"heroImage":17784,"ctaButton":242,"ctaLink":243},[198],{"data":17770,"content":17771,"nodeType":71},{},[17772,17778],{"data":17773,"content":17774,"nodeType":211},{},[17775],{"data":17776,"marks":17777,"value":210,"nodeType":79},{},[],{"data":17779,"content":17780,"nodeType":84},{},[17781],{"data":17782,"marks":17783,"value":218,"nodeType":79},{},[],{"metadata":17785,"sys":17788,"fields":17793},{"tags":17786,"concepts":17787},[],[],{"space":17789,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17791,"publishedVersion":59,"revision":22,"locale":27},{"sys":17790},{"type":12,"linkType":13,"id":14},{"sys":17792},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17794},{"url":234,"details":17795,"fileName":240,"contentType":241},{"size":236,"image":17796},{"width":238,"height":239},{"sys":17798,"fields":17801},{"id":17799,"createdAt":17800},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":17802,"slug":17803,"articleIntro":17802,"category":17804},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[17805],{"metadata":17806,"sys":17809,"fields":17816},{"tags":17807,"concepts":17808},[],[],{"space":17810,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17812,"publishedVersion":189,"revision":59,"contentType":17814,"locale":27},{"sys":17811},{"type":12,"linkType":13,"id":14},{"sys":17813},{"id":20,"type":12,"linkType":21},{"sys":17815},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17817,"metaTitle":199,"metaDescription":200,"mainTitle":17818,"subtitle":219,"heroImage":17833,"ctaButton":242,"ctaLink":243},[198],{"data":17819,"content":17820,"nodeType":71},{},[17821,17827],{"data":17822,"content":17823,"nodeType":211},{},[17824],{"data":17825,"marks":17826,"value":210,"nodeType":79},{},[],{"data":17828,"content":17829,"nodeType":84},{},[17830],{"data":17831,"marks":17832,"value":218,"nodeType":79},{},[],{"metadata":17834,"sys":17837,"fields":17842},{"tags":17835,"concepts":17836},[],[],{"space":17838,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17840,"publishedVersion":59,"revision":22,"locale":27},{"sys":17839},{"type":12,"linkType":13,"id":14},{"sys":17841},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17843},{"url":234,"details":17844,"fileName":240,"contentType":241},{"size":236,"image":17845},{"width":238,"height":239},{"sys":17847,"fields":17850},{"id":17848,"createdAt":17849},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":17851,"slug":17852,"articleIntro":17851,"category":17853},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[17854],{"metadata":17855,"sys":17858,"fields":17865},{"tags":17856,"concepts":17857},[],[],{"space":17859,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17861,"publishedVersion":189,"revision":59,"contentType":17863,"locale":27},{"sys":17860},{"type":12,"linkType":13,"id":14},{"sys":17862},{"id":20,"type":12,"linkType":21},{"sys":17864},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17866,"metaTitle":199,"metaDescription":200,"mainTitle":17867,"subtitle":219,"heroImage":17882,"ctaButton":242,"ctaLink":243},[198],{"data":17868,"content":17869,"nodeType":71},{},[17870,17876],{"data":17871,"content":17872,"nodeType":211},{},[17873],{"data":17874,"marks":17875,"value":210,"nodeType":79},{},[],{"data":17877,"content":17878,"nodeType":84},{},[17879],{"data":17880,"marks":17881,"value":218,"nodeType":79},{},[],{"metadata":17883,"sys":17886,"fields":17891},{"tags":17884,"concepts":17885},[],[],{"space":17887,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17889,"publishedVersion":59,"revision":22,"locale":27},{"sys":17888},{"type":12,"linkType":13,"id":14},{"sys":17890},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17892},{"url":234,"details":17893,"fileName":240,"contentType":241},{"size":236,"image":17894},{"width":238,"height":239},{"sys":17896,"fields":17899},{"id":17897,"createdAt":17898},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":17900,"slug":17901,"articleIntro":17900,"category":17902},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[17903],{"metadata":17904,"sys":17907,"fields":17914},{"tags":17905,"concepts":17906},[],[],{"space":17908,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17910,"publishedVersion":189,"revision":59,"contentType":17912,"locale":27},{"sys":17909},{"type":12,"linkType":13,"id":14},{"sys":17911},{"id":20,"type":12,"linkType":21},{"sys":17913},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17915,"metaTitle":199,"metaDescription":200,"mainTitle":17916,"subtitle":219,"heroImage":17931,"ctaButton":242,"ctaLink":243},[198],{"data":17917,"content":17918,"nodeType":71},{},[17919,17925],{"data":17920,"content":17921,"nodeType":211},{},[17922],{"data":17923,"marks":17924,"value":210,"nodeType":79},{},[],{"data":17926,"content":17927,"nodeType":84},{},[17928],{"data":17929,"marks":17930,"value":218,"nodeType":79},{},[],{"metadata":17932,"sys":17935,"fields":17940},{"tags":17933,"concepts":17934},[],[],{"space":17936,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17938,"publishedVersion":59,"revision":22,"locale":27},{"sys":17937},{"type":12,"linkType":13,"id":14},{"sys":17939},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17941},{"url":234,"details":17942,"fileName":240,"contentType":241},{"size":236,"image":17943},{"width":238,"height":239},{"sys":17945,"fields":17948},{"id":17946,"createdAt":17947},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":17949,"slug":17950,"articleIntro":17949,"category":17951},"6232 - Echantillons","compte-6232-echantillons",[17952],{"metadata":17953,"sys":17956,"fields":17963},{"tags":17954,"concepts":17955},[],[],{"space":17957,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":17959,"publishedVersion":189,"revision":59,"contentType":17961,"locale":27},{"sys":17958},{"type":12,"linkType":13,"id":14},{"sys":17960},{"id":20,"type":12,"linkType":21},{"sys":17962},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":17964,"metaTitle":199,"metaDescription":200,"mainTitle":17965,"subtitle":219,"heroImage":17980,"ctaButton":242,"ctaLink":243},[198],{"data":17966,"content":17967,"nodeType":71},{},[17968,17974],{"data":17969,"content":17970,"nodeType":211},{},[17971],{"data":17972,"marks":17973,"value":210,"nodeType":79},{},[],{"data":17975,"content":17976,"nodeType":84},{},[17977],{"data":17978,"marks":17979,"value":218,"nodeType":79},{},[],{"metadata":17981,"sys":17984,"fields":17989},{"tags":17982,"concepts":17983},[],[],{"space":17985,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":17987,"publishedVersion":59,"revision":22,"locale":27},{"sys":17986},{"type":12,"linkType":13,"id":14},{"sys":17988},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":17990},{"url":234,"details":17991,"fileName":240,"contentType":241},{"size":236,"image":17992},{"width":238,"height":239},{"sys":17994,"fields":17997},{"id":17995,"createdAt":17996},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":17998,"slug":17999,"articleIntro":17998,"category":18000},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[18001],{"metadata":18002,"sys":18005,"fields":18012},{"tags":18003,"concepts":18004},[],[],{"space":18006,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18008,"publishedVersion":189,"revision":59,"contentType":18010,"locale":27},{"sys":18007},{"type":12,"linkType":13,"id":14},{"sys":18009},{"id":20,"type":12,"linkType":21},{"sys":18011},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18013,"metaTitle":199,"metaDescription":200,"mainTitle":18014,"subtitle":219,"heroImage":18029,"ctaButton":242,"ctaLink":243},[198],{"data":18015,"content":18016,"nodeType":71},{},[18017,18023],{"data":18018,"content":18019,"nodeType":211},{},[18020],{"data":18021,"marks":18022,"value":210,"nodeType":79},{},[],{"data":18024,"content":18025,"nodeType":84},{},[18026],{"data":18027,"marks":18028,"value":218,"nodeType":79},{},[],{"metadata":18030,"sys":18033,"fields":18038},{"tags":18031,"concepts":18032},[],[],{"space":18034,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18036,"publishedVersion":59,"revision":22,"locale":27},{"sys":18035},{"type":12,"linkType":13,"id":14},{"sys":18037},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18039},{"url":234,"details":18040,"fileName":240,"contentType":241},{"size":236,"image":18041},{"width":238,"height":239},{"sys":18043,"fields":18046},{"id":18044,"createdAt":18045},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":18047,"slug":18048,"articleIntro":18047,"category":18049},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[18050],{"metadata":18051,"sys":18054,"fields":18061},{"tags":18052,"concepts":18053},[],[],{"space":18055,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18057,"publishedVersion":189,"revision":59,"contentType":18059,"locale":27},{"sys":18056},{"type":12,"linkType":13,"id":14},{"sys":18058},{"id":20,"type":12,"linkType":21},{"sys":18060},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18062,"metaTitle":199,"metaDescription":200,"mainTitle":18063,"subtitle":219,"heroImage":18078,"ctaButton":242,"ctaLink":243},[198],{"data":18064,"content":18065,"nodeType":71},{},[18066,18072],{"data":18067,"content":18068,"nodeType":211},{},[18069],{"data":18070,"marks":18071,"value":210,"nodeType":79},{},[],{"data":18073,"content":18074,"nodeType":84},{},[18075],{"data":18076,"marks":18077,"value":218,"nodeType":79},{},[],{"metadata":18079,"sys":18082,"fields":18087},{"tags":18080,"concepts":18081},[],[],{"space":18083,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18085,"publishedVersion":59,"revision":22,"locale":27},{"sys":18084},{"type":12,"linkType":13,"id":14},{"sys":18086},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18088},{"url":234,"details":18089,"fileName":240,"contentType":241},{"size":236,"image":18090},{"width":238,"height":239},{"sys":18092,"fields":18095},{"id":18093,"createdAt":18094},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18096,"slug":18097,"articleIntro":18096,"category":18098},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18099],{"metadata":18100,"sys":18103,"fields":18110},{"tags":18101,"concepts":18102},[],[],{"space":18104,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18106,"publishedVersion":189,"revision":59,"contentType":18108,"locale":27},{"sys":18105},{"type":12,"linkType":13,"id":14},{"sys":18107},{"id":20,"type":12,"linkType":21},{"sys":18109},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18111,"metaTitle":199,"metaDescription":200,"mainTitle":18112,"subtitle":219,"heroImage":18127,"ctaButton":242,"ctaLink":243},[198],{"data":18113,"content":18114,"nodeType":71},{},[18115,18121],{"data":18116,"content":18117,"nodeType":211},{},[18118],{"data":18119,"marks":18120,"value":210,"nodeType":79},{},[],{"data":18122,"content":18123,"nodeType":84},{},[18124],{"data":18125,"marks":18126,"value":218,"nodeType":79},{},[],{"metadata":18128,"sys":18131,"fields":18136},{"tags":18129,"concepts":18130},[],[],{"space":18132,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18134,"publishedVersion":59,"revision":22,"locale":27},{"sys":18133},{"type":12,"linkType":13,"id":14},{"sys":18135},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18137},{"url":234,"details":18138,"fileName":240,"contentType":241},{"size":236,"image":18139},{"width":238,"height":239},{"sys":18141,"fields":18144},{"id":18142,"createdAt":18143},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":18145,"slug":18146,"articleIntro":-1,"category":18147},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[18148],{"metadata":18149,"sys":18152,"fields":18159},{"tags":18150,"concepts":18151},[],[],{"space":18153,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18155,"publishedVersion":189,"revision":59,"contentType":18157,"locale":27},{"sys":18154},{"type":12,"linkType":13,"id":14},{"sys":18156},{"id":20,"type":12,"linkType":21},{"sys":18158},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18160,"metaTitle":199,"metaDescription":200,"mainTitle":18161,"subtitle":219,"heroImage":18176,"ctaButton":242,"ctaLink":243},[198],{"data":18162,"content":18163,"nodeType":71},{},[18164,18170],{"data":18165,"content":18166,"nodeType":211},{},[18167],{"data":18168,"marks":18169,"value":210,"nodeType":79},{},[],{"data":18171,"content":18172,"nodeType":84},{},[18173],{"data":18174,"marks":18175,"value":218,"nodeType":79},{},[],{"metadata":18177,"sys":18180,"fields":18185},{"tags":18178,"concepts":18179},[],[],{"space":18181,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18183,"publishedVersion":59,"revision":22,"locale":27},{"sys":18182},{"type":12,"linkType":13,"id":14},{"sys":18184},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18186},{"url":234,"details":18187,"fileName":240,"contentType":241},{"size":236,"image":18188},{"width":238,"height":239},{"sys":18190,"fields":18193},{"id":18191,"createdAt":18192},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":18194,"slug":18195,"articleIntro":18194,"category":18196},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[18197],{"metadata":18198,"sys":18201,"fields":18208},{"tags":18199,"concepts":18200},[],[],{"space":18202,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18204,"publishedVersion":189,"revision":59,"contentType":18206,"locale":27},{"sys":18203},{"type":12,"linkType":13,"id":14},{"sys":18205},{"id":20,"type":12,"linkType":21},{"sys":18207},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18209,"metaTitle":199,"metaDescription":200,"mainTitle":18210,"subtitle":219,"heroImage":18225,"ctaButton":242,"ctaLink":243},[198],{"data":18211,"content":18212,"nodeType":71},{},[18213,18219],{"data":18214,"content":18215,"nodeType":211},{},[18216],{"data":18217,"marks":18218,"value":210,"nodeType":79},{},[],{"data":18220,"content":18221,"nodeType":84},{},[18222],{"data":18223,"marks":18224,"value":218,"nodeType":79},{},[],{"metadata":18226,"sys":18229,"fields":18234},{"tags":18227,"concepts":18228},[],[],{"space":18230,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18232,"publishedVersion":59,"revision":22,"locale":27},{"sys":18231},{"type":12,"linkType":13,"id":14},{"sys":18233},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18235},{"url":234,"details":18236,"fileName":240,"contentType":241},{"size":236,"image":18237},{"width":238,"height":239},{"sys":18239,"fields":18242},{"id":18240,"createdAt":18241},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":18243,"slug":18244,"articleIntro":18243,"category":18245},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[18246],{"metadata":18247,"sys":18250,"fields":18257},{"tags":18248,"concepts":18249},[],[],{"space":18251,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18253,"publishedVersion":189,"revision":59,"contentType":18255,"locale":27},{"sys":18252},{"type":12,"linkType":13,"id":14},{"sys":18254},{"id":20,"type":12,"linkType":21},{"sys":18256},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18258,"metaTitle":199,"metaDescription":200,"mainTitle":18259,"subtitle":219,"heroImage":18274,"ctaButton":242,"ctaLink":243},[198],{"data":18260,"content":18261,"nodeType":71},{},[18262,18268],{"data":18263,"content":18264,"nodeType":211},{},[18265],{"data":18266,"marks":18267,"value":210,"nodeType":79},{},[],{"data":18269,"content":18270,"nodeType":84},{},[18271],{"data":18272,"marks":18273,"value":218,"nodeType":79},{},[],{"metadata":18275,"sys":18278,"fields":18283},{"tags":18276,"concepts":18277},[],[],{"space":18279,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18281,"publishedVersion":59,"revision":22,"locale":27},{"sys":18280},{"type":12,"linkType":13,"id":14},{"sys":18282},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18284},{"url":234,"details":18285,"fileName":240,"contentType":241},{"size":236,"image":18286},{"width":238,"height":239},{"sys":18288,"fields":18291},{"id":18289,"createdAt":18290},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":18292,"slug":18293,"articleIntro":18292,"category":18294},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[18295],{"metadata":18296,"sys":18299,"fields":18306},{"tags":18297,"concepts":18298},[],[],{"space":18300,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18302,"publishedVersion":189,"revision":59,"contentType":18304,"locale":27},{"sys":18301},{"type":12,"linkType":13,"id":14},{"sys":18303},{"id":20,"type":12,"linkType":21},{"sys":18305},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18307,"metaTitle":199,"metaDescription":200,"mainTitle":18308,"subtitle":219,"heroImage":18323,"ctaButton":242,"ctaLink":243},[198],{"data":18309,"content":18310,"nodeType":71},{},[18311,18317],{"data":18312,"content":18313,"nodeType":211},{},[18314],{"data":18315,"marks":18316,"value":210,"nodeType":79},{},[],{"data":18318,"content":18319,"nodeType":84},{},[18320],{"data":18321,"marks":18322,"value":218,"nodeType":79},{},[],{"metadata":18324,"sys":18327,"fields":18332},{"tags":18325,"concepts":18326},[],[],{"space":18328,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18330,"publishedVersion":59,"revision":22,"locale":27},{"sys":18329},{"type":12,"linkType":13,"id":14},{"sys":18331},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18333},{"url":234,"details":18334,"fileName":240,"contentType":241},{"size":236,"image":18335},{"width":238,"height":239},{"sys":18337,"fields":18340},{"id":18338,"createdAt":18339},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":18341,"slug":18342,"articleIntro":18341,"category":18343},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[18344],{"metadata":18345,"sys":18348,"fields":18355},{"tags":18346,"concepts":18347},[],[],{"space":18349,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18351,"publishedVersion":189,"revision":59,"contentType":18353,"locale":27},{"sys":18350},{"type":12,"linkType":13,"id":14},{"sys":18352},{"id":20,"type":12,"linkType":21},{"sys":18354},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18356,"metaTitle":199,"metaDescription":200,"mainTitle":18357,"subtitle":219,"heroImage":18372,"ctaButton":242,"ctaLink":243},[198],{"data":18358,"content":18359,"nodeType":71},{},[18360,18366],{"data":18361,"content":18362,"nodeType":211},{},[18363],{"data":18364,"marks":18365,"value":210,"nodeType":79},{},[],{"data":18367,"content":18368,"nodeType":84},{},[18369],{"data":18370,"marks":18371,"value":218,"nodeType":79},{},[],{"metadata":18373,"sys":18376,"fields":18381},{"tags":18374,"concepts":18375},[],[],{"space":18377,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18379,"publishedVersion":59,"revision":22,"locale":27},{"sys":18378},{"type":12,"linkType":13,"id":14},{"sys":18380},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18382},{"url":234,"details":18383,"fileName":240,"contentType":241},{"size":236,"image":18384},{"width":238,"height":239},{"sys":18386,"fields":18389},{"id":18387,"createdAt":18388},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":18390,"slug":18391,"articleIntro":-1,"category":18392},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[18393],{"metadata":18394,"sys":18397,"fields":18404},{"tags":18395,"concepts":18396},[],[],{"space":18398,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18400,"publishedVersion":189,"revision":59,"contentType":18402,"locale":27},{"sys":18399},{"type":12,"linkType":13,"id":14},{"sys":18401},{"id":20,"type":12,"linkType":21},{"sys":18403},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18405,"metaTitle":199,"metaDescription":200,"mainTitle":18406,"subtitle":219,"heroImage":18421,"ctaButton":242,"ctaLink":243},[198],{"data":18407,"content":18408,"nodeType":71},{},[18409,18415],{"data":18410,"content":18411,"nodeType":211},{},[18412],{"data":18413,"marks":18414,"value":210,"nodeType":79},{},[],{"data":18416,"content":18417,"nodeType":84},{},[18418],{"data":18419,"marks":18420,"value":218,"nodeType":79},{},[],{"metadata":18422,"sys":18425,"fields":18430},{"tags":18423,"concepts":18424},[],[],{"space":18426,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18428,"publishedVersion":59,"revision":22,"locale":27},{"sys":18427},{"type":12,"linkType":13,"id":14},{"sys":18429},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18431},{"url":234,"details":18432,"fileName":240,"contentType":241},{"size":236,"image":18433},{"width":238,"height":239},{"sys":18435,"fields":18438},{"id":18436,"createdAt":18437},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":18439,"slug":18440,"articleIntro":-1,"category":18441},"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",[18442],{"metadata":18443,"sys":18446,"fields":18453},{"tags":18444,"concepts":18445},[],[],{"space":18447,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18449,"publishedVersion":189,"revision":59,"contentType":18451,"locale":27},{"sys":18448},{"type":12,"linkType":13,"id":14},{"sys":18450},{"id":20,"type":12,"linkType":21},{"sys":18452},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18454,"metaTitle":199,"metaDescription":200,"mainTitle":18455,"subtitle":219,"heroImage":18470,"ctaButton":242,"ctaLink":243},[198],{"data":18456,"content":18457,"nodeType":71},{},[18458,18464],{"data":18459,"content":18460,"nodeType":211},{},[18461],{"data":18462,"marks":18463,"value":210,"nodeType":79},{},[],{"data":18465,"content":18466,"nodeType":84},{},[18467],{"data":18468,"marks":18469,"value":218,"nodeType":79},{},[],{"metadata":18471,"sys":18474,"fields":18479},{"tags":18472,"concepts":18473},[],[],{"space":18475,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18477,"publishedVersion":59,"revision":22,"locale":27},{"sys":18476},{"type":12,"linkType":13,"id":14},{"sys":18478},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18480},{"url":234,"details":18481,"fileName":240,"contentType":241},{"size":236,"image":18482},{"width":238,"height":239},{"sys":18484,"fields":18487},{"id":18485,"createdAt":18486},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":18488,"slug":18489,"articleIntro":18488,"category":18490},"Compte 106 - Réserves","compte-106-reserves",[18491],{"metadata":18492,"sys":18495,"fields":18502},{"tags":18493,"concepts":18494},[],[],{"space":18496,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18498,"publishedVersion":189,"revision":59,"contentType":18500,"locale":27},{"sys":18497},{"type":12,"linkType":13,"id":14},{"sys":18499},{"id":20,"type":12,"linkType":21},{"sys":18501},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18503,"metaTitle":199,"metaDescription":200,"mainTitle":18504,"subtitle":219,"heroImage":18519,"ctaButton":242,"ctaLink":243},[198],{"data":18505,"content":18506,"nodeType":71},{},[18507,18513],{"data":18508,"content":18509,"nodeType":211},{},[18510],{"data":18511,"marks":18512,"value":210,"nodeType":79},{},[],{"data":18514,"content":18515,"nodeType":84},{},[18516],{"data":18517,"marks":18518,"value":218,"nodeType":79},{},[],{"metadata":18520,"sys":18523,"fields":18528},{"tags":18521,"concepts":18522},[],[],{"space":18524,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18526,"publishedVersion":59,"revision":22,"locale":27},{"sys":18525},{"type":12,"linkType":13,"id":14},{"sys":18527},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18529},{"url":234,"details":18530,"fileName":240,"contentType":241},{"size":236,"image":18531},{"width":238,"height":239},{"sys":18533,"fields":18536},{"id":18534,"createdAt":18535},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":18537,"slug":18538,"articleIntro":18537,"category":18539},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[18540],{"metadata":18541,"sys":18544,"fields":18551},{"tags":18542,"concepts":18543},[],[],{"space":18545,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18547,"publishedVersion":189,"revision":59,"contentType":18549,"locale":27},{"sys":18546},{"type":12,"linkType":13,"id":14},{"sys":18548},{"id":20,"type":12,"linkType":21},{"sys":18550},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18552,"metaTitle":199,"metaDescription":200,"mainTitle":18553,"subtitle":219,"heroImage":18568,"ctaButton":242,"ctaLink":243},[198],{"data":18554,"content":18555,"nodeType":71},{},[18556,18562],{"data":18557,"content":18558,"nodeType":211},{},[18559],{"data":18560,"marks":18561,"value":210,"nodeType":79},{},[],{"data":18563,"content":18564,"nodeType":84},{},[18565],{"data":18566,"marks":18567,"value":218,"nodeType":79},{},[],{"metadata":18569,"sys":18572,"fields":18577},{"tags":18570,"concepts":18571},[],[],{"space":18573,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18575,"publishedVersion":59,"revision":22,"locale":27},{"sys":18574},{"type":12,"linkType":13,"id":14},{"sys":18576},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18578},{"url":234,"details":18579,"fileName":240,"contentType":241},{"size":236,"image":18580},{"width":238,"height":239},{"sys":18582,"fields":18585},{"id":18583,"createdAt":18584},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":18586,"slug":18587,"articleIntro":18586,"category":18588},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[18589],{"metadata":18590,"sys":18593,"fields":18600},{"tags":18591,"concepts":18592},[],[],{"space":18594,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18596,"publishedVersion":189,"revision":59,"contentType":18598,"locale":27},{"sys":18595},{"type":12,"linkType":13,"id":14},{"sys":18597},{"id":20,"type":12,"linkType":21},{"sys":18599},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18601,"metaTitle":199,"metaDescription":200,"mainTitle":18602,"subtitle":219,"heroImage":18617,"ctaButton":242,"ctaLink":243},[198],{"data":18603,"content":18604,"nodeType":71},{},[18605,18611],{"data":18606,"content":18607,"nodeType":211},{},[18608],{"data":18609,"marks":18610,"value":210,"nodeType":79},{},[],{"data":18612,"content":18613,"nodeType":84},{},[18614],{"data":18615,"marks":18616,"value":218,"nodeType":79},{},[],{"metadata":18618,"sys":18621,"fields":18626},{"tags":18619,"concepts":18620},[],[],{"space":18622,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18624,"publishedVersion":59,"revision":22,"locale":27},{"sys":18623},{"type":12,"linkType":13,"id":14},{"sys":18625},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18627},{"url":234,"details":18628,"fileName":240,"contentType":241},{"size":236,"image":18629},{"width":238,"height":239},{"sys":18631,"fields":18634},{"id":18632,"createdAt":18633},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":18635,"slug":18636,"articleIntro":18635,"category":18637},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[18638],{"metadata":18639,"sys":18642,"fields":18649},{"tags":18640,"concepts":18641},[],[],{"space":18643,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18645,"publishedVersion":189,"revision":59,"contentType":18647,"locale":27},{"sys":18644},{"type":12,"linkType":13,"id":14},{"sys":18646},{"id":20,"type":12,"linkType":21},{"sys":18648},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18650,"metaTitle":199,"metaDescription":200,"mainTitle":18651,"subtitle":219,"heroImage":18666,"ctaButton":242,"ctaLink":243},[198],{"data":18652,"content":18653,"nodeType":71},{},[18654,18660],{"data":18655,"content":18656,"nodeType":211},{},[18657],{"data":18658,"marks":18659,"value":210,"nodeType":79},{},[],{"data":18661,"content":18662,"nodeType":84},{},[18663],{"data":18664,"marks":18665,"value":218,"nodeType":79},{},[],{"metadata":18667,"sys":18670,"fields":18675},{"tags":18668,"concepts":18669},[],[],{"space":18671,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18673,"publishedVersion":59,"revision":22,"locale":27},{"sys":18672},{"type":12,"linkType":13,"id":14},{"sys":18674},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18676},{"url":234,"details":18677,"fileName":240,"contentType":241},{"size":236,"image":18678},{"width":238,"height":239},{"sys":18680,"fields":18683},{"id":18681,"createdAt":18682},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":18684,"slug":18685,"articleIntro":-1,"category":18686},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[18687],{"metadata":18688,"sys":18691,"fields":18698},{"tags":18689,"concepts":18690},[],[],{"space":18692,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18694,"publishedVersion":189,"revision":59,"contentType":18696,"locale":27},{"sys":18693},{"type":12,"linkType":13,"id":14},{"sys":18695},{"id":20,"type":12,"linkType":21},{"sys":18697},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18699,"metaTitle":199,"metaDescription":200,"mainTitle":18700,"subtitle":219,"heroImage":18715,"ctaButton":242,"ctaLink":243},[198],{"data":18701,"content":18702,"nodeType":71},{},[18703,18709],{"data":18704,"content":18705,"nodeType":211},{},[18706],{"data":18707,"marks":18708,"value":210,"nodeType":79},{},[],{"data":18710,"content":18711,"nodeType":84},{},[18712],{"data":18713,"marks":18714,"value":218,"nodeType":79},{},[],{"metadata":18716,"sys":18719,"fields":18724},{"tags":18717,"concepts":18718},[],[],{"space":18720,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18722,"publishedVersion":59,"revision":22,"locale":27},{"sys":18721},{"type":12,"linkType":13,"id":14},{"sys":18723},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18725},{"url":234,"details":18726,"fileName":240,"contentType":241},{"size":236,"image":18727},{"width":238,"height":239},{"sys":18729,"fields":18732},{"id":18730,"createdAt":18731},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":18733,"slug":18734,"articleIntro":18733,"category":18735},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[18736],{"metadata":18737,"sys":18740,"fields":18747},{"tags":18738,"concepts":18739},[],[],{"space":18741,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18743,"publishedVersion":189,"revision":59,"contentType":18745,"locale":27},{"sys":18742},{"type":12,"linkType":13,"id":14},{"sys":18744},{"id":20,"type":12,"linkType":21},{"sys":18746},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18748,"metaTitle":199,"metaDescription":200,"mainTitle":18749,"subtitle":219,"heroImage":18764,"ctaButton":242,"ctaLink":243},[198],{"data":18750,"content":18751,"nodeType":71},{},[18752,18758],{"data":18753,"content":18754,"nodeType":211},{},[18755],{"data":18756,"marks":18757,"value":210,"nodeType":79},{},[],{"data":18759,"content":18760,"nodeType":84},{},[18761],{"data":18762,"marks":18763,"value":218,"nodeType":79},{},[],{"metadata":18765,"sys":18768,"fields":18773},{"tags":18766,"concepts":18767},[],[],{"space":18769,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18771,"publishedVersion":59,"revision":22,"locale":27},{"sys":18770},{"type":12,"linkType":13,"id":14},{"sys":18772},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18774},{"url":234,"details":18775,"fileName":240,"contentType":241},{"size":236,"image":18776},{"width":238,"height":239},{"sys":18778,"fields":18781},{"id":18779,"createdAt":18780},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":18782,"slug":18783,"articleIntro":18782,"category":18784},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[18785],{"metadata":18786,"sys":18789,"fields":18796},{"tags":18787,"concepts":18788},[],[],{"space":18790,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18792,"publishedVersion":189,"revision":59,"contentType":18794,"locale":27},{"sys":18791},{"type":12,"linkType":13,"id":14},{"sys":18793},{"id":20,"type":12,"linkType":21},{"sys":18795},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18797,"metaTitle":199,"metaDescription":200,"mainTitle":18798,"subtitle":219,"heroImage":18813,"ctaButton":242,"ctaLink":243},[198],{"data":18799,"content":18800,"nodeType":71},{},[18801,18807],{"data":18802,"content":18803,"nodeType":211},{},[18804],{"data":18805,"marks":18806,"value":210,"nodeType":79},{},[],{"data":18808,"content":18809,"nodeType":84},{},[18810],{"data":18811,"marks":18812,"value":218,"nodeType":79},{},[],{"metadata":18814,"sys":18817,"fields":18822},{"tags":18815,"concepts":18816},[],[],{"space":18818,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18820,"publishedVersion":59,"revision":22,"locale":27},{"sys":18819},{"type":12,"linkType":13,"id":14},{"sys":18821},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18823},{"url":234,"details":18824,"fileName":240,"contentType":241},{"size":236,"image":18825},{"width":238,"height":239},{"sys":18827,"fields":18830},{"id":18828,"createdAt":18829},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":18831,"slug":18832,"articleIntro":18831,"category":18833},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[18834],{"metadata":18835,"sys":18838,"fields":18845},{"tags":18836,"concepts":18837},[],[],{"space":18839,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18841,"publishedVersion":189,"revision":59,"contentType":18843,"locale":27},{"sys":18840},{"type":12,"linkType":13,"id":14},{"sys":18842},{"id":20,"type":12,"linkType":21},{"sys":18844},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18846,"metaTitle":199,"metaDescription":200,"mainTitle":18847,"subtitle":219,"heroImage":18862,"ctaButton":242,"ctaLink":243},[198],{"data":18848,"content":18849,"nodeType":71},{},[18850,18856],{"data":18851,"content":18852,"nodeType":211},{},[18853],{"data":18854,"marks":18855,"value":210,"nodeType":79},{},[],{"data":18857,"content":18858,"nodeType":84},{},[18859],{"data":18860,"marks":18861,"value":218,"nodeType":79},{},[],{"metadata":18863,"sys":18866,"fields":18871},{"tags":18864,"concepts":18865},[],[],{"space":18867,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18869,"publishedVersion":59,"revision":22,"locale":27},{"sys":18868},{"type":12,"linkType":13,"id":14},{"sys":18870},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18872},{"url":234,"details":18873,"fileName":240,"contentType":241},{"size":236,"image":18874},{"width":238,"height":239},{"sys":18876,"fields":18879},{"id":18877,"createdAt":18878},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":18880,"slug":18881,"articleIntro":18880,"category":18882},"2185 - Cheptel","compte-2185-cheptel",[18883],{"metadata":18884,"sys":18887,"fields":18894},{"tags":18885,"concepts":18886},[],[],{"space":18888,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18890,"publishedVersion":189,"revision":59,"contentType":18892,"locale":27},{"sys":18889},{"type":12,"linkType":13,"id":14},{"sys":18891},{"id":20,"type":12,"linkType":21},{"sys":18893},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18895,"metaTitle":199,"metaDescription":200,"mainTitle":18896,"subtitle":219,"heroImage":18911,"ctaButton":242,"ctaLink":243},[198],{"data":18897,"content":18898,"nodeType":71},{},[18899,18905],{"data":18900,"content":18901,"nodeType":211},{},[18902],{"data":18903,"marks":18904,"value":210,"nodeType":79},{},[],{"data":18906,"content":18907,"nodeType":84},{},[18908],{"data":18909,"marks":18910,"value":218,"nodeType":79},{},[],{"metadata":18912,"sys":18915,"fields":18920},{"tags":18913,"concepts":18914},[],[],{"space":18916,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18918,"publishedVersion":59,"revision":22,"locale":27},{"sys":18917},{"type":12,"linkType":13,"id":14},{"sys":18919},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18921},{"url":234,"details":18922,"fileName":240,"contentType":241},{"size":236,"image":18923},{"width":238,"height":239},{"sys":18925,"fields":18928},{"id":18926,"createdAt":18927},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":18929,"slug":18930,"articleIntro":18929,"category":18931},"6021 - Matières consommables","compte-6021-matieres-consommables",[18932],{"metadata":18933,"sys":18936,"fields":18943},{"tags":18934,"concepts":18935},[],[],{"space":18937,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18939,"publishedVersion":189,"revision":59,"contentType":18941,"locale":27},{"sys":18938},{"type":12,"linkType":13,"id":14},{"sys":18940},{"id":20,"type":12,"linkType":21},{"sys":18942},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18944,"metaTitle":199,"metaDescription":200,"mainTitle":18945,"subtitle":219,"heroImage":18960,"ctaButton":242,"ctaLink":243},[198],{"data":18946,"content":18947,"nodeType":71},{},[18948,18954],{"data":18949,"content":18950,"nodeType":211},{},[18951],{"data":18952,"marks":18953,"value":210,"nodeType":79},{},[],{"data":18955,"content":18956,"nodeType":84},{},[18957],{"data":18958,"marks":18959,"value":218,"nodeType":79},{},[],{"metadata":18961,"sys":18964,"fields":18969},{"tags":18962,"concepts":18963},[],[],{"space":18965,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":18967,"publishedVersion":59,"revision":22,"locale":27},{"sys":18966},{"type":12,"linkType":13,"id":14},{"sys":18968},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":18970},{"url":234,"details":18971,"fileName":240,"contentType":241},{"size":236,"image":18972},{"width":238,"height":239},{"sys":18974,"fields":18977},{"id":18975,"createdAt":18976},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":18978,"slug":18979,"articleIntro":18978,"category":18980},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[18981],{"metadata":18982,"sys":18985,"fields":18992},{"tags":18983,"concepts":18984},[],[],{"space":18986,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":18988,"publishedVersion":189,"revision":59,"contentType":18990,"locale":27},{"sys":18987},{"type":12,"linkType":13,"id":14},{"sys":18989},{"id":20,"type":12,"linkType":21},{"sys":18991},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":18993,"metaTitle":199,"metaDescription":200,"mainTitle":18994,"subtitle":219,"heroImage":19009,"ctaButton":242,"ctaLink":243},[198],{"data":18995,"content":18996,"nodeType":71},{},[18997,19003],{"data":18998,"content":18999,"nodeType":211},{},[19000],{"data":19001,"marks":19002,"value":210,"nodeType":79},{},[],{"data":19004,"content":19005,"nodeType":84},{},[19006],{"data":19007,"marks":19008,"value":218,"nodeType":79},{},[],{"metadata":19010,"sys":19013,"fields":19018},{"tags":19011,"concepts":19012},[],[],{"space":19014,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19016,"publishedVersion":59,"revision":22,"locale":27},{"sys":19015},{"type":12,"linkType":13,"id":14},{"sys":19017},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19019},{"url":234,"details":19020,"fileName":240,"contentType":241},{"size":236,"image":19021},{"width":238,"height":239},{"sys":19023,"fields":19026},{"id":19024,"createdAt":19025},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":19027,"slug":19028,"articleIntro":19027,"category":19029},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[19030],{"metadata":19031,"sys":19034,"fields":19041},{"tags":19032,"concepts":19033},[],[],{"space":19035,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19037,"publishedVersion":189,"revision":59,"contentType":19039,"locale":27},{"sys":19036},{"type":12,"linkType":13,"id":14},{"sys":19038},{"id":20,"type":12,"linkType":21},{"sys":19040},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19042,"metaTitle":199,"metaDescription":200,"mainTitle":19043,"subtitle":219,"heroImage":19058,"ctaButton":242,"ctaLink":243},[198],{"data":19044,"content":19045,"nodeType":71},{},[19046,19052],{"data":19047,"content":19048,"nodeType":211},{},[19049],{"data":19050,"marks":19051,"value":210,"nodeType":79},{},[],{"data":19053,"content":19054,"nodeType":84},{},[19055],{"data":19056,"marks":19057,"value":218,"nodeType":79},{},[],{"metadata":19059,"sys":19062,"fields":19067},{"tags":19060,"concepts":19061},[],[],{"space":19063,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19065,"publishedVersion":59,"revision":22,"locale":27},{"sys":19064},{"type":12,"linkType":13,"id":14},{"sys":19066},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19068},{"url":234,"details":19069,"fileName":240,"contentType":241},{"size":236,"image":19070},{"width":238,"height":239},{"sys":19072,"fields":19074},{"id":19073,"createdAt":15446},"6d75pXRLLY65vQhQ8x00pr",{"title":19075,"slug":19076,"articleIntro":19075,"category":19077},"355 - Produits finis","compte-355-produits-finis",[19078],{"metadata":19079,"sys":19082,"fields":19089},{"tags":19080,"concepts":19081},[],[],{"space":19083,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19085,"publishedVersion":189,"revision":59,"contentType":19087,"locale":27},{"sys":19084},{"type":12,"linkType":13,"id":14},{"sys":19086},{"id":20,"type":12,"linkType":21},{"sys":19088},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19090,"metaTitle":199,"metaDescription":200,"mainTitle":19091,"subtitle":219,"heroImage":19106,"ctaButton":242,"ctaLink":243},[198],{"data":19092,"content":19093,"nodeType":71},{},[19094,19100],{"data":19095,"content":19096,"nodeType":211},{},[19097],{"data":19098,"marks":19099,"value":210,"nodeType":79},{},[],{"data":19101,"content":19102,"nodeType":84},{},[19103],{"data":19104,"marks":19105,"value":218,"nodeType":79},{},[],{"metadata":19107,"sys":19110,"fields":19115},{"tags":19108,"concepts":19109},[],[],{"space":19111,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19113,"publishedVersion":59,"revision":22,"locale":27},{"sys":19112},{"type":12,"linkType":13,"id":14},{"sys":19114},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19116},{"url":234,"details":19117,"fileName":240,"contentType":241},{"size":236,"image":19118},{"width":238,"height":239},{"sys":19120,"fields":19123},{"id":19121,"createdAt":19122},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":19124,"slug":19125,"articleIntro":19124,"category":19126},"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",[19127],{"metadata":19128,"sys":19131,"fields":19138},{"tags":19129,"concepts":19130},[],[],{"space":19132,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19134,"publishedVersion":189,"revision":59,"contentType":19136,"locale":27},{"sys":19133},{"type":12,"linkType":13,"id":14},{"sys":19135},{"id":20,"type":12,"linkType":21},{"sys":19137},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19139,"metaTitle":199,"metaDescription":200,"mainTitle":19140,"subtitle":219,"heroImage":19155,"ctaButton":242,"ctaLink":243},[198],{"data":19141,"content":19142,"nodeType":71},{},[19143,19149],{"data":19144,"content":19145,"nodeType":211},{},[19146],{"data":19147,"marks":19148,"value":210,"nodeType":79},{},[],{"data":19150,"content":19151,"nodeType":84},{},[19152],{"data":19153,"marks":19154,"value":218,"nodeType":79},{},[],{"metadata":19156,"sys":19159,"fields":19164},{"tags":19157,"concepts":19158},[],[],{"space":19160,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19162,"publishedVersion":59,"revision":22,"locale":27},{"sys":19161},{"type":12,"linkType":13,"id":14},{"sys":19163},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19165},{"url":234,"details":19166,"fileName":240,"contentType":241},{"size":236,"image":19167},{"width":238,"height":239},{"sys":19169,"fields":19172},{"id":19170,"createdAt":19171},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":19173,"slug":19174,"articleIntro":19173,"category":19175},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[19176],{"metadata":19177,"sys":19180,"fields":19187},{"tags":19178,"concepts":19179},[],[],{"space":19181,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19183,"publishedVersion":189,"revision":59,"contentType":19185,"locale":27},{"sys":19182},{"type":12,"linkType":13,"id":14},{"sys":19184},{"id":20,"type":12,"linkType":21},{"sys":19186},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19188,"metaTitle":199,"metaDescription":200,"mainTitle":19189,"subtitle":219,"heroImage":19204,"ctaButton":242,"ctaLink":243},[198],{"data":19190,"content":19191,"nodeType":71},{},[19192,19198],{"data":19193,"content":19194,"nodeType":211},{},[19195],{"data":19196,"marks":19197,"value":210,"nodeType":79},{},[],{"data":19199,"content":19200,"nodeType":84},{},[19201],{"data":19202,"marks":19203,"value":218,"nodeType":79},{},[],{"metadata":19205,"sys":19208,"fields":19213},{"tags":19206,"concepts":19207},[],[],{"space":19209,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19211,"publishedVersion":59,"revision":22,"locale":27},{"sys":19210},{"type":12,"linkType":13,"id":14},{"sys":19212},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19214},{"url":234,"details":19215,"fileName":240,"contentType":241},{"size":236,"image":19216},{"width":238,"height":239},{"sys":19218,"fields":19221},{"id":19219,"createdAt":19220},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":19222,"slug":19223,"articleIntro":19222,"category":19224},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[19225],{"metadata":19226,"sys":19229,"fields":19236},{"tags":19227,"concepts":19228},[],[],{"space":19230,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19232,"publishedVersion":189,"revision":59,"contentType":19234,"locale":27},{"sys":19231},{"type":12,"linkType":13,"id":14},{"sys":19233},{"id":20,"type":12,"linkType":21},{"sys":19235},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19237,"metaTitle":199,"metaDescription":200,"mainTitle":19238,"subtitle":219,"heroImage":19253,"ctaButton":242,"ctaLink":243},[198],{"data":19239,"content":19240,"nodeType":71},{},[19241,19247],{"data":19242,"content":19243,"nodeType":211},{},[19244],{"data":19245,"marks":19246,"value":210,"nodeType":79},{},[],{"data":19248,"content":19249,"nodeType":84},{},[19250],{"data":19251,"marks":19252,"value":218,"nodeType":79},{},[],{"metadata":19254,"sys":19257,"fields":19262},{"tags":19255,"concepts":19256},[],[],{"space":19258,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19260,"publishedVersion":59,"revision":22,"locale":27},{"sys":19259},{"type":12,"linkType":13,"id":14},{"sys":19261},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19263},{"url":234,"details":19264,"fileName":240,"contentType":241},{"size":236,"image":19265},{"width":238,"height":239},{"sys":19267,"fields":19270},{"id":19268,"createdAt":19269},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":19271,"slug":19272,"articleIntro":-1,"category":19273},"Compte 628 - Divers","compte-628-divers",[19274],{"metadata":19275,"sys":19278,"fields":19285},{"tags":19276,"concepts":19277},[],[],{"space":19279,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19281,"publishedVersion":189,"revision":59,"contentType":19283,"locale":27},{"sys":19280},{"type":12,"linkType":13,"id":14},{"sys":19282},{"id":20,"type":12,"linkType":21},{"sys":19284},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19286,"metaTitle":199,"metaDescription":200,"mainTitle":19287,"subtitle":219,"heroImage":19302,"ctaButton":242,"ctaLink":243},[198],{"data":19288,"content":19289,"nodeType":71},{},[19290,19296],{"data":19291,"content":19292,"nodeType":211},{},[19293],{"data":19294,"marks":19295,"value":210,"nodeType":79},{},[],{"data":19297,"content":19298,"nodeType":84},{},[19299],{"data":19300,"marks":19301,"value":218,"nodeType":79},{},[],{"metadata":19303,"sys":19306,"fields":19311},{"tags":19304,"concepts":19305},[],[],{"space":19307,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19309,"publishedVersion":59,"revision":22,"locale":27},{"sys":19308},{"type":12,"linkType":13,"id":14},{"sys":19310},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19312},{"url":234,"details":19313,"fileName":240,"contentType":241},{"size":236,"image":19314},{"width":238,"height":239},{"sys":19316,"fields":19319},{"id":19317,"createdAt":19318},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":19320,"slug":19321,"articleIntro":19320,"category":19322},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[19323],{"metadata":19324,"sys":19327,"fields":19334},{"tags":19325,"concepts":19326},[],[],{"space":19328,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19330,"publishedVersion":189,"revision":59,"contentType":19332,"locale":27},{"sys":19329},{"type":12,"linkType":13,"id":14},{"sys":19331},{"id":20,"type":12,"linkType":21},{"sys":19333},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19335,"metaTitle":199,"metaDescription":200,"mainTitle":19336,"subtitle":219,"heroImage":19351,"ctaButton":242,"ctaLink":243},[198],{"data":19337,"content":19338,"nodeType":71},{},[19339,19345],{"data":19340,"content":19341,"nodeType":211},{},[19342],{"data":19343,"marks":19344,"value":210,"nodeType":79},{},[],{"data":19346,"content":19347,"nodeType":84},{},[19348],{"data":19349,"marks":19350,"value":218,"nodeType":79},{},[],{"metadata":19352,"sys":19355,"fields":19360},{"tags":19353,"concepts":19354},[],[],{"space":19356,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19358,"publishedVersion":59,"revision":22,"locale":27},{"sys":19357},{"type":12,"linkType":13,"id":14},{"sys":19359},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19361},{"url":234,"details":19362,"fileName":240,"contentType":241},{"size":236,"image":19363},{"width":238,"height":239},{"sys":19365,"fields":19368},{"id":19366,"createdAt":19367},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":19369,"slug":19370,"articleIntro":19369,"category":19371},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[19372],{"metadata":19373,"sys":19376,"fields":19383},{"tags":19374,"concepts":19375},[],[],{"space":19377,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19379,"publishedVersion":189,"revision":59,"contentType":19381,"locale":27},{"sys":19378},{"type":12,"linkType":13,"id":14},{"sys":19380},{"id":20,"type":12,"linkType":21},{"sys":19382},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19384,"metaTitle":199,"metaDescription":200,"mainTitle":19385,"subtitle":219,"heroImage":19400,"ctaButton":242,"ctaLink":243},[198],{"data":19386,"content":19387,"nodeType":71},{},[19388,19394],{"data":19389,"content":19390,"nodeType":211},{},[19391],{"data":19392,"marks":19393,"value":210,"nodeType":79},{},[],{"data":19395,"content":19396,"nodeType":84},{},[19397],{"data":19398,"marks":19399,"value":218,"nodeType":79},{},[],{"metadata":19401,"sys":19404,"fields":19409},{"tags":19402,"concepts":19403},[],[],{"space":19405,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19407,"publishedVersion":59,"revision":22,"locale":27},{"sys":19406},{"type":12,"linkType":13,"id":14},{"sys":19408},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19410},{"url":234,"details":19411,"fileName":240,"contentType":241},{"size":236,"image":19412},{"width":238,"height":239},{"sys":19414,"fields":19417},{"id":19415,"createdAt":19416},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":19418,"slug":19419,"articleIntro":19418,"category":19420},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[19421],{"metadata":19422,"sys":19425,"fields":19432},{"tags":19423,"concepts":19424},[],[],{"space":19426,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19428,"publishedVersion":189,"revision":59,"contentType":19430,"locale":27},{"sys":19427},{"type":12,"linkType":13,"id":14},{"sys":19429},{"id":20,"type":12,"linkType":21},{"sys":19431},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19433,"metaTitle":199,"metaDescription":200,"mainTitle":19434,"subtitle":219,"heroImage":19449,"ctaButton":242,"ctaLink":243},[198],{"data":19435,"content":19436,"nodeType":71},{},[19437,19443],{"data":19438,"content":19439,"nodeType":211},{},[19440],{"data":19441,"marks":19442,"value":210,"nodeType":79},{},[],{"data":19444,"content":19445,"nodeType":84},{},[19446],{"data":19447,"marks":19448,"value":218,"nodeType":79},{},[],{"metadata":19450,"sys":19453,"fields":19458},{"tags":19451,"concepts":19452},[],[],{"space":19454,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19456,"publishedVersion":59,"revision":22,"locale":27},{"sys":19455},{"type":12,"linkType":13,"id":14},{"sys":19457},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19459},{"url":234,"details":19460,"fileName":240,"contentType":241},{"size":236,"image":19461},{"width":238,"height":239},{"sys":19463,"fields":19466},{"id":19464,"createdAt":19465},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":19467,"slug":19468,"articleIntro":-1,"category":19469},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[19470],{"metadata":19471,"sys":19474,"fields":19481},{"tags":19472,"concepts":19473},[],[],{"space":19475,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19477,"publishedVersion":189,"revision":59,"contentType":19479,"locale":27},{"sys":19476},{"type":12,"linkType":13,"id":14},{"sys":19478},{"id":20,"type":12,"linkType":21},{"sys":19480},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19482,"metaTitle":199,"metaDescription":200,"mainTitle":19483,"subtitle":219,"heroImage":19498,"ctaButton":242,"ctaLink":243},[198],{"data":19484,"content":19485,"nodeType":71},{},[19486,19492],{"data":19487,"content":19488,"nodeType":211},{},[19489],{"data":19490,"marks":19491,"value":210,"nodeType":79},{},[],{"data":19493,"content":19494,"nodeType":84},{},[19495],{"data":19496,"marks":19497,"value":218,"nodeType":79},{},[],{"metadata":19499,"sys":19502,"fields":19507},{"tags":19500,"concepts":19501},[],[],{"space":19503,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19505,"publishedVersion":59,"revision":22,"locale":27},{"sys":19504},{"type":12,"linkType":13,"id":14},{"sys":19506},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19508},{"url":234,"details":19509,"fileName":240,"contentType":241},{"size":236,"image":19510},{"width":238,"height":239},{"sys":19512,"fields":19515},{"id":19513,"createdAt":19514},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":19516,"slug":19517,"articleIntro":19516,"category":19518},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[19519],{"metadata":19520,"sys":19523,"fields":19530},{"tags":19521,"concepts":19522},[],[],{"space":19524,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19526,"publishedVersion":189,"revision":59,"contentType":19528,"locale":27},{"sys":19525},{"type":12,"linkType":13,"id":14},{"sys":19527},{"id":20,"type":12,"linkType":21},{"sys":19529},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19531,"metaTitle":199,"metaDescription":200,"mainTitle":19532,"subtitle":219,"heroImage":19547,"ctaButton":242,"ctaLink":243},[198],{"data":19533,"content":19534,"nodeType":71},{},[19535,19541],{"data":19536,"content":19537,"nodeType":211},{},[19538],{"data":19539,"marks":19540,"value":210,"nodeType":79},{},[],{"data":19542,"content":19543,"nodeType":84},{},[19544],{"data":19545,"marks":19546,"value":218,"nodeType":79},{},[],{"metadata":19548,"sys":19551,"fields":19556},{"tags":19549,"concepts":19550},[],[],{"space":19552,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19554,"publishedVersion":59,"revision":22,"locale":27},{"sys":19553},{"type":12,"linkType":13,"id":14},{"sys":19555},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19557},{"url":234,"details":19558,"fileName":240,"contentType":241},{"size":236,"image":19559},{"width":238,"height":239},{"sys":19561,"fields":19564},{"id":19562,"createdAt":19563},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":19565,"slug":19566,"articleIntro":19565,"category":19567},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[19568],{"metadata":19569,"sys":19572,"fields":19579},{"tags":19570,"concepts":19571},[],[],{"space":19573,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19575,"publishedVersion":189,"revision":59,"contentType":19577,"locale":27},{"sys":19574},{"type":12,"linkType":13,"id":14},{"sys":19576},{"id":20,"type":12,"linkType":21},{"sys":19578},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19580,"metaTitle":199,"metaDescription":200,"mainTitle":19581,"subtitle":219,"heroImage":19596,"ctaButton":242,"ctaLink":243},[198],{"data":19582,"content":19583,"nodeType":71},{},[19584,19590],{"data":19585,"content":19586,"nodeType":211},{},[19587],{"data":19588,"marks":19589,"value":210,"nodeType":79},{},[],{"data":19591,"content":19592,"nodeType":84},{},[19593],{"data":19594,"marks":19595,"value":218,"nodeType":79},{},[],{"metadata":19597,"sys":19600,"fields":19605},{"tags":19598,"concepts":19599},[],[],{"space":19601,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19603,"publishedVersion":59,"revision":22,"locale":27},{"sys":19602},{"type":12,"linkType":13,"id":14},{"sys":19604},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19606},{"url":234,"details":19607,"fileName":240,"contentType":241},{"size":236,"image":19608},{"width":238,"height":239},{"sys":19610,"fields":19613},{"id":19611,"createdAt":19612},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":19614,"slug":19615,"articleIntro":19614,"category":19616},"Compte 614 - Charges locatives","compte-614-charges-locatives",[19617],{"metadata":19618,"sys":19621,"fields":19628},{"tags":19619,"concepts":19620},[],[],{"space":19622,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19624,"publishedVersion":189,"revision":59,"contentType":19626,"locale":27},{"sys":19623},{"type":12,"linkType":13,"id":14},{"sys":19625},{"id":20,"type":12,"linkType":21},{"sys":19627},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19629,"metaTitle":199,"metaDescription":200,"mainTitle":19630,"subtitle":219,"heroImage":19645,"ctaButton":242,"ctaLink":243},[198],{"data":19631,"content":19632,"nodeType":71},{},[19633,19639],{"data":19634,"content":19635,"nodeType":211},{},[19636],{"data":19637,"marks":19638,"value":210,"nodeType":79},{},[],{"data":19640,"content":19641,"nodeType":84},{},[19642],{"data":19643,"marks":19644,"value":218,"nodeType":79},{},[],{"metadata":19646,"sys":19649,"fields":19654},{"tags":19647,"concepts":19648},[],[],{"space":19650,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19652,"publishedVersion":59,"revision":22,"locale":27},{"sys":19651},{"type":12,"linkType":13,"id":14},{"sys":19653},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19655},{"url":234,"details":19656,"fileName":240,"contentType":241},{"size":236,"image":19657},{"width":238,"height":239},{"sys":19659,"fields":19662},{"id":19660,"createdAt":19661},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":19663,"slug":19664,"articleIntro":19663,"category":19665},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[19666],{"metadata":19667,"sys":19670,"fields":19677},{"tags":19668,"concepts":19669},[],[],{"space":19671,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19673,"publishedVersion":189,"revision":59,"contentType":19675,"locale":27},{"sys":19672},{"type":12,"linkType":13,"id":14},{"sys":19674},{"id":20,"type":12,"linkType":21},{"sys":19676},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19678,"metaTitle":199,"metaDescription":200,"mainTitle":19679,"subtitle":219,"heroImage":19694,"ctaButton":242,"ctaLink":243},[198],{"data":19680,"content":19681,"nodeType":71},{},[19682,19688],{"data":19683,"content":19684,"nodeType":211},{},[19685],{"data":19686,"marks":19687,"value":210,"nodeType":79},{},[],{"data":19689,"content":19690,"nodeType":84},{},[19691],{"data":19692,"marks":19693,"value":218,"nodeType":79},{},[],{"metadata":19695,"sys":19698,"fields":19703},{"tags":19696,"concepts":19697},[],[],{"space":19699,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19701,"publishedVersion":59,"revision":22,"locale":27},{"sys":19700},{"type":12,"linkType":13,"id":14},{"sys":19702},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19704},{"url":234,"details":19705,"fileName":240,"contentType":241},{"size":236,"image":19706},{"width":238,"height":239},{"sys":19708,"fields":19711},{"id":19709,"createdAt":19710},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":19712,"slug":19713,"articleIntro":19712,"category":19714},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[19715],{"metadata":19716,"sys":19719,"fields":19726},{"tags":19717,"concepts":19718},[],[],{"space":19720,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19722,"publishedVersion":189,"revision":59,"contentType":19724,"locale":27},{"sys":19721},{"type":12,"linkType":13,"id":14},{"sys":19723},{"id":20,"type":12,"linkType":21},{"sys":19725},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19727,"metaTitle":199,"metaDescription":200,"mainTitle":19728,"subtitle":219,"heroImage":19743,"ctaButton":242,"ctaLink":243},[198],{"data":19729,"content":19730,"nodeType":71},{},[19731,19737],{"data":19732,"content":19733,"nodeType":211},{},[19734],{"data":19735,"marks":19736,"value":210,"nodeType":79},{},[],{"data":19738,"content":19739,"nodeType":84},{},[19740],{"data":19741,"marks":19742,"value":218,"nodeType":79},{},[],{"metadata":19744,"sys":19747,"fields":19752},{"tags":19745,"concepts":19746},[],[],{"space":19748,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19750,"publishedVersion":59,"revision":22,"locale":27},{"sys":19749},{"type":12,"linkType":13,"id":14},{"sys":19751},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19753},{"url":234,"details":19754,"fileName":240,"contentType":241},{"size":236,"image":19755},{"width":238,"height":239},{"sys":19757,"fields":19758},{"id":15,"createdAt":17},{"title":29,"slug":174,"articleIntro":29,"category":19759},[19760],{"metadata":19761,"sys":19764,"fields":19771},{"tags":19762,"concepts":19763},[],[],{"space":19765,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19767,"publishedVersion":189,"revision":59,"contentType":19769,"locale":27},{"sys":19766},{"type":12,"linkType":13,"id":14},{"sys":19768},{"id":20,"type":12,"linkType":21},{"sys":19770},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19772,"metaTitle":199,"metaDescription":200,"mainTitle":19773,"subtitle":219,"heroImage":19788,"ctaButton":242,"ctaLink":243},[198],{"data":19774,"content":19775,"nodeType":71},{},[19776,19782],{"data":19777,"content":19778,"nodeType":211},{},[19779],{"data":19780,"marks":19781,"value":210,"nodeType":79},{},[],{"data":19783,"content":19784,"nodeType":84},{},[19785],{"data":19786,"marks":19787,"value":218,"nodeType":79},{},[],{"metadata":19789,"sys":19792,"fields":19797},{"tags":19790,"concepts":19791},[],[],{"space":19793,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19795,"publishedVersion":59,"revision":22,"locale":27},{"sys":19794},{"type":12,"linkType":13,"id":14},{"sys":19796},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19798},{"url":234,"details":19799,"fileName":240,"contentType":241},{"size":236,"image":19800},{"width":238,"height":239},{"sys":19802,"fields":19805},{"id":19803,"createdAt":19804},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":19806,"slug":19807,"articleIntro":-1,"category":19808},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[19809],{"metadata":19810,"sys":19813,"fields":19820},{"tags":19811,"concepts":19812},[],[],{"space":19814,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19816,"publishedVersion":189,"revision":59,"contentType":19818,"locale":27},{"sys":19815},{"type":12,"linkType":13,"id":14},{"sys":19817},{"id":20,"type":12,"linkType":21},{"sys":19819},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19821,"metaTitle":199,"metaDescription":200,"mainTitle":19822,"subtitle":219,"heroImage":19837,"ctaButton":242,"ctaLink":243},[198],{"data":19823,"content":19824,"nodeType":71},{},[19825,19831],{"data":19826,"content":19827,"nodeType":211},{},[19828],{"data":19829,"marks":19830,"value":210,"nodeType":79},{},[],{"data":19832,"content":19833,"nodeType":84},{},[19834],{"data":19835,"marks":19836,"value":218,"nodeType":79},{},[],{"metadata":19838,"sys":19841,"fields":19846},{"tags":19839,"concepts":19840},[],[],{"space":19842,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19844,"publishedVersion":59,"revision":22,"locale":27},{"sys":19843},{"type":12,"linkType":13,"id":14},{"sys":19845},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19847},{"url":234,"details":19848,"fileName":240,"contentType":241},{"size":236,"image":19849},{"width":238,"height":239},{"sys":19851,"fields":19854},{"id":19852,"createdAt":19853},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":19855,"slug":19856,"articleIntro":19855,"category":19857},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[19858],{"metadata":19859,"sys":19862,"fields":19869},{"tags":19860,"concepts":19861},[],[],{"space":19863,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19865,"publishedVersion":189,"revision":59,"contentType":19867,"locale":27},{"sys":19864},{"type":12,"linkType":13,"id":14},{"sys":19866},{"id":20,"type":12,"linkType":21},{"sys":19868},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19870,"metaTitle":199,"metaDescription":200,"mainTitle":19871,"subtitle":219,"heroImage":19886,"ctaButton":242,"ctaLink":243},[198],{"data":19872,"content":19873,"nodeType":71},{},[19874,19880],{"data":19875,"content":19876,"nodeType":211},{},[19877],{"data":19878,"marks":19879,"value":210,"nodeType":79},{},[],{"data":19881,"content":19882,"nodeType":84},{},[19883],{"data":19884,"marks":19885,"value":218,"nodeType":79},{},[],{"metadata":19887,"sys":19890,"fields":19895},{"tags":19888,"concepts":19889},[],[],{"space":19891,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19893,"publishedVersion":59,"revision":22,"locale":27},{"sys":19892},{"type":12,"linkType":13,"id":14},{"sys":19894},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19896},{"url":234,"details":19897,"fileName":240,"contentType":241},{"size":236,"image":19898},{"width":238,"height":239},{"sys":19900,"fields":19903},{"id":19901,"createdAt":19902},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":19904,"slug":19905,"articleIntro":19904,"category":19906},"2748 - Autres prêts","compte-2748-autres-prets",[19907],{"metadata":19908,"sys":19911,"fields":19918},{"tags":19909,"concepts":19910},[],[],{"space":19912,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19914,"publishedVersion":189,"revision":59,"contentType":19916,"locale":27},{"sys":19913},{"type":12,"linkType":13,"id":14},{"sys":19915},{"id":20,"type":12,"linkType":21},{"sys":19917},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19919,"metaTitle":199,"metaDescription":200,"mainTitle":19920,"subtitle":219,"heroImage":19935,"ctaButton":242,"ctaLink":243},[198],{"data":19921,"content":19922,"nodeType":71},{},[19923,19929],{"data":19924,"content":19925,"nodeType":211},{},[19926],{"data":19927,"marks":19928,"value":210,"nodeType":79},{},[],{"data":19930,"content":19931,"nodeType":84},{},[19932],{"data":19933,"marks":19934,"value":218,"nodeType":79},{},[],{"metadata":19936,"sys":19939,"fields":19944},{"tags":19937,"concepts":19938},[],[],{"space":19940,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19942,"publishedVersion":59,"revision":22,"locale":27},{"sys":19941},{"type":12,"linkType":13,"id":14},{"sys":19943},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19945},{"url":234,"details":19946,"fileName":240,"contentType":241},{"size":236,"image":19947},{"width":238,"height":239},{"sys":19949,"fields":19952},{"id":19950,"createdAt":19951},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":19953,"slug":19954,"articleIntro":-1,"category":19955},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[19956],{"metadata":19957,"sys":19960,"fields":19967},{"tags":19958,"concepts":19959},[],[],{"space":19961,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":19963,"publishedVersion":189,"revision":59,"contentType":19965,"locale":27},{"sys":19962},{"type":12,"linkType":13,"id":14},{"sys":19964},{"id":20,"type":12,"linkType":21},{"sys":19966},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":19968,"metaTitle":199,"metaDescription":200,"mainTitle":19969,"subtitle":219,"heroImage":19984,"ctaButton":242,"ctaLink":243},[198],{"data":19970,"content":19971,"nodeType":71},{},[19972,19978],{"data":19973,"content":19974,"nodeType":211},{},[19975],{"data":19976,"marks":19977,"value":210,"nodeType":79},{},[],{"data":19979,"content":19980,"nodeType":84},{},[19981],{"data":19982,"marks":19983,"value":218,"nodeType":79},{},[],{"metadata":19985,"sys":19988,"fields":19993},{"tags":19986,"concepts":19987},[],[],{"space":19989,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":19991,"publishedVersion":59,"revision":22,"locale":27},{"sys":19990},{"type":12,"linkType":13,"id":14},{"sys":19992},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":19994},{"url":234,"details":19995,"fileName":240,"contentType":241},{"size":236,"image":19996},{"width":238,"height":239},{"sys":19998,"fields":20001},{"id":19999,"createdAt":20000},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":20002,"slug":20003,"articleIntro":20002,"category":20004},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[20005],{"metadata":20006,"sys":20009,"fields":20016},{"tags":20007,"concepts":20008},[],[],{"space":20010,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20012,"publishedVersion":189,"revision":59,"contentType":20014,"locale":27},{"sys":20011},{"type":12,"linkType":13,"id":14},{"sys":20013},{"id":20,"type":12,"linkType":21},{"sys":20015},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20017,"metaTitle":199,"metaDescription":200,"mainTitle":20018,"subtitle":219,"heroImage":20033,"ctaButton":242,"ctaLink":243},[198],{"data":20019,"content":20020,"nodeType":71},{},[20021,20027],{"data":20022,"content":20023,"nodeType":211},{},[20024],{"data":20025,"marks":20026,"value":210,"nodeType":79},{},[],{"data":20028,"content":20029,"nodeType":84},{},[20030],{"data":20031,"marks":20032,"value":218,"nodeType":79},{},[],{"metadata":20034,"sys":20037,"fields":20042},{"tags":20035,"concepts":20036},[],[],{"space":20038,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20040,"publishedVersion":59,"revision":22,"locale":27},{"sys":20039},{"type":12,"linkType":13,"id":14},{"sys":20041},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20043},{"url":234,"details":20044,"fileName":240,"contentType":241},{"size":236,"image":20045},{"width":238,"height":239},{"sys":20047,"fields":20050},{"id":20048,"createdAt":20049},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":20051,"slug":20052,"articleIntro":20051,"category":20053},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[20054],{"metadata":20055,"sys":20058,"fields":20065},{"tags":20056,"concepts":20057},[],[],{"space":20059,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20061,"publishedVersion":189,"revision":59,"contentType":20063,"locale":27},{"sys":20060},{"type":12,"linkType":13,"id":14},{"sys":20062},{"id":20,"type":12,"linkType":21},{"sys":20064},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20066,"metaTitle":199,"metaDescription":200,"mainTitle":20067,"subtitle":219,"heroImage":20082,"ctaButton":242,"ctaLink":243},[198],{"data":20068,"content":20069,"nodeType":71},{},[20070,20076],{"data":20071,"content":20072,"nodeType":211},{},[20073],{"data":20074,"marks":20075,"value":210,"nodeType":79},{},[],{"data":20077,"content":20078,"nodeType":84},{},[20079],{"data":20080,"marks":20081,"value":218,"nodeType":79},{},[],{"metadata":20083,"sys":20086,"fields":20091},{"tags":20084,"concepts":20085},[],[],{"space":20087,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20089,"publishedVersion":59,"revision":22,"locale":27},{"sys":20088},{"type":12,"linkType":13,"id":14},{"sys":20090},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20092},{"url":234,"details":20093,"fileName":240,"contentType":241},{"size":236,"image":20094},{"width":238,"height":239},{"sys":20096,"fields":20099},{"id":20097,"createdAt":20098},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20100,"slug":20101,"articleIntro":20100,"category":20102},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20103],{"metadata":20104,"sys":20107,"fields":20114},{"tags":20105,"concepts":20106},[],[],{"space":20108,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20110,"publishedVersion":189,"revision":59,"contentType":20112,"locale":27},{"sys":20109},{"type":12,"linkType":13,"id":14},{"sys":20111},{"id":20,"type":12,"linkType":21},{"sys":20113},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20115,"metaTitle":199,"metaDescription":200,"mainTitle":20116,"subtitle":219,"heroImage":20131,"ctaButton":242,"ctaLink":243},[198],{"data":20117,"content":20118,"nodeType":71},{},[20119,20125],{"data":20120,"content":20121,"nodeType":211},{},[20122],{"data":20123,"marks":20124,"value":210,"nodeType":79},{},[],{"data":20126,"content":20127,"nodeType":84},{},[20128],{"data":20129,"marks":20130,"value":218,"nodeType":79},{},[],{"metadata":20132,"sys":20135,"fields":20140},{"tags":20133,"concepts":20134},[],[],{"space":20136,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20138,"publishedVersion":59,"revision":22,"locale":27},{"sys":20137},{"type":12,"linkType":13,"id":14},{"sys":20139},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20141},{"url":234,"details":20142,"fileName":240,"contentType":241},{"size":236,"image":20143},{"width":238,"height":239},{"sys":20145,"fields":20148},{"id":20146,"createdAt":20147},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":20149,"slug":20150,"articleIntro":-1,"category":20151},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[20152],{"metadata":20153,"sys":20156,"fields":20163},{"tags":20154,"concepts":20155},[],[],{"space":20157,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20159,"publishedVersion":189,"revision":59,"contentType":20161,"locale":27},{"sys":20158},{"type":12,"linkType":13,"id":14},{"sys":20160},{"id":20,"type":12,"linkType":21},{"sys":20162},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20164,"metaTitle":199,"metaDescription":200,"mainTitle":20165,"subtitle":219,"heroImage":20180,"ctaButton":242,"ctaLink":243},[198],{"data":20166,"content":20167,"nodeType":71},{},[20168,20174],{"data":20169,"content":20170,"nodeType":211},{},[20171],{"data":20172,"marks":20173,"value":210,"nodeType":79},{},[],{"data":20175,"content":20176,"nodeType":84},{},[20177],{"data":20178,"marks":20179,"value":218,"nodeType":79},{},[],{"metadata":20181,"sys":20184,"fields":20189},{"tags":20182,"concepts":20183},[],[],{"space":20185,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20187,"publishedVersion":59,"revision":22,"locale":27},{"sys":20186},{"type":12,"linkType":13,"id":14},{"sys":20188},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20190},{"url":234,"details":20191,"fileName":240,"contentType":241},{"size":236,"image":20192},{"width":238,"height":239},{"sys":20194,"fields":20197},{"id":20195,"createdAt":20196},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":20198,"slug":20199,"articleIntro":20198,"category":20200},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[20201],{"metadata":20202,"sys":20205,"fields":20212},{"tags":20203,"concepts":20204},[],[],{"space":20206,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20208,"publishedVersion":189,"revision":59,"contentType":20210,"locale":27},{"sys":20207},{"type":12,"linkType":13,"id":14},{"sys":20209},{"id":20,"type":12,"linkType":21},{"sys":20211},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20213,"metaTitle":199,"metaDescription":200,"mainTitle":20214,"subtitle":219,"heroImage":20229,"ctaButton":242,"ctaLink":243},[198],{"data":20215,"content":20216,"nodeType":71},{},[20217,20223],{"data":20218,"content":20219,"nodeType":211},{},[20220],{"data":20221,"marks":20222,"value":210,"nodeType":79},{},[],{"data":20224,"content":20225,"nodeType":84},{},[20226],{"data":20227,"marks":20228,"value":218,"nodeType":79},{},[],{"metadata":20230,"sys":20233,"fields":20238},{"tags":20231,"concepts":20232},[],[],{"space":20234,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20236,"publishedVersion":59,"revision":22,"locale":27},{"sys":20235},{"type":12,"linkType":13,"id":14},{"sys":20237},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20239},{"url":234,"details":20240,"fileName":240,"contentType":241},{"size":236,"image":20241},{"width":238,"height":239},{"sys":20243,"fields":20246},{"id":20244,"createdAt":20245},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":20247,"slug":20248,"articleIntro":20247,"category":20249},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[20250],{"metadata":20251,"sys":20254,"fields":20261},{"tags":20252,"concepts":20253},[],[],{"space":20255,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20257,"publishedVersion":189,"revision":59,"contentType":20259,"locale":27},{"sys":20256},{"type":12,"linkType":13,"id":14},{"sys":20258},{"id":20,"type":12,"linkType":21},{"sys":20260},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20262,"metaTitle":199,"metaDescription":200,"mainTitle":20263,"subtitle":219,"heroImage":20278,"ctaButton":242,"ctaLink":243},[198],{"data":20264,"content":20265,"nodeType":71},{},[20266,20272],{"data":20267,"content":20268,"nodeType":211},{},[20269],{"data":20270,"marks":20271,"value":210,"nodeType":79},{},[],{"data":20273,"content":20274,"nodeType":84},{},[20275],{"data":20276,"marks":20277,"value":218,"nodeType":79},{},[],{"metadata":20279,"sys":20282,"fields":20287},{"tags":20280,"concepts":20281},[],[],{"space":20283,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20285,"publishedVersion":59,"revision":22,"locale":27},{"sys":20284},{"type":12,"linkType":13,"id":14},{"sys":20286},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20288},{"url":234,"details":20289,"fileName":240,"contentType":241},{"size":236,"image":20290},{"width":238,"height":239},{"sys":20292,"fields":20295},{"id":20293,"createdAt":20294},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":20296,"slug":20297,"articleIntro":20296,"category":20298},"2313 - Constructions","compte-2313-constructions",[20299],{"metadata":20300,"sys":20303,"fields":20310},{"tags":20301,"concepts":20302},[],[],{"space":20304,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20306,"publishedVersion":189,"revision":59,"contentType":20308,"locale":27},{"sys":20305},{"type":12,"linkType":13,"id":14},{"sys":20307},{"id":20,"type":12,"linkType":21},{"sys":20309},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20311,"metaTitle":199,"metaDescription":200,"mainTitle":20312,"subtitle":219,"heroImage":20327,"ctaButton":242,"ctaLink":243},[198],{"data":20313,"content":20314,"nodeType":71},{},[20315,20321],{"data":20316,"content":20317,"nodeType":211},{},[20318],{"data":20319,"marks":20320,"value":210,"nodeType":79},{},[],{"data":20322,"content":20323,"nodeType":84},{},[20324],{"data":20325,"marks":20326,"value":218,"nodeType":79},{},[],{"metadata":20328,"sys":20331,"fields":20336},{"tags":20329,"concepts":20330},[],[],{"space":20332,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20334,"publishedVersion":59,"revision":22,"locale":27},{"sys":20333},{"type":12,"linkType":13,"id":14},{"sys":20335},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20337},{"url":234,"details":20338,"fileName":240,"contentType":241},{"size":236,"image":20339},{"width":238,"height":239},{"sys":20341,"fields":20344},{"id":20342,"createdAt":20343},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":20345,"slug":20346,"articleIntro":-1,"category":20347},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[20348],{"metadata":20349,"sys":20352,"fields":20359},{"tags":20350,"concepts":20351},[],[],{"space":20353,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20355,"publishedVersion":189,"revision":59,"contentType":20357,"locale":27},{"sys":20354},{"type":12,"linkType":13,"id":14},{"sys":20356},{"id":20,"type":12,"linkType":21},{"sys":20358},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20360,"metaTitle":199,"metaDescription":200,"mainTitle":20361,"subtitle":219,"heroImage":20376,"ctaButton":242,"ctaLink":243},[198],{"data":20362,"content":20363,"nodeType":71},{},[20364,20370],{"data":20365,"content":20366,"nodeType":211},{},[20367],{"data":20368,"marks":20369,"value":210,"nodeType":79},{},[],{"data":20371,"content":20372,"nodeType":84},{},[20373],{"data":20374,"marks":20375,"value":218,"nodeType":79},{},[],{"metadata":20377,"sys":20380,"fields":20385},{"tags":20378,"concepts":20379},[],[],{"space":20381,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20383,"publishedVersion":59,"revision":22,"locale":27},{"sys":20382},{"type":12,"linkType":13,"id":14},{"sys":20384},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20386},{"url":234,"details":20387,"fileName":240,"contentType":241},{"size":236,"image":20388},{"width":238,"height":239},{"sys":20390,"fields":20393},{"id":20391,"createdAt":20392},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":20394,"slug":20395,"articleIntro":20396,"category":20397},"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.",[20398],{"metadata":20399,"sys":20402,"fields":20409},{"tags":20400,"concepts":20401},[],[],{"space":20403,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20405,"publishedVersion":189,"revision":59,"contentType":20407,"locale":27},{"sys":20404},{"type":12,"linkType":13,"id":14},{"sys":20406},{"id":20,"type":12,"linkType":21},{"sys":20408},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20410,"metaTitle":199,"metaDescription":200,"mainTitle":20411,"subtitle":219,"heroImage":20426,"ctaButton":242,"ctaLink":243},[198],{"data":20412,"content":20413,"nodeType":71},{},[20414,20420],{"data":20415,"content":20416,"nodeType":211},{},[20417],{"data":20418,"marks":20419,"value":210,"nodeType":79},{},[],{"data":20421,"content":20422,"nodeType":84},{},[20423],{"data":20424,"marks":20425,"value":218,"nodeType":79},{},[],{"metadata":20427,"sys":20430,"fields":20435},{"tags":20428,"concepts":20429},[],[],{"space":20431,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20433,"publishedVersion":59,"revision":22,"locale":27},{"sys":20432},{"type":12,"linkType":13,"id":14},{"sys":20434},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20436},{"url":234,"details":20437,"fileName":240,"contentType":241},{"size":236,"image":20438},{"width":238,"height":239},{"sys":20440,"fields":20443},{"id":20441,"createdAt":20442},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":20444,"slug":20445,"articleIntro":-1,"category":20446},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[20447],{"metadata":20448,"sys":20451,"fields":20458},{"tags":20449,"concepts":20450},[],[],{"space":20452,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20454,"publishedVersion":189,"revision":59,"contentType":20456,"locale":27},{"sys":20453},{"type":12,"linkType":13,"id":14},{"sys":20455},{"id":20,"type":12,"linkType":21},{"sys":20457},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20459,"metaTitle":199,"metaDescription":200,"mainTitle":20460,"subtitle":219,"heroImage":20475,"ctaButton":242,"ctaLink":243},[198],{"data":20461,"content":20462,"nodeType":71},{},[20463,20469],{"data":20464,"content":20465,"nodeType":211},{},[20466],{"data":20467,"marks":20468,"value":210,"nodeType":79},{},[],{"data":20470,"content":20471,"nodeType":84},{},[20472],{"data":20473,"marks":20474,"value":218,"nodeType":79},{},[],{"metadata":20476,"sys":20479,"fields":20484},{"tags":20477,"concepts":20478},[],[],{"space":20480,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20482,"publishedVersion":59,"revision":22,"locale":27},{"sys":20481},{"type":12,"linkType":13,"id":14},{"sys":20483},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20485},{"url":234,"details":20486,"fileName":240,"contentType":241},{"size":236,"image":20487},{"width":238,"height":239},{"sys":20489,"fields":20492},{"id":20490,"createdAt":20491},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":20493,"slug":20494,"articleIntro":20493,"category":20495},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[20496],{"metadata":20497,"sys":20500,"fields":20507},{"tags":20498,"concepts":20499},[],[],{"space":20501,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20503,"publishedVersion":189,"revision":59,"contentType":20505,"locale":27},{"sys":20502},{"type":12,"linkType":13,"id":14},{"sys":20504},{"id":20,"type":12,"linkType":21},{"sys":20506},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20508,"metaTitle":199,"metaDescription":200,"mainTitle":20509,"subtitle":219,"heroImage":20524,"ctaButton":242,"ctaLink":243},[198],{"data":20510,"content":20511,"nodeType":71},{},[20512,20518],{"data":20513,"content":20514,"nodeType":211},{},[20515],{"data":20516,"marks":20517,"value":210,"nodeType":79},{},[],{"data":20519,"content":20520,"nodeType":84},{},[20521],{"data":20522,"marks":20523,"value":218,"nodeType":79},{},[],{"metadata":20525,"sys":20528,"fields":20533},{"tags":20526,"concepts":20527},[],[],{"space":20529,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20531,"publishedVersion":59,"revision":22,"locale":27},{"sys":20530},{"type":12,"linkType":13,"id":14},{"sys":20532},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20534},{"url":234,"details":20535,"fileName":240,"contentType":241},{"size":236,"image":20536},{"width":238,"height":239},{"sys":20538,"fields":20541},{"id":20539,"createdAt":20540},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":20542,"slug":20543,"articleIntro":20542,"category":20544},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[20545],{"metadata":20546,"sys":20549,"fields":20556},{"tags":20547,"concepts":20548},[],[],{"space":20550,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20552,"publishedVersion":189,"revision":59,"contentType":20554,"locale":27},{"sys":20551},{"type":12,"linkType":13,"id":14},{"sys":20553},{"id":20,"type":12,"linkType":21},{"sys":20555},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20557,"metaTitle":199,"metaDescription":200,"mainTitle":20558,"subtitle":219,"heroImage":20573,"ctaButton":242,"ctaLink":243},[198],{"data":20559,"content":20560,"nodeType":71},{},[20561,20567],{"data":20562,"content":20563,"nodeType":211},{},[20564],{"data":20565,"marks":20566,"value":210,"nodeType":79},{},[],{"data":20568,"content":20569,"nodeType":84},{},[20570],{"data":20571,"marks":20572,"value":218,"nodeType":79},{},[],{"metadata":20574,"sys":20577,"fields":20582},{"tags":20575,"concepts":20576},[],[],{"space":20578,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20580,"publishedVersion":59,"revision":22,"locale":27},{"sys":20579},{"type":12,"linkType":13,"id":14},{"sys":20581},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20583},{"url":234,"details":20584,"fileName":240,"contentType":241},{"size":236,"image":20585},{"width":238,"height":239},{"sys":20587,"fields":20590},{"id":20588,"createdAt":20589},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":20591,"slug":20592,"articleIntro":-1,"category":20593},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[20594],{"metadata":20595,"sys":20598,"fields":20605},{"tags":20596,"concepts":20597},[],[],{"space":20599,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20601,"publishedVersion":189,"revision":59,"contentType":20603,"locale":27},{"sys":20600},{"type":12,"linkType":13,"id":14},{"sys":20602},{"id":20,"type":12,"linkType":21},{"sys":20604},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20606,"metaTitle":199,"metaDescription":200,"mainTitle":20607,"subtitle":219,"heroImage":20622,"ctaButton":242,"ctaLink":243},[198],{"data":20608,"content":20609,"nodeType":71},{},[20610,20616],{"data":20611,"content":20612,"nodeType":211},{},[20613],{"data":20614,"marks":20615,"value":210,"nodeType":79},{},[],{"data":20617,"content":20618,"nodeType":84},{},[20619],{"data":20620,"marks":20621,"value":218,"nodeType":79},{},[],{"metadata":20623,"sys":20626,"fields":20631},{"tags":20624,"concepts":20625},[],[],{"space":20627,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20629,"publishedVersion":59,"revision":22,"locale":27},{"sys":20628},{"type":12,"linkType":13,"id":14},{"sys":20630},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20632},{"url":234,"details":20633,"fileName":240,"contentType":241},{"size":236,"image":20634},{"width":238,"height":239},{"sys":20636,"fields":20639},{"id":20637,"createdAt":20638},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":20640,"slug":20641,"articleIntro":20640,"category":20642},"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",[20643],{"metadata":20644,"sys":20647,"fields":20654},{"tags":20645,"concepts":20646},[],[],{"space":20648,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20650,"publishedVersion":189,"revision":59,"contentType":20652,"locale":27},{"sys":20649},{"type":12,"linkType":13,"id":14},{"sys":20651},{"id":20,"type":12,"linkType":21},{"sys":20653},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20655,"metaTitle":199,"metaDescription":200,"mainTitle":20656,"subtitle":219,"heroImage":20671,"ctaButton":242,"ctaLink":243},[198],{"data":20657,"content":20658,"nodeType":71},{},[20659,20665],{"data":20660,"content":20661,"nodeType":211},{},[20662],{"data":20663,"marks":20664,"value":210,"nodeType":79},{},[],{"data":20666,"content":20667,"nodeType":84},{},[20668],{"data":20669,"marks":20670,"value":218,"nodeType":79},{},[],{"metadata":20672,"sys":20675,"fields":20680},{"tags":20673,"concepts":20674},[],[],{"space":20676,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20678,"publishedVersion":59,"revision":22,"locale":27},{"sys":20677},{"type":12,"linkType":13,"id":14},{"sys":20679},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20681},{"url":234,"details":20682,"fileName":240,"contentType":241},{"size":236,"image":20683},{"width":238,"height":239},{"sys":20685,"fields":20688},{"id":20686,"createdAt":20687},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":20689,"slug":20690,"articleIntro":-1,"category":20691},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[20692],{"metadata":20693,"sys":20696,"fields":20703},{"tags":20694,"concepts":20695},[],[],{"space":20697,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20699,"publishedVersion":189,"revision":59,"contentType":20701,"locale":27},{"sys":20698},{"type":12,"linkType":13,"id":14},{"sys":20700},{"id":20,"type":12,"linkType":21},{"sys":20702},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20704,"metaTitle":199,"metaDescription":200,"mainTitle":20705,"subtitle":219,"heroImage":20720,"ctaButton":242,"ctaLink":243},[198],{"data":20706,"content":20707,"nodeType":71},{},[20708,20714],{"data":20709,"content":20710,"nodeType":211},{},[20711],{"data":20712,"marks":20713,"value":210,"nodeType":79},{},[],{"data":20715,"content":20716,"nodeType":84},{},[20717],{"data":20718,"marks":20719,"value":218,"nodeType":79},{},[],{"metadata":20721,"sys":20724,"fields":20729},{"tags":20722,"concepts":20723},[],[],{"space":20725,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20727,"publishedVersion":59,"revision":22,"locale":27},{"sys":20726},{"type":12,"linkType":13,"id":14},{"sys":20728},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20730},{"url":234,"details":20731,"fileName":240,"contentType":241},{"size":236,"image":20732},{"width":238,"height":239},{"sys":20734,"fields":20737},{"id":20735,"createdAt":20736},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":20738,"slug":20739,"articleIntro":20738,"category":20740},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[20741],{"metadata":20742,"sys":20745,"fields":20752},{"tags":20743,"concepts":20744},[],[],{"space":20746,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20748,"publishedVersion":189,"revision":59,"contentType":20750,"locale":27},{"sys":20747},{"type":12,"linkType":13,"id":14},{"sys":20749},{"id":20,"type":12,"linkType":21},{"sys":20751},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20753,"metaTitle":199,"metaDescription":200,"mainTitle":20754,"subtitle":219,"heroImage":20769,"ctaButton":242,"ctaLink":243},[198],{"data":20755,"content":20756,"nodeType":71},{},[20757,20763],{"data":20758,"content":20759,"nodeType":211},{},[20760],{"data":20761,"marks":20762,"value":210,"nodeType":79},{},[],{"data":20764,"content":20765,"nodeType":84},{},[20766],{"data":20767,"marks":20768,"value":218,"nodeType":79},{},[],{"metadata":20770,"sys":20773,"fields":20778},{"tags":20771,"concepts":20772},[],[],{"space":20774,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20776,"publishedVersion":59,"revision":22,"locale":27},{"sys":20775},{"type":12,"linkType":13,"id":14},{"sys":20777},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20779},{"url":234,"details":20780,"fileName":240,"contentType":241},{"size":236,"image":20781},{"width":238,"height":239},{"sys":20783,"fields":20786},{"id":20784,"createdAt":20785},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":20787,"slug":20788,"articleIntro":-1,"category":20789},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[20790],{"metadata":20791,"sys":20794,"fields":20801},{"tags":20792,"concepts":20793},[],[],{"space":20795,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20797,"publishedVersion":189,"revision":59,"contentType":20799,"locale":27},{"sys":20796},{"type":12,"linkType":13,"id":14},{"sys":20798},{"id":20,"type":12,"linkType":21},{"sys":20800},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20802,"metaTitle":199,"metaDescription":200,"mainTitle":20803,"subtitle":219,"heroImage":20818,"ctaButton":242,"ctaLink":243},[198],{"data":20804,"content":20805,"nodeType":71},{},[20806,20812],{"data":20807,"content":20808,"nodeType":211},{},[20809],{"data":20810,"marks":20811,"value":210,"nodeType":79},{},[],{"data":20813,"content":20814,"nodeType":84},{},[20815],{"data":20816,"marks":20817,"value":218,"nodeType":79},{},[],{"metadata":20819,"sys":20822,"fields":20827},{"tags":20820,"concepts":20821},[],[],{"space":20823,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20825,"publishedVersion":59,"revision":22,"locale":27},{"sys":20824},{"type":12,"linkType":13,"id":14},{"sys":20826},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20828},{"url":234,"details":20829,"fileName":240,"contentType":241},{"size":236,"image":20830},{"width":238,"height":239},{"sys":20832,"fields":20835},{"id":20833,"createdAt":20834},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":20836,"slug":20837,"articleIntro":20836,"category":20838},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[20839],{"metadata":20840,"sys":20843,"fields":20850},{"tags":20841,"concepts":20842},[],[],{"space":20844,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20846,"publishedVersion":189,"revision":59,"contentType":20848,"locale":27},{"sys":20845},{"type":12,"linkType":13,"id":14},{"sys":20847},{"id":20,"type":12,"linkType":21},{"sys":20849},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20851,"metaTitle":199,"metaDescription":200,"mainTitle":20852,"subtitle":219,"heroImage":20867,"ctaButton":242,"ctaLink":243},[198],{"data":20853,"content":20854,"nodeType":71},{},[20855,20861],{"data":20856,"content":20857,"nodeType":211},{},[20858],{"data":20859,"marks":20860,"value":210,"nodeType":79},{},[],{"data":20862,"content":20863,"nodeType":84},{},[20864],{"data":20865,"marks":20866,"value":218,"nodeType":79},{},[],{"metadata":20868,"sys":20871,"fields":20876},{"tags":20869,"concepts":20870},[],[],{"space":20872,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20874,"publishedVersion":59,"revision":22,"locale":27},{"sys":20873},{"type":12,"linkType":13,"id":14},{"sys":20875},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20877},{"url":234,"details":20878,"fileName":240,"contentType":241},{"size":236,"image":20879},{"width":238,"height":239},{"sys":20881,"fields":20884},{"id":20882,"createdAt":20883},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":20885,"slug":20886,"articleIntro":-1,"category":20887},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[20888],{"metadata":20889,"sys":20892,"fields":20899},{"tags":20890,"concepts":20891},[],[],{"space":20893,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20895,"publishedVersion":189,"revision":59,"contentType":20897,"locale":27},{"sys":20894},{"type":12,"linkType":13,"id":14},{"sys":20896},{"id":20,"type":12,"linkType":21},{"sys":20898},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20900,"metaTitle":199,"metaDescription":200,"mainTitle":20901,"subtitle":219,"heroImage":20916,"ctaButton":242,"ctaLink":243},[198],{"data":20902,"content":20903,"nodeType":71},{},[20904,20910],{"data":20905,"content":20906,"nodeType":211},{},[20907],{"data":20908,"marks":20909,"value":210,"nodeType":79},{},[],{"data":20911,"content":20912,"nodeType":84},{},[20913],{"data":20914,"marks":20915,"value":218,"nodeType":79},{},[],{"metadata":20917,"sys":20920,"fields":20925},{"tags":20918,"concepts":20919},[],[],{"space":20921,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20923,"publishedVersion":59,"revision":22,"locale":27},{"sys":20922},{"type":12,"linkType":13,"id":14},{"sys":20924},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20926},{"url":234,"details":20927,"fileName":240,"contentType":241},{"size":236,"image":20928},{"width":238,"height":239},{"sys":20930,"fields":20933},{"id":20931,"createdAt":20932},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":20934,"slug":20935,"articleIntro":20934,"category":20936},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[20937],{"metadata":20938,"sys":20941,"fields":20948},{"tags":20939,"concepts":20940},[],[],{"space":20942,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20944,"publishedVersion":189,"revision":59,"contentType":20946,"locale":27},{"sys":20943},{"type":12,"linkType":13,"id":14},{"sys":20945},{"id":20,"type":12,"linkType":21},{"sys":20947},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20949,"metaTitle":199,"metaDescription":200,"mainTitle":20950,"subtitle":219,"heroImage":20965,"ctaButton":242,"ctaLink":243},[198],{"data":20951,"content":20952,"nodeType":71},{},[20953,20959],{"data":20954,"content":20955,"nodeType":211},{},[20956],{"data":20957,"marks":20958,"value":210,"nodeType":79},{},[],{"data":20960,"content":20961,"nodeType":84},{},[20962],{"data":20963,"marks":20964,"value":218,"nodeType":79},{},[],{"metadata":20966,"sys":20969,"fields":20974},{"tags":20967,"concepts":20968},[],[],{"space":20970,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":20972,"publishedVersion":59,"revision":22,"locale":27},{"sys":20971},{"type":12,"linkType":13,"id":14},{"sys":20973},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":20975},{"url":234,"details":20976,"fileName":240,"contentType":241},{"size":236,"image":20977},{"width":238,"height":239},{"sys":20979,"fields":20982},{"id":20980,"createdAt":20981},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":20983,"slug":20984,"articleIntro":-1,"category":20985},"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",[20986],{"metadata":20987,"sys":20990,"fields":20997},{"tags":20988,"concepts":20989},[],[],{"space":20991,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":20993,"publishedVersion":189,"revision":59,"contentType":20995,"locale":27},{"sys":20992},{"type":12,"linkType":13,"id":14},{"sys":20994},{"id":20,"type":12,"linkType":21},{"sys":20996},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":20998,"metaTitle":199,"metaDescription":200,"mainTitle":20999,"subtitle":219,"heroImage":21014,"ctaButton":242,"ctaLink":243},[198],{"data":21000,"content":21001,"nodeType":71},{},[21002,21008],{"data":21003,"content":21004,"nodeType":211},{},[21005],{"data":21006,"marks":21007,"value":210,"nodeType":79},{},[],{"data":21009,"content":21010,"nodeType":84},{},[21011],{"data":21012,"marks":21013,"value":218,"nodeType":79},{},[],{"metadata":21015,"sys":21018,"fields":21023},{"tags":21016,"concepts":21017},[],[],{"space":21019,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21021,"publishedVersion":59,"revision":22,"locale":27},{"sys":21020},{"type":12,"linkType":13,"id":14},{"sys":21022},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21024},{"url":234,"details":21025,"fileName":240,"contentType":241},{"size":236,"image":21026},{"width":238,"height":239},{"sys":21028,"fields":21031},{"id":21029,"createdAt":21030},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":21032,"slug":21033,"articleIntro":21032,"category":21034},"4886 - Charges","compte-4886-charges",[21035],{"metadata":21036,"sys":21039,"fields":21046},{"tags":21037,"concepts":21038},[],[],{"space":21040,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21042,"publishedVersion":189,"revision":59,"contentType":21044,"locale":27},{"sys":21041},{"type":12,"linkType":13,"id":14},{"sys":21043},{"id":20,"type":12,"linkType":21},{"sys":21045},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21047,"metaTitle":199,"metaDescription":200,"mainTitle":21048,"subtitle":219,"heroImage":21063,"ctaButton":242,"ctaLink":243},[198],{"data":21049,"content":21050,"nodeType":71},{},[21051,21057],{"data":21052,"content":21053,"nodeType":211},{},[21054],{"data":21055,"marks":21056,"value":210,"nodeType":79},{},[],{"data":21058,"content":21059,"nodeType":84},{},[21060],{"data":21061,"marks":21062,"value":218,"nodeType":79},{},[],{"metadata":21064,"sys":21067,"fields":21072},{"tags":21065,"concepts":21066},[],[],{"space":21068,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21070,"publishedVersion":59,"revision":22,"locale":27},{"sys":21069},{"type":12,"linkType":13,"id":14},{"sys":21071},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21073},{"url":234,"details":21074,"fileName":240,"contentType":241},{"size":236,"image":21075},{"width":238,"height":239},{"sys":21077,"fields":21080},{"id":21078,"createdAt":21079},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":21081,"slug":21082,"articleIntro":21081,"category":21083},"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",[21084],{"metadata":21085,"sys":21088,"fields":21095},{"tags":21086,"concepts":21087},[],[],{"space":21089,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21091,"publishedVersion":189,"revision":59,"contentType":21093,"locale":27},{"sys":21090},{"type":12,"linkType":13,"id":14},{"sys":21092},{"id":20,"type":12,"linkType":21},{"sys":21094},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21096,"metaTitle":199,"metaDescription":200,"mainTitle":21097,"subtitle":219,"heroImage":21112,"ctaButton":242,"ctaLink":243},[198],{"data":21098,"content":21099,"nodeType":71},{},[21100,21106],{"data":21101,"content":21102,"nodeType":211},{},[21103],{"data":21104,"marks":21105,"value":210,"nodeType":79},{},[],{"data":21107,"content":21108,"nodeType":84},{},[21109],{"data":21110,"marks":21111,"value":218,"nodeType":79},{},[],{"metadata":21113,"sys":21116,"fields":21121},{"tags":21114,"concepts":21115},[],[],{"space":21117,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21119,"publishedVersion":59,"revision":22,"locale":27},{"sys":21118},{"type":12,"linkType":13,"id":14},{"sys":21120},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21122},{"url":234,"details":21123,"fileName":240,"contentType":241},{"size":236,"image":21124},{"width":238,"height":239},{"sys":21126,"fields":21129},{"id":21127,"createdAt":21128},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":21130,"slug":21131,"articleIntro":21130,"category":21132},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[21133],{"metadata":21134,"sys":21137,"fields":21144},{"tags":21135,"concepts":21136},[],[],{"space":21138,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21140,"publishedVersion":189,"revision":59,"contentType":21142,"locale":27},{"sys":21139},{"type":12,"linkType":13,"id":14},{"sys":21141},{"id":20,"type":12,"linkType":21},{"sys":21143},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21145,"metaTitle":199,"metaDescription":200,"mainTitle":21146,"subtitle":219,"heroImage":21161,"ctaButton":242,"ctaLink":243},[198],{"data":21147,"content":21148,"nodeType":71},{},[21149,21155],{"data":21150,"content":21151,"nodeType":211},{},[21152],{"data":21153,"marks":21154,"value":210,"nodeType":79},{},[],{"data":21156,"content":21157,"nodeType":84},{},[21158],{"data":21159,"marks":21160,"value":218,"nodeType":79},{},[],{"metadata":21162,"sys":21165,"fields":21170},{"tags":21163,"concepts":21164},[],[],{"space":21166,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21168,"publishedVersion":59,"revision":22,"locale":27},{"sys":21167},{"type":12,"linkType":13,"id":14},{"sys":21169},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21171},{"url":234,"details":21172,"fileName":240,"contentType":241},{"size":236,"image":21173},{"width":238,"height":239},{"sys":21175,"fields":21178},{"id":21176,"createdAt":21177},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":21179,"slug":21180,"articleIntro":21179,"category":21181},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[21182],{"metadata":21183,"sys":21186,"fields":21193},{"tags":21184,"concepts":21185},[],[],{"space":21187,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21189,"publishedVersion":189,"revision":59,"contentType":21191,"locale":27},{"sys":21188},{"type":12,"linkType":13,"id":14},{"sys":21190},{"id":20,"type":12,"linkType":21},{"sys":21192},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21194,"metaTitle":199,"metaDescription":200,"mainTitle":21195,"subtitle":219,"heroImage":21210,"ctaButton":242,"ctaLink":243},[198],{"data":21196,"content":21197,"nodeType":71},{},[21198,21204],{"data":21199,"content":21200,"nodeType":211},{},[21201],{"data":21202,"marks":21203,"value":210,"nodeType":79},{},[],{"data":21205,"content":21206,"nodeType":84},{},[21207],{"data":21208,"marks":21209,"value":218,"nodeType":79},{},[],{"metadata":21211,"sys":21214,"fields":21219},{"tags":21212,"concepts":21213},[],[],{"space":21215,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21217,"publishedVersion":59,"revision":22,"locale":27},{"sys":21216},{"type":12,"linkType":13,"id":14},{"sys":21218},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21220},{"url":234,"details":21221,"fileName":240,"contentType":241},{"size":236,"image":21222},{"width":238,"height":239},{"sys":21224,"fields":21227},{"id":21225,"createdAt":21226},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":21228,"slug":21229,"articleIntro":21228,"category":21230},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[21231],{"metadata":21232,"sys":21235,"fields":21242},{"tags":21233,"concepts":21234},[],[],{"space":21236,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21238,"publishedVersion":189,"revision":59,"contentType":21240,"locale":27},{"sys":21237},{"type":12,"linkType":13,"id":14},{"sys":21239},{"id":20,"type":12,"linkType":21},{"sys":21241},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21243,"metaTitle":199,"metaDescription":200,"mainTitle":21244,"subtitle":219,"heroImage":21259,"ctaButton":242,"ctaLink":243},[198],{"data":21245,"content":21246,"nodeType":71},{},[21247,21253],{"data":21248,"content":21249,"nodeType":211},{},[21250],{"data":21251,"marks":21252,"value":210,"nodeType":79},{},[],{"data":21254,"content":21255,"nodeType":84},{},[21256],{"data":21257,"marks":21258,"value":218,"nodeType":79},{},[],{"metadata":21260,"sys":21263,"fields":21268},{"tags":21261,"concepts":21262},[],[],{"space":21264,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21266,"publishedVersion":59,"revision":22,"locale":27},{"sys":21265},{"type":12,"linkType":13,"id":14},{"sys":21267},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21269},{"url":234,"details":21270,"fileName":240,"contentType":241},{"size":236,"image":21271},{"width":238,"height":239},{"sys":21273,"fields":21276},{"id":21274,"createdAt":21275},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":21277,"slug":21278,"articleIntro":-1,"category":21279},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[21280],{"metadata":21281,"sys":21284,"fields":21291},{"tags":21282,"concepts":21283},[],[],{"space":21285,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21287,"publishedVersion":189,"revision":59,"contentType":21289,"locale":27},{"sys":21286},{"type":12,"linkType":13,"id":14},{"sys":21288},{"id":20,"type":12,"linkType":21},{"sys":21290},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21292,"metaTitle":199,"metaDescription":200,"mainTitle":21293,"subtitle":219,"heroImage":21308,"ctaButton":242,"ctaLink":243},[198],{"data":21294,"content":21295,"nodeType":71},{},[21296,21302],{"data":21297,"content":21298,"nodeType":211},{},[21299],{"data":21300,"marks":21301,"value":210,"nodeType":79},{},[],{"data":21303,"content":21304,"nodeType":84},{},[21305],{"data":21306,"marks":21307,"value":218,"nodeType":79},{},[],{"metadata":21309,"sys":21312,"fields":21317},{"tags":21310,"concepts":21311},[],[],{"space":21313,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21315,"publishedVersion":59,"revision":22,"locale":27},{"sys":21314},{"type":12,"linkType":13,"id":14},{"sys":21316},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21318},{"url":234,"details":21319,"fileName":240,"contentType":241},{"size":236,"image":21320},{"width":238,"height":239},{"sys":21322,"fields":21325},{"id":21323,"createdAt":21324},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":21326,"slug":21327,"articleIntro":-1,"category":21328},"Compte 66 - Charges financières","compte-66-charges-financieres",[21329],{"metadata":21330,"sys":21333,"fields":21340},{"tags":21331,"concepts":21332},[],[],{"space":21334,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21336,"publishedVersion":189,"revision":59,"contentType":21338,"locale":27},{"sys":21335},{"type":12,"linkType":13,"id":14},{"sys":21337},{"id":20,"type":12,"linkType":21},{"sys":21339},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21341,"metaTitle":199,"metaDescription":200,"mainTitle":21342,"subtitle":219,"heroImage":21357,"ctaButton":242,"ctaLink":243},[198],{"data":21343,"content":21344,"nodeType":71},{},[21345,21351],{"data":21346,"content":21347,"nodeType":211},{},[21348],{"data":21349,"marks":21350,"value":210,"nodeType":79},{},[],{"data":21352,"content":21353,"nodeType":84},{},[21354],{"data":21355,"marks":21356,"value":218,"nodeType":79},{},[],{"metadata":21358,"sys":21361,"fields":21366},{"tags":21359,"concepts":21360},[],[],{"space":21362,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21364,"publishedVersion":59,"revision":22,"locale":27},{"sys":21363},{"type":12,"linkType":13,"id":14},{"sys":21365},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21367},{"url":234,"details":21368,"fileName":240,"contentType":241},{"size":236,"image":21369},{"width":238,"height":239},{"sys":21371,"fields":21374},{"id":21372,"createdAt":21373},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":21375,"slug":21376,"articleIntro":21375,"category":21377},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[21378],{"metadata":21379,"sys":21382,"fields":21389},{"tags":21380,"concepts":21381},[],[],{"space":21383,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21385,"publishedVersion":189,"revision":59,"contentType":21387,"locale":27},{"sys":21384},{"type":12,"linkType":13,"id":14},{"sys":21386},{"id":20,"type":12,"linkType":21},{"sys":21388},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21390,"metaTitle":199,"metaDescription":200,"mainTitle":21391,"subtitle":219,"heroImage":21406,"ctaButton":242,"ctaLink":243},[198],{"data":21392,"content":21393,"nodeType":71},{},[21394,21400],{"data":21395,"content":21396,"nodeType":211},{},[21397],{"data":21398,"marks":21399,"value":210,"nodeType":79},{},[],{"data":21401,"content":21402,"nodeType":84},{},[21403],{"data":21404,"marks":21405,"value":218,"nodeType":79},{},[],{"metadata":21407,"sys":21410,"fields":21415},{"tags":21408,"concepts":21409},[],[],{"space":21411,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21413,"publishedVersion":59,"revision":22,"locale":27},{"sys":21412},{"type":12,"linkType":13,"id":14},{"sys":21414},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21416},{"url":234,"details":21417,"fileName":240,"contentType":241},{"size":236,"image":21418},{"width":238,"height":239},{"sys":21420,"fields":21423},{"id":21421,"createdAt":21422},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":21424,"slug":21425,"articleIntro":21424,"category":21426},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[21427],{"metadata":21428,"sys":21431,"fields":21438},{"tags":21429,"concepts":21430},[],[],{"space":21432,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21434,"publishedVersion":189,"revision":59,"contentType":21436,"locale":27},{"sys":21433},{"type":12,"linkType":13,"id":14},{"sys":21435},{"id":20,"type":12,"linkType":21},{"sys":21437},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21439,"metaTitle":199,"metaDescription":200,"mainTitle":21440,"subtitle":219,"heroImage":21455,"ctaButton":242,"ctaLink":243},[198],{"data":21441,"content":21442,"nodeType":71},{},[21443,21449],{"data":21444,"content":21445,"nodeType":211},{},[21446],{"data":21447,"marks":21448,"value":210,"nodeType":79},{},[],{"data":21450,"content":21451,"nodeType":84},{},[21452],{"data":21453,"marks":21454,"value":218,"nodeType":79},{},[],{"metadata":21456,"sys":21459,"fields":21464},{"tags":21457,"concepts":21458},[],[],{"space":21460,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21462,"publishedVersion":59,"revision":22,"locale":27},{"sys":21461},{"type":12,"linkType":13,"id":14},{"sys":21463},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21465},{"url":234,"details":21466,"fileName":240,"contentType":241},{"size":236,"image":21467},{"width":238,"height":239},{"sys":21469,"fields":21472},{"id":21470,"createdAt":21471},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":21473,"slug":21474,"articleIntro":21473,"category":21475},"472 - Comptes d'attente","compte-472-comptes-d-attente",[21476],{"metadata":21477,"sys":21480,"fields":21487},{"tags":21478,"concepts":21479},[],[],{"space":21481,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21483,"publishedVersion":189,"revision":59,"contentType":21485,"locale":27},{"sys":21482},{"type":12,"linkType":13,"id":14},{"sys":21484},{"id":20,"type":12,"linkType":21},{"sys":21486},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21488,"metaTitle":199,"metaDescription":200,"mainTitle":21489,"subtitle":219,"heroImage":21504,"ctaButton":242,"ctaLink":243},[198],{"data":21490,"content":21491,"nodeType":71},{},[21492,21498],{"data":21493,"content":21494,"nodeType":211},{},[21495],{"data":21496,"marks":21497,"value":210,"nodeType":79},{},[],{"data":21499,"content":21500,"nodeType":84},{},[21501],{"data":21502,"marks":21503,"value":218,"nodeType":79},{},[],{"metadata":21505,"sys":21508,"fields":21513},{"tags":21506,"concepts":21507},[],[],{"space":21509,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21511,"publishedVersion":59,"revision":22,"locale":27},{"sys":21510},{"type":12,"linkType":13,"id":14},{"sys":21512},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21514},{"url":234,"details":21515,"fileName":240,"contentType":241},{"size":236,"image":21516},{"width":238,"height":239},{"sys":21518,"fields":21521},{"id":21519,"createdAt":21520},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":21522,"slug":21523,"articleIntro":21522,"category":21524},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[21525],{"metadata":21526,"sys":21529,"fields":21536},{"tags":21527,"concepts":21528},[],[],{"space":21530,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21532,"publishedVersion":189,"revision":59,"contentType":21534,"locale":27},{"sys":21531},{"type":12,"linkType":13,"id":14},{"sys":21533},{"id":20,"type":12,"linkType":21},{"sys":21535},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21537,"metaTitle":199,"metaDescription":200,"mainTitle":21538,"subtitle":219,"heroImage":21553,"ctaButton":242,"ctaLink":243},[198],{"data":21539,"content":21540,"nodeType":71},{},[21541,21547],{"data":21542,"content":21543,"nodeType":211},{},[21544],{"data":21545,"marks":21546,"value":210,"nodeType":79},{},[],{"data":21548,"content":21549,"nodeType":84},{},[21550],{"data":21551,"marks":21552,"value":218,"nodeType":79},{},[],{"metadata":21554,"sys":21557,"fields":21562},{"tags":21555,"concepts":21556},[],[],{"space":21558,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21560,"publishedVersion":59,"revision":22,"locale":27},{"sys":21559},{"type":12,"linkType":13,"id":14},{"sys":21561},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21563},{"url":234,"details":21564,"fileName":240,"contentType":241},{"size":236,"image":21565},{"width":238,"height":239},{"sys":21567,"fields":21570},{"id":21568,"createdAt":21569},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":21571,"slug":21572,"articleIntro":-1,"category":21573},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[21574],{"metadata":21575,"sys":21578,"fields":21585},{"tags":21576,"concepts":21577},[],[],{"space":21579,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21581,"publishedVersion":189,"revision":59,"contentType":21583,"locale":27},{"sys":21580},{"type":12,"linkType":13,"id":14},{"sys":21582},{"id":20,"type":12,"linkType":21},{"sys":21584},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21586,"metaTitle":199,"metaDescription":200,"mainTitle":21587,"subtitle":219,"heroImage":21602,"ctaButton":242,"ctaLink":243},[198],{"data":21588,"content":21589,"nodeType":71},{},[21590,21596],{"data":21591,"content":21592,"nodeType":211},{},[21593],{"data":21594,"marks":21595,"value":210,"nodeType":79},{},[],{"data":21597,"content":21598,"nodeType":84},{},[21599],{"data":21600,"marks":21601,"value":218,"nodeType":79},{},[],{"metadata":21603,"sys":21606,"fields":21611},{"tags":21604,"concepts":21605},[],[],{"space":21607,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21609,"publishedVersion":59,"revision":22,"locale":27},{"sys":21608},{"type":12,"linkType":13,"id":14},{"sys":21610},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21612},{"url":234,"details":21613,"fileName":240,"contentType":241},{"size":236,"image":21614},{"width":238,"height":239},{"sys":21616,"fields":21619},{"id":21617,"createdAt":21618},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":21620,"slug":21621,"articleIntro":21620,"category":21622},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[21623],{"metadata":21624,"sys":21627,"fields":21634},{"tags":21625,"concepts":21626},[],[],{"space":21628,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21630,"publishedVersion":189,"revision":59,"contentType":21632,"locale":27},{"sys":21629},{"type":12,"linkType":13,"id":14},{"sys":21631},{"id":20,"type":12,"linkType":21},{"sys":21633},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21635,"metaTitle":199,"metaDescription":200,"mainTitle":21636,"subtitle":219,"heroImage":21651,"ctaButton":242,"ctaLink":243},[198],{"data":21637,"content":21638,"nodeType":71},{},[21639,21645],{"data":21640,"content":21641,"nodeType":211},{},[21642],{"data":21643,"marks":21644,"value":210,"nodeType":79},{},[],{"data":21646,"content":21647,"nodeType":84},{},[21648],{"data":21649,"marks":21650,"value":218,"nodeType":79},{},[],{"metadata":21652,"sys":21655,"fields":21660},{"tags":21653,"concepts":21654},[],[],{"space":21656,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21658,"publishedVersion":59,"revision":22,"locale":27},{"sys":21657},{"type":12,"linkType":13,"id":14},{"sys":21659},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21661},{"url":234,"details":21662,"fileName":240,"contentType":241},{"size":236,"image":21663},{"width":238,"height":239},{"sys":21665,"fields":21668},{"id":21666,"createdAt":21667},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21669,"slug":21670,"articleIntro":21669,"category":21671},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21672],{"metadata":21673,"sys":21676,"fields":21683},{"tags":21674,"concepts":21675},[],[],{"space":21677,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21679,"publishedVersion":189,"revision":59,"contentType":21681,"locale":27},{"sys":21678},{"type":12,"linkType":13,"id":14},{"sys":21680},{"id":20,"type":12,"linkType":21},{"sys":21682},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21684,"metaTitle":199,"metaDescription":200,"mainTitle":21685,"subtitle":219,"heroImage":21700,"ctaButton":242,"ctaLink":243},[198],{"data":21686,"content":21687,"nodeType":71},{},[21688,21694],{"data":21689,"content":21690,"nodeType":211},{},[21691],{"data":21692,"marks":21693,"value":210,"nodeType":79},{},[],{"data":21695,"content":21696,"nodeType":84},{},[21697],{"data":21698,"marks":21699,"value":218,"nodeType":79},{},[],{"metadata":21701,"sys":21704,"fields":21709},{"tags":21702,"concepts":21703},[],[],{"space":21705,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21707,"publishedVersion":59,"revision":22,"locale":27},{"sys":21706},{"type":12,"linkType":13,"id":14},{"sys":21708},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21710},{"url":234,"details":21711,"fileName":240,"contentType":241},{"size":236,"image":21712},{"width":238,"height":239},{"sys":21714,"fields":21717},{"id":21715,"createdAt":21716},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":21718,"slug":21719,"articleIntro":21718,"category":21720},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[21721],{"metadata":21722,"sys":21725,"fields":21732},{"tags":21723,"concepts":21724},[],[],{"space":21726,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21728,"publishedVersion":189,"revision":59,"contentType":21730,"locale":27},{"sys":21727},{"type":12,"linkType":13,"id":14},{"sys":21729},{"id":20,"type":12,"linkType":21},{"sys":21731},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21733,"metaTitle":199,"metaDescription":200,"mainTitle":21734,"subtitle":219,"heroImage":21749,"ctaButton":242,"ctaLink":243},[198],{"data":21735,"content":21736,"nodeType":71},{},[21737,21743],{"data":21738,"content":21739,"nodeType":211},{},[21740],{"data":21741,"marks":21742,"value":210,"nodeType":79},{},[],{"data":21744,"content":21745,"nodeType":84},{},[21746],{"data":21747,"marks":21748,"value":218,"nodeType":79},{},[],{"metadata":21750,"sys":21753,"fields":21758},{"tags":21751,"concepts":21752},[],[],{"space":21754,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21756,"publishedVersion":59,"revision":22,"locale":27},{"sys":21755},{"type":12,"linkType":13,"id":14},{"sys":21757},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21759},{"url":234,"details":21760,"fileName":240,"contentType":241},{"size":236,"image":21761},{"width":238,"height":239},{"sys":21763,"fields":21766},{"id":21764,"createdAt":21765},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":21767,"slug":21768,"articleIntro":21767,"category":21769},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[21770],{"metadata":21771,"sys":21774,"fields":21781},{"tags":21772,"concepts":21773},[],[],{"space":21775,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21777,"publishedVersion":189,"revision":59,"contentType":21779,"locale":27},{"sys":21776},{"type":12,"linkType":13,"id":14},{"sys":21778},{"id":20,"type":12,"linkType":21},{"sys":21780},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21782,"metaTitle":199,"metaDescription":200,"mainTitle":21783,"subtitle":219,"heroImage":21798,"ctaButton":242,"ctaLink":243},[198],{"data":21784,"content":21785,"nodeType":71},{},[21786,21792],{"data":21787,"content":21788,"nodeType":211},{},[21789],{"data":21790,"marks":21791,"value":210,"nodeType":79},{},[],{"data":21793,"content":21794,"nodeType":84},{},[21795],{"data":21796,"marks":21797,"value":218,"nodeType":79},{},[],{"metadata":21799,"sys":21802,"fields":21807},{"tags":21800,"concepts":21801},[],[],{"space":21803,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21805,"publishedVersion":59,"revision":22,"locale":27},{"sys":21804},{"type":12,"linkType":13,"id":14},{"sys":21806},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21808},{"url":234,"details":21809,"fileName":240,"contentType":241},{"size":236,"image":21810},{"width":238,"height":239},{"sys":21812,"fields":21815},{"id":21813,"createdAt":21814},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":21816,"slug":21817,"articleIntro":-1,"category":21818},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[21819],{"metadata":21820,"sys":21823,"fields":21830},{"tags":21821,"concepts":21822},[],[],{"space":21824,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21826,"publishedVersion":189,"revision":59,"contentType":21828,"locale":27},{"sys":21825},{"type":12,"linkType":13,"id":14},{"sys":21827},{"id":20,"type":12,"linkType":21},{"sys":21829},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21831,"metaTitle":199,"metaDescription":200,"mainTitle":21832,"subtitle":219,"heroImage":21847,"ctaButton":242,"ctaLink":243},[198],{"data":21833,"content":21834,"nodeType":71},{},[21835,21841],{"data":21836,"content":21837,"nodeType":211},{},[21838],{"data":21839,"marks":21840,"value":210,"nodeType":79},{},[],{"data":21842,"content":21843,"nodeType":84},{},[21844],{"data":21845,"marks":21846,"value":218,"nodeType":79},{},[],{"metadata":21848,"sys":21851,"fields":21856},{"tags":21849,"concepts":21850},[],[],{"space":21852,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21854,"publishedVersion":59,"revision":22,"locale":27},{"sys":21853},{"type":12,"linkType":13,"id":14},{"sys":21855},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21857},{"url":234,"details":21858,"fileName":240,"contentType":241},{"size":236,"image":21859},{"width":238,"height":239},{"sys":21861,"fields":21864},{"id":21862,"createdAt":21863},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":21865,"slug":21866,"articleIntro":-1,"category":21867},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[21868],{"metadata":21869,"sys":21872,"fields":21879},{"tags":21870,"concepts":21871},[],[],{"space":21873,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21875,"publishedVersion":189,"revision":59,"contentType":21877,"locale":27},{"sys":21874},{"type":12,"linkType":13,"id":14},{"sys":21876},{"id":20,"type":12,"linkType":21},{"sys":21878},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21880,"metaTitle":199,"metaDescription":200,"mainTitle":21881,"subtitle":219,"heroImage":21896,"ctaButton":242,"ctaLink":243},[198],{"data":21882,"content":21883,"nodeType":71},{},[21884,21890],{"data":21885,"content":21886,"nodeType":211},{},[21887],{"data":21888,"marks":21889,"value":210,"nodeType":79},{},[],{"data":21891,"content":21892,"nodeType":84},{},[21893],{"data":21894,"marks":21895,"value":218,"nodeType":79},{},[],{"metadata":21897,"sys":21900,"fields":21905},{"tags":21898,"concepts":21899},[],[],{"space":21901,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21903,"publishedVersion":59,"revision":22,"locale":27},{"sys":21902},{"type":12,"linkType":13,"id":14},{"sys":21904},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21906},{"url":234,"details":21907,"fileName":240,"contentType":241},{"size":236,"image":21908},{"width":238,"height":239},{"sys":21910,"fields":21913},{"id":21911,"createdAt":21912},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":21914,"slug":21915,"articleIntro":-1,"category":21916},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[21917],{"metadata":21918,"sys":21921,"fields":21928},{"tags":21919,"concepts":21920},[],[],{"space":21922,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21924,"publishedVersion":189,"revision":59,"contentType":21926,"locale":27},{"sys":21923},{"type":12,"linkType":13,"id":14},{"sys":21925},{"id":20,"type":12,"linkType":21},{"sys":21927},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21929,"metaTitle":199,"metaDescription":200,"mainTitle":21930,"subtitle":219,"heroImage":21945,"ctaButton":242,"ctaLink":243},[198],{"data":21931,"content":21932,"nodeType":71},{},[21933,21939],{"data":21934,"content":21935,"nodeType":211},{},[21936],{"data":21937,"marks":21938,"value":210,"nodeType":79},{},[],{"data":21940,"content":21941,"nodeType":84},{},[21942],{"data":21943,"marks":21944,"value":218,"nodeType":79},{},[],{"metadata":21946,"sys":21949,"fields":21954},{"tags":21947,"concepts":21948},[],[],{"space":21950,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":21952,"publishedVersion":59,"revision":22,"locale":27},{"sys":21951},{"type":12,"linkType":13,"id":14},{"sys":21953},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":21955},{"url":234,"details":21956,"fileName":240,"contentType":241},{"size":236,"image":21957},{"width":238,"height":239},{"sys":21959,"fields":21962},{"id":21960,"createdAt":21961},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":21963,"slug":21964,"articleIntro":-1,"category":21965},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[21966],{"metadata":21967,"sys":21970,"fields":21977},{"tags":21968,"concepts":21969},[],[],{"space":21971,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":21973,"publishedVersion":189,"revision":59,"contentType":21975,"locale":27},{"sys":21972},{"type":12,"linkType":13,"id":14},{"sys":21974},{"id":20,"type":12,"linkType":21},{"sys":21976},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":21978,"metaTitle":199,"metaDescription":200,"mainTitle":21979,"subtitle":219,"heroImage":21994,"ctaButton":242,"ctaLink":243},[198],{"data":21980,"content":21981,"nodeType":71},{},[21982,21988],{"data":21983,"content":21984,"nodeType":211},{},[21985],{"data":21986,"marks":21987,"value":210,"nodeType":79},{},[],{"data":21989,"content":21990,"nodeType":84},{},[21991],{"data":21992,"marks":21993,"value":218,"nodeType":79},{},[],{"metadata":21995,"sys":21998,"fields":22003},{"tags":21996,"concepts":21997},[],[],{"space":21999,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22001,"publishedVersion":59,"revision":22,"locale":27},{"sys":22000},{"type":12,"linkType":13,"id":14},{"sys":22002},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22004},{"url":234,"details":22005,"fileName":240,"contentType":241},{"size":236,"image":22006},{"width":238,"height":239},{"sys":22008,"fields":22011},{"id":22009,"createdAt":22010},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":22012,"slug":22013,"articleIntro":22012,"category":22014},"274 - Prêts","compte-274-prets",[22015],{"metadata":22016,"sys":22019,"fields":22026},{"tags":22017,"concepts":22018},[],[],{"space":22020,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22022,"publishedVersion":189,"revision":59,"contentType":22024,"locale":27},{"sys":22021},{"type":12,"linkType":13,"id":14},{"sys":22023},{"id":20,"type":12,"linkType":21},{"sys":22025},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22027,"metaTitle":199,"metaDescription":200,"mainTitle":22028,"subtitle":219,"heroImage":22043,"ctaButton":242,"ctaLink":243},[198],{"data":22029,"content":22030,"nodeType":71},{},[22031,22037],{"data":22032,"content":22033,"nodeType":211},{},[22034],{"data":22035,"marks":22036,"value":210,"nodeType":79},{},[],{"data":22038,"content":22039,"nodeType":84},{},[22040],{"data":22041,"marks":22042,"value":218,"nodeType":79},{},[],{"metadata":22044,"sys":22047,"fields":22052},{"tags":22045,"concepts":22046},[],[],{"space":22048,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22050,"publishedVersion":59,"revision":22,"locale":27},{"sys":22049},{"type":12,"linkType":13,"id":14},{"sys":22051},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22053},{"url":234,"details":22054,"fileName":240,"contentType":241},{"size":236,"image":22055},{"width":238,"height":239},{"sys":22057,"fields":22060},{"id":22058,"createdAt":22059},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":22061,"slug":22062,"articleIntro":22061,"category":22063},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[22064],{"metadata":22065,"sys":22068,"fields":22075},{"tags":22066,"concepts":22067},[],[],{"space":22069,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22071,"publishedVersion":189,"revision":59,"contentType":22073,"locale":27},{"sys":22070},{"type":12,"linkType":13,"id":14},{"sys":22072},{"id":20,"type":12,"linkType":21},{"sys":22074},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22076,"metaTitle":199,"metaDescription":200,"mainTitle":22077,"subtitle":219,"heroImage":22092,"ctaButton":242,"ctaLink":243},[198],{"data":22078,"content":22079,"nodeType":71},{},[22080,22086],{"data":22081,"content":22082,"nodeType":211},{},[22083],{"data":22084,"marks":22085,"value":210,"nodeType":79},{},[],{"data":22087,"content":22088,"nodeType":84},{},[22089],{"data":22090,"marks":22091,"value":218,"nodeType":79},{},[],{"metadata":22093,"sys":22096,"fields":22101},{"tags":22094,"concepts":22095},[],[],{"space":22097,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22099,"publishedVersion":59,"revision":22,"locale":27},{"sys":22098},{"type":12,"linkType":13,"id":14},{"sys":22100},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22102},{"url":234,"details":22103,"fileName":240,"contentType":241},{"size":236,"image":22104},{"width":238,"height":239},{"sys":22106,"fields":22109},{"id":22107,"createdAt":22108},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":22110,"slug":22111,"articleIntro":22110,"category":22112},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[22113],{"metadata":22114,"sys":22117,"fields":22124},{"tags":22115,"concepts":22116},[],[],{"space":22118,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22120,"publishedVersion":189,"revision":59,"contentType":22122,"locale":27},{"sys":22119},{"type":12,"linkType":13,"id":14},{"sys":22121},{"id":20,"type":12,"linkType":21},{"sys":22123},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22125,"metaTitle":199,"metaDescription":200,"mainTitle":22126,"subtitle":219,"heroImage":22141,"ctaButton":242,"ctaLink":243},[198],{"data":22127,"content":22128,"nodeType":71},{},[22129,22135],{"data":22130,"content":22131,"nodeType":211},{},[22132],{"data":22133,"marks":22134,"value":210,"nodeType":79},{},[],{"data":22136,"content":22137,"nodeType":84},{},[22138],{"data":22139,"marks":22140,"value":218,"nodeType":79},{},[],{"metadata":22142,"sys":22145,"fields":22150},{"tags":22143,"concepts":22144},[],[],{"space":22146,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22148,"publishedVersion":59,"revision":22,"locale":27},{"sys":22147},{"type":12,"linkType":13,"id":14},{"sys":22149},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22151},{"url":234,"details":22152,"fileName":240,"contentType":241},{"size":236,"image":22153},{"width":238,"height":239},{"sys":22155,"fields":22158},{"id":22156,"createdAt":22157},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":22159,"slug":22160,"articleIntro":22159,"category":22161},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[22162],{"metadata":22163,"sys":22166,"fields":22173},{"tags":22164,"concepts":22165},[],[],{"space":22167,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22169,"publishedVersion":189,"revision":59,"contentType":22171,"locale":27},{"sys":22168},{"type":12,"linkType":13,"id":14},{"sys":22170},{"id":20,"type":12,"linkType":21},{"sys":22172},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22174,"metaTitle":199,"metaDescription":200,"mainTitle":22175,"subtitle":219,"heroImage":22190,"ctaButton":242,"ctaLink":243},[198],{"data":22176,"content":22177,"nodeType":71},{},[22178,22184],{"data":22179,"content":22180,"nodeType":211},{},[22181],{"data":22182,"marks":22183,"value":210,"nodeType":79},{},[],{"data":22185,"content":22186,"nodeType":84},{},[22187],{"data":22188,"marks":22189,"value":218,"nodeType":79},{},[],{"metadata":22191,"sys":22194,"fields":22199},{"tags":22192,"concepts":22193},[],[],{"space":22195,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22197,"publishedVersion":59,"revision":22,"locale":27},{"sys":22196},{"type":12,"linkType":13,"id":14},{"sys":22198},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22200},{"url":234,"details":22201,"fileName":240,"contentType":241},{"size":236,"image":22202},{"width":238,"height":239},{"sys":22204,"fields":22207},{"id":22205,"createdAt":22206},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":22208,"slug":22209,"articleIntro":-1,"category":22210},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[22211],{"metadata":22212,"sys":22215,"fields":22222},{"tags":22213,"concepts":22214},[],[],{"space":22216,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22218,"publishedVersion":189,"revision":59,"contentType":22220,"locale":27},{"sys":22217},{"type":12,"linkType":13,"id":14},{"sys":22219},{"id":20,"type":12,"linkType":21},{"sys":22221},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22223,"metaTitle":199,"metaDescription":200,"mainTitle":22224,"subtitle":219,"heroImage":22239,"ctaButton":242,"ctaLink":243},[198],{"data":22225,"content":22226,"nodeType":71},{},[22227,22233],{"data":22228,"content":22229,"nodeType":211},{},[22230],{"data":22231,"marks":22232,"value":210,"nodeType":79},{},[],{"data":22234,"content":22235,"nodeType":84},{},[22236],{"data":22237,"marks":22238,"value":218,"nodeType":79},{},[],{"metadata":22240,"sys":22243,"fields":22248},{"tags":22241,"concepts":22242},[],[],{"space":22244,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22246,"publishedVersion":59,"revision":22,"locale":27},{"sys":22245},{"type":12,"linkType":13,"id":14},{"sys":22247},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22249},{"url":234,"details":22250,"fileName":240,"contentType":241},{"size":236,"image":22251},{"width":238,"height":239},{"sys":22253,"fields":22256},{"id":22254,"createdAt":22255},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":22257,"slug":22258,"articleIntro":-1,"category":22259},"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",[22260],{"metadata":22261,"sys":22264,"fields":22271},{"tags":22262,"concepts":22263},[],[],{"space":22265,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22267,"publishedVersion":189,"revision":59,"contentType":22269,"locale":27},{"sys":22266},{"type":12,"linkType":13,"id":14},{"sys":22268},{"id":20,"type":12,"linkType":21},{"sys":22270},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22272,"metaTitle":199,"metaDescription":200,"mainTitle":22273,"subtitle":219,"heroImage":22288,"ctaButton":242,"ctaLink":243},[198],{"data":22274,"content":22275,"nodeType":71},{},[22276,22282],{"data":22277,"content":22278,"nodeType":211},{},[22279],{"data":22280,"marks":22281,"value":210,"nodeType":79},{},[],{"data":22283,"content":22284,"nodeType":84},{},[22285],{"data":22286,"marks":22287,"value":218,"nodeType":79},{},[],{"metadata":22289,"sys":22292,"fields":22297},{"tags":22290,"concepts":22291},[],[],{"space":22293,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22295,"publishedVersion":59,"revision":22,"locale":27},{"sys":22294},{"type":12,"linkType":13,"id":14},{"sys":22296},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22298},{"url":234,"details":22299,"fileName":240,"contentType":241},{"size":236,"image":22300},{"width":238,"height":239},{"sys":22302,"fields":22305},{"id":22303,"createdAt":22304},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":22306,"slug":22307,"articleIntro":22306,"category":22308},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[22309],{"metadata":22310,"sys":22313,"fields":22320},{"tags":22311,"concepts":22312},[],[],{"space":22314,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22316,"publishedVersion":189,"revision":59,"contentType":22318,"locale":27},{"sys":22315},{"type":12,"linkType":13,"id":14},{"sys":22317},{"id":20,"type":12,"linkType":21},{"sys":22319},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22321,"metaTitle":199,"metaDescription":200,"mainTitle":22322,"subtitle":219,"heroImage":22337,"ctaButton":242,"ctaLink":243},[198],{"data":22323,"content":22324,"nodeType":71},{},[22325,22331],{"data":22326,"content":22327,"nodeType":211},{},[22328],{"data":22329,"marks":22330,"value":210,"nodeType":79},{},[],{"data":22332,"content":22333,"nodeType":84},{},[22334],{"data":22335,"marks":22336,"value":218,"nodeType":79},{},[],{"metadata":22338,"sys":22341,"fields":22346},{"tags":22339,"concepts":22340},[],[],{"space":22342,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22344,"publishedVersion":59,"revision":22,"locale":27},{"sys":22343},{"type":12,"linkType":13,"id":14},{"sys":22345},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22347},{"url":234,"details":22348,"fileName":240,"contentType":241},{"size":236,"image":22349},{"width":238,"height":239},{"sys":22351,"fields":22354},{"id":22352,"createdAt":22353},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":22355,"slug":22356,"articleIntro":22355,"category":22357},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[22358],{"metadata":22359,"sys":22362,"fields":22369},{"tags":22360,"concepts":22361},[],[],{"space":22363,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22365,"publishedVersion":189,"revision":59,"contentType":22367,"locale":27},{"sys":22364},{"type":12,"linkType":13,"id":14},{"sys":22366},{"id":20,"type":12,"linkType":21},{"sys":22368},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22370,"metaTitle":199,"metaDescription":200,"mainTitle":22371,"subtitle":219,"heroImage":22386,"ctaButton":242,"ctaLink":243},[198],{"data":22372,"content":22373,"nodeType":71},{},[22374,22380],{"data":22375,"content":22376,"nodeType":211},{},[22377],{"data":22378,"marks":22379,"value":210,"nodeType":79},{},[],{"data":22381,"content":22382,"nodeType":84},{},[22383],{"data":22384,"marks":22385,"value":218,"nodeType":79},{},[],{"metadata":22387,"sys":22390,"fields":22395},{"tags":22388,"concepts":22389},[],[],{"space":22391,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22393,"publishedVersion":59,"revision":22,"locale":27},{"sys":22392},{"type":12,"linkType":13,"id":14},{"sys":22394},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22396},{"url":234,"details":22397,"fileName":240,"contentType":241},{"size":236,"image":22398},{"width":238,"height":239},{"sys":22400,"fields":22403},{"id":22401,"createdAt":22402},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":22404,"slug":22405,"articleIntro":22404,"category":22406},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[22407],{"metadata":22408,"sys":22411,"fields":22418},{"tags":22409,"concepts":22410},[],[],{"space":22412,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22414,"publishedVersion":189,"revision":59,"contentType":22416,"locale":27},{"sys":22413},{"type":12,"linkType":13,"id":14},{"sys":22415},{"id":20,"type":12,"linkType":21},{"sys":22417},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22419,"metaTitle":199,"metaDescription":200,"mainTitle":22420,"subtitle":219,"heroImage":22435,"ctaButton":242,"ctaLink":243},[198],{"data":22421,"content":22422,"nodeType":71},{},[22423,22429],{"data":22424,"content":22425,"nodeType":211},{},[22426],{"data":22427,"marks":22428,"value":210,"nodeType":79},{},[],{"data":22430,"content":22431,"nodeType":84},{},[22432],{"data":22433,"marks":22434,"value":218,"nodeType":79},{},[],{"metadata":22436,"sys":22439,"fields":22444},{"tags":22437,"concepts":22438},[],[],{"space":22440,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22442,"publishedVersion":59,"revision":22,"locale":27},{"sys":22441},{"type":12,"linkType":13,"id":14},{"sys":22443},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22445},{"url":234,"details":22446,"fileName":240,"contentType":241},{"size":236,"image":22447},{"width":238,"height":239},{"sys":22449,"fields":22452},{"id":22450,"createdAt":22451},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":22453,"slug":22454,"articleIntro":22453,"category":22455},"4558 - Intérêts courus","compte-4558-interets-courus",[22456],{"metadata":22457,"sys":22460,"fields":22467},{"tags":22458,"concepts":22459},[],[],{"space":22461,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22463,"publishedVersion":189,"revision":59,"contentType":22465,"locale":27},{"sys":22462},{"type":12,"linkType":13,"id":14},{"sys":22464},{"id":20,"type":12,"linkType":21},{"sys":22466},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22468,"metaTitle":199,"metaDescription":200,"mainTitle":22469,"subtitle":219,"heroImage":22484,"ctaButton":242,"ctaLink":243},[198],{"data":22470,"content":22471,"nodeType":71},{},[22472,22478],{"data":22473,"content":22474,"nodeType":211},{},[22475],{"data":22476,"marks":22477,"value":210,"nodeType":79},{},[],{"data":22479,"content":22480,"nodeType":84},{},[22481],{"data":22482,"marks":22483,"value":218,"nodeType":79},{},[],{"metadata":22485,"sys":22488,"fields":22493},{"tags":22486,"concepts":22487},[],[],{"space":22489,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22491,"publishedVersion":59,"revision":22,"locale":27},{"sys":22490},{"type":12,"linkType":13,"id":14},{"sys":22492},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22494},{"url":234,"details":22495,"fileName":240,"contentType":241},{"size":236,"image":22496},{"width":238,"height":239},{"sys":22498,"fields":22501},{"id":22499,"createdAt":22500},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":22502,"slug":22503,"articleIntro":-1,"category":22504},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[22505],{"metadata":22506,"sys":22509,"fields":22516},{"tags":22507,"concepts":22508},[],[],{"space":22510,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22512,"publishedVersion":189,"revision":59,"contentType":22514,"locale":27},{"sys":22511},{"type":12,"linkType":13,"id":14},{"sys":22513},{"id":20,"type":12,"linkType":21},{"sys":22515},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22517,"metaTitle":199,"metaDescription":200,"mainTitle":22518,"subtitle":219,"heroImage":22533,"ctaButton":242,"ctaLink":243},[198],{"data":22519,"content":22520,"nodeType":71},{},[22521,22527],{"data":22522,"content":22523,"nodeType":211},{},[22524],{"data":22525,"marks":22526,"value":210,"nodeType":79},{},[],{"data":22528,"content":22529,"nodeType":84},{},[22530],{"data":22531,"marks":22532,"value":218,"nodeType":79},{},[],{"metadata":22534,"sys":22537,"fields":22542},{"tags":22535,"concepts":22536},[],[],{"space":22538,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22540,"publishedVersion":59,"revision":22,"locale":27},{"sys":22539},{"type":12,"linkType":13,"id":14},{"sys":22541},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22543},{"url":234,"details":22544,"fileName":240,"contentType":241},{"size":236,"image":22545},{"width":238,"height":239},{"sys":22547,"fields":22550},{"id":22548,"createdAt":22549},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":22551,"slug":22552,"articleIntro":22551,"category":22553},"Compte 58 - Virements internes","compte-58-virements-internes",[22554],{"metadata":22555,"sys":22558,"fields":22565},{"tags":22556,"concepts":22557},[],[],{"space":22559,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22561,"publishedVersion":189,"revision":59,"contentType":22563,"locale":27},{"sys":22560},{"type":12,"linkType":13,"id":14},{"sys":22562},{"id":20,"type":12,"linkType":21},{"sys":22564},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22566,"metaTitle":199,"metaDescription":200,"mainTitle":22567,"subtitle":219,"heroImage":22582,"ctaButton":242,"ctaLink":243},[198],{"data":22568,"content":22569,"nodeType":71},{},[22570,22576],{"data":22571,"content":22572,"nodeType":211},{},[22573],{"data":22574,"marks":22575,"value":210,"nodeType":79},{},[],{"data":22577,"content":22578,"nodeType":84},{},[22579],{"data":22580,"marks":22581,"value":218,"nodeType":79},{},[],{"metadata":22583,"sys":22586,"fields":22591},{"tags":22584,"concepts":22585},[],[],{"space":22587,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22589,"publishedVersion":59,"revision":22,"locale":27},{"sys":22588},{"type":12,"linkType":13,"id":14},{"sys":22590},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22592},{"url":234,"details":22593,"fileName":240,"contentType":241},{"size":236,"image":22594},{"width":238,"height":239},{"sys":22596,"fields":22599},{"id":22597,"createdAt":22598},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":22600,"slug":22601,"articleIntro":-1,"category":22602},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[22603],{"metadata":22604,"sys":22607,"fields":22614},{"tags":22605,"concepts":22606},[],[],{"space":22608,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22610,"publishedVersion":189,"revision":59,"contentType":22612,"locale":27},{"sys":22609},{"type":12,"linkType":13,"id":14},{"sys":22611},{"id":20,"type":12,"linkType":21},{"sys":22613},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22615,"metaTitle":199,"metaDescription":200,"mainTitle":22616,"subtitle":219,"heroImage":22631,"ctaButton":242,"ctaLink":243},[198],{"data":22617,"content":22618,"nodeType":71},{},[22619,22625],{"data":22620,"content":22621,"nodeType":211},{},[22622],{"data":22623,"marks":22624,"value":210,"nodeType":79},{},[],{"data":22626,"content":22627,"nodeType":84},{},[22628],{"data":22629,"marks":22630,"value":218,"nodeType":79},{},[],{"metadata":22632,"sys":22635,"fields":22640},{"tags":22633,"concepts":22634},[],[],{"space":22636,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22638,"publishedVersion":59,"revision":22,"locale":27},{"sys":22637},{"type":12,"linkType":13,"id":14},{"sys":22639},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22641},{"url":234,"details":22642,"fileName":240,"contentType":241},{"size":236,"image":22643},{"width":238,"height":239},{"sys":22645,"fields":22648},{"id":22646,"createdAt":22647},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":22649,"slug":22650,"articleIntro":22649,"category":22651},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[22652],{"metadata":22653,"sys":22656,"fields":22663},{"tags":22654,"concepts":22655},[],[],{"space":22657,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22659,"publishedVersion":189,"revision":59,"contentType":22661,"locale":27},{"sys":22658},{"type":12,"linkType":13,"id":14},{"sys":22660},{"id":20,"type":12,"linkType":21},{"sys":22662},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22664,"metaTitle":199,"metaDescription":200,"mainTitle":22665,"subtitle":219,"heroImage":22680,"ctaButton":242,"ctaLink":243},[198],{"data":22666,"content":22667,"nodeType":71},{},[22668,22674],{"data":22669,"content":22670,"nodeType":211},{},[22671],{"data":22672,"marks":22673,"value":210,"nodeType":79},{},[],{"data":22675,"content":22676,"nodeType":84},{},[22677],{"data":22678,"marks":22679,"value":218,"nodeType":79},{},[],{"metadata":22681,"sys":22684,"fields":22689},{"tags":22682,"concepts":22683},[],[],{"space":22685,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22687,"publishedVersion":59,"revision":22,"locale":27},{"sys":22686},{"type":12,"linkType":13,"id":14},{"sys":22688},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22690},{"url":234,"details":22691,"fileName":240,"contentType":241},{"size":236,"image":22692},{"width":238,"height":239},{"sys":22694,"fields":22697},{"id":22695,"createdAt":22696},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":22698,"slug":22699,"articleIntro":22698,"category":22700},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[22701],{"metadata":22702,"sys":22705,"fields":22712},{"tags":22703,"concepts":22704},[],[],{"space":22706,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22708,"publishedVersion":189,"revision":59,"contentType":22710,"locale":27},{"sys":22707},{"type":12,"linkType":13,"id":14},{"sys":22709},{"id":20,"type":12,"linkType":21},{"sys":22711},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22713,"metaTitle":199,"metaDescription":200,"mainTitle":22714,"subtitle":219,"heroImage":22729,"ctaButton":242,"ctaLink":243},[198],{"data":22715,"content":22716,"nodeType":71},{},[22717,22723],{"data":22718,"content":22719,"nodeType":211},{},[22720],{"data":22721,"marks":22722,"value":210,"nodeType":79},{},[],{"data":22724,"content":22725,"nodeType":84},{},[22726],{"data":22727,"marks":22728,"value":218,"nodeType":79},{},[],{"metadata":22730,"sys":22733,"fields":22738},{"tags":22731,"concepts":22732},[],[],{"space":22734,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22736,"publishedVersion":59,"revision":22,"locale":27},{"sys":22735},{"type":12,"linkType":13,"id":14},{"sys":22737},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22739},{"url":234,"details":22740,"fileName":240,"contentType":241},{"size":236,"image":22741},{"width":238,"height":239},{"sys":22743,"fields":22746},{"id":22744,"createdAt":22745},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":22747,"slug":22748,"articleIntro":-1,"category":22749},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[22750],{"metadata":22751,"sys":22754,"fields":22761},{"tags":22752,"concepts":22753},[],[],{"space":22755,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22757,"publishedVersion":189,"revision":59,"contentType":22759,"locale":27},{"sys":22756},{"type":12,"linkType":13,"id":14},{"sys":22758},{"id":20,"type":12,"linkType":21},{"sys":22760},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22762,"metaTitle":199,"metaDescription":200,"mainTitle":22763,"subtitle":219,"heroImage":22778,"ctaButton":242,"ctaLink":243},[198],{"data":22764,"content":22765,"nodeType":71},{},[22766,22772],{"data":22767,"content":22768,"nodeType":211},{},[22769],{"data":22770,"marks":22771,"value":210,"nodeType":79},{},[],{"data":22773,"content":22774,"nodeType":84},{},[22775],{"data":22776,"marks":22777,"value":218,"nodeType":79},{},[],{"metadata":22779,"sys":22782,"fields":22787},{"tags":22780,"concepts":22781},[],[],{"space":22783,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22785,"publishedVersion":59,"revision":22,"locale":27},{"sys":22784},{"type":12,"linkType":13,"id":14},{"sys":22786},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22788},{"url":234,"details":22789,"fileName":240,"contentType":241},{"size":236,"image":22790},{"width":238,"height":239},{"sys":22792,"fields":22795},{"id":22793,"createdAt":22794},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":22796,"slug":22797,"articleIntro":22796,"category":22798},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[22799],{"metadata":22800,"sys":22803,"fields":22810},{"tags":22801,"concepts":22802},[],[],{"space":22804,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22806,"publishedVersion":189,"revision":59,"contentType":22808,"locale":27},{"sys":22805},{"type":12,"linkType":13,"id":14},{"sys":22807},{"id":20,"type":12,"linkType":21},{"sys":22809},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22811,"metaTitle":199,"metaDescription":200,"mainTitle":22812,"subtitle":219,"heroImage":22827,"ctaButton":242,"ctaLink":243},[198],{"data":22813,"content":22814,"nodeType":71},{},[22815,22821],{"data":22816,"content":22817,"nodeType":211},{},[22818],{"data":22819,"marks":22820,"value":210,"nodeType":79},{},[],{"data":22822,"content":22823,"nodeType":84},{},[22824],{"data":22825,"marks":22826,"value":218,"nodeType":79},{},[],{"metadata":22828,"sys":22831,"fields":22836},{"tags":22829,"concepts":22830},[],[],{"space":22832,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22834,"publishedVersion":59,"revision":22,"locale":27},{"sys":22833},{"type":12,"linkType":13,"id":14},{"sys":22835},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22837},{"url":234,"details":22838,"fileName":240,"contentType":241},{"size":236,"image":22839},{"width":238,"height":239},{"sys":22841,"fields":22844},{"id":22842,"createdAt":22843},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":22845,"slug":22846,"articleIntro":22845,"category":22847},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[22848],{"metadata":22849,"sys":22852,"fields":22859},{"tags":22850,"concepts":22851},[],[],{"space":22853,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22855,"publishedVersion":189,"revision":59,"contentType":22857,"locale":27},{"sys":22854},{"type":12,"linkType":13,"id":14},{"sys":22856},{"id":20,"type":12,"linkType":21},{"sys":22858},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22860,"metaTitle":199,"metaDescription":200,"mainTitle":22861,"subtitle":219,"heroImage":22876,"ctaButton":242,"ctaLink":243},[198],{"data":22862,"content":22863,"nodeType":71},{},[22864,22870],{"data":22865,"content":22866,"nodeType":211},{},[22867],{"data":22868,"marks":22869,"value":210,"nodeType":79},{},[],{"data":22871,"content":22872,"nodeType":84},{},[22873],{"data":22874,"marks":22875,"value":218,"nodeType":79},{},[],{"metadata":22877,"sys":22880,"fields":22885},{"tags":22878,"concepts":22879},[],[],{"space":22881,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22883,"publishedVersion":59,"revision":22,"locale":27},{"sys":22882},{"type":12,"linkType":13,"id":14},{"sys":22884},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22886},{"url":234,"details":22887,"fileName":240,"contentType":241},{"size":236,"image":22888},{"width":238,"height":239},{"sys":22890,"fields":22893},{"id":22891,"createdAt":22892},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":22894,"slug":22895,"articleIntro":22894,"category":22896},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[22897],{"metadata":22898,"sys":22901,"fields":22908},{"tags":22899,"concepts":22900},[],[],{"space":22902,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22904,"publishedVersion":189,"revision":59,"contentType":22906,"locale":27},{"sys":22903},{"type":12,"linkType":13,"id":14},{"sys":22905},{"id":20,"type":12,"linkType":21},{"sys":22907},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22909,"metaTitle":199,"metaDescription":200,"mainTitle":22910,"subtitle":219,"heroImage":22925,"ctaButton":242,"ctaLink":243},[198],{"data":22911,"content":22912,"nodeType":71},{},[22913,22919],{"data":22914,"content":22915,"nodeType":211},{},[22916],{"data":22917,"marks":22918,"value":210,"nodeType":79},{},[],{"data":22920,"content":22921,"nodeType":84},{},[22922],{"data":22923,"marks":22924,"value":218,"nodeType":79},{},[],{"metadata":22926,"sys":22929,"fields":22934},{"tags":22927,"concepts":22928},[],[],{"space":22930,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22932,"publishedVersion":59,"revision":22,"locale":27},{"sys":22931},{"type":12,"linkType":13,"id":14},{"sys":22933},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22935},{"url":234,"details":22936,"fileName":240,"contentType":241},{"size":236,"image":22937},{"width":238,"height":239},{"sys":22939,"fields":22942},{"id":22940,"createdAt":22941},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":22943,"slug":22944,"articleIntro":22943,"category":22945},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[22946],{"metadata":22947,"sys":22950,"fields":22957},{"tags":22948,"concepts":22949},[],[],{"space":22951,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":22953,"publishedVersion":189,"revision":59,"contentType":22955,"locale":27},{"sys":22952},{"type":12,"linkType":13,"id":14},{"sys":22954},{"id":20,"type":12,"linkType":21},{"sys":22956},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":22958,"metaTitle":199,"metaDescription":200,"mainTitle":22959,"subtitle":219,"heroImage":22974,"ctaButton":242,"ctaLink":243},[198],{"data":22960,"content":22961,"nodeType":71},{},[22962,22968],{"data":22963,"content":22964,"nodeType":211},{},[22965],{"data":22966,"marks":22967,"value":210,"nodeType":79},{},[],{"data":22969,"content":22970,"nodeType":84},{},[22971],{"data":22972,"marks":22973,"value":218,"nodeType":79},{},[],{"metadata":22975,"sys":22978,"fields":22983},{"tags":22976,"concepts":22977},[],[],{"space":22979,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":22981,"publishedVersion":59,"revision":22,"locale":27},{"sys":22980},{"type":12,"linkType":13,"id":14},{"sys":22982},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":22984},{"url":234,"details":22985,"fileName":240,"contentType":241},{"size":236,"image":22986},{"width":238,"height":239},{"sys":22988,"fields":22991},{"id":22989,"createdAt":22990},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":22992,"slug":22993,"articleIntro":22992,"category":22994},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[22995],{"metadata":22996,"sys":22999,"fields":23006},{"tags":22997,"concepts":22998},[],[],{"space":23000,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23002,"publishedVersion":189,"revision":59,"contentType":23004,"locale":27},{"sys":23001},{"type":12,"linkType":13,"id":14},{"sys":23003},{"id":20,"type":12,"linkType":21},{"sys":23005},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23007,"metaTitle":199,"metaDescription":200,"mainTitle":23008,"subtitle":219,"heroImage":23023,"ctaButton":242,"ctaLink":243},[198],{"data":23009,"content":23010,"nodeType":71},{},[23011,23017],{"data":23012,"content":23013,"nodeType":211},{},[23014],{"data":23015,"marks":23016,"value":210,"nodeType":79},{},[],{"data":23018,"content":23019,"nodeType":84},{},[23020],{"data":23021,"marks":23022,"value":218,"nodeType":79},{},[],{"metadata":23024,"sys":23027,"fields":23032},{"tags":23025,"concepts":23026},[],[],{"space":23028,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23030,"publishedVersion":59,"revision":22,"locale":27},{"sys":23029},{"type":12,"linkType":13,"id":14},{"sys":23031},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23033},{"url":234,"details":23034,"fileName":240,"contentType":241},{"size":236,"image":23035},{"width":238,"height":239},{"sys":23037,"fields":23040},{"id":23038,"createdAt":23039},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":23041,"slug":23042,"articleIntro":23041,"category":23043},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[23044],{"metadata":23045,"sys":23048,"fields":23055},{"tags":23046,"concepts":23047},[],[],{"space":23049,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23051,"publishedVersion":189,"revision":59,"contentType":23053,"locale":27},{"sys":23050},{"type":12,"linkType":13,"id":14},{"sys":23052},{"id":20,"type":12,"linkType":21},{"sys":23054},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23056,"metaTitle":199,"metaDescription":200,"mainTitle":23057,"subtitle":219,"heroImage":23072,"ctaButton":242,"ctaLink":243},[198],{"data":23058,"content":23059,"nodeType":71},{},[23060,23066],{"data":23061,"content":23062,"nodeType":211},{},[23063],{"data":23064,"marks":23065,"value":210,"nodeType":79},{},[],{"data":23067,"content":23068,"nodeType":84},{},[23069],{"data":23070,"marks":23071,"value":218,"nodeType":79},{},[],{"metadata":23073,"sys":23076,"fields":23081},{"tags":23074,"concepts":23075},[],[],{"space":23077,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23079,"publishedVersion":59,"revision":22,"locale":27},{"sys":23078},{"type":12,"linkType":13,"id":14},{"sys":23080},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23082},{"url":234,"details":23083,"fileName":240,"contentType":241},{"size":236,"image":23084},{"width":238,"height":239},{"sys":23086,"fields":23089},{"id":23087,"createdAt":23088},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":23090,"slug":23091,"articleIntro":23090,"category":23092},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[23093],{"metadata":23094,"sys":23097,"fields":23104},{"tags":23095,"concepts":23096},[],[],{"space":23098,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23100,"publishedVersion":189,"revision":59,"contentType":23102,"locale":27},{"sys":23099},{"type":12,"linkType":13,"id":14},{"sys":23101},{"id":20,"type":12,"linkType":21},{"sys":23103},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23105,"metaTitle":199,"metaDescription":200,"mainTitle":23106,"subtitle":219,"heroImage":23121,"ctaButton":242,"ctaLink":243},[198],{"data":23107,"content":23108,"nodeType":71},{},[23109,23115],{"data":23110,"content":23111,"nodeType":211},{},[23112],{"data":23113,"marks":23114,"value":210,"nodeType":79},{},[],{"data":23116,"content":23117,"nodeType":84},{},[23118],{"data":23119,"marks":23120,"value":218,"nodeType":79},{},[],{"metadata":23122,"sys":23125,"fields":23130},{"tags":23123,"concepts":23124},[],[],{"space":23126,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23128,"publishedVersion":59,"revision":22,"locale":27},{"sys":23127},{"type":12,"linkType":13,"id":14},{"sys":23129},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23131},{"url":234,"details":23132,"fileName":240,"contentType":241},{"size":236,"image":23133},{"width":238,"height":239},{"sys":23135,"fields":23138},{"id":23136,"createdAt":23137},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":23139,"slug":23140,"articleIntro":23139,"category":23141},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[23142],{"metadata":23143,"sys":23146,"fields":23153},{"tags":23144,"concepts":23145},[],[],{"space":23147,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23149,"publishedVersion":189,"revision":59,"contentType":23151,"locale":27},{"sys":23148},{"type":12,"linkType":13,"id":14},{"sys":23150},{"id":20,"type":12,"linkType":21},{"sys":23152},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23154,"metaTitle":199,"metaDescription":200,"mainTitle":23155,"subtitle":219,"heroImage":23170,"ctaButton":242,"ctaLink":243},[198],{"data":23156,"content":23157,"nodeType":71},{},[23158,23164],{"data":23159,"content":23160,"nodeType":211},{},[23161],{"data":23162,"marks":23163,"value":210,"nodeType":79},{},[],{"data":23165,"content":23166,"nodeType":84},{},[23167],{"data":23168,"marks":23169,"value":218,"nodeType":79},{},[],{"metadata":23171,"sys":23174,"fields":23179},{"tags":23172,"concepts":23173},[],[],{"space":23175,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23177,"publishedVersion":59,"revision":22,"locale":27},{"sys":23176},{"type":12,"linkType":13,"id":14},{"sys":23178},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23180},{"url":234,"details":23181,"fileName":240,"contentType":241},{"size":236,"image":23182},{"width":238,"height":239},{"sys":23184,"fields":23187},{"id":23185,"createdAt":23186},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":23188,"slug":23189,"articleIntro":23188,"category":23190},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[23191],{"metadata":23192,"sys":23195,"fields":23202},{"tags":23193,"concepts":23194},[],[],{"space":23196,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23198,"publishedVersion":189,"revision":59,"contentType":23200,"locale":27},{"sys":23197},{"type":12,"linkType":13,"id":14},{"sys":23199},{"id":20,"type":12,"linkType":21},{"sys":23201},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23203,"metaTitle":199,"metaDescription":200,"mainTitle":23204,"subtitle":219,"heroImage":23219,"ctaButton":242,"ctaLink":243},[198],{"data":23205,"content":23206,"nodeType":71},{},[23207,23213],{"data":23208,"content":23209,"nodeType":211},{},[23210],{"data":23211,"marks":23212,"value":210,"nodeType":79},{},[],{"data":23214,"content":23215,"nodeType":84},{},[23216],{"data":23217,"marks":23218,"value":218,"nodeType":79},{},[],{"metadata":23220,"sys":23223,"fields":23228},{"tags":23221,"concepts":23222},[],[],{"space":23224,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23226,"publishedVersion":59,"revision":22,"locale":27},{"sys":23225},{"type":12,"linkType":13,"id":14},{"sys":23227},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23229},{"url":234,"details":23230,"fileName":240,"contentType":241},{"size":236,"image":23231},{"width":238,"height":239},{"sys":23233,"fields":23236},{"id":23234,"createdAt":23235},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":23237,"slug":23238,"articleIntro":23237,"category":23239},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[23240],{"metadata":23241,"sys":23244,"fields":23251},{"tags":23242,"concepts":23243},[],[],{"space":23245,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23247,"publishedVersion":189,"revision":59,"contentType":23249,"locale":27},{"sys":23246},{"type":12,"linkType":13,"id":14},{"sys":23248},{"id":20,"type":12,"linkType":21},{"sys":23250},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23252,"metaTitle":199,"metaDescription":200,"mainTitle":23253,"subtitle":219,"heroImage":23268,"ctaButton":242,"ctaLink":243},[198],{"data":23254,"content":23255,"nodeType":71},{},[23256,23262],{"data":23257,"content":23258,"nodeType":211},{},[23259],{"data":23260,"marks":23261,"value":210,"nodeType":79},{},[],{"data":23263,"content":23264,"nodeType":84},{},[23265],{"data":23266,"marks":23267,"value":218,"nodeType":79},{},[],{"metadata":23269,"sys":23272,"fields":23277},{"tags":23270,"concepts":23271},[],[],{"space":23273,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23275,"publishedVersion":59,"revision":22,"locale":27},{"sys":23274},{"type":12,"linkType":13,"id":14},{"sys":23276},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23278},{"url":234,"details":23279,"fileName":240,"contentType":241},{"size":236,"image":23280},{"width":238,"height":239},{"sys":23282,"fields":23285},{"id":23283,"createdAt":23284},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":23286,"slug":23287,"articleIntro":23288,"category":23289},"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.",[23290],{"metadata":23291,"sys":23294,"fields":23301},{"tags":23292,"concepts":23293},[],[],{"space":23295,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23297,"publishedVersion":189,"revision":59,"contentType":23299,"locale":27},{"sys":23296},{"type":12,"linkType":13,"id":14},{"sys":23298},{"id":20,"type":12,"linkType":21},{"sys":23300},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23302,"metaTitle":199,"metaDescription":200,"mainTitle":23303,"subtitle":219,"heroImage":23318,"ctaButton":242,"ctaLink":243},[198],{"data":23304,"content":23305,"nodeType":71},{},[23306,23312],{"data":23307,"content":23308,"nodeType":211},{},[23309],{"data":23310,"marks":23311,"value":210,"nodeType":79},{},[],{"data":23313,"content":23314,"nodeType":84},{},[23315],{"data":23316,"marks":23317,"value":218,"nodeType":79},{},[],{"metadata":23319,"sys":23322,"fields":23327},{"tags":23320,"concepts":23321},[],[],{"space":23323,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23325,"publishedVersion":59,"revision":22,"locale":27},{"sys":23324},{"type":12,"linkType":13,"id":14},{"sys":23326},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23328},{"url":234,"details":23329,"fileName":240,"contentType":241},{"size":236,"image":23330},{"width":238,"height":239},{"sys":23332,"fields":23335},{"id":23333,"createdAt":23334},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":23336,"slug":23337,"articleIntro":23336,"category":23338},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[23339],{"metadata":23340,"sys":23343,"fields":23350},{"tags":23341,"concepts":23342},[],[],{"space":23344,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23346,"publishedVersion":189,"revision":59,"contentType":23348,"locale":27},{"sys":23345},{"type":12,"linkType":13,"id":14},{"sys":23347},{"id":20,"type":12,"linkType":21},{"sys":23349},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23351,"metaTitle":199,"metaDescription":200,"mainTitle":23352,"subtitle":219,"heroImage":23367,"ctaButton":242,"ctaLink":243},[198],{"data":23353,"content":23354,"nodeType":71},{},[23355,23361],{"data":23356,"content":23357,"nodeType":211},{},[23358],{"data":23359,"marks":23360,"value":210,"nodeType":79},{},[],{"data":23362,"content":23363,"nodeType":84},{},[23364],{"data":23365,"marks":23366,"value":218,"nodeType":79},{},[],{"metadata":23368,"sys":23371,"fields":23376},{"tags":23369,"concepts":23370},[],[],{"space":23372,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23374,"publishedVersion":59,"revision":22,"locale":27},{"sys":23373},{"type":12,"linkType":13,"id":14},{"sys":23375},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23377},{"url":234,"details":23378,"fileName":240,"contentType":241},{"size":236,"image":23379},{"width":238,"height":239},{"sys":23381,"fields":23384},{"id":23382,"createdAt":23383},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":23385,"slug":23386,"articleIntro":23385,"category":23387},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[23388],{"metadata":23389,"sys":23392,"fields":23399},{"tags":23390,"concepts":23391},[],[],{"space":23393,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23395,"publishedVersion":189,"revision":59,"contentType":23397,"locale":27},{"sys":23394},{"type":12,"linkType":13,"id":14},{"sys":23396},{"id":20,"type":12,"linkType":21},{"sys":23398},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23400,"metaTitle":199,"metaDescription":200,"mainTitle":23401,"subtitle":219,"heroImage":23416,"ctaButton":242,"ctaLink":243},[198],{"data":23402,"content":23403,"nodeType":71},{},[23404,23410],{"data":23405,"content":23406,"nodeType":211},{},[23407],{"data":23408,"marks":23409,"value":210,"nodeType":79},{},[],{"data":23411,"content":23412,"nodeType":84},{},[23413],{"data":23414,"marks":23415,"value":218,"nodeType":79},{},[],{"metadata":23417,"sys":23420,"fields":23425},{"tags":23418,"concepts":23419},[],[],{"space":23421,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23423,"publishedVersion":59,"revision":22,"locale":27},{"sys":23422},{"type":12,"linkType":13,"id":14},{"sys":23424},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23426},{"url":234,"details":23427,"fileName":240,"contentType":241},{"size":236,"image":23428},{"width":238,"height":239},{"sys":23430,"fields":23433},{"id":23431,"createdAt":23432},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":23434,"slug":23435,"articleIntro":23434,"category":23436},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[23437],{"metadata":23438,"sys":23441,"fields":23448},{"tags":23439,"concepts":23440},[],[],{"space":23442,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23444,"publishedVersion":189,"revision":59,"contentType":23446,"locale":27},{"sys":23443},{"type":12,"linkType":13,"id":14},{"sys":23445},{"id":20,"type":12,"linkType":21},{"sys":23447},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23449,"metaTitle":199,"metaDescription":200,"mainTitle":23450,"subtitle":219,"heroImage":23465,"ctaButton":242,"ctaLink":243},[198],{"data":23451,"content":23452,"nodeType":71},{},[23453,23459],{"data":23454,"content":23455,"nodeType":211},{},[23456],{"data":23457,"marks":23458,"value":210,"nodeType":79},{},[],{"data":23460,"content":23461,"nodeType":84},{},[23462],{"data":23463,"marks":23464,"value":218,"nodeType":79},{},[],{"metadata":23466,"sys":23469,"fields":23474},{"tags":23467,"concepts":23468},[],[],{"space":23470,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23472,"publishedVersion":59,"revision":22,"locale":27},{"sys":23471},{"type":12,"linkType":13,"id":14},{"sys":23473},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23475},{"url":234,"details":23476,"fileName":240,"contentType":241},{"size":236,"image":23477},{"width":238,"height":239},{"sys":23479,"fields":23482},{"id":23480,"createdAt":23481},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":23483,"slug":23484,"articleIntro":23483,"category":23485},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[23486],{"metadata":23487,"sys":23490,"fields":23497},{"tags":23488,"concepts":23489},[],[],{"space":23491,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23493,"publishedVersion":189,"revision":59,"contentType":23495,"locale":27},{"sys":23492},{"type":12,"linkType":13,"id":14},{"sys":23494},{"id":20,"type":12,"linkType":21},{"sys":23496},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23498,"metaTitle":199,"metaDescription":200,"mainTitle":23499,"subtitle":219,"heroImage":23514,"ctaButton":242,"ctaLink":243},[198],{"data":23500,"content":23501,"nodeType":71},{},[23502,23508],{"data":23503,"content":23504,"nodeType":211},{},[23505],{"data":23506,"marks":23507,"value":210,"nodeType":79},{},[],{"data":23509,"content":23510,"nodeType":84},{},[23511],{"data":23512,"marks":23513,"value":218,"nodeType":79},{},[],{"metadata":23515,"sys":23518,"fields":23523},{"tags":23516,"concepts":23517},[],[],{"space":23519,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23521,"publishedVersion":59,"revision":22,"locale":27},{"sys":23520},{"type":12,"linkType":13,"id":14},{"sys":23522},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23524},{"url":234,"details":23525,"fileName":240,"contentType":241},{"size":236,"image":23526},{"width":238,"height":239},{"sys":23528,"fields":23531},{"id":23529,"createdAt":23530},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":23532,"slug":23533,"articleIntro":23532,"category":23534},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[23535],{"metadata":23536,"sys":23539,"fields":23546},{"tags":23537,"concepts":23538},[],[],{"space":23540,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23542,"publishedVersion":189,"revision":59,"contentType":23544,"locale":27},{"sys":23541},{"type":12,"linkType":13,"id":14},{"sys":23543},{"id":20,"type":12,"linkType":21},{"sys":23545},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23547,"metaTitle":199,"metaDescription":200,"mainTitle":23548,"subtitle":219,"heroImage":23563,"ctaButton":242,"ctaLink":243},[198],{"data":23549,"content":23550,"nodeType":71},{},[23551,23557],{"data":23552,"content":23553,"nodeType":211},{},[23554],{"data":23555,"marks":23556,"value":210,"nodeType":79},{},[],{"data":23558,"content":23559,"nodeType":84},{},[23560],{"data":23561,"marks":23562,"value":218,"nodeType":79},{},[],{"metadata":23564,"sys":23567,"fields":23572},{"tags":23565,"concepts":23566},[],[],{"space":23568,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23570,"publishedVersion":59,"revision":22,"locale":27},{"sys":23569},{"type":12,"linkType":13,"id":14},{"sys":23571},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23573},{"url":234,"details":23574,"fileName":240,"contentType":241},{"size":236,"image":23575},{"width":238,"height":239},{"sys":23577,"fields":23580},{"id":23578,"createdAt":23579},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":23581,"slug":23582,"articleIntro":23581,"category":23583},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[23584],{"metadata":23585,"sys":23588,"fields":23595},{"tags":23586,"concepts":23587},[],[],{"space":23589,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23591,"publishedVersion":189,"revision":59,"contentType":23593,"locale":27},{"sys":23590},{"type":12,"linkType":13,"id":14},{"sys":23592},{"id":20,"type":12,"linkType":21},{"sys":23594},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23596,"metaTitle":199,"metaDescription":200,"mainTitle":23597,"subtitle":219,"heroImage":23612,"ctaButton":242,"ctaLink":243},[198],{"data":23598,"content":23599,"nodeType":71},{},[23600,23606],{"data":23601,"content":23602,"nodeType":211},{},[23603],{"data":23604,"marks":23605,"value":210,"nodeType":79},{},[],{"data":23607,"content":23608,"nodeType":84},{},[23609],{"data":23610,"marks":23611,"value":218,"nodeType":79},{},[],{"metadata":23613,"sys":23616,"fields":23621},{"tags":23614,"concepts":23615},[],[],{"space":23617,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23619,"publishedVersion":59,"revision":22,"locale":27},{"sys":23618},{"type":12,"linkType":13,"id":14},{"sys":23620},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23622},{"url":234,"details":23623,"fileName":240,"contentType":241},{"size":236,"image":23624},{"width":238,"height":239},{"sys":23626,"fields":23629},{"id":23627,"createdAt":23628},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23630,"slug":23631,"articleIntro":23630,"category":23632},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23633],{"metadata":23634,"sys":23637,"fields":23644},{"tags":23635,"concepts":23636},[],[],{"space":23638,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23640,"publishedVersion":189,"revision":59,"contentType":23642,"locale":27},{"sys":23639},{"type":12,"linkType":13,"id":14},{"sys":23641},{"id":20,"type":12,"linkType":21},{"sys":23643},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23645,"metaTitle":199,"metaDescription":200,"mainTitle":23646,"subtitle":219,"heroImage":23661,"ctaButton":242,"ctaLink":243},[198],{"data":23647,"content":23648,"nodeType":71},{},[23649,23655],{"data":23650,"content":23651,"nodeType":211},{},[23652],{"data":23653,"marks":23654,"value":210,"nodeType":79},{},[],{"data":23656,"content":23657,"nodeType":84},{},[23658],{"data":23659,"marks":23660,"value":218,"nodeType":79},{},[],{"metadata":23662,"sys":23665,"fields":23670},{"tags":23663,"concepts":23664},[],[],{"space":23666,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23668,"publishedVersion":59,"revision":22,"locale":27},{"sys":23667},{"type":12,"linkType":13,"id":14},{"sys":23669},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23671},{"url":234,"details":23672,"fileName":240,"contentType":241},{"size":236,"image":23673},{"width":238,"height":239},{"sys":23675,"fields":23678},{"id":23676,"createdAt":23677},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":23679,"slug":23680,"articleIntro":23679,"category":23681},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[23682],{"metadata":23683,"sys":23686,"fields":23693},{"tags":23684,"concepts":23685},[],[],{"space":23687,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23689,"publishedVersion":189,"revision":59,"contentType":23691,"locale":27},{"sys":23688},{"type":12,"linkType":13,"id":14},{"sys":23690},{"id":20,"type":12,"linkType":21},{"sys":23692},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23694,"metaTitle":199,"metaDescription":200,"mainTitle":23695,"subtitle":219,"heroImage":23710,"ctaButton":242,"ctaLink":243},[198],{"data":23696,"content":23697,"nodeType":71},{},[23698,23704],{"data":23699,"content":23700,"nodeType":211},{},[23701],{"data":23702,"marks":23703,"value":210,"nodeType":79},{},[],{"data":23705,"content":23706,"nodeType":84},{},[23707],{"data":23708,"marks":23709,"value":218,"nodeType":79},{},[],{"metadata":23711,"sys":23714,"fields":23719},{"tags":23712,"concepts":23713},[],[],{"space":23715,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23717,"publishedVersion":59,"revision":22,"locale":27},{"sys":23716},{"type":12,"linkType":13,"id":14},{"sys":23718},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23720},{"url":234,"details":23721,"fileName":240,"contentType":241},{"size":236,"image":23722},{"width":238,"height":239},{"sys":23724,"fields":23727},{"id":23725,"createdAt":23726},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":23728,"slug":23729,"articleIntro":23728,"category":23730},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[23731],{"metadata":23732,"sys":23735,"fields":23742},{"tags":23733,"concepts":23734},[],[],{"space":23736,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23738,"publishedVersion":189,"revision":59,"contentType":23740,"locale":27},{"sys":23737},{"type":12,"linkType":13,"id":14},{"sys":23739},{"id":20,"type":12,"linkType":21},{"sys":23741},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23743,"metaTitle":199,"metaDescription":200,"mainTitle":23744,"subtitle":219,"heroImage":23759,"ctaButton":242,"ctaLink":243},[198],{"data":23745,"content":23746,"nodeType":71},{},[23747,23753],{"data":23748,"content":23749,"nodeType":211},{},[23750],{"data":23751,"marks":23752,"value":210,"nodeType":79},{},[],{"data":23754,"content":23755,"nodeType":84},{},[23756],{"data":23757,"marks":23758,"value":218,"nodeType":79},{},[],{"metadata":23760,"sys":23763,"fields":23768},{"tags":23761,"concepts":23762},[],[],{"space":23764,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23766,"publishedVersion":59,"revision":22,"locale":27},{"sys":23765},{"type":12,"linkType":13,"id":14},{"sys":23767},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23769},{"url":234,"details":23770,"fileName":240,"contentType":241},{"size":236,"image":23771},{"width":238,"height":239},{"sys":23773,"fields":23776},{"id":23774,"createdAt":23775},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":23777,"slug":23778,"articleIntro":23777,"category":23779},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[23780],{"metadata":23781,"sys":23784,"fields":23791},{"tags":23782,"concepts":23783},[],[],{"space":23785,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23787,"publishedVersion":189,"revision":59,"contentType":23789,"locale":27},{"sys":23786},{"type":12,"linkType":13,"id":14},{"sys":23788},{"id":20,"type":12,"linkType":21},{"sys":23790},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23792,"metaTitle":199,"metaDescription":200,"mainTitle":23793,"subtitle":219,"heroImage":23808,"ctaButton":242,"ctaLink":243},[198],{"data":23794,"content":23795,"nodeType":71},{},[23796,23802],{"data":23797,"content":23798,"nodeType":211},{},[23799],{"data":23800,"marks":23801,"value":210,"nodeType":79},{},[],{"data":23803,"content":23804,"nodeType":84},{},[23805],{"data":23806,"marks":23807,"value":218,"nodeType":79},{},[],{"metadata":23809,"sys":23812,"fields":23817},{"tags":23810,"concepts":23811},[],[],{"space":23813,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23815,"publishedVersion":59,"revision":22,"locale":27},{"sys":23814},{"type":12,"linkType":13,"id":14},{"sys":23816},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23818},{"url":234,"details":23819,"fileName":240,"contentType":241},{"size":236,"image":23820},{"width":238,"height":239},{"sys":23822,"fields":23825},{"id":23823,"createdAt":23824},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":23826,"slug":23827,"articleIntro":-1,"category":23828},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[23829],{"metadata":23830,"sys":23833,"fields":23840},{"tags":23831,"concepts":23832},[],[],{"space":23834,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23836,"publishedVersion":189,"revision":59,"contentType":23838,"locale":27},{"sys":23835},{"type":12,"linkType":13,"id":14},{"sys":23837},{"id":20,"type":12,"linkType":21},{"sys":23839},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23841,"metaTitle":199,"metaDescription":200,"mainTitle":23842,"subtitle":219,"heroImage":23857,"ctaButton":242,"ctaLink":243},[198],{"data":23843,"content":23844,"nodeType":71},{},[23845,23851],{"data":23846,"content":23847,"nodeType":211},{},[23848],{"data":23849,"marks":23850,"value":210,"nodeType":79},{},[],{"data":23852,"content":23853,"nodeType":84},{},[23854],{"data":23855,"marks":23856,"value":218,"nodeType":79},{},[],{"metadata":23858,"sys":23861,"fields":23866},{"tags":23859,"concepts":23860},[],[],{"space":23862,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23864,"publishedVersion":59,"revision":22,"locale":27},{"sys":23863},{"type":12,"linkType":13,"id":14},{"sys":23865},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23867},{"url":234,"details":23868,"fileName":240,"contentType":241},{"size":236,"image":23869},{"width":238,"height":239},{"sys":23871,"fields":23874},{"id":23872,"createdAt":23873},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":23875,"slug":23876,"articleIntro":23877,"category":23878},"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.",[23879],{"metadata":23880,"sys":23883,"fields":23890},{"tags":23881,"concepts":23882},[],[],{"space":23884,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23886,"publishedVersion":189,"revision":59,"contentType":23888,"locale":27},{"sys":23885},{"type":12,"linkType":13,"id":14},{"sys":23887},{"id":20,"type":12,"linkType":21},{"sys":23889},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23891,"metaTitle":199,"metaDescription":200,"mainTitle":23892,"subtitle":219,"heroImage":23907,"ctaButton":242,"ctaLink":243},[198],{"data":23893,"content":23894,"nodeType":71},{},[23895,23901],{"data":23896,"content":23897,"nodeType":211},{},[23898],{"data":23899,"marks":23900,"value":210,"nodeType":79},{},[],{"data":23902,"content":23903,"nodeType":84},{},[23904],{"data":23905,"marks":23906,"value":218,"nodeType":79},{},[],{"metadata":23908,"sys":23911,"fields":23916},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23914,"publishedVersion":59,"revision":22,"locale":27},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23917},{"url":234,"details":23918,"fileName":240,"contentType":241},{"size":236,"image":23919},{"width":238,"height":239},{"sys":23921,"fields":23924},{"id":23922,"createdAt":23923},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":23925,"slug":23926,"articleIntro":23925,"category":23927},"331 - Produits en cours","compte-331-produits-en-cours",[23928],{"metadata":23929,"sys":23932,"fields":23939},{"tags":23930,"concepts":23931},[],[],{"space":23933,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23935,"publishedVersion":189,"revision":59,"contentType":23937,"locale":27},{"sys":23934},{"type":12,"linkType":13,"id":14},{"sys":23936},{"id":20,"type":12,"linkType":21},{"sys":23938},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23940,"metaTitle":199,"metaDescription":200,"mainTitle":23941,"subtitle":219,"heroImage":23956,"ctaButton":242,"ctaLink":243},[198],{"data":23942,"content":23943,"nodeType":71},{},[23944,23950],{"data":23945,"content":23946,"nodeType":211},{},[23947],{"data":23948,"marks":23949,"value":210,"nodeType":79},{},[],{"data":23951,"content":23952,"nodeType":84},{},[23953],{"data":23954,"marks":23955,"value":218,"nodeType":79},{},[],{"metadata":23957,"sys":23960,"fields":23965},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":23963,"publishedVersion":59,"revision":22,"locale":27},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":23966},{"url":234,"details":23967,"fileName":240,"contentType":241},{"size":236,"image":23968},{"width":238,"height":239},{"sys":23970,"fields":23973},{"id":23971,"createdAt":23972},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":23974,"slug":23975,"articleIntro":23974,"category":23976},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[23977],{"metadata":23978,"sys":23981,"fields":23988},{"tags":23979,"concepts":23980},[],[],{"space":23982,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":23984,"publishedVersion":189,"revision":59,"contentType":23986,"locale":27},{"sys":23983},{"type":12,"linkType":13,"id":14},{"sys":23985},{"id":20,"type":12,"linkType":21},{"sys":23987},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":23989,"metaTitle":199,"metaDescription":200,"mainTitle":23990,"subtitle":219,"heroImage":24005,"ctaButton":242,"ctaLink":243},[198],{"data":23991,"content":23992,"nodeType":71},{},[23993,23999],{"data":23994,"content":23995,"nodeType":211},{},[23996],{"data":23997,"marks":23998,"value":210,"nodeType":79},{},[],{"data":24000,"content":24001,"nodeType":84},{},[24002],{"data":24003,"marks":24004,"value":218,"nodeType":79},{},[],{"metadata":24006,"sys":24009,"fields":24014},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24012,"publishedVersion":59,"revision":22,"locale":27},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24015},{"url":234,"details":24016,"fileName":240,"contentType":241},{"size":236,"image":24017},{"width":238,"height":239},{"sys":24019,"fields":24022},{"id":24020,"createdAt":24021},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":24023,"slug":24024,"articleIntro":24023,"category":24025},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[24026],{"metadata":24027,"sys":24030,"fields":24037},{"tags":24028,"concepts":24029},[],[],{"space":24031,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24033,"publishedVersion":189,"revision":59,"contentType":24035,"locale":27},{"sys":24032},{"type":12,"linkType":13,"id":14},{"sys":24034},{"id":20,"type":12,"linkType":21},{"sys":24036},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24038,"metaTitle":199,"metaDescription":200,"mainTitle":24039,"subtitle":219,"heroImage":24054,"ctaButton":242,"ctaLink":243},[198],{"data":24040,"content":24041,"nodeType":71},{},[24042,24048],{"data":24043,"content":24044,"nodeType":211},{},[24045],{"data":24046,"marks":24047,"value":210,"nodeType":79},{},[],{"data":24049,"content":24050,"nodeType":84},{},[24051],{"data":24052,"marks":24053,"value":218,"nodeType":79},{},[],{"metadata":24055,"sys":24058,"fields":24063},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24061,"publishedVersion":59,"revision":22,"locale":27},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24064},{"url":234,"details":24065,"fileName":240,"contentType":241},{"size":236,"image":24066},{"width":238,"height":239},{"sys":24068,"fields":24071},{"id":24069,"createdAt":24070},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24072,"slug":24073,"articleIntro":24072,"category":24074},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24075],{"metadata":24076,"sys":24079,"fields":24086},{"tags":24077,"concepts":24078},[],[],{"space":24080,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24082,"publishedVersion":189,"revision":59,"contentType":24084,"locale":27},{"sys":24081},{"type":12,"linkType":13,"id":14},{"sys":24083},{"id":20,"type":12,"linkType":21},{"sys":24085},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24087,"metaTitle":199,"metaDescription":200,"mainTitle":24088,"subtitle":219,"heroImage":24103,"ctaButton":242,"ctaLink":243},[198],{"data":24089,"content":24090,"nodeType":71},{},[24091,24097],{"data":24092,"content":24093,"nodeType":211},{},[24094],{"data":24095,"marks":24096,"value":210,"nodeType":79},{},[],{"data":24098,"content":24099,"nodeType":84},{},[24100],{"data":24101,"marks":24102,"value":218,"nodeType":79},{},[],{"metadata":24104,"sys":24107,"fields":24112},{"tags":24105,"concepts":24106},[],[],{"space":24108,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24110,"publishedVersion":59,"revision":22,"locale":27},{"sys":24109},{"type":12,"linkType":13,"id":14},{"sys":24111},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24113},{"url":234,"details":24114,"fileName":240,"contentType":241},{"size":236,"image":24115},{"width":238,"height":239},{"sys":24117,"fields":24120},{"id":24118,"createdAt":24119},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":24121,"slug":24122,"articleIntro":24121,"category":24123},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[24124],{"metadata":24125,"sys":24128,"fields":24135},{"tags":24126,"concepts":24127},[],[],{"space":24129,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24131,"publishedVersion":189,"revision":59,"contentType":24133,"locale":27},{"sys":24130},{"type":12,"linkType":13,"id":14},{"sys":24132},{"id":20,"type":12,"linkType":21},{"sys":24134},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24136,"metaTitle":199,"metaDescription":200,"mainTitle":24137,"subtitle":219,"heroImage":24152,"ctaButton":242,"ctaLink":243},[198],{"data":24138,"content":24139,"nodeType":71},{},[24140,24146],{"data":24141,"content":24142,"nodeType":211},{},[24143],{"data":24144,"marks":24145,"value":210,"nodeType":79},{},[],{"data":24147,"content":24148,"nodeType":84},{},[24149],{"data":24150,"marks":24151,"value":218,"nodeType":79},{},[],{"metadata":24153,"sys":24156,"fields":24161},{"tags":24154,"concepts":24155},[],[],{"space":24157,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24159,"publishedVersion":59,"revision":22,"locale":27},{"sys":24158},{"type":12,"linkType":13,"id":14},{"sys":24160},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24162},{"url":234,"details":24163,"fileName":240,"contentType":241},{"size":236,"image":24164},{"width":238,"height":239},{"sys":24166,"fields":24169},{"id":24167,"createdAt":24168},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":24170,"slug":24171,"articleIntro":24170,"category":24172},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[24173],{"metadata":24174,"sys":24177,"fields":24184},{"tags":24175,"concepts":24176},[],[],{"space":24178,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24180,"publishedVersion":189,"revision":59,"contentType":24182,"locale":27},{"sys":24179},{"type":12,"linkType":13,"id":14},{"sys":24181},{"id":20,"type":12,"linkType":21},{"sys":24183},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24185,"metaTitle":199,"metaDescription":200,"mainTitle":24186,"subtitle":219,"heroImage":24201,"ctaButton":242,"ctaLink":243},[198],{"data":24187,"content":24188,"nodeType":71},{},[24189,24195],{"data":24190,"content":24191,"nodeType":211},{},[24192],{"data":24193,"marks":24194,"value":210,"nodeType":79},{},[],{"data":24196,"content":24197,"nodeType":84},{},[24198],{"data":24199,"marks":24200,"value":218,"nodeType":79},{},[],{"metadata":24202,"sys":24205,"fields":24210},{"tags":24203,"concepts":24204},[],[],{"space":24206,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24208,"publishedVersion":59,"revision":22,"locale":27},{"sys":24207},{"type":12,"linkType":13,"id":14},{"sys":24209},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24211},{"url":234,"details":24212,"fileName":240,"contentType":241},{"size":236,"image":24213},{"width":238,"height":239},{"sys":24215,"fields":24218},{"id":24216,"createdAt":24217},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":24219,"slug":24220,"articleIntro":24219,"category":24221},"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",[24222],{"metadata":24223,"sys":24226,"fields":24233},{"tags":24224,"concepts":24225},[],[],{"space":24227,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24229,"publishedVersion":189,"revision":59,"contentType":24231,"locale":27},{"sys":24228},{"type":12,"linkType":13,"id":14},{"sys":24230},{"id":20,"type":12,"linkType":21},{"sys":24232},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24234,"metaTitle":199,"metaDescription":200,"mainTitle":24235,"subtitle":219,"heroImage":24250,"ctaButton":242,"ctaLink":243},[198],{"data":24236,"content":24237,"nodeType":71},{},[24238,24244],{"data":24239,"content":24240,"nodeType":211},{},[24241],{"data":24242,"marks":24243,"value":210,"nodeType":79},{},[],{"data":24245,"content":24246,"nodeType":84},{},[24247],{"data":24248,"marks":24249,"value":218,"nodeType":79},{},[],{"metadata":24251,"sys":24254,"fields":24259},{"tags":24252,"concepts":24253},[],[],{"space":24255,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24257,"publishedVersion":59,"revision":22,"locale":27},{"sys":24256},{"type":12,"linkType":13,"id":14},{"sys":24258},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24260},{"url":234,"details":24261,"fileName":240,"contentType":241},{"size":236,"image":24262},{"width":238,"height":239},{"sys":24264,"fields":24267},{"id":24265,"createdAt":24266},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":24268,"slug":24269,"articleIntro":-1,"category":24270},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[24271],{"metadata":24272,"sys":24275,"fields":24282},{"tags":24273,"concepts":24274},[],[],{"space":24276,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24278,"publishedVersion":189,"revision":59,"contentType":24280,"locale":27},{"sys":24277},{"type":12,"linkType":13,"id":14},{"sys":24279},{"id":20,"type":12,"linkType":21},{"sys":24281},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24283,"metaTitle":199,"metaDescription":200,"mainTitle":24284,"subtitle":219,"heroImage":24299,"ctaButton":242,"ctaLink":243},[198],{"data":24285,"content":24286,"nodeType":71},{},[24287,24293],{"data":24288,"content":24289,"nodeType":211},{},[24290],{"data":24291,"marks":24292,"value":210,"nodeType":79},{},[],{"data":24294,"content":24295,"nodeType":84},{},[24296],{"data":24297,"marks":24298,"value":218,"nodeType":79},{},[],{"metadata":24300,"sys":24303,"fields":24308},{"tags":24301,"concepts":24302},[],[],{"space":24304,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24306,"publishedVersion":59,"revision":22,"locale":27},{"sys":24305},{"type":12,"linkType":13,"id":14},{"sys":24307},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24309},{"url":234,"details":24310,"fileName":240,"contentType":241},{"size":236,"image":24311},{"width":238,"height":239},{"sys":24313,"fields":24316},{"id":24314,"createdAt":24315},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":24317,"slug":24318,"articleIntro":24317,"category":24319},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[24320],{"metadata":24321,"sys":24324,"fields":24331},{"tags":24322,"concepts":24323},[],[],{"space":24325,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24327,"publishedVersion":189,"revision":59,"contentType":24329,"locale":27},{"sys":24326},{"type":12,"linkType":13,"id":14},{"sys":24328},{"id":20,"type":12,"linkType":21},{"sys":24330},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24332,"metaTitle":199,"metaDescription":200,"mainTitle":24333,"subtitle":219,"heroImage":24348,"ctaButton":242,"ctaLink":243},[198],{"data":24334,"content":24335,"nodeType":71},{},[24336,24342],{"data":24337,"content":24338,"nodeType":211},{},[24339],{"data":24340,"marks":24341,"value":210,"nodeType":79},{},[],{"data":24343,"content":24344,"nodeType":84},{},[24345],{"data":24346,"marks":24347,"value":218,"nodeType":79},{},[],{"metadata":24349,"sys":24352,"fields":24357},{"tags":24350,"concepts":24351},[],[],{"space":24353,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24355,"publishedVersion":59,"revision":22,"locale":27},{"sys":24354},{"type":12,"linkType":13,"id":14},{"sys":24356},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24358},{"url":234,"details":24359,"fileName":240,"contentType":241},{"size":236,"image":24360},{"width":238,"height":239},{"sys":24362,"fields":24365},{"id":24363,"createdAt":24364},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":24366,"slug":24367,"articleIntro":24366,"category":24368},"Compte 213 - Constructions","compte-213-constructions",[24369],{"metadata":24370,"sys":24373,"fields":24380},{"tags":24371,"concepts":24372},[],[],{"space":24374,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24376,"publishedVersion":189,"revision":59,"contentType":24378,"locale":27},{"sys":24375},{"type":12,"linkType":13,"id":14},{"sys":24377},{"id":20,"type":12,"linkType":21},{"sys":24379},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24381,"metaTitle":199,"metaDescription":200,"mainTitle":24382,"subtitle":219,"heroImage":24397,"ctaButton":242,"ctaLink":243},[198],{"data":24383,"content":24384,"nodeType":71},{},[24385,24391],{"data":24386,"content":24387,"nodeType":211},{},[24388],{"data":24389,"marks":24390,"value":210,"nodeType":79},{},[],{"data":24392,"content":24393,"nodeType":84},{},[24394],{"data":24395,"marks":24396,"value":218,"nodeType":79},{},[],{"metadata":24398,"sys":24401,"fields":24406},{"tags":24399,"concepts":24400},[],[],{"space":24402,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24404,"publishedVersion":59,"revision":22,"locale":27},{"sys":24403},{"type":12,"linkType":13,"id":14},{"sys":24405},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24407},{"url":234,"details":24408,"fileName":240,"contentType":241},{"size":236,"image":24409},{"width":238,"height":239},{"sys":24411,"fields":24414},{"id":24412,"createdAt":24413},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":24415,"slug":24416,"articleIntro":24415,"category":24417},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[24418],{"metadata":24419,"sys":24422,"fields":24429},{"tags":24420,"concepts":24421},[],[],{"space":24423,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24425,"publishedVersion":189,"revision":59,"contentType":24427,"locale":27},{"sys":24424},{"type":12,"linkType":13,"id":14},{"sys":24426},{"id":20,"type":12,"linkType":21},{"sys":24428},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24430,"metaTitle":199,"metaDescription":200,"mainTitle":24431,"subtitle":219,"heroImage":24446,"ctaButton":242,"ctaLink":243},[198],{"data":24432,"content":24433,"nodeType":71},{},[24434,24440],{"data":24435,"content":24436,"nodeType":211},{},[24437],{"data":24438,"marks":24439,"value":210,"nodeType":79},{},[],{"data":24441,"content":24442,"nodeType":84},{},[24443],{"data":24444,"marks":24445,"value":218,"nodeType":79},{},[],{"metadata":24447,"sys":24450,"fields":24455},{"tags":24448,"concepts":24449},[],[],{"space":24451,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24453,"publishedVersion":59,"revision":22,"locale":27},{"sys":24452},{"type":12,"linkType":13,"id":14},{"sys":24454},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24456},{"url":234,"details":24457,"fileName":240,"contentType":241},{"size":236,"image":24458},{"width":238,"height":239},{"sys":24460,"fields":24463},{"id":24461,"createdAt":24462},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":24464,"slug":24465,"articleIntro":24464,"category":24466},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[24467],{"metadata":24468,"sys":24471,"fields":24478},{"tags":24469,"concepts":24470},[],[],{"space":24472,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24474,"publishedVersion":189,"revision":59,"contentType":24476,"locale":27},{"sys":24473},{"type":12,"linkType":13,"id":14},{"sys":24475},{"id":20,"type":12,"linkType":21},{"sys":24477},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24479,"metaTitle":199,"metaDescription":200,"mainTitle":24480,"subtitle":219,"heroImage":24495,"ctaButton":242,"ctaLink":243},[198],{"data":24481,"content":24482,"nodeType":71},{},[24483,24489],{"data":24484,"content":24485,"nodeType":211},{},[24486],{"data":24487,"marks":24488,"value":210,"nodeType":79},{},[],{"data":24490,"content":24491,"nodeType":84},{},[24492],{"data":24493,"marks":24494,"value":218,"nodeType":79},{},[],{"metadata":24496,"sys":24499,"fields":24504},{"tags":24497,"concepts":24498},[],[],{"space":24500,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24502,"publishedVersion":59,"revision":22,"locale":27},{"sys":24501},{"type":12,"linkType":13,"id":14},{"sys":24503},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24505},{"url":234,"details":24506,"fileName":240,"contentType":241},{"size":236,"image":24507},{"width":238,"height":239},{"sys":24509,"fields":24511},{"id":24510,"createdAt":738},"162s9jHJG3pe8Lo9DnYq87",{"title":24512,"slug":24513,"articleIntro":24512,"category":24514},"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",[24515],{"metadata":24516,"sys":24519,"fields":24526},{"tags":24517,"concepts":24518},[],[],{"space":24520,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24522,"publishedVersion":189,"revision":59,"contentType":24524,"locale":27},{"sys":24521},{"type":12,"linkType":13,"id":14},{"sys":24523},{"id":20,"type":12,"linkType":21},{"sys":24525},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24527,"metaTitle":199,"metaDescription":200,"mainTitle":24528,"subtitle":219,"heroImage":24543,"ctaButton":242,"ctaLink":243},[198],{"data":24529,"content":24530,"nodeType":71},{},[24531,24537],{"data":24532,"content":24533,"nodeType":211},{},[24534],{"data":24535,"marks":24536,"value":210,"nodeType":79},{},[],{"data":24538,"content":24539,"nodeType":84},{},[24540],{"data":24541,"marks":24542,"value":218,"nodeType":79},{},[],{"metadata":24544,"sys":24547,"fields":24552},{"tags":24545,"concepts":24546},[],[],{"space":24548,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24550,"publishedVersion":59,"revision":22,"locale":27},{"sys":24549},{"type":12,"linkType":13,"id":14},{"sys":24551},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24553},{"url":234,"details":24554,"fileName":240,"contentType":241},{"size":236,"image":24555},{"width":238,"height":239},{"sys":24557,"fields":24560},{"id":24558,"createdAt":24559},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":24561,"slug":24562,"articleIntro":-1,"category":24563},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[24564],{"metadata":24565,"sys":24568,"fields":24575},{"tags":24566,"concepts":24567},[],[],{"space":24569,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24571,"publishedVersion":189,"revision":59,"contentType":24573,"locale":27},{"sys":24570},{"type":12,"linkType":13,"id":14},{"sys":24572},{"id":20,"type":12,"linkType":21},{"sys":24574},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24576,"metaTitle":199,"metaDescription":200,"mainTitle":24577,"subtitle":219,"heroImage":24592,"ctaButton":242,"ctaLink":243},[198],{"data":24578,"content":24579,"nodeType":71},{},[24580,24586],{"data":24581,"content":24582,"nodeType":211},{},[24583],{"data":24584,"marks":24585,"value":210,"nodeType":79},{},[],{"data":24587,"content":24588,"nodeType":84},{},[24589],{"data":24590,"marks":24591,"value":218,"nodeType":79},{},[],{"metadata":24593,"sys":24596,"fields":24601},{"tags":24594,"concepts":24595},[],[],{"space":24597,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24599,"publishedVersion":59,"revision":22,"locale":27},{"sys":24598},{"type":12,"linkType":13,"id":14},{"sys":24600},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24602},{"url":234,"details":24603,"fileName":240,"contentType":241},{"size":236,"image":24604},{"width":238,"height":239},{"sys":24606,"fields":24609},{"id":24607,"createdAt":24608},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":24610,"slug":24611,"articleIntro":24610,"category":24612},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[24613],{"metadata":24614,"sys":24617,"fields":24624},{"tags":24615,"concepts":24616},[],[],{"space":24618,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24620,"publishedVersion":189,"revision":59,"contentType":24622,"locale":27},{"sys":24619},{"type":12,"linkType":13,"id":14},{"sys":24621},{"id":20,"type":12,"linkType":21},{"sys":24623},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24625,"metaTitle":199,"metaDescription":200,"mainTitle":24626,"subtitle":219,"heroImage":24641,"ctaButton":242,"ctaLink":243},[198],{"data":24627,"content":24628,"nodeType":71},{},[24629,24635],{"data":24630,"content":24631,"nodeType":211},{},[24632],{"data":24633,"marks":24634,"value":210,"nodeType":79},{},[],{"data":24636,"content":24637,"nodeType":84},{},[24638],{"data":24639,"marks":24640,"value":218,"nodeType":79},{},[],{"metadata":24642,"sys":24645,"fields":24650},{"tags":24643,"concepts":24644},[],[],{"space":24646,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24648,"publishedVersion":59,"revision":22,"locale":27},{"sys":24647},{"type":12,"linkType":13,"id":14},{"sys":24649},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24651},{"url":234,"details":24652,"fileName":240,"contentType":241},{"size":236,"image":24653},{"width":238,"height":239},{"sys":24655,"fields":24658},{"id":24656,"createdAt":24657},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":24659,"slug":24660,"articleIntro":24659,"category":24661},"Compte 508 - Obligations","compte-508-obligations",[24662],{"metadata":24663,"sys":24666,"fields":24673},{"tags":24664,"concepts":24665},[],[],{"space":24667,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24669,"publishedVersion":189,"revision":59,"contentType":24671,"locale":27},{"sys":24668},{"type":12,"linkType":13,"id":14},{"sys":24670},{"id":20,"type":12,"linkType":21},{"sys":24672},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24674,"metaTitle":199,"metaDescription":200,"mainTitle":24675,"subtitle":219,"heroImage":24690,"ctaButton":242,"ctaLink":243},[198],{"data":24676,"content":24677,"nodeType":71},{},[24678,24684],{"data":24679,"content":24680,"nodeType":211},{},[24681],{"data":24682,"marks":24683,"value":210,"nodeType":79},{},[],{"data":24685,"content":24686,"nodeType":84},{},[24687],{"data":24688,"marks":24689,"value":218,"nodeType":79},{},[],{"metadata":24691,"sys":24694,"fields":24699},{"tags":24692,"concepts":24693},[],[],{"space":24695,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24697,"publishedVersion":59,"revision":22,"locale":27},{"sys":24696},{"type":12,"linkType":13,"id":14},{"sys":24698},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24700},{"url":234,"details":24701,"fileName":240,"contentType":241},{"size":236,"image":24702},{"width":238,"height":239},{"sys":24704,"fields":24707},{"id":24705,"createdAt":24706},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":24708,"slug":24709,"articleIntro":24708,"category":24710},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[24711],{"metadata":24712,"sys":24715,"fields":24722},{"tags":24713,"concepts":24714},[],[],{"space":24716,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24718,"publishedVersion":189,"revision":59,"contentType":24720,"locale":27},{"sys":24717},{"type":12,"linkType":13,"id":14},{"sys":24719},{"id":20,"type":12,"linkType":21},{"sys":24721},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24723,"metaTitle":199,"metaDescription":200,"mainTitle":24724,"subtitle":219,"heroImage":24739,"ctaButton":242,"ctaLink":243},[198],{"data":24725,"content":24726,"nodeType":71},{},[24727,24733],{"data":24728,"content":24729,"nodeType":211},{},[24730],{"data":24731,"marks":24732,"value":210,"nodeType":79},{},[],{"data":24734,"content":24735,"nodeType":84},{},[24736],{"data":24737,"marks":24738,"value":218,"nodeType":79},{},[],{"metadata":24740,"sys":24743,"fields":24748},{"tags":24741,"concepts":24742},[],[],{"space":24744,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24746,"publishedVersion":59,"revision":22,"locale":27},{"sys":24745},{"type":12,"linkType":13,"id":14},{"sys":24747},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24749},{"url":234,"details":24750,"fileName":240,"contentType":241},{"size":236,"image":24751},{"width":238,"height":239},{"sys":24753,"fields":24756},{"id":24754,"createdAt":24755},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":24757,"slug":24758,"articleIntro":24757,"category":24759},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[24760],{"metadata":24761,"sys":24764,"fields":24771},{"tags":24762,"concepts":24763},[],[],{"space":24765,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24767,"publishedVersion":189,"revision":59,"contentType":24769,"locale":27},{"sys":24766},{"type":12,"linkType":13,"id":14},{"sys":24768},{"id":20,"type":12,"linkType":21},{"sys":24770},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24772,"metaTitle":199,"metaDescription":200,"mainTitle":24773,"subtitle":219,"heroImage":24788,"ctaButton":242,"ctaLink":243},[198],{"data":24774,"content":24775,"nodeType":71},{},[24776,24782],{"data":24777,"content":24778,"nodeType":211},{},[24779],{"data":24780,"marks":24781,"value":210,"nodeType":79},{},[],{"data":24783,"content":24784,"nodeType":84},{},[24785],{"data":24786,"marks":24787,"value":218,"nodeType":79},{},[],{"metadata":24789,"sys":24792,"fields":24797},{"tags":24790,"concepts":24791},[],[],{"space":24793,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24795,"publishedVersion":59,"revision":22,"locale":27},{"sys":24794},{"type":12,"linkType":13,"id":14},{"sys":24796},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24798},{"url":234,"details":24799,"fileName":240,"contentType":241},{"size":236,"image":24800},{"width":238,"height":239},{"sys":24802,"fields":24805},{"id":24803,"createdAt":24804},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":24806,"slug":24807,"articleIntro":-1,"category":24808},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[24809],{"metadata":24810,"sys":24813,"fields":24820},{"tags":24811,"concepts":24812},[],[],{"space":24814,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24816,"publishedVersion":189,"revision":59,"contentType":24818,"locale":27},{"sys":24815},{"type":12,"linkType":13,"id":14},{"sys":24817},{"id":20,"type":12,"linkType":21},{"sys":24819},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24821,"metaTitle":199,"metaDescription":200,"mainTitle":24822,"subtitle":219,"heroImage":24837,"ctaButton":242,"ctaLink":243},[198],{"data":24823,"content":24824,"nodeType":71},{},[24825,24831],{"data":24826,"content":24827,"nodeType":211},{},[24828],{"data":24829,"marks":24830,"value":210,"nodeType":79},{},[],{"data":24832,"content":24833,"nodeType":84},{},[24834],{"data":24835,"marks":24836,"value":218,"nodeType":79},{},[],{"metadata":24838,"sys":24841,"fields":24846},{"tags":24839,"concepts":24840},[],[],{"space":24842,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24844,"publishedVersion":59,"revision":22,"locale":27},{"sys":24843},{"type":12,"linkType":13,"id":14},{"sys":24845},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24847},{"url":234,"details":24848,"fileName":240,"contentType":241},{"size":236,"image":24849},{"width":238,"height":239},{"sys":24851,"fields":24854},{"id":24852,"createdAt":24853},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":24855,"slug":24856,"articleIntro":24855,"category":24857},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[24858],{"metadata":24859,"sys":24862,"fields":24869},{"tags":24860,"concepts":24861},[],[],{"space":24863,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24865,"publishedVersion":189,"revision":59,"contentType":24867,"locale":27},{"sys":24864},{"type":12,"linkType":13,"id":14},{"sys":24866},{"id":20,"type":12,"linkType":21},{"sys":24868},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24870,"metaTitle":199,"metaDescription":200,"mainTitle":24871,"subtitle":219,"heroImage":24886,"ctaButton":242,"ctaLink":243},[198],{"data":24872,"content":24873,"nodeType":71},{},[24874,24880],{"data":24875,"content":24876,"nodeType":211},{},[24877],{"data":24878,"marks":24879,"value":210,"nodeType":79},{},[],{"data":24881,"content":24882,"nodeType":84},{},[24883],{"data":24884,"marks":24885,"value":218,"nodeType":79},{},[],{"metadata":24887,"sys":24890,"fields":24895},{"tags":24888,"concepts":24889},[],[],{"space":24891,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24893,"publishedVersion":59,"revision":22,"locale":27},{"sys":24892},{"type":12,"linkType":13,"id":14},{"sys":24894},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24896},{"url":234,"details":24897,"fileName":240,"contentType":241},{"size":236,"image":24898},{"width":238,"height":239},{"sys":24900,"fields":24903},{"id":24901,"createdAt":24902},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":24904,"slug":24905,"articleIntro":24904,"category":24906},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[24907],{"metadata":24908,"sys":24911,"fields":24918},{"tags":24909,"concepts":24910},[],[],{"space":24912,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24914,"publishedVersion":189,"revision":59,"contentType":24916,"locale":27},{"sys":24913},{"type":12,"linkType":13,"id":14},{"sys":24915},{"id":20,"type":12,"linkType":21},{"sys":24917},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24919,"metaTitle":199,"metaDescription":200,"mainTitle":24920,"subtitle":219,"heroImage":24935,"ctaButton":242,"ctaLink":243},[198],{"data":24921,"content":24922,"nodeType":71},{},[24923,24929],{"data":24924,"content":24925,"nodeType":211},{},[24926],{"data":24927,"marks":24928,"value":210,"nodeType":79},{},[],{"data":24930,"content":24931,"nodeType":84},{},[24932],{"data":24933,"marks":24934,"value":218,"nodeType":79},{},[],{"metadata":24936,"sys":24939,"fields":24944},{"tags":24937,"concepts":24938},[],[],{"space":24940,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24942,"publishedVersion":59,"revision":22,"locale":27},{"sys":24941},{"type":12,"linkType":13,"id":14},{"sys":24943},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24945},{"url":234,"details":24946,"fileName":240,"contentType":241},{"size":236,"image":24947},{"width":238,"height":239},{"sys":24949,"fields":24952},{"id":24950,"createdAt":24951},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":24953,"slug":24954,"articleIntro":24953,"category":24955},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[24956],{"metadata":24957,"sys":24960,"fields":24967},{"tags":24958,"concepts":24959},[],[],{"space":24961,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":24963,"publishedVersion":189,"revision":59,"contentType":24965,"locale":27},{"sys":24962},{"type":12,"linkType":13,"id":14},{"sys":24964},{"id":20,"type":12,"linkType":21},{"sys":24966},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":24968,"metaTitle":199,"metaDescription":200,"mainTitle":24969,"subtitle":219,"heroImage":24984,"ctaButton":242,"ctaLink":243},[198],{"data":24970,"content":24971,"nodeType":71},{},[24972,24978],{"data":24973,"content":24974,"nodeType":211},{},[24975],{"data":24976,"marks":24977,"value":210,"nodeType":79},{},[],{"data":24979,"content":24980,"nodeType":84},{},[24981],{"data":24982,"marks":24983,"value":218,"nodeType":79},{},[],{"metadata":24985,"sys":24988,"fields":24993},{"tags":24986,"concepts":24987},[],[],{"space":24989,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":24991,"publishedVersion":59,"revision":22,"locale":27},{"sys":24990},{"type":12,"linkType":13,"id":14},{"sys":24992},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":24994},{"url":234,"details":24995,"fileName":240,"contentType":241},{"size":236,"image":24996},{"width":238,"height":239},{"sys":24998,"fields":25001},{"id":24999,"createdAt":25000},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":25002,"slug":25003,"articleIntro":-1,"category":25004},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[25005],{"metadata":25006,"sys":25009,"fields":25016},{"tags":25007,"concepts":25008},[],[],{"space":25010,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25012,"publishedVersion":189,"revision":59,"contentType":25014,"locale":27},{"sys":25011},{"type":12,"linkType":13,"id":14},{"sys":25013},{"id":20,"type":12,"linkType":21},{"sys":25015},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25017,"metaTitle":199,"metaDescription":200,"mainTitle":25018,"subtitle":219,"heroImage":25033,"ctaButton":242,"ctaLink":243},[198],{"data":25019,"content":25020,"nodeType":71},{},[25021,25027],{"data":25022,"content":25023,"nodeType":211},{},[25024],{"data":25025,"marks":25026,"value":210,"nodeType":79},{},[],{"data":25028,"content":25029,"nodeType":84},{},[25030],{"data":25031,"marks":25032,"value":218,"nodeType":79},{},[],{"metadata":25034,"sys":25037,"fields":25042},{"tags":25035,"concepts":25036},[],[],{"space":25038,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25040,"publishedVersion":59,"revision":22,"locale":27},{"sys":25039},{"type":12,"linkType":13,"id":14},{"sys":25041},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25043},{"url":234,"details":25044,"fileName":240,"contentType":241},{"size":236,"image":25045},{"width":238,"height":239},{"sys":25047,"fields":25050},{"id":25048,"createdAt":25049},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25051,"slug":25052,"articleIntro":-1,"category":25053},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25054],{"metadata":25055,"sys":25058,"fields":25065},{"tags":25056,"concepts":25057},[],[],{"space":25059,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25061,"publishedVersion":189,"revision":59,"contentType":25063,"locale":27},{"sys":25060},{"type":12,"linkType":13,"id":14},{"sys":25062},{"id":20,"type":12,"linkType":21},{"sys":25064},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25066,"metaTitle":199,"metaDescription":200,"mainTitle":25067,"subtitle":219,"heroImage":25082,"ctaButton":242,"ctaLink":243},[198],{"data":25068,"content":25069,"nodeType":71},{},[25070,25076],{"data":25071,"content":25072,"nodeType":211},{},[25073],{"data":25074,"marks":25075,"value":210,"nodeType":79},{},[],{"data":25077,"content":25078,"nodeType":84},{},[25079],{"data":25080,"marks":25081,"value":218,"nodeType":79},{},[],{"metadata":25083,"sys":25086,"fields":25091},{"tags":25084,"concepts":25085},[],[],{"space":25087,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25089,"publishedVersion":59,"revision":22,"locale":27},{"sys":25088},{"type":12,"linkType":13,"id":14},{"sys":25090},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25092},{"url":234,"details":25093,"fileName":240,"contentType":241},{"size":236,"image":25094},{"width":238,"height":239},{"sys":25096,"fields":25099},{"id":25097,"createdAt":25098},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":25100,"slug":25101,"articleIntro":25100,"category":25102},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[25103],{"metadata":25104,"sys":25107,"fields":25114},{"tags":25105,"concepts":25106},[],[],{"space":25108,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25110,"publishedVersion":189,"revision":59,"contentType":25112,"locale":27},{"sys":25109},{"type":12,"linkType":13,"id":14},{"sys":25111},{"id":20,"type":12,"linkType":21},{"sys":25113},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25115,"metaTitle":199,"metaDescription":200,"mainTitle":25116,"subtitle":219,"heroImage":25131,"ctaButton":242,"ctaLink":243},[198],{"data":25117,"content":25118,"nodeType":71},{},[25119,25125],{"data":25120,"content":25121,"nodeType":211},{},[25122],{"data":25123,"marks":25124,"value":210,"nodeType":79},{},[],{"data":25126,"content":25127,"nodeType":84},{},[25128],{"data":25129,"marks":25130,"value":218,"nodeType":79},{},[],{"metadata":25132,"sys":25135,"fields":25140},{"tags":25133,"concepts":25134},[],[],{"space":25136,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25138,"publishedVersion":59,"revision":22,"locale":27},{"sys":25137},{"type":12,"linkType":13,"id":14},{"sys":25139},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25141},{"url":234,"details":25142,"fileName":240,"contentType":241},{"size":236,"image":25143},{"width":238,"height":239},{"sys":25145,"fields":25148},{"id":25146,"createdAt":25147},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":25149,"slug":25150,"articleIntro":25149,"category":25151},"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",[25152],{"metadata":25153,"sys":25156,"fields":25163},{"tags":25154,"concepts":25155},[],[],{"space":25157,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25159,"publishedVersion":189,"revision":59,"contentType":25161,"locale":27},{"sys":25158},{"type":12,"linkType":13,"id":14},{"sys":25160},{"id":20,"type":12,"linkType":21},{"sys":25162},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25164,"metaTitle":199,"metaDescription":200,"mainTitle":25165,"subtitle":219,"heroImage":25180,"ctaButton":242,"ctaLink":243},[198],{"data":25166,"content":25167,"nodeType":71},{},[25168,25174],{"data":25169,"content":25170,"nodeType":211},{},[25171],{"data":25172,"marks":25173,"value":210,"nodeType":79},{},[],{"data":25175,"content":25176,"nodeType":84},{},[25177],{"data":25178,"marks":25179,"value":218,"nodeType":79},{},[],{"metadata":25181,"sys":25184,"fields":25189},{"tags":25182,"concepts":25183},[],[],{"space":25185,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25187,"publishedVersion":59,"revision":22,"locale":27},{"sys":25186},{"type":12,"linkType":13,"id":14},{"sys":25188},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25190},{"url":234,"details":25191,"fileName":240,"contentType":241},{"size":236,"image":25192},{"width":238,"height":239},{"sys":25194,"fields":25197},{"id":25195,"createdAt":25196},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":25198,"slug":25199,"articleIntro":-1,"category":25200},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[25201],{"metadata":25202,"sys":25205,"fields":25212},{"tags":25203,"concepts":25204},[],[],{"space":25206,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25208,"publishedVersion":189,"revision":59,"contentType":25210,"locale":27},{"sys":25207},{"type":12,"linkType":13,"id":14},{"sys":25209},{"id":20,"type":12,"linkType":21},{"sys":25211},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25213,"metaTitle":199,"metaDescription":200,"mainTitle":25214,"subtitle":219,"heroImage":25229,"ctaButton":242,"ctaLink":243},[198],{"data":25215,"content":25216,"nodeType":71},{},[25217,25223],{"data":25218,"content":25219,"nodeType":211},{},[25220],{"data":25221,"marks":25222,"value":210,"nodeType":79},{},[],{"data":25224,"content":25225,"nodeType":84},{},[25226],{"data":25227,"marks":25228,"value":218,"nodeType":79},{},[],{"metadata":25230,"sys":25233,"fields":25238},{"tags":25231,"concepts":25232},[],[],{"space":25234,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25236,"publishedVersion":59,"revision":22,"locale":27},{"sys":25235},{"type":12,"linkType":13,"id":14},{"sys":25237},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25239},{"url":234,"details":25240,"fileName":240,"contentType":241},{"size":236,"image":25241},{"width":238,"height":239},{"sys":25243,"fields":25246},{"id":25244,"createdAt":25245},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":25247,"slug":25248,"articleIntro":25247,"category":25249},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[25250],{"metadata":25251,"sys":25254,"fields":25261},{"tags":25252,"concepts":25253},[],[],{"space":25255,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25257,"publishedVersion":189,"revision":59,"contentType":25259,"locale":27},{"sys":25256},{"type":12,"linkType":13,"id":14},{"sys":25258},{"id":20,"type":12,"linkType":21},{"sys":25260},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25262,"metaTitle":199,"metaDescription":200,"mainTitle":25263,"subtitle":219,"heroImage":25278,"ctaButton":242,"ctaLink":243},[198],{"data":25264,"content":25265,"nodeType":71},{},[25266,25272],{"data":25267,"content":25268,"nodeType":211},{},[25269],{"data":25270,"marks":25271,"value":210,"nodeType":79},{},[],{"data":25273,"content":25274,"nodeType":84},{},[25275],{"data":25276,"marks":25277,"value":218,"nodeType":79},{},[],{"metadata":25279,"sys":25282,"fields":25287},{"tags":25280,"concepts":25281},[],[],{"space":25283,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25285,"publishedVersion":59,"revision":22,"locale":27},{"sys":25284},{"type":12,"linkType":13,"id":14},{"sys":25286},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25288},{"url":234,"details":25289,"fileName":240,"contentType":241},{"size":236,"image":25290},{"width":238,"height":239},{"sys":25292,"fields":25295},{"id":25293,"createdAt":25294},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":25296,"slug":25297,"articleIntro":25298,"category":25299},"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",[25300],{"metadata":25301,"sys":25304,"fields":25311},{"tags":25302,"concepts":25303},[],[],{"space":25305,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25307,"publishedVersion":189,"revision":59,"contentType":25309,"locale":27},{"sys":25306},{"type":12,"linkType":13,"id":14},{"sys":25308},{"id":20,"type":12,"linkType":21},{"sys":25310},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25312,"metaTitle":199,"metaDescription":200,"mainTitle":25313,"subtitle":219,"heroImage":25328,"ctaButton":242,"ctaLink":243},[198],{"data":25314,"content":25315,"nodeType":71},{},[25316,25322],{"data":25317,"content":25318,"nodeType":211},{},[25319],{"data":25320,"marks":25321,"value":210,"nodeType":79},{},[],{"data":25323,"content":25324,"nodeType":84},{},[25325],{"data":25326,"marks":25327,"value":218,"nodeType":79},{},[],{"metadata":25329,"sys":25332,"fields":25337},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25335,"publishedVersion":59,"revision":22,"locale":27},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25338},{"url":234,"details":25339,"fileName":240,"contentType":241},{"size":236,"image":25340},{"width":238,"height":239},{"sys":25342,"fields":25345},{"id":25343,"createdAt":25344},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":25346,"slug":25347,"articleIntro":25346,"category":25348},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[25349],{"metadata":25350,"sys":25353,"fields":25360},{"tags":25351,"concepts":25352},[],[],{"space":25354,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25356,"publishedVersion":189,"revision":59,"contentType":25358,"locale":27},{"sys":25355},{"type":12,"linkType":13,"id":14},{"sys":25357},{"id":20,"type":12,"linkType":21},{"sys":25359},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25361,"metaTitle":199,"metaDescription":200,"mainTitle":25362,"subtitle":219,"heroImage":25377,"ctaButton":242,"ctaLink":243},[198],{"data":25363,"content":25364,"nodeType":71},{},[25365,25371],{"data":25366,"content":25367,"nodeType":211},{},[25368],{"data":25369,"marks":25370,"value":210,"nodeType":79},{},[],{"data":25372,"content":25373,"nodeType":84},{},[25374],{"data":25375,"marks":25376,"value":218,"nodeType":79},{},[],{"metadata":25378,"sys":25381,"fields":25386},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25384,"publishedVersion":59,"revision":22,"locale":27},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25387},{"url":234,"details":25388,"fileName":240,"contentType":241},{"size":236,"image":25389},{"width":238,"height":239},{"sys":25391,"fields":25394},{"id":25392,"createdAt":25393},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":25395,"slug":25396,"articleIntro":-1,"category":25397},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[25398],{"metadata":25399,"sys":25402,"fields":25409},{"tags":25400,"concepts":25401},[],[],{"space":25403,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25405,"publishedVersion":189,"revision":59,"contentType":25407,"locale":27},{"sys":25404},{"type":12,"linkType":13,"id":14},{"sys":25406},{"id":20,"type":12,"linkType":21},{"sys":25408},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25410,"metaTitle":199,"metaDescription":200,"mainTitle":25411,"subtitle":219,"heroImage":25426,"ctaButton":242,"ctaLink":243},[198],{"data":25412,"content":25413,"nodeType":71},{},[25414,25420],{"data":25415,"content":25416,"nodeType":211},{},[25417],{"data":25418,"marks":25419,"value":210,"nodeType":79},{},[],{"data":25421,"content":25422,"nodeType":84},{},[25423],{"data":25424,"marks":25425,"value":218,"nodeType":79},{},[],{"metadata":25427,"sys":25430,"fields":25435},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25433,"publishedVersion":59,"revision":22,"locale":27},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25436},{"url":234,"details":25437,"fileName":240,"contentType":241},{"size":236,"image":25438},{"width":238,"height":239},{"sys":25440,"fields":25443},{"id":25441,"createdAt":25442},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":25444,"slug":25445,"articleIntro":25444,"category":25446},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[25447],{"metadata":25448,"sys":25451,"fields":25458},{"tags":25449,"concepts":25450},[],[],{"space":25452,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25454,"publishedVersion":189,"revision":59,"contentType":25456,"locale":27},{"sys":25453},{"type":12,"linkType":13,"id":14},{"sys":25455},{"id":20,"type":12,"linkType":21},{"sys":25457},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25459,"metaTitle":199,"metaDescription":200,"mainTitle":25460,"subtitle":219,"heroImage":25475,"ctaButton":242,"ctaLink":243},[198],{"data":25461,"content":25462,"nodeType":71},{},[25463,25469],{"data":25464,"content":25465,"nodeType":211},{},[25466],{"data":25467,"marks":25468,"value":210,"nodeType":79},{},[],{"data":25470,"content":25471,"nodeType":84},{},[25472],{"data":25473,"marks":25474,"value":218,"nodeType":79},{},[],{"metadata":25476,"sys":25479,"fields":25484},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25482,"publishedVersion":59,"revision":22,"locale":27},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25485},{"url":234,"details":25486,"fileName":240,"contentType":241},{"size":236,"image":25487},{"width":238,"height":239},{"sys":25489,"fields":25492},{"id":25490,"createdAt":25491},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":25493,"slug":25494,"articleIntro":25493,"category":25495},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[25496],{"metadata":25497,"sys":25500,"fields":25507},{"tags":25498,"concepts":25499},[],[],{"space":25501,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25503,"publishedVersion":189,"revision":59,"contentType":25505,"locale":27},{"sys":25502},{"type":12,"linkType":13,"id":14},{"sys":25504},{"id":20,"type":12,"linkType":21},{"sys":25506},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25508,"metaTitle":199,"metaDescription":200,"mainTitle":25509,"subtitle":219,"heroImage":25524,"ctaButton":242,"ctaLink":243},[198],{"data":25510,"content":25511,"nodeType":71},{},[25512,25518],{"data":25513,"content":25514,"nodeType":211},{},[25515],{"data":25516,"marks":25517,"value":210,"nodeType":79},{},[],{"data":25519,"content":25520,"nodeType":84},{},[25521],{"data":25522,"marks":25523,"value":218,"nodeType":79},{},[],{"metadata":25525,"sys":25528,"fields":25533},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25531,"publishedVersion":59,"revision":22,"locale":27},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25534},{"url":234,"details":25535,"fileName":240,"contentType":241},{"size":236,"image":25536},{"width":238,"height":239},{"sys":25538,"fields":25541},{"id":25539,"createdAt":25540},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":25542,"slug":25543,"articleIntro":25542,"category":25544},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[25545],{"metadata":25546,"sys":25549,"fields":25556},{"tags":25547,"concepts":25548},[],[],{"space":25550,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25552,"publishedVersion":189,"revision":59,"contentType":25554,"locale":27},{"sys":25551},{"type":12,"linkType":13,"id":14},{"sys":25553},{"id":20,"type":12,"linkType":21},{"sys":25555},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25557,"metaTitle":199,"metaDescription":200,"mainTitle":25558,"subtitle":219,"heroImage":25573,"ctaButton":242,"ctaLink":243},[198],{"data":25559,"content":25560,"nodeType":71},{},[25561,25567],{"data":25562,"content":25563,"nodeType":211},{},[25564],{"data":25565,"marks":25566,"value":210,"nodeType":79},{},[],{"data":25568,"content":25569,"nodeType":84},{},[25570],{"data":25571,"marks":25572,"value":218,"nodeType":79},{},[],{"metadata":25574,"sys":25577,"fields":25582},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25580,"publishedVersion":59,"revision":22,"locale":27},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25583},{"url":234,"details":25584,"fileName":240,"contentType":241},{"size":236,"image":25585},{"width":238,"height":239},{"sys":25587,"fields":25590},{"id":25588,"createdAt":25589},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":25591,"slug":25592,"articleIntro":25591,"category":25593},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[25594],{"metadata":25595,"sys":25598,"fields":25605},{"tags":25596,"concepts":25597},[],[],{"space":25599,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25601,"publishedVersion":189,"revision":59,"contentType":25603,"locale":27},{"sys":25600},{"type":12,"linkType":13,"id":14},{"sys":25602},{"id":20,"type":12,"linkType":21},{"sys":25604},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25606,"metaTitle":199,"metaDescription":200,"mainTitle":25607,"subtitle":219,"heroImage":25622,"ctaButton":242,"ctaLink":243},[198],{"data":25608,"content":25609,"nodeType":71},{},[25610,25616],{"data":25611,"content":25612,"nodeType":211},{},[25613],{"data":25614,"marks":25615,"value":210,"nodeType":79},{},[],{"data":25617,"content":25618,"nodeType":84},{},[25619],{"data":25620,"marks":25621,"value":218,"nodeType":79},{},[],{"metadata":25623,"sys":25626,"fields":25631},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25629,"publishedVersion":59,"revision":22,"locale":27},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25632},{"url":234,"details":25633,"fileName":240,"contentType":241},{"size":236,"image":25634},{"width":238,"height":239},{"sys":25636,"fields":25639},{"id":25637,"createdAt":25638},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":25640,"slug":25641,"articleIntro":25640,"category":25642},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[25643],{"metadata":25644,"sys":25647,"fields":25654},{"tags":25645,"concepts":25646},[],[],{"space":25648,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25650,"publishedVersion":189,"revision":59,"contentType":25652,"locale":27},{"sys":25649},{"type":12,"linkType":13,"id":14},{"sys":25651},{"id":20,"type":12,"linkType":21},{"sys":25653},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25655,"metaTitle":199,"metaDescription":200,"mainTitle":25656,"subtitle":219,"heroImage":25671,"ctaButton":242,"ctaLink":243},[198],{"data":25657,"content":25658,"nodeType":71},{},[25659,25665],{"data":25660,"content":25661,"nodeType":211},{},[25662],{"data":25663,"marks":25664,"value":210,"nodeType":79},{},[],{"data":25666,"content":25667,"nodeType":84},{},[25668],{"data":25669,"marks":25670,"value":218,"nodeType":79},{},[],{"metadata":25672,"sys":25675,"fields":25680},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25678,"publishedVersion":59,"revision":22,"locale":27},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25681},{"url":234,"details":25682,"fileName":240,"contentType":241},{"size":236,"image":25683},{"width":238,"height":239},{"sys":25685,"fields":25688},{"id":25686,"createdAt":25687},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":25689,"slug":25690,"articleIntro":-1,"category":25691},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[25692],{"metadata":25693,"sys":25696,"fields":25703},{"tags":25694,"concepts":25695},[],[],{"space":25697,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25699,"publishedVersion":189,"revision":59,"contentType":25701,"locale":27},{"sys":25698},{"type":12,"linkType":13,"id":14},{"sys":25700},{"id":20,"type":12,"linkType":21},{"sys":25702},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25704,"metaTitle":199,"metaDescription":200,"mainTitle":25705,"subtitle":219,"heroImage":25720,"ctaButton":242,"ctaLink":243},[198],{"data":25706,"content":25707,"nodeType":71},{},[25708,25714],{"data":25709,"content":25710,"nodeType":211},{},[25711],{"data":25712,"marks":25713,"value":210,"nodeType":79},{},[],{"data":25715,"content":25716,"nodeType":84},{},[25717],{"data":25718,"marks":25719,"value":218,"nodeType":79},{},[],{"metadata":25721,"sys":25724,"fields":25729},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25727,"publishedVersion":59,"revision":22,"locale":27},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25730},{"url":234,"details":25731,"fileName":240,"contentType":241},{"size":236,"image":25732},{"width":238,"height":239},{"sys":25734,"fields":25737},{"id":25735,"createdAt":25736},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":25738,"slug":25739,"articleIntro":25738,"category":25740},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[25741],{"metadata":25742,"sys":25745,"fields":25752},{"tags":25743,"concepts":25744},[],[],{"space":25746,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25748,"publishedVersion":189,"revision":59,"contentType":25750,"locale":27},{"sys":25747},{"type":12,"linkType":13,"id":14},{"sys":25749},{"id":20,"type":12,"linkType":21},{"sys":25751},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25753,"metaTitle":199,"metaDescription":200,"mainTitle":25754,"subtitle":219,"heroImage":25769,"ctaButton":242,"ctaLink":243},[198],{"data":25755,"content":25756,"nodeType":71},{},[25757,25763],{"data":25758,"content":25759,"nodeType":211},{},[25760],{"data":25761,"marks":25762,"value":210,"nodeType":79},{},[],{"data":25764,"content":25765,"nodeType":84},{},[25766],{"data":25767,"marks":25768,"value":218,"nodeType":79},{},[],{"metadata":25770,"sys":25773,"fields":25778},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25776,"publishedVersion":59,"revision":22,"locale":27},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25779},{"url":234,"details":25780,"fileName":240,"contentType":241},{"size":236,"image":25781},{"width":238,"height":239},{"sys":25783,"fields":25786},{"id":25784,"createdAt":25785},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":25787,"slug":25788,"articleIntro":25787,"category":25789},"668 - Autres charges financières","compte-668-autres-charges-financieres",[25790],{"metadata":25791,"sys":25794,"fields":25801},{"tags":25792,"concepts":25793},[],[],{"space":25795,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25797,"publishedVersion":189,"revision":59,"contentType":25799,"locale":27},{"sys":25796},{"type":12,"linkType":13,"id":14},{"sys":25798},{"id":20,"type":12,"linkType":21},{"sys":25800},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25802,"metaTitle":199,"metaDescription":200,"mainTitle":25803,"subtitle":219,"heroImage":25818,"ctaButton":242,"ctaLink":243},[198],{"data":25804,"content":25805,"nodeType":71},{},[25806,25812],{"data":25807,"content":25808,"nodeType":211},{},[25809],{"data":25810,"marks":25811,"value":210,"nodeType":79},{},[],{"data":25813,"content":25814,"nodeType":84},{},[25815],{"data":25816,"marks":25817,"value":218,"nodeType":79},{},[],{"metadata":25819,"sys":25822,"fields":25827},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25825,"publishedVersion":59,"revision":22,"locale":27},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25828},{"url":234,"details":25829,"fileName":240,"contentType":241},{"size":236,"image":25830},{"width":238,"height":239},{"sys":25832,"fields":25834},{"id":25833,"createdAt":3190},"1gL1TVBdSVq2maqsnWjSUW",{"title":25835,"slug":25836,"articleIntro":-1,"category":25837},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[25838],{"metadata":25839,"sys":25842,"fields":25849},{"tags":25840,"concepts":25841},[],[],{"space":25843,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25845,"publishedVersion":189,"revision":59,"contentType":25847,"locale":27},{"sys":25844},{"type":12,"linkType":13,"id":14},{"sys":25846},{"id":20,"type":12,"linkType":21},{"sys":25848},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25850,"metaTitle":199,"metaDescription":200,"mainTitle":25851,"subtitle":219,"heroImage":25866,"ctaButton":242,"ctaLink":243},[198],{"data":25852,"content":25853,"nodeType":71},{},[25854,25860],{"data":25855,"content":25856,"nodeType":211},{},[25857],{"data":25858,"marks":25859,"value":210,"nodeType":79},{},[],{"data":25861,"content":25862,"nodeType":84},{},[25863],{"data":25864,"marks":25865,"value":218,"nodeType":79},{},[],{"metadata":25867,"sys":25870,"fields":25875},{"tags":25868,"concepts":25869},[],[],{"space":25871,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25873,"publishedVersion":59,"revision":22,"locale":27},{"sys":25872},{"type":12,"linkType":13,"id":14},{"sys":25874},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25876},{"url":234,"details":25877,"fileName":240,"contentType":241},{"size":236,"image":25878},{"width":238,"height":239},{"sys":25880,"fields":25883},{"id":25881,"createdAt":25882},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":25884,"slug":25885,"articleIntro":-1,"category":25886},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[25887],{"metadata":25888,"sys":25891,"fields":25898},{"tags":25889,"concepts":25890},[],[],{"space":25892,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25894,"publishedVersion":189,"revision":59,"contentType":25896,"locale":27},{"sys":25893},{"type":12,"linkType":13,"id":14},{"sys":25895},{"id":20,"type":12,"linkType":21},{"sys":25897},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25899,"metaTitle":199,"metaDescription":200,"mainTitle":25900,"subtitle":219,"heroImage":25915,"ctaButton":242,"ctaLink":243},[198],{"data":25901,"content":25902,"nodeType":71},{},[25903,25909],{"data":25904,"content":25905,"nodeType":211},{},[25906],{"data":25907,"marks":25908,"value":210,"nodeType":79},{},[],{"data":25910,"content":25911,"nodeType":84},{},[25912],{"data":25913,"marks":25914,"value":218,"nodeType":79},{},[],{"metadata":25916,"sys":25919,"fields":25924},{"tags":25917,"concepts":25918},[],[],{"space":25920,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25922,"publishedVersion":59,"revision":22,"locale":27},{"sys":25921},{"type":12,"linkType":13,"id":14},{"sys":25923},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25925},{"url":234,"details":25926,"fileName":240,"contentType":241},{"size":236,"image":25927},{"width":238,"height":239},{"sys":25929,"fields":25932},{"id":25930,"createdAt":25931},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":25933,"slug":25934,"articleIntro":25933,"category":25935},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[25936],{"metadata":25937,"sys":25940,"fields":25947},{"tags":25938,"concepts":25939},[],[],{"space":25941,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25943,"publishedVersion":189,"revision":59,"contentType":25945,"locale":27},{"sys":25942},{"type":12,"linkType":13,"id":14},{"sys":25944},{"id":20,"type":12,"linkType":21},{"sys":25946},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25948,"metaTitle":199,"metaDescription":200,"mainTitle":25949,"subtitle":219,"heroImage":25964,"ctaButton":242,"ctaLink":243},[198],{"data":25950,"content":25951,"nodeType":71},{},[25952,25958],{"data":25953,"content":25954,"nodeType":211},{},[25955],{"data":25956,"marks":25957,"value":210,"nodeType":79},{},[],{"data":25959,"content":25960,"nodeType":84},{},[25961],{"data":25962,"marks":25963,"value":218,"nodeType":79},{},[],{"metadata":25965,"sys":25968,"fields":25973},{"tags":25966,"concepts":25967},[],[],{"space":25969,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":25971,"publishedVersion":59,"revision":22,"locale":27},{"sys":25970},{"type":12,"linkType":13,"id":14},{"sys":25972},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":25974},{"url":234,"details":25975,"fileName":240,"contentType":241},{"size":236,"image":25976},{"width":238,"height":239},{"sys":25978,"fields":25981},{"id":25979,"createdAt":25980},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":25982,"slug":25983,"articleIntro":25982,"category":25984},"426 - Personnel - Dépôts","compte-426-personnel-depots",[25985],{"metadata":25986,"sys":25989,"fields":25996},{"tags":25987,"concepts":25988},[],[],{"space":25990,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":25992,"publishedVersion":189,"revision":59,"contentType":25994,"locale":27},{"sys":25991},{"type":12,"linkType":13,"id":14},{"sys":25993},{"id":20,"type":12,"linkType":21},{"sys":25995},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":25997,"metaTitle":199,"metaDescription":200,"mainTitle":25998,"subtitle":219,"heroImage":26013,"ctaButton":242,"ctaLink":243},[198],{"data":25999,"content":26000,"nodeType":71},{},[26001,26007],{"data":26002,"content":26003,"nodeType":211},{},[26004],{"data":26005,"marks":26006,"value":210,"nodeType":79},{},[],{"data":26008,"content":26009,"nodeType":84},{},[26010],{"data":26011,"marks":26012,"value":218,"nodeType":79},{},[],{"metadata":26014,"sys":26017,"fields":26022},{"tags":26015,"concepts":26016},[],[],{"space":26018,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26020,"publishedVersion":59,"revision":22,"locale":27},{"sys":26019},{"type":12,"linkType":13,"id":14},{"sys":26021},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26023},{"url":234,"details":26024,"fileName":240,"contentType":241},{"size":236,"image":26025},{"width":238,"height":239},{"sys":26027,"fields":26030},{"id":26028,"createdAt":26029},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":26031,"slug":26032,"articleIntro":26031,"category":26033},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[26034],{"metadata":26035,"sys":26038,"fields":26045},{"tags":26036,"concepts":26037},[],[],{"space":26039,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26041,"publishedVersion":189,"revision":59,"contentType":26043,"locale":27},{"sys":26040},{"type":12,"linkType":13,"id":14},{"sys":26042},{"id":20,"type":12,"linkType":21},{"sys":26044},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26046,"metaTitle":199,"metaDescription":200,"mainTitle":26047,"subtitle":219,"heroImage":26062,"ctaButton":242,"ctaLink":243},[198],{"data":26048,"content":26049,"nodeType":71},{},[26050,26056],{"data":26051,"content":26052,"nodeType":211},{},[26053],{"data":26054,"marks":26055,"value":210,"nodeType":79},{},[],{"data":26057,"content":26058,"nodeType":84},{},[26059],{"data":26060,"marks":26061,"value":218,"nodeType":79},{},[],{"metadata":26063,"sys":26066,"fields":26071},{"tags":26064,"concepts":26065},[],[],{"space":26067,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26069,"publishedVersion":59,"revision":22,"locale":27},{"sys":26068},{"type":12,"linkType":13,"id":14},{"sys":26070},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26072},{"url":234,"details":26073,"fileName":240,"contentType":241},{"size":236,"image":26074},{"width":238,"height":239},{"sys":26076,"fields":26079},{"id":26077,"createdAt":26078},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":26080,"slug":26081,"articleIntro":26082,"category":26083},"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.",[26084],{"metadata":26085,"sys":26088,"fields":26095},{"tags":26086,"concepts":26087},[],[],{"space":26089,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26091,"publishedVersion":189,"revision":59,"contentType":26093,"locale":27},{"sys":26090},{"type":12,"linkType":13,"id":14},{"sys":26092},{"id":20,"type":12,"linkType":21},{"sys":26094},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26096,"metaTitle":199,"metaDescription":200,"mainTitle":26097,"subtitle":219,"heroImage":26112,"ctaButton":242,"ctaLink":243},[198],{"data":26098,"content":26099,"nodeType":71},{},[26100,26106],{"data":26101,"content":26102,"nodeType":211},{},[26103],{"data":26104,"marks":26105,"value":210,"nodeType":79},{},[],{"data":26107,"content":26108,"nodeType":84},{},[26109],{"data":26110,"marks":26111,"value":218,"nodeType":79},{},[],{"metadata":26113,"sys":26116,"fields":26121},{"tags":26114,"concepts":26115},[],[],{"space":26117,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26119,"publishedVersion":59,"revision":22,"locale":27},{"sys":26118},{"type":12,"linkType":13,"id":14},{"sys":26120},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26122},{"url":234,"details":26123,"fileName":240,"contentType":241},{"size":236,"image":26124},{"width":238,"height":239},{"sys":26126,"fields":26129},{"id":26127,"createdAt":26128},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":26130,"slug":26131,"articleIntro":26130,"category":26132},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[26133],{"metadata":26134,"sys":26137,"fields":26144},{"tags":26135,"concepts":26136},[],[],{"space":26138,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26140,"publishedVersion":189,"revision":59,"contentType":26142,"locale":27},{"sys":26139},{"type":12,"linkType":13,"id":14},{"sys":26141},{"id":20,"type":12,"linkType":21},{"sys":26143},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26145,"metaTitle":199,"metaDescription":200,"mainTitle":26146,"subtitle":219,"heroImage":26161,"ctaButton":242,"ctaLink":243},[198],{"data":26147,"content":26148,"nodeType":71},{},[26149,26155],{"data":26150,"content":26151,"nodeType":211},{},[26152],{"data":26153,"marks":26154,"value":210,"nodeType":79},{},[],{"data":26156,"content":26157,"nodeType":84},{},[26158],{"data":26159,"marks":26160,"value":218,"nodeType":79},{},[],{"metadata":26162,"sys":26165,"fields":26170},{"tags":26163,"concepts":26164},[],[],{"space":26166,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26168,"publishedVersion":59,"revision":22,"locale":27},{"sys":26167},{"type":12,"linkType":13,"id":14},{"sys":26169},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26171},{"url":234,"details":26172,"fileName":240,"contentType":241},{"size":236,"image":26173},{"width":238,"height":239},{"sys":26175,"fields":26178},{"id":26176,"createdAt":26177},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":26179,"slug":26180,"articleIntro":26179,"category":26181},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[26182],{"metadata":26183,"sys":26186,"fields":26193},{"tags":26184,"concepts":26185},[],[],{"space":26187,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26189,"publishedVersion":189,"revision":59,"contentType":26191,"locale":27},{"sys":26188},{"type":12,"linkType":13,"id":14},{"sys":26190},{"id":20,"type":12,"linkType":21},{"sys":26192},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26194,"metaTitle":199,"metaDescription":200,"mainTitle":26195,"subtitle":219,"heroImage":26210,"ctaButton":242,"ctaLink":243},[198],{"data":26196,"content":26197,"nodeType":71},{},[26198,26204],{"data":26199,"content":26200,"nodeType":211},{},[26201],{"data":26202,"marks":26203,"value":210,"nodeType":79},{},[],{"data":26205,"content":26206,"nodeType":84},{},[26207],{"data":26208,"marks":26209,"value":218,"nodeType":79},{},[],{"metadata":26211,"sys":26214,"fields":26219},{"tags":26212,"concepts":26213},[],[],{"space":26215,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26217,"publishedVersion":59,"revision":22,"locale":27},{"sys":26216},{"type":12,"linkType":13,"id":14},{"sys":26218},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26220},{"url":234,"details":26221,"fileName":240,"contentType":241},{"size":236,"image":26222},{"width":238,"height":239},{"sys":26224,"fields":26227},{"id":26225,"createdAt":26226},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":26228,"slug":26229,"articleIntro":26228,"category":26230},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[26231],{"metadata":26232,"sys":26235,"fields":26242},{"tags":26233,"concepts":26234},[],[],{"space":26236,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26238,"publishedVersion":189,"revision":59,"contentType":26240,"locale":27},{"sys":26237},{"type":12,"linkType":13,"id":14},{"sys":26239},{"id":20,"type":12,"linkType":21},{"sys":26241},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26243,"metaTitle":199,"metaDescription":200,"mainTitle":26244,"subtitle":219,"heroImage":26259,"ctaButton":242,"ctaLink":243},[198],{"data":26245,"content":26246,"nodeType":71},{},[26247,26253],{"data":26248,"content":26249,"nodeType":211},{},[26250],{"data":26251,"marks":26252,"value":210,"nodeType":79},{},[],{"data":26254,"content":26255,"nodeType":84},{},[26256],{"data":26257,"marks":26258,"value":218,"nodeType":79},{},[],{"metadata":26260,"sys":26263,"fields":26268},{"tags":26261,"concepts":26262},[],[],{"space":26264,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26266,"publishedVersion":59,"revision":22,"locale":27},{"sys":26265},{"type":12,"linkType":13,"id":14},{"sys":26267},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26269},{"url":234,"details":26270,"fileName":240,"contentType":241},{"size":236,"image":26271},{"width":238,"height":239},{"sys":26273,"fields":26276},{"id":26274,"createdAt":26275},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":26277,"slug":26278,"articleIntro":26277,"category":26279},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[26280],{"metadata":26281,"sys":26284,"fields":26291},{"tags":26282,"concepts":26283},[],[],{"space":26285,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26287,"publishedVersion":189,"revision":59,"contentType":26289,"locale":27},{"sys":26286},{"type":12,"linkType":13,"id":14},{"sys":26288},{"id":20,"type":12,"linkType":21},{"sys":26290},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26292,"metaTitle":199,"metaDescription":200,"mainTitle":26293,"subtitle":219,"heroImage":26308,"ctaButton":242,"ctaLink":243},[198],{"data":26294,"content":26295,"nodeType":71},{},[26296,26302],{"data":26297,"content":26298,"nodeType":211},{},[26299],{"data":26300,"marks":26301,"value":210,"nodeType":79},{},[],{"data":26303,"content":26304,"nodeType":84},{},[26305],{"data":26306,"marks":26307,"value":218,"nodeType":79},{},[],{"metadata":26309,"sys":26312,"fields":26317},{"tags":26310,"concepts":26311},[],[],{"space":26313,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26315,"publishedVersion":59,"revision":22,"locale":27},{"sys":26314},{"type":12,"linkType":13,"id":14},{"sys":26316},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26318},{"url":234,"details":26319,"fileName":240,"contentType":241},{"size":236,"image":26320},{"width":238,"height":239},{"sys":26322,"fields":26325},{"id":26323,"createdAt":26324},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26326,"slug":26327,"articleIntro":26326,"category":26328},"72 - Production immobilisée","compte-72-production-immobilisee",[26329],{"metadata":26330,"sys":26333,"fields":26340},{"tags":26331,"concepts":26332},[],[],{"space":26334,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26336,"publishedVersion":189,"revision":59,"contentType":26338,"locale":27},{"sys":26335},{"type":12,"linkType":13,"id":14},{"sys":26337},{"id":20,"type":12,"linkType":21},{"sys":26339},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26341,"metaTitle":199,"metaDescription":200,"mainTitle":26342,"subtitle":219,"heroImage":26357,"ctaButton":242,"ctaLink":243},[198],{"data":26343,"content":26344,"nodeType":71},{},[26345,26351],{"data":26346,"content":26347,"nodeType":211},{},[26348],{"data":26349,"marks":26350,"value":210,"nodeType":79},{},[],{"data":26352,"content":26353,"nodeType":84},{},[26354],{"data":26355,"marks":26356,"value":218,"nodeType":79},{},[],{"metadata":26358,"sys":26361,"fields":26366},{"tags":26359,"concepts":26360},[],[],{"space":26362,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26364,"publishedVersion":59,"revision":22,"locale":27},{"sys":26363},{"type":12,"linkType":13,"id":14},{"sys":26365},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26367},{"url":234,"details":26368,"fileName":240,"contentType":241},{"size":236,"image":26369},{"width":238,"height":239},{"sys":26371,"fields":26374},{"id":26372,"createdAt":26373},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":26375,"slug":26376,"articleIntro":26375,"category":26377},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[26378],{"metadata":26379,"sys":26382,"fields":26389},{"tags":26380,"concepts":26381},[],[],{"space":26383,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26385,"publishedVersion":189,"revision":59,"contentType":26387,"locale":27},{"sys":26384},{"type":12,"linkType":13,"id":14},{"sys":26386},{"id":20,"type":12,"linkType":21},{"sys":26388},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26390,"metaTitle":199,"metaDescription":200,"mainTitle":26391,"subtitle":219,"heroImage":26406,"ctaButton":242,"ctaLink":243},[198],{"data":26392,"content":26393,"nodeType":71},{},[26394,26400],{"data":26395,"content":26396,"nodeType":211},{},[26397],{"data":26398,"marks":26399,"value":210,"nodeType":79},{},[],{"data":26401,"content":26402,"nodeType":84},{},[26403],{"data":26404,"marks":26405,"value":218,"nodeType":79},{},[],{"metadata":26407,"sys":26410,"fields":26415},{"tags":26408,"concepts":26409},[],[],{"space":26411,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26413,"publishedVersion":59,"revision":22,"locale":27},{"sys":26412},{"type":12,"linkType":13,"id":14},{"sys":26414},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26416},{"url":234,"details":26417,"fileName":240,"contentType":241},{"size":236,"image":26418},{"width":238,"height":239},{"sys":26420,"fields":26423},{"id":26421,"createdAt":26422},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":26424,"slug":26425,"articleIntro":26424,"category":26426},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[26427],{"metadata":26428,"sys":26431,"fields":26438},{"tags":26429,"concepts":26430},[],[],{"space":26432,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26434,"publishedVersion":189,"revision":59,"contentType":26436,"locale":27},{"sys":26433},{"type":12,"linkType":13,"id":14},{"sys":26435},{"id":20,"type":12,"linkType":21},{"sys":26437},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26439,"metaTitle":199,"metaDescription":200,"mainTitle":26440,"subtitle":219,"heroImage":26455,"ctaButton":242,"ctaLink":243},[198],{"data":26441,"content":26442,"nodeType":71},{},[26443,26449],{"data":26444,"content":26445,"nodeType":211},{},[26446],{"data":26447,"marks":26448,"value":210,"nodeType":79},{},[],{"data":26450,"content":26451,"nodeType":84},{},[26452],{"data":26453,"marks":26454,"value":218,"nodeType":79},{},[],{"metadata":26456,"sys":26459,"fields":26464},{"tags":26457,"concepts":26458},[],[],{"space":26460,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26462,"publishedVersion":59,"revision":22,"locale":27},{"sys":26461},{"type":12,"linkType":13,"id":14},{"sys":26463},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26465},{"url":234,"details":26466,"fileName":240,"contentType":241},{"size":236,"image":26467},{"width":238,"height":239},{"sys":26469,"fields":26472},{"id":26470,"createdAt":26471},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":26473,"slug":26474,"articleIntro":26473,"category":26475},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[26476],{"metadata":26477,"sys":26480,"fields":26487},{"tags":26478,"concepts":26479},[],[],{"space":26481,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26483,"publishedVersion":189,"revision":59,"contentType":26485,"locale":27},{"sys":26482},{"type":12,"linkType":13,"id":14},{"sys":26484},{"id":20,"type":12,"linkType":21},{"sys":26486},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26488,"metaTitle":199,"metaDescription":200,"mainTitle":26489,"subtitle":219,"heroImage":26504,"ctaButton":242,"ctaLink":243},[198],{"data":26490,"content":26491,"nodeType":71},{},[26492,26498],{"data":26493,"content":26494,"nodeType":211},{},[26495],{"data":26496,"marks":26497,"value":210,"nodeType":79},{},[],{"data":26499,"content":26500,"nodeType":84},{},[26501],{"data":26502,"marks":26503,"value":218,"nodeType":79},{},[],{"metadata":26505,"sys":26508,"fields":26513},{"tags":26506,"concepts":26507},[],[],{"space":26509,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26511,"publishedVersion":59,"revision":22,"locale":27},{"sys":26510},{"type":12,"linkType":13,"id":14},{"sys":26512},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26514},{"url":234,"details":26515,"fileName":240,"contentType":241},{"size":236,"image":26516},{"width":238,"height":239},{"sys":26518,"fields":26521},{"id":26519,"createdAt":26520},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":26522,"slug":26523,"articleIntro":26522,"category":26524},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[26525],{"metadata":26526,"sys":26529,"fields":26536},{"tags":26527,"concepts":26528},[],[],{"space":26530,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26532,"publishedVersion":189,"revision":59,"contentType":26534,"locale":27},{"sys":26531},{"type":12,"linkType":13,"id":14},{"sys":26533},{"id":20,"type":12,"linkType":21},{"sys":26535},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26537,"metaTitle":199,"metaDescription":200,"mainTitle":26538,"subtitle":219,"heroImage":26553,"ctaButton":242,"ctaLink":243},[198],{"data":26539,"content":26540,"nodeType":71},{},[26541,26547],{"data":26542,"content":26543,"nodeType":211},{},[26544],{"data":26545,"marks":26546,"value":210,"nodeType":79},{},[],{"data":26548,"content":26549,"nodeType":84},{},[26550],{"data":26551,"marks":26552,"value":218,"nodeType":79},{},[],{"metadata":26554,"sys":26557,"fields":26562},{"tags":26555,"concepts":26556},[],[],{"space":26558,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26560,"publishedVersion":59,"revision":22,"locale":27},{"sys":26559},{"type":12,"linkType":13,"id":14},{"sys":26561},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26563},{"url":234,"details":26564,"fileName":240,"contentType":241},{"size":236,"image":26565},{"width":238,"height":239},{"sys":26567,"fields":26570},{"id":26568,"createdAt":26569},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":26571,"slug":26572,"articleIntro":26571,"category":26573},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[26574],{"metadata":26575,"sys":26578,"fields":26585},{"tags":26576,"concepts":26577},[],[],{"space":26579,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26581,"publishedVersion":189,"revision":59,"contentType":26583,"locale":27},{"sys":26580},{"type":12,"linkType":13,"id":14},{"sys":26582},{"id":20,"type":12,"linkType":21},{"sys":26584},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26586,"metaTitle":199,"metaDescription":200,"mainTitle":26587,"subtitle":219,"heroImage":26602,"ctaButton":242,"ctaLink":243},[198],{"data":26588,"content":26589,"nodeType":71},{},[26590,26596],{"data":26591,"content":26592,"nodeType":211},{},[26593],{"data":26594,"marks":26595,"value":210,"nodeType":79},{},[],{"data":26597,"content":26598,"nodeType":84},{},[26599],{"data":26600,"marks":26601,"value":218,"nodeType":79},{},[],{"metadata":26603,"sys":26606,"fields":26611},{"tags":26604,"concepts":26605},[],[],{"space":26607,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26609,"publishedVersion":59,"revision":22,"locale":27},{"sys":26608},{"type":12,"linkType":13,"id":14},{"sys":26610},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26612},{"url":234,"details":26613,"fileName":240,"contentType":241},{"size":236,"image":26614},{"width":238,"height":239},{"sys":26616,"fields":26619},{"id":26617,"createdAt":26618},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":26620,"slug":26621,"articleIntro":-1,"category":26622},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[26623],{"metadata":26624,"sys":26627,"fields":26634},{"tags":26625,"concepts":26626},[],[],{"space":26628,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26630,"publishedVersion":189,"revision":59,"contentType":26632,"locale":27},{"sys":26629},{"type":12,"linkType":13,"id":14},{"sys":26631},{"id":20,"type":12,"linkType":21},{"sys":26633},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26635,"metaTitle":199,"metaDescription":200,"mainTitle":26636,"subtitle":219,"heroImage":26651,"ctaButton":242,"ctaLink":243},[198],{"data":26637,"content":26638,"nodeType":71},{},[26639,26645],{"data":26640,"content":26641,"nodeType":211},{},[26642],{"data":26643,"marks":26644,"value":210,"nodeType":79},{},[],{"data":26646,"content":26647,"nodeType":84},{},[26648],{"data":26649,"marks":26650,"value":218,"nodeType":79},{},[],{"metadata":26652,"sys":26655,"fields":26660},{"tags":26653,"concepts":26654},[],[],{"space":26656,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26658,"publishedVersion":59,"revision":22,"locale":27},{"sys":26657},{"type":12,"linkType":13,"id":14},{"sys":26659},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26661},{"url":234,"details":26662,"fileName":240,"contentType":241},{"size":236,"image":26663},{"width":238,"height":239},{"sys":26665,"fields":26668},{"id":26666,"createdAt":26667},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":26669,"slug":26670,"articleIntro":26669,"category":26671},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[26672],{"metadata":26673,"sys":26676,"fields":26683},{"tags":26674,"concepts":26675},[],[],{"space":26677,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26679,"publishedVersion":189,"revision":59,"contentType":26681,"locale":27},{"sys":26678},{"type":12,"linkType":13,"id":14},{"sys":26680},{"id":20,"type":12,"linkType":21},{"sys":26682},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26684,"metaTitle":199,"metaDescription":200,"mainTitle":26685,"subtitle":219,"heroImage":26700,"ctaButton":242,"ctaLink":243},[198],{"data":26686,"content":26687,"nodeType":71},{},[26688,26694],{"data":26689,"content":26690,"nodeType":211},{},[26691],{"data":26692,"marks":26693,"value":210,"nodeType":79},{},[],{"data":26695,"content":26696,"nodeType":84},{},[26697],{"data":26698,"marks":26699,"value":218,"nodeType":79},{},[],{"metadata":26701,"sys":26704,"fields":26709},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26707,"publishedVersion":59,"revision":22,"locale":27},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26710},{"url":234,"details":26711,"fileName":240,"contentType":241},{"size":236,"image":26712},{"width":238,"height":239},{"sys":26714,"fields":26717},{"id":26715,"createdAt":26716},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":26718,"slug":26719,"articleIntro":26718,"category":26720},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[26721],{"metadata":26722,"sys":26725,"fields":26732},{"tags":26723,"concepts":26724},[],[],{"space":26726,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26728,"publishedVersion":189,"revision":59,"contentType":26730,"locale":27},{"sys":26727},{"type":12,"linkType":13,"id":14},{"sys":26729},{"id":20,"type":12,"linkType":21},{"sys":26731},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26733,"metaTitle":199,"metaDescription":200,"mainTitle":26734,"subtitle":219,"heroImage":26749,"ctaButton":242,"ctaLink":243},[198],{"data":26735,"content":26736,"nodeType":71},{},[26737,26743],{"data":26738,"content":26739,"nodeType":211},{},[26740],{"data":26741,"marks":26742,"value":210,"nodeType":79},{},[],{"data":26744,"content":26745,"nodeType":84},{},[26746],{"data":26747,"marks":26748,"value":218,"nodeType":79},{},[],{"metadata":26750,"sys":26753,"fields":26758},{"tags":26751,"concepts":26752},[],[],{"space":26754,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26756,"publishedVersion":59,"revision":22,"locale":27},{"sys":26755},{"type":12,"linkType":13,"id":14},{"sys":26757},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26759},{"url":234,"details":26760,"fileName":240,"contentType":241},{"size":236,"image":26761},{"width":238,"height":239},{"sys":26763,"fields":26766},{"id":26764,"createdAt":26765},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":26767,"slug":26768,"articleIntro":-1,"category":26769},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[26770],{"metadata":26771,"sys":26774,"fields":26781},{"tags":26772,"concepts":26773},[],[],{"space":26775,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26777,"publishedVersion":189,"revision":59,"contentType":26779,"locale":27},{"sys":26776},{"type":12,"linkType":13,"id":14},{"sys":26778},{"id":20,"type":12,"linkType":21},{"sys":26780},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26782,"metaTitle":199,"metaDescription":200,"mainTitle":26783,"subtitle":219,"heroImage":26798,"ctaButton":242,"ctaLink":243},[198],{"data":26784,"content":26785,"nodeType":71},{},[26786,26792],{"data":26787,"content":26788,"nodeType":211},{},[26789],{"data":26790,"marks":26791,"value":210,"nodeType":79},{},[],{"data":26793,"content":26794,"nodeType":84},{},[26795],{"data":26796,"marks":26797,"value":218,"nodeType":79},{},[],{"metadata":26799,"sys":26802,"fields":26807},{"tags":26800,"concepts":26801},[],[],{"space":26803,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26805,"publishedVersion":59,"revision":22,"locale":27},{"sys":26804},{"type":12,"linkType":13,"id":14},{"sys":26806},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26808},{"url":234,"details":26809,"fileName":240,"contentType":241},{"size":236,"image":26810},{"width":238,"height":239},{"sys":26812,"fields":26815},{"id":26813,"createdAt":26814},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":26816,"slug":26817,"articleIntro":26816,"category":26818},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[26819],{"metadata":26820,"sys":26823,"fields":26830},{"tags":26821,"concepts":26822},[],[],{"space":26824,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26826,"publishedVersion":189,"revision":59,"contentType":26828,"locale":27},{"sys":26825},{"type":12,"linkType":13,"id":14},{"sys":26827},{"id":20,"type":12,"linkType":21},{"sys":26829},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26831,"metaTitle":199,"metaDescription":200,"mainTitle":26832,"subtitle":219,"heroImage":26847,"ctaButton":242,"ctaLink":243},[198],{"data":26833,"content":26834,"nodeType":71},{},[26835,26841],{"data":26836,"content":26837,"nodeType":211},{},[26838],{"data":26839,"marks":26840,"value":210,"nodeType":79},{},[],{"data":26842,"content":26843,"nodeType":84},{},[26844],{"data":26845,"marks":26846,"value":218,"nodeType":79},{},[],{"metadata":26848,"sys":26851,"fields":26856},{"tags":26849,"concepts":26850},[],[],{"space":26852,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26854,"publishedVersion":59,"revision":22,"locale":27},{"sys":26853},{"type":12,"linkType":13,"id":14},{"sys":26855},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26857},{"url":234,"details":26858,"fileName":240,"contentType":241},{"size":236,"image":26859},{"width":238,"height":239},{"sys":26861,"fields":26864},{"id":26862,"createdAt":26863},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":26865,"slug":26866,"articleIntro":26865,"category":26867},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[26868],{"metadata":26869,"sys":26872,"fields":26879},{"tags":26870,"concepts":26871},[],[],{"space":26873,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26875,"publishedVersion":189,"revision":59,"contentType":26877,"locale":27},{"sys":26874},{"type":12,"linkType":13,"id":14},{"sys":26876},{"id":20,"type":12,"linkType":21},{"sys":26878},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26880,"metaTitle":199,"metaDescription":200,"mainTitle":26881,"subtitle":219,"heroImage":26896,"ctaButton":242,"ctaLink":243},[198],{"data":26882,"content":26883,"nodeType":71},{},[26884,26890],{"data":26885,"content":26886,"nodeType":211},{},[26887],{"data":26888,"marks":26889,"value":210,"nodeType":79},{},[],{"data":26891,"content":26892,"nodeType":84},{},[26893],{"data":26894,"marks":26895,"value":218,"nodeType":79},{},[],{"metadata":26897,"sys":26900,"fields":26905},{"tags":26898,"concepts":26899},[],[],{"space":26901,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26903,"publishedVersion":59,"revision":22,"locale":27},{"sys":26902},{"type":12,"linkType":13,"id":14},{"sys":26904},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26906},{"url":234,"details":26907,"fileName":240,"contentType":241},{"size":236,"image":26908},{"width":238,"height":239},{"sys":26910,"fields":26913},{"id":26911,"createdAt":26912},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":26914,"slug":26915,"articleIntro":26914,"category":26916},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[26917],{"metadata":26918,"sys":26921,"fields":26928},{"tags":26919,"concepts":26920},[],[],{"space":26922,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26924,"publishedVersion":189,"revision":59,"contentType":26926,"locale":27},{"sys":26923},{"type":12,"linkType":13,"id":14},{"sys":26925},{"id":20,"type":12,"linkType":21},{"sys":26927},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26929,"metaTitle":199,"metaDescription":200,"mainTitle":26930,"subtitle":219,"heroImage":26945,"ctaButton":242,"ctaLink":243},[198],{"data":26931,"content":26932,"nodeType":71},{},[26933,26939],{"data":26934,"content":26935,"nodeType":211},{},[26936],{"data":26937,"marks":26938,"value":210,"nodeType":79},{},[],{"data":26940,"content":26941,"nodeType":84},{},[26942],{"data":26943,"marks":26944,"value":218,"nodeType":79},{},[],{"metadata":26946,"sys":26949,"fields":26954},{"tags":26947,"concepts":26948},[],[],{"space":26950,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":26952,"publishedVersion":59,"revision":22,"locale":27},{"sys":26951},{"type":12,"linkType":13,"id":14},{"sys":26953},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":26955},{"url":234,"details":26956,"fileName":240,"contentType":241},{"size":236,"image":26957},{"width":238,"height":239},{"sys":26959,"fields":26962},{"id":26960,"createdAt":26961},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":26963,"slug":26964,"articleIntro":26963,"category":26965},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[26966],{"metadata":26967,"sys":26970,"fields":26977},{"tags":26968,"concepts":26969},[],[],{"space":26971,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":26973,"publishedVersion":189,"revision":59,"contentType":26975,"locale":27},{"sys":26972},{"type":12,"linkType":13,"id":14},{"sys":26974},{"id":20,"type":12,"linkType":21},{"sys":26976},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":26978,"metaTitle":199,"metaDescription":200,"mainTitle":26979,"subtitle":219,"heroImage":26994,"ctaButton":242,"ctaLink":243},[198],{"data":26980,"content":26981,"nodeType":71},{},[26982,26988],{"data":26983,"content":26984,"nodeType":211},{},[26985],{"data":26986,"marks":26987,"value":210,"nodeType":79},{},[],{"data":26989,"content":26990,"nodeType":84},{},[26991],{"data":26992,"marks":26993,"value":218,"nodeType":79},{},[],{"metadata":26995,"sys":26998,"fields":27003},{"tags":26996,"concepts":26997},[],[],{"space":26999,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27001,"publishedVersion":59,"revision":22,"locale":27},{"sys":27000},{"type":12,"linkType":13,"id":14},{"sys":27002},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27004},{"url":234,"details":27005,"fileName":240,"contentType":241},{"size":236,"image":27006},{"width":238,"height":239},{"sys":27008,"fields":27011},{"id":27009,"createdAt":27010},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":27012,"slug":27013,"articleIntro":27014,"category":27015},"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.",[27016],{"metadata":27017,"sys":27020,"fields":27027},{"tags":27018,"concepts":27019},[],[],{"space":27021,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27023,"publishedVersion":189,"revision":59,"contentType":27025,"locale":27},{"sys":27022},{"type":12,"linkType":13,"id":14},{"sys":27024},{"id":20,"type":12,"linkType":21},{"sys":27026},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27028,"metaTitle":199,"metaDescription":200,"mainTitle":27029,"subtitle":219,"heroImage":27044,"ctaButton":242,"ctaLink":243},[198],{"data":27030,"content":27031,"nodeType":71},{},[27032,27038],{"data":27033,"content":27034,"nodeType":211},{},[27035],{"data":27036,"marks":27037,"value":210,"nodeType":79},{},[],{"data":27039,"content":27040,"nodeType":84},{},[27041],{"data":27042,"marks":27043,"value":218,"nodeType":79},{},[],{"metadata":27045,"sys":27048,"fields":27053},{"tags":27046,"concepts":27047},[],[],{"space":27049,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27051,"publishedVersion":59,"revision":22,"locale":27},{"sys":27050},{"type":12,"linkType":13,"id":14},{"sys":27052},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27054},{"url":234,"details":27055,"fileName":240,"contentType":241},{"size":236,"image":27056},{"width":238,"height":239},{"sys":27058,"fields":27061},{"id":27059,"createdAt":27060},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":27062,"slug":27063,"articleIntro":27062,"category":27064},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[27065],{"metadata":27066,"sys":27069,"fields":27076},{"tags":27067,"concepts":27068},[],[],{"space":27070,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27072,"publishedVersion":189,"revision":59,"contentType":27074,"locale":27},{"sys":27071},{"type":12,"linkType":13,"id":14},{"sys":27073},{"id":20,"type":12,"linkType":21},{"sys":27075},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27077,"metaTitle":199,"metaDescription":200,"mainTitle":27078,"subtitle":219,"heroImage":27093,"ctaButton":242,"ctaLink":243},[198],{"data":27079,"content":27080,"nodeType":71},{},[27081,27087],{"data":27082,"content":27083,"nodeType":211},{},[27084],{"data":27085,"marks":27086,"value":210,"nodeType":79},{},[],{"data":27088,"content":27089,"nodeType":84},{},[27090],{"data":27091,"marks":27092,"value":218,"nodeType":79},{},[],{"metadata":27094,"sys":27097,"fields":27102},{"tags":27095,"concepts":27096},[],[],{"space":27098,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27100,"publishedVersion":59,"revision":22,"locale":27},{"sys":27099},{"type":12,"linkType":13,"id":14},{"sys":27101},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27103},{"url":234,"details":27104,"fileName":240,"contentType":241},{"size":236,"image":27105},{"width":238,"height":239},{"sys":27107,"fields":27110},{"id":27108,"createdAt":27109},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":27111,"slug":27112,"articleIntro":27111,"category":27113},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[27114],{"metadata":27115,"sys":27118,"fields":27125},{"tags":27116,"concepts":27117},[],[],{"space":27119,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27121,"publishedVersion":189,"revision":59,"contentType":27123,"locale":27},{"sys":27120},{"type":12,"linkType":13,"id":14},{"sys":27122},{"id":20,"type":12,"linkType":21},{"sys":27124},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27126,"metaTitle":199,"metaDescription":200,"mainTitle":27127,"subtitle":219,"heroImage":27142,"ctaButton":242,"ctaLink":243},[198],{"data":27128,"content":27129,"nodeType":71},{},[27130,27136],{"data":27131,"content":27132,"nodeType":211},{},[27133],{"data":27134,"marks":27135,"value":210,"nodeType":79},{},[],{"data":27137,"content":27138,"nodeType":84},{},[27139],{"data":27140,"marks":27141,"value":218,"nodeType":79},{},[],{"metadata":27143,"sys":27146,"fields":27151},{"tags":27144,"concepts":27145},[],[],{"space":27147,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27149,"publishedVersion":59,"revision":22,"locale":27},{"sys":27148},{"type":12,"linkType":13,"id":14},{"sys":27150},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27152},{"url":234,"details":27153,"fileName":240,"contentType":241},{"size":236,"image":27154},{"width":238,"height":239},{"sys":27156,"fields":27159},{"id":27157,"createdAt":27158},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":27160,"slug":27161,"articleIntro":27160,"category":27162},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[27163],{"metadata":27164,"sys":27167,"fields":27174},{"tags":27165,"concepts":27166},[],[],{"space":27168,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27170,"publishedVersion":189,"revision":59,"contentType":27172,"locale":27},{"sys":27169},{"type":12,"linkType":13,"id":14},{"sys":27171},{"id":20,"type":12,"linkType":21},{"sys":27173},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27175,"metaTitle":199,"metaDescription":200,"mainTitle":27176,"subtitle":219,"heroImage":27191,"ctaButton":242,"ctaLink":243},[198],{"data":27177,"content":27178,"nodeType":71},{},[27179,27185],{"data":27180,"content":27181,"nodeType":211},{},[27182],{"data":27183,"marks":27184,"value":210,"nodeType":79},{},[],{"data":27186,"content":27187,"nodeType":84},{},[27188],{"data":27189,"marks":27190,"value":218,"nodeType":79},{},[],{"metadata":27192,"sys":27195,"fields":27200},{"tags":27193,"concepts":27194},[],[],{"space":27196,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27198,"publishedVersion":59,"revision":22,"locale":27},{"sys":27197},{"type":12,"linkType":13,"id":14},{"sys":27199},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27201},{"url":234,"details":27202,"fileName":240,"contentType":241},{"size":236,"image":27203},{"width":238,"height":239},{"sys":27205,"fields":27208},{"id":27206,"createdAt":27207},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":27209,"slug":27210,"articleIntro":27209,"category":27211},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[27212],{"metadata":27213,"sys":27216,"fields":27223},{"tags":27214,"concepts":27215},[],[],{"space":27217,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27219,"publishedVersion":189,"revision":59,"contentType":27221,"locale":27},{"sys":27218},{"type":12,"linkType":13,"id":14},{"sys":27220},{"id":20,"type":12,"linkType":21},{"sys":27222},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27224,"metaTitle":199,"metaDescription":200,"mainTitle":27225,"subtitle":219,"heroImage":27240,"ctaButton":242,"ctaLink":243},[198],{"data":27226,"content":27227,"nodeType":71},{},[27228,27234],{"data":27229,"content":27230,"nodeType":211},{},[27231],{"data":27232,"marks":27233,"value":210,"nodeType":79},{},[],{"data":27235,"content":27236,"nodeType":84},{},[27237],{"data":27238,"marks":27239,"value":218,"nodeType":79},{},[],{"metadata":27241,"sys":27244,"fields":27249},{"tags":27242,"concepts":27243},[],[],{"space":27245,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27247,"publishedVersion":59,"revision":22,"locale":27},{"sys":27246},{"type":12,"linkType":13,"id":14},{"sys":27248},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27250},{"url":234,"details":27251,"fileName":240,"contentType":241},{"size":236,"image":27252},{"width":238,"height":239},{"sys":27254,"fields":27257},{"id":27255,"createdAt":27256},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":27258,"slug":27259,"articleIntro":-1,"category":27260},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[27261],{"metadata":27262,"sys":27265,"fields":27272},{"tags":27263,"concepts":27264},[],[],{"space":27266,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27268,"publishedVersion":189,"revision":59,"contentType":27270,"locale":27},{"sys":27267},{"type":12,"linkType":13,"id":14},{"sys":27269},{"id":20,"type":12,"linkType":21},{"sys":27271},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27273,"metaTitle":199,"metaDescription":200,"mainTitle":27274,"subtitle":219,"heroImage":27289,"ctaButton":242,"ctaLink":243},[198],{"data":27275,"content":27276,"nodeType":71},{},[27277,27283],{"data":27278,"content":27279,"nodeType":211},{},[27280],{"data":27281,"marks":27282,"value":210,"nodeType":79},{},[],{"data":27284,"content":27285,"nodeType":84},{},[27286],{"data":27287,"marks":27288,"value":218,"nodeType":79},{},[],{"metadata":27290,"sys":27293,"fields":27298},{"tags":27291,"concepts":27292},[],[],{"space":27294,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27296,"publishedVersion":59,"revision":22,"locale":27},{"sys":27295},{"type":12,"linkType":13,"id":14},{"sys":27297},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27299},{"url":234,"details":27300,"fileName":240,"contentType":241},{"size":236,"image":27301},{"width":238,"height":239},{"sys":27303,"fields":27306},{"id":27304,"createdAt":27305},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":27307,"slug":27308,"articleIntro":27307,"category":27309},"Compte 6156 - Maintenance","compte-6156-maintenance",[27310],{"metadata":27311,"sys":27314,"fields":27321},{"tags":27312,"concepts":27313},[],[],{"space":27315,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27317,"publishedVersion":189,"revision":59,"contentType":27319,"locale":27},{"sys":27316},{"type":12,"linkType":13,"id":14},{"sys":27318},{"id":20,"type":12,"linkType":21},{"sys":27320},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27322,"metaTitle":199,"metaDescription":200,"mainTitle":27323,"subtitle":219,"heroImage":27338,"ctaButton":242,"ctaLink":243},[198],{"data":27324,"content":27325,"nodeType":71},{},[27326,27332],{"data":27327,"content":27328,"nodeType":211},{},[27329],{"data":27330,"marks":27331,"value":210,"nodeType":79},{},[],{"data":27333,"content":27334,"nodeType":84},{},[27335],{"data":27336,"marks":27337,"value":218,"nodeType":79},{},[],{"metadata":27339,"sys":27342,"fields":27347},{"tags":27340,"concepts":27341},[],[],{"space":27343,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27345,"publishedVersion":59,"revision":22,"locale":27},{"sys":27344},{"type":12,"linkType":13,"id":14},{"sys":27346},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27348},{"url":234,"details":27349,"fileName":240,"contentType":241},{"size":236,"image":27350},{"width":238,"height":239},{"sys":27352,"fields":27355},{"id":27353,"createdAt":27354},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":27356,"slug":27357,"articleIntro":27358,"category":27359},"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.",[27360],{"metadata":27361,"sys":27364,"fields":27371},{"tags":27362,"concepts":27363},[],[],{"space":27365,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27367,"publishedVersion":189,"revision":59,"contentType":27369,"locale":27},{"sys":27366},{"type":12,"linkType":13,"id":14},{"sys":27368},{"id":20,"type":12,"linkType":21},{"sys":27370},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27372,"metaTitle":199,"metaDescription":200,"mainTitle":27373,"subtitle":219,"heroImage":27388,"ctaButton":242,"ctaLink":243},[198],{"data":27374,"content":27375,"nodeType":71},{},[27376,27382],{"data":27377,"content":27378,"nodeType":211},{},[27379],{"data":27380,"marks":27381,"value":210,"nodeType":79},{},[],{"data":27383,"content":27384,"nodeType":84},{},[27385],{"data":27386,"marks":27387,"value":218,"nodeType":79},{},[],{"metadata":27389,"sys":27392,"fields":27397},{"tags":27390,"concepts":27391},[],[],{"space":27393,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27395,"publishedVersion":59,"revision":22,"locale":27},{"sys":27394},{"type":12,"linkType":13,"id":14},{"sys":27396},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27398},{"url":234,"details":27399,"fileName":240,"contentType":241},{"size":236,"image":27400},{"width":238,"height":239},{"sys":27402,"fields":27405},{"id":27403,"createdAt":27404},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":27406,"slug":27407,"articleIntro":27406,"category":27408},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[27409],{"metadata":27410,"sys":27413,"fields":27420},{"tags":27411,"concepts":27412},[],[],{"space":27414,"id":184,"type":16,"createdAt":185,"updatedAt":186,"environment":27416,"publishedVersion":189,"revision":59,"contentType":27418,"locale":27},{"sys":27415},{"type":12,"linkType":13,"id":14},{"sys":27417},{"id":20,"type":12,"linkType":21},{"sys":27419},{"type":12,"linkType":25,"id":192},{"contentfulName":194,"modelCategoryName":195,"slug":196,"contentTypeSlug":27421,"metaTitle":199,"metaDescription":200,"mainTitle":27422,"subtitle":219,"heroImage":27437,"ctaButton":242,"ctaLink":243},[198],{"data":27423,"content":27424,"nodeType":71},{},[27425,27431],{"data":27426,"content":27427,"nodeType":211},{},[27428],{"data":27429,"marks":27430,"value":210,"nodeType":79},{},[],{"data":27432,"content":27433,"nodeType":84},{},[27434],{"data":27435,"marks":27436,"value":218,"nodeType":79},{},[],{"metadata":27438,"sys":27441,"fields":27446},{"tags":27439,"concepts":27440},[],[],{"space":27442,"id":227,"type":55,"createdAt":228,"updatedAt":228,"environment":27444,"publishedVersion":59,"revision":22,"locale":27},{"sys":27443},{"type":12,"linkType":13,"id":14},{"sys":27445},{"id":20,"type":12,"linkType":21},{"title":232,"description":218,"file":27447},{"url":234,"details":27448,"fileName":240,"contentType":241},{"size":236,"image":27449},{"width":238,"height":239},1780085298668]